well this group doesnt think too highly of it...
http://www.xenu.net/roland-intro.html
The Church of Scientology is a vicious and dangerous cult that masquerades as a religion. Its purpose is to make money. It practices a variety of mind-control techniques on people lured into its midst to gain control over their money and their lives. Its aim is to take from them every penny that they have and can ever borrow and to also enslave them to further its wicked ends.
It was started in the 1950s by a science fiction writer named L. Ron Hubbard in fulfilment to his declared aim to start a religion to make money. It is an offshoot to a method of psychotherapy he concocted from various sources which he named "Dianetics". Dianetics is a form of regression therapy. It was then further expanded to appear more like a religion in order to enjoy tax benefits. He called it "Scientology".
Scientology is a confused concoction of crackpot, dangerously applied psychotherapy, oversimplified, idiotic and inapplicable rules and ideas and science-fiction drivel that is presented to its members (at the "advanced" levels) as profound spiritual truth.
However, going over to....
http://www.religioustolerance.org/scientol1.htm
Scientology recognizes "Eight Dynamics." A "dynamic" is an urge, drive or impulse. Understanding these dynamics help a person gain insight and harmonize all their life activities. The first four dynamics were initially described by Mr. Hubbard in Dianetics; the remaining four were added with the creation of Scientology: The First Dynamic is the urge to survive as oneself.
The second the urge to survive through family and sex.
The third is to survive in various groups such as a company or with a group of friends.
The fourth is to survive as mankind.
The fifth, sixth, seventh and eighth are the urge to survive through other life forms such as animals, the physical universe, the spiritual universe and Infinity or God respectively
That sounds pretty reasonable...
I've spent over an hour on their site, I can see where they are all about money (but what religion really isn't) Idon't get the celebrity appeal of it, but then again, i don't get the celebrity appeal of Kabballah either... I'm getting stupider in my old age, every anti-Scientology site says they are a brainwashing cult, but looking at the description on religious tolerance.org - it seems like a reasonable belief...