UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 20-F

|  | [ ]**REGISTRATION    STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF    1934****OR
[X]**ANNUAL REPORT    PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934**For the fiscal year ended December 31, 2004**OR
[ ]**TRANSITION REPORT    PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**
    For the transition period from                    to**Commission file number 000-31645****BIRCH MOUNTAIN RESOURCES LTD.(Exact name or Registrant as specified in its charter)
Not Applicable(Translation of Registrant's name into English)

Alberta, Canada(Jurisdiction of incorporation or organization)
**Suite 300, 250 - 6th Avenue S.W.Calgary, Alberta, CanadaT2P 3H7(Address of principal executive offices)
Securities registered or to be registered pursuant to Section12(b) of the Act:
**None**
Securities registered or to be registered pursuant to Section12(g) of the Act:
**Common shares, without par value and Shareholders Rights(Title of Class)
Securities for which there is a reporting obligation pursuantto Section 15(d) of the Act:
**None**
Indicate the number of outstanding shares of each of theissuer's classes of capital stock as of the close of the period covered by theannual report.
**66,306,799 Common Shares**
Indicate by check mark whether the registrant (1) has filedall reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter periodthat the registrant was required to file such report), and (2) has been subjectto such filing requirements for the past 90 days.

Yes [x]         No [ ]

Indicated by check mark which financial statement item theregistrant has elected to follow.

Item 17 [x]        Item 18[ ]

**TABLE OF CONTENTS**  
GLOSSARY & ABBREVIATIONS 
4
SPECIAL NOTE REGARDING FORWARD LOOKING STATEMENTS 
6
REPORTING CURRENCY AND FINANCIAL INFORMATION 
6ITEM 1 
IDENTITY OF DIRECTORS,      SENIOR MANAGEMENT AND ADVISORS 
7ITEM 2 
OFFER STATISTICS AND      EXPECTED TIMETABLE 
7ITEM 3 
KEY INFORMATION 
7 
A. 
Selected Financial          Information 7 
B. 
Capitalization and          Indebtedness 8 
C. 
Reasons for the Offer and          Use of Proceeds 8 
D. 
Risk Factors 8ITEM 4 
INFORMATION ON BIRCH 
14 
A. 
History and Development of          Birch 14  
B. 
Business Overview 15 
C. 
Organizational Structure 20 
D. 
Property, Plants and          Equipment 20ITEM 5 
OPERATING AND FINANCIAL      REVIEW AND PROSPECTS 
28 
A. 
Operating Results 29 
B. 
Liquidity and Capital          Resources 31 
C. 
Research and Development,          Patent and Licenses32 
D. 
Trend Information 32 
E. 
Off-balance Sheet          Arrangements 33 
F. 
Tabular Disclosure of          Contractual Obligations 33ITEM 6 
DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES 
33 
A. 
Directors and Senior          Management 33 
B. 
Compensation 35 
C. 
Board Practices 36 
D. 
Employees 37 
E. 
Share Ownership 37ITEM 7 
MAJOR SHAREHOLDERS AND      RELATED PARTY TRANSACTIONS 
38 
A.  
Major Shareholders38 
B. 
Related Party Transactions 38 
C. 
Interests of Experts and Counsel 38ITEM 8 
FINANCIAL INFORMATION 
38 
A. 
Consolidated Statements          and Other Financial Information 38 
B. 
Significant Changes 39ITEM 9 
THE OFFER AND LISTING 
39 
A. 
Offer and Listing Details 39 
B. 
Plan of Distribution 40 
C. 
Markets 40 
D. 
Selling Shareholders 40 
E. 
Dilution 40 
F. 
Expenses of the Issue 40ITEM 10 
ADDITIONAL INFORMATION 
40 
A. 
Share Capital 40 
B. 
Memorandum and Articles of          Association 40 
C. 
Material Contracts 41 
D. 
Exchange Controls 41 
E. 
Taxation 43 
F. 
Dividends and Paying          Agents 47 
G. 
Statement by Experts 47 
H. 
Documents on Display 47 
I. 
Subsidiary Information 48
2

      ITEM 11 
      QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK 
48      ITEM 12 
      DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES 
48      ITEM 13 
DEFAULTS, DIVIDEND      ARREARAGES AND DELINQUENCIES 
48      ITEM 14 
MATERIAL MODIFICATIONS TO      THE RIGHTS OF SECURITYHOLDERS AND USE OF PROCEEDS 
48      ITEM 15 
CONTROLS AND PROCEDURES      
48      ITEM 16 
RESERVED BY THE SEC      
49      ITEM 16A 
AUDIT COMMITTEE      FINANCIAL EXPERT 
49      ITEM 16B 
      CODE OF ETHICS 
49      ITEM 16C 
      PRINCIPAL ACCOUNTANT FEES AND SERVICES 
49      ITEM 16D 
EXEMPTIONS FROM THE      LISTING STANDARDS FOR AUDIT COMMITTEE 
50      ITEM 16E 
PURCHASES OF EQUITY      SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS 
50      ITEM 17 
FINANCIAL STATEMENTS      
50      ITEM 18 
FINANCIAL STATEMENTS      
50      ITEM 19 
EXHIBITS 
51****
3

**GLOSSARY & ABBREVIATIONS**
Certain terms and their usage used throughout this Form 20-Fare defined below.
**ABCA
The *Business Corporations Act* (Alberta).**Aggregate
A granular material composed of gravel or crushed rock    and containing less than 50% sand.**Asphalt
A mixture of crushed rock, gravel or sand and bitumen    residues from oil and gas refining that is used in paving and roofing    applications.**Assay or fire assay
A high-temperature process involving the melting of a    rock to determine its precious metal content.**AMEX
The American Stock Exchange.**Basement
The part of the Earth's crust that occurs beneath a cover    of sedimentary rocks.**Birch or Company
Birch Mountain Resources Ltd., its predecessors and    subsidiaries.**Carbonate
A sedimentary rock composed of minerals containing carbon    and oxygen in the form of carbonate (CO3); for example,    limestone.**CERI
Canadian Energy Research Institute.**Coke
A solid residue of impure carbon obtained as a residual    product of hydrocarbon upgrading or refining.**Cretaceous
The geological time period between about 135 and 65    million years ago.**Devonian
The geological time period between about 410 and 360    million years ago.**Evaporite
A sedimentary rock containing minerals formed from the    evaporation of marine and/or non-marine waters.**Exchange or TSXV
The TSX Venture Exchange Inc. and its predecessors.**Extraction
A chemical or physical process by which a metal or    mineral is separated and removed from a host rock.**Fault
A discrete surface separating two rock masses which have    moved past one another.
**Flue Gas Desulphurization or    FGD**
A process by which gaseous sulphur compounds, including    sulphur (SO2)and sulphur trioxide(SO3)    are removed from flue gases produced by burning sulphur-bearing fossil    fuels. 
**Formation or Geological    Formation**
A body of rock having easily recognizable boundaries and    properties that allows it to be identified in the field without resorting to    microscopic or chemical analyses.**Grade
The relative quantity of ore-mineral content in a    mineralized body, e.g. grams of gold per t of rock or percent of copper.**Glacial Gravels
Surface gravels deposited by glaciers.**Hammerstone Project
An expansion of the initial quarry (the MVQ) and the    start-up of a limestone processing plant.**Igneous
A rock that has cooled and solidified from a melt.**Industrial Mineral
A non-metallic mineral or rock that is used for    industrial purposes.**Kiln
A large fire-brick lined furnace for making quicklime.**Limestone
A rock predominantly composed of the mineral calcite    (calcium carbonate (CaCO3)).**Microparticulate or Microparticle
Composed of particles on the order of 0.1 to 100    micrometres in size.**Mineral
A naturally occurring homogeneous substance having fixed    physical properties and chemical composition and a defined crystal form.
4

**Mineral Property
Any form of title or right to explore and/or mine granted    by a government pursuant to one or more of: a claim, contract of work,    special exploration permit, mineral lease or mineral permit.**Mineral Reserve
That parts of a mineral deposit that could be    economically and legally extracted or produced at the time of the reserve    determination. **Mineralization
Generically refers to (i) the process of formation of    minerals in a specific area or geological formation, or (ii) an occurrence    of potentially valuable minerals. The term has no economic implications.**Mineralized Material
A mineralized body that has been delineated by    appropriately spaced drilling and/or underground sampling to support a    sufficient tonnage and average grade of materials. Such a deposit does not    qualify as a reserve until a comprehensive evaluation based upon unit cost,    grade, recoveries and other material factors concludes legal and economic    feasibility.**MVQ
The initial limestone aggregate quarry called the Muskeg    Valley Quarry.**Nanocluster, Nanoparticulate or Nanoparticle
Composed of particles on the order of 0.1 to 100    nanometres in size.**NI 43-101
National Instrument 43-101 prepared by the Canadian    Securities Regulators and which governs the public disclosure of mining information in    Canada.**NRCB
Natural Resources Conservation Board.**Oil Sands Deposit
A porous body of sand containing liquid hydrocarbons or    bitumen.**Prairie Gold Model
An exploration model postulating the origin of    microparticulate precious and non-precious metals observed in rocks from the    Athabasca region of Alberta and the Dawson Bay area of Manitoba. **Precambrian Era
The major period of geologic time before 570 million    years ago.**Precious Metals
A group of unoxidizable metals of relatively high    economic value; includes silver, gold, platinum and palladium, amongst    others.**Quicklime
Calcium oxide or CaO produced by heating limestone at    white heat in a kiln.**RWMB
Regional Municipality of Wood Buffalo.**Sedimentary Rock
A rock originating from the weathering of pre-existing    rocks that is deposited in layers on the Earth's surface by air, water or    ice.**Structure
The physical arrangement of rock related to its    deformation by, for example, faulting.**Tailings
The material removed from the milling circuit after    separation of the valuable metals, minerals or in the case of oil sands,    bitumen.**Unmetamorphosed
Refers to rocks that have not undergone metamorphism,    where metamorphism is the process by which the mineralogy and textures of a    rock changes during deep burial or by contact with igneous rocks at high    temperature and/or pressure.**US
Refers to the United States of America.**CONVERSION FACTORS:
1 tonne 
=
1 t, 1.1023 short tons, 1,000 kilograms or 2,204.6    pounds 
1 Hectare
=
2.4711 Acres 
1 Kilometre
=
0.6214 Miles 
1 Micrometre
=
0.000001 metre 
1 Nanometre
=
0.000000001 metre    **SYMBOLS:
$ or Cdn$
= 
Canadian dollar 
t
= 
Metric tonne 
Kt 
=
Kilotonnes (thousands of metric tonnes) 
Km
= 
Kilometre
5

In this Form 20-F, the Company may provide cross-referencesrelevant to the information being provided. These cross-references are providedfor ease of reference only and are not meant to be exclusionary to otherrelevant information in this Form 20-F, which may relate to the disclosure inquestion.
**SPECIAL NOTE REGARDING FORWARD LOOKING STATEMENTS**
The information presented in or incorporated by reference inthis Form 20-F includes both historical information and "forward-lookingstatements" (within the meaning of Section 27A of the Securities Act of 1933, asamended, and Section 21E of the Securities Exchange Act of 1934, as amended)relating to the future results of Birch (including projections and businesstrends), which involve risks and uncertainties. 

Numerous factors could cause actual results to differmaterially from those in the forward-looking statements, including withoutlimitation, continuing production by oil sands companies in the Company's marketarea, development of new competing or replacement technology, lack of marketacceptance or insufficient demand, declining commodity prices, specifically theprice of oil, inability of the Company to execute the business plan, failure toprotect intellectual property, unsuccessful exploration of mineral propertiesand related activities, unfavourable changes in the regulatory environmentincluding environmental, tax, land tenure or other regulatory regimes, theinability to finance future development and the dependence upon the abilitiesand continued participation of certain key employees or consultants of Birch. Asa result of the foregoing and other factors, no assurance can be given as tofuture results, levels of activity and achievements.

Investors are cautioned not to put undue reliance onforward-looking statements, and should not infer that there has been no changein the affairs of Birch since the date of this report that would warrant anymodification of any forward-looking statement made in this document or otherdocuments filed periodically with securities regulators. All subsequent writtenand oral forward-looking statements attributable to Birch or persons acting onits behalf are expressly qualified in their entirety by this notice. Except asrequired by law, Birch disclaims any intent or obligation to update publiclythese forward-looking statements, whether as a result of new information, futureevents or otherwise.
**REPORTING CURRENCY AND FINANCIAL INFORMATION**
Currency and Exchange Rates

Financial information in this Form 20-F is expressed inCanadian dollars; therefore, unless otherwise noted, references to "Cdn$" or "$"are to Canadian dollars. The following tables sets forth the period-end exchangerate, the average of the period, and the high and low exchange rates in theperiod, for the Canadian dollar in exchange for United States dollars, basedupon the inverse of exchange rates reported by the Federal Reserve Bank of NewYork at the noon buying rates in New York City for cable transfers payable inCanadian dollars as certified for customs purposes. As of December 31, 2004, thenoon rate of exchange, as reported by the Federal Reserve Bank of New York forthe conversion of United States dollars into Canadian dollars was US $0.8310 (US$1.00 = CDN $1.2034). As of June 15, 2005, the noon rate of exchange, asreported by the Federal Reserve Bank of New York for the conversion of UnitedStates dollars into Canadian dollars was US $0.8066 (US $1.00 = CDN $1.2397).
 **Three Months     Ended    March 31,
**Twelve Months Ended December 31, **2005**2004**2003**2002**2001**2000
Rate at End of Period

$0.8269

$0.8310

$0.7727

$0.6344

$0.6672

$0.6672

Average Rate During Period

0.8156
0.7696
0.7163
0.6372
0.6461
0.6733
High Rate During Period

0.8346
0.8493
0.7747
0.6656
0.6714
0.6988
Low Rate During Period

0.7961
0.7158
0.6327
0.6175
0.6227
0.6400
6

The following table sets forth the period-end exchange rate,the average of the period, and the high and low exchange rates in the period forthe Canadian dollar in exchange for United States dollars, for each month duringthe previous six months, based upon the inverse of exchange rates reported bythe Federal Reserve Bank of New York at the noon buying rates in New York cityfor cable transfers payable in Canadian dollars as certified for customspurposes.
**2005**May**April**March**February**January**December
Rate at End of Period
$0.7992
$0.7957
$0.8269
$0.8133
$0.8067
$0.8310
Average Rate During Period
0.7965
0.8092
0.8224
0.8064
0.8165
0.8205
High Rate During Period
0.8082
0.8233
0.8322
0.8134
0.8346
0.8435
Low Rate During Period
0.7872
0.7957
0.8024
0.7961
0.8050
0.8064**ITEM 1         IDENTITY OF DIRECTORS, SENIOR MANAGEMENT ANDADVISORS**
This item is not applicable.
**ITEM 2         OFFER STATISTICS AND EXPECTED TIMETABLE**
This item is not applicable.
**ITEM 3         KEY INFORMATION**
A. **    Selected Financial    Information**
The following selected consolidated financial data for theyears ended December 31, 2004, 2003, 2002, 2001 and 2000 are derived from theaudited consolidated financial statements for the periods indicated and shouldbe read in conjunction therewith. References to the three-month periods endedMarch 31, 2005 and 2004 are derived from Birch unaudited quarterly reports toshareholders and should be read in conjunction therewith. 

**Three    Months Ended March 31 (unaudited)**     
**Twelve Months Ended     December 31 (audited)**  **2005**2004 **2004**2003**2002**2001**2000  
(in thousands of Canadian dollars, except loss per share    in dollars and shares outstanding in thousands)**Canadian GAAP (1)**         Revenues
268 4831225188195Expenses
1,442537 2,6351,8802,1472,6273,964Loss before income taxes
(1,416)(530) 
(2,587)(1,568)(1,896)(2,539)(3,769)Net loss for the year
(1,416)(530) (1,224)(557)(1,810)(2,179)(3,531)Loss per share(2)
(0.02)(0.01) 
(0.02)(0.01)(0.05)(0.06)(0.11)Total Assets
9,4362,636 9,5322,42426561011,491Liabilities
578593 581149934309385Shareholders' Equity
8,8582,043 8,9512,275(669)30111,106Total Common Shares outstanding(3)
67,29751,342 66,30750,44936,88633,64733,553**US GAAP     (4)**Revenues
268 4831225188195Expenses
1,7251,482 3,8241,8802,1472,6274,474Loss before income taxes
(1,699)(1,475) 
(3,776)(893)(1,810)(2,179)(4,041)Net loss for the year
(1,699)(1,475) (3,776)(1,905)(1,896)(2,539)(4,279)Loss per share(2)
(0.03)(0.03) 
(0.07)(0.05)(0.05)(0.08)(0.13)Total Assets
7,6281,485 8,0072,0882656103,153Liabilities
578593 581149934309385Shareholders' Equity
7,050892 7,4261,939(669)3012,768Total Common    Shares outstanding(3)
67,29751,342 66,30750,44936,88633,64733,553
7

**Notes:**

(1)  
Refers to Canadian Generally Accepted Accounting  Principles.

    (2)  
The net loss per common share was calculated  using the weighted average number of common shares outstanding during the  period indicated.

    (3)  
Based on the number of common shares outstanding  at the end of the period indicated. Excludes common shares issuable upon  exercise of stock options and any other outstanding convertible securities.

    (4)  
Refers to US Generally Accepted Accounting  Principles.

Neither Birch nor its predecessors have declared or paiddividends on its common shares during the last five fiscal years. Any futuredecision to declare dividends on Birch common shares will be made by the Boardof Directors depending upon the financial requirements of Birch to financegrowth, the financial condition of Birch and other factors that the Board ofDirectors of Birch may consider appropriate in the circumstances. Birchanticipates that future earnings will be retained for the development of itsbusiness and does not anticipate the payment of dividends to shareholders forthe foreseeable future.

B. **    Capitalization and    Indebtedness**
This item is not applicable.

C.     **Reasons for the Offer and    Use of Proceeds**
This item is not applicable.

D.     **Risk Factors*Birch is Currently in the Development Stage***
Birch is currently in the development stage. There is a riskthat operations may have delays, interruptions or increased costs or thatoperations may not commence at all, due to many factors, including, withoutlimitation:
 •
    breakdown or failure of equipment or processes;
 •
production performance falling below    expected levels of output or efficiency;
 •
    design errors;
 •
    contractor or operator errors;
 •
    non-performance by third-party contractors;
 •
    labour disputes, disruptions or declines in productivity;
 •
    increases in materials or labour costs;
 •
    inability to attract sufficient numbers of qualified    workers;
 •
    delays in obtaining, or conditions imposed by, regulatory    approvals;
 •
    changes in the scope of the development or operations;
 •
    violation of permit requirements;
 •
    disruption of energy supply; and
 •
    catastrophic events such as fires, earthquakes, storms or    explosions.

The current construction and operations schedules may notproceed as planned, there may be delays and the development of the MVQ and theHammerstone Project may not be completed on budget. Any such delays will likelyincrease the costs and may require additional financing, which financing may notbe available. Actual costs to construct and develop the MVQ and the HammerstoneProject will vary from the estimates set forth in this Form 20-F and suchvariances may be significant.

Given the stage of development Birch's initial limestonequarry, called the Muskeg Valley quarry ("MVQ") and the expansion of the quarryand start-up of limestone plant operations, called the Hammerstone Project,various changes may be made prior to completing construction. Based upon currentscheduling, the MVQ is not expected to commence operations until mid 2005 andthe Hammerstone Project is not expected to start commercial quicklime operationsuntil 2008. The information contained herein, including, without limitation,

8

reserve and economic evaluations, is conditional upon receipt of all regulatoryapprovals and no material changes being made to the MVQ and the HammerstoneProject.
***Reserves and Resource Quantities and Quality are Based onEstimates***
There are numerous uncertainties inherent in estimatingquantities of reserves and resources, including many factors beyond Birch'scontrol, and no assurance can be given the indicated level of reserves orrecovery thereof will be realized. In general, estimates of economicallyrecoverable limestone reserves and the future net cash flow there from are basedupon a number of factors and assumptions made as of the date on which thereserve and resource estimates were determined, such as geological andengineering estimates which have inherent uncertainties, the assumed effects ofregulation by governmental agencies and estimates of future commodity prices andoperating costs, all of which may vary considerably from actual results. Allsuch estimates are, to some degree, uncertain and classifications of reservesare only attempts to define the degree of uncertainty involved. For thesereasons, estimates of the economically recoverable limestone, the classificationof such reserves based on risk of recovery and estimates of future net revenueexpected there from, prepared by different engineers or by the same engineers atdifferent times, may vary substantially.

Estimates with respect to reserves and resources that may bedeveloped and produced in the future are often based upon volumetriccalculations and upon analogy to similar types of reserves and/or estimates offuture sales, rather than upon actual production history. Estimates based onthese methods generally are less reliable than those based on actual productionhistory. Subsequent evaluation of the same reserves based upon productionhistory will result in variations, which may be material, in the estimatedreserves.

Reserve and resource estimates may require revision based onactual production experience. Reserve and resource have been determined basedupon assumed aggregate and quicklime prices and operating costs. Market pricefluctuations of aggregate and quicklime prices may render uneconomic therecovery of certain grades of limestone. Moreover, short-term factors relatingto oil sands resources and world oil prices may impair profitability in anyparticular period.

No assurance can be provided as to the quantity or quality ofthe limestone to be produced from the quarry. 
***Birch Has a Lack of Cash Flows and Financing May Not beAvailable to the Company***
Birch is a developing company with insufficient revenue tomeet its yearly operating and capital requirements. The Company has historicallyraised funds necessary to conduct its business primarily through issuance ofequity. There is no guarantee the Company will be able to continue to raisefunds through additional equity issuances, project debt financing, jointventures and/or partnering arrangements. Although these are alternatives theCompany will investigate, there is no assurance that the Company will receivesignificant revenues from operations at any time in the near future or that itwill have the cash required to become successful or economically viable. 

The Company holds large land blocks under metallic andindustrial mineral permits, permits in the process of conversion to leases andmineral leases issued by the Government of Alberta. The terms and conditions ofmineral permits require a mandated level of exploration expenditures for eachtwo-year period in order to continue to hold the rights to explore the land overthe ten-year term of a mineral permit. Mineral leases require an annual rentalpayment in order to hold the leases in good standing. There is no assurance thatthe Company will be able to raise additional funds or have sufficientexploration expenditures to be able to hold all the land in good standing beyondthe current term. There is no assurance that the Government of Alberta willapprove the conversion of permits to leases. The Government of Alberta hasrecently indicated it may extend the term of permits beyond the current ten-yearterm; it is unknown whether or not the term extension will apply retroactivelyto current permit-to-lease conversions.

9

***Competitive Risk May Reduce the Company's Ability to Operate***
Birch must develop the mineral deposits and there is noassurance the type or amount of the deposit will produce the economic resultsexpected. Additionally, Birch must negotiate sales arrangements with itscustomers and prove its products are reliable and suitable for use in the oilsands industry. Although Birch believes that competing aggregates in the FortMcMurray region are limited in both size and quality and, as a result, highmarket share assumptions have been made, Birch may have to compete with largercompanies that have greater assets and financial and human resources than Birch,and which may be able to sustain larger losses than Birch to develop business.Birch and the economic viability of the MVQ and the Hammerstone Project may benegatively impacted if a new source of aggregates is located and developed.

Graymont Western Canada Inc. ("Graymont"), a privatequicklime and limestone producing company and competitor to Birch, owns a smallnumber of mineral permits and leases in the vicinity of Birch's Athabascamineral property. Birch believes these permits and leases are either in an areathat is not surface accessible or are in an area that is designated asa recreational and environmental preserve. To Birch's knowledge Graymont has notfiled a public disclosure document with Alberta Environment.
***Alternate Technologies May Reduce the Demand for theCompany's Products***
The use of limestone for aggregates and the use of quicklimeand limestone as products for the treatment of air emissions and water treatmentcould be replaced by alternate technologies if the oil sands industry developsor locates more cost effective and efficient methods. The rate of development ofnew technologies or the impact on the Company's business cannot be determined.
***Price Risks May Effect the Marketability of Products Producedand the Company's Financial Results***
The mining industry in general is intensely competitive andeven if commercial quantities of mineral resources are developed, a profitablemarket may not exist for the sale of such reserves. Factors beyond the controlof the Company may affect the marketability of any product produced. Significantprice movements over short periods of time may be affected by numerous factors,including international economic and political trends, expectations ofinflation, currency exchange fluctuations (specifically, the Canadian dollarrelative to other currencies), interest rates and global or regional consumptionpatterns, speculative activities and increased production due to improved miningand production methods. The price of industrial minerals and precious metals (ifthe Company were able to identify an economic precious mineral deposit on itsmineral permits or leases) have a significant influence on the market price ofthe Company's shares and the Company's business activities. The effect of thesefactors on the price of the Company's products cannot accurately be predicted. 

Aggregate pricing in the Fort McMurray region is typicallydone on a spot or job basis and long-term contracts are uncommon. Future pricesand forecasting of revenues is difficult and unknown and future prices areoutside the control of the Company. If prices decline the financial results ofthe Company will be adversely affected.
***Customer Dependency May Reduce the Flexibility of the Companyto Operate***
Birch's Industrial Minerals Division will be reliant on theoil sands industry in the Fort McMurray area for the majority of its revenue.Costs of transportation of aggregate are high relative to its cost of productionand will limit the Company's ability to ship the product over longer distances.Risks affecting oil sands companies, including fluctuating oil prices,fluctuations between the US and Canadian dollar, energy costs, labour shortagesand capital cost overruns, could have a negative impact on Birch. Should theprice of oil decline, there is no guarantee oil sands companies will require thepredicted volume of the Company's products.

10

***Personnel Risks May Impact the Company's Ability to Carry Outits Operational Plans***
At March 31, 2005, Birch had eleven full time employees andone part time employee working for the Company. The Company relies on variousother part time workers, contractors and consultants to assist in executingoperations and providing technical guidance. From time to time, Birch alsoutilizes the services of independent consultants and contractors to performvarious specific professional services, particularly in theareas of engineering, environmental assessment, drilling,blasting, crushing, processing, analysis and research. Although Birch believesthat its relations with its employees, management, directors, consultants andcontractors are satisfactory, there can be no assurance that they will remainwith Birch for the immediate or foreseeable future.
Birch may also rely on joint ventures or other businessrelations with companies its operations and business strategy. The MVQ willinitially require an experienced contract operator. There can be no assurancethat a contract operator with the required expertise will be available or willbe engaged on terms acceptable to Birch. 

Birch will be dependent on maintaining its key staff toexplore and develop the mineral deposits on the Company's mineral properties. Asthe Company moves into operations it will be necessary to rely on workers,contractors and consultants in the local area. In northern Alberta, skilledlabour shortages are common. There is uncertainty regarding the ability toretain and attract personnel to the project and should the Company not haveadequate personnel, the project may not become operational or may not beeconomically viable.

Finally, Birch is relying upon the good faith, expertise andjudgment of the officers and directors of the Company to make appropriatedecisions with respect to investments and operations. 
***Birch May Require Additional Government Operating Permits***
In the ordinary course of business, mining companies arerequired to seek governmental operating permits for expansion of existingoperations or for the commencement of new operations.  Obtaining thenecessary governmental permits is a complex and time-consuming process involvingnumerous agencies and often involving public hearings and costly undertakings onthe part of the Company.  The duration and success of permitting effortsare contingent upon many variables outside the Company's control. Environmental protection permitting, including the approval of reclamationplans, may increase costs and cause delays depending on the nature of theactivity to be permitted and the interpretation of applicable requirementsimplemented by the permitting authority.  There can be no assurance thatall necessary permits will be obtained and, if obtained, that the costs involvedwill not exceed those previously estimated by the Company.  It is possiblethat the costs and delays associated with the compliance with such standards andregulations could become such that the Company could not proceed with thedevelopment or operation of the MVQ and the Hammerstone Project.
***Title Risks May Result in Title Claims or Disputes***
Birch is satisfied that it has good and proper right, titleand interest in and to the mineral properties that it intends to develop.However, Birch has not obtained title opinions in respect of the permits,permits in the process of conversion to lease and leases on these mineralproperties.

Aboriginal peoples have claimed aboriginal title and rightsto a substantial portion of western Canada. Certain aboriginal peoples havefiled a claim against the Government of Canada, the Province of Alberta, certaingovernmental entities and the Regional Municipality of Wood Buffalo ("RMWB")(which includes the City of Fort McMurray, Alberta) claiming, among otherthings, aboriginal title to large areas of lands surrounding Fort McMurray,including the lands on which the MVQ and the Hammerstone Project and most of theoil sands operations in Alberta are located. Such claims, if successful, couldhave a significant adverse effect on the oil sands bitumen producers and onBirch, the MVQ and/or the Hammerstone Project. 

11

***Regulatory and Environmental Requirements May Impact theCompany's Ability to Operate***
The Company operates in areas that are subject togovernmental provisions regulating exploration and development of mineralresources. Birch may be constrained or forbidden to develop a project in areasof economic mineral deposits or mandated operating guidelines may adverselyimpact theeconomic viability of Birch. Additionally, the Company holds metallic andindustrial mineral permits, permit-to-lease conversions and leases issued bythe Government of Alberta and there are no guarantees the Government willcontinue to extendland rights under its current practices. Regulatory agenciesmay impose operating limitations that may adversely affect Birch's revenuesand/or the economic viability of a project. 
Birch is required by regulation to operate under certainenvironmental guidelines that are mandated by federal and provincial governmentsin Canada. Additionally, public expectation of the industry's environmentalperformance remains high and this continues to translate into new and generallymore rigorous environmental policies, legislation and regulations. Theinterventions of environmental groups or local persons in the area of the MVQand the Hammerstone Project could impact the Company's ability to operate. Theapproval of new development in Canada has, for the past two decades, been thesubject of detailed review through a clearly established public hearing process.
***Abandonment and Reclamation Costs and Regulations May Change***
Birch will be responsible for compliance with terms andconditions of environmental and regulatory approvals and all laws andregulations regarding the abandonment of the site and reclamation of its landsat the end of its economic life, which abandonment and reclamation costs may besubstantial. A breach of such legislation and/or regulations may result in theimposition of fines and penalties, including an order for cessation ofoperations at the site until satisfactory remedies are made. Abandonment andreclamation costs are estimates and since they will be a function of regulatoryrequirements at the time, costs of goods and services at the time and the valueof the salvaged equipment may be more or less than the abandonment andreclamation costs. In addition, in the future Birch may determine it prudent orbe required by applicable laws or regulations to establish and fund one or morereclamation funds to provide for payment of future abandonment and reclamationscosts.
***Birch is Subject to Certain Mining Hazards***
The business of mining is subject to certain types of risksand hazards, including environmental hazards, and industrial accidents. Such occurrences could result in damage to, or destruction of, mineralproperties or production facilities, personal injury or death, environmentaldamages, delays in mining, monetary losses and possible legal liability. Any payments made with regards to such liabilities may have a material adverseeffect on Birch's financial position.  The Company carries insurance toprotect itself against certain risks of mining and processing to the extent thatit is economically feasible but which may not provide adequate.
***Independent Reviews Provide No Assurance of Future Results***
Although third parties have prepared reviews, reports andprojections relating to the viability and expected performance of the MVQ andthe Hammerstone Project, it cannot be assured that these reports, reviews andprojections and the assumptions on which they are based will, over time, provideto be accurate.
***There is a Possibility of Dilution to Present and ProspectiveShareholders***
Any transaction involving the issuance of additional sharesof securities may result in dilution, possibly substantial, to present andprospective holders of common shares.  

12

***Stock Exchange Rules May Reduce the Liquidity of theCompany's Shares***
Based on the past experience of the Company with respect tothe TSXV, there is a risk that the Company's common shares may be halted orsuspended from trading on the TSXV. On the basis of statements made by theCompany, trading of the Company's common shares was halted by the TSXV onJune 16, 2000. In January 2002, Birch accepted a proposal from the TSXV for anegotiated settlement and the matter was resolved in the Company's favour.Trading in Birch's common shares resumed on March 11, 2002. The TSXV advisedthat, "no adverse inference should be drawn from the suspension."  
***Shareholders Rights Plan May Discourage Change in ControlTransactions***
Although the Company's shareholders rights plan ("RightsPlan") is not intended to prevent a take over of the Company, to securecontinuance of current management or the directors in office or to deter fairoffers for the common shares of the Company, it may have the result ofdiscouraging certain transactions by making such transactions impractical. See"Item 10 - Additional Information - Memorandum and Articles of Association".
***Enforcement of Civil Liabilities by Present and ProspectiveShareholders May be Adversely Affected***
The enforcement by investors of civil liabilities under thefederal securities laws of the United States may be affected adversely by thefact that the Company is incorporated under the laws of Alberta, Canada, thatthe independent auditors who have audited the Company's financial statements andsome or all of its directors and officers may be residents of Canada orelsewhere, and that all or a substantial portion of the Company's assets andsaid persons are located outside the United States. As a result, it may bedifficult for holders of the common shares to effect service of process withinthe United States upon people who are not residents of the United States or torealize in the United States upon judgments of courts of the United Statespredicated upon civil liabilities under the federal securities laws of theUnited States.
***Exploration Risk May Impact the Financial and OperationalResults of the Company***
The Company will continue to explore for mineralopportunities on its mineral properties. Mineral exploration activities aresubject to numerous risks, many of which are beyond Birch's control. Factorssuch as the cost of labour, materials and services, cost of financing,technological change, demand for and price of commodities, and governmentregulation, including regulations related to taxes, royalties and environmentalprotection cannot be accurately predicted. 

As it relates to precious metals, there is no conclusiveevidence supportive of the occurrence of precious metals in economicconcentrations or quantities on Birch's mineral properties or that Birch hasdeveloped or has access to the technology and methods to extract preciousmetals. The Company faces certain risks over and above those of conventionalmineral exploration companies. Conventional fire assay has not, in general,produced repeatable precious metals concentrations above trace levels for rocksfrom the Company's mineral properties. There is a risk that an effective fireassay method may not be developed. The failure to obtain repeatable preciousmetal concentrations by standard methods may mean that there are no significantconcentrations of precious metals. If Birch is not successful in identifying amethod to quantitatively determine precious metals concentrations, it may or maynot be possible to define a precious metal deposit, if such a deposit exists. Ifa precious metal deposit can be defined, a method for commercial production ofprecious metals may or may not be available.
***Intellectual Property May Become Unprotected or Outdated***
The Company developed new mineral technology for which itreceived a US patent number 6,494,392 entitled, "Recovery of NaturalNanoclusters and the Nanoclusters Isolated Thereby". The Company may continue to

  13
develop new mineral technology, but there is no assurance that it will beeconomically viable, that patent protection will be available or that there willbe a market for the new technology.     There can be no assurance that the Company will successfullydeter and prevent misappropriation, development of, copying by or unauthorizeduse of the Company's technology. In addition, policing is difficult andexpensive.

There can be no assurance that third parties will not assertinfringement or misappropriation claims against the Company in the future withrespect to current or future products or intellectual property. Litigation todefend and enforce the Company's intellectual property rights could result insubstantial costs and diversion of resources and could have a material adverseeffect on the Company's business, operating results and financial condition,regardless of the final outcome of such litigation.

**ITEM 4         INFORMATION ON BIRCH**
A.     **History and    Development of Birch**
Birch was formed under the provisions of the ABCA, byamalgamation of one of Birch's predecessors, also named Birch Mountain ResourcesLtd., and its wholly owned subsidiary, Birch Mountain Minerals Ltd on December31, 1995.

Birch's head office and registered office are located atSuite 300, 250 - Sixth Avenue S.W., Bow Valley Square 4, Calgary, Alberta T2P3H7, phone: (403) 262-1838, and Suite 1000, 400 Third Avenue S.W., Calgary,Alberta T2P 4H2, phone: (403) 232-9500, respectively.

The Company is currently focused on industrial minerals andthe development of a limestone quarry and quicklime plant on its land leases innorthern Alberta, near the City of Fort McMurray and in the center of theCanadian oil sands industry.

Birch was founded in 1995 as a junior mineral explorationcompany. Prior to 2000 it explored for precious metals, base metals and diamondson properties in western Canada, the Yukon and Kalimantan, Indonesia. Since2000, the Company has expanded beyond conventional mineral exploration toinclude industrial minerals as well as research and development on naturallyoccurring precious and non-precious metal microparticles and nanoparticles.Currently, Birch is only active in Alberta, Canada. 

From early 2000 into 2002, the Company's work has lead to thedevelopment of methods to isolate and image, using high-resolution transmissionelectron microscopes, naturally occurring nanoparticulate base and preciousmetals in rocks and oil sands tailings from the Athabasca region of northeasternAlberta. The commercial significance of these findings has not been determined.A reliable method for measuring precious metal concentration has not yet beenindependently verified and methods of extraction have not been developed. InDecember 2002, Birch was awarded US patent 6,494,932 entitled, "Recovery ofNatural Nanoclusters and the Nanoclusters Isolated Thereby", which coversprocesses for the recovery of natural nanoparticles from geological materialsand their processed counterparts.

In June 2002, the Industrial Minerals Division wasestablished to pursue opportunities arising from growing demand for industrialminerals in the Athabasca region of northeastern Alberta. The mineral rightsheld by the Company offer an immediate business opportunity due to theirlocation close to current and planned oil sands facilities and the forecastincrease in demand for aggregate and quicklime products from the oil sandsindustry and local infrastructure requirements. Consequently, management hasfocused on this business opportunity over the past two and a half years and hasused only limited resources in exploration or development of precious metals.

14

B.     **Business Overview**
The Company is working to open a limestone quarry andaggregate plant, as well as a plant for manufacturing quicklime, to supplyvarious products required for use by the growing oil sands industry. The MVQ andthe Hammerstone Project will be located on mineral leases where the limestone isaccessible at surface, allowing for open pit extraction. As a result of thislarge opportunity, significant investment in precious metal exploration andtechnology development has been deferred. 

    Birch holds metallic and industrial mineral rights over anextensive portion of the Athabasca region north of Fort McMurray, Alberta, inthe heart of the Canadian oil sands. These mineral rights include bothindustrial and metallic minerals. In most areas, these mineral rights liegeologically beneath the oil sands that currently are being produced or areunder development by oil sands companies. The Company operates separatedivisions for industrial minerals, mineral exploration and mineral technologyand the consolidated financial statements provide segmented information toidentify expenditures in each. See "Item 17 - Financial Statements."***Industrial Minerals***
Birch formed its Industrial Minerals Division in June 2002,to pursue market opportunities for the development of limestone on its Athabascamineral properties and for the sale of limestone products to the oil sandsindustry. 

In 2003 and 2002, Birch entered into sale agreements to selllimestone and/or the rights thereto to oil sands producers for their own use, inthe amount of $100,000 and $250,000 respectively. These agreements allowed oilsands producers to extract limestone exposed at the bottom of their oil sandsmines for their own use. Table 4-1 lists annual limestone production from theseagreements, as reported in royalty reports to the Government of Alberta.

Table 4-1. Annual limestone production by oil sands companiesfrom mineral leases owned by Birch.
**Year Ended December 31 **5 Yr. Average**2004**2003**2002**2001**2000**Limestone (t)
1,672,564
2,344,476
2,324,976
2,356,736
1,226,736
109,898
One oil sands company also makes lease rental paymentsdirectly to the Government of Alberta, on behalf of Birch, to cover rent foreight mineral leases owned by Birch and to which, by agreement, the oil sandscompany was granted access to quarryable materials, including limestone for itsown use. The payments amounted to approximately $39,000 in each of 2002 and 2003and increased to $53,185 in 2004 due to the addition of new leases in the areacovered by this agreement.
*Muskeg Valley Quarry ProjectIn 2004, Birch formally applied to license a limestone quarry called the MVQ. This original application was todevelop a quarry to supply crushed limestone aggregate to the local market. 

In February 2004, Birch released an independent technicalreport on the MVQ project entitled, *Muskeg Valley Project, Alberta -Independent Qualified Person's Review and Technical Report*(the "2004Technical Report"). Digital copies of the 2004 Technical Report may be obtainedthrough the Company's filings at www.sec.gov and www.sedar.com.The 2004 Technical Report was authored by AMEC Americas Limited****("AMEC")with a contribution on limestone aggregates by Russ Gerrish Consulting. RussGerrish Consulting was hired to provide subject matter expertise on theaggregate business and its principal, Russ Gerrish, subsequently joined theCompany as the Vice President, Engineering and Operations in January of 2005.The 2004 Technical Report is a preliminary assessment of the aggregate andcalcinable limestone potential of the proposed MVQ. It includes a mineralresource estimate for calcinable and aggregate grade limestone, and apreliminary financial model, as 

15

permitted under Canadian Securities Administrators National Instrument 43-101("NI 43-101").  The 2004 Technical Report concluded that additional studiesdirected towards the construction and operation of a combined aggregate andquicklime facility were justified.
In March 2004, Birch filed an Environmental Impact Assessment("EIA") and application ("MVQ Application") to the NRCB to develop, operate and reclaim a quarry andaggregate plant on its mineral leases in the Muskeg Valley. This proposed quarryand aggregate plant cover approximately 255 hectares and is situated wherelimestone is close to the surface and the overlying oil sands are mostly absent,having been removed by erosion. The MVQ Application was declared complete inDecember 2004 and the NRCB issued a second public notice inviting comments to besubmitted by January 17, 2005. With no interventions received opposing the MVQApplication, the NRCB advised the Company that a public hearing was notrequired. The NRCB issued a positive decision report on June 14, 2005. Withregulatory approval in hand, Birch anticipates receiving all necessary permitsto open a contractor-operated aggregate quarry and aggregate plant in the thirdquarter of 2005.
*Hammerstone Project*
As geological evaluation of the proposed MVQ progressed,testing of core samples from a 1996 drill hole and from new holes drilled inlate 2002 and early 2003 confirmed the presence of high-calcium limestonesuitable for producing quicklime. Quicklime is used in a range of industrial andenvironmental applications including flue gas desulphurization, which removessulphur, mercury and other contaminants from atmospheric emissions from bitumenupgrading, and treating water used in processing bitumen and in-situ projects.Birch has determined that a number of oil sands operators are interested in alocal source of quicklime and intends to pursue the business opportunity toestablish a quicklime plant on its proposed quarry site. 

The catalyst for developing the larger Hammerstone Projectwas the recognition of the potential for  increases in future demandfor aggregate and quicklime from the  growing oil sands industry innortheastern Alberta. Surveys conducted in 2003 and 2004 by the AthabascaRegional Issues Working Group ("RIWG") showed that aggregate supplies in theregion were in short supply, particularly high quality aggregates used formaking concrete. Because quicklime is an important chemical reagent used in theoil sands industry and is not produced locally, developing a local supply ofquicklime is another potential opportunity for Birch.

In December 2004, the Company filed a Public DisclosureDocument for the Hammerstone Project, a new project that includes a southwardexpansion of the MVQ and construction and operation of a quicklime plant. AMECwas retained to prepare a prefeasibility report that was completed in January2005, with market information provided by CERI, Russ Gerrish Consulting andBirch. Subsequently in March 2005, Birch released a report conforming to NI43-101 prepared by AMEC entitled *Hammerstone Project Alberta: IndependentQualified Person's Review and Technical Report*(the "2005 TechnicalReport"). Digital copies of the 2005 Technical Report may be obtained throughthe Company's filings at www.sec.gov and www.sedar.com. The 2005 TechnicalReport is based on AMEC's prefeasibility study of the Hammerstone Project. 
*Location and Mineral InterestsThe MVQ and the Hammerstone Project is located within Birch'sAthabasca mineral property, approximately 60 km north of the City of FortMcMurray near the hamlet of Fort McKay, Alberta. Birch has assembled a strategicland position centered on the area of surface mineable oil sands in theAthabasca region of northeast Alberta. The Athabasca mineral property isdescribed in greater detail in Section 4(D). As of March 31, 2005, the Company'smineral interests covered 402,965 hectares (995,744 acres). The Company'smineral leases convey the rights to develop and produce metallic and industrialminerals, including limestone, while the permits allow the Company to explorefor these same minerals. The locations of Birch's mineral holdings in theAthabasca region are illustrated in Figure 4-1.

16

    Figure 4-1.
          Location of the Hammerstone Project and          the Company's Athabasca mineral property relative to oil sands leases          in the Fort McMurray region, northeast Alberta.

The MVQ and the Hammerstone Project are located at afavourable site for development, where limestone occurs at surface or isoverlain by only thin occurrences of overburden. The development boundaries havebeen determined from geological, environmental, and economic considerations(Figure 4-2). The western boundary is set back 200 metres from the Muskeg River,consistent with setbacks for wildlife habitat in adjacent oil sands leases. Thesouthern boundary is an area where limestone is known from the Company'sgeological mapping to be at or near surface. The eastern boundary has beenplaced where the overlying Cretaceous and Quaternary sediments are more than 20metres thick, making commercial development less attractive due to therequirement to remove increasing amounts of materials overlying the limestone.Currently, the northern boundary is the south end of the MVQ, however theHammerstone Project development application expected to be filed later in 2005will extend the MVQ. Future expansion of the Hammerstone Project is onlypossible to the south because in this area limestone lies at or near surface.The Quarry of the Ancestors, the site of an ancient stone quarry, was uncoveredby Birch during its fieldwork. This northeast corner of the project area hasbeen set aside as an archaeological exclusion zone and due to it historicalsignificance is under protective notation by the Government of Alberta. 
                Figure 4-2.
          Location of the Hammerstone Project          relative to the MVQ and the Quarry of the Ancestors archaeological          exclusion area.

In some areas, Birch's mineral leases overlap with oil sandsleases of Shell Canada Ltd. (leases 90 and 13) and Syncrude Canada Ltd. (leases22 and 30). These companies own the mineral rights to the oil sands but not theunderlying Devonian limestone. Birch has co-development agreements with SyncrudeCanada Ltd. and a cooperation and information sharing agreement with AlbianSands Energy Inc. (a joint venture between Shell Canada Ltd., Chevron Canada,and Western Oil Sands Inc.) that provide for cooperative exploration,environmental planning, development, extraction, and production activities inareas of the overlapping leases.
*Industry OverviewBirch's Hammerstone Project is centrally located amongnumerous existing and planned oil sands mining and in-situ projects. Crudebitumen production from Alberta's oil sands reached one million barrels per dayin 2004 and is anticipated to increase five-fold to five million barrels per dayby 2030 (Alberta Chamber of Resources, Oil Sands Technology Roadmap, 2004). Twoprincipal methods are used to extract bitumen from the host sands: open pitmining for near-surface deposits, and in-situ projects from more deeply burieddeposits. Where the oil sands are mined, the overburden is stripped and oilsands are excavated by truck and shovel. The oil sands is mixed with water andtransported in a slurry pipeline to the extraction plant where froth floatationis the primary method for separating the bitumen from the sand. Under in-situextraction, steam is pumped into the formation to heat the bitumen, causing itto flow and enabling it to be pumped to surface. The preferred in-situextraction method is steam-assisted gravity drainage ("SAGD"), which has largelydisplaced older cyclic steam stimulation technology.

17

Both mining and in-situ recovery of crude bitumen requirelarge inputs of energy and materials. Limestone aggregates from the MVQ and theHammerstone Project will initially be used for both the construction andoperating phases of current and planned oil sands projects while concrete rockwill be used predominantly in the construction phase. Quicklime is primarilyused in the operating phase for water treatment and removal of sulphur from airemissions - so called flue gas desulphurization, or "FGD". Quicklime may also berequired in the construction phase for soil stabilization. Through time, as thenumber and scale of projects increases, the use of limestone products will beproportionally greater for ongoing operations rather than construction.
*Uses for AggregateIn the Fort McMurray region, aggregates are used to constructoil sands mines and plants, but are also utilized in operations for in-pit haulroad construction. Lower grade aggregates, such as Birch's B-grade aggregate, is typicallyused in non-critical applications such as road base construction, while higherquality aggregates, such as Birch's A-grade aggregate, may be used to surfacegravel roads. The highest quality aggregates such as Birch's concrete rock, isused for concrete and asphalt production. High-calcium limestone can be used as areagent for wet FGD limestone.
*Uses for QuicklimeQuicklime has two principal uses in the production of bitumenfrom oil sands: scrubbing sulphur dioxide, sulphur trioxide, and mercury fromoff-gases in FGD, and treatment of recycled process waters in bitumen processingand SAGD plants. Quicklime is the main reagent for warm and hot lime softeningsystems used to treat process-affected waters in the in-situ extraction processand bitumen upgrading. In SAGD, where a large proportion of the recovered wateroriginates as high-temperature steam injected into the formation, lime andmagnesium oxide are used together in warm and hot lime softening systems, withthe principal goal of removing silica to prevent scaling in steam generationboilers.
*Supply and Demand - AggregateDemand for aggregate in the Fort McMurray region is driven primarily byconstruction and operating requirements of the oil sands industry. Currentsupplies of gravel in the Fort McMurray region are limited in both size andquality. One of the two main gravel pits, Poplar Creek, is rapidly nearing totaldepletion. The other, Susan Lake, is believed to have less than a ten-yearsupply at current consumption rates.

Based on information reported in the 2003 and 2004 RIWGaggregate surveys, the average demand for road quality aggregate over the period2003 to 2008 is estimated to be 7.7 million t and for concrete aggregate, 1.5million t. However, concrete aggregate comprises both rock and sand, of whichBirch currently plans to produce only concrete rock. Typically, concrete rockmakes up about 55% of a concrete aggregate; therefore, the average demand forconcrete rock is estimated from the survey to be 0.8 million t per year

The RIWG aggregate surveys deal only with glacial gravels,specifically excluding Birch's limestone currently being used for aggregatepurposes by two current oil sands producers. Average annual limestone use foraggregate by oil sands companies for 2000 to 2004 is 1.6 million t. Therefore,based on historical limestone aggregate use and RIWG reported data, the currentaverage road quality aggregate demand is estimated to be 9.3 million tannually, of which 7.7 million t per year currently comes from of glacialgravel deposits.
*Supply and Demand - QuicklimeQuicklime is not produced in the region and must be truckedin from plants located elsewhere. Graymont Western Canada Inc. and GraymontWestern US Inc. own the four quicklime plants closest to Fort McMurray; theSummit plant at Coleman, Alberta, is not currently in operation. Competingsources of quicklime, their respective capacities, and approximate roaddistances from the location of the proposed quicklime plant are listed in Table4-2.

18

Table 4-2. Competing Quicklime Plants, Canadian Prairies and Northern USPlains.1
**Plant****Location 
**Province     or    State****Production Capacity (1)**Units****Distance        (km)**Exshaw 
Exshaw 
Alberta 
197,000
t/year
900 Summit 
Coleman 
Alberta 
82,000
t/year
1,050 Faulkner 
Faulkner 
Manitoba 
115,000
t/year
1,500 Indian Creek 
Townsend 
Montana 
329,000
ton/year
2,000 (1)Graymont Western US Inc. website - Capacities and    Products, Jan 24, 2005, plus an assumed 10% downtime for scheduled    maintenance.*Long-Term Demand and Sales ForecastThe long-term demand for limestone products in the FortMcMurray region is dominated by the requirements of the oil sands industry.Therefore, to best gauge the future market for limestone products, a forecast offuture production of crude bitumen from the oil sands industry is needed. Inmid-2004, Birch commissioned the Canadian Energy Research Institute ("CERI"), ofCalgary, Alberta, to undertake an independent study on long-term oil sandsbitumen supply and, consequently, the demand for limestone products in northeastAlberta. The basis for the study was the 2004 CERI Study No. 108, *Oil SandsSupply Outlook, Potential Supply and Costs of Crude Bitumen and Synthetic CrudeOil in Canada, 2003 -2017*. 

CERI examined bitumen supply from 2005 to 2070 using fourscenarios to address the primary constraints on long-term growth - oil price andsurface mineable reserves. Oil prices used were US$25.00 and US$32.00 per barrelfor WTI at Cushing, OK. CERI also considered the limitation of reserves onmining in two scenarios where mineable reserves were estimated at 32.5 billionbarrels and 60 billion barrels respectively. A fifth long-term case examined theunconstrained scenario where it was assumed that (a) all currently announced oilsands projects proceed, (b) the ensuing development rate is maintained and (c)total mineable reserves are 60 billion barrels. CERI used parameters linking thedemand for limestone products for constructing and operating the oil sandsplants to bitumen supply, and was thereby able to generate demand forecasts foraggregate products and quicklime for the period 2005 to 2070. For each year, theminimum, maximum and average demand levels for each product were tabulated asthe low-, high- and base-case demand forecasts, respectively. Municipal andregional infrastructure applications were estimated to be 10% of forecast oilsands demand. 

Forecast sales were estimated by multiplying CERI's forecastbase-case demand by Birch's estimates of future market share. For aggregate,market share estimates were adjusted to reflect competition from other knowngravel deposits. For quicklime, market share estimates were made by distanceweighting market share based on the closest alternative supplier at Exshaw,Alberta. Sales estimates for all products considered in the prefeasibility studymay be found in the 2005 Technical Report.
*Competitive LandscapeStudies by RIWG and the Alberta provincial governmentindicate that currently known sources of glacial gravels are insufficient tomeet the long-term growth requirements of the oil sands industry. Althoughadditional deposits have been found recently, Birch believes they are small andinadequate to assure a long-lived supply for the construction and operation ofoil sands mining and in-situ projects. Birch believes most aggregate depositsremaining in the region are sand-rich and contain abundant ironstone, renderingthem inappropriate for use in making concrete and asphalt. 

Based on all available information, Birch believes there willbe little competition in the region for high value aggregates suitable formaking concrete and asphalt. There is however more competition for lower gradesof aggregate. The prefeasibility study shows that competing sources of concreterock are in limited supply and may be exhausted by 2011 and competing sources oflower quality A-grade and B-grade aggregates may not be totally exhausted untilabout 2025 to 2030. However, Birch believes that as these competing deposits aredepleted, their operating costs will rise and, in the face of a long-term stablesupply of aggregate from the MVQ and the Hammerstone Project, these deposits arelikely to shut-in before becoming totally exhausted.

19

***Precious Metals***
Since mid-2002, the Company's focus has shifted from preciousmetals to industrial minerals. In 2003, Birch conducted limited in-house worktoward developing a reliable precious metals assay technique and continued toreview new developments in precious metal assaying that may prove useful inexploring the Athabasca mineral property. In May 2003, Birch filed anindependent technical report by APEX Geoscience Ltd. ("APEX") entitled, *2003Technical Report on the Gold Potential of the Athabasca Property*(the "2003Technical Report")*.*APEX synthesized more than 80 years of published andunpublished information relevant to exploration for low-temperaturesediment-hosted precious metal deposits on the Athabasca mineral property. The2003 Technical Report concluded that anomalous to potentially economicconcentrations of precious metals, including gold, platinum and palladium, existon the Athabasca mineral property and recommended additional precious metalsexploration be conducted.

Birch did not conduct any work related to precious metals in2004. In the future, Birch will assess its research and development work to dateand determine an approach for realizing the value of the data accumulated andthe patented processes. Measurement of, extraction of and technologies relatedto the precious metal including independent verification would be an importantpart of the work.Any further field exploration for precious metals is contingent on developing oracquiring, and independently verifying, a technology to accurately and reliablydetermine the concentrations of precious metals in rocks, oil sands tailings andother materials that may contain precious metals in nanoparticulate ormicroparticulate form. There is no assurance that there are commercialconcentrations of nanoparticulate precious or base metals, or that acommercially viable process will be developed to extract these metals from rocksor oil sands tailings.
C. **    Organizational    Structure**
Birch has three inactive, wholly owned subsidiaries, DawsonBay Minerals Inc., incorporated pursuant to the *Corporations Act*(Manitoba), Muskeg Valley Minerals Inc., incorporated pursuant to the ABCA andRockyview Development Limited, and its subsidiaries, incorporated pursuant tothe laws of the British Virgin Islands.

The work activities of the Company are organized under threedivisions: Industrial Minerals, Mineral Exploration and Mineral Technology.

D. **    Property, Plants and    Equipment*Office Space***
Birch maintains its head office in Calgary, Alberta.Executive, administrative and support staff work in the 7,972 square foot officespace. The rental commitment is $202,000 per year. 

***Core and MetallurgicalLaboratories***
The Company maintains secure lab and storage facilities inCalgary in an industrial area, for storage, logging and testing of drill coresamples and for testing in relation to the mineral exploration and technologyresearch work. The rental commitment of these facilities is $36,000 per year.

Core drilled by Birch and core obtained from oil sands miningcompanies is shipped to Calgary for cutting, logging and sampling. Drill coreand samples are archived at the storage facility. The laboratory is equipped forsample preparation, fire assay and wet chemical treatments. Instrumentalanalyses are done offsite using rented analytical instruments at the Universityof Calgary or commercial analytical services.

20

***Plant and Equipment

Birch owns office and computer equipment and small laboratoryequipment in its offices and laboratories. Apart from currently active oil sandsmining operations operated by oil sands companies unrelated to Birch, no othermining-related plant or equipment exists on Birch's Athabasca mineral property.
***Intellectual Property***
In December 2002, Birch was granted US patent number6,494,932 entitled, *"Recovery of natural nanoclusters and the nanoclustersisolated thereby".* Birch has also filed a similar patent application forprotection under the International Patent Cooperation Treaty. A divisionalpatent derived from the original patent application has been filed with the USPatent and Trademark Office.
***Mineral Properties***
Birch's mineral properties are exclusively located in theProvince of Alberta where Birch holds metallic and industrial mineral permits,metallic industrial mineral leases and permit-to-lease conversions. Birch'smineral properties are all located in northeastern Alberta and are collectivelycalled the Athabasca mineral property. The Athabasca mineral property wasoriginally acquired for precious metals exploration. In 1997 and  1998, Birchexplored for diamonds in a joint venture with Tahera Corporation. Since 2002,Birch's Industrial Minerals Division has explored the Athabasca mineral propertyfor limestone and the Company is focused on commencing the operations of alimestone quarry and quicklime plant. 

Mineral Tenure in Alberta
*Metallic and Industrial Mineral PermitsMetallic and industrial mineral permits, or "mineralpermits", are issued by the Department of Energy, Government of Alberta. Mineralpermits have a ten-year term and convey the right to explore for metallic andindustrial minerals. Mineral exploration or assessment costs must be filed withthe government every two years against an escalating work requirement rangingfrom $5.00 to $15.00 per hectare (approximately $2.00 to $6.00 per acre) foreach 2-year assessment period. Birch owns a 100% working interest in all of itsmineral permits held in Alberta. Some mineral permits are subject to aproduction royalty payable to the original mineral permit holder; Birch has theoption to purchase most of these royalties for a fixed price. A small minorityconvey a royalty right to the original mineral permit holder or its designees,with no right to purchase the royalty. Mineral permits held in good standing maybe converted to mineral leases any time prior to the expiry of their ten-yearterm.
*Metallic and Industrial Mineral Leases Birch also holds metallic and industrial mineral leases, or"mineral leases". Mineral leases are also granted by the Department of Energy,Government of Alberta and convey the right to develop and produce metallic andindustrial minerals, subject to meeting development approvals. Mineral leaseshave a renewable fifteen-year term, subject to payment of an annual rent of$3.50 per hectare ($1.42 per acre). Mineral leases under production areautomatically renewed at the end of their 15-year term.
*Metallic and Industrial Mineral Permit-to-Lease ConversionsBirch has applied to have parts of certain permits that havereached the end of their respective ten-year terms converted to mineral leases.As the Company awaits the issuance of leases from the Government of Alberta, these applicationsare formally recognized as "permit-to-leaseconversions".
*Overlapping Mineral RightsOwnership of minerals within the area of the Athabasca Oil Sands Mining Area, asdefined by the Government 

21

of Alberta, is split between oil sands leaseholders and mineral lease or permitholders. The Athabasca Oil SandsMining Area covers all of Birch's mineral leases and many of Birch's mineralpermits and permit-to-lease conversions. Within this area, the oil sandsleaseholders own the rights to all minerals that occur within the geologicalformations mined for oil. Oil sands leaseholders do not own metallic orindustrial mineral rights in either the overlying sedimentary rocks, nor in theunderlying Devonian limestone, which rights are owned by the mineral permit orlease holders such as Birch.
Athabasca Mineral Property

As of March 31, 2005, Birch's Athabasca mineral propertycovered 402,965 hectares (995,744 acres). Annual rental payments on mineralleases of the Athabasca mineral property are $472,692 in 2005. If currentpermit-to-lease conversions are received in 2005, net annual mineral leaserental payments will increase to $602,050 for 2005 and thereafter. Lease rentalpermits will increase if the Company elects to acquire new mineral leases ordecrease if existing low priority leases are allowed to expire. The Companycontinues its exploration and anticipates that the extent of its mineralproperties will be reduced in the future to areas Birch believes to be the mostprospective.
*Rock Formations and MineralizationLimestone and precious metals are the principal explorationtargets on the Athabasca mineral property. The geology of the Athabasca mineralproperty is relatively simple, and is characterized by Precambrian basementoverlain by about 300 meters of shallow westward dipping, unmetamorphosedsedimentary rocks chiefly of Devonian and Cretaceous age. The Devonian rocks arepredominantly marine dolostones, limestones and evaporites while overlyingCretaceous rocks are sandstones and shales, including oil-bearing sandstone, oroil sands, of the McMurray Formation. Structurally, the property is underlain bycomplexly folded and faulted Precambrian basement rocks, but the sedimentaryrocks are largely undeformed, although fault zones with limited offset arecharacterized by minor normal or reverse normal offset and minor rotation. Alarge structure, the Bitumount Graben, has resulted in an aggregate totaldowndrop of up to 200 meters of both sedimentary and basement rocks alongnumerous structures in the north-central part of the Athabasca mineral property.
*Location and AccessThe Athabasca mineral property is located in the RMWB innortheast Alberta, Canada. The City of Fort McMurray is the urban and economiccenter of RMWB. While the region covers 61,566 square km (23,771 square miles),most of its****residents live in Fort McMurray, which has a population of56,111 (2004 census). The hamlet of Fort McKay is located in the central area ofBirch's Athabasca mineral property.

Fort McMurray is located 435 km northeast of the provincialcapital of Edmonton and can be reached by paved highways 2 and 63 or byregularly scheduled airline flights and bus service from Calgary and Edmonton.Fort McMurray is situated at the confluence of the Athabasca and Clearwaterrivers. The larger oil sands mining plants are located approximately 45 to 100km north of Fort McMurray. Infrastructure north of Fort McMurray, in thevicinity of Fort McKay, is very good due to the presence of the large oil sandsmining operations. Fort McKay and the oil sands operations are accessed fromFort McMurray by provincial highway 63. All major services, including goods andaccommodation, air and helicopter service, vehicle and heavy equipment servicingand expediting can be obtained in Fort McMurray. Infrastructure development isongoing in Fort McMurray and the Athabasca Oil Sands Mining Area.

Near the Athabasca River, between Fort McMurray and FortMcKay, road access is good; once away from the river and further north, thenumber and condition of the roads decreases. A winter road exists from FortMcKay to Fort Chipewyan. The Athabasca mineral property is accessible by road orall terrain vehicles. A high voltage power distribution line and high-pressurenatural gas pipeline cross the Athabasca mineral property. Explorationactivities are curtailed on certain exploration permits during moose and cariboucalving season; this restriction occurs during spring break-up, which precludesland access for exploration activities at this time.

22

*Mineral TitleBirch's currently active Athabasca mineral permits,permit-to-lease conversions and leases were either originally acquired from theProvince of Alberta, or were acquired by purchase or option from other companiesor individuals. At March 31, 2005 the Athabasca mineral property covers 402,965hectares (995,744 acres) as outlined in the tables below:

Table 4-3. Athabasca mineral property: mineral permits,permit-to-lease conversions and leases.
**Year Issued**
**Term Expiry**
**Number**
**Area (hectares)**
**Area (acres)*****Mineral    Permits by Issue Date
1996
2006
5
32,256
79,706
1998
2008
2
8,448
20,875
2003
2013
1
5,776
14,273
2004
2014
15
101,500
250,811
2005
2015
9
67,775
167,475**Total****32**215,755**533,140***Mineral    Leases by Issue Date***
1991
2006
1
112
277
1994
2009
2
1,991
4,920
1999
2014
2
1,216
3,005
2000
2015
23
45,658
112,823
2003
2018
4
4,742
11,719
2004
2019
35
79,249
195,826**Total****67**132,968**328,570***Permit-to-Lease Conversions***  
24
54,242
134,034**Total **24**54,242**134,034**GRAND    TOTAL****402,965**995,744*Previous ExplorationBirch and others have previously explored the Athabascamineral property for precious metals, diamonds and limestone. Comprehensivedetails of all known prior exploration are included in the 2003 TechnicalReport. The 2003 Technical Report, filed in May 2003 in Canada and on June 3,2003 as an exhibit to a Form 6-K filed with the SEC and is available in theCompany's public documents at www.sedar.com and www.sec.gov.

In the period from 1993 to 1995, Birch and others exploredfor precious metals in areas that are now part of Birch's Athabasca mineralproperty. Birch is unaware of any current precious metals exploration other thanits own in this area.

In 1997-98, Birch explored with a joint venture partner fordiamonds on its Athabasca mineral property. No potentially diamond-bearing rockswere found during this exploration program.

Current Status - Industrial Minerals
*Mineral ReservesCanadian and US regulations on disclosure of mineral reservesare significantly different, particularly for industrial minerals, and lead todifferent classifications for Birch's recoverable limestone. In Canada, reservesdisclosure must conform to NI 43-101 of the Canadian Securities Regulators. Inthe US, Industry Guide 7 ("IG7") of the US Securities and Exchange Commission(the "SEC") governs the disclosure of mineral reserves.
*Disclosure of Mineral Resources and Reserves in Canada

23

Under NI 43-101, the first report of mineral resources and/ormineral reserves must be disclosed in an independent qualified person'stechnical report. An independent technical report prepared to the level of ascoping study is the minimum requirement for reporting a mineral resourcewhereas for a mineral reserve an independent technical report at the level of a prefeasibility study is the minimum requirement. Under Canadian regulations, amineral resource need only have "reasonable prospects for economic extraction,"while a mineral reserve must demonstrate "that economic extraction can bejustified."

The limestone resource of the MVQ was defined in theindependent 2004 Technical Report. Limestone mineral resources and reserves forthe expanded Hammerstone Project were defined in AMEC's independent 2005Technical Report, which included a financial estimate ofproject valuation, as required under NI 43-101 (See footnote 9 to Table 4-4).Based on the conclusions of the 2004 Technical Report and the 2005 TechnicalReport, Birch believes that a market exists for limestone aggregate andquicklime produced at the MVQ or the Hammerstone Project. 

Limestone resource and reserve estimates conforming toCanadian NI 43-101 from the 2005 Technical Report are summarized in Table 4-4.The proven reserves listed in Table 4-4 are the part of the measured resourcethat falls within the economic pit design selected by AMEC. The probablereserves are the part of the indicated resource that falls within the economicpit design selected by AMEC. The limestone resources and reserves shown in Table4-4 are mutually exclusive; that is, none of the mineral resources are includedin mineral reserves, and vice versa. The reserves listed exceed the salesforecast feed requirements for all products over the estimated 66-year life ofthe quarry. AMEC's independent financial valuation estimate shows (Table 4-7),there is a reasonable expectation of profit from the limestone quarried withinthe pit given the processes described and the estimated prices for saleableproducts.
*Disclosure of Mineral Reserves in the USThe SEC does not recognize the term "mineral resource" usedin Canada, and has more stringent requirements for defining a mineral reserve.However the SEC permits use of term "mineralized material." Under IG7,mineralized material may not be classified as a reserve unless it, "....could beeconomically and legally extracted or produced at the time of the reservedetermination." In practise, the SEC requires economic feasibility to bedemonstrated by a bankable feasibility study and legal feasibility to bedemonstrated by having all regulatory permits and approvals in place or expectedimminently. For industrial minerals, the SEC further requires that salescontracts be in place and production be imminent. 
*Reconciliation of Canadian and US Mineral Reserve EstimatesIn Canada, use of the terms "indicated resource" and"measured resource" is permissible. However, in the United States these termsare not recognized. Instead, the term "mineralized material" is permissible ifthere is sufficient information to justify its use. On this basis, limestonereported as indicated and measured resources in Canada may only be reported asmineralized material in the U.S (Table 4-4).

In Canada, mineral reserves may be disclosed based oneconomic feasibility being demonstrated by a prefeasibility study whereas in theUS a bankable feasibility study is required. Current mining practise defines aprefeasibility study as having an accuracy level of ± 25% while a bankablefeasibility study is understood to have an accuracy level in the range of± 10-15%. Further, in the US demonstration of legal feasibility and, forindustrial minerals, having contracts in place is required prior to defining aproven or probable reserve. Because Birch has not conducted a bankablefeasibility study and has only recently initiated the regulatory process for theHammerstone Project, mineral reserves defined under Canadian NI 43-101 may onlybe classified as mineralized material in the US (Table 4-4).
****
24

Table 4-4. Hammerstone Project recoverable limestone      reconciliation table from N1 43-101 (figures rounded).
** **CANADA**UNITED STATES **Mineral Resource1,2,3**Mineral Reserve1,6
**Mineralized    Material**10,11**Product in million tonnes**Indicated4**Measured5**Probable7****Proven8**
Concrete Rock
39.5
1.0
69.5
36.0
146.0
A-Grade Aggregate
91.0
62.5
171.0
197.5
522.0
B-Grade Aggregate
113.5
45.0
322.5
271.5
752.5
Calcinable Limestone
22.0
15.0
57.5
66.0
160.5
Total
389.5
1,191.5
1,581.0**Footnotes:**1**Mineral resources and mineral reserves for  Canada listed in this table conform to definitions of the Canadian Institute  of Mining, Metallurgy and Petroleum ("CIM"), in *Standards on Mineral  Resources and Reserves Definitions and Guidelines* adopted by the CIM  Council on August 20, 2000, and incorporated into NI 43-101 of the Canadian  Securities Regulators.

2**Cautionary Note to US Investors Concerning  Estimates of Measured and Indicated Resources:** This table uses the terms  **Measured Resource** and **Indicated Resource**. Birch advises US  investors that while such terms are recognized and permitted under Canadian regulations, the SEC does not recognize  them. US investors are cautioned not to assume that any part or all of the  mineral deposits in these categories will ever be converted into reserves.

CANADIAN MINING DEFINITIONS  3A **Mineral Resource** is a concentration or  occurrence of natural, solid, inorganic or fossilized organic material in or  on the Earth's crust in such form and quantity and of such a grade or quality  that it has reasonable prospects for economic extraction. The location,  quantity, grade, geological characteristics and continuity of a **Mineral  Resource** are known, estimated or interpreted from specific geological  evidence and knowledge.  4An **Indicated Mineral Resource** is that part of  a **Mineral Resource** for which quantity, grade or quality, densities,  shape and physical characteristics, can be estimated with a level of  confidence sufficient to allow the appropriate application of technical and  economic parameters, to support mine planning and evaluation of the economic  viability of the deposit. The estimate is based on detailed and reliable  exploration and testing information gathered through appropriate techniques  from locations such as outcrops, trenches, pits, workings and drill holes that  are spaced closely enough for geological and grade continuity to be reasonably  assumed.  5A **Measured Mineral Resource** is that part of a  **Mineral Resource** for which quantity, grade or quality, densities,  shape, physical characteristics are so well established that they can be  estimated with confidence sufficient to allow the appropriate application of  technical and economic parameters, to support production planning and  evaluation of the economic viability of the deposit. The estimate is based on  detailed and reliable exploration, sampling and testing information gathered  through appropriate techniques from locations such as outcrops, trenches,  pits, workings and drill holes that are spaced closely enough to confirm both  geological and grade continuity.  6A **Mineral Reserve** is the economically  mineable part of a **Measured** or **Indicated Mineral Resource**  demonstrated by at least a **Preliminary Feasibility Study**9.  This Study must include adequate information on mining, processing,  metallurgical, economic and other relevant factors that demonstrate, at the  time of reporting, that economic extraction can be justified. A Mineral  Reserve includes diluting materials and allowances for losses that may occur  when the material is mined.  7A **Probable Mineral Reserve** is the  economically mineable part of an **Indicated**, and in some circumstances a  **Measured Mineral Resource** demonstrated by at least a **Preliminary  Feasibility Study**. This study must include adequate information on mining,  processing, metallurgical, economic, and other relevant factors that  demonstrate, at the time of reporting, that economic extraction can be  justified.  8A **Proven Mineral Reserve** is the economically  mineable part of a **Measured Mineral Resource** demonstrated by at least a  **Preliminary Feasibility Study**. This study must include adequate  information on mining, processing, metallurgical, economic, and other relevant  factors that demonstrate, at the time of reporting, that economic extraction  is justified.  9 A **Preliminary Feasibility Study** or **Prefeasibility Study** is a comprehensive study of the viability of a  mineral project that has advanced to a stage where the mining method, in the  case of underground mining, or the pit configuration, in the case of an open  pit, has been established, and where an effective method of mineral processing  has been determined. This study must include a financial analysis based on  reasonable assumptions of technical, engineering, operating, and economic  factors and evaluation of other relevant factors that are sufficient for a  Qualified Person acting reasonably, to determine if all or part of the **Mineral Resource** may be classified as a **Mineral Reserve**.  US MINING DEFINITIONS  10**Mineralized Material**: A mineralized body  that has been delineated by appropriately spaced drilling and/or underground  sampling to support a sufficient tonnage and average grade of metals. Such a  deposit does not qualify as a reserve until a comprehensive evaluation based  upon unit cost, grade, recoveries, and other material factors conclude legal  and economic feasibility.  11 The SEC IG7 defines a **Mineral Reserve** as,  "That part of a mineral deposit which could be economically and legally  extracted or produced at the time of the reserve determination." According to  interpretations by SEC staff of mining industry disclosure standards, such  terms may not be used by SEC registrants unless the registrant has completed a  bankable feasibility study and all applicable permits are in place or expected  imminently. Birch has not conducted a bankable feasibility study and therefore  the mineral resources and mineral reserves defined under Canadian NI 43-101  may only be classified as **Mineralized Material** in the US. 

25

***Quarry and Aggregate Plant DevelopmentQuarrying and aggregate processing will begin with theopening of the MVQ expected in 2005. Opening of the MVQ will require clearing oftrees and stripping and stockpiling of organic soils and overburden,construction of access roads, water diversion structures and wash ponds, andinstallation of a weigh scale and office at an estimated cost of $2 million. Thequarry is planned as a conventional drill-blast-crush operation, as illustratedin the top part of the simplified process flow diagram in Figure 4-3. Primarycrushing plants will be located near the rock face and fed by excavators orwheel loaders. In-pit conveyors will move rock from the primary crushers tosecondary crushing plants. A contractor will initially operate the quarry. Asproduction volumes grow, Birch intends to purchase additional equipment andoperate the quarry itself. Birch expects to commence production with its ownequipment in 2006 or 2007.
*Quicklime Plant DevelopmentKiln sizing was based on an initial quicklime capacity of225,000 t per year beginning in 2008. Based on future projected sales, theprefeasibility study included installation of additional quicklime producingcapacity of 225,000 t per year and 350,000 t per year being added in 2012 and2021, respectively. The quicklime process design for this study is based on thepreliminary bench-scale test work carried out to date, which Birch believes hasshown that two different limestone units produce quicklime of acceptable qualityand indicates a horizontal kiln is most suitable for quicklime production. Theprefeasibility design calls for the quicklime plant to be equipped with a FGDsystem to remove sulphur produced by coke combustion and a regenerative thermaloxidizer to reduce emissions of volatiles.

Figure 4-3. Simplified process flow diagram for Birch      quarry, aggregate and quicklime operations
*Capital CostThe estimated cost to construct, install and commission the initial phase ofthe Hammerstone Project is $130 million, which includes the capital cost ofblasting, crushing and stockpiling equipment for operating the MVQ. Thisestimate is categorized as prefeasibility level with an expected accuracy of± 25%. This amount covers the direct field costs of executing the MVQ and theHammerstone Project, plus indirect costs associated with design, constructionand commissioning. The base pricing is fourth quarter 2004 Canadian dollars withno allowance for escalation beyond that time. Interest or financing costs duringconstruction are excluded. The total capital cost estimate over the life of theproject is $291 million. The capital cost estimates for the Hammerstone Projectare summarized in Table 4-5. 

26

Table 4-5. Summary of capital costs, Hammerstone Project fromthe 2005 Technical Report.
**Timing**Description**Total 
2005-2008
Initial quarry and kiln 1
$ 130,000,000
2011
Kiln 2 - Year 7
70,000,000
2021
Kiln 3 - Year 17
91,250,000
Total Capital Cost
$ 291,250,000*Operating CostsThe operating cost estimate is based on an owner-operated quarry, aggregateplant, and quicklime plant. Costs have been calculated for the four main areasof mining, aggregate processing, quicklime processing, and site administration.Costs have been developed from data considered applicable to the Fort McMurrayarea. Table 4-6 shows the overall average operating cost anticipated for theHammerstone Project over its planned 66-year life. This estimate is categorized as Class 4,Prefeasibility Study level, with a nominal expected accuracy of +35%/-25%, asdefined by the Association for the Advancement of Cost Engineering Cost Estimate Classification System.
Table 4-6. Summary of average life-of-quarry operating costs,Hammerstone Project from the 2005 Technical Report.
**Cost Area****Operating Costs ($/t)**Quarrying and    haulage1.89 Aggregate    processing1.45 Site operating0.01 Administration0.23 Quicklime processing47.50 *Financial Analysis in Respect of Canadian Mineral ReservesCanadian securities regulations require that a financialanalysis be done at the prefeasibility level in order to demonstrate economicviability. In the 2005 Technical Report, AMEC performed an independent financialanalysis on the Hammerstone Project using a discounted cash flow approach thatassumed 50% equity using fourth quarter 2004 Canadian dollars. Projections forannual revenues and costs are based on data developed for the limestone quarry,aggregate and lime plants, capital expenditures and operating costs. Estimatedproject cash flows were used to determine the pre-tax net present value ("NPV")and internal rate of return ("IRR") for the base-case.

Results of the AMEC's base-case financial analysis indicatethat the project has a potential pre-tax internal rate of return of 30.0% and apre-tax NPV of $697,843,000 at a discount rate of 7.5% (See Table 4-7). Thepayback period is estimated at 8.8 years from first production. The base-casequarry life used by AMEC was 66 years.

Table 4-7. Hammerstone financial valuations at various      discount rates and IRR from the 2005 Technical Report.
**Discount Rate (pretax)**0%**7.5%**10%**15%**25%
NPV (000)
$7,171,884
$697,843
$396,131
$147,291
$18,493
IRR
30.0 %    
Sensitivity analysis shows the cash flow model in the 2005Technical Report is most sensitive to changes in product price, significantlyless to processing cost, and least sensitive to changes in quarrying cost andcapital expenditures. Specifically, the model is most sensitive to changes inthe price of lime, then of B-grade aggregate followed by A-grade aggregate, andfinally concrete rock. 
*Regulatory StatusOn June 14, 2005, Birch received a decision report from theNRCB recommending approval of the Muskeg 

27

Valley quarry. Birch expects all final operating permits forthe MVQ to be in place for start-up of aggregateproduction in the third quarter of 2005.Birch has largely completed the geological and environmentalfieldwork to be used in the regulatory filings for the Hammerstone Project EIAand application, which the Company expects to file in third quarter 2005.Engineering, environmental and regulatory costs to complete and file thisapplication in 2005 are projected to be approximately $2.4 million. As this is apreliminary estimate, the final cost for regulatory approval of the HammerstoneProject could be higher if referred to a public hearing. 
**
Current Status- Precious Metals

Since 1993, Birch has conducted extensive precious metalsexploration on the Athabasca mineral property, including field mapping andprospecting, land and airborne geochemical and geophysical surveys, drilling,core logging, sampling and analysis, as well as a wide variety of analyticaltesting and mineralogical research. Precious metal microparticles andnanoparticles have been identified and independently confirmed in bothsedimentary and basement rocks from the Athabasca mineral property and are thetarget of Birch's precious metal exploration. There are no known potentiallyeconomic occurrences of precious metals on the Athabasca mineral property. Acomprehensive discussion of the geology and mineral potential of the Athabascamineral property is included in the 2003 Technical Report. 

Birch does not plan to conduct field exploration for preciousmetals until such time that it has acquired or developed, and independentlyverified, a method for reliably determining precious metals concentrations inrocks from the Athabasca mineral property. Although work in exploration andtechnology has been deferred since 2003, Birch will assess its research anddevelopment work to date and determine an approach for realizing the value ofthe data accumulated and the patented processes.

Birch Mountains Mineral Property

Diamond exploration of the Birch Mountains mineral propertywas not successful. The mineral permits making up the Birch Mountains mineralproperty expired in 2004. Birch no longer owns any mineral property in thisarea.
**ITEM 5     OPERATING AND FINANCIAL REVIEW AND PROSPECTS
*General***
This discussion should be read in conjunction with Birch'sconsolidated financial statements. Birch's consolidated financial statementshave been prepared in accordance with Canadian GAAP, which differ from US GAAP.For a discussion of these differences, see the notes to Birch's consolidatedfinancial statements in "Item 17 - Financial Statements."

28

A. **    Operating Results
Years Ended December 31, 2004, 2003 and 2002**
Prior to 2002, the Company focused on precious metals, basemetals and diamond exploration and minerals technology development. In 2002, theCompany identified a business opportunity to develop a limestone quarry foraggregate sales and the manufacturing of quicklime for use by the oil sandsindustry. As a result, since 2002 the Company has focused on advancing thislimestone business opportunity and deferred funding for precious metalexploration and further technology development. Birch intends to continueresearch and development of precious metals in the future.

The Company incurred a net loss of $1,224,057 in the yearended December 31, 2004, compared to a net loss of $557,435 in 2003 and a netloss of $1,809,950 in 2002. As at December 31, 2004, the Company had retainedearnings, as restated, of $111,491.

Corporate Expenses

Total corporate expenses in 2004 were $1,872,876 (excluding $762,371 ofmineral properties expensed), and in 2003 were $1,136,023 (excluding $744,385 ofmineral properties expensed), and in 2002 were $1,170,931 (excluding $976,305 ofmineral properties expensed). 

The Company adopted the stock-based compensation and otherstock-based payment accounting standard of the Canadian Institute of CharteredAccountants Handbook Section 3870 in 2003. The impact of the adoption of thisstandard for the year ended December 31, 2004 was additional compensationexpense of $246,127 and additional professional fees of $35,922. For the yearended December 31, 2003, the impact was an additional compensation expense of$66,681, additional mineral exploration costs of $1,231 and additional amountscharged to share capital as share issue costs in the amount of $22,045.

Corporate expenses, excludingnon-cash stock-based compensation, increased in 2004 to $1,590,827 compared with$1,069,342 in 2003 and $1,170,931 in 2002. The increase in 2004 reflects theincreased focus on the industrial mineral potential of the Athabasca mineralproperty and professional fees and office expenses for the work required in the regulatoryapplications for the MVQ and the HammerstoneProject.  Additionally, the increase was caused by additional promotionalcosts reported in shareholder services and promotion expenses and consultingexpenses related to additional printing and distribution of company brochures,investors awareness, executive travel and an investor relations consultant.

Mineral Exploration CostsThe Company incurs mineral exploration costs in its threedivisions. In 2004, the Company spent a total of $3,915,604, of which $3,153,233was capitalized. **Total Mineral    Exploration Costs****2004**2003**2002Industrial    Minerals
$ 3,153,233
$ 807,327
$ 112,460Mineral    Exploration
762,371 
262,044
821,331Mineral    Technology
- 
11,150
42,514 Total Mineral    Exploration Costs
3,915,604
1,080,521
976,305Mineral    Exploration Costs Capitalized
3,153,233
336,136
-Mineral    Exploration Expenses
$ 762,371
$ 744,385
$ 976,305*Industrial Minerals Costs The Company continues to focus on its Industrial MineralsDivision, which was established in 2002. In 2004, 

29

Birch focused most of itsfinancial resources on a further geological evaluation of the MVQ andenvironmental approvals. In 2004, $3,153,233 was spent with this entire amountbeing capitalized, compared to 2003 where $807,327 was spent with $336,136 ofthis amount being capitalized. In 2002, this division spent $112,460, with noamounts capitalized. Birch will continue to invest in its limestone quarryproject. 
*Mineral Exploration Costs Mineral exploration costs relate to industrial minerals andprecious metals. Costs increased to $762,371 in 2004 from $262,044 in 2003 and$821,331 in 2002. This work was focused on the Company's Athabasca mineralproperty. 
*Mineral Technology Costs With the Company's focus on industrial minerals in2004, spending on scientific research directed to developing proprietaryextraction and analytical techniques for precious metals decreased to zero from$11,150 in 2003 and $42,514 in 2002. The results of Birch's previous researchled to the filing of a US and international patent application in the spring of2000. Birch was granted a US patent in December 2002. 

Corporate Income

Income in 2004 is from interest. The Company generatedrevenue by granting certain rights to extract limestone to Syncrude Canada Ltd.in 2003 for $100,000 and to Suncor Energy Ltd. in 2002 for $250,000. Birch haslimited income from production because the Industrial Minerals Division is indevelopment, all other properties remain at the exploration stage, and itstechnology is in the research phase. The Company's ability to generate incomerequires the opening of the MVQ and successful sale of aggregates and this isthe Company's focus in 2005. 
**Three Months Ended March 31, 2005 and 2004**
The Company incurred a net loss of $1,416,603 in the periodended March 31, 2005.

During the first quarter of 2005, totalexpenses were $1,442,391 as compared to $537,356 during the first quarter of2004. However, including mineral expenditures that were capitalized of $746,336(2004-$815,186) and excluding non-cash stock-based expenses of $687,913(2004-$48,191), normalized total expenditures were $1,500,814 compared to$1,304,351 for 2004, an increase of 196,463**.** Expenditures on mineralexploration and development have been fairly consistent period over period, withthe 15% increase in total expenditures resulting from additional administrativeexpenses.

Corporate  Expenses

Corporate expenses, excluding non-cash stock-basedexpenses, increased by $214,943 in the first quarter of 2005, totalling $533,786as compared to $318,843 for 2004. 
 •
    Professional fees, excluding non-cash stock-based    expenses of $63,543, contributed to the increase by $19,881 due to the fees    associated with a US based investor relations firm;
   •
    Shareholder services and promotion expenses accounted for    $111,124 of the total increase, which resulted from additional costs    associated with printing shareholder documents of approximately $75,000 and    additional travel costs associated with investor relations of approximately    $29,000;
   •
    Salaries and benefits contributed to the increase by    $29,431 due to the hiring of an additional executive; and
   •
    Office expenses contributed to the increase by $53,432    related to increased office rent.

30

Non-cash stock-based expenses including stock-basedcompensation expense and professional fees are related to stock options issuedto employees, directors, and advisors. The recorded expense was $639,722 higherfor the first quarter of 2005 compared to the first quarter of 2004, due tooptions issued in early 2005.

Mineral Exploration Costs 
**For the quarter    ended****March 31, 2005**March 31, 2004Industrial    Minerals
$ 220,692 
$ 151,396Mineral    Exploration
- 
18,926Mineral    Technology
- 
-
220,692
170,322Amounts    Capitalized
746,336
815,187Mineral    Exploration Costs
$ 967,028
$ 988,509*Industrial Minerals Costs: Total mineral explorationcosts including expenditures capitalized were $967,028 in the first quarter of2005 compared to $985,509 in the first quarter of 2004. These costs related tothe industrial minerals division. Activity in each quarter was consistent asengineering, geological, regulatory and environmental work, including the CERIand AMEC independent technical reports, was undertaken to advance thedevelopment of the MVQ.
*Precious Metals Exploration Costs: With the Company's  focus on industrial minerals, exploration costsrelated to precious metals decreased from $18,926 in the first quarter of 2004,to $0 in the same period in 2005.
*Mineral Technology Costs:There was no activity in this division during the first quarter of 2005.

Corporate Income

The Company's main source of incomefrom year-to-year has been interest earned on its term deposits. For the quarterended March 31, 2005, the interest earned was $25,788 compared to $7,749 for thequarter ended March 31, 2004. Interest income varies with the amount of money interm deposits.

B.     **Liquidity and Capital Resources
Years Ended December 31, 2004, 2003 and 2002**
The Company's primary source of cash has been privateplacements of equity securities. Working capital at December 31, 2004 was$5,281,050, compared to $1,780,829 at December 31, 2003 and a working capitaldeficit of $832,191 at December 31, 2002. 

During 2004, Birch raised gross proceeds of $6.6 millionthrough private placements, compared to $4.5 million in 2003 and $926,705 in2002. Birch received $228,580 from the exercise of stock options in 2004,$65,500 in 2003 and during 2002 no options were exercised. Birch also received$2.7 million from the exercise of warrants in 2004, and no warrants wereexercised in 2003 or 2002. The funds raised in 2004 provided working capital tosustain basic operations into 2005. 

At cash expenditure rates consistent with the fourth quarterof 2004, the Company has existing capital to continue operations into the fourthquarter of 2005. Total cash expenditures in 2004 increased to approximately$196,000 per month from approximately $151,000 in 2003 and $179,000 in 2002.This is largely due to general and administrative costs as the corporateinfrastructure was built to move the Company into operations with quarryproduction expected by third quarter 2005. The Company is assessing financing andstrategic opportunities to start-up the MVQ production and the initial sales ofvarious aggregate products, to advance the 

31

regulatory approval of the Hammerstone Project, including thequicklime plant, to assess research on precious metals and to continue ongoingcorporate activities. To the extent the Company raises additional capital byissuing equity or convertible debt securities, ownership dilution toshareholders will result. At December 31, 2004, the Company had renouncedflow-through expenditures of $3.7 million, spent qualifying expenditures on 2003commitments of $1.9 million and has a further requirement to spend $2.5 millionof qualifying expenditures for work associated with the MVQ and the Hammerstone Project prior to December 31, 2005.
On-going commitments for capital resources relate largely tothe maintenance of the mineral permits and leases granted to the Company by theGovernment of Alberta plus some general operating leases. The total landholdingsof the Company decreased by 34,513 hectares in 2004 to a total of 335,190hectares (828,269 acres). Lease and permit payments, along with associated feesin 2004 were $659,177, while lease and permit payments and commitments beyond2004 will be approximately $655,235 if Birch continues to hold all of itsmineral leases and permits into the future.
**Three Months Ended March 31, 2005 and 2004**
The Company's primary source of cash has been privateplacements. Working capital at March 31, 2005 is $4,436,325, a decrease ofapproximately $845,000 from December 31, 2004. The decrease is a result of lowercash balances resulting from cash expenditures in first quarter 2005.

During the quarter, Birch received $409,000 from the exerciseof stock options and warrants. At gross expenditure rates consistent with thefirst quarter of 2005, the Company has existing capital to continue operationsinto the fourth quarter of 2005.

At March 31, 2005, the Company holds mineral leases, permitsand permits-to-lease conversions, in the Athabasca region, covering an area of402,965 hectares (995,744 acres), which is an increase of 67,775 hectares overthe land position at December 31, 2004. The increase relates to additionalpermits secured in first quarter 2005. Lease and permit payments, along withassociated fees in 2005 and years beyond will be approximately $670,000annually, if Birch continues to hold all of its mineral permits and leases intothe future. 

C. **    Research and Development,    Patent and Licenses**
During the fiscal year ended December 31, 2000, the Companycommenced research in new mineral technology applications. The research resultedin the filing of a US and international patent applications. It is the Company'spolicy that costs associated with such research are expensed in the period inwhich they are incurred. During the fiscal year ended December 31, 2004, theCompany did not spend any monies on research as compared to $11,150 in 2003 and$42,514 in 2002. 

Late in 2002, Birch was granted US patent number 6,494,932entitled *"Recovery of Natural Nanoclusters and the Nanoclusters IsolatedThereby"*. Birch has also filed a parallel patent application for protectionunder the International Patent Cooperation Treaty.

D. **    Trend Information***Industrial MineralsThere is a growing demand for aggregate and quicklime in theFort McMurray region of Alberta and Birch has applied to licence a limestonequarry and will apply to license a quicklime plant. The expansion, constructionand operation of oil sands projects requires large volumes of aggregate, inaddition to aggregate required for constructing the regional infrastructure tosupport this development, and aggregate products.

The proposed MVQ also contains limestone units suitable forproducing quicklime. Quicklime is used to 

32

remove sulphur dioxide and othercontaminants from the emission stacks of industrial facilities including oilsands plants. Quicklime is also used to treat water used for bitumen productionand to remove sulphur, mercuryand other impurities. Birch has been in contact with a number of oil sandsoperators regarding future demand for quicklime and intends to aggressivelypursue the business opportunity to establish a quicklime production facility onits proposed quarry site. Birch plans to file an application for an expendedquarry and quicklime plant, the Hammerstone Project,in 2005.

E. **    Off-balance Sheet    Arrangements**
The Company has no off-balance sheet arrangements.

F. **    Tabular Disclosure of    Contractual Obligations**
As of December 31, 2004, the Company's known contractualobligations are as follows.
 **Payments due in each period**Contractual Obligations****Total**Less than 1 year**1-3 years**3-5 years**More than 5 yearsLong-term Debt Obligations
-
-
-
-
-Capital (Finance) Lease    Obligations
-
-
-
-
-Operating Lease Obligations
$ 707,000
$306,000
$ 371,000
$30,000
-Purchase Obligations
-
-
-
-
-Other Long-Term Liabilities    Reflected on the Company's Balance Sheet under the GAAP of the primary    financial statements - Land Lease Costs
6,199,000
473,000
926,000
919,000
3,881,000Total
$ 6,906,000
$ 779,000
$ 1,297,000
$ 949,000
$ 3,881,000**ITEM 6     DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES

A. **    Directors and Senior    Management**
The following table sets forth the name, business experience,functions and areas of experience in Birch and principal business activitiesperformed outside of Birch (including, in the case of directors of Birch, otherprincipal directorships) of each director, member of senior management andemployees upon whose work Birch is dependent, as of June 21, 2005:
**Name **Function
 **Principal Business Activities, Business Experience and    Principal Directorships**Number of Common Shares and Percentage of Class, Number of    Warrants and Stock Options Held

June 21, 2005
Kerry E. Sully
Chairman of the    Board and Director since 1995

Since 1999, Mr. Sully has been President and CEO of CGX    Energy Inc., a company exploring for hydrocarbons in Guyana and was    President, Chief Executive Officer and a Director of Ranchmen's Resources    Ltd. from 1989 to 1995.
299,000 common shares

(0.4%)

150,000 stock options(4)
125,000 stock options(5)
150,000 stock options(6)
125,000 stock options(8)
75,000 stock options(11)
Douglas J. Rowe
President and Chief    Executive Officer and Director since 1994

Mr. Rowe is President and CEO of the Company, and was    President and Chairman of the Board of Brougham Geoquest, Ltd., a company    engaged in mineral exploration, and Brougham Energy Corporation, a company    engaged in oil and gas exploration and development. Mr. Rowe is a director    of Energy Exploration Technologies Inc., a company developing remote sensing    technology to assist in the exploration of hydrocarbons.
677,983 common shares

(1.0%)

390,000 stock options(4)
90,000 stock options(5)
300,000 stock options(6)
250,000 stock options(8)
175,000 stock options(11)

33

**Name **Function
 **Principal Business Activities, Business Experience and    Principal Directorships**Number of Common Shares and Percentage of Class, Number of    Warrants and Stock Options Held

June 21, 2005
Donald L. Dabbs
Senior Vice    President and Director since 1994, formerly Vice-President and Chief    Financial Officer

Mr. Dabbs was the President and Chief Executive Officer    of Niaski Environmental Inc. from 1998-1999. He was Regional Manager, Bovar    Environmental, and had served as a Vice-President of Concord Environmental    Corporation from 1988 to 1994 where he was responsible for resource    development planning and regulatory approvals for clients, particularly in    the Athabasca oil sands.
448,972 common shares

(0.7%)

200,000 stock options(4)
100,000 stock options(5)
250,000 stock options(6)
200,000 stock options(8)
75,000 stock options(11) 
Lanny K. McDonald
Director since 1995

In 1990, after more than 16 years of National Hockey    League play, Mr. McDonald joined the Calgary Flames as Vice President for    ten years. He is now Marketing Director with Baker Hughes Canada, an    oilfield services company.
171,666 common shares

(0.3%)

13,333 warrants(1)
100,000 stock options(4)
150,000 stock options(5)
150,000 stock options(6)
100,000 stock options(8)
50,000 stock options(11)

 

 

Dr. Hugh    Abercrombie
Vice-President,    Exploration
since 1998

Dr. Abercrombie joined Birch from the Geological Survey    of Canada where he studied low temperature, metastable geochemical processes    and developed the theories underlying the Prairie Gold Model. Since taking    on his current position, Dr. Abercrombie has directed Birch's exploration    and technology activities, spearheading efforts to understand the origin and    behaviour of natural nanoparticles.
387,699 common shares 

(0.6%)

100,000 stock options(4)
65,000 stock options(5)
200,000 stock options(6)
150,000 stock options(8)
75,000 stock options(11)
Dr. Jack Clark O.C.
Director since 2001

Dr. Clark is an independent consultant with over 40 years    of engineering experience. For 15 years (until March 1997) he was President    & CEO of C-CORE, an applied research company in St. John's, Newfoundland &    Labrador. Dr. Clark has been an Honorary Professor of Engineering at    Memorial University of Newfoundland and continues to consult to a wide range    of government and industry clients.
225,000 common shares

(0.3%)

100,000 stock options(4)
25,000 stock options(5)
150,000 stock options(6)
100,000 stock options(8)
50,000 stock options(11)

 

Charles Hopper
Director since 2001

Mr. Hopper is a Managing Director of Lehman Brothers,    Inc. of New York and has twenty-five years experience in the financial    industry. During the past five years at Lehman Brothers, Mr. Hopper has been    responsible for Private Client Services Asset Management.
77,500 common shares

(0.1%)

100,000 stock options(2)
25,000 stock options(3)
25,000 stock options(4)
125,000 stock options(5)
150,000 stock options(6)
100,000 stock options(8)
50,000 stock options(11)
Derrick Kershaw
Director since 2004
 
Mr. Kershaw recently retired as General Manager, Aurora    Mine for Syncrude Canada, where he was responsible for all aspects of the    new Aurora Mine Project. With Syncrude, he held the position of General    Manager, Extraction Operations, Manager Overburden and Tailings in Mining    Operations, and Manager Mine Mobile Maintenance. He also was Manager in    Syncrude Research Department. Mr. Kershaw served as Chair of the Advisory    Board for the Fort McMurray Oil sands Discovery Centre. 
No common shares

125,000 stock options(7)
125,000 stock options(8)
50,000 stock options(11)
Larry Shelley
Director since 2005
 
From 2000 to 2003 Mr. Shelley was the Executive    Vice-President of Advisory Services at Meyers Norris Penny LLP, a public    accounting firm, and President of the Tamarack Group Ltd., a corporate    finance company. Since 2004 Mr. Shelley has been the President of SRG    Capital Ltd. , a private investment firm.
50,000 common shares

350,000 stock options(12)
34

**Name **Function
 **Principal Business Activities, Business Experience and    Principal Directorships**Number of Common Shares and Percentage of Class, Number of    Warrants and Stock Options Held

June 21, 2005
Hansine Ullberg
Vice-President,    Finance and Chief Financial Officer since 2005

Ms. Ullberg has held the positions of Director of Finance    for The Calgary Flames, Vice President of Finance and Administration for    Alterna Technologies Group Inc., Divisional Controller for Barton Instrument    Systems, and Manager of Accounting and Auditing for Ernst and Young. Ms.    Ullberg has a Bachelor of Commerce (Honours) and Masters of Accountancy from    the University of Manitoba and obtained her CA in 1996. 
No common shares

200,000 stock options(10)
150,000 stock options(11)

Russell Gerrish
Vice-President, Operations and    Engineering since 2005
 
Mr. Gerrish has 27 years of experience in engineering    management and consulting, aggregate exploration, and mine    planning/implementation related to aggregates, asphalt and ready-mix    concrete.
70,000 common shares

30,000 stock options(9)
200,000 stock options(10)
150,000 stock options(11)
**Notes:**
(1) Each warrant entitles the holder to purchase onecommon share at a price of $0.75 per share until December 31, 2005.

(2) Each stock option entitles the holder to purchaseone common share at a price of $0.60 per share until January 27, 2006.

(3) Each stock option entitles the holder to purchaseone common share at a price of $0.65 per share until April 24, 2006.

(4) Each stock option entitles the holder to purchaseone common share at a price of $0.26 per share March 18, 2007.

(5) Each stock option entitles the holder to purchaseone common share at a price of $0.34 per share until April 3, 2007.

(6) Each stock option entitles the holder to purchaseone common share at a price of $0.30 per share until October 2, 2008.

(7) Each stock option entitles the holder to purchaseone common share at a price of $0.53 per share until May 31, 2009.

(8) Each stock option entitles the holder to purchaseone common share at a price of $0.55 per share until August 31, 2009.

(9) Each stock option entitles the holder to purchaseone common share at a price of $0.74 per share until November 23, 2009.

(10) Each stock option entitles the holder to purchaseone common share at a price of $2.35 per share until January 11, 2010.

(11) Each stock option entitles the holder to purchaseone common share at a price of $2.48 per share until March 7, 2010.

(12) Each stock option entitles the holder to purchaseone common share at a price of $2.09 per share until April 15, 2010.

To the knowledge of Birch, there are no arrangements orunderstandings with major shareholders, customers, suppliers or others, pursuantto which any person referred to above was selected as a director or member ofsenior management of Birch and there is no family relationship between any ofthe persons named above. Pursuant to an Option Agreement dated May 9, 1996,among Birch, Calvyn M. Loree, James A. Brown, Saskatoon Natural Resources Ltd.and Robert M. Friedland. Mr. Friedland currently has the right to nominate oneindividual to the Board of Directors of Birch; however, Mr. Friedland has madeno such nomination for the forthcoming year.

B. **    Compensation**
The following table sets forth the amount of compensationthat was paid and benefits that were granted in the financial year endedDecember 31, 2004 to each of the individuals listed in Item 6(A) above.
***Name***Compensation***Benefits
Douglas J. Rowe
$165,923
$1,123
Kerry E. Sully
0
0
Donald L. Dabbs
$132,389
$3,124
Lanny K. McDonald
0
0
Dr. Hugh Abercrombie
$123,491
$4,526
Dr. Jack Clark
0
0
Charles Hopper
0
0
Derrick Kershaw
0
0
Larry Shelley
0
0
Hansine Ullberg
0
0
Russell Gerrish
$101,281
0
35

See "Item 6 - Directors, Senior Management and Employees -Directors and Senior Management" regarding the number of options to purchasecommon shares of Birch, the exercise price and the expiration date of optionsgranted to each of the individuals listed in Item 6(A) above.

C. **    Board Practices**
Directors are elected annually at Birch's annual meeting ofshareholders and hold office until the earlier of their resignation or removalfrom office at a subsequent annual meeting of shareholders. The Board ofDirectors may fill vacancies created by departing directors between annualshareholders meetings. Directors representing in number up to one-third the sizeof the board elected at the most recent shareholders meeting may be appointed bythe Board of Directors between shareholders' meetings.
***Audit Committee***
The Audit Committee of Birch currently consists of LarryShelley, CA (chair), Charles Hopper and Kerry E. Sully. The general function ofthe Audit Committee is to review the overall audit plan, results of the externalaudit, the annual financial statements and management discussion and analysis("MD&A"), the review of quarterly financial statements and MD&A, the Company'ssystem of internal controls, the Company's accounting and disclosure policiesand to resolve any potential disputes with Birch's auditors.
***Compensation Committee***
The Compensation Committee of Birch currently consists ofLanny K. McDonald (chair), Jack Clark and Derrick Kershaw. The general functionof the Compensation Committee is to review the overall compensation policy andamounts, including benefits, and other personnel issues.

Compensation Policy

The Company's compensation policy has three components: (i) basesalary/consulting fee and benefits, (ii) the award of stock options and(iii) bonus. The salary/consulting fee for each executive officer is determinedhaving regard to such executive officer's responsibilities and performance. TheCompensation Committee undertakes a review of the compensation paid by similarcompanies in setting guidelines for the compensation of all Company's employees.The Compensation Committee has provided greater emphasis on the issuance ofstock options to its executive officers as a major form of compensation. In theview of the Compensation Committee, the issuance of stock options has had theadvantages of encouraging growth in the Company and its share value, whilereducing the cash expenditures required for executive salaries. . The Company iscurrently a party to an employment contract with Douglas J. Rowe datedDecember 1, 1995, and approved by the shareholders of the Company on May 31,1996. Pursuant to the employment contract Mr. Rowe receives a salary of $108,000annually and is entitled to receive stock options as determined from time totime by the Committee. The Board of Directors of the Company has subsequentlyapproved increases in Mr. Rowe's annual salary to $140,000 per annum, effectiveJune 15, 2000, $164,800 effective January 1, 2004 and $180,000 effective March1, 2005.
***Governance and Risk Committee***
The Governance and Risk Committee of Birch currently consistsof Charles Hopper (chair), Lanny K. McDonald and Larry Shelley. The generalfunction of the Governance and Risk Committee is to assess corporate governancepractices of the Company and frequently assess business risks.
***Health, Safety and Environment Committee***
The Health, Safety and Environment**Committee of Birchcurrently consists of Derrick Kershaw (chair), Jack  

36

Clark and Don Dabbs. The general function of the Health, Safety and EnvironmentCommittee is to review theCompany's practices and policies related to health, safety and the environmentand to review the Company's performance in the areas of health, safety andenvironment.
D. **    Employees**
The following table sets out the number of employees of Birchat the end of each of the past three financial years, including their maincategory of activity. All of Birch's employees are employed in Alberta, Canada.
 **As at December 31 **2004**2003**2002
Operations(1)
6
6
6
Accounting
1
1
1
Administration
4
4
4**Total**11**11**11(1) Includes    personnel involved in technology, exploration and industrial minerals.
E. **    Share Ownership**
See "Item 6 - Directors, Senior Management and Employees -Directors and Senior Management", above, for disclosure regarding shareownership and options of Birch directors and senior management.

The Board of Directors of the Company adopted the stockoption plan of the Company on May 7, 2004, which was ratified by shareholders onJuly 8, 2004 (the "Plan"). The purpose of the Plan is to advance the interestsof the Company by encouraging the directors, officers, employees and consultantsof the Company, and of its subsidiaries, if any, to acquire shares in theCompany, thereby increasing their proprietary interest in the Company,encouraging them to remain associated with the Company and furnishing them withadditional incentive in their efforts on behalf of the Company in the conduct ofits affairs. The Plan is administered by the Board of Directors of the Companyor by a special committee of the Board of Directors, if appointed, from time totime (the "Board"). Pursuant to the Plan, the Board may grant non-transferableoptions to purchase Common Shares of the Company to directors, officers,employees and consultants of the Company and its subsidiaries and employees of aperson or company which provides management services (excluding investorrelations services) to the Company or its subsidiaries ("Management CompanyEmployees") (such persons hereinafter collectively referred to as"Participants"). Under the Plan, the number of Common Shares subject to anoption granted to any one Participant shall be determined by the Board; however,the aggregate number of Common Shares which may be reserved for issuance to anyone Participant shall not exceed the maximum number of shares permitted by anystock exchange or exchanges on which the Common Shares of the Company are thenlisted and any other regulatory body having jurisdiction (the "Exchange"). Theaggregate number of Common Shares issuable upon the exercise of all optionsgranted under the Plan may not exceed 10,269,047 shares. Options issued pursuantto the Plan will have an exercise price determined by the Board provided thatsuch exercise price shall not be less than the price permitted by the Exchange.Options granted under the Plan are non-transferable and expire the earlier of 5years from the date of grant or 90 days from the date the optionee ceases to bea director, officer, employee or consultant of the Company of its subsidiariesor a Management Company Employee (or, in the case of an optionee performinginvestor relations activities, within 30 days ofthe cessation of services to the Company). In the event of death of an optionee, options held by suchoptionee will expire the earlier of 5 years from the date of grant or one yearfrom the date of such death.

37

**ITEM 7     MAJOR SHAREHOLDERS AND RELATED PARTYTRANSACTIONS**
A. **    Major Shareholders**
To the knowledge of Birch, as of May 9, 2005, there are nopersons or entities who beneficially hold, directly or indirectly or exercisecontrol or direction over, more than 5% of the voting rights attached to theissued and outstanding common shares of Birch.

As of May 9, 2005, 102 holders having an address of recordwithin the US owned 12,159,267 common shares, representing 18.0% of Birch's67,500,732 (as of May 9, 2005) outstanding common shares.

B. **    Related Party Transactions**
Other than the participation by certain of the Company'sdirectors and executive officers in private placement financings on the samebasis as unrelated third party investors, during the Company's last fiscal yearand up to the date of this Form 20-F, Birch has had no transactions and thereare no presently proposed transactions which are material to Birch or a relatedparty, or any transactions that are unusual in their nature or conditions,involving goods, services, or tangible or intangible assets with (a) enterprisesthat, directly or indirectly, through one or more intermediaries, control or arecontrolled by, or are under common control with, the Company; (b) associates,being an unconsolidated enterprise in which the Company has a significantinfluence or which has significant influence over the Company, where significantinfluence over an enterprise is the power to participate in the financial andoperating policy decisions of the enterprise but is less than control over thosepolices and where shareholders beneficially owning a 10% interest in the votingpower of the Company are presumed to have a significant influence on theCompany; (c) individuals owning, directly or indirectly, an interest in thevoting power of the Company that gives them significant influence over theCompany, and close members of any such individual's family; (d) key managementpersonnel, being those persons having authority and responsibility for planning,directing and controlling the activities of the Company, including directors andsenior management of the Company and close members of such individuals'families; and (e) enterprises in which a substantial interest in the votingpower is owned, directly or indirectly, by any person described in (c) or (d)over which such person is able to exercise significant influence. This includesenterprises owed by directors or major shareholders of the Company andenterprises that have a member of key management in common with the Company.Close members of individual's family are those that may be expected toinfluence, or be influenced by, that person in their dealings with the Company.

The Company has not made any loans for the benefit of any ofthe persons listed in the previous paragraph.

C. **    Interests of Experts and    Counsel**
This item is not applicable.
**ITEM 8     FINANCIAL INFORMATION**
A. **    Consolidated Statements and    Other Financial Information**
Incorporated hereto are the audited consolidated financialstatements for the years ended December 31, 2004, 2003 and 2002 and theunaudited consolidated interim financial statements for the periods endedMarch 31, 2005 and 2004 which are set forth in "Item 17 - Financial Statements."

Birch is not involved in any legal or arbitration proceedingsthat may have, or have had in the recent past, significant effects on Birch'sfinancial position or profitability.

38

Birch is not aware of any material proceeding in which anydirector, any member of senior management or any of Birch's affiliates is aparty adverse to Birch or has a material interest adverse to Birch.

No dividends have been paid on any common shares of Birch.Birch intends to retain its earnings for use in the business and does not expectto pay dividends on its common shares in the foreseeable future.

B. **    Significant Changes**
On May 13, 2005, Ernst and Young LLP was appointedindependent auditor for Birch, replacing Meyers Norris Penny LLP. No othersignificant changes have occurred since March 31, 2005.
**ITEM 9     THE OFFER AND LISTING**
A. **    Offer and Listing Details**
The following table sets forth the high and low market of thecommon shares on the TSXV for the periods indicated.
**Year or Month**Period**High (Cdn$)**Low (Cdn$)December 31, 2000
Year
3.05
0.40December 31, 2001
Year
1.10
0.50December 31, 2002
Year
0.73
0.10December 31, 2003
Year
0.56
0.19December 31, 2004
Year
2.50
0.45    2003
First Quarter
0.40
0.19 
Second Quarter
0.55
0.23 
Third Quarter
0.47
0.24 
Fourth Quarter
0.56
0.252004
First Quarter
1.08
0.46 
Second Quarter
0.71
0.45 
Third Quarter
0.67
0.49 
Fourth Quarter
2.50
0.532005
First Quarter
3.53
1.90    December 31, 2004
Month
2.50
0.99January 31, 2005
Month
3.00
1.90February 29, 2005
Month
3.53
2.52March 31, 2005
Month
3.11
2.02April 30, 2005
Month
2.55
1.94May 31, 2005
Month
2.77
1.91
The following table sets forth the high and low market pricesof the common shares on the OTC-BB; except for prices listed after March 21,2005, when the Company's stock began trading on the American Stock Exchange("AMEX"). All financial figures in this table are expressed in US dollars.
**Year or Month**Period**High (US$)**Low (US$)December 31, 2002
Year
0.29
0.07December 31, 2003
Year
0.45
0.30December 31, 2004
Year
2.05
0.34    2003
First Quarter
0.25
0.13 
Second Quarter
0.43
0.15 
Third Quarter
0.41
0.18 
Fourth Quarter
0.45
0.18 
39

**Year or Month**Period**High (US$)**Low (US$)2004
First Quarter
0.90
0.37 
Second Quarter
0.56
0.34 
Third Quarter
0.52
0.34 
Fourth Quarter
2.05
0.372005
First Quarter
2.84
1.55    December 31, 2004
Month
2.05
0.82January 31, 2005
Month
2.37
1.55February 29, 2005
Month
2.84
2.04March 31, 2005
Month
2.49
1.71April 30, 2005
Month
2.04
1.55May 31, 2005
Month
2.17
1.40
B. **    Plan of Distribution**
This item is not applicable.

C. **    Markets*Trading in Canada***
The Company's common shares trade on the TSXV under thesymbol BMD.
***Trading in the US***
The Company's common shares trade on the AMEX under thesymbol BMD.

D. **    Selling Shareholders**
This item is not applicable.

E. **    Dilution**
This item is not applicable.

F. **    Expenses of the Issue**
This item is not applicable.
**ITEM 10     ADDITIONAL INFORMATION**
A. **    Share Capital**
This item is not applicable.

B. **    Memorandum and Articles of    Association**
The information under "Item 14 - Description of Securities tobe Registered" contained in the Form 20-F/A4 Registration Statement dated April25, 2001 is hereby incorporated by reference.

On March 28, 2005 the Board of Directors (the "Board") of theCompany adopted the rights plan of the Company ("Rights Plan"), which wasimplemented pursuant to a shareholders rights plan agreement (the  

40

"Rights Plan Agreement") of the same date between the Company and Computershare TrustCompany of Canada, as rights agent. The shareholders of the Company approved theRights Plan on May 12, 2005. The purpose of the Rights Plan is, firstly, toprotect shareholders of the Company from unfair, abusive or coercivetakeover strategies, including the acquisition of control ofthe Company by a bidder in a transaction or series of transactions that does nottreat all shareholders equally or fairly or that does not afford allshareholders an equal opportunity to share in any premium paid upon anacquisition of control. Secondly, the purpose of the Rights Plan is to affordboth the shareholders of the Company and the Board adequate time to assess anoffer made for the Company and to pursue, explore and develop alternativecourses of action in any attempt to maximize shareholder value.

The Rights Plan is not intended to deter a person fromseeking to acquire control of the Company if such person is prepared to make atakeover bid pursuant to a "permitted bid" or "competing permitted bid" inaccordance with the provisions of the Rights Plan. The Rights Plan is intendedto make it impracticable to acquire 20% percent or more of the outstandingvoting shares of the Company other than by way of a permitted bid or a competingpermitted bid. This impracticability arises as a result of the fact that theRights will substantially dilute the holdings of a person that seeks to acquirecontrol of the Company other than by means of a permitted bid or a competingpermitted bid.

There are no provisions in the By-laws regarding publicdisclosure of individual shareholdings. Notwithstanding this, applicableCanadian securities legislation required certain public disclosure of personsowning or acquiring common shares in excess of 10% of a corporation's issued andoutstanding share capital. 

C. **    Material Contracts**
Birch has not entered into any material contracts (not madein the ordinary course of business) in the two years prior the date of filing ofthis Form 20-F, except the Rights Plan. (See "Item 10 -Additional Information -Memorandum and Articles of Association").

D.     **Exchange Controls*Canadian Investment Controls***
There are no governmental laws, decrees or regulations inCanada relating to restrictions on the export or import of capital, or affectingthe remittance of interest, dividends or other payments to non-residents.Dividends paid to US residents, however, are subject to a 15% withholding tax ora 5% withholding tax for dividends if the shareholder is a corporation owning atleast 10% of the outstanding voting shares of Birch pursuant to Article X of thereciprocal tax treaty between Canada and the US (See "Item 10 -AdditionalInformation - Taxation").

Except as provided in the *Investment Canada Act*(the "ICA"),which has provisions that restrict the holding of voting shares bynon-Canadians, there are no limitations specific to the rights of non-Canadiansto hold or vote the common shares under the laws of Canada or the Province ofAlberta, or in the charter documents of Birch or its subsidiaries.

The ICA requires a person who is not a Canadian resident (a"non-Canadian") making an investment, which would result establish a newCanadian business or which would result in the acquisition of control of aCanadian business (i.e. the gross value of the assets of which exceed a certainmonetary threshold), to identify, notify, or file an application for review withthe Investment Review Division of Industry Canada ("IRD"). The notificationprocedure involves a brief statement of information about the investment on aprescribed form to be filed by the investor within 30 days followingimplementation of the investment. Specific investments are subject to reviewunder the ICA. It is intention of the IRD that investments requiring onlynotification will proceed without government intervention.

41

The following investments by non-Canadians are subject toreview under the ICA:
        1.
An investment is reviewable if there is an acquisition of a Canadian        business and the asset value of the Canadian business being acquired        equals or exceeds the following thresholds:         (a)
        For non-World Trade Organization ("WTO") investors, the threshold        is $5 million for a direct acquisition and $50 million for an indirect        acquisition; the $5 million threshold will apply
      however for an indirect acquisition if the asset value of the Canadian    business being acquired exceeds 50% of the asset value of the global    transaction;     (b)
        Except as specified in paragraph (c) below, a        threshold is calculated annually for reviewable direct acquisitions by        or from WTO investors. The threshold for 2005 is $250 million. Pursuant        to Canada's international commitments, indirect acquisitions by or from        WTO investors are not reviewable;
     (c)
        The limits set out in paragraph (a) apply to all investors for        acquisitions of a Canadian business that:
  
            (i)

    engages in the production of uranium and owns an interest in a producing    uranium property in Canada;  
            (ii)
    provides any financial service;  
            (iii)
    provides any transportation services; or  
            (iv)
    is a cultural business.        2.
Notwithstanding the above, any investment which is usually only notifiable, including the establishment of a new Canadian business, and    which falls within a specific business activity, including the publication    and distribution of books, magazines, newspapers, film or video recordings,    audio or video music recordings, or music in print or machine-readable form    may be reviewed if an Order-in-Council directing a review is made and a    notice is sent to the Investor within 21 days following the receipt of a    certified complete notification.
With reference to 1 (a) above, generally speaking, an  acquisition is direct if it involves the acquisition of control of the  Canadian business or of its direct or indirect Canadian parent and an  acquisition is indirect if it involves the acquisition of control of a  non-Canadian direct or indirect parent of an entity carrying on the Canadian  business. No change of voting control will be deemed to have occurred if an  investor acquires less than one-third of the voting control of a Canadian  corporation.

With reference to 1(a) above, a WTO investor, as defined in  the ICA, includes an individual who is a national of a member country of the  WTO or who has the right of permanent residence in relation that WTO member, a  government or government agency of a WTO investor-controlled corporation, a  limited partnership, trust or joint venture that is neither WTO-investor  controlled or Canadian controlled of which two-thirds of its board of  directors, general partners or trustees, as the case may be, are any  combination of Canadians and WTO investors.

The ICA exempts certain transactions from notification andreview, including, among others, 
        1.
    An acquisition of voting shares if the acquisition were made in the ordinary    course of that persons' business as a trader or dealer in securities;
        2.
    An acquisition of control of the company in connection    with the realization of a security interest granted for a loan or other    financial assistance and not for any purpose related to the provisions of    the ICA;
        3.
    The acquisition of voting interests by any person in the ordinary course of    a business carried on by that person that consists of providing, in Canada,    venture capital on terms and conditions not inconsistent with such terms and    conditions as may be fixed by the Minister; and

42

        4.
    Acquisition of control of the company by reason of an amalgamation, merger,    consolidation or corporate reorganization, following which the ultimate    direct or indirect control in fact of the company, through the ownership of    voting interests, remains unchanged.

E. **    Taxation**
In the opinion of Birch, the following is a summary of theprincipal Canadian federal income tax considerations generally applicable inrespect of the holding and disposition of common shares. The income taxconsequences to any particular holder of common shares will vary according tothe particular circumstances of each holder, including without limitation, thestatus of that holder as an individual, trust, corporation or member of apartnership, the jurisdiction in which that holder is subject to taxation andthe place where that holder is resident.

This summary is based upon the Company's understanding ofcurrent provisions of the Income Tax Act (Canada) and the regulations thereunder (collectively, the "Tax Act", or "ITA") and the Canada-United States TaxConvention (1980) (the "Tax Convention") as at the date of this Form 20-F, ofall specific proposals to amend the Tax Act publicly announced prior to the datehereof and of the current published administrative and assessing practices ofthe Canada Revenue Agency (formerly the Canada Customs and Revenue Agency).Other than such proposed amendments, this summary does not take into account oranticipate changes in the law, whether by way of judicial decision orlegislative action, nor any changes in the administrative or assessing practicesof the CRA. This summary does not take into account, or anticipate anyprovincial, territorial or foreign tax legislation or other considerations,which may differ from those consideration described herein.

This summary is applicable only to holders who for thepurposes of the Tax Act and the Tax Convention, are resident in the US, havenever been resident in or deemed to be resident in Canada at any time while theyhave held common shares; deal at arm's length with and are not affiliated with,the Company, hold their common shares as capital property, do not carry on andare not deemed to carry on an insurance business in Canada, and will not use orhold the common shares in the course of carrying on business in Canada. Specialrules, which are not discussed in this summary, may apply to a US holder that isa corporation that carries on business in Canada and elsewhere.

This summary is of a general nature only and is not intendedto be, nor should it be construed to be, legal or tax advice to any holder ofcommon shares. No opinion was requested by the Company or provided by itsauditors or lawyers. Each holder should consult his own tax advisor with respectto the income tax consequences applicable to him in his own particularcircumstances.
***Disposition of Common Shares***
A non-resident of Canada will not be subject to tax under theTax Act in respect of a capital gain realized upon the disposition or deemeddisposition of a common share of the Company unless it constitutes "taxableCanadian property" under the Tax Act and the holder is not entitled to reliefunder the Tax Convention. A common share being listed on a prescribed stockexchange will be taxable Canadian property to a non-resident holder if, at anytime during the period of five years immediately preceding the disposition, thenon-resident holder, persons with whom the non-resident holder did not deal atarm's length, or the non-resident holder and such persons, owned (or had theright to acquire) 25% of more of the issued shares of any class or series of theCompany (or any predecessor) or such shares were acquired in a tax-deferredexchange for property that was itself taxable Canadian property. 

In the case of a non-resident holder to whom shares of theCompany represent taxable Canadian property and who is resident in the US, noCanadian tax will generally be payable on a capital gain realized on such sharesby reason of the Tax Convention, unless the value of such shares is derivedprincipally from real property situated  

43

in Canada or the non-resident holder previously held the shares while residentin Canada. Mineral exploration rights are generallyconsidered to be real property for this purpose. Shareholders should consultwith their advisors as to whether they will be afforded relief under the TaxConvention.

If common shares of the Company constitute taxable Canadianproperty and a holder is not afforded relief under the Tax Convention, a capitalgain (or capital loss) will generally be realized to the extent that theproceeds of disposition received exceed (or are less than) the aggregateadjusted cost base of such shares, net of any reasonable costs of disposition.One-half of any such capital gain ("taxable capital gain") will be required tobe included in income in the year of the disposition. One half of the amount ofany capital loss ("allowable capital loss") may be deductible against certaintaxable capital gains realized in the year, and may otherwise be available fordeduction in other taxation years in accordance with the provisions of the TaxAct.

However, special rules apply if a non-resident or certaindesignated partnerships dispose of common shares of the Company to anothercorporation resident in Canada with which the non-resident does not deal or isdeemed not to deal at arm's length and, immediately after the disposition, theCompany is "connected" with the purchaser corporation within the meaning of theTax Act. Generally speaking, such circumstance may occur 

where the Company is controlled by the purchaser corporationor where the purchaser corporation holds shares representing more than 10% ofthe issued share capital of the Company having full voting rights under allcircumstances and shares having a fair market value of more than 10% of the fairmarket value of all issued shares of the Company. In such case, amongst otherresults, the amount by which the fair market value of any consideration paid bythe purchaser corporation (other than any shares of the purchaser corporation)exceeds the paid-up capital of the common shares sold will be deemed to be adividend paid by the purchasing corporation, and subject to withholding taxes asdescribed below.
***Dividends***
In the case of any dividends paid or credited or deemed to bepaid or credited to non-residents, the non-resident will be subject to tax onthe gross amount of such dividends. In the absence of protection under the TaxConvention, the Company will be required to withhold there from on account oftax, 25% of the amount of such dividend, and remit same to the Receiver Generalof Canada, and the net amount of the dividend will be paid to the non-residentholder. In certain cases Article X of the Tax Convention reduces the rate of taxon dividends paid to residents of the US to 15% of the gross dividend (or 5% inthe case of certain corporate shareholders owning at least 10% of the Company'svoting shares). Stock dividends received by non-residents from the Company aretaxable in Canada as ordinary dividends.

Dispositions of common shares to the Company (unless theCompany acquired the common shares in the open market in the manner in whichshares would normally be purchased by any member of the public), will result ina deemed dividend to the holder equal to the amount by which the considerationpaid by the Company exceeds the paid-up capital of such shares. The amount ofsuch deemed dividend would be subject to withholding tax as described above.
***US Federal Income Tax Consequences***
The following is a discussion of possible US Federal incometax consequences, under US law, generally applicable to a US Holder (as definedbelow) of common shares of the Company. This discussion does not addressconsequences peculiar to persons subject to special provisions of US Federalincome tax law, such as those described below as excluded from the definition ofa US Holder. In addition, this discussion does not cover any alternativeminimum, US state and local or foreign tax consequences. 

The following discussion is based upon the Internal RevenueCode of 1986, as amended (the "Code"), 

44

Treasury Regulations, published Internal Revenue Service("IRS") rulings, published administrative positions of the IRS, and courtdecisions that are currently applicable, any of which could be materially andadversely changed, possibly on a retroactive basis, at any time. In addition,the discussion does not consider the potential effects, both adverse andbeneficial, of recently proposed legislation which, if enacted, could beapplied, possibly on a retroactive basis, at any time.
**This summary is for general information only and it is notintended to be, nor should it be construed to be, legal or tax advice to anyholder or prospective holder of common shares and no opinion or representationwith respect to the US Federal income tax consequences to any such holder orprospective holder is made. Holders and prospective holders of common shares ofthe Company should consult their own tax advisors about the US Federal, US stateand local, and foreign tax consequences of purchasing, owning and disposing ofcommon shares of the Company.

As used herein, a US Holder includes a holder of commonshares who is a citizen or individual resident (as defined under US tax laws) ofthe United States; a corporation created or organized in or under the laws ofthe US or of any political subdivision thereof; an estate the income of which istaxable in the US irrespective of source; or a trust if (a) a court within theUS is able to exercise primary supervision over the trust's administration andone or more US persons have the authority to control all of its substantialdecisions or (b) the trust was in existence on August 20, 1996 and has properlyelected to continue to be treated as a US person. This summary does not addressthe US tax consequences to, and US Holders do not include, persons subject tospecific provisions of federal income tax law, including, butnot limited to, tax-exempt organizations, qualified retirement plans, individualretirement accounts and other tax-deferred accounts, financial institutions,insurance companies, real estate investment trusts, regulated investmentcompanies, broker-dealers, non-resident alien individuals, persons or entitiesthat have a "functional currency" other than the US dollar, persons who holdcommon shares as part of a straddle, hedging or a conversion transaction, andpersons who acquire their common shares as compensation for services. Thissummary is limited to US Holders who own common shares as capital assets and whohold the common shares directly and not through an intermediary entity.***Distributions on Common Shares of the Company***
Subject to the discussion below regarding "passive foreigninvestment companies" ("PFICs"), US Holders receiving dividend distributions(including constructive dividends) with respect to common shares of the Companyare required to include in gross income (for US Federal income tax purposes) thegross amount of such distributions, to the extent that the Company has currentor accumulated earnings and profits, as determined under US Federal taxprincipals. This inclusion is done without reduction for any Canadian income taxwithheld from such distributions.

Any Canadian tax withheld may be credited (subject to certainlimitations) against the US Holder's US Federal taxable income. (See moredetailed discussion at "Foreign Tax Credits" below.) To the extent thatdistributions exceed current or accumulated earnings and profits of the Company,they will be treated first as a return of capital up to the US Holder's adjustedbasis in the common shares and thereafter as a gain from the sale or exchange ofthe common shares. Dividends received by non-corporate US Holders may be subjectto US federal income tax at lower rates (generally 15%) than other types ofordinary income in taxable years beginning before 2009 if certain conditions aremet. These conditions include the Company not being classified as a PFIC, itbeing a qualified foreign corporation, the US Holder's satisfaction of a holdingperiod requirement, and the US Holder not treating the distribution as"investment income" for purposes of the investment interest deduction rules. Inthe case of US Holders that are corporations, such dividends generally will notbe eligible for the dividends received deduction.

45

***Foreign Tax Credit***
A US Holder who pays (or has withheld from distributions)Canadian income tax with respect to the common shares of the Company may beentitled, at the option of the US Holder, to either a deduction or a tax creditfor such foreign tax paid or withheld, at the option of the US Holder.Generally, it will be more advantageous to claim a credit because a creditreduces US Federal income taxes on a dollar-for-dollar basis, while a deductionmerely reduces the taxpayer's income subject to tax.

This election is made on a year-by-year basis, and applies toall foreign income taxes (or taxes in lieu of income tax) paid by (or withheldfrom) the US Holder during the year. There are significant and complexlimitations which apply to the credit, among which is the general limitationthat the credit cannot exceed the proportionate share of the US Holder's USincome tax liability that the US Holder's foreign source income bears to his/heror its worldwide taxable income.

In the determination of the application of this limitation,various items of income and deduction must be classified into foreign anddomestic sources. Complex rules govern this classification process. There arefurther limitations on the foreign tax credit for certain types of income suchas "passive income", "high withholding tax interest", "financial servicesincome", "shipping income", and certain other classifications of income. Foreigntaxes assigned to a particular class of income generally cannot offset UnitedStates tax on income assigned to another class. Under the American Jobs CreationAct of 2004 (the "Act"), the basket limitation will be modified significantlyfor tax years beginning after 2006.

Under the Act, unused foreign tax credits can generally becarried back one year and carried forward ten years. US Holders should consulttheir own tax advisors concerning the ability to utilize foreign tax credits,especially in light of the changes made by the Act.
***Currency Fluctuations***
For United States federal income tax purposes, the amountreceived by a US Holder as payment with respect to a distribution on, ordisposition of, Common Shares, if paid in Canadian dollars, will be the USdollar value of the payment, regardless of whether the payment is laterconverted into US dollars. In such case, the US Holders may recognize additionalordinary income or loss as a result of currency fluctuations between the date onwhich the payment is made and the date the payment is converted into US dollars.
***Disposition of Common Shares of the Company***
Subject to the PFIC discussion below, a US Holder willrecognize gain or loss upon the sale of commons shares of the Company equal tothe difference, if any, between the amount of cash plus the fair market value ofany property received, and the US Holder's tax basis in the common shares ofCompany.

This gain or loss will be capital gain or loss if the commonshares are a capital asset in the hands of the US Holder, which will be ashort-term or long-term capital gain or loss depending upon the holding periodof the US Holder. Under present law, a non-corporate US Holder generally iseligible for a maximum 15% US Federal income tax rate for net long-term (heldmore than one year) capital gains. Gains and losses are netted and combinedaccording to special rules in arriving at the overall capital gain or loss for aparticular tax year. Deductions for net capital losses are subject tosignificant limitations. 
***US Anti-Deferral Regimes - Passive Foreign Investment Company("PFIC") Regime***
The PFIC rules may apply to US Holders if the Company, or anentity directly or indirectly owned by the Company ("Related Entity"), derives75% or more of its gross income from certain types of "passive  

46

income" (generally, interest, dividends, rents, royalties andthe like), or if the average value during a taxable year of the Company or theRelated Entity's "passive assets" (generally, assets that generate passiveincome) is 50% or more of the average value of all assets held by the Company orthe Related Entity. If the Company or a Related Entity is classified as a PFIC, a US Holder will besubject to increased tax liability in respect of gain recognized on thedisposition of Common Shares or upon the receipt of certain distributions,unless the US Holder makes an election to be taxed currently on his, her or itspro rata portion of the Company's income and gain, whether or not such income orgain is distributed in the form of dividends or otherwise, and the Companyprovides certain annual statements which include the information necessary todetermine inclusions and assure compliance with the PFIC rules. As anotheralternative to the foregoing rules, a US Holder may make a mark-to-marketelection to include in income each year as ordinary income an amount equal tothe increase in value of the Common Shares for that year or to claim a deductionfor any decrease in value (but only to the extent of previous mark-to-marketgains).

Neither the Company nor any Related Entity can give anyassurance as to its status as a PFIC for the current or any future year, andoffers no opinion or representation of any kind with respect to the PFIC statusof the Company or any Related Entity. **US Holders should consult their own taxadvisors with respect to the PFIC issue and its applicability to theirparticular tax situation.**
F. **    Dividends and Paying Agents**
This item is not applicable.

G. **    Statement by Experts**
This item is not applicable.

H. **    Documents on Display**
Documents concerning Birch which are referred to in this Form20-F may be inspected upon written request to the Corporate Administrator ofBirch as follows:

        Jane Quinn

        Shareholder Services

        Birch Mountain Resources Ltd.

        Suite 300, 250 - Sixth Avenue S.W.

        Bow Valley Square 4

        Calgary, AB, Canada

        T2P 3H7

The Company is subject to the information requirements of theSecurities Exchange Act of 1934, as amended (the "Exchange Act"), and, to theextent required of Canadian companies, files periodic reports and otherinformation with the SEC. All such reports and information may be read andcopied at the public reference facilities listed below. The Company intends togive its shareholders reports containing audited year-end financial statementsand a report thereon from its independent chartered accountants and quarterlyreports for the first three quarters of each fiscal year containing unauditedinterim financial information.

Statements made in this Form 20-F on Form 20-F about thecontents of contracts or other documents are not necessarily complete and theCompany refers you to the copy of such contracts or other documents filed asexhibits to this Form 20-F.

47

The Company's SEC filings, and the exhibits thereto, areavailable for inspection and copying at the public reference facilitiesmaintained by the Securities and Exchange Commission in Judiciary Plaza, Room1024, 450 Fifth Street N.W., Washington, D.C., 20549. Copies of these filingsmay be obtained from these offices after the payment of prescribed fees. Pleasecall the Securities and Exchange Commission at 1-800-SEC-0330 for furtherinformation on the public reference rooms. These filings are also available onthe Securities and Exchange Commission's website at www.sec.gov.

The Company will also provide its shareholders with proxystatements prepared according to Canadian law. As a Canadian company, theCompany is exempt from the Exchange Act rules about prescribing the furnishingand content of proxy statements to shareholders and is also exempt from theshort-swing profit recovery and disclosure regime of Section 16 of the ExchangeAct.

I. **    Subsidiary Information**
This item is not applicable.
**ITEM 11     QUANTITATIVE AND QUALITATIVE DISCLOSURESABOUT MARKET RISK**
This item is not applicable.
**ITEM 12     DESCRIPTION OF SECURITIES OTHER THAN EQUITYSECURITIES**
This item is not applicable.
**PART II

ITEM 13     DEFAULTS, DIVIDEND ARREARAGES ANDDELINQUENCIES**
There have been no defaults in the payment of principal,interest or a sinking or purchase fund installment or any other material defaultrelated to indebtedness. There are no dividend arrearages or any otherdelinquencies with respect to any class of preferred stock.
**ITEM 14     MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITYHOLDERS AND USE OF PROCEEDS**
There has been no modification of the instruments definingthe rights of holders of any class of the Company's registered securities. Therehas been no modification or qualification of the rights evidenced by any classof the Company's registered securities by issuing or modifying any other classof securities. There are no assets securing any class of the Company'sregistered securities. There has been no change in the last financial year tothe trustee of the Company's registered securities.
**ITEM 15     CONTROLS AND PROCEDURES
*Disclosure Controls and Procedures***
The Chief Executive Officer, Douglas J. Rowe, and ChiefFinancial Officer, Hansine M. Ullberg, evaluated the effectiveness of Birch'sdisclosure controls and procedures as of December 31, 2004 (the "EvaluationDate"), and concluded that, as of the Evaluation Date, Birch's disclosurecontrols and procedures were effective to ensure that information Birch isrequired to disclose in its filing with the SEC under the Exchange Act isrecorded, processed, summarized and reported, within the time periods specifiedin the SEC's rules and forms, 

48

and to ensure that information required to be disclosed byBirch in the reports that it files under the Exchange Act is accumulated andcommunicated to Birch's management, including its principal executive officerand principal financial officer, as appropriate to allow timely decisionsregarding required disclosure.
***Changes in Internal Control Over Financial Reporting***
There were no significant changes in Birch's internalcontrols during the year ended December 31, 2004 that could materially affect,or is reasonably likely to materially affect, the Company's internal controlover financial reporting.
**ITEM 16     RESERVED BY THE SEC

ITEM 16A     AUDIT COMMITTEE FINANCIAL EXPERT**
The Board of Directors of Birch has determined that LarryShelley, CA is an "audit committee financial expert", as defined in Item 16A ofForm 20-F and is independent, as defined by rules of the AMEX.
**ITEM 16B     CODE OF ETHICS**
On May 7, 2004, the Company's Board of Directors adopted theBirch Mountain Resources Ltd. Code of Business Conduct and Ethics ("Code ofEthics"). The Code of Ethics outlines the Company's business principles, and theethical and legal standards which each of its directors, officers and employees,including its principal executive officer, principal financial officer,principal accounting officer or controller, or persons performing similarfunctions must adhere to when acting on behalf of the Company. 

Through its Code of Ethics, the Company prescribes thefollowing principles: 
 •
            honest and ethical conduct, including the            ethical handling of actual or apparent conflicts of interest between            personal and professional relationships;
 •
            full, fair, accurate, timely and understandable            disclosure in the Company's shareholder reports and in other public            communications and filings of the Company;
 •
        compliance with applicable governmental laws, rules        and regulations;
 •
        the prompt internal reporting of violations        of the Code of Ethics to an appropriate person or persons identified in        the Code of Ethics; and
 •
            accountability by all of the Company's            directors, officers and employees for adherence to its Code of            Ethics.

A copy of the Code of Ethics was filed as an exhibit to theCompany's Form 20-F dated June 29, 2004 and is available on the Company'swebsite at: www.birchmountain.com.

**ITEM 16C     PRINCIPALACCOUNTANT FEES AND SERVICES**
49

The following table sets forth, for each of the yearsindicated, the fees billed by Birch's independent public accountants, MeyersNorris Penny LLP, Chartered Accountants, and the percentage of the services thatwere approved by the audit committee.

 
 **Year Ended December 31
 
 
 **2003
 **2004
 
Audit Fees
 
$ 
37,267
 
$ *********************************************************************************************************************************************************************************************************************************************************************************************************************************************************************************** |
|--|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|