Hello all, very interesting discussion here, and yes I agree tags can be a great thing, but for sorting not for filling the system. From the perspective of filling EN from multiple sources e.g. your phone, your iPad, your android tablet, from the web via the pc at the library, by PostIts and so many more sources, it is very quickly becomeing cluttered, and you will have to use some time for sorting and tagging. If there was an opportunity for nested notebooks, it would be a lot easier to fill in the collected information directly in that notebook at that level it belongs to.I think it would be difficult to prove me wrong here, especially because it takes only one process to store information and to sort it. Hence it should be in the spirit of EN. When it comes to using the notes it is completely true that tags are a very powerful tool. I mean look at Gmail, it's built on it, with great success. But like Gmail and the insight of Google developers, Evernote developers should or ought to look at the ever ongoing discussion about multi level nested notebooks. From my perspective as a professional collector of information, this is about minimising processes to collect, and minimises the possibilities for storing their note under the wrong subject. I have tried using tags and can now with confidence claim, it took me twice as long to store data with two or three tags, compared to finding one notebook on a list of over 150 notebooks and stored in that.So to be "lean" about it, or should we call it rational, it strikes me as an oddity that this should be such a big topic in Evernote forum. The question must be what stops development from building it into the very great product that Evernote actually is. Of course that's just my opinion, but I do ask of you who has another opinion and swears to tags, please do provide a simple description maybe a link to a discussion where someone has describes an equally easy way to use tags as I describe storing data above here. Another perspective could be, with so much attention on this isn't its about choice and freedom of choice. Maybe if there was a choice both paradigms would be equally popular. Don't you think so? Evernote is in competition with Onenote, that is a fact of market. Evernote is slowly gaining market shares and is becoming ever more popular, but as you can see in this forum, the more professional users are getting, the more we use it for everything, the more often the question about nested notebooks are coming up. It is coming up a lot these days. Sorry for the lenghty argument! /Lars