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This book presents, for the first time, a new technology for improving products and innovating new and better products, first developed in Japan by Yoshihiko Sato. Value analysis tear‐down combines traditional tear‐down with the technologies of value analysis and value engineering. Within a few years of its public announcement in Japan, value analysis tear‐down was adopted by all eleven Japanese automobile manufacturers, and many of the Japanese consumer electronics manufacturers. Jerry Kaufman, based in Houston, Texas, is a recognized authority and author on value engineering and value management, and has contributed much that is in these technologies to the process described in this book. The result of his collaboration with Mr. Sato is a process that helps engineers and managers reduce product cost, improve quality, continuously improve existing products, and discover opportunities for innovative change.