Abstract: A plurality of customers are connected via their work stations 1 and the internet to a provider's server 2. This is connected in turn to provider's work station(s) 3, the provider's deposit taking bank 4 and the provider's foreign exchange providing bank 5. Additional connections are from the customers to their banks 6. The latter are connected to the deposit taking bank. Users make deposits during an order period in either of two currencies with a view to being provided with an equivalent amount in the other currency. At the end of the order period, the deposits are amalgamated and applied to the orders in the other currencies. A surplus of one currency is converted to the other to satisfy the orders as far as possible.