Well, in Australia it costs absolutely nothing. You just have to fill in a form (takes about 40min) to apply for an ABN (Australian Business Number). And you will only have a wait of about a week. As other posts mentioned, it really depends on the company structure. But if you don't mind being a Sole Trader (you and the company are the same legal entity), it won't cost you a cent. That lets you trade under your actual name, but you csn buy a company name for AU$200 for 3yrs. This structure also lets you hire staff, buy business premises etc. Its a great system, and certianly encourages small business. Erik Merkley