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To: Spekulatius who wrote (44823)	12/7/2000 1:30:50 AM
From: patron_anejo_por_favor	Read Replies (1) \| Respond to of 436258

Spekulatius: Thanks, I stand corrected, they do use purchase accounting. biz.yahoo.com NEPEAN, Ontario and SAN JOSE, Calif., Oct. 26 /CNW/ -- JDS Uniphase Corporation (Nasdaq: JDSU - news; Toronto: JDU - news) today reported sales for its first quarter ended September 30, 2000 of $786 million and pro forma net income of $177 million or $0.18 per diluted share. Sales for the quarter were 23% above pro forma combined sales of $641 million for the quarter ended June 30, 2000 and 171% above pro forma combined sales of $290 million for the quarter ended September 30, 1999. Pro forma combined sales for the prior year periods include the separately reported results of E-TEK Dynamics, Inc., which was acquired on June 30, 2000, in a transaction accounted for as a purchase.