21.   Then it made a lot of them mad when it missed earnings estimates two quarters in a row.

22.   Three of its first five quarterly earnings missed analyst estimates.

23.   Young missed estimates in the first quarter after the company mismanaged a change in its advertising efforts at KCAL, analysts have said.

24.   Yet IBM, to some skeptics, is as vulnerable if not more vulnerable than other companies to missing Wall Street estimates.

25.   Parametric Technology, a maker of computer-aided design software, plunged after announcing that its earnings for the current quarter will dramatically miss estimates.

26.   After the close of trading, Cisco announced earnings that missed estimates by a penny.

27.   But Citrix Systems Inc., a maker of computer network products, said its earnings will miss estimates in the coming quarter.

28.   Citrix set the tone for the Nasdaq, warning that its earnings will miss estimates in the coming quarter.

29.   Legato also missed estimates for its fourth quarter.

30.   On the minus side, quarterly profits by US Airways, UAL and Delta all missed Wall Street estimates.