Dilbert's "Salary Theorem" states that "Engineers and scientists can never earn as much as business executives, sales people, accountants and especially liberal arts majors." This theorem can now be supported by a mathematical equation based on the following two well known postulates: Postulate 1: Knowledge is Power. Postulate 2: Time is Money. As every engineer knows: Power = Work / Time. Since: Knowledge = Power, then Knowledge = Work / Time, and Time = Money, then Knowledge = Work / Money. Solving for Money, we get: Money = Work / Knowledge. Thus, as Knowledge approaches zero, money approaches infinity, regardless of the amount of work done.