>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