<?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:xsi="http://www.w3.org/2001/XMLSchema-instance" 
      xmlns:ci="http://www.xbrl.us/patterns/2007/CommentsInReport" 
      xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
      xsi:schemaLocation="">

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      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
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      <period>
         <instant>2003-12-31</instant>
      </period>
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   <context id="I-2002">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
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      <period>
         <instant>2002-12-31</instant>
      </period>
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   <unit id="U-Monetary">
      <measure>iso4217:USD</measure>
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  <ci:Land contextRef="I-2002" unitRef="U-Monetary" decimals="INF">1147000</ci:Land>

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  <ci:FurnitureFixturesNet contextRef="I-2002" unitRef="U-Monetary" decimals="INF">34457000</ci:FurnitureFixturesNet>

  <ci:ComputerEquipmentNet contextRef="I-2003" unitRef="U-Monetary" decimals="INF">4169000</ci:ComputerEquipmentNet>
  <ci:ComputerEquipmentNet contextRef="I-2002" unitRef="U-Monetary" decimals="INF">5313000</ci:ComputerEquipmentNet>

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    <link:loc xlink:type="locator" xlink:href="#Item-03" xlink:label="FactSet-01" />

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