<?xml version="1.0" encoding="utf-8"?>
<!--
Taxonomy Calculation Links linkbase based on XBRL standard Version 2.1.
Created by UBmatrix Taxonomy Designer 3.0.2681.0 (2007-02-06 17:45).  
Contact www.ubmatrix.com
Copyright (c) 2002-2007 UBmatrix inc., All Rights Reserved
Produced on 2007-04-15 08:56:17
-->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xsi:schemaLocation=" http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="RestatingInformation.xsd#BalanceSheet" roleURI="http://www.xbrl.us/role/BalanceSheet" />
  <roleRef xlink:type="simple" xlink:href="RestatingInformation.xsd#Concepts" roleURI="http://www.xbrl.us/role/IncomeStatement" />
  <calculationLink xlink:type="extended" xlink:role="http://www.xbrl.us/role/BalanceSheet">
    <loc xlink:type="locator" xlink:href="RestatingInformation.xsd#ci_Equity" xlink:label="ci_Equity" />
    <loc xlink:type="locator" xlink:href="RestatingInformation.xsd#ci_CommonStock" xlink:label="ci_CommonStock" />
    <loc xlink:type="locator" xlink:href="RestatingInformation.xsd#ci_RetainedEarningsAccumulatedLosses" xlink:label="ci_RetainedEarningsAccumulatedLosses" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ci_Equity" xlink:to="ci_CommonStock" order="1" weight="1" use="optional" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ci_Equity" xlink:to="ci_RetainedEarningsAccumulatedLosses" order="2" weight="1" use="optional" />
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.xbrl.us/role/IncomeStatement">
    <loc xlink:type="locator" xlink:href="RestatingInformation.xsd#ci_NetIncomeLoss" xlink:label="ci_NetIncomeLoss" />
    <loc xlink:type="locator" xlink:href="RestatingInformation.xsd#ci_OperatingExpenses" xlink:label="ci_OperatingExpenses" />
    <loc xlink:type="locator" xlink:href="RestatingInformation.xsd#ci_SalesNet" xlink:label="ci_SalesNet" />
    <loc xlink:type="locator" xlink:href="RestatingInformation.xsd#ci_SalesGross" xlink:label="ci_SalesGross" />
    <loc xlink:type="locator" xlink:href="RestatingInformation.xsd#ci_CostOfSales" xlink:label="ci_CostOfSales" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ci_NetIncomeLoss" xlink:to="ci_OperatingExpenses" order="1" weight="-1" use="optional" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ci_NetIncomeLoss" xlink:to="ci_SalesNet" order="2" weight="1" use="optional" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ci_SalesNet" xlink:to="ci_SalesGross" order="1" weight="1" use="optional" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ci_SalesNet" xlink:to="ci_CostOfSales" order="2" weight="-1" use="optional" />
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <loc xlink:type="locator" xlink:href="RestatingInformation.xsd#ci_PriorPeriodAdjustments" xlink:label="ci_PriorPeriodAdjustments" />
    <loc xlink:type="locator" xlink:href="RestatingInformation.xsd#ci_PriorPeriodErrors" xlink:label="ci_PriorPeriodErrors" />
    <loc xlink:type="locator" xlink:href="RestatingInformation.xsd#ci_ChangesInAccountingPolicies" xlink:label="ci_ChangesInAccountingPolicies" />
    <loc xlink:type="locator" xlink:href="RestatingInformation.xsd#ci_RetainedEarningsAccumulatedLossesIncreaseDecrease" xlink:label="ci_RetainedEarningsAccumulatedLossesIncreaseDecrease" />
    <loc xlink:type="locator" xlink:href="RestatingInformation.xsd#ci_DividendsPaid" xlink:label="ci_DividendsPaid" />
    <loc xlink:type="locator" xlink:href="RestatingInformation.xsd#ci_NetIncomeLoss" xlink:label="ci_NetIncomeLoss" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ci_PriorPeriodAdjustments" xlink:to="ci_PriorPeriodErrors" order="1" weight="1" use="optional" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ci_PriorPeriodAdjustments" xlink:to="ci_ChangesInAccountingPolicies" order="2" weight="1" use="optional" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ci_RetainedEarningsAccumulatedLossesIncreaseDecrease" xlink:to="ci_DividendsPaid" order="1" weight="-1" use="optional" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ci_RetainedEarningsAccumulatedLossesIncreaseDecrease" xlink:to="ci_NetIncomeLoss" order="2" weight="1" use="optional" />
  </calculationLink>
</linkbase>
