THE BENEFITS OF BARTERING
          
               With this idea, your job is to cash in on a
          billion-dollar industry by uniting the right parties. 
          The amount of profit depends on your effort.  The key
          lies in your ability to explain the two most important
          benefits of bartering.  (And there are benefits!) 
          First, little or no cash is required for a transaction. 
          Most bartering transactions are done on a straight
          exchange basis.  For example, if a CPA needs to get his
          house painted, he trades his services for those of a
          painter who needs his taxes prepared.  Second, there is
          always a need for good services.  The CPA lays out
          cold, hard cash if he can't find a painter in need of
          tax help.
               So what's the difference?  Why shouldn't the CPA
          charge the client for his services?  Human nature. 
          Everyone feels that he is getting a good deal when he
          can get something he needs in exchange for a skill that
          he possesses.  It might only take the CPA a few hours
          to provide the painter with the needed tax help.  But
          for his knowledge and expertise, the CPA gets an
          excellent return from the painter.  The deal is
          negotiated, and both parties are happy.
               One of the reasons for bartering's success is tax
          evasion.  Most people who engage in bartering don't
          realize that they are receiving income when they accept
          a product or service as part of a trade.  Since it is
          extremely difficult for the IRS to clamp down on
          bartering, most people get away with it.  According to
          the IRS, the value of bartered services must be
          included in gross income.