I checked on the 140 gal in Crockett Mills. It was on Jackson's Craigslist and in the Jackson Sun. This tank was just totally converted to to a RR tank. Drilled,plumbed, etc. Sump, stand, hood, lights (unsure type). It includes the LR, fish, sand, etc. Protein skimmer, powerheads. Mainly plug in and go. The work was done by Fishy Business in July 09. The man who owned the tank died recently and his son is attempting to sell the tank. He already had the tank as a FW, but Fishy Business charged him $900 to convert to a reef tank. The son said Fishy Business offered him $300 for the whole set up.