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Re‐engineering is losing its place at the top of the fashionable management methodologies. This is perhaps because it has failed to deliver its promised range of benefits. In turn, this is because the practice of implementing re‐engineering is complex ‐ more complex than is realised by many who understand the simple concept behind re‐engineering but fail to think through the many factors associated with making the change. Suggests that many managers have too simplistic a view of re‐engineering; outlines critical success factors, and sets out an approach to delivering the full potential of re‐engineering.