Please don't SHOUT at us ! Typing everything in capital letters is considered to be bad-manners... Now to answer your question... Layers [Tags] can have colors set manually from your model's materials - including transparency and textures... But only their colors are accessible [get/set] through the Ruby API - i.e. not transparency or textures. SketchUp can have materials which include simple colors and textures - with or without transparency. So if you want to 'extract' your layer/tag colors with Ruby it is possible, then you can use the color' RGB data to make a new material in your model [perhaps named after the layer/tag name ?]. However, although it's possible, it's not simple ! There have previously been several threads discussing this... try searching the forums' posts... There are working code examples...