The decision as to which programming language to use in intermediate business programming courses has become increasingly challenging. For many years COBOL has been the language used, but recently Java has become the language of choice. This has come with the benefit of the use of a language that is fully object-oriented, but has also come with some costs. Among the costs is a more awkward Graphical User Interface, but the primary cost is the loss of the scope of data file processing that existed with COBOL. The use of C# in intermediate programming courses provides all of the benefits of Java, as far as object-orientation, and also provides the data file processing available in COBOL, but with a much more intuitive Graphical User Interface. What was lost by going from COBOL to Java has been regained by going from Java to C