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Biotech / Medical : Elan Corporation, plc (ELN) -- Ignore unavailable to you. Want to Upgrade?

To: Qualified Opinion who wrote (3476)	10/31/2002 6:05:54 PM
From: fred hayes	Read Replies (1) \| Respond to of 10345

Thanks. This is the kind of feedback I'm looking for. A couple questions. Is the cash from the Indiana sale already in the 9/30 cash per Elan? Have any idea of a reasonable value for facilities, without double counting for facilities that are part of Athena, diagnostics, or delivery business (which are handled as separate items)? I'll collect more input (hopefully), and eventually update the analysis to reflect these adjustments.