301 Sabic 23,019.00 PricewaterhouseCoopers
302 3M 22,923.00 PricewaterhouseCoopers
303 San Paolo IMI 22,793.30 PricewaterhouseCoopers
304 Deere 22,768.90 DeloitteToucheTohmatsu
305 East Japan Railway 22,719.20 KPMG
306 BAE Systems 22,690.90 KPMG
307 Baosteel Group 22,663.40 Ernst & Young
308 Merck 22,636.00 PricewaterhouseCoopers
309 Itochu 22,632.50 DeloitteToucheTohmatsu
310 Halliburton 22,576.00 KPMG
311 AMR 22,563.00 Ernst & Young
312 Abbott Laboratories 22,476.30 DeloitteToucheTohmatsu
313 Rio Tinto Group 22,465.00 PricewaterhouseCoopers
314 Scottish & Southern Energy 22,444.60 KPMG
315 Plains All American Pipeline 22,444.40 KPMG
316 Groupama 22,442.00 M&G
317 Mitsubishi Chemical Holdings 22,424.00 TOYO&CO.
318 Nationwide 22,253.00 KPMG
319 Weyerhaeuser 22,250.00 KPMG
320 Lyondell Chemical 22,228.00 Ernst & Young
321 Kansai Electric Power 22,197.90 DeloitteToucheTohmatsu
322 Compass Group 22,053.60 PricewaterhouseCoopers
323 Rosneft Oil 21,959.00 PricewaterhouseCoopers
324 Cosmo Oil 21,956.60 KPMG
325 Bharat Petroleum 21,862.20 V.S A&CO.
326 Publix Super Markets 21,819.70 KPMG
327 CPC 21,796.10 DeloitteToucheTohmatsu
328 Alliance Boots 21,754.00 Ziegler & Associates
329 McDonald's 21,586.40 Ernst & Young
330 América Móvil 21,486.60 E&Y and BDO
331 Tech Data 21,446.10 Ernst & Young
332 Humana 21,416.50 PricewaterhouseCoopers
333 Sun Life Financial 21,405.40 DeloitteToucheTohmatsu
334 Poste Italiane 21,398.80 N.A
335 Electronic Data Systems 21,337.00 KPMG
336 Hindustan Petroleum 20,935.60 PricewaterhouseCoopers
337 Intesa Sanpaolo 20,790.80 PricewaterhouseCoopers
338 Edeka Zentrale 20,733.10 KPMG
339 Northwestern Mutual 20,726.20 PWC and Deloitte
340 Commonwealth Bank of Australia 20,614.00 PricewaterhouseCoopers
341 Michelin 20,556.20 Ernst & Young
342 China Railway Engineering 20,520.40 DeloitteToucheTohmatsu
343 Cathay Financial Holdings 20,436.40 Ernst & Young
344 Sumitomo Electric Industries 20,385.60 KPMG
345 RAG 20,365.00 KPMG
346 Wyeth 20,350.70 PricewaterhouseCoopers
347 Aisin Seiki 20,336.20 Ernst & Young
348 Goodyear Tire & Rubber 20,258.00 B.M.F & C
349 Kookmin Bank 20,224.10 PricewaterhouseCoopers
350 Emerson Electric 20,133.00 KPMG
351 Christian Dior 20,094.50 MAZARS&GUERARD and E&Y
352 J.C. Penney 19,903.00 PricewaterhouseCoopers
353 L'Oréal 19,811.10 Paris and Neeuilly
354 Coca-Cola Enterprises 19,804.00 BANKS,FINLEY,WHITE& CO.
355 Vattenfall 19,768.60 Ernst & Young
356 Sanyo Electric 19,737.80 Ernst & Young
357 Bank of Nova Scotia 19,736.20 KPMG
358 Japan Airlines 19,680.40 PricewaterhouseCoopers
359 CVRD 19,651.00 PricewaterhouseCoopers
360 Toronto-Dominion Bank 19,578.10 Ernst & Young
361 T&D Holdings 19,544.70 KPMG
362 Hochtief 19,457.20 PricewaterhouseCoopers
363 Constellation Energy 19,446.10 PwC and M&T
364 CFE 19,405.10 N.A
365 Otto Group 19,397.50 KPMG
366 UAL 19,340.00 DeloitteToucheTohmatsu
367 Apple 19,315.00 KPMG
368 AutoNation 19,314.40 PricewaterhouseCoopers
369 Oil & Natural Gas 19,237.40 PricewaterhouseCoopers
370 Schlumberger 19,230.50 PricewaterhouseCoopers
371 Corus Group 19,171.30 DeloitteToucheTohmatsu
372 Holcim 19,118.50 Ernst & Young
373 U.S. Bancorp 19,109.00 Ernst & Young
374 Hanwha 19,085.50 DeloitteToucheTohmatsu
375 MAN Group 19,051.90 BDO Seidman
376 Australia & New Zealand Banking 19,039.50 E&Y and KPMG
377 Occidental Petroleum 19,029.00 KPMG
378 Flextronics International 18,968.00 DeloitteToucheTohmatsu
379 SHV Holdings 18,962.00 PricewaterhouseCoopers
380 Chubu Electric Power 18,927.00 PricewaterhouseCoopers
381 Arcandor 18,920.30 BDO Seidman
382 Mitsubishi Motors 18,833.60 BarbierFrinaultetAutles
383 Alstom 18,754.00 Deloitte. and E&Y
384 China Railway Construction 18,735.70 Ernst & Young
385 China FAW Group 18,710.70 Ernst & Young
386 Continental 18,678.00 KPMG
387 Bayerische Landesbank 18,617.90 KPMG
388 KT 18,598.10 KPMG
389 Sara Lee 18,539.00 BDO Seidman
390 Mediceo Paltac Holdings 18,524.90 KPMG
391 Nippon Yusen 18,503.70 DeloitteToucheTohmatsu
392 Surgutneftegas 18,413.10 Rosek Spertiza Limited
393 Stora Enso 18,310.30 V.K&CO.
394 Accenture 18,228.40 KPMG
395 Lagardère Groupe 18,187.40 PricewaterhouseCoopers
396 China State Construction 18,163.20 DeloitteToucheTohmatsu
397 Staples 18,160.80 Ernst & Young
398 Cemex 18,135.60 KPMG
399 Mitsui Sumitomo Insurance 18,100.10 Ernst & Young
400 Whirlpool 18,080.00 Ernst & Young