Everyone else that’s commented so far seems to think you’re talking about ERP stuff. I spent about a year working with a EPM consulting firm, and most of their experienced guys were making $200K, and many of them significantly more. It was my understanding that the ERP guys didn’t make quite so much. Qualified consultants were hard to find, some of them billing at $400-450/hr. SAP actually had a division that did the work themselves, but their sales side often seemed to prefer to refer the work out to boutiques.