TABLE 40A.    DOLLAR SPOT RATINGS OF BENTGRASS CULTIVARS
                                                           GROWN ON A GREEN AT FAYETTEVILLE, AR  1/
                                                                       2004-07 DATA

                                                           DOLLAR SPOT RATINGS 1-9; 9=NO DISEASE  2/  3/

                                                  NAME                     JUNE       AUGUST      MEAN

                                                  DECLARATION               9.0         8.3        8.7
                                                  MEMORIAL (A03-EDI)        9.0         8.0        8.5
                                                  13-M                      8.7         7.7        8.2
                                                  LEGENDARY                 9.0         7.3        8.2
                                                  VENUS (EFD)               9.0         7.3        8.2
                                                  KINGPIN (9200)            8.7         7.3        8.0
                                                  PENNLINKS II              8.0         8.0        8.0
                                                  VILLA (IS-AC 1)           8.7         7.3        8.0
                                                  VESPER                    8.7         7.0        7.8
                                                  BENCHMARK DSR             8.7         6.7        7.7
                                                  SR 7200                   8.7         6.7        7.7
                                                  GREENWICH                 8.7         6.3        7.5
                                                  COBRA 2 (IS-AP 9)         8.0         6.7        7.3
                                                  007 (DSB)                 8.0         6.3        7.2
                                                  AUTHORITY (235050)        8.0         6.3        7.2
                                                  CY-2                      8.3         6.0        7.2
                                                  PENNCROSS                 7.7         6.7        7.2
                                                  LS-44                     8.0         6.0        7.0
                                                  PENN A-1                  8.0         5.3        6.7
                                                  MACKENZIE (SRX 1GPD)      8.0         4.3        6.2
                                                  SHARK (23R)               7.7         4.0        5.8
                                                  ALPHA                     7.0         4.0        5.5
                                                  TYEE (SRX 1GD)            7.0         3.7        5.3
                                                  INDEPENDENCE              6.0         3.7        4.8
                                                  T-1                       6.3         3.3        4.8
                                                  BENGAL                    6.0         2.7        4.3

                                                  LSD VALUE                 1.2         1.3        1.0
                                                  C.V. (%)                  9.1        14.3        9.5

                           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.

                           3/  DOLLAR SPOT RATED IN 2005 ONLY.