31.   But the studio will continue to release significant live-action features, and films by Miramax, a wholly owned subsidiary.

32.   Cadence, the largest seller of advanced-design software for chips and electronic products, plans to turn Quickturn into a wholly owned subsidiary.

33.   Capital Cities and its ABC television network would become a wholly owned subsidiary of Disney.

34.   Carbone, a wholly owned subsidiary of Courbevoie, France-based Pechiney SA, makes carbon cathode blocks used in the production of aluminum.

35.   CCF Brasil is a wholly owned subsidiary of Credit Commercial de France, a large French bank.

36.   Catamaran, based in San Jose, Calif., will become a wholly owned subsidiary of Infineon.

37.   Carvenience Co., a wholly owned subsidiary set up by Sumitomo last November to operate the Farm Store franchise.

38.   Compaq Tuesday said it will turn AltaVista into a wholly owned subsidiary and offer shares of AltaVista to the public, possibly by year end.

39.   Coca Cola returned two years ago after the Indian government opened the country to foreign investment and set up a wholly owned subsidiary.

40.   Crayola is a wholly owned subsidiary of Hallmark Cards.