31.   Analysts attributed its performance to a lower tax on profits paid by Reliance.

32.   Analysts attributed much of the rally to the stronger yen.

33.   Analysts attributed that decline to hints from the bank in recent weeks that led investors to boost the shares in anticipation of the announcements.

34.   Analysts attributed that to a widened gap between their lending and deposit rates during the period.

35.   Analysts attributed the advantage enjoyed by Travelers executives to the strong cadre of talented loyalists Weill has put together the last several years.

36.   Analysts attributed the decline to concern revenue will decline because of falling international phone rates and delays in gaining regulatory approval to charge higher local rates.

37.   Analysts attributed the earnings boost to higher traffic.

38.   Analysts attributed the fall to concerns that too much of the profit came from one-time items and costs were too high.

39.   Analysts attributed the gain to takeover speculation.

40.   Analysts attributed the increased investment to strong fund raising by venture firms and lots of new technology-based companies in which to invest.