EDITORIAL REVIEW: A breakthrough in health care for employees and employers alike, HSAs stand for "Health Savings Accounts." As of Januar y 1, 2004, HSAs are a new option from the U.S. government, similar to an IRA, offering individuals a new, tax-sheltered way to accumulate savings. Tax-free dollars in HSAs may be withdrawn instantly for qualified medical expenses, rolled over without penalty for spending in future years, or invested, to accumulate savings to pay for health needs after retirement. As 73% of all Americans spend $500 or less on medical costs each year and most of us want to save for future health care and retirement needs, Health Savings Accounts (HSAs) make sense for many of us. The consumer wins with a tax-advantaged account for medical expenses, which is portable, and grows tax-free, just like an IRA; and wins again with using the lower-cost, must have, high-deductible health policy. The 'Consumer's Guide to HSAs' answers the question "What's in it for Me?" But responsibility doesn't stop there. You must read your medical reports, check statements, and count your pills carefully. Ask questions. Keep records for future use, and soon you will realize as much of the benefits of consumer-driven health care and HSAs as possible.