Although falling oil prices and the generally dismal economic outlook have resulted in many synfuel project cancellations and deferrals, the developers of the New England Energy Park have determined, on the basis of this feasibility study, that a coal based, synthetic fuel facility is environmentally, technically, and politically viable in the New England region. The major area of uncertainty involves the financial/economic issues which relate directly to the construction and operation of a multibillion dollar energy production facility. The NEEP developers are now reasonably confident the products produced by the project can be sold to displace foreign oil products. However, despite its ability to displace foreign oil, the project is subject to operating losses in the first years of operation before unit production costs reach stability. The financial issues that face the NEEP development group center around the risks present in a multibillion dollar pioneer energy production facility and the ability or willingness of the participants to absorb these risks. NEEP has structured a risk mitigation strategy that addresses all of these factors; but real risks remain which require support from the United States Synthetic Fuels Corporation (SFC) to encourage investors to participate in the project.