It's rather difficult to take this tape seriously, as the overall tone is somewhere between the Three Stooges and 1920's silent melodrama where every action is overplayed to compensate for lack of sound. The fact that this tape HAS sound makes it even stranger – especially since it's bad sound. When the overly dramatic music kicks in, one half expects to see Nell tied up on the railroad tracks, the train a'coming, and Dudley Do-Right riding to the rescue (mounted backwards on his horse, of course). On the plus side: there are 13 scenarios' worth of spanking, with a variety of styles employed (bare handed, whips, crops, etc), both men and women give/receive the blows, and many of the faces/names are well known in the New York B & D scene. Market on the strength of name recognition among fans of the NY scene and this tape might have a chance.