<?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:ci="http://www.xbrl.us/patterns/2007/ImplicitDimension" 
      xmlns:customerID="http://www.SampleCompany.com/CustomerID"
      xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
      xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" 
      xmlns:xbrldi="http://xbrl.org/2006/xbrldi" 
      xsi:schemaLocation="http://www.SampleCompany.com/CustomerID CustomerID.xsd">

   <link:schemaRef xlink:type="simple" xlink:href="ImplicitDimension.xsd" />

   <!--All-->
   <context id="D-2003-Total">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:typedMember dimension="ci:CustomerAxis"><customerID:CustomerCode>TOT9</customerID:CustomerCode></xbrldi:typedMember>
      </scenario>
   </context>

   <context id="D-2003-ABC1">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:typedMember dimension="ci:CustomerAxis"><customerID:CustomerCode>ABC1</customerID:CustomerCode></xbrldi:typedMember>
      </scenario>
   </context>
   <context id="D-2003-ABC2">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:typedMember dimension="ci:CustomerAxis"><customerID:CustomerCode>ABC2</customerID:CustomerCode></xbrldi:typedMember>
      </scenario>
   </context>
   <context id="D-2003-ABC3">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:typedMember dimension="ci:CustomerAxis"><customerID:CustomerCode>ABC3</customerID:CustomerCode></xbrldi:typedMember>
      </scenario>
   </context>


   <!--All-->
   <context id="D-2002-Total">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2002-01-01</startDate>
         <endDate>2002-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:typedMember dimension="ci:CustomerAxis"><customerID:CustomerCode>TOT9</customerID:CustomerCode></xbrldi:typedMember>
      </scenario>
   </context>

   <context id="D-2002-ABC1">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2002-01-01</startDate>
         <endDate>2002-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:typedMember dimension="ci:CustomerAxis"><customerID:CustomerCode>ABC1</customerID:CustomerCode></xbrldi:typedMember>
      </scenario>
   </context>
   <context id="D-2002-ABC2">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2002-01-01</startDate>
         <endDate>2002-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:typedMember dimension="ci:CustomerAxis"><customerID:CustomerCode>ABC2</customerID:CustomerCode></xbrldi:typedMember>
      </scenario>
   </context>
   <context id="D-2002-ABC3">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2002-01-01</startDate>
         <endDate>2002-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:typedMember dimension="ci:CustomerAxis"><customerID:CustomerCode>ABC3</customerID:CustomerCode></xbrldi:typedMember>
      </scenario>
   </context>


   <!--All-->
   <context id="D-2001-Total">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2001-01-01</startDate>
         <endDate>2001-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:typedMember dimension="ci:CustomerAxis"><customerID:CustomerCode>TOT9</customerID:CustomerCode></xbrldi:typedMember>
      </scenario>
   </context>

   <context id="D-2001-ABC1">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2001-01-01</startDate>
         <endDate>2001-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:typedMember dimension="ci:CustomerAxis"><customerID:CustomerCode>ABC1</customerID:CustomerCode></xbrldi:typedMember>
      </scenario>
   </context>
   <context id="D-2001-ABC2">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2001-01-01</startDate>
         <endDate>2001-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:typedMember dimension="ci:CustomerAxis"><customerID:CustomerCode>ABC2</customerID:CustomerCode></xbrldi:typedMember>
      </scenario>
   </context>
   <context id="D-2001-ABC3">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2001-01-01</startDate>
         <endDate>2001-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:typedMember dimension="ci:CustomerAxis"><customerID:CustomerCode>ABC3</customerID:CustomerCode></xbrldi:typedMember>
      </scenario>
   </context>


   <unit id="U-Monetary">
      <measure>iso4217:EUR</measure>
   </unit>

<!--Total-->
   <ci:Sales contextRef="D-2003-Total" unitRef="U-Monetary" decimals="INF">100000</ci:Sales>
   <ci:Sales contextRef="D-2002-Total" unitRef="U-Monetary" decimals="INF">50000</ci:Sales>
   <ci:Sales contextRef="D-2001-Total" unitRef="U-Monetary" decimals="INF">25000</ci:Sales>

<!--By Customer ID-->
   <ci:Sales contextRef="D-2003-ABC1" unitRef="U-Monetary" decimals="INF">10000</ci:Sales>
   <ci:Sales contextRef="D-2003-ABC2" unitRef="U-Monetary" decimals="INF">20000</ci:Sales>
   <ci:Sales contextRef="D-2003-ABC3" unitRef="U-Monetary" decimals="INF">70000</ci:Sales>

   <ci:Sales contextRef="D-2002-ABC1" unitRef="U-Monetary" decimals="INF">5000</ci:Sales>
   <ci:Sales contextRef="D-2002-ABC2" unitRef="U-Monetary" decimals="INF">10000</ci:Sales>
   <ci:Sales contextRef="D-2002-ABC3" unitRef="U-Monetary" decimals="INF">35000</ci:Sales>

   <ci:Sales contextRef="D-2001-ABC1" unitRef="U-Monetary" decimals="INF">2500</ci:Sales>
   <ci:Sales contextRef="D-2001-ABC2" unitRef="U-Monetary" decimals="INF">5000</ci:Sales>
   <ci:Sales contextRef="D-2001-ABC3" unitRef="U-Monetary" decimals="INF">17500</ci:Sales>



</xbrl>

