Concurrent is probably the best scenario since that is when the module is freshest. I think this is a personal preference based on whether you like to do hands down coding or prefer breaks in between modules etc. Sometimes doing help before user acceptance testing can cause some rework if screen shots are included etc. Also, consider hosting the help on the web (if this is an option) since it is easiest to keep up to date for users.

HTH

Dan

>>Also, determine if a context sensitive Help system is a requirement. This can add some considerable time to the project depending on the size and complexity of the application.
>
>Another excellent point. Do you develop help concurrently as you code a module, or is there a particular help phase in the process?