There is also additional background information for this table group.

Contents for Table

PINC-08. Source of Income in 2004-People 15 Years Old and Over, By Income of Specified Type in 2004, Age, Race, Hispanic Origin, and Sex

[Source:  U.S. Census Bureau, Current Population Survey, 2005 Annual Social and Economic Supplement.  Numbers in thousands.
 People 15 years old and over as of March of the following year.  Social Security income may include a small number of people
 who report Railroad Retirement Income as Social Security Income Retirement.  Income includes payments reported as survivor,
 disability, or retirement benefits.  Rents, royalties, estates or trusts includes estates and trusts reported as survivor
 benefits.  A.O.I.C. stands for alone or in combination]

                                                       $1
                                            Total      To  $2,500  $5,000  $7,500 $10,000 $12,500 $15,000 $17,500 $20,000
                                             with  $2,499      To      To      To      To      To      To      To      To
                                           Income Or Loss  $4,999  $7,499  $9,999 $12,499 $14,999 $17,499 $19,999 $22,499
Both Sexes
45 to 54 Years
Black alone 2/

   Total.................................   4,448     168     107     284     267     262     147     205     177     267
Earnings.................................   3,733     148      67     111     117     199      88     185     134     267
  Wages and Salary.......................   3,562     112      59      96     111     183      87     179     129     256
  Nonfarm Self-Employment................     254      93      18      22      10      24       1       4       4       9
  Farm Self-Employment...................      42      35       3       4       0       0       0       0       0       0
Social Security..........................     350      15      28     103      98      48      22      14      12       7
SSI (Supplemental Security Income).......     245      35      21     121      43      12       6       2       4       0
Public Assistance........................      97      31      49      15       0       0       2       0       0       0
Veterans Benefits........................      47      11       4       3      15       5       2       4       1       0
Survivor Benefits........................      24       3       6       3       2       1       0       0       2       0
Disability Benefits......................     108       8      19      25      10      11       7       3       6       1
Unemployment Compensation................     249     117      49      41      17      10       2       1       0       5
Workers Compensation.....................      91      50       6       5      12       5       4       2       6       1
Property Income..........................   1,502   1,248     108      42      25      11      16      12       2      11
  Interest...............................   1,373   1,218      90      20      10       7       6      10       0       4
  Dividends..............................     410     350      11       9      15      11       3       0       0       2
  Rents, Royalties, Estates or Trusts....     145      90      18      14       1       3       3       5       0       0
Retirement Income........................     215      23      25      35      30      24      10      13       6      11
  Company or Union Retirement............      79      13       6      15       8       8       0       6       0       4
  Federal Government Retirement..........      14       0       0       6       3       0       0       2       0       0
  Military Retirement....................      48       2       0       6       6       8       8       3       5       4
  State or Local Government Retirement...      48       3       9       7       8       4       2       2       1       4
  Railroad Retirement....................       0       0       0       0       0       0       0       0       0       0
  Annuities..............................       1       1       0       0       0       0       0       0       0       0
  IRA, Keogh, or 401(K)..................       0       0       0       0       0       0       0       0       0       0
  Other or Don't Know....................      28       5       9       5       4       4       0       0       0       0
Pension Income...........................     122      13       8      13      16      13       7      11       5      10
  Company or Union Retirement............      48       9       6       1       3       6       0       4       0       2
  Federal Government Retirement..........       8       0       0       3       3       0       0       2       0       0
  Military Retirement....................      43       2       0       5       6       6       7       3       5       4
  State or Local Government Retirement...      22       2       2       4       4       1       0       2       0       4
  Railroad Retirement....................       0       0       0       0       0       0       0       0       0       0
  Annuities..............................       0       0       0       0       0       0       0       0       0       0
Alimony..................................      16       3       4       0       3       3       2       0       0       1
Child Support............................      97      50      26       7       7       2       0       0       5       0
Educational Assistance...................      78      35      13       6      14       6       0       4       0       0
Financial Assistance from Outside the
 Household...............................      28      16       1       2       3       3       0       0       0       2
Other Income, N.E.C......................      26      15       2       5       0       2       0       2       0       0
Combinations of Income Types:
  Earnings & Social Security.............   4,039     157      77     195     209     247     111     201     148     271
  Earnings, Social Security, or
    Other Retirement.....................   4,124     150      83     199     217     258     111     199     152     287
  Social Security or Railroad Retirement.     350      15      28     103      98      48      22      14      12       7
  Social Security or Other Retirement
    Income or Both.......................     534      35      47     126     119      66      32      18      17      23
  Government Transfer Payments...........   1,032     180     136     251     186      93      52      32      33      26
  Public Assistance or SSI or Both.......     337      64      69     132      45      13       8       2       4       0
  Social Security, Public Assistance,
    or SSI or Both.......................     627      49      83     201     145      63      36      16      19       8
  Retirement, SSI or Public Assistance
    or Both..............................     534      80      90     159      76      37      17      16      10      13
PINC-08. Source of Income in 2004-People 15 Years Old and Over, By Income of Specified Type in 2004, Age, Race, Hispanic Origin, and Sex

[Source:  U.S. Census Bureau, Current Population Survey, 2005 Annual Social and Economic Supplement.  Numbers in thousands.
 People 15 years old and over as of March of the following year.  Social Security income may include a small number of people
 who report Railroad Retirement Income as Social Security Income Retirement.  Income includes payments reported as survivor,
 disability, or retirement benefits.  Rents, royalties, estates or trusts includes estates and trusts reported as survivor
 benefits.  A.O.I.C. stands for alone or in combination]

                                          $22,500 $25,000 $27,500 $30,000 $32,500 $35,000 $37,500 $40,000 $42,500 $45,000
                                               To      To      To      To      To      To      To      To      To      To
                                          $24,999 $27,499 $29,999 $32,499 $34,999 $37,499 $39,999 $42,499 $44,999 $47,499
Both Sexes
45 to 54 Years
Black alone 2/

   Total.................................     196     241     169     313      76     177     118     190      62      96
Earnings.................................     191     242     139     328      59     181      86     219      40      92
  Wages and Salary.......................     187     238     136     311      59     179      84     214      40      92
  Nonfarm Self-Employment................       4       4       3      17       0       2       0       9       0       1
  Farm Self-Employment...................       0       0       0       0       0       1       0       0       0       0
Social Security..........................       2       0       0       0       0       1       0       0       0       0
SSI (Supplemental Security Income).......       0       0       0       0       0       0       0       0       0       0
Public Assistance........................       0       0       0       0       0       0       0       0       0       0
Veterans Benefits........................       0       0       0       0       0       0       2       0       0       0
Survivor Benefits........................       0       0       0       2       0       0       0       0       0       0
Disability Benefits......................       5       0       3       3       1       0       0       0       0       0
Unemployment Compensation................       0       0       0       0       0       3       0       0       0       0
Workers Compensation.....................       2       0       0       0       0       0       0       0       0       0
Property Income..........................       0       3       2       3       3       0       0       0       0       0
  Interest...............................       0       0       4       0       0       0       0       0       0       0
  Dividends..............................       0       3       0       0       0       0       0       0       0       0
  Rents, Royalties, Estates or Trusts....       0       0       0       3       1       0       0       0       0       0
Retirement Income........................       3       1       7       5       3       0       0       0       5       0
  Company or Union Retirement............       0       0       0       5       0       0       0       0       3       0
  Federal Government Retirement..........       0       1       3       0       0       0       0       0       0       0
  Military Retirement....................       3       0       0       0       2       0       0       0       0       0
  State or Local Government Retirement...       3       0       1       0       1       0       0       0       2       0
  Railroad Retirement....................       0       0       0       0       0       0       0       0       0       0
  Annuities..............................       0       0       0       0       0       0       0       0       0       0
  IRA, Keogh, or 401(K)..................       0       0       0       0       0       0       0       0       0       0
  Other or Don't Know....................       0       0       0       0       0       0       0       0       0       0
Pension Income...........................       5       1       1       6       2       0       0       0       5       0
  Company or Union Retirement............       0       0       0       6       0       0       0       0       3       0
  Federal Government Retirement..........       0       1       0       0       0       0       0       0       0       0
  Military Retirement....................       3       0       0       0       2       0       0       0       0       0
  State or Local Government Retirement...       1       0       1       0       0       0       0       0       2       0
  Railroad Retirement....................       0       0       0       0       0       0       0       0       0       0
  Annuities..............................       0       0       0       0       0       0       0       0       0       0
Alimony..................................       0       0       0       0       0       0       0       0       0       0
Child Support............................       0       0       0       0       0       0       0       0       0       0
Educational Assistance...................       0       0       0       0       0       0       0       0       0       0
Financial Assistance from Outside the
 Household...............................       0       0       0       0       0       0       0       0       0       0
Other Income, N.E.C......................       0       0       0       0       0       0       0       0       0       0
Combinations of Income Types:
  Earnings & Social Security.............     191     244     140     328      59     180      84     216      41      97
  Earnings, Social Security, or
    Other Retirement.....................     192     242     148     334      57     176      87     215      51      92
  Social Security or Railroad Retirement.       2       0       0       0       0       1       0       0       0       0
  Social Security or Other Retirement
    Income or Both.......................       5       1      13       6       4       1       0       0       3       0
  Government Transfer Payments...........       9       2       8       1       4       6       2       0       5       0
  Public Assistance or SSI or Both.......       0       0       0       0       0       0       0       0       0       0
  Social Security, Public Assistance,
    or SSI or Both.......................       5       0       0       0       0       1       0       0       0       0
  Retirement, SSI or Public Assistance
    or Both..............................       3       1       4       5       3       0       0       0       6       2
PINC-08. Source of Income in 2004-People 15 Years Old and Over, By Income of Specified Type in 2004, Age, Race, Hispanic Origin, and Sex

[Source:  U.S. Census Bureau, Current Population Survey, 2005 Annual Social and Economic Supplement.  Numbers in thousands.
 People 15 years old and over as of March of the following year.  Social Security income may include a small number of people
 who report Railroad Retirement Income as Social Security Income Retirement.  Income includes payments reported as survivor,
 disability, or retirement benefits.  Rents, royalties, estates or trusts includes estates and trusts reported as survivor
 benefits.  A.O.I.C. stands for alone or in combination]

                                          $47,500 $50,000 $52,500 $55,000 $57,500 $60,000 $62,500 $65,000 $67,500 $70,000
                                               To      To      To      To      To      To      To      To      To      To
                                          $49,999 $52,499 $54,999 $57,499 $59,999 $62,499 $64,999 $67,499 $69,999 $72,499
Both Sexes
45 to 54 Years
Black alone 2/

   Total.................................      62     142      41      73      44      72      42      58      22      42
Earnings.................................      63     152      22      65      46      73      31      43      16      52
  Wages and Salary.......................      59     149      20      65      46      73      28      43      12      49
  Nonfarm Self-Employment................       0       7       0       0       0       1       0       4       0       3
  Farm Self-Employment...................       0       0       0       0       0       0       0       0       0       0
Social Security..........................       0       0       0       0       0       0       0       0       0       0
SSI (Supplemental Security Income).......       0       0       0       0       0       0       0       0       0       0
Public Assistance........................       0       0       0       0       0       0       0       0       0       0
Veterans Benefits........................       0       0       0       0       0       0       0       0       0       0
Survivor Benefits........................       0       0       0       0       0       0       0       5       0       0
Disability Benefits......................       3       0       0       0       0       0       0       0       0       0
Unemployment Compensation................       0       2       0       0       0       0       0       0       0       0
Workers Compensation.....................       0       0       0       0       0       0       0       0       0       0
Property Income..........................       0       0       0       1       0       0       4       5       0       0
  Interest...............................       0       0       0       1       0       0       0       0       0       0
  Dividends..............................       0       0       0       0       0       5       0       0       0       0
  Rents, Royalties, Estates or Trusts....       0       0       0       0       0       0       0       5       0       0
Retirement Income........................       4       6       0       0       2       2       0       0       0       0
  Company or Union Retirement............       1       6       0       0       2       2       0       0       0       0
  Federal Government Retirement..........       0       0       0       0       0       0       0       0       0       0
  Military Retirement....................       0       0       0       0       0       0       0       0       0       0
  State or Local Government Retirement...       2       0       0       0       0       0       0       0       0       0
  Railroad Retirement....................       0       0       0       0       0       0       0       0       0       0
  Annuities..............................       0       0       0       0       0       0       0       0       0       0
  IRA, Keogh, or 401(K)..................       0       0       0       0       0       0       0       0       0       0
  Other or Don't Know....................       0       0       0       0       0       0       0       0       0       0
Pension Income...........................       1       6       0       0       2       0       0       0       0       0
  Company or Union Retirement............       0       6       0       0       2       0       0       0       0       0
  Federal Government Retirement..........       0       0       0       0       0       0       0       0       0       0
  Military Retirement....................       0       0       0       0       0       0       0       0       0       0
  State or Local Government Retirement...       1       0       0       0       0       0       0       0       0       0
  Railroad Retirement....................       0       0       0       0       0       0       0       0       0       0
  Annuities..............................       0       0       0       0       0       0       0       0       0       0
Alimony..................................       0       0       0       0       0       0       0       0       0       0
Child Support............................       0       0       0       0       0       0       0       0       0       0
Educational Assistance...................       0       0       0       0       0       0       0       0       0       0
Financial Assistance from Outside the
 Household...............................       0       0       0       0       0       0       0       0       0       0
Other Income, N.E.C......................       0       0       0       0       0       0       0       0       0       0
Combinations of Income Types:
  Earnings & Social Security.............      63     147      22      66      48      76      31      43      16      52
  Earnings, Social Security, or
    Other Retirement.....................      68     152      24      70      53      81      33      45      16      51
  Social Security or Railroad Retirement.       0       0       0       0       0       0       0       0       0       0
  Social Security or Other Retirement
    Income or Both.......................       4       7       0       0       2       2       0       0       0       0
  Government Transfer Payments...........       4       3       0       0       0       0       0       0       0       0
  Public Assistance or SSI or Both.......       0       0       0       0       0       0       0       0       0       0
  Social Security, Public Assistance,
    or SSI or Both.......................       0       0       0       0       0       0       0       0       0       0
  Retirement, SSI or Public Assistance
    or Both..............................       4       6       0       0       2       2       0       0       0       0
PINC-08. Source of Income in 2004-People 15 Years Old and Over, By Income of Specified Type in 2004, Age, Race, Hispanic Origin, and Sex

[Source:  U.S. Census Bureau, Current Population Survey, 2005 Annual Social and Economic Supplement.  Numbers in thousands.
 People 15 years old and over as of March of the following year.  Social Security income may include a small number of people
 who report Railroad Retirement Income as Social Security Income Retirement.  Income includes payments reported as survivor,
 disability, or retirement benefits.  Rents, royalties, estates or trusts includes estates and trusts reported as survivor
 benefits.  A.O.I.C. stands for alone or in combination]

                                          $72,500 $75,000 $77,500 $80,000 $82,500 $85,000 $87,500 $90,000 $92,500 $95,000
                                               To      To      To      To      To      To      To      To      To      To
                                          $74,999 $77,499 $79,999 $82,499 $84,999 $87,499 $89,999 $92,499 $94,999 $97,499
Both Sexes
45 to 54 Years
Black alone 2/

   Total.................................      20      34      24      38      10      12       9      14       8      21
Earnings.................................       8      31      18      41       8      12       5      18       5      16
  Wages and Salary.......................       9      27      17      42       9       8       4      18       5      16
  Nonfarm Self-Employment................       0       5       0       0       0       0       0       0       0       0
  Farm Self-Employment...................       0       0       0       0       0       0       0       0       0       0
Social Security..........................       0       0       0       0       0       0       0       0       0       0
SSI (Supplemental Security Income).......       0       0       0       0       0       0       0       0       0       0
Public Assistance........................       0       0       0       0       0       0       0       0       0       0
Veterans Benefits........................       0       0       0       0       0       0       0       0       0       0
Survivor Benefits........................       0       0       0       0       0       0       0       0       0       0
Disability Benefits......................       0       0       0       0       0       0       0       0       0       1
Unemployment Compensation................       0       0       0       0       0       0       0       0       0       0
Workers Compensation.....................       0       0       0       0       0       0       0       0       0       0
Property Income..........................       0       0       0       0       0       0       0       0       0       2
  Interest...............................       0       0       0       0       0       0       0       0       0       2
  Dividends..............................       0       0       0       0       0       0       0       0       0       0
  Rents, Royalties, Estates or Trusts....       0       0       0       0       0       0       0       0       0       0
Retirement Income........................       0       0       0       0       0       0       0       0       0       0
  Company or Union Retirement............       0       0       0       0       0       0       0       0       0       0
  Federal Government Retirement..........       0       0       0       0       0       0       0       0       0       0
  Military Retirement....................       0       0       0       0       0       0       0       0       0       0
  State or Local Government Retirement...       0       0       0       0       0       0       0       0       0       0
  Railroad Retirement....................       0       0       0       0       0       0       0       0       0       0
  Annuities..............................       0       0       0       0       0       0       0       0       0       0
  IRA, Keogh, or 401(K)..................       0       0       0       0       0       0       0       0       0       0
  Other or Don't Know....................       0       0       0       0       0       0       0       0       0       0
Pension Income...........................       0       0       0       0       0       0       0       0       0       0
  Company or Union Retirement............       0       0       0       0       0       0       0       0       0       0
  Federal Government Retirement..........       0       0       0       0       0       0       0       0       0       0
  Military Retirement....................       0       0       0       0       0       0       0       0       0       0
  State or Local Government Retirement...       0       0       0       0       0       0       0       0       0       0
  Railroad Retirement....................       0       0       0       0       0       0       0       0       0       0
  Annuities..............................       0       0       0       0       0       0       0       0       0       0
Alimony..................................       0       0       0       0       0       0       0       0       0       0
Child Support............................       0       0       0       0       0       0       0       0       0       0
Educational Assistance...................       0       0       0       0       0       0       0       0       0       0
Financial Assistance from Outside the
 Household...............................       0       0       0       0       0       0       0       0       0       0
Other Income, N.E.C......................       0       0       0       0       0       0       0       0       0       0
Combinations of Income Types:
  Earnings & Social Security.............       8      31      18      41       8      12       5      18       5      16
  Earnings, Social Security, or
    Other Retirement.....................       8      28      18      41       8      12       5      18       5      16
  Social Security or Railroad Retirement.       0       0       0       0       0       0       0       0       0       0
  Social Security or Other Retirement
    Income or Both.......................       0       0       0       0       0       0       0       0       0       0
  Government Transfer Payments...........       0       0       0       0       0       0       0       0       0       0
  Public Assistance or SSI or Both.......       0       0       0       0       0       0       0       0       0       0
  Social Security, Public Assistance,
    or SSI or Both.......................       0       0       0       0       0       0       0       0       0       0
  Retirement, SSI or Public Assistance
    or Both..............................       0       0       0       0       0       0       0       0       0       0
PINC-08. Source of Income in 2004-People 15 Years Old and Over, By Income of Specified Type in 2004, Age, Race, Hispanic Origin, and Sex

[Source:  U.S. Census Bureau, Current Population Survey, 2005 Annual Social and Economic Supplement.  Numbers in thousands.
 People 15 years old and over as of March of the following year.  Social Security income may include a small number of people
 who report Railroad Retirement Income as Social Security Income Retirement.  Income includes payments reported as survivor,
 disability, or retirement benefits.  Rents, royalties, estates or trusts includes estates and trusts reported as survivor
 benefits.  A.O.I.C. stands for alone or in combination]

                                                              Median Income     Mean Income
                                          $97,500                  Standard         Standard         Gini Ratio
                                               To $100,000   Value    Error   Value    Error                 Standard
                                          $99,999 And Over   (Dol)    (Dol)   (Dol)    (Dol)       Ratio        Error  B-CELL
Both Sexes
45 to 54 Years
Black alone 2/

   Total.................................       5      134  26,499      414  32,713      565       0.427       0.0141   1,430
Earnings.................................       0      116  29,617      578  34,777      603       0.384       0.0150   1,430
  Wages and Salary.......................       0      110  30,061      432  35,257      617       0.377       0.0154   1,430
  Nonfarm Self-Employment................       0        7   6,750    1,245  16,385    1,956       0.637       0.0553   1,430
  Farm Self-Employment...................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
Social Security..........................       0        0   8,225      286   8,882      291       0.279       0.0441   1,430
SSI (Supplemental Security Income).......       0        0   6,362      193   6,663      262       0.342       0.0474   1,430
Public Assistance........................       0        0   3,365      299   3,317      249       0.388       0.0841   1,430
Veterans Benefits........................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
Survivor Benefits........................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
Disability Benefits......................       0        0   8,062    1,229  12,765    1,609       0.508       0.0937   1,430
Unemployment Compensation................       0        0   2,888      451   4,893      536       0.562       0.0758   1,430
Workers Compensation.....................       0        0   2,280      536   5,247      813       0.490       0.1052   1,430
Property Income..........................       0        5   1,504       46   2,548      328       0.572       0.0894   1,430
  Interest...............................       1        0   1,410       45   1,337      188       0.284       0.1320   1,430
  Dividends..............................       0        2   1,467       87   2,646      586       0.586       0.1532   1,430
  Rents, Royalties, Estates or Trusts....       2        0   2,016      200   6,244    1,720       0.687       0.1466   1,430
Retirement Income........................       0        0   9,483      766  14,005    1,093       0.468       0.0650   1,430
  Company or Union Retirement............       0        0   9,031    1,590  16,783    2,356       0.526       0.0947   1,430
  Federal Government Retirement..........       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
  Military Retirement....................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
  State or Local Government Retirement...       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
  Railroad Retirement....................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
  Annuities..............................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
  IRA, Keogh, or 401(K)..................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
  Other or Don't Know....................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
Pension Income...........................       0        0  12,199    1,661  16,454    1,497       0.400       0.0835   1,430
  Company or Union Retirement............       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
  Federal Government Retirement..........       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
  Military Retirement....................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
  State or Local Government Retirement...       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
  Railroad Retirement....................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
  Annuities..............................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
Alimony..................................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
Child Support............................       0        0   2,422      394   3,781      534       0.515       0.1074   1,430
Educational Assistance...................       0        0   3,223      934   4,908      561       0.484       0.0900   1,430
Financial Assistance from Outside the
 Household...............................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
Other Income, N.E.C......................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
Combinations of Income Types:
  Earnings & Social Security.............       0      116  27,165      409  32,915      575       0.405       0.0145   1,430
  Earnings, Social Security, or
    Other Retirement.....................       2      118  27,201      427  32,959      566       0.405       0.0143   1,430
  Social Security or Railroad Retirement.       0        0   8,231      286   8,894      291       0.280       0.0440   1,430
  Social Security or Other Retirement
    Income or Both.......................       0        0   8,723      289  11,448      511       0.408       0.0436   1,430
  Government Transfer Payments...........       0        0   6,996      191   8,587      281       0.431       0.0300   1,430
  Public Assistance or SSI or Both.......       0        0   5,678      207   5,813      225       0.365       0.0413   1,430
  Social Security, Public Assistance,
    or SSI or Both.......................       0        0   7,257      187   8,081      219       0.325       0.0326   1,430
  Retirement, SSI or Public Assistance
    or Both..............................       0        0   6,521      218   9,291      517       0.000       0.0000   1,430

Race Footnotes

Source: U.S. Census Bureau
Contact: Housing and Household Economic Statistics Information Staff at (301)763-3242
Last revised: June 24, 2005
URL: http://pubdb3.census.gov/macro/032005/perinc/new08_051.htm