I also have a case in which I'd like to put a theoretical price tag on a listserv. The case is that my university department has been approached by a non-governmental, multi-lateral organization with the idea of creating a discussion group on environmental problems. Our computing center will create the listserv; I and others will own and moderate it. I would like to produce a budget that indicates, along with real expenditures, the value of in-kind services, such as the listserv. Can't this be done? Roma Arellano