A.D. Kirk & Sons has it all - and the Web site to prove it. The El Cajon, Calif., plumbing and supply company started its Web site about two years ago. CEO Doug Kirk set it up with the help of his then 19-year-old son, Matt.

The easy-to-navigate site, found at http://members.aol.com/adkirksons, conveys a great deal of information about the company, its services and inventory in an engaging way. The sense of humor - evident in the initial background wallpaper featuring rows of bathtubs - is capped by a collection of humorous swipes at plumbers, engineers, contractors and even philosophers.

Included are quotations such as John Gardener's observations about plumbing and philosophy: "The society that scorns excellence in plumbing because plumbing is a humble activity, and tolerates shoddiness in philosophy because it is an exalted activity, will have neither good plumbing nor good philosophy; neither its pipes nor its theories will hold water."

But the site does more than elicit a chuckle. The primary appeal of the site is basic: The company offers comprehensive service, coupled with a tremendous selection of brands and several active manufacturer links.

Separate pages on the store's profile and its products can be reached from the home page, with lists of services including commercial and residential plumbing, new construction and fixture installation and repair. Its inventory includes a self-proclaimed "HUGE selection of 'obsolete' repair parts" - and a promise to provide all the information necessary to install them.

A. D. Kirk & Sons' site also features the extensive resume of its CEO, entitled "Milestones of Douglas Kirk" - to which he will have to add the honor of PM's January Web Site Of The Month as well.