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Dear Sue,
I have been asked to appraise collections of reel to reel sound tapes on several occasions.  Of course the critical issue is not only the condition of the tapes, but more importantly, what is on them.  There have been several major collections donated to archives and several others purchased by wealthy individuals who turned around and donated them to an archive for tax and preservation purposes.

If you would tell me the subject matter of the material, I could suggest an appropriate appraiser on the East Coast.

Best regards,
David Hoffman
www.theHoffmancollection.com