Obviously it is a merger. All things are now mergers. To me it sounds more like a sell out. Someone now has cash for his home, or retirement. Not that it is an inherantly bad thing, but why do they always seem to try and hide what is going on? (I would eventually want to sell a business if I had one too.) Kirk Wood Cpt.Kirk at 1tree.net ------------------ Why can't you be a non-conformist, like everybody else?