This is the concluding remarks in the international symposium on highly excited states in nuclear reactions. The remarks concentrate on the giant quadrupole states. In the framework of the distorted wave Born approximation (DWB), the differential cross section can be deduced. The relevant transition matrix elements are defined, and the quantities which are measured in inelastic hadron (h, h') reactions are shown. These are used to obtain both neutron and proton transition multipole matrix elements. This is equivalent to make the isospin decomposition of the electromagnetic transition matrix elements. The ratios of the transition matrix elements of neutrons and protons of the lowest 2/sup +/ states in even-even single closed shell nuclei are evaluated and compared with experimental results. For each nucleus, the consistency between various measurements is generally good. The effect of the virtual excitation of giant 2/sup +/ states into the ground and first excited states of even-even nuclei is discussed. The accuracy of (h, h') results can be tested.