Dell (DELL

) posts 33 cents vs. 37 cents first quarter earnings per share (EPS) despite a 6% revenue rise. Dell plans to offer

Advanced Micro Devices (AMD

) Opteron Dual Core processors in server products by the end of the year, dealing a setback to its main chip supplier, Intel (INTC

).

Mittal Steel(MT

) raises its bid for Arcelor SA. The bid values Arcelor at EUR 37.74 per share based on Mittal Steel's May 18 closing price.

Merck (MRK

) a Food and Drug Administration advisory committee recommends Gardasil to prevent cervical cancer caused by four types of human papillomavirus.

Ann Taylor Stores (ANN

) posts 53 cents vs. 24 cents first quarter EPS on a 5.6% same-store sales rise and 17% total sales rise. It sees a fiscal year 2007 same-store sales increase in the low single digits. It also raises fiscal year 2007 EPS guidance by 10 cents to between $1.70 and $1.75.

British Airways (BAB

) posts $1.34 vs. 19 cents fourth quarter EPADS. It says operating profit grew 26.8%. It raises fiscal year 2007 revenue growth guidance to between 5% and 6%.

Marvell Technology (MRVL

) posts 23 cents vs. 20 cents first quarter GAAP EPS on a 43% revenue rise.

Gap (GPS

) posts 28 cents vs. 31 cents first quarter EPS on 9% lower same-store sales and 9% lower total sales.

Cost Plus (CPWM

) posts 22 cents first quarter loss vs. a penny EPS (including items) on a 4.3% lower same-store sales.

Aeropostale (ARO

) posts 15 cents (including a penny of stock expense) vs. 15 cents first quarter EPS on a 16% sales rise. It expects to achieve 15 cents to 17 cents second quarter EPS (including a penny stock expense) on a flat to low-single-digit same-store sales increase.

British Airways (BAB

) posts $1.34 vs. 19 cents fourth quarter EPADS. It says operating profit grew 26.8% and it raises fiscal year 2007 revenue growth guidance to between 5% and 6%.