81.  Earlier this month, it formed a joint venture that will make it among the first electric utility companies to challenge Baby Bells for telephone customers.

82.  Enron is not the first company to have its name removed from a stadium.

83.  Esemde Wireless Messaging is expected to be the first company to graduate from Cenetec.

84.  Epinions.com would be the first company to start up doing E-pinions and only E-pinions, hoping to be as Jell-o is to flavored gelatin.

85.  Enron is hardly the first company to go down after making a grandiose commitment to naming rights.

86.  Earlier this year, Gigamedia became the first Taiwan Internet company to go public on the Nasdaq exchange.

87.  Enron is not the first big company to be felled by bad accounting.

88.  Federal officials said it was the first Chinese company to plead guilty under the law.

89.  Fifteen years ago, the Music For Little People label became the first record company to introduce world music to children.

90.  Fletcher Canada earlier this year was chosen by pulp and paper workers in Western Canada as the first company with which to negotiate a new contract.