31.   Any cost savings from these new agreements are expected to be outweighed by costs of new product development, the company said.

32.   Andy Patterson, a principal of Mercer, cautioned that utility mergers had not always brought the cost savings and advantages that had been expected.

33.   Any subsequent possibility of a deal died after the Defense Department determined that expected cost savings to the Navy did not justify the loss of competition.

34.   As a result, the cost savings that HMOs have already achieved are in jeopardy.

35.   As the gains from cost savings taper out next year Willis Corroon will be left to face the industry problems unbuffered, said analysts.

36.   As each portion of the program is installed, the productivity gains or cost savings are measured against expectations.

37.   As rival Exxon Mobil benefits from the merger of Exxon Corp. and Mobil Corp., he said Chevron must look within for cost savings to remain competitive.

38.   At the same time, Fidelity reaped cost savings by driving more trading and customer service to the Web.

39.   At the time, the cost savings of aluminum bats allowed youth leagues, high schools and colleges to save money by making the switch.

40.   Auto dealers would have to prove that discounts lessened competition and were not justified by cost savings the automakers achieved by dealing with a single large customer.