31.   J.C. Penney has worked to create a teen-age following for its Arizona jeans.

32.   Lucent and others are working to create products that seamlessly integrate voice, video and data networks.

33.   Ms. Rossellini will work to create product concepts for Lancaster Group, which markets fragrances and cosmetics under brand names like Davidoff, Joop!

34.   Much of the anger was directed at Gnant, who has worked to create a state Senate that operates openly and does not use technical procedures to waylay bills.

35.   Motorola executives said the communications company was working to create new Internet standards that would make speech extensions to standard Internet services simple to implement.

36.   No such system exists anywhere, though the federal Bureau of Alcohol, Tobacco and Firearms is working to create one.

37.   Now there is only grass where the building once stood, and the city is working to create a permanent memorial.

38.   Once the breast contour has been restored, Leighton goes to work creating a nipple.

39.   Publishers are also working to create new links between their printed material and electronic content, such as sending magazine subscribers e-mail newsletters.

40.   Quackenbush said he is working to create a joint underwriting authority that would spread the risk among all insurers, but funding for such a program remains an obstacle.