IT'S NEVER TOO EARLY: A GUIDE TO PLANNING AND ENJOYING YOUR RETIREMENT LIFESTYLE. Kling, Sidney and Joseph Levy. Don Mills (Ont.), Stoddart, c1985. 343pp, paper, $14.95, ISBN 0-7737-2033-2.CIP Post-Secondary Reviewed by Mollie Hooper Volume 13 Number 6 1985 November Joseph Levy and Sidney Kling are active members of the Canadian Association of Pre-Retirement Planners. Their professional careers are devoted to teaching, counselling, consulting, and writing in the retirement planning field. This book is not part of a series, but Sidney Kling has written a best seller, How to Retire and Invest Successfully in Florida (General, 1982), while Joseph Levy is author of three other books, Play Behavior, Time to Live, and Leisure Today (Back Door, 1983). These accomplishments qualify these men to write an excellent guide to retirement. This book runs the gamut from when one should begin to plan for retirement, how to keep physically and mentally healthy in retirement, sex in retirement, financial and legal planning, eating habits, careers in retirement, an evaluation of wintering in any one of the five favourite American States (Florida, Texas, New Mexico, Arizona, and California), to single retirement. As with any well organized piece of work, this book contains a very comprehensive table of contents giving each chapter heading plus a number of subheadings enabling the reader to easily find specific areas of concern. Eighteen worksheets throughout the book help you to assess yourself with regard to each topic covered, e.g., exercise programs, basic human needs, overall food style, retirement budgeting, etc. A number of tables give factual information in areas where most necessary. Several appendices, which include notes on elderhostels, masters games, growing younger, exercise, and a resources list of books on lifetime planning, complete this guide. It is well written in an interesting style calculated to catch and hold the attention of the reader and still be very practical. Clear print on good paper is easy on the eyes. With a basic philosophy that.. ."Growing older should not be viewed as a time to 'disengage' and withdraw from life. Retirement can be a reaching out to new objectives and pleasures," It's Never Too Early should be read by all those in preretirement years and up. Mollie Hooper, Qualicum Beach, B.C.