11.   As captain, Schroder cannot underestimate the importance of coordination and balance on a tandem.

12.   As one who tries to remember to eat her oatmeal every morning, I would never underestimate the importance of breakfast foods.

13.   After the strike last fall, Boeing Chairman and Chief Executive Officer Frank Shrontz said the company had greatly underestimated the importance to employees of protecting medical benefits.

14.   But the fact is, Howard underestimated her importance.

15.   Do not underestimate the importance of aesthetics.

16.   Emory University professor Karen Golden- Biddle, who teaches management and organization, said companies should never underestimate the importance of good management.

17.   For one thing, the critique of chains underestimates the importance of low prices.

18.   Gannett executives have always dismissed critics as failing to understand what readers want and underestimating the importance of tight financial management.

19.   He said Bush should not underestimate the importance of symbolism when it comes to winning votes across racial lines.

20.   It is difficult to underestimate the importance of the harbor to Hong Kong historically.