Regulators suggested that had Ernst & Young disclosed problems with its audit, the sale of the division could have been hindered.

The board has a regularly scheduled meeting on Thursday, but Mr. Peacock said he did not know whether a potential sale of the division would be discussed then.

The giant British marketing-communications company disclosed last month that it was exploring a sale of the division, the 10th-largest consulting company in the world.

CBI said the bid was strategically inconsistent with its objectives and "inadequate even if a sale" of the division had been contemplated.

Of the $69 million net gain, $54.9 million came from the sale of the commercial division of the Coldwell Banker Real Estate Group.

Oshman's said it intended to pursue the possible sale of the division, which has 27 stores, including two in New York City.

Mr. Dunn said the sale of the division was not linked to a $660 million leveraged buyout, led by management, that took the company private last year.

Agfa-Gevaert, based in Mortsel, Belgium, said that without the sale of the division, it would have shown a profit of 56 million euros.

Allis-Chalmers, which is based in Milwaukee, said it did not expect any material gain or loss from the sale of the division, which employs 4,300.

Strategy to Sell Assets The sale of the division is an important move in a strategy focusing on asset sales to reduce Goodyear's debt.