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have dodged most of the bullets, although the luxury tax has been devastating," said Randy Rust, general manager, Westport Ship- yards. Despite the tax, last year was the busiest ever for Westport based on dollar and boat volume, and 1993 isn't looking bad either. Ac- cording to Mr. Rust, the yard has a 90-foot passenger vessel, three 106-foot and one 112-foot megayachts under construction, most for delivery in '93. Mr. Rust attributes part of the upswing to the company's fiberglass hulls and its affiliation with Ft. Lauderdale, Fla.- based Westship, which has allowed the Westport, Wa.-based company to expand east. Despite the company's success, Mr. Rust can only imagine what volume would be without the luxury tax. "The uncertainty of the bill is what's killing deals, because you (the customer) do not want to be the last person at the yacht club to pay the luxury tax," Mr. Rust said. Crescent Beach Boatbuilders is another yard which has picked up additional refit business in the past year, but the company also has an order for its new, Jack Sarin-de- signed 115-foot, tri-level yacht, slated for a September 1993 deliv- ery, according to Greg Tiemann, director of sales and marketing. The 115-foot yacht, with a 24-foot beam, is powered by two MTU 8V396 engines, driven through ZF-450 3.5:1 reduction gears, generating 1,502 hp each. Despite a steady flow of newbuildings and refits, Crescent Beach has also been hurt by the luxury tax. "We are an international company but our clients are mainly in the U.S.," Mr. Tiemann said. "There has been talk for so long the tax would be gotten rid of, people are just sitting around and waiting for it to happen. Many companies have expanded to repair and refit to keep the cash flow going." Custom yacht builder Admiral Marine Works, which has developed a process to build fully detailed, one- off female molds to allow for a totally custom, all-molded fiberglass yacht, will deliver the 161-foot Ewiva this summer. Propelled by two MTU engines with the aid of Lips propellers and thrusters, the Ewiva will be able to reach 25 knots. The yacht will be equipped with Northern Lights gen- erators, Royal West Electric steering controls, two Steen anchor wind- lasses, and Aquamet shafting. Elec- tronics equipment onboard will in- clude Robertson (3) and Sailor (1) VHS radios; Furuno radar; C. Plath "You don't want to be the last person at the yacht club to pay the luxury tax" — Randy Rust gyrocompass; Northstar loran; and Comnav autopilot. Ewiva's interior components are constructed entirely of Nomex hon- eycomb, employing aircraft materi- als and assembly techniques. Her composite structure, utilizing a foam cored, Kevlar/glass laminate, re- quired one of the most complex, one- off toolings ever. Delta Marine Industries, in busi- ness since 1967 building fiberglass fishing boats for the North Pacific, delivered its first motoryacht in 1983. The company builds molded fiber- glass in five sizes and delivered the Taurus, a 120-foot Caterpillar-pow- ered yacht in 1992. The Taurus, delivered to a U.S. owner, also is equipped with a Schottel thruster, two Northern Lights generators, Twin Disc reduc- tion gears, Aquamet shafting and a full complement of electronics from Furuno, Raytheon and C. Plath. Based on recent inquiries and the expected repeal of the luxury tax, 1993 should be a good year, accord- ing to John O'Brien, director of marketing. 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