One of five in the "Money Smart" series, this edition discusses the concept of borrowing and is aimed at upper elementary students. The eight chapters include: "If you Would Know the Value of Money..", Interest: It Can Swallow You, Applying for a Loan, Big-Ticket Borrowing, Credit Cards, Other ways to Borrow, The "Debt Monster" and Married Couples and Taming the "Debt Monster." Using an interesting layout, bold type, boxed items of interest and color photos, the book provides an appropriate and absorbing introduction about borrowing using an historical as well as contemporary approach. Borrowing seems to be one of the first money concepts that children learn. Unfortunately, with the advent of credit cards, the concept of paying back monies borrowed seems to have become hidden behind the urge to spend. The book does a good job of explaining the pitfalls of borrowing and encourages readers to be responsible. Parents will benefit from the book's discussions and will hopefully be included in some classroom activities as attitudes towards money issues are often set at home. There is some repetition across the series which may have been intentional since the issues are interrelated. A glossary of new terms, a bibliography, sources for further information and notes about the authors are included at the end of the book. It would have been a plus had newly introduced vocabulary been highlight within the text, as well. Overall, it's a balanced and appropriate introduction on a subject of great interest to all. Reviewer: Meredith Kiger, Ph.D.