Business Process Re-engineering (BPR) is an integral ongoing effort to a corporation. Businesses evolve, technologies improve and organizations regularly need to "Retool" to remain competitive and effective. This lecture provides some insights and "Best Practices" relating to being successful at BPR efforts. It also provides a guideline for defining high level process categories that are commonly found within a corporation that often cross hierarchical departments - where breaks in process are often found and need to be worked on to improve effectiveness.