31.   All of the increase came from overseas sales.

32.   But analysts note that USG is also benefiting from growth in its acoustic-ceiling business, its strong position in remodeling markets and its overseas sales.

33.   But administration and industry officials dismissed such arguments and countered that overseas sales had softened the blow for military contractors.

34.   But its overseas sales are still minuscule compared with its Aussie counterparts.

35.   But many American companies are reluctant to raise prices in the fiercely competitive Japanese market, instead taking losses on overseas sales in hopes of gaining market share.

36.   But they failed to enact a new tax break for U.S. corporations with overseas sales.

37.   Calhoun plans to make up for lagging U.S. demand by boosting overseas sales and servicing GE engines -- what the company calls aftermarket business.

38.   Cannondale in particular has aimed at overseas sales.

39.   Caterpillar Inc., International Business Machines Corp., Coca-Cola Co. and others are boosting overseas sales, for example.

40.   Cadillac hopes Catera along with expanded overseas sales can restore its luster.