Amazon.com (AMZN

) posted second quarter earnings per share of 12 cents, vs. 18 cents one year earlier, as higher tax expense offset 26% revenue rise. The online retailer sees sales of $1.76 billion to $1.91 billion for the third quarter and $8.275 billion to $8.675 billion for 2005.

Sun Microsystems (SUNW

) posted fourth quarter earnings per share (GAAP basis) of 4 cents, vs. 23 cents, on a 4.3% revenue decline. S&P reiterates its hold opinion on the shares.

Sanmina-SCI (SANM

) posted third quarter earnings per share (non-GAAP) of 5 cents, vs. 7 cents, on 7.8% lower revenue. The company sees 4 cents to 6 centst fourth quarter earnings per share (excluding charges) on $2.65 billion to $2.80 billion in revenue.

Microchip Technologies (MCHP

) posted first quarter earnings per share (GAAP basis) of 29 cents, vs. 21 cents, on a 2.7% sales rise. It sees earnings per share of 30 cents in the second quarter on a 4% sequential sales rise. The company raised its quarterly dividend 32%.

Biogen Idec (BIIB

) posted second quarter earnings per share of 43 cents, vs. 34 cents (adjusted), on a 12% revenue rise.

Flextronics (FLEX

) posted first quarter earnings per share from operations of 17 cents, vs. 14 cents, on slightly higher revenue. S&P reiterate its buy opinion.

PepsiAmericas (PAS

) posted second quarter earnings per share of 53 cents, vs. 43 cents, on a 12% revenue rise. The company raised its 2005 EPS guidance by 5 cents to a range of $1.38 to $1.41.

Monster Worldwide (MNST

) posted second quarter earnings per share of 16 cents, vs. 14 cents, on a 32% revenue rise. It sees earnings per share of 23 cents to 24 cents for the third quarter, and 88 cents to 91 cents for all of 2005.

Websense (WBSN

) posted second quarter earnings per share of 36 cents, vs. 24 cents, on a 35% revenue rise.The company sees third quarter earnings per share of about 38 cents.

Guitar Center (GTRC

) posted second quarter earnings per share (GAAP basis)of 46 cents, vs. 45 cents, on a 19% rise in sales. The musical-instrument retailer reiterates its third quarter guidance of 48 cents to 52 cents earnings per share (including charges) on sales of $423.1 million to $434.2 million. S&P maintains its strong buy recommendation.

Corning (GLW

) posted second quarter earnings per share of 20 cents (excluding an item), vs. 7 cents, on a 17% sales rise. The company sees third quarter earnings per share of 20 cents to 22 cents (excluding items) on $1.14 billion to $1.19 billion in sales.

Electronic Arts (ERTS

) posted a second quarter loss per share from operations of 18 cents, vs. 8 cents operating earnings per share, on 16% lower net revenue. The company expects second quarter results to range between breakeven to earnings per share of 5 cents. S&P reiterates hold.

Vornado Realty (VNO

) will be added to the S&P 500 index after the close of trading on date to be announced, replacing Sungard Data Systems, which is being acquired.