Jill Huddleston has never been on the Internet. Huddleston, the owner of a $150,000 certified-public-accounting firm in Phoenix, is curious about the Net, but she just doesn't see its payoff yet.

"I've read about it, and the impression I get is that what's available is mostly recreational. Most people seem to use it just for fun.

"I'm actually very interested in computers and technology. But the Internet just isn't a hobby area for me. When I have some spare time, I turn to technical reading -- I have to stay current in tax law, and that's always changing.

"One thing that could be helpful to me is library research. One CPA I read about says her firm is saving money by using the Internet, because it doesn't have to subscribe to certain periodicals. And we do spend quite a bit annually on reference materials. But there's still something about having the book in front of you. We have some research materials on computer, but we go to hard copy to flip back and forth between code sections on really technical material. Maybe it's just difficult to teach old dogs new tricks.

"I just don't feel that what's available is worth my time. I belong to a group of other service and financial professionals. Not a single one of them uses the Internet or has even been on it, and some of these people are from large international firms. My clients have never inquired about it or told me they are on the Internet. Someone will have to convince me that there's real value there before I make the time to go on-line."