HEROES

Aircraft colossus BOEING CO. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: BA)") else Response.Write("(NYSE: BA)") end if %> jumped $2 11/16 to $59 1/16 after the European Union Commission gave its blessing to the merger of Boeing and MCDONNELL DOUGLAS <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: MD)") else Response.Write("(NYSE: MD)") end if %>, which gained $4 5/16 to $76 1/16. Boeing agreed not to enter into any new exclusive supply agreements with aircraft purchasers until 2007 and not to enforce any of its current exclusivity agreements with Boeing customers. Boeing also agreed to license its patents obtained under government-funded contracts.

Electronics contract manufacturers SANMINA CORP. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: SANM)") else Response.Write("(Nasdaq: SANM)") end if %> and ELEXSYS INTERNATIONAL <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: ELEX)") else Response.Write("(Nasdaq: ELEX)") end if %> announced last night that they have reached an agreement to merge. Elexsys shareholders will receive 0.33 shares of Sanmina for each share of their company. Sanmina jumped $7 7/16 to $74 3/4 as it said it expects the merger to be accretive to 1998 earnings, the estimates for which now stand at $2.64 per share. Using stock valued at 25 times 1998 estimates to acquire a company valued at 18 times 1998 estimates is a good way to make an accretive acquisition. Furthermore, Elexsys yesterday reported blowout Q3 EPS of $0.26, up 30% year-over-year and 73% better than estimates. If the purchasing power and know-how of Sanmina results in 10% higher EPS for the Elexsys operations, then Sanmina may be looking at 1998 EPS of around $2.82.

Bouncing off the low end of its 52-week range today was COLUMBIA/HCA <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: COL)") else Response.Write("(NYSE: COL)") end if %>, the nation's largest for-profit healthcare facilities operator, on rumors of a merger with its number-two competitor, TENET HEALTHCARE <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: THC)") else Response.Write("(NYSE: THC)") end if %>. Columbia/HCA climbed $3 5/16 to $36 3/8 and Tenet rose $2 5/8 to $30 1/8 on the prospect of ringing out even more cost savings at what would be a healthcare company with over $30 billion in revenues. Columbia/HCA has been beaten down by government investigations into alleged Medicare fraud and other abuses, so some wonder why it would want to trade equity valued at about 12 times forward estimates while Tenet is trading at multiple 25% higher than that, not even including Tenet's much larger debt load and lower EBITDA margin. If it's not Columbia/HCA that's reaching out for the transaction, Tenet shareholders might want to prepare for a very low premium merger valuation on their shares.

QUICK TAKES: TRAVEL SERVICES INTERNATIONAL <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: TRVL)") else Response.Write("(Nasdaq: TRVL)") end if %> jumped out of the gate as the company, essentially a specialty travel agency, jumped $8 1/4 from its IPO price of $14 to close at $22 1/4. The industry consolidator closed the day priced at 50 times 1996 pro-forma EPS... OBJECTIVE COMMUNICATIONS <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: OCOM)") else Response.Write("(Nasdaq: OCOM)") end if %> continued $5 1/2 higher to $22 3/4 after announcing an agreement on Monday under which SPRINT <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: FON)") else Response.Write("(NYSE: FON)") end if %> will re-sell the company's video networking equipment... NAM TAI ELECTRONICS <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: NTAIF)") else Response.Write("(Nasdaq: NTAIF)") end if %> jumped $5 1/2 to $26 1/4 after the Hong Kong electronics contract manufacturer reported Q2 EPS of $0.97 vs. last year's $0.17 per share on a 62% jump in sales... PARKERVISION INC. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: PRKR)") else Response.Write("(Nasdaq: PRKR)") end if %> surged $4 3/4 to $23 1/4 after entering into an agreement with IBM <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: IBM)") else Response.Write("(NYSE: IBM)") end if %> under which the two will use Parker's wireless technologies to develop wireless computer peripherals products... Pharmaceuticals contract research company PHARMACEUTICAL PRODUCT DEVELOPMENT <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: PPDI)") else Response.Write("(Nasdaq: PPDI)") end if %> gained $3 7/8 to $23 after reporting Q2 EPS of $0.19, beating estimates of $0.18... Medical products company BOSTON SCIENTIFIC <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: BSX)") else Response.Write("(NYSE: BSX)") end if %> added $4 1/8 to $76 3/8 on reporting a 25% increase in second quarter revenues and 22% increase in earnings before one-time charges.

SPINE-TECH INC. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: SPYN)") else Response.Write("(Nasdaq: SPYN)") end if %> jumped $9 to $56 on reporting Q2 revenues of $14.2 million, up 51% sequentially, and EPS of $0.25, which crushed estimates of $0.15. The company also announced FDA approval of a larparoscopic procedure using its Bak Interbody Fusion spine implants... Japanese steakhouse restaurant company BENIHANA INC. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: BNHNA)") else Response.Write("(Nasdaq: BNHNA)") end if %> rose $1 1/2 to $10 1/4 after announcing the acquisition of RUDYS RESTAURANT GROUP <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: RUDY)") else Response.Write("(Nasdaq: RUDY)") end if %>... CYBEROPTICS CORP. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: CYBE)") else Response.Write("(Nasdaq: CYBE)") end if %> moved up $3 1/32 to $21 after the process control equipment maker reported Q2 EPS of $0.15, beating estimates of $0.12... PC graphics controller maker TRIDENT MICROSYSTEMS <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: TRID)") else Response.Write("(Nasdaq: TRID)") end if %> rose $2 1/2 to $19 3/8 on reporting Q4 EPS of $0.14, above estimates of $0.12, and gaining a "buy" recommendation from Alex. Brown and a "strong buy" from UBS Securities... COMPUTER ASSOCIATES <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: CA)") else Response.Write("(NYSE: CA)") end if %> picked up $5 1/4 to $69 9/16 after the business software company reported Q1 revenues of $891 million and EPS of $0.42, which beat estimates of $0.39... Tubular steel products company NS GROUP <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: NSS)") else Response.Write("(NYSE: NSS)") end if %> added $3 1/2 to $18 5/8 on reporting Q3 EPS of $0.34, up 142% year-over-year.

LEHMAN BROTHERS HOLDINGS <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: LEH)") else Response.Write("(NYSE: LEH)") end if %> surged $6 13/16 to $52 on a takeover rumor involving CHASE MANHATTAN CORP. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: CMB)") else Response.Write("(NYSE: CMB)") end if %>... Office furnishings company KNOLL INC. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: KNL)") else Response.Write("(NYSE: KNL)") end if %> gained $2 7/8 to $29 3/8 on reporting favorable earnings results... AMVESTORS FINANCIAL <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: AMV)") else Response.Write("(NYSE: AMV)") end if %> rose $2 3/16 to $23 1/16 after the annuities company called in the Mod Squad from Goldman Sachs to look at strategic alternatives... One-time networking products leader BAY NETWORKS <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: BAY)") else Response.Write("(NYSE: BAY)") end if %> climbed $2 5/8 to $31 7/8 after reporting Q4 operating EPS of $0.15, beating estimates of $0.12 and winning near universal analyst acclaim for the performance... INTERSTATE HOTELS COMPANY <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: IHC)") else Response.Write("(NYSE: IHC)") end if %> moved up $2 5/16 to $31 3/4 after the hotel operator said it's on track to meet or beat Q2 estimates of $0.33 and announced that it will lease 27 Hampton Inns from EQUITY INNS INC. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: ENN)") else Response.Write("(NYSE: ENN)") end if %>... GATEWAY 2000 <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: GTW)") else Response.Write("(NYSE: GTW)") end if %> jumped $3 to $44 3/4 after INTEL <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: INTC)") else Response.Write("(Nasdaq: INTC)") end if %> announced price cuts of up to 15% on its CPUs... SIFCO INDUSTRIES <% if gsSubBrand = "aolsnapshot" then Response.Write("(AMEX: SIF)") else Response.Write("(AMEX: SIF)") end if %> rolled $1 3/8 higher to $16 1/4 after the machine tools company reported a 41% increase in Q3 EPS and said it feels more confident about forecasting a $100 million sales year.

GOATS

NETSCAPE COMMUNICATIONS CORP. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: NSCP)") else Response.Write("(Nasdaq: NSCP)") end if %> dropped $4 7/8 to $39 5/8 after reporting Q2 revenues of $135 million and operating EPS of $0.10, right in line with estimates. Some analysts fretted about the amount of revenues coming from the company's "non-core" operations, such as deals where web content providers pay for advertising on Netscape's website. While Netscape has always said this revenue line isn't a major focus of its business, it has always been part of the whole picture at the company. Other concerns expressed by analysts included the increase in accounts receivable days sales outstanding. Hambrecht & Quist reined in its 1997 EPS estimate to $0.47 from $0.52, but raised its revenue estimate to $560 million and kept a "strong buy" rating on the company.

Earnings disappointments of all stripes provide the feedstock for today's goat corral. Energy services company BAKER HUGHES INC. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: BHI)") else Response.Write("(NYSE: BHI)") end if %> declined $4 1/4 to $41 3/4 even though the company reported a 125% increase in Q3 operating income and EPS of $0.56, which swamped estimates of $0.45. Revenues for the quarter closed in on the $900 million mark. In communication equipment, both AWARE INC. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: AWRE)") else Response.Write("(Nasdaq: AWRE)") end if %> and DSP GROUP <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: DSPG)") else Response.Write("(Nasdaq: DSPG)") end if %> had a rough day. Aware lost $1 5/8 to $12 after the maker of last mile wide area network access software and hardware reported a better-than-expected Q2 loss of $0.01 per share. Those results came on anemic revenue growth of 1.7%. Semiconductor company DSP Group slid $3 7/16 to $20 1/8 on reporting Q2 revenues of $14.6 million and EPS of $0.23, slightly better than estimates.

Online brokerage company AMERITRADE HOLDING CORP. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: AMTD)") else Response.Write("(Nasdaq: AMTD)") end if %> was clouted for a $2 loss to $16 1/4 on reporting Q3 EPS of $0.32, missing estimates of $0.34. Investors were probably looking for growth more along the lines of E*TRADE's <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: EGRP)") else Response.Write("(Nasdaq: EGRP)") end if %> most recent quarterly report, but the operator of Accutrade, Aufhauser, eBroker, and other online brands is also selling at 3.9 times stockholders' equity, a fraction of E*TRADE's 10.5 times shareholder's equity. That's with a pre-tax margin of about 31%, too. E*TRADE is now priced at 45 times 1998 earnings estimates, while AmeriTrade is sporting a 13 multiple on 1998 estimates.

QUICK CUTS: Flat panel display company PLANAR SYSTEMS <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: PLNR)") else Response.Write("(Nasdaq: PLNR)") end if %> powered down $2 1/8 to $11 1/8 even though the company reported a 10.5% increase in Q3 EPS (which met estimates) and an 11.3% increase in revenues... Nutritional supplements company NBTY INC. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: NBTY)") else Response.Write("(Nasdaq: NBTY)") end if %> lost $4 to $23 1/4 after reporting Q2 EPS of $0.26, a penny ahead of the mean estimate... ALIANT COMMUNICATIONS <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: ALNT)") else Response.Write("(Nasdaq: ALNT)") end if %> fell $2 1/2 to $18 3/8 after the communications company reported a 12.5% increase in Q2 EPS of $0.36, which beat estimates of $0.35... Graphics chips company 3DFX INTERACTIVE <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: TDFX)") else Response.Write("(Nasdaq: TDFX)") end if %> lost another $1 1/2 to $11 1/8 after confirming rumors that Sega will not choose the company's chip for its new game console... Motion control, heat transfer, and electronics components manufacturer AMERICAN PRECISION INDUSTRIES <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: APR)") else Response.Write("(NYSE: APR)") end if %> lost $1 3/8 to $19 3/4 after reporting a 26% increase in Q2 revenues and EPS of $0.25, $0.02 better than estimates... Enterprise data storage products company STORAGE TECHNOLOGY <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: STK)") else Response.Write("(NYSE: STK)") end if %> lost $3 to $51 after reporting Q2 EPS of $0.87, beating estimates of $0.83... ANHEUSER BUSCH <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: BUD)") else Response.Write("(NYSE: BUD)") end if %> took a spill, losing $2 5/8 to $45 1/4 after reporting Q2 EPS of $0.76 (in line with estimates) on weak-sauce worldwide beer volume growth of 0.8%.

FOOL ON THE HILL
An Investment Opinion by Randy Befumo

The Value of Spin

HOW TO VALUE A PENDING SPIN-OFF
Step Two: Determine a Reasonable Value for the Spun-Off Company

Yesterday in Step One, we determined the revenues and operating profits for PepsiCo's restaurant business, which is being spun-off as a separately traded company called TRICON in about six months. Using the 1996 10-K, 1997 10-Q for the first quarter, and second quarter press release, we determined what revenues and operating earnings were for both the last quarter and the trailing twelve months. We needed to determine these numbers because they will be vital to determining what a reasonable value for TRICON is going to be. The reason we are focusing on operating earnings is because it allows us to compare it with other companies on an apples-to-apples basis.

[NOTE: After listening to PepsiCo's quarterly conference call, we need to revise the operating earnings that were calculated to reflect the fact that PepsiCo's international restaurant business recognized a significant one-time gain when it spun-off its New Zealand units in an initial public offering. As PepsiCo said operating earnings for the international restaurant business increased 10% net the New Zealand IPO, this meant that operating income was $31 million and the other $68 million was a one-time gain.]

                        Last Quarter     LQ Annualized      Trailing 12 Months

Revenues       $2,651 million      $10,604 million          $11,414 million
Op. Earnings     $198 million           $792 million               $568 million

We can clearly see the benefit of the refranchising and same-store sales growth in TRICON's operating margins, which expanded to 7.4% last quarter compared to 5.4% over the past twelve months. With growth forecasts for sales in the high single digits and profit growth expected to be in line with this, the business may not be the fastest growing thing on the planet, but it certainly packs some cash flow appeal. With international restaurants continuing to grow at a double-digit pace, there is even a decent growth story within the company -- the same growth story that exists at major competitors like MCDONALD'S <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: MCD)") else Response.Write("(NYSE: MCD)") end if %> and WENDY'S <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: WEN)") else Response.Write("(NYSE: WEN)") end if %>.

In order to value TRICON, we need to first look at its competitors, McDonald's and Wendy's. McDonald's has $11 billion in trailing revenues and $2.7 billion in trailing operating earnings. With 708.2 million shares outstanding as of last quarter, the company is valued at $36.7 billion. Adding the company's $4.8 billion in long-term debt to the market value and deducting the $329 million in cash, the company has an enterprise value that is 3.7 times sales and 15.2 times operating earnings. McDonald's has an incredible 24.6% operating margin because so many of its units are franchised instead of company owned, meaning that revenues for the company are only a small fraction of system-wide revenues. Revenues for McDonald's grew 6% last quarter.

By comparison, Wendy's is almost a gnat with $1.9 billion in revenues and $295.2 million in operating earnings. As the company has 140.1 million shares outstanding, the current market capitalization is is $3.8 billion. Cash and long-term debt virtually negate one another on Wendy's balance sheet, leaving the company trading at an enterprise value of 2.0 times sales and 12.9 times operating earnings. As the operating margin at Wendy's is 15.2%, it makes sense that Wendy's is not valued as high as McDonald's. Sales at Wendy's grew 12% last quarter.

Armed with the relevant valuations of its two major peers, we can now try to determine what a reasonable value for TRICON might be. Given that TRICON just started to turn its business around last quarter, it makes sense to look at results for both the trailing twelve months and the last quarter annualized. Based on the fact that TRICON is growing at a rate between McDonald's and Wendy's, it should trade at parity with them on an operating basis. This would put the multiple to operating earnings somewhere between 12.9 and 15.2. To be conservative, we will use a low-end multiple of 11 and a high-end multiple of 13, giving us a range of $6.2 billion to $7.8 billion based on trailing results and $8.7 billion to $10.4 billion based on the current run-rate (the last quarter annualized).

As TRICON has half the operating margin of Wendy's and one-third the operating margin of McDonald's, we should probably adjust the ratio to sales by a similar amount. Half of Wendy's 2.0 times sales is 1.0 times sales. One-third of McDonald's 3.7 times is 1.2 times sales. The range of 1.0 to 1.2 sales gives us a valuation for TRICON of $10.6 billion on the low end (1.0 times the sales run-rate) and $13.7 billion on the high end. With the multiples on operating earnings ranging from $6.2 billion to $10.4 billion based on which numbers we use, the valuations would appear to cluster relatively conservatively around the $10.5 billion mark. As PepsiCo has 1.6 billion shares outstanding, this would put the value of TRICON at $6.67 per share, or 17.9% of Pepsi's current share price.

This would mean that TRICON traded at a premium to operating earnings relative to Wendy's and McDonald's, but given the degree that the business has improved in the last quarter, this could be justified based on the fact that it can probably grow operating earnings from here on out at a faster rate than either of its peers. Since TRICON comes to the public markets as a company that has substantial room to improve its operating earnings, there is an excellent chance its earnings growth will smash the growth at McDonald's and Wendy's, although given Wendy's smaller size it can probably manage to keep up.

TOMORROW -- Step Three: Figure Out What the Remaining Company Is Worth

CONFERENCE CALLS

AT&T <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: T)") else Response.Write("(NYSE: T)") end if %>
(800) 475-6701 (code 347752) -- replay

HARLEY-DAVIDSON
<% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: HDI)") else Response.Write("(NYSE: HDI)") end if %>
(402) 222-9905 -- replay

COMPUTER ASSOCIATES <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: CA)") else Response.Write("(NYSE: CA)") end if %>
(888) 243-0816 -- replay 7/23

360 COMMUNICATIONS <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: XO)") else Response.Write("(NYSE: XO)") end if %>
(402) 220-3014 -- replay through 7/23

SAFEGUARD SCIENTIFICS <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: SFE)") else Response.Write("(NYSE: SFE)") end if %>
(800) 642-1687 (ID# 504652) -- replay through 7/23

INTERNATIONAL RECTIFIER <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: IRF)") else Response.Write("(NYSE: IRF)") end if %>
(800) 633-8284 (code 292-5369) -- replay through 7/24

PEPSICO <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: PEP)") else Response.Write("(NYSE: PEP)") end if %>
(800) 633-8284 (confirmation # 2958711) -- replay through 7/25 @ noon EDT

APPLIED DIGITAL ACCESS <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: ADAX)") else Response.Write("(Nasdaq: ADAX)") end if %>
(402) 220-6028 -- replay available through 7/25

TRIBUNE <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: TRB)") else Response.Write("(NYSE: TRB)") end if %>
(800) 633-8284 (code: 2941595) -- replay through 7/25

ASCEND COMMUNICATIONS <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: ASND)") else Response.Write("(Nasdaq: ASND)") end if %>
(800) 475-6701 (code: 348047) -- replay through 7/25

MERRY LAND & INVESTMENT CO. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: MRY)") else Response.Write("(NYSE: MRY)") end if %>
(800) 657-1264 -- replay through 7/25
(402) 220-4832 -- replay for international callers

ALLIED SIGNAL <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: ALD)") else Response.Write("(NYSE: ALD)") end if %>
(800) 633-8284 (code: 2869487) -- replay through 7/25 @ 5:00 p.m. EDT

AVID TECHNOLOGY <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: AVID)") else Response.Write("(Nasdaq: AVID)") end if %>
(402) 222-9948 -- replay available through 7/27

07/24/97 (Thursday)
FIRST DATA CORPORATION <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: FDC)") else Response.Write("(NYSE: FDC)") end if %>
(402) 377-6807 -- replay through 7/26

07/24/97 (Thursday)
GENZYME <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: GENZ)") else Response.Write("(Nasdaq: GENZ)") end if %>
(402) 220-2251 -- replay through 7/31

07/24/97 (Thursday)
DELTIC TIMBER CORPORATION <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: DEL)") else Response.Write("(NYSE: DEL)") end if %>
1-800-633-8284 (reservation # 2926403) -- replay through 7/25

07/24/97 (Thursday)
ELEXSYS INTERNATIONAL, INC. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: ELEX)") else Response.Write("(Nasdaq: ELEX)") end if %>
(402) 398-4727 -- replay from 7/24 @ 6:00 pm through 7/25 @ 6:00 pm

THIS WEEK'S CONFERENCE CALL SYNOPSES

IBM <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: IBM)") else Response.Write("(NYSE: IBM)") end if %> Call
CAPITAL ONE <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: COF)") else Response.Write("(NYSE: COF)") end if %> Call
GREEN TREE FINANCIAL <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: GNT)") else Response.Write("(NYSE: GNT)") end if %> Call
CARLISLE COMPANIES <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: CSL)") else Response.Write("(NYSE: CSL)") end if %> Call
IOMEGA <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: IOM)") else Response.Write("(NYSE: IOM)") end if %> Call
APPLE COMPUTER <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: AAPL)") else Response.Write("(Nasdaq: AAPL)") end if %> Call

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Randy Befumo (TMF Templr), a Fool
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Dale Wettlaufer (TMF Ralegh), another Fool
Ups & Downs

Brian Bauer (TMF Hoops), and yet another Fool
Editing