dennis, appreciate all of your input...just like the old adage, "old friends are golden", the best way to get your feet on the ground is to clean up old business with old friends before proceeding too far beyond basic set up...the most valuable asset emmigres can pocess is reputation especially opening up this kind of business... buying valuable items from a stranger over the internet whom you are unlikely to ever meet in person is either a good thing or a bad thing....noone wants to be the guy who gets frustrated, forgotten, and burned....it sounds to me like people on CR have done nothing but give the baron slack. so now the move has been made, the transition begun, the doors are open....what next???.... time to grease the squeaky wheels. happy new year to you a way over there. charlie flaherty (nippon comet) baltimore maryland usa PS: the usa benchmark for success is 7 years w/ a startup.