91.   Hingis blamed the loss on fatigue, and she came back to Australia determined to get a little revenge.

92.   It blamed big losses in the United States, unsold excess stock, a second quarter slowdown in home furnishing sales, and distribution problems.

93.   It blames the loss of refinery capacity to a variety of reasons from low profit margins to burdensome environmental regulation and industry consolidation.

94.   Japan blamed the loss on the large Thai crowd at the resort of Pattaya.

95.   Kmart blamed the loss on costs associated with store closings, technology investments and merchandise markdowns that cut into profits.

96.   Lewis declined to blame the loss on his preparation or lack thereof.

97.   Many blamed that loss on a thumb injury.

98.   Management blames the losses on the appreciation of the Philippine peso against the dollar last year, competition from new carriers and labor unrest.

99.   Mattel blamed the loss on high product returns, the write-off of bad debt and other difficulties at the software business.

100.   Munich striker Juergen Klinsmann blamed the loss of the title on the internal squabbling that has plagued the team all season.