Notes to Consolidated Financial Statements


1.Nature of Operations
2.Summary of Significant Accounting Policies
3.Inventory
4.Capital Assets
5.Investments
6.Intangible Assets and Goodwill
7.Loan Payable
8.Consolidated Statement of Cash Flows
9.Contingencies
10.Retirement Benefit Plans
11.Commitments
12.Financial Instruments and Risk Management



3. INVENTORY

Inventory consists of the following:
2007
$
2006
$
Work in progress3,8583,318
Inventory for resale8431,071
4,7014,389



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