1.   Legal and financial complications have made it impossible for the two companies to complete the deal on time.

2.   The company has completed trials on a lymphoma drug and is awaiting approval from the Food and Drug Administration.

3.   The company have just completed market research on a new type of organic toothpaste called Abrasive.

4.   Analysts expect the companies to complete the acquisition late in the second quarter.

5.   Analysts have said the company has completed most of the necessary cost-cutting and the turnaround engineered by Chairman Gilbert Amelio will now rely on innovative product design.

6.   Analysts and investors had doubted that the two companies would complete the merger.

7.   And the company is completing its sixth month advertising on the Internet in partnership with DoubleClick Inc.

8.   And this year, the company completed the acquisition of Gateway Western Railway, a Midwestern carrier.

9.   And, typically, when companies it owns complete initial public offerings of stock, it does not sell its shares as part of the offering.