<?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/Reconciliation" 
      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="Reconciliation.xsd" />

  <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>
  </context>

  <context id="D-2003-RI01">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      <segment>
         <xbrldi:explicitMember dimension="ci:ReconcilingItemTypeDimension">ci:PurchaseAccountingOfAcquisitions</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2003-01-01</startDate>
      <endDate>2003-12-31</endDate>
    </period>
  </context>
  <context id="D-2003-RI02">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      <segment>
         <xbrldi:explicitMember dimension="ci:ReconcilingItemTypeDimension">ci:InProcessResearchAndDevelopmentCosts</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2003-01-01</startDate>
      <endDate>2003-12-31</endDate>
    </period>
  </context>
  <context id="D-2003-RI03">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      <segment>
         <xbrldi:explicitMember dimension="ci:ReconcilingItemTypeDimension">ci:AvailableForSaleSecuritiesAndDerivativeFinancialInstruments</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2003-01-01</startDate>
      <endDate>2003-12-31</endDate>
    </period>
  </context>
  <context id="D-2003-RI04">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      <segment>
         <xbrldi:explicitMember dimension="ci:ReconcilingItemTypeDimension">ci:OtherReconcilingItems</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2003-01-01</startDate>
      <endDate>2003-12-31</endDate>
    </period>
  </context>


  <context id="D-2002">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2002-01-01</startDate>
      <endDate>2002-12-31</endDate>
    </period>
  </context>
  <context id="D-2002-RI01">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      <segment>
         <xbrldi:explicitMember dimension="ci:ReconcilingItemTypeDimension">ci:PurchaseAccountingOfAcquisitions</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2002-01-01</startDate>
      <endDate>2002-12-31</endDate>
    </period>
  </context>
  <context id="D-2002-RI02">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      <segment>
         <xbrldi:explicitMember dimension="ci:ReconcilingItemTypeDimension">ci:InProcessResearchAndDevelopmentCosts</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2002-01-01</startDate>
      <endDate>2002-12-31</endDate>
    </period>
  </context>
  <context id="D-2002-RI03">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      <segment>
         <xbrldi:explicitMember dimension="ci:ReconcilingItemTypeDimension">ci:AvailableForSaleSecuritiesAndDerivativeFinancialInstruments</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2002-01-01</startDate>
      <endDate>2002-12-31</endDate>
    </period>
  </context>
  <context id="D-2002-RI04">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      <segment>
         <xbrldi:explicitMember dimension="ci:ReconcilingItemTypeDimension">ci:OtherReconcilingItems</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2002-01-01</startDate>
      <endDate>2002-12-31</endDate>
    </period>
  </context>


  <unit id="U-Monetary">
    <measure>iso4217:USD</measure>
  </unit>

  <!-- These three concepts below are the totals.  Seems like the concept 'ci:ReconcilingItems' should not exist, but rather
       should be the concept 'ci:ReconcilingItemAmount' with dimensional information indicating 'AllTypesOfReconcilingItems'.
       However, this is an 'intersection point'.  These exists for many areas where dimensional information of one sort
       meets up with dimensional information of another sort.  It does not appear that default dimensions will solve this issue.
       A really good example of this is discontinued operations.  The one line item on the income statement must tie to the
       detailed breakdown in the segment information.
  -->
  <ci:NetIncomeLossAsReportedUnderInternationalFinancialReportingStandards contextRef="D-2003" unitRef="U-Monetary" decimals="INF">7024000</ci:NetIncomeLossAsReportedUnderInternationalFinancialReportingStandards>
  <ci:ReconcilingItems contextRef="D-2003" unitRef="U-Monetary" decimals="INF">-2321000</ci:ReconcilingItems>
  <ci:NetIncomeLossAsReportedUnderUSGenerallyAcceptedAccountingPrinciples contextRef="D-2003" unitRef="U-Monetary" decimals="INF">4703000</ci:NetIncomeLossAsReportedUnderUSGenerallyAcceptedAccountingPrinciples>


  <ci:ReconcilingItemDescription contextRef="D-2003-RI01">This is arbitrary text which further describes: Purchase accounting of acquisitions</ci:ReconcilingItemDescription>
  <ci:ReconcilingItemAmount contextRef="D-2003-RI01" unitRef="U-Monetary" decimals="INF">-600000</ci:ReconcilingItemAmount>

  <ci:ReconcilingItemDescription contextRef="D-2003-RI02">This is arbitrary text which further describes: In process research and development</ci:ReconcilingItemDescription>
  <ci:ReconcilingItemAmount contextRef="D-2003-RI02" unitRef="U-Monetary" decimals="INF">-936000</ci:ReconcilingItemAmount>

  <ci:ReconcilingItemDescription contextRef="D-2003-RI03">This is arbitrary text which further describes: Available for sale securities and derivative financial instruments</ci:ReconcilingItemDescription>
  <ci:ReconcilingItemAmount contextRef="D-2003-RI03" unitRef="U-Monetary" decimals="INF">-511000</ci:ReconcilingItemAmount>

  <ci:ReconcilingItemDescription contextRef="D-2003-RI04">This is arbitrary text which further describes: Other reconciling items</ci:ReconcilingItemDescription>
  <ci:ReconcilingItemAmount contextRef="D-2003-RI04" unitRef="U-Monetary" decimals="INF">-274000</ci:ReconcilingItemAmount>



  <ci:NetIncomeLossAsReportedUnderInternationalFinancialReportingStandards contextRef="D-2002" unitRef="U-Monetary" decimals="INF">7210000</ci:NetIncomeLossAsReportedUnderInternationalFinancialReportingStandards>
  <ci:ReconcilingItems contextRef="D-2002" unitRef="U-Monetary" decimals="INF">-297000</ci:ReconcilingItems>
  <ci:NetIncomeLossAsReportedUnderUSGenerallyAcceptedAccountingPrinciples contextRef="D-2002" unitRef="U-Monetary" decimals="INF">6913000</ci:NetIncomeLossAsReportedUnderUSGenerallyAcceptedAccountingPrinciples>


  <ci:ReconcilingItemDescription contextRef="D-2002-RI01">This is arbitrary text which further describes: Purchase accounting of acquisitions</ci:ReconcilingItemDescription>
  <ci:ReconcilingItemAmount contextRef="D-2002-RI01" unitRef="U-Monetary" decimals="INF">-658000</ci:ReconcilingItemAmount>

  <ci:ReconcilingItemDescription contextRef="D-2002-RI02">This is arbitrary text which further describes: In process research and development</ci:ReconcilingItemDescription>
  <ci:ReconcilingItemAmount contextRef="D-2002-RI02" unitRef="U-Monetary" decimals="INF">-143000</ci:ReconcilingItemAmount>

  <ci:ReconcilingItemDescription contextRef="D-2002-RI03">This is arbitrary text which further describes: Available for sale securities and derivative financial instruments</ci:ReconcilingItemDescription>
  <ci:ReconcilingItemAmount contextRef="D-2002-RI03" unitRef="U-Monetary" decimals="INF">787000</ci:ReconcilingItemAmount>

  <ci:ReconcilingItemDescription contextRef="D-2002-RI04">This is arbitrary text which further describes: Other reconciling items</ci:ReconcilingItemDescription>
  <ci:ReconcilingItemAmount contextRef="D-2002-RI04" unitRef="U-Monetary" decimals="INF">-283000</ci:ReconcilingItemAmount>

</xbrl>
