21.   At the time, the Santa Clara company blamed a sickly market for the delay.

22.   Both companies blamed their actions on losses from California operations, a hostile regulatory climate and the financial risk of future earthquakes.

23.   But Bell Atlantic spokesman James Smith said the long-distance companies are blaming the local Bells to hide the fact that they are making very large profits on directory assistance.

24.   But in public filings, the company blamed a drop in warranty income for thinner gross margins last year.

25.   But in documents filed with the Securities and Exchange Commission in June, the company blamed competition from distributors with deeper pockets.

26.   But the company blamed its financial woes on revenue it claims was lost because songs the company licensed to sell online were being traded for free on Napster.

27.   By all reports, each company blamed the other for the breakdown.

28.   Car companies blame the Energy Department.

29.   Company blames a computer error.

30.   Company blames losses on acquisitions and marketing.