+This option is meaningless with @option{--list} (@option{-t}).
+
+@opindex same-owner
+@item --same-owner
+Create extracted files with the same ownership they have in the
+archive.
+
+This is the default behavior for the superuser,
+so this option is meaningful only for non-root users, when @command{tar}
+is executed on those systems able to give files away. This is
+considered as a security flaw by many people, at least because it
+makes quite difficult to correctly account users for the disk space
+they occupy. Also, the @code{suid} or @code{sgid} attributes of
+files are easily and silently lost when files are given away.
+
+When writing an archive, @command{tar} writes the user @acronym{ID} and user name
+separately. If it can't find a user name (because the user @acronym{ID} is not
+in @file{/etc/passwd}), then it does not write one. When restoring,
+it tries to look the name (if one was written) up in
+@file{/etc/passwd}. If it fails, then it uses the user @acronym{ID} stored in
+the archive instead.
+
+@opindex no-same-owner
+@item --no-same-owner
+@itemx -o
+Do not attempt to restore ownership when extracting. This is the
+default behavior for ordinary users, so this option has an effect
+only for the superuser.
+
+@opindex numeric-owner
+@item --numeric-owner
+The @option{--numeric-owner} option allows (ANSI) archives to be written
+without user/group name information or such information to be ignored
+when extracting. It effectively disables the generation and/or use
+of user/group name information. This option forces extraction using
+the numeric ids from the archive, ignoring the names.
+
+This is useful in certain circumstances, when restoring a backup from
+an emergency floppy with different passwd/group files for example.
+It is otherwise impossible to extract files with the right ownerships
+if the password file in use during the extraction does not match the
+one belonging to the file system(s) being extracted. This occurs,
+for example, if you are restoring your files after a major crash and
+had booted from an emergency floppy with no password file or put your
+disk into another machine to do the restore.
+
+The numeric ids are @emph{always} saved into @command{tar} archives.
+The identifying names are added at create time when provided by the
+system, unless @option{--old-archive} (@option{-o}) is used. Numeric ids could be
+used when moving archives between a collection of machines using
+a centralized management for attribution of numeric ids to users
+and groups. This is often made through using the NIS capabilities.
+
+When making a @command{tar} file for distribution to other sites, it
+is sometimes cleaner to use a single owner for all files in the
+distribution, and nicer to specify the write permission bits of the
+files as stored in the archive independently of their actual value on
+the file system. The way to prepare a clean distribution is usually
+to have some Makefile rule creating a directory, copying all needed
+files in that directory, then setting ownership and permissions as
+wanted (there are a lot of possible schemes), and only then making a
+@command{tar} archive out of this directory, before cleaning
+everything out. Of course, we could add a lot of options to
+@GNUTAR{} for fine tuning permissions and ownership.
+This is not the good way, I think. @GNUTAR{} is
+already crowded with options and moreover, the approach just explained
+gives you a great deal of control already.
+
+@xopindex{same-permissions, short description}
+@xopindex{preserve-permissions, short description}
+@item -p
+@itemx --same-permissions
+@itemx --preserve-permissions
+Extract all protection information.
+
+This option causes @command{tar} to set the modes (access permissions) of
+extracted files exactly as recorded in the archive. If this option
+is not used, the current @code{umask} setting limits the permissions
+on extracted files. This option is by default enabled when
+@command{tar} is executed by a superuser.
+
+
+This option is meaningless with @option{--list} (@option{-t}).
+
+@opindex preserve
+@item --preserve
+Same as both @option{--same-permissions} and @option{--same-order}.
+
+The @option{--preserve} option has no equivalent short option name.
+It is equivalent to @option{--same-permissions} plus @option{--same-order}.
+
+@FIXME{I do not see the purpose of such an option. (Neither I. FP.)
+Neither do I. --Sergey}
+
+@end table
+
+@node Portability
+@section Making @command{tar} Archives More Portable
+
+Creating a @command{tar} archive on a particular system that is meant to be
+useful later on many other machines and with other versions of @command{tar}
+is more challenging than you might think. @command{tar} archive formats
+have been evolving since the first versions of Unix. Many such formats
+are around, and are not always compatible with each other. This section
+discusses a few problems, and gives some advice about making @command{tar}
+archives more portable.