I sort of agree with Crispinb on this one, but I need to be able to drag copies of tags under notebooks, so that the same tag can appear under more than one notebook. Then it looks like sub-folders. : - +NOTEBOOKS Notebook1 ______data ______notes ______tips-tricks Notebook2 ______data ______notes ______tips-tricks +TAGS application assembly construction data notes tips-tricks Surely this wouldn't be hard to do . . since there seems to be a pseudo-hierarchical tag thing working already? Keep everything as it is. Just allow tags to be located under notebooks.