By MATT MAURY

Bathroom remodeling comes with varying price tags.

It's the first place we go in the morning and the last place we see before bedtime. That could be why the bathroom is one of the most frequently remodeled rooms in our homes.

The bathroom should be a pleasant room as well as functional. That's one reason why bed and bath shops flourish - people are always looking for cheery towels, pictures and bathroom accessories. But, when the fixtures or space no longer meets a family's needs, the time to remodel has arrived.

The first question that usually arises is, "How much is it going to cost?" There are a variety of things that affect the answer. First you will want to put together a "wish list." Think about exactly what you will expect in your updated bathroom, and then identify those things you might be willing to d yourself. Next, check out products and fixtures. Some of the major plumbing manufacturers have local showrooms (See the current Greater Seattle Qwest Dex directory, pages 1240-1, for some locations). A good starting point on the Web is the Kitchen & Bath Design News site: www.kbdn.net. Also, most manufacturers have Web sites with product specifications. Don't forget lighting options while making your "wish list." There is a wide variety from which to choose, so be prepared to make some tradeoffs.

There are really three types of bathroom remodels - a functional one, a decorative one and an ultimate one - with different price tags for each. 

A FUNCTIONAL REMODEL

This generally applies to a smaller bathroom or one where moving the walls isn't feasible. The remodel might involve a new vanity, toilet, tub, lighting, flooring or a combination of these. You won't be able to move the location of any existing fixture, nor add something new. You will have the ability to choose from new products, like pedestal sinks or low-flow toilets, as well as medicine cabinets, hardware and the like. Some people raise vanity heights to a more comfortable 36 inches, or higher, from the more standard 32-inch height.

A DECORATIVE REMODEL

This type of bathroom remodeling usually involves moving plumbing and walls. It's not just modernizing; it's creating a whole new look. All the fixtures are placed so that there is more floor space in the bathroom. A whirlpool bath or a new shower or double sinks may be added. Color coordinated fixtures will add zip. Flooring may be changed from vinyl to hardwood. Unique lighting and creative mirror placement can add character. Vanities might be upgraded to Corian-type solid surfaces. Don't even consider this type of project for less than $10,000.

AN ULTIMATE REMODEL

For those dreaming of luxury, figure $30,000 and up. This is basically a redo of a master bedroom and bathroom. It involves moving walls, built-in closets and new windows or skylights. Think raised, large whirlpool tubs; think shower stalls with multiple heads; think heated tile floors; think glass blocks with neon lights inside; think television, phone and computer connections; think heated towel-drying racks; think marble counter tops; think luxury.

THREE BASIC RULES:

No matter the scope of the project, there are certain things that should not be overlooked.

Rule No. 1:

Always install a high quality ventilation system. A common complaint about bathrooms is the build-up of mold. Have you noticed the number of cleaning products now on the market for this problem? Don't ruin a good remodel by saving a few dollars on the fan.

Rule No. 2:

Don't compromise safety to save money. Non-skid surfaces on floors, tubs and showers are a must. Proper, well-placed electrical fixtures should not pose hazards. All grab bars should be properly anchored in a wall.

Rule No. 3:

Don't try to save money by supplying fixtures if it puts the warranty in jeopardy. Generally, a manufacturer warranty covers only the product, not the labor to replace it. Most plumbers and electricians will not warranty their time if there is a problem with a fixture they didn't supply. Usually it is better to have the contractor provide the fixture so that you have a total warranty of the installation. (