Taxing 1 (Level 41) - Spaghetti Junction

Avoid the splitter altogether - make the first lemming to fall a turner, then immediately turn the second lemming, so that they're now heading in the opposite direction. As soon as the next lemming falls onto the path, turn him left (uphill). Turn them left at the top, then let them walk down to the bottom and turn to the transporter. When they reappear overhead, turn them down to the next transporter. They now appear next to the exit.

Taxing 2 (Level 42) - Picky Platform

Go to the right hand lemmings and make the first a climber, then a bomber when it is just over half way up the second block. It should blow a hole in the green and white ledge. Make 5 more climbers, then put blockers at both the left and right edges to stop any drowning. Make the last climber a floater. When the first 4 climbers reach the platform over on the left, make them turners so that the last one falls and heads towards the middle. He can then bash through the right hand post. Have one of the freed lemmings head towards the other post and bash through it, meanwhile turn the rest towards the exit.

Taxing 3 (Level 43) - Let the Race Begin

Bash through the first set of blocks, build over the next and use bombers to blow up the last set.

Taxing 4 (Level 44) - Poles Apart

Make one a climber and a floater from the blocks opposite the exit. When he gets to the edge, build. He will pass through the splitter - build at the edge. Repeat until there are steps up to each section, then punch through each section in turn. Use a turner just before the exit to direct them in.

Taxing 5 (Level 45) - A Lemming Odyssey

They split to the right first - turn them around the path, then go back to the left splitters and do the same. Switch to camera 4 and rotate 90 degrees left - that's where the left splitters end up, so keep checking to see when they appear. The right splitters are split again:

• Those going left - turn and build X2 at the very edge of the water, they will now go straight to the exit.
• Those going right - turn at bottom and top of ramp. They emerge at top level (90 degrees to the right of the original camera 4 position) and should be turned right twice until level with the bridge, then turn right onto it.

Taxing 6 (Level 46) - Ricochet

Turn them in the middle so that they rebound off the 2nd red block from the right. Make the first to land on the target a turner. Make the next 2 climbers and floaters. Make the first of these a blocker just before the exit, then have the second turn back and build, starting just over half way across the bridge. Make a lemming from the landing area dig down, so that they fall onto the steps. Blow up the blocker. Go back to the start to check on those who haven't bounced yet - they will be walking back to the beginning. Make the first one a blocker, and they will all eventually get to the exit.

Taxing 7 (Level 47) - If the Timing is Right!

Make the first lemming at the top build over the gap. After about 5 more have been released, increase the release rate to maximum. Use turners to guide them round to the other side, then dig down at the red cross. Using camera 2, watch carefully at the window of the tower and once the digging lemming has disappeared, start the next lot of lemmings bashing into the tower. Do the same with the next 2 levels of lemmings, using camera 3. When they reach the bottom, some will walk to the exit. Use the remaining turner to turn the rest.

Taxing 8 (Level 48) - Rescue Team

Make the first lemming a left turner at the crossroads, then blow up after 1 or 2 lemmings have turned. Now make a right turner at the same spot. Use those that turned left to bash through and rescue the 2 sets of trapped lemmings. Likewise, those that turned right. Use turners sparingly to get them back to the original path. Now blow up the right turner and let them walk through. Turn left at the crossroads, turn round the corner and build over the hole. Turn them towards the door marked Zone C and bash through to reach the exit.

Taxing 9 (Level 49) - Which Trampoline?

Look closely at the trampolines - you need to use the red ones, not the blue ones. As soon as the first lemming lands, make him a right turner. Let them jump right to the last block, then turn them. Jump twice, then turn left. Jump once, then turn them towards the exit. Jump once, then turn them right. They now bounce around off the long walls and land by the exit - turn them in.

Taxing 10 (Level 50) - It's the Name of the Game

Build at the last minute over the trampoline so that only one step is laid, then bash through the blocks. They will bounce around and then land on the purple M. Immediately build across to the yellow M. Make the first a climber and when he reaches the top of blue I, dig down and blow him up so that the others can pass. Mine at the bottom of the N, then bash through at the G. They will fall down onto the red path and can now be turned along the path and into the exit.

Taxing 11 (Level 51) - Chaos Maze

Turn around the first 4 corners, then make a climber go on top of the wall and dig down. Turn the next corner then bash through the next wall. Guide them round to and up the dark grey ramp. Turn them right at the top (away from the overhanging structure) and then guide them around the wall until they reach the exit.

Taxing 12 (Level 52) - Team Work

Let all the lemmings fall down except the last - make him a builder, and then build to each platform in turn until he reaches the rope slide. Now make one of the others a climber. When the first lemming has reached the bottom of the rope and turned back, bash through the wall. Now go back to the climber - build across the gap and when he reaches the last wall, bash through it. He will drown, but the rest will reach the exit.

Taxing 13 (Level 53) - Motherboard

Let the lemmings walk right to the end of the brown wall and drop off. Then make the first a blocker. When they pass back between the brown walls, turn them towards the transporters. Build over the first one then let them walk onto the second. They emerge above the exit. As they walk off the pad, turn them right. They will drop down and be reflected back into the exit.

Taxing 14 (Level 54) - Away Team

Turn each set of lemmings into the centre at the same point - 4 or 5 blocks in, so that they land on the body. Use 1 turner in the middle to point them towards the saucer section. When they emerge, turn them left and left again to reach the transporter. Those that pass over the pad will fall back onto the body - use the remaining turner to turn them back towards the middle turner so that they rejoin the stream.

Taxing 15 (Level 55) - Birthday Cake

Make the first lemming a climber, so that he climbs up the coloured wall. When he's half way down the slope, dig down a few blocks and then mine to provide a 'turning' wall. Meanwhile, make the first of the other lemmings bash through the pink/white striped 'cake'. Go back to the climber. When he turns towards the blue/white striped 'cake', build up to it. They can now all reach the exit.

Taxing 16 (Level 56) - The Arena

Blow up the very first block they come to, then continue on around until they hit the back wall and then pass behind the long set of blocks. As they emerge from these, make a bomber to blow up the next block. They will walk around and hit the L-shaped sandstone blocks, then carry on around. After they have hit the back wall again and turned, blow up the next block ( just in front of the right-hand figure carved on the side wall). They should now hit the inside of the L-shaped sandstone block and can be turned towards the exit. Build a bridge from the top of the small sandstone block.

Taxing 17 (Level 57) - T Minus Five and Counting

Let the first lemming almost reach the first turning block, then pause and increase the release rate to maximum. Let him turn at the next block, reflect then bash through the turning block. If the timing is right, all the other lemmings should just about squeeze past before he breaks through it. They'll now all reach the exit.

Taxing 18 (Level 58) - Snake

Guide the top lemmings along the path using turners and put a blocker at the far left of the lower level. As you turn the upper lemmings, keep and eye out for the last lemming out - he must be blown up each time the top path intersects with the lower path (make him a bomber one block before he reaches the middle). Keep doing this all the way along until they reach the end. They will all fall to the ground and walk to the exit.

Taxing 19 (Level 59) - Lemmtris

Make the first lemming a floater and let him fall. Make the second immediately build up to the light blue blocks. They will then fall stunned onto the purple blocks. Go back to the floater. When he starts walking back towards the red blocks, mine down so that he lands on the grey blocks. Let him walk back, fall onto the bottom level, turn and then build up to the light blue blocks. Then mine down to the exit. Go back to the others, highlight one, then as he walks to the right, make him a bomber. They should now all reach the exit.

Taxing 20 (Level 60) - Death Slide

Make the first and fourth lemmings climbers. Turn the second lemming towards the water when he's directly under the rope slide (by the first part of the last grassy knoll). Keep an eye on the first climber and make him a turner directly opposite the arrowed wall. Make the third lemming build at the water's edge up to the hill. Make the second climber build after being turned, but before the very edge, so that he lands on the lower part of the arrowed wall. Immediately mine through it. Go back to the other lemmings and have one mine through the hill. When they emerge at the other side, make a blocker close to the far right edge, then build X2 up to the rope slide. Some will slide, those that don't will fall onto the bridge then go back to have another go. Eventually, they'll all reach the exit.