Well, I really don't have the time to solve this problem, but it is intriguing. I was playing around and I found that drawing a simple subdivision is quite complex. LOL. I finally was able to construct one however. Begin by drawing a line perpendicular to the right side of your rectangle, begining at about 3/4 the length of the side from the bottom. Make this line about 3/4 the length of the top side of the rectangle. Now draw a line perpendicular from the top side that intersects you first line at a 90 degree angle. Again, make this second line about 3/4 the length of the left side of the rectangle. Draw a line perpendicular to the left side that intersects the second line at a 90 degree angle. Draw a fourth line perpendicular to the bottom of the rectangle that intersects the third and first lines at 90 degree angles. You'll end up with 5 smaller rectangles in the original rectangle. You will see a spiral- like pattern with one of the rectangles being in the center and not sharing a side with the original rectangle. I don't think you can end up with a smaller number of rectangular subdivisions by removing any one line segment. Check to make sure that is right. I hope this makes sense. Hopefully this might provide som clues on how to proceed in solving this problem. Come on ABers, this is a challenging problem!!