In his sole assignment of error appellant complains that the trial court erred in taxing as costs the expert witness fees of Dr. Li and Dr. Juguilon. We agree.

In Jones v. Pierson (1981), 2 Ohio App. 3d 447, the court set forth a two-step analysis for determining whether an expense is a taxable litigating expense or personal expense. Personal expenses are those expenses expended by a party in preparing a case for trial; necessary expenses are funds expended by a party as are necessary and vital to the litigation. Id. at 449. Next, the court should decide whether a litigating expense should be taxed as a cost in the particular case at bar. While the court retains discretion in this regard, that discretion should be exercised to overrule a motion to tax litigating expenses only where the expense is unusual in type or amount which because of the prevailing party's conduct it is inequitable to access against the non-prevailing party. Id.

Expert witness' fees have been specifically disallowed as a taxable cost against the non-prevailing party. See Moore v. General Motors Corp. (1985), 18 Ohio St. 3d 259, 260-261; Gold v. Orr Felt Co. (1985), 21 Ohio App. 3d 214; Glover v. Massey (January 11, 1990), Cuyahoga App. No. 56351, 56802, unreported.

The appellant's assignment is well taken for the reason that expert witness fees are not properly taxable as costs. Judgment reversed.