Another point that I don't believe has been addresses that could temper the boat/gas cost worries is in the ownership/operation costs of luxury boats. Anyone who has worked around a marina knows that a large percentage of the "nice" boats are registerd to companies. A few customers (or congressmen) a year on a lobbiing trip for future business, and you can write everything, (purchase, dockage, maintenance expenses, fuel, entertainment, and lodging,) off as business expenses. One friend had a Donzi, and a 35 foot high performance with twin v8s that performed like Latitudes's. His gas bill on weekends exceeded my paycheck. Sparkplugs on the HP were special plugs that cost over $16/plug. They got changed 2 to 4 times a year, at $225 + labor, a crack. No problem for them though, charged it to the company. He would bring down business clients and associates, give them a 70 plus mph ride, and a fun weekend, and end up with a good contract that paid for it all. There is more market out there than you think. GLTA LC