opt, this just shows you how inept wrm is when trying to evalutate a company.. He is another one of those that have missed a huge opportunity in USG. He claims he is neither long or short but every now and again he pops in with some stupid comment that is totally irrelevant. Once USG has regained their normalized business then yes a PE would certainly be warranted.. Where USG is in their growth curve is no different then saying AAPL or MSFT in their early years had a PE of over 2000% so that would make you stay away???? This board is full of idiots and wrm is one of them..