Short both USO and DNO at the same day and you will not lose. SHORT BOTH USO and DNO had you shorted both these EFT's... ETF..........01/01/2010................ Today........Earnings DNO..........$43.84.................... $44.35.......($.69) USO..........$39.25.................... $36.86.......$2.39 Thus you'd made $1.70 per share.... It won't matter if OIL is up or down.