An excellent resource for anyone just beginning to explore the costs of imaging is Bill Saffady's book Electronic Document Imaging: Technology, Applications, Implementation. Key to the book is Chapter 6 Implementation Costs. In that chapter Saffady has 12 different worksheets to help one calculate the costs of an imaging system. it should be available in the ARMA bookstore PeterK List archives at http://lists.ufl.edu/archives/recmgmt-l.html Contact [log in to unmask] for assistance