71.   A Microsoft spokeswoman declined to specify why the damage estimate was so high.

72.   A report released this week by the General Accounting Office, an investigative branch of Congress, said such estimates were difficult to confirm.

73.   A second estimate is due out in April.

74.   A second way to beat earnings estimates is for analysts to underestimate what a company will report, said Brown.

75.   Again the estimates were too high.

76.   Albright said firmer cost estimates would be available in December, about the time that formal accession talks with the three prospective new members are expected to be complete.

77.   Breyer said an employer is entitled to challenge in court the specifics of an IRS estimate on tip income if it believes the estimate is clearly wrong.

78.   Briefing.com sees a gain of three-tenths of a percent, and the market estimate is for a gain of half a percent.

79.   Bradley said his estimate was only a weighted average and that federally subsidized premiums in some areas would be higher.

80.   Budget estimates were off.