Apparatus and method for recompleting wells with coil tubing

Apparatus for recompleting an oil and/or gas well includes a primary tubing hanger, and primary well tubing hung from the hanger within the well, and a communication/hanger nipple 10, located below the primary tubing hanger, which is suitable for receiving and locating a coil tubing hanger. The communication/hanger nipple 10 is run into the well as part of the initial completion in any situation where there is a potential requirement for a coil tubing completion later in the life of the well but plays no part in the normal primary production operation of the well. However, should production fail for any reason, requiring coil tubing recompletion, the communication/hanger nipple is available to support the coil tubing 28 and provide communication to the subsurface equipment without the necessity of modifying the primary tubing hanger.