31.   Navistar International Corp. will build trucks in Brazil in partnership with domestic manufacturer Agrale SA, in its latest move to tap Latin American markets.

32.   One syndicate manager called the country the borrower of the year for the adept way it has tapped markets.

33.   Other companies are preparing to tap the market.

34.   Others are also eager to tap this market.

35.   Pan Am officials say the goal is to keep operating costs low while tapping markets hungry for service.

36.   Per capita consumption of beer is down in developed countries, and brewing companies are trying to tap emerging markets such as China.

37.   Pharmacia and Upjohn believe that by combining, they will be able to tap new markets with an expanded product line and bolster their research and development.

38.   Producers say they are only beginning to tap that market.

39.   San Carlos-based CellNet Data Systems is tapping the market to read meters using wireless networks rather than people.

40.   Scotsman Group, Delco Remy International Inc., American Lawyer Holdings, Ascent Entertainment Group and Imperial Holly Corp. also tapped the market.