Did a MFG home and acreage in 2002 came in at $131,000 below what he paid for it by $20,000. Redid the subject in 2003 to cut interest . Came in at $131,000 +/- a tad. Just redid the subject and it came in at $80,000.00. Instead of having lots of sales to pick from like in the past (15). I had six to choose from in the last 6 months to a year. All within a year or two of the subjects age, all with in 100 GLA +/- of the subject all with in .50 acres of the the subject land size. Market now showing 35 MFG on the current market, with only 6 sold in the past year in the area. I went out 15 miles in each direction. To move out any more would put me into a different maket area. Sales would come up another $15,000 or so higher. Went back and check my work on the first two and it looks fine. Redid this one twice recheck the data bases three times with a fine comb. Looking for MFG that might have been sold as stick built or modular. I guess as someone said we only report the market, we don't make it. Think I will make it a point to be out of the office today.