TABLE 32A.    POA ANNUA RATINGS OF BENTGRASS CULTIVARS  1/
                                                                     GROWN ON A GREEN  2/
                                                                       2004-07 DATA

                                                               POA ANNUA RATINGS 1-9; 9=NONE  3/

                                                   NAME                     PA1     VA1     WI1    MEAN

                                                   SHARK (23R)              8.0     8.7     8.3     8.4
                                                   TYEE (SRX 1GD)           8.0     8.7     8.0     8.3
                                                   AUTHORITY (235050)       7.3     8.7     8.0     8.2
                                                   007 (DSB)                7.0     8.8     8.0     8.2
                                                   MACKENZIE (SRX 1GPD)     6.3     8.7     8.7     8.1
                                                   VILLA (IS-AC 1)          6.0     8.7     8.3     7.9
                                                   LEGENDARY                6.0     8.5     8.7     7.9
                                                   CY-2                     6.0     8.8     7.7     7.8
                                                   GREENWICH                5.3     8.7     8.3     7.8
                                                   DECLARATION              6.0     8.5     8.0     7.8
                                                   VENUS (EFD)              4.3     8.7     8.3     7.5
                                                   VESPER                   4.3     8.8     7.0     7.3
                                                   PENN A-1                 6.0     8.0     6.3     7.1
                                                   13-M                     4.7     8.0     7.3     7.0
                                                   KINGPIN (9200)           5.7     7.7     7.0     7.0
                                                   MEMORIAL (A03-EDI)       4.7     7.8     7.3     6.9
                                                   INDEPENDENCE             6.0     7.2     7.0     6.8
                                                   SR 7200                  4.0     8.0     6.3     6.6
                                                   T-1                      5.7     6.7     6.7     6.4
                                                   BENGAL                   5.0     6.8     7.0     6.4
                                                   COBRA 2 (IS-AP 9)        4.3     6.8     7.3     6.3
                                                   ALPHA                    5.7     7.0     5.3     6.3
                                                   LS-44                    4.0     6.2     6.7     5.8
                                                   BENCHMARK DSR            4.3     5.8     6.7     5.7
                                                   PENNCROSS                3.3     4.8     4.3     4.3
                                                   PENNLINKS II             3.7     3.5     5.0     3.9

                                                   LSD VALUE                1.5     1.3     1.4     1.0
                                                   C.V. (%)                17.1    10.9    12.4    12.6

                           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.

                           3/  POA ANNUA RATED AT PA1" IN 2006, AT "VA1" IN 2006-07, AND AT "WI1" IN 2007.