<?xml version="1.0" encoding="utf-8"?>
<!-- Created by Charles Hoffman, CPA, 2007-01-01 -->
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      xmlns:link="http://www.xbrl.org/2003/linkbase" 
      xmlns:xlink="http://www.w3.org/1999/xlink" 
      xmlns:ci="http://www.xbrl.us/patterns/2007/Reconciliation" 
      xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
      xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" 
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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>
    </entity>
    <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:NetIncomeLossAsReportedUnderUSGenerallyAcceptedAccountingPrinciples contextRef="D-2003" unitRef="U-Monetary" decimals="INF">4703000</ci:NetIncomeLossAsReportedUnderUSGenerallyAcceptedAccountingPrinciples>
  <ci:ReconcilingItem>
    <ci:ReconcilingItemDescription contextRef="D-2003">Purchase accounting of acquisitions</ci:ReconcilingItemDescription>
    <ci:ReconcilingItemAmount contextRef="D-2003" unitRef="U-Monetary" decimals="INF">-600000</ci:ReconcilingItemAmount>
  </ci:ReconcilingItem>
  <ci:ReconcilingItem>
    <ci:ReconcilingItemDescription contextRef="D-2003">In process research and development</ci:ReconcilingItemDescription>
    <ci:ReconcilingItemAmount contextRef="D-2003" unitRef="U-Monetary" decimals="INF">-936000</ci:ReconcilingItemAmount>
  </ci:ReconcilingItem>
  <ci:ReconcilingItem>
    <ci:ReconcilingItemDescription contextRef="D-2003">Available for sale securities and derivative financial instruments</ci:ReconcilingItemDescription>
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  </ci:ReconcilingItem>
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    <ci:ReconcilingItemDescription contextRef="D-2003">Other reconciling items</ci:ReconcilingItemDescription>
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  <ci:ReconcilingItem>
    <ci:ReconcilingItemDescription contextRef="D-2002">In process research and development</ci:ReconcilingItemDescription>
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  </ci:ReconcilingItem>
  <ci:ReconcilingItem>
    <ci:ReconcilingItemDescription contextRef="D-2002">Available for sale securities and derivative financial instruments</ci:ReconcilingItemDescription>
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  </ci:ReconcilingItem>
  <ci:ReconcilingItem>
    <ci:ReconcilingItemDescription contextRef="D-2002">Other reconciling items</ci:ReconcilingItemDescription>
    <ci:ReconcilingItemAmount contextRef="D-2002" unitRef="U-Monetary" decimals="INF">-283000</ci:ReconcilingItemAmount>
  </ci:ReconcilingItem>
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