Fair enough - in the case of number to word using built in functionality is probably preferable .... this was a very specific thread and my response was more 'generic'.... In our case we have stored all business rules, conversions, validations etc in SQL code. By doing this when porting to a new device / environment we only needed to write controller code for that specific environment and new that without doubt our existing business rules will work.... for us it has certainly made it a lot easier to convert all the apps we had previously built as Delphi Client Server apps to ASP (first) and then to PHP or .NET later.... Whenever we tell anyone that all our rules and business logic is written in SQL code they respond as if we are insane... then I just smile when I watch them try to convert an existing Application with business rules in multiple (or even single) front-end or middle-tier languages. Our contention is that SQL has been relatively unchanged for the past 30 year and in nearly all cases changes have been backward compatible - but front end languages come and go.