Company: Barrett Resources (BRR

)

Year ending: Dec-01

Prior estimate: 3.40

New estimate: 4.42

Rationale: Continued strength of commodity prices

Company: Broadcom (BRCM

)

Year ending: Dec-01

Prior estimate: 1.40

New estimate: 0.50

Rationale: Continued weakness in semiconductor industry

Company: Cooper Tire & Rubber (CTB

)

Year ending: Dec-01

Prior estimate: 1.91

New estimate: 1.33

Rationale: Lower auto production

Company: Dow Jones & Co. (DJ

)

Year ending: Dec-01

Prior estimate: 3.60

New estimate: 2.60

Rationale: Falloff in ad demand

Company: Kaiser Aluminum (KLU

)

Year ending: Dec-01

Prior estimate: 0.75

New estimate: 0.50

Rationale: Lower volume from smelter shutdown

Company: Toy R Us (TOY

)

Year ending: Jan-02

Prior estimate: 1.67

New estimate: 1.45

Rationale: Loss from Internet business

Company: Yahoo Inc. (YHOO

)

Year ending: Dec-01

Prior estimate: 0.38

New estimate: 0.21

Company pre-announced disappointing Q1