Examples
S - Substitue
Cash to credit card
C - Combine
Camera and mobile phone in camera phone
A - Adapt
Snorkelling fins adapted from duck web feet
M - Modifty / Magnify / Miniaturise
Radio set miniaturise to MP3
P - Put to other use
Fan use as exhaust fan in toilet
E - Eliminate
Aerogramme eliminate the need of stamp and envelope
R - Rearrange / Reverse