"Earnings Whisper is reporting that the consensus estimate by professional analysts is 13.47 EPS. They also report that the “whisper number” among analysts is really 14.00 EPS. Supposedly the whisper number is the EPS that analysts really think Apple will report versus their official reported number. Keep in mind that professional analysts are working under considerable pressure to never overestimate actual EPS by their employers. They do not want to ever be accused of hyping a stock. They want to report that a company beat their estimates. If an analyst overestimates he is vulnerable to being fired, thus the pressure to be conservative. If a CEO can’t beat the analyst’s estimate, the analysts will crucify the CEO. Thus we get CEO’s sandbagging the analysts every quarter. These are the games we play every quarter."