11.   Still, Foot said the best opportunities may lie in closed-end funds outside the region.

12.   That opportunity lies in the combination of tax rules and current prices for some bonds.

13.   The biggest cheating opportunities lie with those who own their own business or otherwise control how their income is reported to the IRS.

14.   The greatest opportunity lies in technology stocks, she said.

15.   The opportunity lies in building all the software needed to make the promise of Internet commerce a reality.

16.   The opportunity for Bush lies in a vote-rich Hispanic community he has targeted and a cash-rich high-tech community that seems up for grabs.

17.   The third opportunity lies, oddly enough, in Congress itself.

18.   Therein lies opportunity.

19.   Therein lies an opportunity for Social Security.

20.   To form a strategy of where other opportunities lie, we do a demographic and geographic analysis.