[NEW CASTLE HiTMEN]

Thanks Dave. The furnace and Hot water tank can not be enclosed or covered in any way according to our building codes. The house is kinda new (5 years) so I am up with the building codes. If I completely finished the basement (enclosed ceilling) it would be considered living space. Therefore my local government would tax me on the extra square footage. Good idea about the carpet. Probably will be less expensive. There is wiring between the floor boards so I am going to buy the light strips with moveably fixtures and attach to outside of boards. I had the builder put an extra course of block to make it higher. From floor to ceiling is 8 1/2 feet. From air ducts to floor is 7 1/2 feet.