31.   He also recommends creating a company that has soul.

32.   Hanson had planned to include Smith Corona in U.S. Industries when it created the consumer products company last month.

33.   He will replace Shoichiro Toyoda, a third-generation scion of the family that created the company, who will become honorary chairman.

34.   His solution was to create a company that charges a small monthly fee as a hedge against catastrophic legal costs.

35.   HomeSide Inc., the big mortage company created less than a year ago by Tom Lee, BankBoston and another lender, is preparing to go public.

36.   ICN Pharmaceuticals plans to merge with its three affiliates, creating a company with lower overall administrative costs.

37.   If any discoveries are made that are big enough to develop, a joint operating company would be created.

38.   In a deregulated world, where keeping costs down is crucial, creating bigger companies is a sensible strategy, say analysts.

39.   In addition to companies unwilling or unable to wean themselves from government contracts, the region also lacks the financial clout to create new companies.

40.   In announcing their alliance, the two exchanges said they planned to create a company that would eventually establish a single electronic trading system for major stocks across Europe.