Sir; It was with some sadness that I read the euro article "Footing the bill" (The Grocer, April 14); in particular, the reluctance of many UK businesses to make preparations for the euro. Over the past year, we have been fortunate enough to work with a multinational retailer which views the euro as a business opportunity rather than a vague threat from overseas. Our client had the foresight to take a proactive view on the euro and made the training of frontline staff a priority. Since we were commissioned to assist in the delivery of training over a year ago, we have helped our client develop distance learning materials for its frontline staff, both throughout Euroland and the UK. Come 1 January 2002, our client will be confident that its staff will lead the industry in euro handling. In addition, should the UK join later, all the systems and knowledge will be in place to ensure leadership in the UK market. Response to change is usually a decisive factor in close run industries. Retailers who choose to ignore the euro will be losing out on an opportunity to gain a competitive edge and could, ultimately, find themselves out of the race. Justine Gaubert Training and communications director The Workshop Sheffield {{LETTERS }}