31.   It is laws that have made it profitable for corporations like Enron to set up overseas dummy corporations for tax purposes.

32.   Investing in Latin American ADRs can be especially profitable for people who know something about the region.

33.   It is too miraculous for the poor to live without and too profitable for Pfizer to give up.

34.   It makes the sale easier and more profitable for the company.

35.   It is not clear whether the wrestling business is quite as profitable for the performers, who are classified as independent contractors.

36.   It had not been profitable for some time.

37.   It has been profitable for the past seven years.

38.   Kolowich said that ClariNet has been profitable for the past three years.

39.   Luxury-car exports, while small in number, are very profitable for the Japanese companies.

40.   Longer cruises are the most profitable for cruise lines, because they attract bigger spenders to begin with and offer more exotic and more expensive land tours.