Mergers and Acquisitions

The light gauge, steel framing business of Dietrich Metal Framing Canada Inc. has been acquired by Bailey Metal Products Limited from Worthington Industries of Canada Inc.

Delta Spring & Chassis Ltd. has been acquired by Raydan Manufacturing Inc.

The steel service business of Hudson Steel Inc. has been acquired by Bailey Metal Products Ltd.

Therapy Supplies and Rental Limited has acquired G.A. Ingram Company Limited

The light gauge, roll formed steel framing business of Corus Metal Profiles has been acquired by Bailey Metal Products Ltd.

The cookie, fine breads and soup businesses of Saputo Inc. have been acquired by Dare Foods Ltd.

Hairclub for Men has been acquired by a financial investor group

Maxxam Analytics Inc. has merged with PSC Analytical Services Corp.

The steel service division of Maksteel Inc. was acquired by a company related to Welded Tube of Canada

Brookville Transport has been acquired by Contrans Corporation

D.A.R.T. Logistics has successfully acquired the operations of Howell Logistics

TMI Technology Management Inc. has acquired Western Profiles Limited, a designer and manufacturer of high quality extruded plastic products.

Telus Enterprise Solutions, a leading e-business, systems integration and IT services provider and 100% owned by Telus, has acquired certain assets of Rebel.Com Inc., an Ottawa-based seller of networking technologies and services.

Telus International, an IT services provider to markets outside of Canada and wholly-owned subsidiary of Telus Enterprise Solutions has acquired a 51% interest in Telsk, a joint venture with SK C&C Co., Ltd. of Korea.

Dairyworld Soya Holdings, an entity formed by Dairyworld Foods, Canada's largest dairy cooperative and second largest dairy processor, has acquired a 50% interest from Sunrise Markets Inc. in Soya World Inc., a market leader in the North American soy beverage industry.

Greenwin Property Management, one of Canada's leading property management companies has acquired Accurel Management, a southern Ontario-based property management company.

Silverline Technologies Limited, a provider of global information technology services has acquired CIT Canada Inc., an internationally-based system integration, consulting and application development firm.

CD Plus.Com, one of Canada's leading retailers of new and used music and entertainment products has completed a substantial investment in Sound Data Systems Inc., Canada's leading provider of music database services.

Rock Entertainment Accessories Inc., Canada's leading retailer of music and related products has acquired CD Plus.Com, a chain of retail stores and the Internet web site http: www.cdplus.com

Spinrite Inc., A leading company in the North American yarn manufacturing industry has acquired Phentex International Inc.

Dairyworld Foods, one of Canada's largest dairy companies, has acquired Mccain Refrigerated Foods Inc.