1.   Allegiance Healthcare Canada is the Canadian marketing, distribution and consulting unit of Allegiance Corp., a U.S. maker of medical and surgical supplies.

2.   Andersen is in the midst of an acrimonious divorce from its consulting unit.

3.   Allegiance Healthcare Canada is the Canadian marketing, distribution and consulting unit of Allegiance Corp., a maker of medical and surgical supplies.

4.   But Arthur Andersen quickly built up an entirely new consulting unit.

5.   But analysts still called the decision surprisingly favorable for the consulting unit.

6.   But partners at Andersen confirmed that negotiations over the consulting unit were under way with several potential buyers.

7.   Experio is the name Hitachi gave to the Internet consulting unit it bought last year from Grant Thornton, an accounting firm.

8.   Last year, MCI formed a business consulting unit called Integrated Client Services.

9.   PricewaterhouseCoopers is also considering divesting itself of its consulting unit by the end of the year.

10.   PricewaterhouseCoopers tried to sell its consulting unit nearly two years ago, but the deal fell apart when the prospective buyer, Hewlett-Packard, balked at the price.