<?xml version="1.0" encoding="utf-8"?>
<!-- Created by Charles Hoffman, CPA, 2007-06-11 -->
<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:xbrldi="http://xbrl.org/2006/xbrldi" 
      xmlns:ci="http://www.xbrl.us/patterns/2007/MasterDetail" 
      xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
      xsi:schemaLocation="http://xbrl.org/2006/xbrldi http://www.xbrl.org/2006/xbrldi-2006.xsd">
   
   <link:schemaRef xlink:type="simple" xlink:href="MasterDetail.xsd" />
   
   <context id="D-2003-RP01-T1">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:RelatedPartiesDimension">ci:JohnDoe</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="ci:RelatedPartyTypesCodeListDimension">ci:DirectorCode</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="ci:RelatedPartyTransactionsCodeListDimension">ci:PurchasesOrSalesOfGoodsCode</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
   </context>
   <context id="I-2003-RP01-T1">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:RelatedPartiesDimension">ci:JohnDoe</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="ci:RelatedPartyTypesCodeListDimension">ci:DirectorCode</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="ci:RelatedPartyTransactionsCodeListDimension">ci:PurchasesOrSalesOfGoodsCode</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <instant>2003-12-31</instant>
      </period>
   </context>

   <context id="D-2003-RP01-T2">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:RelatedPartiesDimension">ci:JohnDoe</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="ci:RelatedPartyTypesCodeListDimension">ci:DirectorCode</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="ci:RelatedPartyTransactionsCodeListDimension">ci:DirectorExecutiveAndEmployeeBenefitsCode</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
   </context>
   <context id="I-2003-RP01-T2">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:RelatedPartiesDimension">ci:JohnDoe</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="ci:RelatedPartyTypesCodeListDimension">ci:DirectorCode</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="ci:RelatedPartyTransactionsCodeListDimension">ci:DirectorExecutiveAndEmployeeBenefitsCode</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <instant>2003-12-31</instant>
      </period>
   </context>

   <context id="D-2003-RP01-T3">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:RelatedPartiesDimension">ci:JohnDoe</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="ci:RelatedPartyTypesCodeListDimension">ci:DirectorCode</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="ci:RelatedPartyTransactionsCodeListDimension">ci:PurchasesOrSalesOfPropertyOrOtherAssetsCode</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
   </context>
   <context id="I-2003-RP01-T3">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:RelatedPartiesDimension">ci:JohnDoe</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="ci:RelatedPartyTypesCodeListDimension">ci:DirectorCode</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="ci:RelatedPartyTransactionsCodeListDimension">ci:PurchasesOrSalesOfPropertyOrOtherAssetsCode</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <instant>2003-12-31</instant>
      </period>
   </context>


   <context id="D-2003-RP02-T1">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:RelatedPartiesDimension">ci:JaneDoe</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="ci:RelatedPartyTypesCodeListDimension">ci:DirectorCode</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="ci:RelatedPartyTransactionsCodeListDimension">ci:PurchasesOrSalesOfGoodsCode</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
   </context>
   <context id="I-2003-RP02-T1">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:RelatedPartiesDimension">ci:JaneDoe</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="ci:RelatedPartyTypesCodeListDimension">ci:DirectorCode</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="ci:RelatedPartyTransactionsCodeListDimension">ci:PurchasesOrSalesOfGoodsCode</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <instant>2003-12-31</instant>
      </period>
   </context>

   <context id="D-2003-RP02-T2">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:RelatedPartiesDimension">ci:JaneDoe</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="ci:RelatedPartyTypesCodeListDimension">ci:DirectorCode</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="ci:RelatedPartyTransactionsCodeListDimension">ci:DirectorExecutiveAndEmployeeBenefitsCode</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
   </context>
   <context id="I-2003-RP02-T2">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:RelatedPartiesDimension">ci:JaneDoe</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="ci:RelatedPartyTypesCodeListDimension">ci:DirectorCode</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="ci:RelatedPartyTransactionsCodeListDimension">ci:DirectorExecutiveAndEmployeeBenefitsCode</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <instant>2003-12-31</instant>
      </period>
   </context>

   <context id="D-2003-RP02-T3">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:RelatedPartiesDimension">ci:JaneDoe</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="ci:RelatedPartyTypesCodeListDimension">ci:DirectorCode</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="ci:RelatedPartyTransactionsCodeListDimension">ci:PurchasesOrSalesOfPropertyOrOtherAssetsCode</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
   </context>
   <context id="I-2003-RP02-T3">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:RelatedPartiesDimension">ci:JaneDoe</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="ci:RelatedPartyTypesCodeListDimension">ci:DirectorCode</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="ci:RelatedPartyTransactionsCodeListDimension">ci:PurchasesOrSalesOfPropertyOrOtherAssetsCode</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <instant>2003-12-31</instant>
      </period>
   </context>

   <unit id="U-Monetary">
      <measure>iso4217:USD</measure>
   </unit>

   <!-- Related Party 1, Transctions = 3 -->
   <ci:RelatedPartyTransactionPricingPolicy contextRef="D-2003-RP01-T1">Cost</ci:RelatedPartyTransactionPricingPolicy>
   <ci:RelatedPartyTransactionAmount contextRef="D-2003-RP01-T1" unitRef="U-Monetary" decimals="INF">100000</ci:RelatedPartyTransactionAmount>
   <ci:RelatedPartyTransactionOutstandingBalance contextRef="I-2003-RP01-T1" unitRef="U-Monetary" decimals="INF">5000</ci:RelatedPartyTransactionOutstandingBalance>
   <ci:ExplanationOfWhetherRelatedPartyTransactionIsSecured contextRef="D-2003-RP01-T1">No, this transaction is not secured.</ci:ExplanationOfWhetherRelatedPartyTransactionIsSecured>

   <ci:RelatedPartyTransactionPricingPolicy contextRef="D-2003-RP01-T2">Cost</ci:RelatedPartyTransactionPricingPolicy>
   <ci:RelatedPartyTransactionAmount contextRef="D-2003-RP01-T2" unitRef="U-Monetary" decimals="INF">500000</ci:RelatedPartyTransactionAmount>
   <ci:RelatedPartyTransactionOutstandingBalance contextRef="I-2003-RP01-T2" unitRef="U-Monetary" decimals="INF">5000</ci:RelatedPartyTransactionOutstandingBalance>
   <ci:ExplanationOfWhetherRelatedPartyTransactionIsSecured contextRef="D-2003-RP01-T2">No, this transaction is not secured.</ci:ExplanationOfWhetherRelatedPartyTransactionIsSecured>

   <ci:RelatedPartyTransactionPricingPolicy contextRef="D-2003-RP01-T3">Market</ci:RelatedPartyTransactionPricingPolicy>
   <ci:RelatedPartyTransactionAmount contextRef="D-2003-RP01-T3" unitRef="U-Monetary" decimals="INF">1000000</ci:RelatedPartyTransactionAmount>
   <ci:RelatedPartyTransactionOutstandingBalance contextRef="I-2003-RP01-T3" unitRef="U-Monetary" decimals="INF">5000</ci:RelatedPartyTransactionOutstandingBalance>
   <ci:ExplanationOfWhetherRelatedPartyTransactionIsSecured contextRef="D-2003-RP01-T3">No, this transaction is not secured.</ci:ExplanationOfWhetherRelatedPartyTransactionIsSecured>



   <!-- Related Party 2, Transctions = 3 -->
   <ci:RelatedPartyTransactionPricingPolicy contextRef="D-2003-RP02-T1">Cost</ci:RelatedPartyTransactionPricingPolicy>
   <ci:RelatedPartyTransactionAmount contextRef="D-2003-RP02-T1" unitRef="U-Monetary" decimals="INF">100</ci:RelatedPartyTransactionAmount>
   <ci:RelatedPartyTransactionOutstandingBalance contextRef="I-2003-RP02-T1" unitRef="U-Monetary" decimals="INF">5</ci:RelatedPartyTransactionOutstandingBalance>
   <ci:ExplanationOfWhetherRelatedPartyTransactionIsSecured contextRef="D-2003-RP02-T1">No, this transaction is not secured.</ci:ExplanationOfWhetherRelatedPartyTransactionIsSecured>

   <ci:RelatedPartyTransactionPricingPolicy contextRef="D-2003-RP02-T2">Cost</ci:RelatedPartyTransactionPricingPolicy>
   <ci:RelatedPartyTransactionAmount contextRef="D-2003-RP02-T2" unitRef="U-Monetary" decimals="INF">500</ci:RelatedPartyTransactionAmount>
   <ci:RelatedPartyTransactionOutstandingBalance contextRef="I-2003-RP02-T2" unitRef="U-Monetary" decimals="INF">5</ci:RelatedPartyTransactionOutstandingBalance>
   <ci:ExplanationOfWhetherRelatedPartyTransactionIsSecured contextRef="D-2003-RP02-T2">No, this transaction is not secured.</ci:ExplanationOfWhetherRelatedPartyTransactionIsSecured>

   <ci:RelatedPartyTransactionPricingPolicy contextRef="D-2003-RP02-T3">Market</ci:RelatedPartyTransactionPricingPolicy>
   <ci:RelatedPartyTransactionAmount contextRef="D-2003-RP02-T3" unitRef="U-Monetary" decimals="INF">1000</ci:RelatedPartyTransactionAmount>
   <ci:RelatedPartyTransactionOutstandingBalance contextRef="I-2003-RP02-T3" unitRef="U-Monetary" decimals="INF">5</ci:RelatedPartyTransactionOutstandingBalance>
   <ci:ExplanationOfWhetherRelatedPartyTransactionIsSecured contextRef="D-2003-RP02-T3">No, this transaction is not secured.</ci:ExplanationOfWhetherRelatedPartyTransactionIsSecured>

</xbrl>

