21.   All of the large Houston independent oil companies will be posting improved earnings.

22.   All of them have repeatedly said they expect to post record earnings this year.

23.   Both Honda and TDK recently posted strong earnings.

24.   But Applied Materials, which after the close Tuesday posted better-than-expected earnings, is up.

25.   By not taking a salary, Jobs and the other execs are helping the company post higher earnings which, in effect, boosts the price of the stock.

26.   Chateau Stores and Reitmans, both of Montreal, are also expected to post improved earnings in the first quarter.

27.   Citigroup, while posting impressive earnings recently, is still trying to overcome the divisive turf disputes it has encountered since Citicorp and Travelers Group Inc. merged last year.

28.   Companies such as Intel, Texas Instruments Inc. and Motorola Inc. are expected to post strong earnings in the quarter amid demand for computer processors, analysts said.

29.   Conseco posted its earnings after the close of stock market trading.

30.   Consumer-debt concerns mounted yesterday when American General Corp. posted lower-than-expected earnings because it had to set aside bigger reserves for problem loans.