31.   More companies may also step in to take advantage of the lowest borrowing costs in eight months and robust demand for new corporate debt.

32.   More borrowers may also step in to take advantage of the lowest borrowing costs in eight months and robust demand for new corporate debt.

33.   Moreover, in this age of shrinking foreign aid budgets, investing in women offers policymakers the highest economic and social returns at the lowest cost.

34.   MCI said it will work with the universities to help them provide Internet access at the lowest cost.

35.   New York City, once known as much for financial mismanagement as for yellow taxicabs, sold debt today at its lowest cost in almost a decade.

36.   Olver and Kennedy said Crane won because it promised to supply the best product at the lowest cost.

37.   One is an emissions trading scheme that is designed to use market mechanisms to allow countries to achieve their emissions targets at the lowest possible cost.

38.   Proponents say that this arrangement would achieve the required cuts globally, and at lowest cost.

39.   So retailers try to wrench lower prices from suppliers, who in turn want the clothes stitched at the lowest possible cost.

40.   Southwest, which has the lowest costs among major U.S. carriers, will cause USAir the most pain, analysts said.