Thanks, Elizabeth, for your observations regarding the Executive Summary! Your point is excellent regarding the Executive Summary's importance. As you reference, in many cases it can be the main instrument, used by a customer, or by a financier or capital/investment provider for making a sound business decision. It not only summarizes the plan, but draws special attention to the factors and key points made to entice a decision in the company's or institution's favor. Of the things you listed as part of the summary, I think the one sometimes not emphasized enough is the uniqueness of the business opportunity. In this competitive day and time, not only must we address how a need may be met, but how our product or service UNIQUELY satisfies, and even goes beyond, the normal expectations. Jay Hollowell ML144 Facilitator