The cyclical economic downturn in the United States hasforced many Extension administrators to rethink and adjustservices and programming. The Cooperative Extension System(CES), the organization primarily responsible for governmentalExtension work in the United States, at Iowa State University responded to this economic downturn by restructuring its organizationfrom county based to a regional model. This paper shares the experiences of key administrators in planning this restructuringprocess and the lessons learned. This experience and the restructuringprocesses used have implications for administrators in all organiizational setting