Gardner/Ross' recent financial woes are starting to take their toll. Benny, using his lip reading ability finds out GR is planing on laying off employees. Grant enters the board room and asks if he is being let go, seeing as how he is the newest member of the firm. Sally tells him that in no uncertain terms his department is NOT being eliminated. This angers Grant, as he demands that he be entitled to equal consideration in the cutback process. He storms back into his ""office"" and programs his computer to lose as much money as possible. Unfortunately for him it backfires, and he makes more money than ever before. D'Arby begins working with a new client who wants to build a UFO sanctuary on his land near Toronto. Jack tells him to drop the deal, saying it can't make any money, but worried for his job and desperate for deals, he asks Monica for help. Monica and D'Arby concoct a scheme to turn the sanctuary into a theme park. Sally's deal with Roz Bitner for the Polar Pipeline take