The trade publication Advertising Age estimated billings at $2.8 million.

The account was initially described as having billings estimated at $50 million, but the agency said that "never materialized."

Trade publications have estimated billings at $70 million to $100 million.

The agency, which was assigned the account following a review, estimated billings at $2 million to $3 million.

Advertising executives, who insisted on anonymity, estimated billings at $5 million.

No successor was named on the account, which has estimated annual billings of $74 million.

Kia, which plans to enter the American market later this year, estimated billings at $30 million.

Mad Dogs was founded in 1991 and has billings estimated at $70 million.

The reports have estimated annual billings on the credit-card account at $60 million.

An agency spokesman estimated billings in excess of $4 million.