THE FAMILY: Black and Decker worker Bob Warren lives in Spennymoor, County Durham, with his wife, Susan, 43, and two children, Becky, 11, and five-year-old Scott

"I've worked in stores and as a forklift truck driver for Black and Decker in the town for more than nine years.

My job is almost certain to be one of the 900 to go when the company moves manufacturing abroad.

I'm keeping my ears open for other jobs but there aren't many in the area.

We don't smoke or drink much at all, so an increase on tax on them won't bother me too much.

I don't run a car because I work so close to home, though if I have to travel to work further away then I would hope fuel tax doesn't rise too much and eat up my wages.

My main concerns, and what I would hope are the priorities in the Budget, are those which affect families like mine, particularly because of the uncertain future we face.

Health and education are the most important thing for everyone.

I don't think people mind paying taxes if the extra money is seen to benefit the education of our children; we need to invest in their future.

The health service also needs more money. The best possible care should be available to our families because any of us could need the NHS at any time."

THE STUDENT: Kayleigh Basey, 17, of Newton Aycliffe, is a student at Darlington\rquote s Queen Elizabeth Sixth Form College and has a part-time job in the town

"As someone planning to go to university later this year, I am obviously concerned about the growing financial problems affecting students.

The Government seems keen to encourage more students into higher education, but it is not helping them with the threat of massive tuition costs.

It would be nice if the Budget could offer some kind of hope to students who could otherwise be put off continuing their education by the prospect of accumulating thousands of pounds worth of debt by the time they leave university.

A lot of students, even in further education at college, find it a struggle to survive financially. So the thought of being charged up to £3,000 a year to study in future could price some people out of going to university.

The taxpayer should not have to completely subsidise it, but higher education can be an invaluable experience for so many people, so some indication of help for students would be good to see.

With a part-time job, tax deductions can often hit hard, so anything of benefit to students would be great."

THE PENSIONER: Bill Cook, 72, of Firthmoor, Darlington, receives a state pension and a £240-a-month pension from Darlington Borough Council

"I think pensioners deserve a rise in their pensions and one which is way above inflation. Pensions are too low and what they are offering us this year is not going to help us out one bit.

It all comes down to hard cash at the end of the day. Everything is more costly and I know a lot of pensioners who really struggle.

People talk about inflation but that means nothing to a pensioner. I'd like to see the pension rise not in accordance with inflation, but in accordance with the bills that have increased this year.

Pensioners are having to find extra money for council tax this year. And even though we get £200 each Christmas for heating, it is not enough. When you get old you need more heat and that's certainly where a lot of our money goes. Most pensioners today have got to be very careful how they spend.

The price of cigarettes and alcohol doesn't affect me as I'm teetotal and recently gave up smoking. The price of petrol will affect my sons, but I expect it to go up as the war continues."

THE TEACHER: Ben Sutherland, 31, is a teacher at Hurworth Comprehensive School, near Darlington, and earns in excess of £30,000

"Gordon Brown has now been in charge of the economy for the past six budgets. As a taxpayer and a middle income earner, I am now worse off. This year alone, as someone who earns in excess of £30,000, I will be £250 worse off through the increase of National Insurance contributions. With this in mind, I would like to see Mr Brown keep his promise from the last Budget and not raise the rate of tax.

I am aware that duty on beer and wine has not increased since 2000 and I would like this to continue - this will benefit the man in the street while also helping the drinks industry.

I would like to see the duty on cigarettes increased as this may help to deter under-age smoking and help to reduce smoking in general throughout the country.

I would also like to see a reform on inheritance tax. The current threshold figure is £250,000 and the rate of tax on any surplus over that is 40 per cent. As house prices continue to rise, I would like the threshold figure increased to £400,000 - in line with current prices and allowing for future increases."

THE DOCTOR: Dr John Canning, 48, from Middlesbrough. Works as a self-employed GP on Teesside. Family doctors earn about £60,000 a year from the NHS

"I WOULD like to see extra funding for the health service - in particular, extra money for primary care and community services, which I believe have not had their fair share of the increases we have already seen in the NHS. Extra money seems to have gone mostly to hospitals.

Whether the one per cent National Insurance increase was the best way to raise NHS funding is a debatable issue - because the NHS is a major employer, the increase has actually cost it an enormous amount of extra money. What the Chancellor is giving with one hand, he is taking with the other. A straight increase in income tax would probably be fairer.

I would also like to see a significant increase in the cost of tobacco products, a rise greater than inflation. There is also a problem with alcohol. One of the popular drinks around here is very cheap and very strong cider, which carry a relatively low tax. Perhaps there is a case for targeted price increases."

THE BUSINESSMAN: John Bowler is a director of Imex Grafix, a sign-making company in Newton Aycliffe, County Durham, employing eight people. Mr Bowler, 52, is married with three children

"Gordon Brown admires the American economy, and has unfavourably compared the productivity of the UK with the US rather than with the sclerotic economies of our major European partners. It is ironic, therefore, that the US, which takes 25 per cent of GDP (Gross Domestic Product) in tax, is reducing the tax burden, while the UK, which takes 40 per cent of GDP in tax, is increasing it. Small businesses, of which there are 3.7m in the UK, struggle to survive in a difficult environment, and eight out of ten business start-ups fail within four years.

Taxation is inevitable, but small businesses employing less than ten people make up 95 per cent of all businesses, and are hardest hit by tax hikes. Employers' National Insurance contributions amount to a tax on jobs. The Uniform Business Rate and high fuel duty also hit small firms disproportionately, and we also must collect VAT without reimbursement.

I want to see the Chancellor back his rhetoric with actions to allow this vibrant, job-creating sector to compete on an even playing field - but I'm not holding my breath."