No, it's equally bad whether I have the incline on or off. Bleah.

But I've never read any study or articles that state an incline leads to less of an impact. I have read the studies that show that the impact comes from the ball and heel of the foot hitting the ground. I would have to assume that the ball and heel hits the ground, whether it's on an incline or on a flat. Interesting, though. Next time I read through my running books, I'll see if there's something mentioned (I like the books by Jerry Lynch, I think he's wonderful).

Koffee