<?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/NetGrossCalculation" 
      xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
      xsi:schemaLocation="">

   <link:schemaRef xlink:type="simple" xlink:href="NetGrossCalculation.xsd" />

   <context id="I-2003">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <instant>2003-12-31</instant>
      </period>
   </context>
   <context id="I-2002">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <instant>2002-12-31</instant>
      </period>
   </context>
   <unit id="U-Monetary">
      <measure>iso4217:USD</measure>
   </unit>

   <ci:TradeReceivablesGross contextRef="I-2003" unitRef="U-Monetary" decimals="INF">18280000</ci:TradeReceivablesGross>
   <ci:TradeReceivablesGross contextRef="I-2002" unitRef="U-Monetary" decimals="INF">13472000</ci:TradeReceivablesGross>

   <ci:AllowanceDoubtfulAccounts contextRef="I-2003" unitRef="U-Monetary" decimals="INF">5687000</ci:AllowanceDoubtfulAccounts>
   <ci:AllowanceDoubtfulAccounts contextRef="I-2002" unitRef="U-Monetary" decimals="INF">4682000</ci:AllowanceDoubtfulAccounts>

   <ci:TradeReceivablesNet contextRef="I-2003" unitRef="U-Monetary" decimals="INF">12593000</ci:TradeReceivablesNet>
   <ci:TradeReceivablesNet contextRef="I-2002" unitRef="U-Monetary" decimals="INF">8790000</ci:TradeReceivablesNet>

</xbrl>
