Sorry, I deleted all of the messages about leaving your job and going at it on your own...so I fudged the subject as close I remembered... http://www.nolo.com/encyclopedia/articles/ic/howmuch.html I ran across this article and seemed to be perfect. Check out the example half way down, "...Sam, a self-employed website designer, earned a $50,000 salary as an employee and feels he should receive at least the same salary as an IC... ~gene __________________________________________________ Do You Yahoo!? Listen to your Yahoo! Mail messages from any phone. http://phone.yahoo.com