Sidony, yes I have used FSAs. Last year we put $5000 into one for the whole year, BEFORE taxes. That is so useful. We used up the whole $5K in uncovered medical expenses (you can even get reimbursed for aspirin and cold medicines) so got full reimbursement. There is a little bit of tension toward the end of the year to see if we actually spent the $5K or not, since you have to guess at the beginning of the year how much you will actually spend, and if you don't spend that much, you can't get the extra money back. But we made it this year. This year we only put $2000 in the account as we didn't anticipate as much medical expenditures in 2007. You can also have an FSA for childcare.