Project owners who want to generate an additional cash- flow and thus increase their return on investment from selling emissionreductions realized by their project such as       • energy companies investing into a new energy source.       • municipalities investing into refurbishment of an old district heating system.       • forestry, wood processing and agro-industrial companies investing into (micro) power production systems that replace the use of power generated by fossil fuels.     Carbon credit buyers - international or national government agencies and funds. Bioheat International continually does have Carbon Credits in stock.     GHG emission saving technology manufacturers wishing to include the emission reduction value of their products in bids.     Large CO2 emitters wishing to estimate and optimise the future impact of the Kyoto Protocol on their operations.     Organizations carrying out research and capacity building in fields influenced by the Kyoto Protocol.