<HTML>List, On this subject that was in the news yesterday, I also made an observation.  As much as Kimball was the piano so many people "loved to hate", it could still be said that they built one of the finest, most expensive and rarest pianos in the world.  Now that is history too. Yesterday, when I was in a church office, I saw some filing cabinets with the name "Kimball" on them and smaller letters saying "office furniture".  It didn't look like wood to me so I went up to them to see for sure.  They were made of thin sheet metal. When Kimball quit the American piano business in 1996, it could still boast about Bosendorfer and its sturdy laminated wood products.  I remember back in the early 1980's that Kimball owned its own forests for harvesting wood.  Now it appears that the company has changed its focus entirely.  It's stock has remained at a moderately good value, peaking at $25 per share and dipping only briefly to $10 over the last 10 years.  Currently it trades for about $15. Baldwin, on the other hand, traded for between $12 and $15 per share for years and peaked at $18 but today is worth only 1/10 of one cent per share. Food for thought. Bill Bremmer RPT Madison, Wisconsin <A HREF="http://www.billbremmer.com/">Click here: -=w w w . b i l l b r e m m e r . c o m =-</A> </HTML>