It has been my experience that accepting a D&B value which is customer or vendor supplied is not always an accurate or true indicator of sales etc.... If and I do mean if the revenues of Crossflo really are $20 million our purchase price of $10 million in my opinion is a steal just based on the numbers and nothing else. I would expect in this industry that a purchase price based once again on revenue of $20 million to be much more substantial.

Please note that all of this is just my opinion and we will not know what Crossflo's revenues really are until a consolidated financial statement comes out and even then with the way we show revenue we may not know exactly.

It has been quite awhile since I was involved in the corporate accounting world and economics have changed over the past 24 months but if Lamber is not too busy at Steeler camp maybe he can weigh in with his opinion on the value of this deal or at the very least how it should be valued.

God Bless

Marc