S Safeco Corp. St. Paul Cos. Sallie Mae Samuel Roberts Noble Foundation Inc. Sanwa Bank California Sara Lee Corp. SBC Communications Inc. Schering-Plough Corp. Scientific-Atlanta Inc. Scientific Brake & Equipment Co. Scott Foresman and Co. E.W. Scripps Co. Joseph E. Seagram & Sons Inc. Sealed Air Corp. Sealright Co. Inc. G.D. Searle & Co. Sedgwick Inc. Sentry Insurance Foundation Inc. Seton Co. SGL Carbon Corp. Shaklee Corp. Shearson Lehman Brothers Inc. Sheldahl Inc. Shell Oil Co. Shenandoah Life Insurance Co. Sherwin-Williams Co. Showa Denko Carbon Inc. Siemens Corp. Siemens Energy & Automation Inc. Siemens Information and Communication Networks Inc. Sierra Pacific Resources Sifco Industries Inc. Signet Banking Corp. Silicon Graphics Inc. SKF USA Inc. Smith International Inc. SmithKline Beecham SNET Sonat Inc. Sonoco Products Co.

Sony Corp. of America Spiegel Inc. Springs Industries Inc. Sprint Corp. SPS Technologies Inc. SPX Corp. Square D Co. Sta-Rite Industries Inc. A.E. Staley, Manufacturing Co. Staley, Robeson, Ryan, St.Lawrence Inc. Standard Insurance Co. Standard Products Co. Stanhome Inc. Stanley Works Star Enterprise State Farm Insurance Cos. State Street Corp. Stauffer Communications Inc. Steel Heddle Manufacturing Co. Steelcase Inc. Stone & Webster Inc. Stop & Shop Cos. Inc. STREM Chemicals Stride Rite Corp. Subaru of America Inc. Summit Bancorp. Sun Life Assurance Co. of Canada Sun Microsystems Inc. Suntrust Bank, Atlanta SuperValu Inc. Susquehanna Investment Group Swank Inc. Swedish Match Swiss American Securities Inc. Swiss Bank Corp. SYSCO Corp. 2Oth Century Insurance Co. 3Com Corp. 3M 3M Canada Inc.