There are five energy saving companies (ESCO) in Finland Although the market is limited and the number of Escos is still small, their turnover is rapidly increasing (Bertold er al 2006) At the moment only one material savings company (MASCO) offers services with funding and saving guarantees. The first ind success ful MASCO contract was launched in 2004 between M Real Ltd Tako cardboard factory and Inesco itd., one of the five ESCO companies. Until now paper industry has bought assistance for material saving projects from consultancy companies, machinery producer or universities and research centres. if their own resources have not been sufficient. Some environmental, cleaning or waste management companies are also starting to offer waste prevention services but their expertise is hardly enough for developing material efficiency of heavy industry processes. In some countries management service for material flows is common in the management of chemicals (Reiskin et al.. 1999). Chemical management services are being launched also in Nordic countries by one company.