31.   But over time, the market will buy consulting services from the best provider of that particular service.

32.   But the broad category of consulting services also includes much that a prospective buyer may not want, said one executive at a Big Five firm.

33.   Cheryl Duke acknowledges that her consulting services are often sought out by companies that are under the threat of lawsuit for not complying with the disability law.

34.   Closer to home, Bailis and Solomont say they plan to develop housing for able-bodied seniors and services for elders and to offer consulting services to healthcare providers.

35.   Consultants are also threatened by computer makers who hope to provide consulting services to complement their hardware offerings.

36.   Companies like IBM supply both the equipment and software to connect a system as well as the consulting services to install it.

37.   Critics have attacked the industry for having a conflict in selling consulting services to companies that they audit.

38.   Feeling that few employers would be as flexible as her old boss, Chin launched a consulting service from her home.

39.   Firms have placed themselves in an untenable conflict of interest by providing the same companies they audit on behalf of the public with an array of consulting services.

40.   Fox will continue to provide consulting services to Northeast for two years following his retirement.