TABLE 24A.  POA ANNUA RATINGS OF BENTGRASS CULTIVARS
                                                                 GROWN ON A FAIRWAY OR TEE  1/
                                                                         2006 DATA

                                                               POA ANNUA RATINGS 1-9; 9=NONE  2/

                                                    NAME                            IN1    PA1    MEAN

                                                    SHARK (23R)                     9.0    8.0     8.5
                                                    INDEPENDENCE                    8.3    7.7     8.0
                                                    IS-AP 14                        8.0    7.7     7.8
                                                    SR 1150 (SRX 1PDH)              7.7    7.7     7.7
                                                    DECLARATION                     7.7    7.3     7.5
                                                    PENNEAGLE II                    8.0    6.7     7.3
                                                    T-1                             8.3    6.3     7.3
                                                    AUTHORITY (235050)              7.3    7.3     7.3
                                                    KINGPIN (9200)                  7.7    6.7     7.2
                                                    13-M                            8.0    6.0     7.0
                                                    LS-44                           7.0    6.7     6.8
                                                    MACKENZIE (SRX 1GPD)            6.7    7.0     6.8
                                                    ALPHA                           7.0    6.3     6.7
                                                    CRYSTAL BLUELINKS (PST-OEB)     7.0    6.3     6.7
                                                    L-93                            7.3    6.0     6.7
                                                    BENGAL                          5.3    6.0     5.7
                                                    SR 1119                         5.7    5.3     5.5
                                                    PRINCEVILLE                     6.0    4.7     5.3
                                                    PENNLINKS II                    5.3    4.7     5.0
                                                    PENNCROSS                       4.7    5.0     4.8
                                                    SR 7150                         4.0    4.7     4.3
                                                    IS-AT 7                         3.3    5.3     4.3
                                                    TIGER II                        3.3    5.0     4.2
                                                    BARDOT                          4.3    4.0     4.2
                                                    EWTR                            3.0    4.7     3.8
                                                    PST-9NBC                        2.7    4.7     3.7
                                                    SEASIDE                         2.3    3.3     2.8
                                                    PST-9VN                         2.0    3.7     2.8

                                                    LSD VALUE                       2.1    0.8     1.1
                                                    C.V. (%)                       21.4    8.9    16.5

                           1/  TO DETERMINE STATISTICAL DIFFERENCES AMONG ENTRIES, SUBTRACT ONE ENTRY'S MEAN FROM ANOTHER ENTRY'S MEAN.
                               STATISTICAL DIFFERENCES OCCUR WHEN THIS VALUE IS LARGER THAN THE CORRESPONDING LSD VALUE (LSD 0.05).

                           2/  C.V. (COEFFICIENT OF VARIATION) INDICATES THE PERCENT VARIATION OF THE MEAN IN EACH COLUMN.