"I could be wrong but I don't believe this has anything to do with the settlements."

You are commenting about the 264,000?

That's pretty much what I said....we're trying to equate it to familiar tax considerations...and it's not. It's a 16.5% toll that e.Digital can not expense against. It's just there for LG foreign interests...pick a country..... http://www.lge.com/html/gate.html who gets it?

As far as carry forwards....the bottom line is still red...it seems the new April 2007 change in accounting methods they are now following , FIN 48 agenda, when tested, does not recognize defereds yet for lack of income.

doni