21.   Economists say these factors make the flat tax identical to a tax on consumption.

22.   Even as the heating oil crisis swept the region, at least two other factors made the problem even worse.

23.   For now, retailers say other factors are making it too early to tell if people are scaling back luxury purchases.

24.   He said either factor could make more addicts likely to inject heroin to get a powerful high, even at the risk of contracting AIDS.

25.   However, two seemingly unrelated factors make some of the upcoming flights the riskiest in the space station construction program.

26.   However, the state realtors association cautioned that seasonal factors made the month-to-month comparison less meaningful.

27.   However, many factors make the task a monumental challenge.

28.   I think those three factors made it three times as difficult.

29.   In releasing the new numbers, Labor Department officials cautioned that several factors may have made the job market look stronger than it actualy was in August.

30.   Increasingly, retailers complain that factors make bad situations worse by getting cold feet and cutting credit.