Iron Man you hit the nail on the head... I got rid of most of the Cheapo clients years ago... I have a few left over because I am friends with them... Another thing to watch are prospective new clients that'll show up in the first half of April... My experience is that these people are what I call jumpers, IE cheapos who move around from accounting to accountant... it is better to have no work at all then to work for a cheap #@$ client...