We believe Arthur Andersen is not happy with the way the hearings have progressed and is using the media to air their side of the story rather than waiting for the arbitrator's objective ruling.

We at the current time don't have any layoffs planned.

The Andersen Worldwide counterclaim is as illogical today as when it was originally filed 19 months ago.

They are a tough team, much taller than we are, and they won probably 80 percent of the balls. I think we got a little flat in the second half.