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To: Eric Yang who wrote (22184)	1/11/1999 3:53:00 PM
From: setzkell	Read Replies (1) \| Respond to of 213173

Re: diluted earnings <<P ---Also I am always confused on this point. (This is for anybody) Are the EPS estimate numbers base on undiluted or diluted shares? I think its undiluted." E----Both Basic and Diluted EPS figures are listed. The 82 cents figure is diluted earnings excluding one time gain from partial sales ARM shares. >> I'm sorry Iwasn't clear at all with that question.What I was trying to get at was in regards to the earning estimates put out by analysts,Zacks,FirstCall, brokerage firms, etc........ Again this is for anybody. Thanks, pjkelly