VPHM: My thinking is after this quarter is history, I am assuming $30 million sales per quarter. $120 million per year. I figured $52 million taken from that for earnings. I think $68 million earnings to 57 million shares = $1.20 earnings. I don't understand the milestones which should be a positive but will leave out. 20 pe for conservative so I think $24 is the low-end if vanocin sales come as I predict here. sam