<?xml version="1.0" encoding="utf-8"?>
<!-- Created by Charles Hoffman, CPA, 2007-01-01 -->
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      xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" 
      xmlns:ci="http://www.xbrl.us/patterns/2007/GrandTotalSubtotalsCalculation" 
      xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
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   <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>
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   <context id="D-2002">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
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      <period>
         <startDate>2002-01-01</startDate>
         <endDate>2002-12-31</endDate>
      </period>
   </context>
   <unit id="U-Monetary">
      <measure>iso4217:USD</measure>
   </unit>

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   <ci:IncomeTaxExpenseCurrentForeign contextRef="D-2002" unitRef="U-Monetary" decimals="INF">1994000</ci:IncomeTaxExpenseCurrentForeign>

   <ci:IncomeTaxExpenseCurrentDomestic contextRef="D-2003" unitRef="U-Monetary" decimals="INF">7972000</ci:IncomeTaxExpenseCurrentDomestic>
   <ci:IncomeTaxExpenseCurrentDomestic contextRef="D-2002" unitRef="U-Monetary" decimals="INF">1426000</ci:IncomeTaxExpenseCurrentDomestic>

   <ci:IncomeTaxExpenseCurrent contextRef="D-2003" unitRef="U-Monetary" decimals="INF">13380000</ci:IncomeTaxExpenseCurrent>
   <ci:IncomeTaxExpenseCurrent contextRef="D-2002" unitRef="U-Monetary" decimals="INF">3420000</ci:IncomeTaxExpenseCurrent>

   <ci:IncomeTaxExpenseDeferredForeign contextRef="D-2003" unitRef="U-Monetary" decimals="INF">6046000</ci:IncomeTaxExpenseDeferredForeign>
   <ci:IncomeTaxExpenseDeferredForeign contextRef="D-2002" unitRef="U-Monetary" decimals="INF">838000</ci:IncomeTaxExpenseDeferredForeign>

   <ci:IncomeTaxExpenseDeferredDomestic contextRef="D-2003" unitRef="U-Monetary" decimals="INF">-90000</ci:IncomeTaxExpenseDeferredDomestic>
   <ci:IncomeTaxExpenseDeferredDomestic contextRef="D-2002" unitRef="U-Monetary" decimals="INF">0</ci:IncomeTaxExpenseDeferredDomestic>

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