M & D Aero Services, Inc

M. Davis & Sons, Inc

M. Lowenstein Corporation (merged 11/23/87)

M. W. Hice, Inc

M.C.G. Real Estate Trust Corp

M3 Enterprises, Inc. (delaware)

Macgregor Golf Company

Mack Access Ltd

Mack Trucks Receivables Corporation

Madison Plywood, Inc. (withdrew 5/2/90)

Magna Steyr Powertrain Of America, Inc

Magnatrax Corporation

Magnavox, Inc

Magnetic Equine Enhancements Incorporated

Magnum Steel Services, Inc

Mahra Brothers International, Inc

Maidstone Wine & Spirits Inc

Mailing Corporation Of America, Inc

Maintenance Services, Inc. (delaware) (withdrew 1/13/89)

Mallinckrodt Group Inc