I hope that was a hypothetical price as you can get a branded CD writer for less than £30 from any of the suppliers I use. Regarding the Tax man I'm not sure. If you're setting up as a bona fide business then I would say you would have to set up for tax, if however you're selling the odd few items then I would say no. But I wouldn't take my word for it as I'm not a tax expert, but I'm sure someone on the forum is. If it was that easy to become a millionaire then I think we would all be doing it.