Traders speculated that Irwin L. Jacobs, the Minneapolis investor, was among the big buyers.

Irwin L. Jacobs, the Minneapolis investor, said at the time that he held 7.4 percent.

The other serious bidder was Irwin L. Jacobs, the Minneapolis investor who owns another boat company, Genmar Industries.

Irwin L. Jacobs, the Minneapolis investor, disclosed yesterday that he owned "a substantial" block of stock in the Gillette Company.

Amway, in a partnership with Irwin L. Jacobs, the Minneapolis investor, still owns 10.3 percent of the New York-based Avon.

Irwin L. Jacobs, the Minneapolis investor, raised his stake in the Shaklee Corporation to 14.19 percent.

Irwin L. Jacobs, the Minneapolis investor, said in November that he headed a group owning 6.4 percent of Shaklee and was considering its options.

The issues were placed on watch Dec. 1 after Irwin Jacobs, the Minneapolis investor, tried to buy the company.

Irwin L. Jacobs, the Minneapolis investor, owns 12 percent of COMB.

Borg-Warner, the target of an unsolicited takeover attempt by Irwin L. Jacobs, the Minneapolis investor, said the sale was unrelated.