tom, it is not only what the software cost but all the overhead(more this year due to problems) that will determine my cost per return. Albeit my cost will be more this year than last but hopefully less than next year. Shall be interesting to see by years end. I wonder if anyone actually calculates this number at years end. Would be interesting to see various cost in say office #s. Say office that does 300,500, etc this may change due to geographical area you may be in and the competition around you.