Realist, I just pulled the Whole Enchilada from ZACK's and they say the book value of ILA is a whopping $22.00 per share! <A HREF="http://my.zacks.com/reports/reports.php3?ticker=ILA&type=100" target="_new">http://my.zacks.com/reports/reports.php3?ticker=ILA&type=100</A> I am still reading. Thanks for the heads up. BT