31.   The company and its ad agency settled by offering refunds and promising not to air similar ads.

32.   The caller was offered a refund.

33.   The cruise line, Crystal Cruises, ultimately canceled the cruise and offered passengers refunds.

34.   The division flaw in the Pentium microprocessor eventually forced Intel to offer refunds to customers who had purchased personal computers based on the Pentium chip.

35.   The grocery company has offered full refunds to anyone who returns one of the suspected meat packages.

36.   The official said the theater would try to arrange a visit by La Scala next season and offered refunds to people who had already bought tickets.

37.   The problems prompted several lawsuits from individuals and a settlement with the attorneys general in three dozen states, when America Online agreed to offer refunds.

38.   After about an hour, promoters offered refunds to those who asked.

39.   Amtrak, which introduced a guarantee of good service this year, lost little time in offering refunds to passengers.

40.   Ansett said it would guarantee all flights until Monday and would offer refunds to travelers booked on flights after that.