diff --git a/fs/befs/TODO b/fs/befs/TODO
new file mode 100644
index 0000000..3250921
--- /dev/null
+++ b/fs/befs/TODO
@@ -0,0 +1,14 @@
+TODO
+==========
+
+* Convert comments to the Kernel-Doc format.
+
+* Befs_fs.h has gotten big and messy. No reason not to break it up into 
+	smaller peices.
+
+* See if Alexander Viro's option parser made it into the kernel tree. 
+	Use that if we can. (include/linux/parser.h)
+
+* See if we really need separate types for on-disk and in-memory 
+	representations of the superblock and inode.
+