51.   On average, over the last six years, companies have beaten estimates by nearly three percentage points.

52.   Per-share earnings beat analyst estimates by a penny, IBES said.

53.   Polaroid Corp. reported its first profit in a year, beating Wall Street estimates, as cost-cutting more than offset a drop in sales.

54.   Powered by the success of its new digital products, Scientific-Atlanta surged strongly in the second quarter, handily beating Wall Street estimates of its performance.

55.   PROFITS AT HEWLETT BEAT FORECAST Hewlett-Packard reported second-quarter earnings that beat Wall Street estimates for the third consecutive quarter.

56.   Security Dynamics also reported higher second-quarter earnings, beating analyst estimates by a penny, on increased demand for security products.

57.   Separately, PaineWebber announced Wednesday that its second-quarter earnings beat Wall Street estimates.

58.   Separately, Yahoo said third-quarter earnings, expected out today, are expected to beat Wall Street estimates, despite mounting concerns about the online advertising market.

59.   Some analysts expected Dell to exceed estimates after Hewlett-Packard Co. reported earnings Monday that beat Wall Street estimates in large part because of strong sales of personal computers.