The goals for this study were to identify store component, systems, and planning alternatives that may offer first-cost or life cycle clost benefits and/or improve project quality.  The group attempted to understand the key design elements as presented by the design team; these design elements had not yet been tested with customer surveys and focus groups.  With the intense value engineering currently under consideration by the company, this was an excellent time to review the design from the customer and retail perspective.  This study reviewed and tested some of these primary elements and suggested that considerable cost benefits could derive from a reprioritization of key design elements if they are so warranted from a customer perspective.  Perhaps the most significant consideration would be to look for more opportunities to enhance the already strong Victora's Secret Beauty stores.  MENG Analysis provided a total of 55 proposals yielding a total annual savings potential of $83,931,077.