Greetings everyone:

Below is PricewaterhouseCoopers' cost synergy and revenue growth study for 
project Cristoball.  The executive summary in PowerPoint format shall follow 
sometime tomorrow.  This report was revised based upon our lasting meeting on 
project Cristoball.  If you have any further questions or comments, please 
feel free to forward them to me (or Ron Tapscott) and I will make sure that 
they are addressed in the final report.

Saeed Raja






This file contains the executive summary and detailed report on synergy and 
reveune growth.





This file contain spreadsheets.