31.   The company offered TM instruction and picked up the cost.

32.   The manual also offers no instructions on the use of biological weapons, like anthrax, or how to send them by mail.

33.   The IRS site includes a list of commercial software providers, which typically offer interactive instructions along with electronic forms.

34.   The manual, though tersely written, offers detailed instructions on the object, rules, setup and penalties of each game.

35.   The memo, obtained first by NBC News and then other news organizations this week, offers specific instructions on what words Republicans should use to sell their ideas.

36.   The Peoria district uses software that would have prohibited access to Web sites offering detailed instructions on making different kinds of bombs.

37.   The program offers instruction in all facets of basketball.

38.   The site offers instructions on making a videotape for review.

39.   The site offers basic instructions for many holiday crafts, including snowflakes you can hang on the tree, paper angels, tin can toys and lots more.

40.   The remote setting seems appropriate for a center that offers instruction in meditation, the precepts of Zen Buddhism and organic gardening.