I've encountered this layer after auditing in the past, and I've usually been able to get rid of the offending layer by moving any entities on the layer to some other layer and then purging. I've currently got a drawing that won't let go... I've checked and there are no entities on $AUDIT-BAD-LAYER. I've checked and there are no entities on $AUDIT-BAD-LAYER in the xrefs used by the stubborn file. I've even tried using the Layer Translator to change everything on that layer to layer 0. I've Audited and Fixed all the drawings involved. Any ideas where he could be hiding?