REGARDLESS OF HOW ONE DEFINES THE GOALS OF THE CRIMINAL JUSTICE SYSTEM, FROM A PRACTICAL STANDPOINT, DEFENSE ATTORNEYS MUST GIVE MUCH THOUGHT TO THE SENTENCING PROCESS. THIS IS PARTICULARLY TRUE IN CASES OF WHITE-COLLAR CRIMINALS, SINCE MANY POTENTIAL MITIGATING FACTORS AND CREATIVE ALTERNATIVE SENTENCING OPPORTUNITIES ARE AVAILABLE. THE IMPORTANCE OF THE PRESENTENCING REPORT IN THE SENTENCING PROCESS CANNOT BE OVERESTIMATED. IT IS IMPORTANT THAT THE DEFENSE COUNSEL ADEQUATELY PREPARE CLIENTS FOR THIS INVESTIGATION AND ENSURE THAT REPORTS ARE ACCURATE. SPECIAL CONSIDERATION MUST BE GIVEN TO THE USE OF WRITTEN MEMORANDA AND COURT PRESENTATIONS BY DEFENDANTS ON MITIGATING FACTORS PRESENT IN THE CASES. SINCE SOCIETY IS DEMANDING INCREASINGLY HARSHER TREATMENT OF WHITE COLLAR CRIMINALS, ATTORNEYS SHOULD BE THOROUGHLY FAMILIAR WITH THE RANGE OF SENTENCING ALTERNATIVES AVAILABLE IN SUCH CASES AND METHODS FOR REDUCING AND MODIFYING SENTENCES. IN SEEKING APPELLATE REVIEW OF THE SENTENCE, ATTORNEYS MUST MAKE A DISTINCTION BETWEEN REVIEW OF THE MERITS OF THE SENTENCE IMPOSED AND REVIEW OF THE PROCEDURES LEADING TO SENTENCING. ALTHOUGH APPELLATE COURTS HAVE NO POWER TO REVISE THE SENTENCE IMPOSED IF THAT SENTENCE IS WITHIN THE LIMITS ALLOWED BY STATUTE, THESE COURTS MAY REVIEW THE SENTENCING PROCESS ITSELF TO INSURE THAT IT IS FREE FROM PROCEDURAL ERROR. NO REFERENCES ARE PROVIDED, BUT RELEVANT COURT CASES ARE CITED. (KCP)