Heidi Miller is no stranger to risk. She recently held the very high-profile Chief Financial Officer position at Citigroup, and was named the second most powerful woman in business in 1999 by Fortune magazine for her efforts.

We say she 'recently' held the position because she now is head of strategic planning for Priceline.com, the popular Internet site offering a host of travel opportunities and home financing arrangements.

Given the fact that Priceline.com still isn't making any money and is a much smaller venture, it doesn't make any sense at all. The question that many people in financial circles are asking is why this 46-year-old executive would leave the security of Citigroup for the uncertain, topsy-turvy world of the Internet.

Thrills, primarily. Miller even has said that she enjoys the chase and the conquest of making a business sing, and that a major motivator is the CEO himself, Jay Walker.

Another incentive is to be on the ground floor as the company expands operations in 2000 to possibly include long distance, credit cards and certain business-to-business services.