The Fortune 500 ranking of the nation's largest companies compiled by Fortune magazine on the basis of 2002 revenue. Each entry includes rank, name of company, headquarters, last year's rank and 2002 revenue in billions of dollars.

1. Wal-Mart Stores, Bentonville, Ark., 1, $246.525

2. General Motors, Detroit, 3, $186.763

3. Exxon Mobil, Irving, Texas, 2, $182.466

4. Ford Motor, Dearborn, Mich., 4, $163.630

5. General Electric, Fairfield, Conn., 6, $131.698

6. Citigroup, New York, 7, $100.789

7. ChevronTexaco, San Ramon, Calif., 8, $92.043

8. International Business Machines, Armonk, N.Y., 9, $83.132

9. American International Group, New York, 12, $67.723

10. Verizon Communications, New York, 11, $67.625

11. Altria Group, New York, 10, $62.182

12. ConocoPhillips, Houston, 81, $58.394

13. Home Depot, Atlanta, 18, $58.247

14. Hewlett-Packard, Palo Alto, Calif., 28, $56.588

15. Boeing, Chicago, 16, $54.069

16. Fannie Mae, Washington, D.C., 20, $52.901

17. Merck, Whitehouse Station, N.J., 24, $51.790

18. Kroger, Cincinnati, 22, $51.760

19. Cardinal Health, Dublin, Ohio, 23, $51.136

20. McKesson, San Francisco, 31, $50.006

21. State Farm Insurance, Bloomington, Ill., 25, $49.654

22. AT&T, Bedminster, N.J., 15, $46.727

23. Bank of America, Charlotte, N.C., 19, $45.732

24. AmerisourceBergen, Chesterbrook, Pa., 127, $45.235

25. Target, Minneapolis, 34, $43.917

26. J.P. Morgan Chase, New York, 21, $43.372

27. SBC Communications, San Antonio, 27, $43.138

28. Berkshire Hathaway, Omaha, Neb., 39, $42.353

29. AOL Time Warner, New York, 37, $41.780

30. Sears Roebuck, Hoffman Estates, Ill., 32, $41.366

31. Procter & Gamble, Cincinnati, 35, $40.238

32. Freddie Mac, McLean, Va., 41, $39.663

33. Costco Wholesale, Issaquah, Wash., 44, $38.763

34. Johnson & Johnson, New Brunswick, N.J., 47, $36.298

35. Albertson's, Boise, Idaho, 38, $35.916

36. Dell Computer, Round Rock, Texas, 53, $35.404

37. Pfizer, New York, 49, $35.281

38. MetLife, New York, 51, $34.055

39. Kmart, Troy, Mich., 40, $32.765

40. Morgan Stanley, New York, 29, $32.415

41. Safeway, Pleasanton, Calif., 45, $32.399

42. J.C. Penney, Plano, Texas, 50, $32.347

43. United Parcel Service, Atlanta, 55, $31.272

44. Allstate, Northbrook, Ill., 57, $29.579

45. Walgreen, Deerfield, Ill., 78, $28.681

46. Wells Fargo, San Francisco, 64, $28.473

47. Microsoft, Redmond, Wash., 72, $28.365

48. Merrill Lynch, New York, 36, $28.253

49. United Technologies, Hartford, Conn., 59, $28.212

50. ConAgra Foods, Omaha, Neb., 61, $27.630

51. Dow Chemical, Midland, Mich., 60, $27.609

52. Marathon Oil, Houston, 43, $27.470

53. Delphi, Troy, Mich., 67, $27.427

54. Sprint, Overland Park, Kan., 68, $27.180

55. Valero Energy, San Antonio, 138, $26.976

56. Lockheed Martin, Bethesda, Md., 77, $26.806

57. Prudential Financial, Newark, N.J., 62, $26.797

58. Intel, Santa Clara, Calif., 65, $26.764

59. Motorola, Schaumburg, Ill., 56, $26.679

60. Lowe's, Wilkesboro, N.C., 94, $26.491

61. Walt Disney, Burbank, Calif., 73, $25.329

62. PepsiCo, Purchase, N.Y., 63, $25.112

63. UnitedHealth Group, Minnetonka, Minn., 84, $25.020

64. International Paper, Stamford, Conn., 66, $24.976

65. New York Life Insurance, New York, 69, $24.721

66. Viacom, New York, 85, $24.606

67. DuPont, Wilmington, Del., 70, $24.522

68. CVS, Woonsocket, R.I., 93, $24.182

69. American Express, New York, 89, $23.807

70. Wachovia, Charlotte, N.C., 90, $23.591

71. Archer Daniels Midland, Decatur, Ill., 100, $23.454

72. Tyson Foods, Springdale, Ark., 177, $23.367

73. Sysco, Houston, 95, $23.351

74. Georgia-Pacific, Atlanta, 71, $23.271

75. Goldman Sachs Group, New York, 54, $22.854

76. Ingram Micro, Santa Ana, Calif., 75, $22.459

77. BellSouth, Atlanta, 82, $22.440

78. Honeywell International, Morristown, N.J., 83, $22.274

79. Bank One, Chicago, 79, $22.171

80. Electronic Data Systems, Plano, Texas, 97, $21.782

81. Supervalu, Eden Prairie, Minn., 86, $20.909

82. Alcoa, Pittsburgh, 88, $20.618

83. FedEx, Memphis, Tenn., 103, $20.607

84. Massachusetts Mutual Life Insurance, Springfield, Mass., 104, $20.247

85. Caterpillar, Peoria, Ill., 98, $20.152

86. Johnson Controls, Milwaukee, 111, $20.103

87. Cigna, Philadelphia, 107, $19.915

88. Aetna, Hartford, Conn., 74, $19.879

89. TIAA-CREF, New York, 80, $19.791

90. HCA, Nashville, Tenn., 113, $19.729

91. Best Buy, Eden Prairie, Minn., 131, $19.597

92. Coca-Cola, Atlanta, 99, $19.564

93. AutoNation, Fort Lauderdale, Fla., 101, $19.479

94. Washington Mutual, Seattle, Wash., 116, $19.037

95. Cisco Systems, San Jose, Calif., 92, $18.915

96. Weyerhaeuser, Federal Way, Wash., 140, $18.521

97. Visteon, Dearborn, Mich., 114, $18.395

98. Bristol-Myers Squibb, New York, 96, $18.119

99. Northrop Grumman, Los Angeles, 151, $17.837

100. Abbott Laboratories, Abbott Park, Ill., 123, $17.685

101. Sara Lee, Chicago, 115, $17.628

102. Fleming, Lewisville, Texas, 129, $17.562

103. WellPoint Health Networks, Thousand Oaks, Calif., 162, $17.339

104. AMR, Fort Worth, Texas, 108, $17.299

105. Raytheon, Lexington, Mass., 119, $16.962

106. Pharmacia, Peapack, N.J., 105, $16.929

107. Loews, New York, 109, $16.898

108. Coca-Cola Enterprises, Atlanta, 128, $16.889

109. Lehman Brothers Holdings, New York, 91, $16.781

110. 3M, St. Paul, Minn., 126, $16.332

111. Nationwide, Columbus, Ohio, 136, $15.949

112. Publix Super Markets, Lakeland, Fla., 133, $15.931

113. Northwestern Mutual, Milwaukee, 124, $15.916

114. Hartford Financial Services, Hartford, Conn., 134, $15.907

115. FleetBoston Financial, Boston, 106, $15.868

116. Xerox, Stamford, Conn., 120, $15.849

117. Tech Data, Clearwater, Fla., 117, $15.739

118. Duke Energy, Charlotte, N.C., 14, $15.663

119. AT&T Wireless Services, Redmond, Wash., new to list, $15.632

120. American Electric Power, Columbus, Ohio, 13, $15.583

121. Qwest Communications, Denver, 102, $15.487

122. Federated Department Stores, Cincinnati, 118, $15.435

123. U.S. Bancorp, Minneapolis, 121, $15.422

124. McDonald's, Oak Brook, Ill., 139, $15.406

125. Rite Aid, Camp Hill, Pa., 132, $15.171

126. Exelon, Chicago, 135, $14.955

127. Household International, Prospect Heights, Ill., 147, $14.672

128. Wyeth, Madison, N.J., 145, $14.584

129. Liberty Mutual Insurance Group, Boston, 142, $14.544

130. Gap, San Francisco, 149, $14.455

131. Lear, Southfield, Mich., 150, $14.425

132. UAL, Elk Grove Township, Ill., 125, $14.286

133. Cendant, New York, 217, $14.243

134. TXU, Dallas, 58, $14.086

135. Deere, Moline, Ill., 154, $13.947

136. Tenet Healthcare, Santa Barbara, Calif., 167, $13.913

137. General Dynamics, Falls Church, Va., 166, $13.863

138. Emerson Electric, St. Louis, 130, $13.824

139. Goodyear Tire & Rubber, Akron, Ohio, 144, $13.792

140. PG&E, San Francisco, 87, $13.784

141. Lucent Technologies, Murray Hill, N.J., 76, $13.568

142. Anheuser-Busch, St. Louis, 159, $13.5664

143. Kimberly-Clark, Irving, Texas, 141, $13.5663

144. May Department Stores, St. Louis, 143, $13.491

145. Delta Air Lines, Atlanta, 148, $13.305

146. Anthem, Indianapolis, 184, $13.282

147. Express Scripts, Maryland Heights, Mo., 210, $13.187

148. AdvancePCS, Irving, Texas, 265, $13.107

149. Winn-Dixie Stores, Jacksonville, Fla., 160, $12.943

150. Eastman Kodak, Rochester, N.Y., 155, $12.841

151. Circuit City Stores, Richmond, Va., 157, $12.792

152. El Paso, Houston, 17, $12.616

153. Halliburton, Houston, 153, $12.572

154. Sunoco, Philadelphia, 163, $12.550

155. Sun Microsystems, Santa Clara, Calif., 112, $12.496

156. Union Pacific, Omaha, Neb., 168, $12.491

157. Comcast, Philadelphia, 198, $12.460

158. Solectron, Milpitas, Calif., 110, $12.276

159. FirstEnergy, Akron, Ohio, 242, $12.152

160. Cinergy, Cincinnati, 158, $11.990

161. TJX, Framingham, Mass., 179, $11.981

162. Amerada Hess, New York, 152, $11.932

163. Edison International, Rosemead, Calif., 165, $11.838

164. Reliant Resources, Houston, new to list, $11.654

165. Staples, Framingham, Mass., 178, $11.596

166. Office Depot, Delray Beach, Fla., 173, $11.438

167. Computer Sciences, El Segundo, Calif., 181, $11.426

168. Toys "R" Us, Paramus, N.J., 175, $11.305

169. Humana, Louisville, Ky., 187, $11.261

170. PacifiCare Health Systems, Cypress, Calif., 169, $11.157

171. Waste Management, Houston, 172, $11.142

172. Eli Lilly, Indianapolis, 171, $11.078

173. Whirlpool, Benton Harbor, Mich., 186, $11.016

174. Textron, Providence, R.I., 164, $10.658

175. Marriott International, Bethesda, Md., 189, $10.619

176. Manpower, Milwaukee, 182, $10.611

177. Southern, Atlanta, 188, $10.549

178. Marsh & McLennan, New York, 193, $10.440

179. MBNA, Wilmington, Del., 190, $10.431

180. Xcel Energy, Minneapolis, 137, $10.341

181. AES, Arlington, Va., 201, $10.332

182. Dana, Toledo, Ohio, 183, $10.283

183. AFLAC, Columbus, Ga., 202, $10.257

184. Dominion Resources, Richmond, Va., 180, $10.218

185. Health Net, Woodland Hills, Calif., 192, $10.202

186. Fluor, Aliso Viejo, Calif., 214, $10.190

187. Schering-Plough, Kenilworth, N.J., 196, $10.180

188. Nike, Beaverton, Ore., 204, $9.893

189. Illinois Tool Works, Glenview, Ill., 197, $9.812

190. Oracle, Redwood City, Calif., 176, $9.673

191. Capital One Financial, Falls Church, Va., 260, $9.648

192. UnumProvident, Chattanooga, Tenn., 205, $9.560

193. Northwest Airlines, Eagan, Minn., 194, $9.489

194. H.J. Heinz, Pittsburgh, 206, $9.431

195. Masco, Taylor, Mich., 233, $9.419

196. Williams, Tulsa, Okla., 174, $9.391

197. Progressive, Mayfield Village, Ohio, 254, $9.2944

198. Colgate-Palmolive, New York, 207, $9.2943

199. United Services Automobile Association, San Antonio, 215, $9.222

200. Pepsi Bottling, Somers, N.Y., 228, $9.216

201. Dean Foods, Dallas, 290, $9.213

202. Limited Brands, Columbus, Ohio, 208, $9.153

203. Chubb, Warren, N.J., 249, $9.140

204. Kohl's, Menomonee Falls, Wis., 253, $9.120

205. Burlington Northern Santa Fe, Fort Worth, Texas, 211, $8.979

206. Avnet, Phoenix, 161, $8.920

207. St. Paul Cos., St. Paul, Minn., 218, $8.918

208. John Hancock Financial Services, Boston, 209, $8.911

209. Countrywide Financial, Calabasas, Calif., 345, $8.875

210. Principal Financial, Des Moines, Iowa, 221, $8.868

211. Public Service Enterprise Group, Newark, N.J., 195, $8.829

212. Aon, Chicago, 247, $8.822

213. Aramark, Philadelphia, 246, $8.770

214. Sanmina-SCI, San Jose, Calif., 399, $8.762

215. National City Corp., Cleveland, 213, $8.728

216. Nextel Communications, Reston, Va., 252, $8.721

217. Consolidated Edison, New York, 199, $8.482

218. Gillette, Boston, 240, $8.453

219. Clear Channel Communications, San Antonio, 243, $8.421

220. Continental Airlines, Houston, 216, $8.402

221. Plains All American Pipeline, Houston, 274, $8.3842

222. Baxter International, Deerfield, Ill., 248, $8.3840

223. Texas Instruments, Dallas, 236, $8.383

224. Entergy, New Orleans, 200, $8.305

225. Kellogg, Battle Creek, Mich., 220, $8.304

226. FPL Group, Juno Beach, Fla., 226, $8.280

227. Genuine Parts, Atlanta, 235, $8.259

228. Progress Energy, Raleigh, N.C., 227, $8.245

229. Dillard's, Little Rock, Ark., 230, $8.234

230. Smurfit-Stone Container, Chicago, 231, $8.209

231. CSX, Richmond, Va., 238, $8.152

232. Guardian Life Insurance, New York, 219, $8.136

233. PPG Industries, Pittsburgh, 237, $8.067

234. Alltel, Little Rock, Ark., 250, $7.983

235. General Mills, Minneapolis, 264, $7.949

236. CenterPoint Energy, Houston, 26, $7.923

237. Cenex Harvest States, Inver Grove Heights, Minn., 244, $7.845

238. American Standard, Piscataway, N.J., 255, $7.795

239. Ashland, Covington, Ky., 225, $7.792

240. Yum Brands, Louisville, Ky., 267, $7.757

241. Centex, Dallas, 281, $7.748

242. First Data, Greenwood Village, Colo., 284, $7.636

243. Farmland Industries, Kansas City, Mo., 170, $7.580

244. United Auto Group, Bloomfield Hills, Mich., 292, $7.577

245. Arrow Electronics, Melville, N.Y., 191, $7.571

246. Calpine, San Jose, Calif., 251, $7.551

247. Omnicom Group, New York, 272, $7.536

248. SunTrust Banks, Atlanta, 229, $7.527

249. MeadWestvaco, Stamford, Conn., 411, $7.489

250. Pulte Homes, Bloomfield Hills, Mich., 324, $7.472

251. Newell Rubbermaid, Freeport, Ill., 270, $7.454

252. Occidental Petroleum, Los Angeles, 146, $7.429

253. Sonic Automotive, Charlotte, N.C., 288, $7.415

254. Boise Cascade, Boise, Idaho, 256, $7.412

255. Smithfield Foods, Smithfield, Va., 305, $7.356

256. Lennar, Miami, 298, $7.320

257. Paccar, Bellevue, Wash., 295, $7.219

258. Eaton, Cleveland, 259, $7.209

259. Mirant, Atlanta, 52, $7.125

260. Safeco, Seattle, 267, $7.065

261. Automatic Data Processing, Roseland, N.J., 266, $7.004

262. US Airways Group, Arlington, Va., 234, $6.977

263. Tesoro Petroleum, San Antonio, 335, $6.952

264. United States Steel, Pittsburgh, new to list, $6.949

265. Bear Stearns, New York, 223, $6.891

266. ArvinMeritor, Troy, Mich., 275, $6.882

267. Caremark Rx, Birmingham, Ala., 315, $6.805

268. Crown Holdings, Philadelphia, 262, $6.792

269. Premcor, Old Greenwich, Conn., 285, $6.773

270. DTE Energy, Detroit, 245, $6.749

271. D.R. Horton, Arlington, Texas, 368, $6.739

272. CMS Energy, Dearborn, Mich., 156, $6.676

273. NiSource, Merrillville, Ind., 203, $6.525

274. Navistar International, Warrenville, Ill., 280, $6.513

275. Gannett, McLean, Va., 287, $6.422

276. Medtronic, Minneapolis, 318, $6.411

277. PNC Financial Services Group, Pittsburgh, 269, $6.369

278. Fifth Third Bancorp, Cincinnati, 283, $6.324

279. Norfolk Southern, Norfolk, Va., 293, $6.270

280. Avon Products, New York, 302, $6.228

281. R.J. Reynolds Tobacco, Winston-Salem, N.C., 224, $6.211

282. Interpublic Group, New York, 279, $6.204

283. Parker Hannifin, Cleveland, 303, $6.149

284. Conseco, Carmel, Ind., 239, $6.148

285. KeyCorp, Cleveland, 257, $6.135

286. Campbell Soup, Camden, N.J., 282, $6.133

287. BB&T, Winston-Salem, N.C., 291, $6.127

288. Science Applications International, San Diego, 294, $6.104

289. Dollar General, Goodlettsville, Tenn., 326, $6.100

290. KeySpan, New York, 271, $6.087

291. Sempra Energy, San Diego, Calif., 241, $6.020

292. Agilent Technologies, Palo Alto, Calif., 212, $6.010

293. Nordstrom, Seattle, 314, $5.975

294. Saks, Birmingham, Ala., 297, $5.911

295. BJ's Wholesale Club, Natick, Mass., 331, $5.902

296. Cummins, Columbus, Ind., 311, $5.853

297. Land O'Lakes, Arden Hills, Minn., new to list, $5.847

298. Owens-Illinois, Toledo, Ohio, 301, $5.760

299. Bank of New York, New York, 261, $5.756

300. Apple Computer, Cupertino, Calif., 325, $5.742

301. Rohm & Haas, Philadelphia, 306, $5.727

302. Thrivent Financial for Lutherans, Appleton, Wis., 475, $5.618

303. Unisys, Blue Bell, Pa., 300, $5,607

304. NCR, Dayton, Ohio, 304, $5.585

305. Amgen, Thousand Oaks, Calif., 403, $5.523

306. Southwest Airlines, Dallas, 317, $5.522

307. Allied Waste Industries, Scottsdale, Ariz., 316, $5.517

308. EMC, Hopkinton, Mass., 263, $5.438

309. PPL, Allentown, Pa., 309, $5.429

310. Federal-Mogul, Southfield, Mich., 321, $5.422

311. Air Products & Chemicals, Allentown, Pa., 310, $5.401

312. Tribune, Chicago, 333, $5.384

313. Fortune Brands, Lincolnshire, Ill., 327, $5.367

314. AutoZone, Memphis, Tenn., 346, $5.326

315. Eastman Chemical, Kingsport, Tenn., 322, $5.320

316. Unocal, El Segundo, Calif., 278, $5.297

317. CIT Group, Livingston, N.J., new to list, $5.275

318. Barnes & Noble, New York, 343, $5.269

319. USA Interactive, New York, 329, $5.215

320. Baker Hughes, Houston, 323, $5.208

321. Sherwin-Williams, Cleveland, 339, $5.185

322. VF, Greensboro, N.C., 320, $5.182

323. American Family Insurance Group, Madison, Wis., 337, $5.145

324. Praxair, Danbury, Conn., 336, $5.128

325. WellChoice, New York, new to list, $5.106

326. Fidelity National Financial, Santa Barbara, Calif., 426, $5.083

327. Applied Materials, Santa Clara, Calif., 258, $5.062

328. SPX, Charlotte, N.C., 393, $5.046

329. Cox Communications, Atlanta, 397, $5.039

330. Northeast Utilities, Berlin, Conn., 273, $5.035

331. OM Group, Cleveland, 614, $5.034

332. KB Home, Los Angeles, 355, $5.031

333. ITT Industries, White Plains, N.Y., 354, $4.985

334. Oxford Health Plans, Trumbull, Conn., 372, $4.963

335. Avaya, Basking Ridge, N.J., 277, $4.956

336. Dynegy, Houston, 30, $4.950

337. Mattel, El Segundo, Calif., 347, $4.885

338. Owens Corning, Toledo, Ohio, 349, $4.872

339. Ikon Office Solutions, Malvern, Pa., 332, $4.828

340. State Street, Boston, 313, $4.824

341. Echostar Communications, Littleton, Colo., 407, $4.821

342. Nucor, Charlotte, N.C., 391, $4.802

343. McGraw-Hill, New York, 356, $4.788

344. Maytag, Newton, Iowa, 361, $4.779

345. Ryder System, Miami, 341, $4.7763

346. OfficeMax, Shaker Heights, Ohio, 357, $4.7756

347. CNF, Palo Alto, Calif., 342, $4.762

348. R.R. Donnelley & Sons, Chicago, 328, $4.755

349. Este Lauder, New York, 360, $4.744

350. Mellon Financial, Pittsburgh, 398, $4.737

351. First American, Santa Ana, Calif., 437, $4.704

352. Constellation Energy, Baltimore, 421, $4.703

353. Temple-Inland, Austin, Texas, 389, $4.660

354. Park Place Entertainment, Las Vegas, 358, $4.652

355. W.W. Grainger, Lake Forest, Ill., 350, $4.644

356. Lincoln National, Philadelphia, 286, $4.636

357. Danaher, Washington, D.C., 432, $4.57723

358. RadioShack, Fort Worth, Texas, 348, $4.57720

359. Jacobs Engineering Group, Pasadena, Calif., 415, $4.556

360. Asbury Automotive Group, Stamford, Conn., new to list, $4.540

361. Mohawk Industries, Calhoun, Ga., 455, $4.52234

362. Charter Communications, St. Louis, 417, $4.52227

363. Foot Locker, New York, 375, $4.509

364. Charles Schwab, San Francisco, 330, $4.480

365. Autoliv, Ogden, Utah, 410, $4.443

366. Performance Food Group, Richmond, Va., 476, $4.438

367. Longs Drug Stores, Walnut Creek, Calif., 382, $4.426

368. Pitney Bowes, Stamford, Conn., 352, $4.410

369. Devon Energy, Oklahoma City, 497, $4.396

370. Black & Decker, Towson, Md., 377, $4.394

371. Dole Food, Westlake Village, Calif., 353, $4.392

372. Darden Restaurants, Orlando, Fla., 401, $4.369

373. Lexmark International, Lexington, Ky., 390, $4.356

374. Mutual of Omaha Insurance, Omaha, Neb., 379, $4.353

375. Jones Apparel Group, Bristol, Pa., 396, $4.341

376. AK Steel Holding, Middletown, Ohio, 409, $4.340

377. Pepco Holdings, Washington, D.C., 581, $4.325

378. Kelly Services, Troy, Mich., 384, $4.324

379. Healthsouth, Birmingham, Ala., 374, $4.311

380. Leggett & Platt, Carthage, Mo., 394, $4.272

381. CDW Computer Centers, Vernon Hills, Ill., 414, $4.265

382. Dover, New York, 364, $4.251

383. Group 1 Automotive, Houston, 408, $4.214

384. Avery Dennison, Pasadena, Calif., 430, $4.207

385. Goodrich, Charlotte, N.C., 340, $4.200

386. Harrah's Entertainment, Las Vegas, 440, $4.172

387. Gateway, Poway, Calif., 296, $4.171

388. Family Dollar Stores, Matthews, N.C., 443, $4.163

389. Levi Strauss, San Francisco, 383, $4.137

390. Hershey Foods, Hershey, Pa., 362, $4.120

391. Quest Diagnostics, Teterboro, N.J., 447, $4.108

392. Harley-Davidson, Milwaukee, 466, $4.091

393. Providian Financial, San Francisco, 319, $4.073

394. Clorox, Oakland, Calif., 423, $4.061

395. Pittston, Richmond, Va., 405, $4.043

396. Becton Dickinson, Franklin Lakes, N.J., 435, $4.033

397. MGM Mirage, Las Vegas, 404, $4.031

398. L-3 Communications, New York, 622, $4.011

399. Energy East, Albany, N.Y., 433, $4.009

400. Cablevision Systems, Bethpage, N.Y., 373, $4.003

401. Graybar Electric, St. Louis, 344, $3.987

402. Murphy Oil, El Dorado, Ark., 367, $3.976

403. NTL Europe, Rye, N.Y., 434, $3.970

404. Emcor Group, Norwalk, Conn., 459, $3.968

405. Owens & Minor, Glen Allen, Va., 429, $3.960

406. Pathmark Stores, Carteret, N.J., 402, $3.938

407. Amazon.com, Seattle, Wash., 492, $3.933

408. Hormel Foods, Austin, Minn., 392, $3.910

409. Rockwell Automation, Milwaukee, 380, $3.909

410. Nash Finch, Edina, Minn., 395, $3.900

411. Collins & Aikman, Troy, Mich., 748, $3.886

412. Starwood Hotels & Resorts, White Plains, N.Y., 413, $3.879

413. Big Lots, Columbus, Ohio, 457, $3.869

414. Anadarko Petroleum, The Woodlands, Texas, 232, $3.860

415. Ball, Broomfield, Colo., 441, $3.859

416. Hilton Hotels, Beverly Hills, Calif., 499, $3.847

417. York International, York, Pa., 419, $3.843

418. Ameren, St. Louis, 366, $3.841

419. Pacific LifeCorp, Newport Beach, Calif., 439, $3.816

420. Regions Financial, Birmingham, Ala., 400, $3.796

421. Maxtor, Milpitas, Calif., 431, $3.780

422. Adolph Coors, Golden, Colo., 603, $3.776

423. Engelhard, Iselin, N.J., 338, $3.754

424. American Financial Group, Cincinnati, 418, $3.750

425. Golden West Financial, Oakland, Calif., 371, $3.744

426. Kerr-McGee, Oklahoma City, 446, $3.7360

426. Wisconsin Energy, Milwaukee,420, $3.7360

428. Phelps Dodge, Phoenix, 406, $3.722

429. Liz Claiborne, New York, 454, $3.718

430. Brunswick, Lake Forest, Ill., 442, $3.712

431. United Stationers, Des Plaines, Ill., 422, $3.702

432. Peter Kiewit Sons, Omaha, Neb., 427, $3.699

433. Comerica, Detroit, 388, $3.697

434. Host Marriott, Bethesda, Md., 436, $3.680

435. Washington Group International, Boise, Idaho, new to list, $3.662

436. Roundy's, Pewaukee, Wis., 452, $3.638

437. ServiceMaster, Downers Grove, Ill., 308, $3.628

438. Enterprise Products, Houston, 484, $3.624

439. Coventry Health Care, Bethesda, Md., 487, $3.577

440. Bethlehem Steel, Bethlehem, Pa., 468, $3.572

441. Jabil Circuit, St. Petersburg, Fla., 378, $3.546

442. Triad Hospitals, Plano, Texas, 548, $3.541

443. Interstate Bakeries, Kansas City, Mo., 451, $3.532

444. Ross Stores, Newark, Calif., 509, $3.531

445. Auto-Owners Insurance, Lansing, Mich., 504, $3.514

446. Borders Group, Ann Arbor, Mich., 461, $3.513

447. Spartan Stores, Grand Rapids, Mich., 449, $3.510

448. Equity Office Properties, Chicago, 491, $3.506

449. Encompass Services, Houston, 412, $3.486

450. American Axle & Manufacturing, Detroit, 494, $3.4802

451. Jefferson-Pilot, Greensboro, N.C., 469, $3.4800

452. USG, Chicago, 472, $3.468

453. Tenneco Automotive, Lake Forest, Ill., 465, $3.459

454. Erie Insurance Group, Erie, Pa., 610, $3.440

455. Corning, Corning, N.Y., 289, $3.432

456. Allmerica Financial, Worcester, Mass., 471, $3.419

457. Ecolab, St. Paul, Minn., 618, $3.404

458. Airborne, Seattle, 479, $3.344

459. Cooper Tire & Rubber, Findlay, Ohio, 486, $3.330

460. SouthTrust, Birmingham, Ala., 438, $3.326

461. Wesco International, Pittsburgh, 444, $3.326

462. H&R Block, Kansas City, Mo., 507, $3.318

463. Kindred Healthcare, Louisville, Ky., 496, $3.299

464. C.H. Robinson Worldwide, Eden Prairie, Minn., 495, $3.295

465. Starbucks, Seattle, 550, $3.289

466. Advance Auto Parts, Roanoke, Va., 578, $3.288

467. Lyondell Chemical, Houston, 478, $3.262

468. Universal Health Services, King of Prussia, Pa., 523, $3.259

469. ShopKo Stores, Green Bay, Wis., 462, $3.253

470. PepsiAmericas, Minneapolis, 485, $3.2398

471. Guidant, Indianapolis, 542, $3.2396

472. Fisher Scientific International, Hampton, N.H., 518, $3.238

473. SLM, Reston, Va., 450, $3.232

474. Yellow, Overland Park, Kan., 473, $3.205

475. Sealed Air, Saddle Brook, N.J., 498, $3.204

476. Roadway, Akron, Ohio, 531, $3.182

477. Aquila, Kansas City, Mo., 33, $3.179

478. Armstrong Holdings, Lancaster, Pa., 490, $3.172

479. Shaw Group, Baton Rouge, La., 835, $3.171

480. Smith International, Houston, 448, $3.170

481. Level 3 Communications, Broomfield, Colo., 840, $3.148

482. NVR, McLean, Va., 556, $3.136

483. Reebok International, Canton, Mass., 508, $3.128

484. OGE Energy, Oklahoma City, 482, $3.103

485. Steelcase, Grand Rapids, Mich., 425, $3.090

486. New York Times, New York, 500, $3.079

487. Hughes Supply, Orlando, Fla., 501, $3.066

488. Affiliated Computer Services, Dallas, 685, $3.063

489. Qualcomm, San Diego, 545, $3.040

490. Ace Hardware, Oak Brook, Ill., 516, $3.029

491. Lennox International, Richardson, Texas, 493, $3.026

492. AmSouth Bancorp., Birmingham, Ala., 463, $3.025

493. Stryker, Kalamazoo, Mich., 559, $3.012

494. Sierra Pacific Resources, Reno, Nev., 359, $2.992

495. Telephone & Data Systems, Chicago, 560, $2.985

496. Allegheny Energy, Hagerstown, Md., 185, $2.965

497. Burlington Resources, Houston, 470, $2.9640

497. Computer Associates International, Islandia, N.Y., 387, $2.9640

499. Scana, Columbia, S.C., 453, $2.954

500. Neiman Marcus, Dallas, 505, $2.948