This is a fluid energy mill for micronization of precious metal ores and tailing as well as other mineral commodities, In the gold mining industry it is known 15% of precious metals are lost in the tailings as unrecoverable. Fine grinding prior to extraction processing with this technology will allow significantly increased recovery of precious metals. The technology was developed with the involvement of an electric utility and three engineering firms. Previously used in gold mining processing. I have the turbo machinery manufacturer that will build the mill(s) for a mining entity. Asset sale includes blueprints, designs and test data for commercial mill manufacturing and designs for filing a new patent. Also included is an established C-Corporation with $4 million loss carry forward with tax benefits to purchaser. Over $5 million was spent on research & development, looking to sell both the technology and an C-Corporation with tax benefits to purchaser Competitive advantage would be capital cost about half of competitor mills with major savings in electrical usage.