One of the alternative courses of investment to generate income and hedge inflationary risks are investing in precious metals through the opening of unallocated metal accounts. In Currently, the situation is favorable for this, because the value of precious metals have declined significantly and has significant potential for growth: profitability of investments in silver for 2 months (from 21.10.2008 to 20.12.2008) was 25.72% and gold – 11.22%. Metal accounts – a bank account into which the accounting of the funds is in precious metals 999,9 standard. In Russia, at present banks are providing the opportunity to open accounts in gold, silver, platinum and palladium. When opening of bank accounts is credited to the customer the amount of gold paid on the basis of its current value on the world market (according to the London market quotations or selling rate of the Central Bank). Since the gold is not leaving the bank vault, the grounds for vat do not arise. When you close an account the bank pays the investor the value of gold in his account at the current price. Opening and closing jms banks charge a commission which is usually does not exceed 0.5 – 1% of the value of the metal. Depersonalized metal accounts as regular ruble and foreign currency deposits are deposits and current. Escrow account is opened for a certain period. The owners of the accounts prepared income not only from the increased cost of precious metal, but also due to interest that accrued on such deposit is not money, but in the metal.