21.   A substantial portion of the money going into tax-sheltered accounts, he argues, would have been saved anyway.

22.   A substantial portion of the tape, as transcribed by the Chronicle, is posted at www.houstonchronicle.com.

23.   A substantial portion of the money has already been raised, said Gilbert C. Maurer, president of the Whitney.

24.   A substantial portion of the population is part-American.

25.   Access charges make up a substantial portion of local phone company revenues.

26.   After listening to their complaints for years, I devoted a substantial portion of a recent workday to examining this so-called blight, and reached some interesting conclusions.

27.   British companies that derive a substantial portion of their revenue from overseas suffer when the pound rises, because it reduces the value of that revenue in sterling terms.

28.   But a substantial portion of the vessels fishing for salmon off the coast of Alaska are actually based in Seattle and Bellingham, major fishing ports in Washington.

29.   But a year later, the newly combined companies reinstated a substantial portion of those benefits.

30.   But it is the rare person who can afford and bear to lose substantial portions of his personal wealth.