Although I'm PC, the more notes/images/documents I acquire, I've found the folder system to be very, very limiting. Jefito's 'red, round ball' is a perfect example, IMO. "Easy example. I have a red ball. Using a strictly hierarchical classification system, where does that ball go? In the tree under Toys? Under Things That Are Round? Or maybe under Things That Are Red? I don't think that this fits nicely into a tree structure, yet it seems perfectly suited for tags (e.g., "red", "round", "toy"). " People like to say that the tag system works better if you have only a few notes & that you need sub notebooks if you have a lot of notes. IMO & IME, the reverse is true. The more notes you have the more limiting/prohibitive/harder-to-find-what-you're-looking-for a nested folder system is. It is very much a function of what you do with EN. I am an architect and I track info by projects. If I have a drawing of an operating room for Project A, I put it in the Project A notebook. That is one quick easy step. Later I may come back and tag it as "Surgery" so that I can search for all of the operating rooms across all of the projects. In the mean time I can quickly look at my Project A folder and see the thumbnails of all of the images in that project. I understand that I could make a tag for Project A as well but I am much more comfortable with nested notebooks in a project stack. Hughjc