When I am looking to fill the freezer in open country, it is a middle lung shot, preferably, about 1/3 of the way up from the brisket line. Otherwise, I prefer taking out both shoulders (I shoot a 340wby w/ partitions so penetration is never an issue, even at 400+ yds). I've never had an elk shot through both shoulders even take a step. I like to do "my hunting" before I pull the trigger, not afterwards and I've never got real concerned over loosing a couple of shoulder roasts anyway. Quartering shots have also been effective although an elk will occaisionally take a couple steps before flopping over. I've never lost a game animal shot in the neck but I've seen quite a few that were merely stunned get up and run and have to be shot again or tracked. As a result, I avoid neck shots--to many variables under hunting conditions to risk it.