31.   Ardent has yet to turn a profit.

32.   Arts that turn a profit compete successfully with those that rely on patronage.

33.   As any Net surfer knows, banner ads are played out, and few if any Net companies have been able to turn a profit on that business model.

34.   As investors became wary of the industry, telephone start-ups that opened to compete against powerful regional telephone companies started closing their doors after failing to turn a profit.

35.   As the salaries for the top NHL players escalate, it puts a greater strain on independent owners such as Jacobs to turn profits.

36.   At Harman, a maker of sound systems, a truly empowered staff came up with a way to turn a profit on a surplus of baffles.

37.   At the time, officials said they expected to turn a profit in five years.

38.   At that level, teams can turn a profit by attracting sponsors and spectators.

39.   At the same time, schools have recognized that improved food services can actually turn a profit and attract faculty and staff.

40.   Because Medicare reimburses only for the cost of providing care, home health companies were not supposed to turn a profit on their Medicare business.