mansion, you're the man! you seem to be well verse on these financial issues. i will certainly get in touch with you in the future if i decide to start my own business cheers! goman, don't think i really need to input. but i guess, IT business is quite risky. it was booming in late 90's then all of a sudden went through a rather slack period until 2002 or so. then again now it's booming. so there is quite a risk involved in it. also, since most of the projects are flowing to india, you never know what is in store for you! gas station/hotel/restaurant on the other hand are seamlessly scopeful. so if you are a good manager, you can always prosper. LooTe