Saab aims to break even next year with the help of a job-cutting restructuring plan announced last November. The idea is to trim Saab's breakeven point to an annual sales level below 140,000 units. Combining Opel and Saab operations in areas like marketing, distribution and product development will certainly help to reduce costs. But market conditions are not favourable and if turnaround is not evident by 2004, GM may consider more drastic measures.