>Kirk makes a 39mm drop-in polarizer that can be adjusted in place,
>but I don't know who makes the glass for it.

I knew of this polarizer but I didn't mention it because it's US $300.00!
You can see them at:  http://www.kirkphoto.com/polarizers.html

Art

Art Searle, [EMAIL PROTECTED], Lake Grove, NY, USA
20 miles east of Nikon USA     www.erols.com/w2nra

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