TABLE 38A.   POA ANNUA RATINGS OF FINELEAF FESCUE CULTIVARS   1/
                                                                         1999-2002 DATA

                                                                 POA ANNUA RATINGS 1-9; 9=NONE  2/ 3/

                                          NAME                            WA3       NAME                            WA3

                                          ACF 083                         7.3       OXFORD                          6.0
                                          INTRIGUE                        7.3       PST-4FR                         6.0
                                          JAMESTOWN II                    7.3       RELIANT II                      6.0
                                          SHADOW II                       7.3       SRX 52961                       6.0
                                          TREAZURE (E)                    7.3       ATTILA E                        5.7
                                          WRIGLEY (ACF 092)               7.3       BARGENA III (BAR CF 8 FUS1)     5.7
                                          ABT-CHW-2                       7.0       CHARIOT (CIS FL 12)             5.7
                                          AMBROSE (ABT-CHW-3)             7.0       CINDY LOU (CIS FRR 7)           5.7
                                          BRIDGEPORT                      7.0       MB-82                           5.7
                                          NAVIGATOR (CIS FRR 5)           7.0       PICK FRC A-93                   5.7
                                          SALSA                           7.0       ROSE (ASC 087)                  5.7
                                          SANDPIPER                       7.0       SHADEMASTER II                  5.7
                                          TIFFANY                         7.0       SRX 3961                        5.7
                                          ABT-CHW-1                       6.7       ABT-HF-3                        5.3
                                          ABT-CR-2                        6.7       ASC 082                         5.3
                                          ABT-CR-3                        6.7       DEFIANT                         5.3
                                          AMBASSADOR                      6.7       DGSC 94                         5.3
                                          BANNER III                      6.7       EUREKA II (CIS FL 11)           5.3
                                          DAWSON E+                       6.7       INVERNESS (PST-47TCR)           5.3
                                          LONGFELLOW II                   6.7       SCALDIS II (AHF 008)            5.3
                                          SILHOUETTE (PICK FRC 4-92)      6.7       SHADEMARK                       5.3
                                          SR 5100                         6.7       HARDTOP (BAR HF 8 FUS)          5.0
                                          VIKING (ABT-HF1)                6.3       PST-4HM                         5.0
                                          ASR 049                         6.3       QUATRO                          5.0
                                          BAR CHF 8 FUS2                  6.3       SR 5210 (SRX 52LAV)             5.0
                                          BAR SCF 8 FUS3                  6.3       ABT-HF-2                        4.7
                                          BOREAL                          6.3       ABT-HF-4                        4.7
                                          BRITTANY                        6.3       BERKSHIRE (4001)                4.7
                                          COMMON CREEPING RED             6.3       MINOTAUR                        4.7
                                          CULOMBRA                        6.3       HERON                           4.3
                                          FLORENTINE                      6.3       PICK FF A-97                    4.3
                                          JASPER II                       6.3       PST-4MB                         4.3
                                          MAGIC                           6.3       RESCUE 911                      4.3
                                          MB-63                           6.3       SR 3200                         4.3
                                          PATHFINDER                      6.3       STONEHENGE (AHF 009)            4.0
                                          SEABREEZE                       6.3       BIGHORN                         3.7
                                          SR 6000                         6.3       SCALDIS                         3.7
                                          ABERDEEN (PST-EFL)              6.0       ASC 172                         3.3
                                          DISCOVERY                       6.0
                                          NORDIC (E)                      6.0       LSD VALUE                       1.4
                                          OSPREY                          6.0       C.V. (%)                       15.3

                           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 IN 2000 ONLY.