SMART CANCELS EVERYTHING 

When bosses at DaimlerChrysler's up shit creek brand Smart warned that tough 
decisions were needed if the company was to make a profit, many industry 
observers were unsurprised when these decisions included killing the ailing 
Roadster model and last week's announcement that they will also cease 
production of 
the larger ForFour model. Now Smart management has revealed their most radical 
cost saving measure to date - they're not going to bother making any cars at 
all. "To see some return on investment it was crucial that we deleted 
unprofitable models like the Roadster and ForFour and these measures seemed to 
work," 
said someone who was inside. "So then we realised that if we got rid of the 
ForTwo as well this would completely solve the problem of trying to sell cars 
at 
a loss. Car making is a difficult business to return a profit on. So we aren't 
going to do it any more. Now we are just going to sit here keeping out of 
trouble and everything will be fine".
Whilst some observers are puzzled as to how you can be a car company when you 
don't make any cars, at least one high profile industry figure was approving 
of the unusual plan: "I can heartily recommend this approach to car 
not-making," said former MG Rover boss Joan Towers. "We stopped building cars 
almost a 
year ago and I still seem to have lots of money".

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