In December, a crucial period in the holiday shopping season, sales fell 8 percent, prompting the board to hire Goldman.

Producers of a play had fired the original writer and hired Goldman and his brother James to rewrite it.

DeSoto has repeatedly called the offer inadequate, and in February it hired Goldman, Sachs & Company "to explore alternatives to maximize shareholder value."

Mr. Pebereau said very little, but hired Goldman, Sachs & Company as his investment banker to map out a response.

Guangdong officials said they had hired Goldman as a financial adviser.

NeighborCare, based in Baltimore but incorporated in Pennsylvania, hired Goldman, Sachs & Company.

The dispute involves a payment that WorldCom, laden with debt, made in hiring Goldman in June to evaluate strategic alternatives for the company.

AMR also made no public statement, but hired Goldman, Sachs & Company and Salomon Brothers to defend it.

Mr. Deroy hired Goldman, which promptly began looking for a "white knight" investor who could buy enough Docks shares to fend off a takeover.

North Star hired Goldman, Sachs & Company in April to advise it on restructuring or other transactions.