<?xml version="1.0" encoding="utf-8"?>
<!-- Created by Charles Hoffman, CPA, 2007-01-01 -->
<xbrl xmlns="http://www.xbrl.org/2003/instance" 
      xmlns:xbrli="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/UnrelatedConcepts" 
      xmlns:scenarios="http://www.xbrl.org/frta/scenarios" 
      xmlns:segments="http://www.xbrl.org/frta/segments" 
      xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
      xsi:schemaLocation="http://www.xbrl.org/frta/scenarios scenarios.xsd
                          http://www.xbrl.org/frta/segments segments.xsd
      ">

   <link:schemaRef xlink:type="simple" xlink:href="UnrelatedConcepts.xsd" />

   <context id="D-2003">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <segments:ReportingSegment><segments:Group /></segments:ReportingSegment>
         </segment>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
      <scenario>
         <scenarios:ReportingScenario><scenarios:Actual /></scenarios:ReportingScenario>
      </scenario>
   </context>
   <context id="D-2002">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <segments:ReportingSegment><segments:Group /></segments:ReportingSegment>
         </segment>
      </entity>
      <period>
         <startDate>2002-01-01</startDate>
         <endDate>2002-12-31</endDate>
      </period>
      <scenario>
         <scenarios:ReportingScenario><scenarios:Actual /></scenarios:ReportingScenario>
      </scenario>
   </context>
   <context id="D-2001">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <segments:ReportingSegment><segments:Group /></segments:ReportingSegment>
         </segment>
      </entity>
      <period>
         <startDate>2001-01-01</startDate>
         <endDate>2001-12-31</endDate>
      </period>
      <scenario>
         <scenarios:ReportingScenario><scenarios:Actual /></scenarios:ReportingScenario>
      </scenario>
   </context>




   <context id="D-2003-P">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <segments:ReportingSegment><segments:Pharmaceuticals /></segments:ReportingSegment>
         </segment>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
      <scenario>
         <scenarios:ReportingScenario><scenarios:Actual /></scenarios:ReportingScenario>
      </scenario>
   </context>
   <context id="D-2002-P">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <segments:ReportingSegment><segments:Pharmaceuticals /></segments:ReportingSegment>
         </segment>
      </entity>
      <period>
         <startDate>2002-01-01</startDate>
         <endDate>2002-12-31</endDate>
      </period>
      <scenario>
         <scenarios:ReportingScenario><scenarios:Actual /></scenarios:ReportingScenario>
      </scenario>
   </context>
   <context id="D-2001-P">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <segments:ReportingSegment><segments:Pharmaceuticals /></segments:ReportingSegment>
         </segment>
      </entity>
      <period>
         <startDate>2001-01-01</startDate>
         <endDate>2001-12-31</endDate>
      </period>
      <scenario>
         <scenarios:ReportingScenario><scenarios:Actual /></scenarios:ReportingScenario>
      </scenario>
   </context>

   <context id="D-2003-G">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <segments:ReportingSegment><segments:Generics /></segments:ReportingSegment>
         </segment>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
      <scenario>
         <scenarios:ReportingScenario><scenarios:Actual /></scenarios:ReportingScenario>
      </scenario>
   </context>
   <context id="D-2002-G">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <segments:ReportingSegment><segments:Generics /></segments:ReportingSegment>
         </segment>
      </entity>
      <period>
         <startDate>2002-01-01</startDate>
         <endDate>2002-12-31</endDate>
      </period>
      <scenario>
         <scenarios:ReportingScenario><scenarios:Actual /></scenarios:ReportingScenario>
      </scenario>
   </context>
   <context id="D-2001-G">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <segments:ReportingSegment><segments:Generics /></segments:ReportingSegment>
         </segment>
      </entity>
      <period>
         <startDate>2001-01-01</startDate>
         <endDate>2001-12-31</endDate>
      </period>
      <scenario>
         <scenarios:ReportingScenario><scenarios:Actual /></scenarios:ReportingScenario>
      </scenario>
   </context>

   <context id="D-2003-CH">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <segments:ReportingSegment><segments:ConsumerHealth /></segments:ReportingSegment>
         </segment>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
      <scenario>
         <scenarios:ReportingScenario><scenarios:Actual /></scenarios:ReportingScenario>
      </scenario>
   </context>
   <context id="D-2002-CH">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <segments:ReportingSegment><segments:ConsumerHealth /></segments:ReportingSegment>
         </segment>
      </entity>
      <period>
         <startDate>2002-01-01</startDate>
         <endDate>2002-12-31</endDate>
      </period>
      <scenario>
         <scenarios:ReportingScenario><scenarios:Actual /></scenarios:ReportingScenario>
      </scenario>
   </context>
   <context id="D-2001-CH">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <segments:ReportingSegment><segments:ConsumerHealth /></segments:ReportingSegment>
         </segment>
      </entity>
      <period>
         <startDate>2001-01-01</startDate>
         <endDate>2001-12-31</endDate>
      </period>
      <scenario>
         <scenarios:ReportingScenario><scenarios:Actual /></scenarios:ReportingScenario>
      </scenario>
   </context>

   <unit id="U-Monetary">
      <measure>iso4217:USD</measure>
   </unit>
   <unit id="U-Pure">
      <measure>xbrli:pure</measure>
   </unit>

   <ci:Sales contextRef="D-2003" unitRef="U-Monetary" decimals="INF">32038000</ci:Sales>
   <ci:Sales contextRef="D-2002" unitRef="U-Monetary" decimals="INF">35805000</ci:Sales>
   <ci:Sales contextRef="D-2001" unitRef="U-Monetary" decimals="INF">32465000</ci:Sales>

   <ci:Sales contextRef="D-2003-P" unitRef="U-Monetary" decimals="INF">20181000</ci:Sales>
   <ci:Sales contextRef="D-2002-P" unitRef="U-Monetary" decimals="INF">18150000</ci:Sales>
   <ci:Sales contextRef="D-2001-P" unitRef="U-Monetary" decimals="INF">15275000</ci:Sales>

   <ci:Sales contextRef="D-2003-G" unitRef="U-Monetary" decimals="INF">2433000</ci:Sales>
   <ci:Sales contextRef="D-2002-G" unitRef="U-Monetary" decimals="INF">1973000</ci:Sales>
   <ci:Sales contextRef="D-2001-G" unitRef="U-Monetary" decimals="INF">1823000</ci:Sales>

   <ci:Sales contextRef="D-2003-CH" unitRef="U-Monetary" decimals="INF">6675000</ci:Sales>
   <ci:Sales contextRef="D-2002-CH" unitRef="U-Monetary" decimals="INF">6514000</ci:Sales>
   <ci:Sales contextRef="D-2001-CH" unitRef="U-Monetary" decimals="INF">5752000</ci:Sales>

   <ci:OperatingIncomeLoss contextRef="D-2003" unitRef="U-Monetary" decimals="INF">7277000</ci:OperatingIncomeLoss>
   <ci:OperatingIncomeLoss contextRef="D-2002" unitRef="U-Monetary" decimals="INF">7883000</ci:OperatingIncomeLoss>
   <ci:OperatingIncomeLoss contextRef="D-2001" unitRef="U-Monetary" decimals="INF">7343000</ci:OperatingIncomeLoss>

   <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>

   <ci:CashFlowsFromUsedInOperatingActivites contextRef="D-2003" unitRef="U-Monetary" decimals="INF">7342000</ci:CashFlowsFromUsedInOperatingActivites>
   <ci:CashFlowsFromUsedInOperatingActivites contextRef="D-2002" unitRef="U-Monetary" decimals="INF">7612000</ci:CashFlowsFromUsedInOperatingActivites>
   <ci:CashFlowsFromUsedInOperatingActivites contextRef="D-2001" unitRef="U-Monetary" decimals="INF">6893000</ci:CashFlowsFromUsedInOperatingActivites>

   <ci:FreeCashFlow contextRef="D-2003" unitRef="U-Monetary" decimals="INF">4073000</ci:FreeCashFlow>
   <ci:FreeCashFlow contextRef="D-2002" unitRef="U-Monetary" decimals="INF">4525000</ci:FreeCashFlow>
   <ci:FreeCashFlow contextRef="D-2001" unitRef="U-Monetary" decimals="INF">3525000</ci:FreeCashFlow>

   <ci:AverageNumberOfEmployees contextRef="D-2003" unitRef="U-Pure" decimals="INF">1231</ci:AverageNumberOfEmployees>
   <ci:AverageNumberOfEmployees contextRef="D-2002" unitRef="U-Pure" decimals="INF">1165</ci:AverageNumberOfEmployees>
   <ci:AverageNumberOfEmployees contextRef="D-2001" unitRef="U-Pure" decimals="INF">985</ci:AverageNumberOfEmployees>
</xbrl>

