51.   The merger will probably make Ingersoll-Rand the biggest buyer of engines outside the auto industry.

52.   The merger also makes sense because it gives the two firms an opportunity to cut costs by combining operations.

53.   The merger would make the combined copy a powerful force in personal computers, printing and imaging, and other major sectors.

54.   The merger would make strategic sense.

55.   The reaction by large investors to the Compaq-Hewlett Packard proposed merger will make boards more cautious about proposing similar transactions.

56.   The proposed merger would make Leschly the chief executive and Sykes the executive chairman.

57.   Their merger made Concentra the biggest company in its field.

58.   They say the mergers make the companies stronger.

59.   Those were among the reasons many analysts believe an AMR merger with Northwest makes the most sense.

60.   To some analysts, the merger would make sense, since it would create an attractive geographic spread, reaching from Indiana to South Carolina.