<?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" 
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      xmlns:ci="http://www.xbrl.us/patterns/2007/ExtensibleEnumeration" 
      xmlns:ci-dt="http://www.xbrl.us/patterns/2007/ExtensibleEnumeration/DT" 
      xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
      xsi:schemaLocation="">

   <link:schemaRef xlink:type="simple" xlink:href="ExtensibleEnumeration.xsd" />
   <link:schemaRef xlink:type="simple" xlink:href="ExtensibleEnumeration-Types.xsd" />

   <context id="I-2003">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <instant>2003-12-31</instant>
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   <unit id="U-Monetary">
      <measure>iso4217:USD</measure>
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  <ci:RelatedPartyTransaction>
    <ci:RelatedPartyTransactionNameParty contextRef="I-2003">Related Party A</ci:RelatedPartyTransactionNameParty>
    <ci:RelatedPartyTransactionNatureRelationshipWithParty contextRef="I-2003">Subsidiary</ci:RelatedPartyTransactionNatureRelationshipWithParty>
    <ci:RelatedPartyTransactionType>
      <ci-dt:Code_PurchaseOrSaleOfGoods contextRef="I-2003">PurchaseOrSaleOfGoods</ci-dt:Code_PurchaseOrSaleOfGoods>
    </ci:RelatedPartyTransactionType>
    <ci:RelatedPartyTransactionAmount contextRef="I-2003" unitRef="U-Monetary" decimals="INF">1000000</ci:RelatedPartyTransactionAmount>
  </ci:RelatedPartyTransaction>
  <ci:RelatedPartyTransaction>
    <ci:RelatedPartyTransactionNameParty contextRef="I-2003">Related Party B</ci:RelatedPartyTransactionNameParty>
    <ci:RelatedPartyTransactionNatureRelationshipWithParty contextRef="I-2003">Parent company</ci:RelatedPartyTransactionNatureRelationshipWithParty>
    <ci:RelatedPartyTransactionType>
      <ci-dt:Code_PurchaseOrSaleOfPropertyOrOtherAssets contextRef="I-2003">PurchaseOrSaleOfPropertyOrOtherAssets</ci-dt:Code_PurchaseOrSaleOfPropertyOrOtherAssets>
    </ci:RelatedPartyTransactionType>
    <ci:RelatedPartyTransactionAmount contextRef="I-2003" unitRef="U-Monetary" decimals="INF">2000000</ci:RelatedPartyTransactionAmount>
  </ci:RelatedPartyTransaction>
  <ci:RelatedPartyTransaction>
    <ci:RelatedPartyTransactionNameParty contextRef="I-2003">Related Party C</ci:RelatedPartyTransactionNameParty>
    <ci:RelatedPartyTransactionNatureRelationshipWithParty contextRef="I-2003">Joint venture</ci:RelatedPartyTransactionNatureRelationshipWithParty>
    <ci:RelatedPartyTransactionType>
      <ci-dt:Code_RenderingOrReceivingGoodsOrServices contextRef="I-2003">RenderingOrReceivingGoodsOrServices</ci-dt:Code_RenderingOrReceivingGoodsOrServices>
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    <ci:RelatedPartyTransactionAmount contextRef="I-2003" unitRef="U-Monetary" decimals="INF">3000000</ci:RelatedPartyTransactionAmount>
  </ci:RelatedPartyTransaction>
  <ci:RelatedPartyTransaction>
    <ci:RelatedPartyTransactionNameParty contextRef="I-2003">Related Party D</ci:RelatedPartyTransactionNameParty>
    <ci:RelatedPartyTransactionNatureRelationshipWithParty contextRef="I-2003">Partnership</ci:RelatedPartyTransactionNatureRelationshipWithParty>
    <ci:RelatedPartyTransactionType>
      <ci-dt:Code_AgencyArrangements contextRef="I-2003">AgencyArrangements</ci-dt:Code_AgencyArrangements>
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