41.   American Electric had denied the allegations.

42.   An FDA spokesman denied the allegations and said Kessler has been spending plenty of time on issues other than smoking.

43.   Amway denies the allegation.

44.   And his reputation as a womanizer before he reached the White House lends weight to her story, although he denies the allegation.

45.   Andersen denies the allegations.

46.   Andersen paid a fine in that case but did not admit or deny the allegations that it had allowed the company to file fraudulent financial statements.

47.   AOL denied the allegations and said its staff reviews all complaints and will reprimand or cancel the service of offenders.

48.   Arian has denied the allegations and is appealing his suspension from USF in Tampa.

49.   As part of the settlement, Lieberbaum neither admitted nor denied the allegations that it had manipulated the market in the sale of warrants of Kitchen Bazaar Inc.

50.   As The Economist went to press, the president was firmly denying the allegations.