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Well I was searching the web on convertion projects from MS-gernerated HTML files to Pure HTML tagged files... And I landed up in this page and found a lot of useful info. I have developed a Java/JSP/Javascript/HTML based web-enabled application to do the job of converting .txt files to .htm files and it gives the end user a choice of operations paragraph by paragraph and the processed paragraphs are then written by the JSP with tags to the .htm file. I found the speed of conversion to be about 45 to 50 files an hour! for this you have to save every MS-HTML file as .txt and then give it to my program as input. I recently converted about 1200 content files for a German website. anyone interested in offloading projects or additional info? please do write to me at emmanuel_chris@rediffmail.com