(Let's try that again with the CORRECT number for "annual revenue per employe." 199.55 looked just a bit on the low side ;-) Thanks to all who replied. Boardwatch (http://www.boardwatch.com/) was a treasure trove of info. Here is a sample from their web page at <http://www.boardwatch.com/isp/intro2.htm> derived from their survey of 3000+ providers (if I read it correctly.) Internet Service Provider Profile (excluding top and bottom 10% of all ISPs surveyed) Average time in business: 22.2 months Average number of employees: 12.98 Average gross annual revenues: $637,571.76 Average annual revenue per employee: $49,119.55 Average hardware/software investment: $165,615 Average number of dialup customers: 1843.53 Average annual growth rate: 93% Average number of dial-up ports 198.95 Average bandwidth to backbone: 2.94 Mbps Average bandwidth per dialup port: 14.4 kbps Average investment in hardware/software per customer: $89.83 Average price of 28.8 kbps dialup account: $19.95 per month ------------------------------ ben@BL.COM Ben Liberman ------------------------------