Smartchoice, you should also mention that you are in Ontario Canada and therefore working under the Canadian Electrical Code, so some answers from a US group of inspectors could sometimes get you into trouble with a Canadian electrician or anyone else that knows the CEC. Which ought to include you, the Canadian home inspector, if you don't mind me saying. To be strictly correct, the kitchen sink has been installed under the breaker panel. Tell them to move the sink and cabinet. Forget the feet, the distance required is One Metre, and that meter or metre is measured from the nearest bus bar, don't you know. The working clearance around the panel does not extend to the floor in Canada, so erase that one from your mind and memorize this one - one metre. When you get a chance, tell Nick Gromicko you want some Canadian electrical training since he is happily taking your Canadian money. []