"We have been looking at doing an IPO," says Steve Good, CEO ofSheldon Good. "We have been growing rapidly and are looking atexpanding internationally. Also, we think that taking our auctionsto the Internet might be a good idea, but that will take asubstantial investment in technology."

Mr. Good said that revenues have been growing at a compound rateof 25% a year for the last 10 years, while another company officialsaid that Sheldon Good has auctioned over $8 billion worth of realestate over the last two decades.

Sheldon Good is also in the midst of conducting the largest everauction of residential property, a $30 million auction of bankruptdeveloper United Homes properties in Illinois, Michigan andArizona. "It's my understanding that this is the largest bankruptcyauction of residential property ever conducted in the U.S.," saysGood. Sheldon Good will auction 97 Illinois properties, auction 151Michigan properties and 75 properties in Arizona. Good said hisfirm's fees from the auction should total between $1 million and$1.2 million.