31.   The new structure may make it easier for the company to spin off some of its assets, an analyst said.

32.   The Redmond, Washington-based company has spun a web of international attention for its new product.

33.   The plan announced today centers on the fact that a company can spin off a business to its shareholders on a tax-free basis.

34.   The three companies did not spin off their pharmaceutical divisions.

35.   The St. Louis-based company had recently spun off its chemical division to concentrate on agricultural products and biotechnology.

36.   The two companies will spin off their oil and sulfur mining companies into a separately traded company that will be listed on the New York Stock Exchange.

37.   They tapped into investor wishes that the company spin off Nabisco, which many believed would free the shares from the depressed valuation of tobacco stocks.

38.   When a company spins off an operation, it typically sets it up as an independent concern and sells stock to the public.

39.   When the company spun off Geon, for example, many commodity chemical analysts following Goodrich dropped their coverage, he said.

40.   Earlier this year the company spun off its ITT regional cable network.