3M plans to start shipping BEFs (Brightness Enhancement Film) from its plant, located in the Tainan Science Park, in July 2005. Full capacity at the plant is set at 90,000 square meters, which is enough for approximately one million 17" panels. However, the fourth quarter of 2005 is anticipated to witness a second phase of production line expansion, for a full capacity of 200,000 square meters, while a second stage of construction is slated to take place to further enlarge the factory in year 2007. Seeing the trend to replace CCFL backlights with LED, 3M is also aggressively developing BEFs for LED back-lit panels. Introduction of such BEFs is expected to happen in 2006.