21.   The merger was negotiated quickly for a deal of this size.

22.   The Sapporo-based bank struggled to reorganize, even negotiating a merger with a rival.

23.   Viag negotiated a merger with Alusuisse in the spring but the deal collapsed over price.

24.   When Allen began to negotiate a merger with Continental Airlines Inc. last year, he was unable to get support from the board and the deal ultimately fell apart.

25.   Sumitomo Trust said last month it was negotiating a merger that would amount to a bailout of the struggling LTCB.

26.   Tyson also wants IBP to reimburse Tyson for the cost of negotiating the merger.

27.   Apple had reportedly been negotiating a merger with Sun Microsystems Incorporated, a maker of software and powerful workstations.

28.   Computer online service CompuServe Incorporated confirmed Wednesday that it was negotiating a merger, but declined to name its partner.

29.   Mitsui Toatsu Chemical Inc. and Mitsui Petrochemical Industries Ltd. are negotiating a merger that would create the second biggest chemical company in Japan, officials said Monday.

30.   Mitsui Toatsu Chemical Inc. and Mitsui Petrochemical Industries Ltd. are negotiating a merger that would create the second-biggest chemical company in Japan, officials said Monday.