  Matching conditions relate couplings to particle masses. We discuss the
importance of one-loop matching conditions in Higgs and top-quark sector as
well as the choice of the matching scale. We argue for matching scales
$\mu_{0,t} \simeq m_t$ and $\mu_{0,H} \simeq max[ m_t, M_H ]$. Using these
results, the two-loop Higgs mass upper bounds are reanalyzed. Previous results
for $\Lambda\approx$ few TeV are found to be too stringent. For
$\Lambda=10^{19}$ GeV we find $M_H < 180 \pm 4\pm 5$ GeV, the first error
indicating the theoretical uncertainty, the second error reflecting the
experimental uncertainty due to $m_t=175\pm6$ GeV.
