51.   Transport analysts in Japan attribute the losses to a combination of factors, including the needed repairs and weak economic conditions that have reduced air traffic.

52.   United attributed the loss to increased fuel and labor costs and bad weather.

53.   A bitter Rusedski, who won a warmup last week at Auckland, New Zealand, attributed the loss largely to line calls that went against him.

54.   Analysts also attributed the losses to portfolio adjustments by mutual fund managers as the end of the month approaches.

55.   Analysts also attributed the losses to technical aspects of trading.

56.   But Gdansk officials said the losses could be attributed to an appreciating local currency that rendered international shipbuilding contracts worthless.

57.   Chief coach Morten Frost Hansen attributed the loss to bad luck and inexperience.

58.   Coach Malcolm Blight refused to attribute the loss to a title hangover.

59.   Company executives attributed the loss to new accounting rules requiring companies to recognize marketing expenses earlier than before.

60.   Despite a slightly stronger yen and encouraging inflation figures, traders attributed the loss to worries about Wall Street.