  For the next multi-megawatt accelerator generation, targets and other
beam-intercepting components will face even more severe challenges due to the
higher power densities, higher energy, and higher radiation. A comprehensive
research and development program must be implemented to address the challenges.
International collaborations such as RaDIATE or High Power Targetry Workshop
should be leveraged and expanded to accelerate knowledge gain and avoid
duplicated efforts. The next generation of high power targets will need novel
designs allowing better high heat flux cooling methods, novel materials,
advanced simulations, and better instrumentation. Four main R&D tracks were
identified and discussed for targets. For electron sources, current state of
art and challenges we are facing for key components such as cathodes, guns and
injector design for sources R&D are presented for highly polarized electrons
and unpolarized high current high brightness beams. For ion sources such as
electron cyclotron resonance ion source (ECRIS), laser ion source (LIS), charge
breeders, status of development are reviewed, and areas require investment for
future R&D are discussed separately. Facilities critical for various source
development are recommended.
