I disagree. While I have no idea how NPK's daiper business will work out I don't think buying Salton would be a good idea at any price. At mid-year 2004, Salton's balance sheeet indicated it had a negative net-worth if you do not include intangibles. Besides, they are losing money and complaining about the severe competition. My guess is that Salton struggles to survive. NPK's adult diaper business looks like a better business to me.