Uncle Sam started sending out those vaunted tax rebates last week. The checks -- rebates as much as $600 for an individual, $1,200 for a couple, and an additional $300 for each dependent child -- are the centerpiece of the government's $168 billion stimulus package enacted in February. Roughly 130 million households meeting certain income guidelines are expected to get them.

How do residents of the South Hills plan to spend the money? Will it, as President Bush suggested, help offset the dizzyingly high prices at the gas pump and the grocery store? Or maybe even jump start a spending spree for luxury items such as flat screen TVs or romantic weekend getaways?

We asked some residents of the South Hills what they plan to do with the money. And we asked what they thought of the tax stimulus plan overall: Is it enough? Too much? Will it work?

Most we talked to said the money is too small an amount to effectively turn around the nation's depressed economy. And, a fair amount of the folks we sampled called the plan an election ploy; a Carnegie warehouse worker called it ''a plan to help President Bush increase his popularity.''

Still, Uncle Sam has promised -- haven't we all? -- The check is in the mail or direct deposit.

Here is what some residents will do with the extra money.

Homemaker Beverly Gray, 42, of Mt. Lebanon, said that she and her husband plan to spend the money on patio furniture and landscaping.

"It's meant to stimulate the economy and so we shall,'' Mrs. Gray said.

Stacy Peters, 34, of Mt. Lebanon, a software salesperson, said she still isn't sure if she even qualifies for any rebate money. But "if I get some, I will save it for the next time my car needs fixed."

Ms. Peters said she thinks the rebate will be "very helpful for those who need the money.''

For Cindy Lackner, 52, of Mt. Lebanon, the rebate is a sweet dream. The clerk at Mt. Lebanon High school library said she plans to buy a new mattress and box springs for her bedroom.

"I will buy [something new] but I think most people will need to use it for more practical items, such as buying groceries and filling up their cars with gas.''

Megan Bichsel, 44, of Mt. Lebanon, a homemaker, said she is using rebate money to pay off her credit card. Still, she is distrustful of the overall merits of the plan.

"Politicians just want to make people think they are doing something before the election, Mrs. Bichsel said.

Linda Lape, 50, of Green Tree, another homemaker, said that she will use the money for some needed home improvements.

"I, like others, am glad to get some money, but I think this is an election ploy.

"This money, any money doesn't go far these days because of the high cost of gas and groceries,'' she said.

For Chuck Henke, 48, of Carnegie, a mechanic for the Port Authority, the money goes into the bank, but even that doesn't please him.

"My wife and I will save it,'' he said. But Mr. Henke also said the government should have used the money spent in the rebate plan to lower the overall cost of gasoline. Their family spends more than $100 per week in gas these days.

Barbara Jane Ferrall, 60, Mt. Lebanon, a retired attorney, suggested that she and perhaps others should use the extra cash to reduce debt.

"This is a belt tightening time so I will pay down my consumer debt. Still, I think it's a gimmicky thing to do before the election."

Cynthia Nellis, 67, Castle Shannon, a massage therapist, will also use what she called "the windfall'' for practical purposes: "I'll set it aside to pay my local taxes.''

Still it could have a higher purpose: She is consider using some of it for her church.

"I just got a letter from Mt. Lebanon United Lutheran Church asking me to tithe,'' Ms. Nellis said.

The practical side of her also questions the math of it all. "I wonder how much it will cost the government to send all of those checks? Consider postage and administrative costs."

Dot Colaizzi, 62, of Dormont, a coordinator for home deliver meals service, will also pay down her debt and may add to her savings.

"First I'll put some toward my credit card bill, then maybe I'll put some in savings,'' she said.

Dawn Weaber, 30, Mt. Lebanon, who works as a caregiver, said she is still questioning the long-term benefits of the stimulus package, Still she will make good use of the money. "I plan to put it towards buying a car,'' she said.

Steve Eiszler, 63, Mt. Lebanon, a retired meter reader for Equitable Gas, said first things first: "I'm worried about getting it first."

Mr. Eiszler added that regardless of the amount, the rebate is "not a whole lot of money today, especially when one considers the price of gas."

He said he doesn't think that the rebate plan is going to help the overall economy.

" If they would end the war in Iraq [the government] could afford to give us twice as much. It's almost laughable -- how far is that gonna go?"

The travel industry will like Ken Wenclawski's plan for his check. Mr. Wenclawski, 44, of Carnegie, a warehouse worker, is using the money to vacation in Las Vegas.

"It will probably go like that," he said snapping his fingers.

Despite the fun time planned, Mr. Wenclawski is sour on the plan. The rebate, he said, "is about George Bush winning points and increasing his popularity."

Retiree Jean Chamberlin, 62, Bethel Park, said she plans to use the check to pay off debt.

Still she thinks Uncle Sam "shouldn't have done this.

"The government should give good to poor people and help them with their utilities. Then they could be sure the money will be well spent.

"This plan will not stimulate the overall economy,'' she said.

Retiree Bob Fallgren, 64. of Green Tree, isn't impressed either.

"I will use it, just like I would use my other money. I don't think it's a good idea. We pay too much in taxes anyhow. ''

A better idea, he said, would be "more and permanent tax reductions.''

Debra McConahy, 56, of Rosslyn Farms, a special education teacher in the Mt. Lebanon School District, isn't sold on the tax stimulus package, either.

" All I can afford to buy with it are the less expensive goods, something made in China, perhaps? It's certainly not enough for me to redo the bathroom.''

Ms. McConahy said that in the end she will probably spend it on the family's house gas bill. As it is, her family spends about $1,000 a month on gas.

"Our government should use the money to make us less dependent on fossil fuels. It would be great it they built a windmill in my neighborhood."