51.   The Manhattan move is part of a larger strategy by Kmart to tap fresh markets in the face of flagging earnings and sharp cost cutbacks.

52.   The Kyoto-based gamemaker is particularly well-poised to tap the market targeting school-age kids, which still account for at least half of all sales.

53.   The money-losing companies are supposed to tap financial markets for funds that the government can no longer afford.

54.   The potential for profit in tapping other markets has not escaped American investors.

55.   The strategy in Europe is to continue going mostly solo in tapping new markets.

56.   The two companies have also forged ties with U.S. telephone company Sprint Corp. to tap global markets.

57.   The whole premise of the series between the Mets and Padres that unfolded in the heart of Mexico this weekend was to tap the markets of Latin America.

58.   They expect to tap that market with their new product.

59.   They make it easier to recruit and retain staff, tap new markets, design better products and provide first-class customer service to a diverse customer base.

60.   This year, the company expects to tap new markets including the broadcast, seismic and geological industries.