Although the December 98 deadline is past, the question for tank manufacturers remains the same; what does the future hold? So far we have seen the EPA backing away from their "do or die" stance; into a more manageable "these are our priorities" stance. Some who have made proper preparation are understandably upset. However, I believe it is best for the nation as a whole that tanks continue to be upgraded, but without the strain induced by the inflexible, across the board enforcement. EPA’s current stance of continuing to pressure for the upgrade of tanks, while doing it in a structured manner will allow the tank manufacturers and installers to continue to profit. At the same time it will allow tank owners to do upgrades at a reasonable pace and a reasonable price. I believe that the demand for replacement tanks has longer legs than some anticipated. Tank sales remain high for this year, and ConVault distributors and licensee’s report that there are many sales in process. The federal government itself seems to have a substantial amount of units still to be upgraded. In the meantime, we must be aware that a very subtle, yet powerful change has been taking place in the aboveground storage tank codes and standards arena. Staying abreast of these changes is going to be a state-by-state process. It is important that we communicate these changes to our client base because it will emphasize that regulatory forces are slowly turning their emphasis from the underground storage tank deadlines to the aboveground storage tank industry. These changes combined with some manufacturer’s attempts to lower the standards will provide us with some unique opportunities for the months and years ahead.