system to transfer computer files from one program to another. DIF files created on other systems (e.g., the client's) can be imported into the practitioner's spreadsheet or data base. The DIF format is produced as an output or export option by many of the existing spreadsheet programs and by some data base programs. Various accounting packages can generate DIF files. An example of an application is extracting a spreadsheet from LOTUS 1-2-3 and putting it into another spreadsheet program or a word processing program. It should be noted, however, a file written in DIF requires more storage space than the original it was built from.