Any ideas on finishing a garage ?

[Nunyes]

Whats the best way to finish a garage like this... I posted a picture of it here, http://postaneed.com/htm/view_post.php?rid=1257

[Richard A Hetzel]

Is the garage attached to the house? If so, you will need to install 5/8-inch Type X gypsum baord on the walls, and on the ceiling if there is living space above, and on all structural members supporting the floor above, if it's there. The gypsum board joints will also need to be finsihed with joint compound and tape.

Other than that, not sure what you mean by "finish"...finish as a garage, or as living space? If it's living space, there are a whole bunch of other code issues that need to be addressed.