Bill - What are you looking for? Technical information on ESOP operations. Technical information on ESOP establishment. An overview of ESOP applications? Legal authority? There are lots of resources in varying forms depending on your needs. BUT, the dark side of a published book is that it doesn't automtically update itself. Prentice Hall / Rosenfeld Launer at one time published a treatise on ESOPs, but it is out of print. The authors picked up the rights and are working on an updated volume, but I have not heard of a targeted publication date. That is at
http://www.benefitcapital.com/ESOPBookFlyerBCC.pdfThe BNA portfolio on ESOPs is a good source of highly technical information.
As others noted, the NCEO has many publications with both technical and practical spins. See
http://www.nceo.org/esops/esop_books.htmlIn the interest of full disclosure - I am a contributor to a bunch of these publications.