No they aren't. I have two different users in my copy of the program and they share the same payee list. I wish they didn't. Michael Killian K4MFK Nashville, Tn k4mfk@xxxxxxxxxxxxx -- No virus found in this outgoing message. Checked by AVG Free Edition. Version: 7.1.392 / Virus Database: 268.11.2/422 - Release Date: 8/17/2006