The case deals with product line evaluation of a mediumsized distributor of consumer durables. Performance of the product lines carried is evaluated using three different criteria, namely, gross profit, percentage profit margin, and return on investment. An attempt is made to demonstrate the superiority of ROI criterion over the other two. The concept of ROI is applied by extending it to include supplier and customer terms of sale and direct operating expenses that can be allocated to each line. The case clearly brings out the idea that performances of different lines depend on the criteria used for evaluation. The case is primarily based on published material, and its conceptual basis is drawn from a paper by Peter L. Mullins entitled "Integrating Marketing and Financial Concepts in Product Line Evaluations," published in Financial Executive, May 1972, pp. 3238.