TABLE 32B.    POA ANNUA RATINGS OF CREEPING 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
                                                   CY-2                     6.0     8.8     7.7     7.8
                                                   DECLARATION              6.0     8.5     8.0     7.8
                                                   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
                                                   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                1.4     1.5     1.3     1.0
                                                   C.V. (%)                15.9    12.3    11.9    13.0