Ortho, take a look at the 2003 Abt Annual Report on page 57 and check my logic. It looks like Ross has the highest % of operating earnings as a % net sales 33.7% and the highest return of total assets (operating earnings divided by total division assets) 75% than any other Abt. Business segment including Pharm. Also Ross is a cash cow for Abt. As always Horny.