The main physics goals of a high luminosity e+e- flavor factory are discussed, including the possibilities to perform detailed studies of the CKM mechanism of quark mixing, and constrain virtual Higgs and non-standard model particle contributions to the dynamics of rare B_u,d,s decays. The large samples of $D$ mesons and tau leptons produced at a flavor factory will result in improved sensitivities on D mixing and lepton flavor violation searches, respectively. One can also test fundamental concepts such as lepton universality to much greater precision than existing constraints and improve the precision on tests of CPT from B meson decays. Recent developments in accelerator physics have demonstrated the feasibility to build an accelerator that can achieve luminosities of O(10^36) cm^-2 s^-1.
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