1.   Analysts said the company appears to be paring back its consulting division to focus on its software business.

2.   And a bid last September to buy the consulting division of PriceWaterhouseCoopers fell through.

3.   All the major accounting firms have considered efforts to separate themselves to some extent from their consulting divisions.

4.   For the last year, a new policy in its management consulting division dictates that employees do not travel on Sundays.

5.   None of the other Big Six firms have immediate plans to spin off their consulting divisions, spokespeople for the firms said.

6.   The only consistent winner is its services unit, a consulting division that specializes in tying together complex computer networks and systems.

7.   To help those stations through the transition, the company recently formed a consulting division, Comark Digital Services.

8.   But most accounting firms already have separated from their consulting divisions, including Andersen, whose consulting arm split off into a unit called Accenture.

9.   In addition, PricewaterhouseCoopers said it would accelerate a spinoff of its consulting division in order address investor concerns following the fallout over Enron.