<?xml version="1.0" encoding="utf-8"?>
<!-- Created by Charles Hoffman, CPA, 2007-01-01 -->
<xbrl xmlns="http://www.xbrl.org/2003/instance" 
      xmlns:xlink="http://www.w3.org/1999/xlink" 
      xmlns:link="http://www.xbrl.org/2003/linkbase" 
      xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" 
      xmlns:ci="http://www.xbrl.us/patterns/2007/BasicCalculation" 
      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="BasicCalculation.xsd" />

   <context id="I-2003">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <segments:ReportingSegment><segments:Group /></segments:ReportingSegment>
         </segment>
      </entity>
      <period>
         <instant>2003-12-31</instant>
      </period>
    <scenario>
       <scenarios:ReportingScenario><scenarios:Actual /></scenarios:ReportingScenario>
    </scenario>
   </context>
   <context id="I-2002">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <segments:ReportingSegment><segments:Group /></segments:ReportingSegment>
         </segment>
      </entity>
      <period>
         <instant>2002-12-31</instant>
      </period>
    <scenario>
       <scenarios:ReportingScenario><scenarios:Actual /></scenarios:ReportingScenario>
    </scenario>
   </context>
   <unit id="U-Monetary">
      <measure>iso4217:USD</measure>
   </unit>

   <ci:Land contextRef="I-2003" unitRef="U-Monetary" decimals="INF">5347000</ci:Land>
   <ci:Land contextRef="I-2002" unitRef="U-Monetary" decimals="INF">1147000</ci:Land>

   <ci:BuildingsNet contextRef="I-2003" unitRef="U-Monetary" decimals="INF">244508000</ci:BuildingsNet>
   <ci:BuildingsNet contextRef="I-2002" unitRef="U-Monetary" decimals="INF">366375000</ci:BuildingsNet>

   <ci:FurnitureFixturesNet contextRef="I-2003" unitRef="U-Monetary" decimals="INF">34457000</ci:FurnitureFixturesNet>
   <ci:FurnitureFixturesNet contextRef="I-2002" unitRef="U-Monetary" decimals="INF">34457000</ci:FurnitureFixturesNet>

   <ci:ComputerEquipmentNet contextRef="I-2003" unitRef="U-Monetary" decimals="INF">4169000</ci:ComputerEquipmentNet>
   <ci:ComputerEquipmentNet contextRef="I-2002" unitRef="U-Monetary" decimals="INF">5313000</ci:ComputerEquipmentNet>

   <ci:OtherPropertyPlantEquipmentNet contextRef="I-2003" unitRef="U-Monetary" decimals="INF">6702000</ci:OtherPropertyPlantEquipmentNet>
   <ci:OtherPropertyPlantEquipmentNet contextRef="I-2002" unitRef="U-Monetary" decimals="INF">6149000</ci:OtherPropertyPlantEquipmentNet>

   <ci:PropertyPlantEquipmentNet contextRef="I-2003" unitRef="U-Monetary" decimals="INF">295183000</ci:PropertyPlantEquipmentNet>
   <ci:PropertyPlantEquipmentNet contextRef="I-2002" unitRef="U-Monetary" decimals="INF">413441000</ci:PropertyPlantEquipmentNet>

</xbrl>
