<?xml version="1.0" encoding="utf-8"?>
<!-- Created by Charles Hoffman, CPA, 2007-01-01 -->
<xbrl xmlns="http://www.xbrl.org/2003/instance" 
      xmlns:link="http://www.xbrl.org/2003/linkbase" 
      xmlns:xlink="http://www.w3.org/1999/xlink" 
      xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" 
      xmlns:ci="http://www.xbrl.us/patterns/2007/SimpleConcept" 
      xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
      xsi:schemaLocation="">

   <link:schemaRef xlink:type="simple" xlink:href="SimpleConcept.xsd" />

   <context id="D-2003">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
   </context>
   <context id="D-2002">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2002-01-01</startDate>
         <endDate>2002-12-31</endDate>
      </period>
   </context>
   <context id="D-2001">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2001-01-01</startDate>
         <endDate>2001-12-31</endDate>
      </period>
   </context>
   <unit id="U-Monetary">
      <measure>iso4217:USD</measure>
   </unit>

   <ci:NetIncomeLoss contextRef="D-2003" unitRef="U-Monetary" decimals="INF">7024000</ci:NetIncomeLoss>
   <ci:NetIncomeLoss contextRef="D-2002" unitRef="U-Monetary" decimals="INF">7210000</ci:NetIncomeLoss>
   <ci:NetIncomeLoss contextRef="D-2001" unitRef="U-Monetary" decimals="INF">6659000</ci:NetIncomeLoss>

</xbrl>

