as shown in fig1 , a transaction processing system ( 100 ) is provided to allow a manager ( 102 ) to optimize the transfer of funds ( 104 ) from an account holder ( 106 ) to an associate ( 108 ). the system ( 100 ) collects funds ( 110 ), ( 112 ) and ( 114 ) from users ( 116 ), ( 118 ) and ( 120 ), and deposits the funds ( 110 ), ( 112 ) and ( 114 ) in a plurality of holding accounts ( 122 ), ( 124 ) and ( 126 ) located in a plurality of financial institutions ( 128 ), ( 130 ) and ( 132 ). when a user such as the account holder ( 106 ) wishes to originate a fund transfer , the system ( 100 ) dynamically determines an optimized transfer financial institution ( 128 ) or institutions ( 128 ) and ( 132 ) to make the transfer . by collecting information about the transfer and selecting an optimized transfer financial institution ( 128 ) based upon the information , the system ( 100 ) advantageously avoids the delays and other drawbacks of traditional financial transaction systems . fig2 is a block diagram of the architecture of the system ( 100 ) in accordance with one embodiment . as illustrated in fig1 , a server ( 134 ) associated with the manager ( 102 ) is provided with a front end server ( 136 ), a network interface ( 138 ), a central processing unit ( 140 ), a user database ( 142 ) a financial institution database ( 144 ) and system software ( 146 ). conventional features , such as firewalls , load balancers , application servers , failover servers , site management tools , as well as additional conventional and known features , are not shown to allow a clearer illustration of the novel features of the system . the manager ( 102 ) may be a financial institution , or any desired type of individual or entity . when the account holder ( 106 ) wishes to use the system ( 100 ), the account holder ( 106 ) accesses the manager &# 39 ; s website ( 148 ) via a network ( 150 ) and provides identifying information ( 152 ) to create a user account ( 154 ) ( fig1 , 2 , 3 a ). as used herein , the term “ website ” means any system providing content and is not limited to those systems supporting content provided via the internet or the http protocol . in general , functions described herein as being performed on the server side may also be performed on the client side as appropriate . alternatively , the account holder ( 106 ) may provide the information ( 152 ) telephonically , via electronic mail , via facsimile or by any suitable method of communication ( fig1 and 3a ). the account holder ( 106 ) uses a client ( 156 ) to execute a browser ( 158 ) that connects to the server ( 136 ) via the network ( 150 ). the network ( 150 ) is typically the internet , but may also be any network , including , but not limited to , a lan , a man , a wan , a mobile , wired or wireless network , a private network or a virtual private network . although only a single client ( 156 ) and browser ( 158 ) are shown , it is to be understood that millions of clients may be supported and can be in communication with the server ( 134 ) at any given time . if desired , multiple servers may be used . the client ( 156 ) may include a variety of different computing devices . examples of client devices are personal computers , digital assistants , personal digital assistants , mobile phones , smart phones , tablet devices or laptop computers . as will be obvious to one of ordinary skill in the art , the present invention is not limited to the foregoing devices . the website ( 148 ) presents the account holder ( 106 ) with an interface ( 160 ) which prompts the account holder ( 106 ) to click a button ( 162 ) which causes the server ( 134 ) to display a request page ( 164 ) via a secure socket layer ( ssl ) or similar security protocol ( fig1 , 3 a , 3 b and 3 c ). the account holder ( 106 ) enters the user information ( 152 ) in the boxes ( 166 ) provided and clicks the submit button ( 168 ). the system ( 100 ) creates a user account ( 170 ) associated with a username ( 172 ) and a password ( 174 ). the user account ( 170 ) includes an account balance ( 176 ) and account history ( 178 ) that may be displayed on an account webpage ( 180 ) in a manner such as that known in the art . the account holder ( 106 ) transfers funds into the user account ( 170 ) by any known means including , but not limited to , check , credit card , debit card , other ach processing or a physically delivered cash deposit . the account holder ( 106 ) may also transfer funds into the account ( 170 ) via another user ( 116 ) of the system ( 100 ). the account holder ( 106 ) has multiple options to deposit funds into the account ( 170 ). the account holder ( 106 ) or a third - party may provide an associate financial institution ( 182 ) with routing and account numbers associated with the account ( 170 ). the associate financial institution ( 182 ) may be any type of financial institution . the associate financial institution ( 182 ) may transmit the funds and information regarding the transfer to an automated clearinghouse ( 184 ) that transmits the funds to a holding account ( 122 ) associated with the routing and account numbers . the system ( 100 ) then credits the account ( 170 ) with the funds . alternatively , the account holder ( 106 ) may add funds directly to the account ( 170 ) by using the client ( 156 ) to access a deposit funds webpage ( 186 ) residing on the server ( 134 ) ( fig1 , 2 and 4 a ). from the deposit funds webpage ( 184 ), the account holder ( 106 ) enters credit or debit card information ( 188 ), such as the credit card number ( 190 ), expiration date ( 192 ) and cvs number ( 194 ), along with an account number ( 196 ) identifying which of account holder &# 39 ; s accounts ( 170 ) is to receive the funds . the account holder ( 106 ) clicks the submit button ( 198 ) and the funds are transferred to the system ( 100 ). alternatively , the system ( 100 ) may be configured to allow the account holder ( 106 ) to deposit the funds directly from an account associated with a third party financial institution , the account holder ( 106 ) obtains from the system ( 100 ) dynamically generated routing and account numbers ( 200 ) for the deposit to reduce the transfer time associated with each transaction ( fig1 , 2 and 4 b ). the account holder ( 106 ) uses the client ( 156 ) to access a deposit funds webpage ( 202 ) residing on the server ( 134 ). prior to the deposit , the account holder enters predetermined information ( 204 ) associated with the deposit on the deposit funds webpage ( 202 ). this information may include the name ( 206 ) of the depositing financial institution , the account number ( 208 ) of the account ( 170 ) the account holder wishes to receive the funds , the routing number ( 210 ) and any other information required by the manager ( 102 ). the account holder ( 106 ) clicks the submit button ( 212 ) and the deposit funds webpage ( 202 ) displays the dynamically generated routing and account numbers ( 200 ). the account holder ( 106 ) provides the dynamically generated routing and account numbers ( 200 ) to the third - party financial institution ( 182 ) along with transfer instructions , whereafter the third - party financial institution ( 182 ) transmits the funds and information regarding the transfer to an automated clearinghouse ( 184 ) that transmits the funds to a financial institution ( 130 ) and holding account ( 124 ) associated with the routing and account numbers ( 200 ). the system ( 100 ) then credits the account ( 170 ) with the funds . if the ach system ( 184 ) is used , the associate financial institution ( 182 ) is the odfi . the account holder ( 106 ) forwards authorization for the transaction to the odfi via accounts receivable entry ( arc ), point of purchase ( pop ), prearranged payments and deposits ( ppd ), telephone initiated - entry ( tel ) or web - initiated entry ( web ) authorization . the odfi then forwards the authorized request to an ach operator , which passes it on the receiving depository financial institution ( rdfi ). in this case , the rdfi is the financial institution ( 130 ) associated with the holding account ( 124 ), which credits the account holder &# 39 ; s account ( 170 ) with the funds . the system ( 100 ) dynamically generates the routing and account numbers ( 200 ) to optimize the fund transfer process . when the account holder ( 106 ) sends ( 214 ) the system ( 100 ) the predetermined information ( 204 ) by pressing the submit button ( 212 ), the system ( 100 ) collects ( 216 ) the predetermined information ( 204 ) and uses it to collect ( 218 ) additional predetermined information ( 220 ) ( fig1 , 2 , 4 b and 5 ). as an example , the system ( 100 ) may use the routing and account numbers ( 210 ) to obtain the geographic location and routing subnet of the third - party financial institution ( 182 ) from the financial institution database ( 144 ) located on the server ( 134 ). the system ( 100 ) may collect additional information from cached or “ real - time ” third - party providers , such as the ach ( 184 ) system . using the predetermined information ( 204 ) and ( 220 ), the system ( 100 ) determines ( 222 ) the optimal holding account ( 122 ), ( 124 ) or ( 126 ) to receive the funds . this determination may be based upon which of the holding accounts ( 122 ), ( 124 ) or ( 126 ) are insured , which are under the federal deposit insurance corporation ( fdic ) and / or national credit union administrations ( ncua ) insurance limit and by what amounts , as well as which of the holding accounts ( 122 ), ( 124 ) or ( 126 ) offer the greatest return on investment . once the system ( 100 ) dynamically determines ( 222 ) the optimal holding account ( 122 ), ( 124 ) or ( 126 ) to receive the funds , the system ( 100 ) returns ( 224 ) the routing and account numbers ( 200 ) associated with that holding account ( 124 ) to the account holder ( 106 ) by displaying the routing and account numbers ( 200 ) on the webpage ( 202 ). in determining the optimal holding account , the system ( 100 ) may weight all factors equally . alternatively , the system ( 100 ) may employ algorithms contained within the system software ( 146 ) to determine the optimal holding account to receive the deposited funds . preferably the optimal holding account ( 124 ) as determined by the system ( 100 ) is located closest to the third - party financial institution ( 182 ) to reduce the transfer time associated with the deposit and thereby reduce the time during which the funds are not available . the system ( 100 ) may also split the funds into a plurality of holding accounts ( 122 ), ( 124 ) or ( 126 ). alternatively , the system ( 100 ) may receive the funds in a single holding account ( 124 ), before moving some or all of the funds to additional accounts ( 122 ) and ( 126 ) as desired . the system ( 100 ) may also use “ real - time ” information relating to the holding accounts ( 122 ), ( 124 ) or ( 126 ), other transactions and the proposed routing to dynamically select the optimal holding account ( 124 ). the foregoing process is used to create multiple user accounts and receive funds from multiple sources . the system ( 100 ) uses these funds to seed multiple holding accounts ( 122 ), ( 124 ) or ( 126 ) across multiple financial institutions ( 128 ), ( 130 ) and ( 132 ). the system ( 100 ) may also use algorithms within the software ( 146 ) to analyze the flow of funds through the system ( 100 ), using past data to anticipate future needs and deposit new funds accordingly . the system ( 100 ) may also transfer funds between holding accounts ( 122 ), ( 124 ) or ( 126 ) to optimize the return on investment and to position the system ( 100 ) to handle anticipated future transactions more efficiently . using information from the system ( 100 ), the manager ( 102 ) may open new holding accounts in new financial institutions or close existing holding accounts in other financial institutions to take advantage of changing returns on investment , or to locate accounts within or closer to financial institutions with increasing transaction activity . for transfers between users ( 116 ) and ( 118 ) having accounts associated with the system ( 100 ), the system ( 100 ) may simply make a bookkeeping entry , crediting and debiting the user accounts , without having to actually transfer any funds between financial institutions ( 128 ), ( 130 ) and ( 132 ). when the account holder ( 106 ) wishes to transfer funds to an associate ( 108 ), the account holder ( 106 ) provides the system ( 100 ) with transfer instructions . the account holder ( 106 ) may provide the manager ( 102 ) the transfer instructions via the client ( 156 ) or via a third - party device , such as a magnetic strip reader ( 226 ), check reader ( 228 ), parking meter ( 230 ), rfid reader ( 232 ) or any other third - party device ( 234 ). although the following describes the account holder ( 106 ) providing transfer instructions to the system ( 100 ) via the client ( 156 ) across the network ( 150 ), it will be understood by those of ordinary skill in the art , that the account holder ( 106 ) may provide the transfer instructions to the system ( 100 ) via any conventional or known financial transaction processing device or process . when the account holder ( 106 ) wishes to transfer funds to an associate ( 108 ), such as a merchant , the account holder ( 106 ) connects via the client ( 156 ) to the server ( 134 ) via ssl . the server ( 134 ) returns the webpage ( 148 ), which the account holder ( 106 ) uses to enter security information , such as the username ( 172 ) and password ( 174 ) to access the account holder &# 39 ; s account information ( 236 ) stored on the user database ( 142 ) located on the server ( 134 ). the account holder ( 106 ) selects the transfer funds webpage ( 238 ) by clicking the transfer button ( 240 ) on the account webpage ( 180 ). the account holder ( 106 ) enters fund transfer instructions ( 242 ) on the transfer funds webpage ( 238 ) ( fig1 , 2 and 7 a ). the transfer instructions ( 242 ) include predetermined information ( 244 ) such as the amount ( 246 ) of the fund transfer and the routing and account numbers ( 248 ) of the transfer account ( 250 ) that is to receive the funds . additional instructions may include time information ( 252 ) indicating when the transfer is to be executed and any additional information the manager ( 102 ) requires . after the account holder ( 106 ) enters the fund transfer instructions ( 242 ) on the transfer funds webpage ( 238 ), the account holder ( 106 ) clicks the submit button ( 254 ), which sends ( 256 ) the fund transfer instructions ( 242 ) to the server ( 134 ) ( fig1 , 2 , 6 and 7 a ). the system ( 100 ) collects ( 258 ) the predetermined information ( 244 ) at the server ( 134 ) and determines ( 260 ) whether the account holder &# 39 ; s account ( 176 ) contains sufficient available funds to execute the fund transfer instructions ( 242 ). if the account holder &# 39 ; s account ( 176 ) does not contain sufficient available funds to complete the transaction , the system ( 100 ) returns ( 262 ) an error message ( 264 ) to the account holder ( 106 ) in the form of a transfer error webpage ( 266 ), where the account holder is prompted to send ( 256 ) corrected transfer instructions ( 242 ) ( fig1 , 2 , 6 , 7 a and 7 b ). if the account holder account ( 176 ) does contain sufficient available funds to complete the transaction , the system ( 100 ) uses the collected predetermined information ( 244 ) to collect ( 268 ) additional predetermined information ( 270 ). as an example , the system ( 100 ) may use the routing number ( 248 ) to obtain the geographic location and routing subnet of a third - party financial institution ( 272 ) associated with the transfer account ( 250 ) from the financial institution database ( 144 ) located on the server ( 134 ). the system ( 100 ) may collect additional information from cached or “ real - time ” third - party providers , such as the ach ( 184 ). using the predetermined information ( 244 ) and ( 270 ), the system ( 100 ) determines ( 274 ) the optimal holding account ( 122 ), ( 124 ) or ( 126 ) from which to transfer the funds . this determination may be based upon the amount of funds in the holding accounts ( 122 ), ( 124 ) or ( 126 ), which accounts are insured , which are under the fdic and / or ncua insurance limit and by what amounts , as well as which of the holding accounts ( 122 ), ( 124 ) or ( 126 ) offer the least return on investment . once the system ( 100 ) dynamically determines ( 274 ) the optimal holding account ( 122 ), ( 124 ) or ( 126 ) from which to transfer the funds , the system ( 100 ) initiates ( 276 ) the transfer of funds to the financial institution ( 272 ) and associated transfer account ( 250 ). in determining the optimal holding account from which to transfer the funds , the system ( 100 ) may weight all factors equally . alternatively , the system ( 100 ) may employ algorithms contained within the system software ( 146 ) to determine the optimal holding account to receive the deposited funds . preferably the optimal holding account ( 122 ) to transfer the funds , as determined by the system ( 100 ) is located closest to the financial institution ( 272 ) and associated transfer account ( 250 ), to reduce the transfer time associated with the transfer and thereby reduce the time during which the funds are not available . if the ach system is used , the financial institution ( 128 ) associated with the optimal holding account ( 122 ) is the odfi . the account holder ( 106 ) may initiate the authorization for the transaction through the system ( 100 ) to the odfi via accounts receivable entry ( arc ), point of purchase ( pop ), prearranged payments and deposits ( ppd ), telephone initiated - entry ( tel ) or web - initiated entry ( web ) authorization . the odfi then forwards the authorized request to an ach operator , which passes it on the receiving depository financial institution ( rdfi ). in this case , the rdfi is the financial institution ( 272 ) and associated transfer account ( 250 ), which credits the transfer account ( 170 ) with the funds . the system ( 100 ) may also split the transfer , transferring funds from two or more holding accounts ( 122 ) and ( 124 ), to further optimize factors associated with the transfer , such as maintaining individual transfers under the fdic and / or ncua insured limit . alternatively , the system ( 100 ) may transfer funds from one or more holding accounts ( 122 ) and ( 124 ) into another holding account ( 126 ) before making the transfer . the system ( 100 ) may also use “ real - time ” information relating to the holding accounts ( 122 ), ( 124 ) or ( 126 ), other transactions and the proposed routing of the transaction , to dynamically select the optimal holding account ( 124 ) from which to transfer the funds . although the invention has been described with respect to a preferred embodiment thereof , it is to be understood that it is not to be so limited since changes and modifications can be made therein which are within the full , intended scope of this invention as defined by the appended claims .