TCR_Public/051119.mbx        T R O U B L E D   C O M P A N Y   R E P O R T E R

         Saturday, November 19, 2005, Vol. 9, No. 275

                          Headlines

ALLIED HOLDINGS: Posts $4.1 Million Net Loss in September 2005
ALLIED HOLDINGS: CT Services Inc.'s Schedules of Assets and Debts
ALLIED HOLDINGS: F.J. Boutell's Schedules of Assets and Debts
ALLIED HOLDINGS: GACS Inc.'s Schedules of Assets and Liabilities
ALLIED HOLDINGS: QAT Inc.'s Schedules of Assets and Liabilities

ALLIED HOLDINGS: Terminal Services' Schedules of Assets and Debts
ALLIED HOLDINGS: Transport Support's Schedules of Assets & Debts
CATHOLIC CHURCH: Tucson's September 2005 Monthly Operating Report
ENTERGY NEW ORLEANS: Posts $424,000 Net Loss in September 2005
ENTERGY NEW ORLEANS: Files Schedules of Assets and Liabilities

FGI GROUP: Files Monthly Operating Report for October 2005
FOOTSTAR INC: Posts $7.1 Million Net Loss for Period Ended Oct. 1
KAISER ALUMINUM: Earns $5.4 Million for the Month Ending Sept. 30
SOLUTIA INC: Files Amended Monthly Operating Report for September
TERAFORCE TECH: Posts $243,379 Net Loss in September 2005

TOWER AUTOMOTIVE: Posts $16 Million Net Loss in September 2005
TRIGEM COMPUTER: Balance Sheet as of September 2004
USG CORP: Earns $53.3 Million of Net Income in September 2005
XYBERNAUT CORP: Posts $527,692 Net Loss in September 2005


                          *********

ALLIED HOLDINGS: Posts $4.1 Million Net Loss in September 2005
--------------------------------------------------------------

        Allied Holdings, Inc., and its Debtor Subsidiaries
               Unaudited Consolidated Balance Sheet
                     As of September 30, 2005
                        (In Thousands)

                            Assets

Current Assets:
   Cash and cash equivalents                             $1,232
   Receivables, net                                      53,474
   Related party receivables                             12,058
   Inventories                                            5,041
   Deferred income taxes                                  4,021
   Prepayments and other current assets                  22,075
                                                      ---------
      Total current assets                               97,901

Property and equipment, net                             121,821
Goodwill, net                                             3,938
Other noncurrent assets                                  36,454
Investment in related parties                            31,488
                                                      ---------
TOTAL ASSETS                                           $291,602
                                                      =========

               Liabilities and Stockholders' Deficit

Current liabilities not subject to compromise:
   Borrowings under revolving credit                     41,517
   Accounts and notes payable                            16,815
   Accrued liabilities                                   54,626
                                                      ---------
      Total current liabilities                         112,958

Long-term liabilities not subject to compromise:
   Long-term debt                                       100,000
   Postretirement benefits                                4,763
   Deferred income taxes                                  3,989
   Other long-term liabilities                           21,704
                                                      ---------
      Total long-term liabilities                       130,456

Liabilities subject to compromise                       186,329

Stockholders' Deficit                                  (138,141)
                                                      ---------
Total liabilities and stockholders' deficit            $291,602
                                                      =========

        Allied Holdings, Inc., and its Debtor Subsidiaries
          Unaudited Consolidated Statement of Operations
              For the Month Ended September 30, 2005
                          (In Thousands)

Revenues                                                $77,625

Operating Expenses:
   Salaries, wages                                       42,493
   Operating supplies and expenses                       16,272
   Purchased transportation                               9,896
   Insurance and claims                                   3,594
   Operating taxes and licenses                           2,567
   Depreciation and amortization                          2,193
   Rents                                                    555
   Communications and utilities                             415
   Other operating expenses                                 659
   Gain on disposal of operating assets, net                (31)
                                                      ---------
      Total operating expenses                           78,613
                                                      ---------
      Operating (loss) income                              (988)

Other income (expense):
   Interest expense                                     (2,389)
   Investment income                                         8
   Foreign exchange gain, net                               662
                                                      ---------
                                                         (1,719)
                                                      ---------
(Loss) Income before reorganization
   item and income taxes                                 (2,707)
Reorganization items                                     (1,383)
                                                      ---------
Loss before income taxes                                 (4,090)

Income tax expense                                          (19)
                                                      ---------
NET LOSS                                                ($4,109)
                                                      =========

The Debtors report that certain operating expense categories in
the statement of operations for the month ended August 31, 2005,
have been reclassified to conform to the classification and
presentation in the statement of operations for the month ended
September 30, 2005.

Headquartered in Decatur, Georgia, Allied Holdings, Inc. --
http://www.alliedholdings.com/-- and its affiliates provide   
short-haul services for original equipment manufacturers and
provide logistical services.  The Company and 22 of its affiliates
filed for chapter 11 protection on July 31, 2005 (Bankr. N.D. Ga.
Case No. 05-12515).  Jeffrey W. Kelley, Esq., at Troutman Sanders,
LLP, represents the Debtors in their restructuring efforts.  When
the Debtors filed for protection from their creditors, they
estimated more than $100 million in assets and debts.  (Allied
Holdings Bankruptcy News, Issue No. 11; Bankruptcy Creditors'
Service, Inc., 215/945-7000)


ALLIED HOLDINGS: CT Services Inc.'s Schedules of Assets and Debts
-----------------------------------------------------------------

A.     Real Property                                         $0

B.     Personal Property
B.2    Bank accounts                                     49,475
B.15   Accounts receivable                            2,978,589
B.17   Other liquidated debts owed
          Alabama Corp. Franchise Tax Prepayment            110
          Colorado Corp. Franchise Tax Prepayment         1,586
          Florida Corp. Franchise Tax Prepayment          5,900
          Georgia Corp. Franchise Tax Prepayment          1,500
          Illinois Corp. Franchise Tax Prepayment         1,011
          Louisiana Corp. Franchise Tax Prepayment        4,399
          Maryland Corp. Franchise Tax Prepayment         6,338
          Massachusetts Corp. Franchise Tax Prepayment      997
          Michigan Single Business Tax Prepayment        15,085
          New Jersey Corp. Franchise Tax Prepayment      17,400
          New Mexico Corp. Franchise Tax Prepayment          50
          Ohio Corporate Franchise Tax Prepayment         4,878
          Texas Corporate Franchise Tax Prepayment          300
B.23   Automobiles                                      172,040
B.26   Office equipment and supplies                    315,882
B.33   Other personal property
          Software                                        5,413
          Intercompany receivables                    4,942,149
          Leasehold Improvements                         90,753

       TOTAL SCHEDULED ASSETS                        $8,613,855
                                                    ===========

C.     Property Claimed as Exempt                            $0

D.     Secured Claim                                          0

E.     Unsecured priority claims
          Rick Wiley                                     11,460
          Marty Biegler                                   4,500
          Florida Dept. of Labor                          5,158
          Internal Revenue Service, Texas                 3,941
          Michigan Department of State                    3,930
          Michigan Dept. of Treasury                      5,608
          Washington State Dept. of Revenue               2,065
          Virginia Dept. of Taxation                      2,955
          State of New Jersey                             2,290
          Treasurer of State of Ohio                      2,021
          Others                                         25,572

F.     Unsecured non-priority claims
          20 Oak Hollow Ltd., Partnership                28,716
          Auction Transport of N.Y., Inc.                12,380
          Axis Group, Inc.                              822,236
          Axis North America                             32,168
          Country Service, Inc.                          18,955
          Daimler Chrysler Motors                        15,529
          Delaware Otsego Corp., NYS & W                 32,841
          Elan Financial Services                        50,000
          Florida East Coast Railway Co.                 31,757
          Ford Motor Credit Co. - Michigan               24,721
          Green's Auto Transport                         14,620
          Hertz Corporation                              22,266
          KIA Motors of America                          30,000
          Michigan Department of Treasury                14,000
          Miles & Miles Auto Transport                   19,453
          MMA Service Corp.                              10,417
          Nusoft Solutions                               78,981
          Rita P. Hutchinson                             10,866
          Shamrock Auto Transport, Inc.                  12,349
          Terminal Services, LLC                         12,989
          Others                                        126,205

       TOTAL SCHEDULED LIABILITIES                   $1,490,947
                                                    ===========

Headquartered in Decatur, Georgia, Allied Holdings, Inc. --
http://www.alliedholdings.com/-- and its affiliates provide   
short-haul services for original equipment manufacturers and
provide logistical services.  The Company and 22 of its affiliates
filed for chapter 11 protection on July 31, 2005 (Bankr. N.D. Ga.
Case No. 05-12515).  Jeffrey W. Kelley, Esq., at Troutman Sanders,
LLP, represents the Debtors in their restructuring efforts.  When
the Debtors filed for protection from their creditors, they
estimated more than $100 million in assets and debts.  (Allied
Holdings Bankruptcy News, Issue No. 11; Bankruptcy Creditors'
Service, Inc., 215/945-7000)


ALLIED HOLDINGS: F.J. Boutell's Schedules of Assets and Debts
-------------------------------------------------------------

A.     Real Property                                         $0

B.     Personal Property
B.2    Bank accounts                                     $9,263
B.15   Accounts receivable                            1,452,939
B.17   Other liquidated debts owed                           30
B.23   Automobiles                                       55,300
B.33   Other personal property                          213,759

       TOTAL SCHEDULED ASSETS                        $1,731,291
                                                    ===========

C.     Property Claimed as Exempt                            $0

D.     Secured Claim                                          0

E.     Unsecured priority claims
          Kentucky State Treasurer                           30
          South Carolina Dept. of Revenue                    25

F.     Unsecured non-priority claims
          Allied Holdings, Inc.                      15,562,441
          Allied Systems, Ltd.                           68,285
          Secretary of State Rhode Island                    50
          Indiana Secretary of State                        120
          Ford Motor Company                              7,107

       TOTAL SCHEDULED LIABILITIES                  $15,638,058
                                                   ============

Headquartered in Decatur, Georgia, Allied Holdings, Inc. --
http://www.alliedholdings.com/-- and its affiliates provide   
short-haul services for original equipment manufacturers and
provide logistical services.  The Company and 22 of its affiliates
filed for chapter 11 protection on July 31, 2005 (Bankr. N.D. Ga.
Case No. 05-12515).  Jeffrey W. Kelley, Esq., at Troutman Sanders,
LLP, represents the Debtors in their restructuring efforts.  When
the Debtors filed for protection from their creditors, they
estimated more than $100 million in assets and debts.  (Allied
Holdings Bankruptcy News, Issue No. 11; Bankruptcy Creditors'
Service, Inc., 215/945-7000)


ALLIED HOLDINGS: GACS Inc.'s Schedules of Assets and Liabilities
----------------------------------------------------------------

A.     Real Property                                         $0

B.     Personal Property
B.12   Stock interests                                  916,013
B.17   Other liquidated debts owed                           10
B.33   Other personal property                          115,295

       TOTAL SCHEDULED ASSETS                        $1,031,318
                                                    ===========

C.     Property Claimed as Exempt                            $0

D.     Secured Claim                                          0

E.     Unsecured priority claims                           

F.     Unsecured non-priority claims                    250,002

       TOTAL SCHEDULED LIABILITIES                     $250,002
                                                      =========

Headquartered in Decatur, Georgia, Allied Holdings, Inc. --
http://www.alliedholdings.com/-- and its affiliates provide   
short-haul services for original equipment manufacturers and
provide logistical services.  The Company and 22 of its affiliates
filed for chapter 11 protection on July 31, 2005 (Bankr. N.D. Ga.
Case No. 05-12515).  Jeffrey W. Kelley, Esq., at Troutman Sanders,
LLP, represents the Debtors in their restructuring efforts.  When
the Debtors filed for protection from their creditors, they
estimated more than $100 million in assets and debts.  (Allied
Holdings Bankruptcy News, Issue No. 11; Bankruptcy Creditors'
Service, Inc., 215/945-7000)


ALLIED HOLDINGS: QAT Inc.'s Schedules of Assets and Liabilities
---------------------------------------------------------------

A.     Real Property                                         $0

B.     Personal Property
B.3    Security Deposits                                  3,300
B.17   Other liquidated debts owed
          Georgia Corporate Franchise Tax Prepayment        822
          Louisiana Corporate Franchise Tax Prepayment       20
          Michigan Single Business Tax Prepayment        30,125
          Ohio Corporate Franchise Tax Prepayment         2,468
          Massachusetts Corp. Franchise Tax Prepayment    8,415
          Tennessee Corporate Franchise Tax Prepayment    5,839
          South Carolina Corp. Franchise Tax Prepayment      55
          Virginia Corporate Franchise Tax Prepayment     5,636
          Wisconsin Corporate Franchise Tax Prepayment      210
B.23   Automobiles
          Trailers                                      146,000
          Tractors                                      514,000
B.33   Other personal property
          Software -- Field Imaging Software                362
          Data Processing Equipment                         394
          Intercompany Receivables                      351,560

       TOTAL SCHEDULED ASSETS                        $1,069,205
                                                    ===========

C.   Property Claimed as Exempt                              $0

D.   Secured Claim                                            0

E.     Unsecured priority claims
          State of Michigan Treasury Department          16,000
          Louisiana Dept. of Revenue                         14
          Michigan Dept. of Treasury                        355
          New York State Corp. Tax                          425
          West Virginia State Tax                            50

F.     Unsecured non-priority claims
          Allied Automotive Group, Inc.                 178,933
          Allied Holdings, Inc.                         813,148
          Complete Personnel Logistics, Inc.             61,139
          Complete Personnel Logistics, Inc.            101,306
          Volvo Action Service                            9,500
          Others                                         23,395

       TOTAL SCHEDULED LIABILITIES                   $1,204,265
                                                    ===========

Headquartered in Decatur, Georgia, Allied Holdings, Inc. --
http://www.alliedholdings.com/-- and its affiliates provide   
short-haul services for original equipment manufacturers and
provide logistical services.  The Company and 22 of its affiliates
filed for chapter 11 protection on July 31, 2005 (Bankr. N.D. Ga.
Case No. 05-12515).  Jeffrey W. Kelley, Esq., at Troutman Sanders,
LLP, represents the Debtors in their restructuring efforts.  When
the Debtors filed for protection from their creditors, they
estimated more than $100 million in assets and debts.  (Allied
Holdings Bankruptcy News, Issue No. 11; Bankruptcy Creditors'
Service, Inc., 215/945-7000)


ALLIED HOLDINGS: Terminal Services' Schedules of Assets and Debts
-----------------------------------------------------------------

A.     Real Property                                         $0

B.     Personal Property
B.3    Security Deposits                                108,576
B.15   Accounts receivable                              627,323
B.23   Automobiles                                       17,315
B.26   Office equipment and supplies                      9,065
B.27   Machinery, furniture and fixtures
          Shop equipment - Renton Washington              7,141
          Parts and supplies                             44,533
B.33   Other personal property
          Intercompany receivables                    2,827,587
          Leasehold improvements                         58,463

       TOTAL SCHEDULED ASSETS                        $3,700,003
                                                    ===========

C.     Property Claimed as Exempt                            $0

D.     Secured Claim                                          0

E.     Unsecured priority claims
          Employment Sec. Department                        658
          Employment Sec. Department                      3,179
          Internal Revenue Service                          696
          Internal Revenue Service                           52
          Utah Dept. of Workforce Services                  246
          Washington State Dept. of Revenue               1,570
          Washington State Workers                       12,485
          Wisconsin Dept. of Revenue                        272

F.     Unsecured non-priority claims
          Allied Systems, Ltd                            15,588
          BNSF                                            7,230
          Daimler Chrysler                               11,088
          Day Reliable                                    8,141
          Hunt Enterprises                              123,142
          Platt Security Inc.                            21,018
          Union Pacific Railroad                         27,102
          Others                                         41,445

       TOTAL SCHEDULED LIABILITIES                     $273,911
                                                      =========

Headquartered in Decatur, Georgia, Allied Holdings, Inc. --
http://www.alliedholdings.com/-- and its affiliates provide   
short-haul services for original equipment manufacturers and
provide logistical services.  The Company and 22 of its affiliates
filed for chapter 11 protection on July 31, 2005 (Bankr. N.D. Ga.
Case No. 05-12515).  Jeffrey W. Kelley, Esq., at Troutman Sanders,
LLP, represents the Debtors in their restructuring efforts.  When
the Debtors filed for protection from their creditors, they
estimated more than $100 million in assets and debts.  (Allied
Holdings Bankruptcy News, Issue No. 11; Bankruptcy Creditors'
Service, Inc., 215/945-7000)


ALLIED HOLDINGS: Transport Support's Schedules of Assets & Debts
----------------------------------------------------------------

A.     Real Property                                         $0

B.     Personal Property
B.15   Accounts Receivable                            1,366,271
B.17   Other liquidated debts owed
          Alabama Corporate Franchise Tax Prepayment        110
          Georgia Corporate Franchise Tax Refund             80
          New York Corporate Franchise Tax Refund           375
B.23   Vehicles                                          10,600
B.33   Other Personal Property
          Leasehold improvements                              0
          Software - Field Imaging Software                 362
          Data Processing Equipment                       5,628
          Intercompany Receivables                    2,895,373
          Prepayment                                     61,159

     TOTAL SCHEDULED ASSETS                          $4,339,957
                                                    ===========

C.     Property Claimed as Exempt                            $0

D.     Secured Claim                                          0

E.     Unsecured Priority Claims                                 
          Florida Department of Labor                    12,021
          Internal Revenue Service                       78,625
          Michigan Dept. of Treasury                     11,748
          Ohio Department of Taxation                    10,189
          State of Michigan                              34,206
          Others                                         41,338
                                                               
F.     Unsecured Non-priority Claims           
          Allied Automotive Group                       930,561
          Allied Freight Broker                       1,531,915
          Allied Holdings, Inc.                      31,133,885
          Others                                        132,434

       TOTAL SCHEDULED LIABILITIES                  $33,916,920
                                                   ============

Headquartered in Decatur, Georgia, Allied Holdings, Inc. --
http://www.alliedholdings.com/-- and its affiliates provide   
short-haul services for original equipment manufacturers and
provide logistical services.  The Company and 22 of its affiliates
filed for chapter 11 protection on July 31, 2005 (Bankr. N.D. Ga.
Case No. 05-12515).  Jeffrey W. Kelley, Esq., at Troutman Sanders,
LLP, represents the Debtors in their restructuring efforts.  When
the Debtors filed for protection from their creditors, they
estimated more than $100 million in assets and debts.  (Allied
Holdings Bankruptcy News, Issue No. 11; Bankruptcy Creditors'
Service, Inc., 215/945-7000)


CATHOLIC CHURCH: Tucson's September 2005 Monthly Operating Report
-----------------------------------------------------------------

        The Roman Catholic Church of the Diocese of Tucson
                   an Arizona Corporation Sole
           (Unaudited) Statement of Financial Condition
                     As of September 30, 2005

ASSETS                                    Total   Diocese-Owned
                                          -----   -------------
Cash on hand                             $1,500          $1,500
Cash in Banks                         3,857,885       3,379,228
Cash Equivalents                      5,072,600       3,733,872
Accounts receivable, net              1,596,762       1,596,762
Allowance for doubtful accounts      (1,224,906)     (1,224,906)
Grants receivable                       182,500         182,500
Pledges receivable                        6,000           6,000
A/R held in trust for others             63,782               0
Due from administered funds             148,490         148,490
Prepaid expenses & other assets         102,115         102,115
Investments in businesses             3,696,627       3,446,627
Corp. & Gov't. bond investments         250,000         200,000
Investment in BPIC                       80,850          80,850
Notes receivable, net                 2,058,547         282,105
Allowance for doubtful
   notes receivable                    (323,878)              0
Assets securing 2002 settlement       3,009,157       3,009,157
Construction in progress                 48,867          48,867
Land, buildings, and equipment          223,281         223,281
Land held for future parish sites             0               0
                                 --------------  --------------
                                    $18,850,179     $15,216,448
                                 ==============  ==============

LIABILITIES AND NET ASSETS

Liabilities:
   Accounts payable - post            1,172,872       1,172,872
   Accounts payable - pre                39,279          39,279
   Accrued expenses - post              155,225         155,225
   Accrued expenses - pre               157,682         157,682
   Interfunds payable                   148,490               0
   Accrued insurance claims             261,704         261,704
   Deferred revenue                           0               0
   Unsecured long-term debt - pre     2,061,455       2,061,455
   Unsecured long-term debt - post      200,000         200,000
   Unrestricted parish deposits       4,963,940       4,962,867
   Restricted parish deposits         2,715,056               0
   Secured long-term debt             2,720,027       2,720,027
   Custodial funds                      769,112               0
                                 --------------  --------------
      Total Liabilities              15,364,842      11,731,111
                                 --------------  --------------

Net Assets:
   Unrestricted/temporarily
     restricted                       1,576,449       1,576,449
   Permanently restricted             1,908,888       1,908,888
                                 --------------  --------------
Total liabilities & net assets      $18,850,179     $15,216,448
                                 ==============  ==============

         The Roman Catholic Church of the Diocese of Tucson
                   an Arizona Corporation Sole
        Statement of Operations and Charges in Net Assets
           September 1, 2005 through September 30, 2005

Revenues
   Contributions, grants and bequests                $1,461,532
   Chancery assessment                                  117,386
   Priests salary subsidy                                15,424
   Fees for services                                     69,923
   Advertising revenue                                    7,321  
   Retreat fees                                          21,250
   Rental Income                                          3,261
   Insurance                                            285,950
   Investment Income                                     52,497
   Gain/(loss) on assets sold                           (27,596)
   Miscellaneous                                          1,192
                                                 --------------
   Total Support & Revenue                            2,008,140

Expense
   Program Services:
      Archives                                            1,588
      Catholic Commitments & Social Services                  0
      Evangelization & Hispanic Ministry                  5,973
      Catechesis Office                                   8,056
      Formation Office                                    9,106
      Department of Catholic Schools                     57,708
      Clergy, religious & seminarian advancement        157,502
      Parish Assistance                                  27,253
      Catholic Social Mission                             4,332
   Supporting Services:
      Office of Bishop Emeritus                           5,959
      Offices of the Bishop, et al.                      26,736
      Office of Women Religious                           1,251
      General & Administrative                           57,021
      Fiscal & Employee Services                         42,803
      Office of Child, Adolescent, et al. Protection      9,384
      Communications & Community Relations               15,627
      Property Management                                12,313
      Insurance Administration                           35,073
      Reorganization                                  2,552,759

Imputed interest on settlement                           15,046
Provision for doubtful accounts                           4,167
Depreciation                                              3,487
                                                 --------------
   Total Expenses                                     3,053,144
                                                 --------------
Excess (deficiency) of revenues over expenses       ($1,045,004)
                                                 ==============

         The Roman Catholic Church of the Diocese of Tucson
                   an Arizona Corporation Sole
            Current Month's Receipts and Disbursements
           September 1, 2005 through September 30, 2005

Cash and Bank Balance:
   Beginning of Month                                $5,585,230

Receipts
   Cash Sales                                         1,654,555
   Accounts Receivable -- Prepetition                         0
   Accounts Receivable -- Postpetition                  642,955
   Interest                                              19,216
   Sale of Assets                                       125,000
   Insurance & Parish Contributions                  16,900,000
   Transfers in from other accounts                  19,494,155
   Other -- Custodial Funds                                   8
   Other -- Payroll Reimbursements                            0
   Credit Adjustments                                         0
                                                 --------------
   Total Receipts                                    38,835,888

Disbursements:
   Business -- Ordinary Operations                    1,920,385
   Capital Improvements                                       0
   Prepetition Debt                                           0
   Transfers to other DIP Accounts                   19,494,155
   Other -- Custodial Funds                               4,051
   Other -- TRF to Wells Fargo Investment                     0
   Other -- Payroll Reimbursement                             0

Reorganization Expenses:
   Attorney Fees                                        264,127
   Accountant Fees                                        7,805
   Transfer to Settlement Pool                       19,351,366
   Other (Advertising)                                        0
   U.S. Trustee Quarterly Fee                                 0
   Court Costs                                                0
                                                 --------------
   Total Disbursements                               41,041,889
                                                 --------------
Cash & Bank Balance -- End of Month                  $3,379,228
                                                 ==============

The Roman Catholic Church of the Diocese of Tucson filed for
chapter 11 protection (Bankr. D. Ariz. Case No. 04-04721) on
September 20, 2004, and delivered a plan of reorganization to the
Court on the same day.  Susan G. Boswell, Esq., Kasey C. Nye,
Esq., at Quarles & Brady Streich Lang LLP, represent the Tucson
Diocese.  (Catholic Church Bankruptcy News, Issue No. 46
Bankruptcy Creditors' Service, Inc., 215/945-7000)


ENTERGY NEW ORLEANS: Posts $424,000 Net Loss in September 2005
--------------------------------------------------------------
         
                    Entergy New Orleans, Inc.
                         Balance Sheet
                    As of September 30, 2005
                         (in thousands)

ASSETS

Current Assets:
Cash and cash equivalents
   Cash                                                 $46,686
   Temporary cash investments                                 -
                                                    -----------
   Total cash and cash equivalents                       46,686

Accounts receivable
   Customer                                              74,165
   Allowance for doubtful accounts                      (18,621)
   Associated companies                                   6,864
   Other                                                  7,683
   Accrued unbilled revenues                             48,626
                                                    -----------
   Total accounts receivable                            118,717

Deferred fuel costs                                      41,257
Fuel inventory - at average cost                          6,997
Materials and supplies                                    9,322
Prepayments and other                                    21,249
                                                    -----------
Total current assets                                    24,4228

Other Property and Investments
   Investment in affiliates - at equity                   3,259
   Non-utility property at cost, net                      1,107
                                                    -----------
   Total other property and investments                   4,366

Utility Plant
   Electric                                             696,538
   Natural gas                                          195,779
   Construction work in progress                        207,754
                                                    -----------
Total Utility Plant                                   1,100,071

Less - accumulated depreciation and amortization        434,471
                                                    -----------
   Utility plant - net                                  665,600

Deferred Debits and Other Assets
   Regulatory assets                                    135,592
   Long term receivables                                  1,812
   Other                                                 20,621
                                                    -----------
   Total deferred debits and other assets               158,025
                                                    -----------
TOTAL ASSETS                                         $1,072,219
                                                    ===========

LIABILITIES

Current Liabilities:
   Currently Maturing long-term debt                          -
   DIP credit facility                                  $60,000
   Notes payable                                         15,000
   Accounts payable:
      Associated companies                                    -
      Other                                             259,267
   Customer deposits                                     18,379
   Taxes accrued                                              -
   Accumulated deferred income taxes                     14,128
   Interest accrued                                         816
   Energy Efficiency Program provision                    6,871
   Other                                                  1,889
                                                    -----------
Total current liabilities not subject to compromise     376,350

Non-current Liabilities:
   Accumulated deferred income taxes & taxes accrued     77,699
   Accumulated deferred investment tax credits            3,676
   SFAS 109 regulatory liability - net                   45,128
   Other regulatory liabilities                          12,253
   Accumulated provisions                                 2,119
   Pension liability                                     26,151
   Long-term debt                                             -
   Other                                                  4,326
                                                    -----------
Total non-current liabilities
   not subject to compromise                            171,352

Liabilities subject to compromise                       335,530
                                                    -----------
Total Liabilities                                       883,232

Commitments and Contingencies:

SHAREHOLDERS' EQUITY

Preferred stock without sinking fund                     19,780
Common stock, $4 par value, authorized
   10,000,000 shares; issued and
   outstanding 8,435,900 shares in
   2005 and 2004                                         33,744
Paid-in capital                                          36,294
Retained earnings                                        99,169
                                                    -----------
Total shareholders equity                               188,987
                                                    -----------
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY           $1,072,219
                                                    ===========

                    Entergy New Orleans, Inc.
                     Statement of Operations
                    September 23 to 30, 2005
                          (in thousands)

Operating revenues:
   Domestic electric                                     $6,029
   Natural gas                                              724
                                                    -----------
   Total operating revenues                               6,753

Operating Expenses:
   Operation and maintenance
      Fuel                                                  378
      Purchased power                                     4,547
      Other operation and maintenance                     1,335
   Taxes other than income taxes                            471
   Depreciation and amortization                            760
   Other regulatory charges (credits) - net                  19
                                                    -----------
   Total operating expenses                               7,510
                                                    -----------
Operating Income                                           (757)

Other income:
   Allowance for equity funds used
      during construction                                    25
   Interest and dividend income                              69
   Miscellaneous - net                                      (11)
                                                    -----------
   Total other income                                        83

Interest and other charges:
   Interest on long-term debt                               287
   Other interest-net                                        80
   Allowance for borrowed funds used
      during construction                                   (19)
                                                    -----------
   Total                                                    348
                                                    -----------
Loss before income taxes                                 (1,022)
Income taxes                                               (598)
                                                    -----------
Net loss                                                  ($424)
                                                    ===========

                    Entergy New Orleans, Inc.
            Cash Receipts and Disbursements Statement
                     September 23 to 30, 2005
                          (in thousands)

Cash receipts                                       $63,097,167
Cash disbursements                                  (31,966,385)
                                                    -----------
   Net cash flow                                     31,130,782
                                                    -----------
Ending cash balance                                 $46,685,605
                                                    ===========

The Debtor discloses that the Cash Disbursement has been
adjusted.  The amount is now $31,130,782, less inter-account
transfers and fees paid to the United States Trustee.

Headquartered in Baton Rouge, Louisiana, Entergy New Orleans Inc.  
-- http://www.entergy-neworleans.com/-- is a wholly owned   
subsidiary of Entergy Corporation.  Entergy New Orleans provides
electric and natural gas service to approximately 190,000 electric
and 147,000 gas customers within the city of New Orleans.  Entergy
New Orleans is the smallest of Entergy Corporation's five utility
companies and represents about 7% of the consolidated revenues and
3% of its consolidated earnings in 2004.  Neither Entergy
Corporation nor any of Entergy's other utility and non-utility
subsidiaries were included in Entergy New Orleans' bankruptcy
filing.  Entergy New Orleans filed for chapter 11 protection on
Sept. 23, 2005 (Bankr. E.D. La. Case No. 05-17697).  Elizabeth J.
Futrell, Esq., and R. Partick Vance, Esq., at Jones, Walker,
Waechter, Poitevent, Carrere & Denegre, L.L.P., represent the
Debtor in its restructuring efforts.  When the Debtor filed for
protection from its creditors, it listed total assets of
$703,197,000 and total debts of $610,421,000.  (Entergy New
Orleans Bankruptcy News, Issue No. 5; Bankruptcy Creditors'
Service, Inc., 215/945-7000)


ENTERGY NEW ORLEANS: Files Schedules of Assets and Liabilities
--------------------------------------------------------------

A.     Real Property                                         $0

B.     Personal Property
B.1    Cash on hand
          Deposit - Row Transmission                     10,000
          Working Funds                                   3,935
B.2    Bank Accounts
          Hibernia National Bank (No. 01701521)      13,628,179
          Hibernia National Bank (No. 81233818)       1,728,397
          Hibernia National Bank (No. 882390594)        218,500
          Hibernia National Bank (No. 812382799)            910
          Hibernia National Bank (No. 800105803)        102,473
          Liberty Bank & Trust New Orleans              100,000
B.3    Security Deposits                                405,432
B.4    Household goods                                        0
B.5    Collectibles                                           0
B.6    Wearing apparel                                        0
B.7    Furs and jewelry                                       0
B.8    Firearms and sporting goods                            0
B.9    Interests in Insurance Policies                1,570,730
B.10   Annuities                                              0
B.11   Interests in retirement plans                          0
B.12   Stock interests                                    2,600
B.13   Interests in partnerships or joint venture             0
B.14   Government and Corporate Bonds                         0
B.15   Accounts Receivable
          Residential customers                      32,594,214
          Commercial customers                       17,846,782
          Industrial customers                        3,625,812
          Government customers                        9,479,424
          Miscellaneous customers                    10,618,672
          Notes receivable -- System Fuels            3,526,000
          Entergy Gulf States                           542,743
          Entergy Louisiana                           1,559,503
          Entergy Mississippi                               271
          Entergy Services                            2,246,754
          System Fuels                                   84,610
          Entergy Technology Company                      3,555
B.16   Alimony                                                0
B.17   Other liquidated debts owed                         N.A.
B.18   Equitable and future interests                      N.A.
B.19   Contingent interests                                N.A.
B.20   Other Contingent & Unliquidated Claims
          ELI and ENOI v. Greenwich Insurance Co.        31,404
          ENOI v. Cox Communications New Orleans      2,000,000
          ELI and ENOI v. American Motorists Ins.       unknown
          Insurance claims (Hurricane Katrina)          unknown
B.21   Intellectual Property                                  0
B.22   General Intangibles                                    0
B.23   Vehicles                                       1,768,573
B.24   Boats, motors and accessories                          0
B.25   Aircraft and accessories                               0
B.26   Office Equipment
          Office furniture and equipment                962,920
          Office furniture -- Gas Plant                 116,941
          Information Systems Gas Plant                 971,938
          Information Systems                         8,016,610
          Data handling equipment                        73,133
          Data handling equipment-Gas Plant              50,045
          Common Equipment -- Gas Plant                 447,738
          Miscellaneous Common Equipment                656,798
          Miscellaneous Equipment                       317,474
          Miscellaneous Equip. -- Gas Plant              29,755
          5Yr. Life - Intangibles                    13,236,788
          10Yr. Life - Intangibles                    3,008,758
          15Yr. Life - Intangibles                   11,693,444
          5Yr. Life - Intangibles                    12,239,101
B.27   Machinery
          Stores equipment                                8,864
          Stores equipment -- Gas Plant                  70,747
          Tools, shop & garage equipment              1,647,221
          Tools, shop & garage equip. -- Gas            913,951
          Laboratory Equipment                          588,531
          Lab. Equipment -- Gas Plant                    24,377
          Common & Microwave Equipment                  750,456
B.28   Inventory
          InveMaterials and supplies                  9,321,721
          InveGas stored underground                  6,997,217
B.29   Animals                                                0
B.30   Crops                                                  0
B.31   Farming equipment                                      0
B.32   Farm supplies                                          0
B.33   Other Personal Property
          Prepaid taxes                               3,416,526
          Prepaid dues to Edison Elec. Inst.             18,190
          Interest and dividends receivable               4,260
          Asset from risk management                  8,748,615
          Deferred Fuel                              41,256,566
          Accrued unbilled revenues                  48,626,348

       TOTAL SCHEDULED ASSETS                      $277,914,506
                                                  =============

C.     Property Claimed as Exempt                Not Applicable

D.     Secured Claim
          Hibernia National Bank                     15,000,000
          The Bank of New York                       25,000,000
          The Bank of New York                       30,000,000
          The Bank of New York                       70,000,000
          The Bank of New York                       30,000,000
          The Bank of New York                       40,000,000
          The Bank of New York                       35,000,000

E.     Unsecured Priority Claims
          Employee payroll                            3,194,253
          Aetna Health Plan                             382,040
          Entergy Corp.'s Qualified Savings              25,662
          MetLife Institutional Group                    19,426
          MetLife Institutional Group                    19,372
          UNUM Provident                                 25,513
          State of Louisiana, Dept. of Rev.           2,004,409
          Others                                          7,193

F.     Unsecured Non-priority Claims
          ABC Professional Tree                         389,299
          ACCU Read Services                            222,000
          AEP Energy Services, Inc.                     282,576
          Air 2 LLC                                     586,819
          Ameren Corporation                            744,960
          Apache Corp.                                  457,394
          Asplundh Construction Corp.                 1,635,939
          Asplundh Tree Expert, Co.                   1,921,562
          Atmos Energy Marketing, LLC                19,458,006
          Baker Donelson                                250,120
          Base Logistics, LLC                           640,628
          Baton Rouge Marriott                          219,136
          Boh Bros. Construction Co., LLC               454,951
          Bridgeline Gas Marketing, LLC              12,647,895
          Bridgeline Holdings, LP                       214,000
          Citi Capital Bankers Leasing                  684,251
          Cooper Power Systems, Inc.                    488,836
          Coral Energy, LP                            1,856,825
          Coral Power, LLC                              788,737
          Crescent Construction, Co.                    220,141
          Enbridge Marketing US, LP                     871,735
          Entergy Arkansas, Inc.                      4,496,719
          Entergy Corp.                               1,368,000
          Entergy Gulf States, Inc.                   6,347,272
          Entergy LA                                  1,361,425
          Entergy Power, Inc.                         1,206,624
          Entergy Services, Inc.                     12,476,457
          EWO Marketing, LP                           4,455,519
          Exelon Generation Co., LLC                    344,458
          Family RV Center                              219,108
          Fisher Controls Int'l., Inc.                1,122,856
          Gainesville Regional Utilities                234,000
          General Electric                              210,691
          General Electric Energy Services              508,549
          General Electric Int'l., Inc.                 510,544
          Highlines Construction Co., Inc.            1,021,240
          Hyatt Regency                                 284,888
          Infrasource                                   250,000
          Itron                                         530,000
          JF Electric, Inc.                             543,552
          John H. Carter, Co., Inc.                     478,632
          Magnus Energy Marketing, LTD                2,226,291
          Mastec                                        322,022
          Mercury Instruments, Inc.                     220,429
          Nelson Tree Service, Inc.                   5,000,000
          NRG Power Marketing, Inc.                   3,432,780
          S&C Electric                                  300,000
          Science Applications Int'l. Corp.             253,162
          Signature Special Event                       972,976
          Stone Ward                                    540,000
          Suez Energy Marketing NA, Inc.                430,673
          System Energy Resources, Inc.               6,174,219
          Texas Gas Service                             263,000
          The Cincinatti Gas & Electric                 528,768
          Union Power Partners, LP                      252,134
          Utility Lines Construction                    537,249
          Western Gas Resources, Inc.                 4,146,326
          Others                                      8,063,158

       TOTAL SCHEDULED LIABILITIES                 $367,347,399
                                                  =============

Headquartered in Baton Rouge, Louisiana, Entergy New Orleans Inc.  
-- http://www.entergy-neworleans.com/-- is a wholly owned   
subsidiary of Entergy Corporation.  Entergy New Orleans provides
electric and natural gas service to approximately 190,000 electric
and 147,000 gas customers within the city of New Orleans.  Entergy
New Orleans is the smallest of Entergy Corporation's five utility
companies and represents about 7% of the consolidated revenues and
3% of its consolidated earnings in 2004.  Neither Entergy
Corporation nor any of Entergy's other utility and non-utility
subsidiaries were included in Entergy New Orleans' bankruptcy
filing.  Entergy New Orleans filed for chapter 11 protection on
Sept. 23, 2005 (Bankr. E.D. La. Case No. 05-17697).  Elizabeth J.
Futrell, Esq., and R. Partick Vance, Esq., at Jones, Walker,
Waechter, Poitevent, Carrere & Denegre, L.L.P., represent the
Debtor in its restructuring efforts.  When the Debtor filed for
protection from its creditors, it listed total assets of
$703,197,000 and total debts of $610,421,000.  (Entergy New
Orleans Bankruptcy News, Issue No. 5; Bankruptcy Creditors'
Service, Inc., 215/945-7000)


FGI GROUP: Files Monthly Operating Report for October 2005
----------------------------------------------------------
On Nov. 15, 2005, FGI Group Inc., filed a monthly operating report
for Florsheim Group, Inc., et al., and its debtor-affiliates
covering the period from Oct. 1 to Oct. 31, 2005, with the
United States Bankruptcy Court for the Northern District of
Illinois, Eastern Division.

FGI Group reports a $1,070,360 cash balance at Oct. 31, 2005, and
provides a summary of cash accounts; receipts listings;
disbursements listings; loan account; statement of aged
receivables and accounts payable aging; tax questionnaire; and
declaration.

A full-text copy of FGI Group's October 2005 Monthly Operating
Report is available at no charge at:
http://ResearchArchives.com/t/s?2f5

Florsheim Group, Inc., filed for chapter 11 protection on March 4,
2002 (Bankr. N.D. Ill. Case No. 02-08209) to facilitate a sale of
its U.S. wholesale business and 23 retail stores to its U.S.
assets to the Weyco Group, Inc., for $45.6 million in cash,
subject to post closing adjustment.


FOOTSTAR INC: Posts $7.1 Million Net Loss for Period Ended Oct. 1
-----------------------------------------------------------------
On Nov. 10, 2005, Footstar, Inc., and its debtor-affiliates filed
their monthly operating report for the period from Aug. 28, 2005,
to Oct. 1, 2005, with the U.S. Bankruptcy Court for the Southern
District of New York.

The Debtors reported a $7,100,000 net loss on $56,300,000 of net
sales for the period from Aug. 28, 2005, to Oct. 1, 2005.  The
Debtors also reported a cumulative net loss of $61,600,000 on
$1,203,700,000 of net sales from March 3, 2004, through Oct. 1,
2005.

At Oct. 1, 2005, Footstar, Inc.'s consolidated balance sheet
showed:

      Total Current Assets                      $308,500,000
      Total Assets                               351,300,000
      Current Liabilities Subject to Compromise  150,000,000
      Total Liabilities                          307,700,000
      Total Shareholders' Equity                 $43,600,000

A full-text copy of Footstar, Inc.'s Monthly Operating Report for
the period from Aug. 28, 2005, to Oct. 1, 2005, is available at
no charge at http://ResearchArchives.com/t/s?2df

Headquartered in West Nyack, New York, Footstar Inc., retails
family and athletic footwear.  As of August 28, 2004, the Company
operated 2,373 Meldisco licensed footwear departments nationwide
in Kmart, Rite Aid and Federated Department Stores.  The Company
also distributes its own Thom McAn brand of quality leather
footwear through Kmart, Wal-Mart and Shoe Zone stores.  The
Company and its debtor-affiliates filed for chapter 11 protection
on March 3, 2004 (Bankr. S.D.N.Y. Case No. 04-22350).  Paul M.
Basta, Esq., at Weil Gotshal & Manges represents the Debtors in
their restructuring efforts.  When the Debtor filed for chapter 11
protection, it listed $762,500,000 in total assets and
$302,200,000 in total debts.


KAISER ALUMINUM: Earns $5.4 Million for the Month Ending Sept. 30
-----------------------------------------------------------------

            Kaiser Aluminum Corporation -- All Debtors
                Unaudited Statements of Operations
             For the Month Ending September 30, 2005
                          (In Thousands)

Net Sales                                                $92,937

Costs and expenses:
    Cost of products sold                                 78,421
    Depreciation & amortization                            1,643
    Selling, administrative, R&D and general               7,380
    Other operating charges (benefits), net               (1,438)
                                                       ---------
Total costs and expenses                                  86,006
                                                       ---------
Operating income (loss)                                    6,931

Other income (expense):
    Interest expenses, net                                  (339)
    Reorganization items                                  (1,458)
    Other-net                                               (594)
                                                       ---------
Income (loss) before
    income taxes and minority interest                     4,540
(Provision) benefit for income taxes                         994
Minority interests                                             -
Equity in income (loss) of subsidiaries                     (134)
                                                       ---------
Net income (loss)                                         $5,400
                                                       =========

            Kaiser Aluminum Corporation -- All Debtors
     Schedule of Consolidated Cash Receipts and Disbursements
             For the Month Ending September 30, 2005
                         (In Thousands)

Receipts:
    Trade Receivables
       KACC Receivables                                  $61,534
       KAII Receivables                                   24,317
                                                       ---------
    Total Trade Receivables                               85,851

    Proceeds from Asset Sales                                853
    Asbestos insurance recoveries                              -
    COBRA receipts                                           626
    Proceeds from Hedging Settlement                         291
                                                       ---------
Total Receipts                                           $87,621

Disbursements:
    Inventory/Raw Materials                               35,321
    Capital Expenditures                                   5,838
    Domestic Income Tax Payment                            6,375
    Maintenance, Materials, etc.                           3,496
    Freight                                                5,251
    Utilities/Energy                                       6,000
    Hourly Payroll                                         7,444
    Salaried Payroll                                       3,267
    Hedging Activities                                       347
    Pension Contributions                                      -
    VEBA Advances                                          1,900
    Medical - Current Employees                            3,137
    Workmen's Compensation                                   414
    Corporate General and Administrative                   3,870
    JV Fundings - Primary, Net of Minority Interest       10,938
    Other Disbursements                                    5,324
                                                       ---------
Total Operating and G&A Disbursements                     98,922

Reorganization Items                                       2,469
                                                       ---------
Total Disbursements                                     $101,391
                                                       ---------
Net Cash Flow                                           ($13,770)

Beginning Bank Cash Balances                              57,197
                                                       ---------
Ending Bank Cash Balances                                 43,427

Reconciling Items                                            175
                                                       ---------
Ending Book Cash Balances                                $43,602
                                                       =========

Kaiser Aluminum Corporation delivered an illegible copy of its
unaudited balance sheet as of Sept. 30, 2005, to the
Bankruptcy Court Clerk.

Kaiser reports more than $2,000,000,000 in total assets,
including more than $250,000,000 in cash, receivables and
inventories, as of September 30, 2005.

Kaiser posted almost $4,000,000,000 in total liabilities,
including almost $200,000,000 in accounts payable and accrued
wages and related expenses.

A full-text copy of the Debtors' Monthly Operating Report for the
period ending Sept. 30, 2005, is available for free at:
http://ResearchArchives.com/t/s?300

Headquartered in Foothill Ranch, California, Kaiser Aluminum
Corporation -- http://www.kaiseraluminum.com/-- is a leading  
producer of fabricated aluminum products for aerospace and high-
strength, general engineering, automotive, and custom industrial
applications.  The Company filed for chapter 11 protection on
February 12, 2002 (Bankr. Del. Case No. 02-10429), and has sold
off a number of its commodity businesses during course of its
cases.  Corinne Ball, Esq., at Jones Day, represents the Debtors
in their restructuring efforts.  On June 30, 2004, the Debtors
listed $1.619 billion in assets and $3.396 billion in debts.
(Kaiser Bankruptcy News, Issue No. 82; Bankruptcy Creditors'
Service, Inc., 215/945-7000)


SOLUTIA INC: Files Amended Monthly Operating Report for September
-----------------------------------------------------------------
Solutia Inc. and its debtor-affiliates' delivered to the U.S.
Bankruptcy Court for the Southern District of New York an amended
Monthly Operating Report for the month ended Sept. 30, 2005.  The
Debtors clarify that while every effort has been made to assure
its accuracy and completeness, errors or omissions may have
inadvertently occurred and they reserve the right to amend their
MOR as necessary.

                   Solutia Chapter 11 Debtors
     Unaudited Statement of Consolidated Financial Position
                    As of September 30, 2005

                             Assets

Current Assets:
    Cash                                              $6,000,000
    Trade Receivables, net                           145,000,000
    Account Receivables-Unconsolidated Subsidiaries   46,000,000
    Inventories                                      148,000,000
    Other Current Assets                              57,000,000
                                                  --------------
Total Current Assets                                 402,000,000

Property, Plant and Equipment, net                   672,000,000
Investments in Subsidiaries and Affiliates           543,000,000
Intangible Assets, net                               100,000,000
Other Assets                                          82,000,000
                                                  --------------
TOTAL ASSETS                                      $1,799,000,000
                                                  ==============

              Liabilities and Shareholders' Deficit

Current Liabilities
    Accounts Payable                                $139,000,000
    Short Term Debt                                  300,000,000
    Other Current Liabilities                        164,000,000
                                                  --------------
Total Current Liabilities                            603,000,000

Other Long-Term Liabilities                          201,000,000
                                                  --------------
Total Liabilities not Subject to Compromise          804,000,000

Liabilities Subject to Compromise                  2,261,000,000
Shareholders' Deficit                             (1,266,000,000)
                                                  --------------
TOTAL LIABILITIES & SHAREHOLDERS' DEFICIT         $1,799,000,000
                                                  ==============

                   Solutia Chapter 11 Debtors
         Unaudited Consolidated Statement of Operations
             For the Month Ended September 30, 2005

Total Net Sales                                     $173,000,000
Total Cost Of Goods Sold                             168,000,000
                                                  --------------
Gross Profit                                           5,000,000

Total MAT Expense                                     16,000,000
                                                  --------------
Operating Loss                                       (11,000,000)

Equity Earnings from Affiliates                        4,000,000
Interest Expense, net                                 (5,000,000)
Other Income, net                                      3,000,000
Reorganization Items:
    Professional fees                                 (4,000,000)
    Employee severance and retention costs            (1,000,000)
    Adjustment to allowed claim amounts                1,000,000
    Settlements of prepetition claims                          -
    Other                                             (1,000,000)
                                                  --------------
    Total Reorganization Items                        (5,000,000)
                                                  --------------
Loss Before Taxes                                    (14,000,000)
Income Taxes                                           1,000,000
                                                  --------------
Net Loss                                            ($15,000,000)
                                                  ==============

Headquartered in St. Louis, Missouri, Solutia, Inc. --
http://www.solutia.com/-- with its subsidiaries, make and sell a        
variety of high-performance chemical-based materials used in a
broad range of consumer and industrial applications.  The Company
filed for chapter 11 protection on December 17, 2003 (Bankr.
S.D.N.Y. Case No. 03-17949).  When the Debtors filed for
protection from their creditors, they listed $2,854,000,000 in
assets and $3,223,000,000 in debts.  Solutia is represented by
Richard M. Cieri, Esq., at Kirkland & Ellis.  (Solutia Bankruptcy
News, Issue No. 50; Bankruptcy Creditors' Service, Inc.,
215/945-7000)


TERAFORCE TECH: Posts $243,379 Net Loss in September 2005
---------------------------------------------------------
On Nov. 15, 2005, Teraforce Technology Corporation filed its
monthly operating report for the month of September 2005 with the
U.S. Bankruptcy Court for the Northern District of Texas, Dallas
Division.

Subsequent to the sale of substantially all of the assets of its
wholly-owned subsidiary, DNA Computing Solutions, Inc., on
Sept. 7, 2005, the Company has had no significant operations.

The company reported a $243,379 net loss on $0 of revenue
for the month of September 2005.

At Sept. 30, 2005, the Company's balance sheet reflects:

      Total Assets                        $127,665,176
      Total Liabilities                     10,772,073
      Stockholders' Equity                $116,893,103

A full-text copy of Teraforce Technology Corporation's September
2005 Monthly Operating Report is available at no charge at
http://ResearchArchives.com/t/s?2fa

The Company's affiliate, DNA Computing Solutions, Inc., also filed
its monthly operating report for the months of August, September
and October 2005 with the U.S. Bankruptcy Court for the Northern
District of Texas, Dallas Division.

A full-text copy of DNA Computing Solutions, Inc.'s Monthly
Operating Report for the months of August, September and October
2005 is available at no charge at
http://ResearchArchives.com/t/s?2fc

Headquartered in Fairfax, Virginia, Xybernaut Corporation,
develops and markets small, wearable, mobile computing and
communications devices and a variety of other innovative products
and services all over the world.  The corporation never turned a
profit in its 15-year history.  The Company and its affiliate,
Xybernaut Solutions, Inc., filed for chapter 11 protection on  
July 25, 2005 (Bankr. E.D. Va. Case Nos. 05-12801 and 05-12802).   
John H. Maddock III, Esq., at McGuireWoods LLP, represents the
Debtors in their chapter 11 proceedings.  When the Debtors filed
for protection from their creditors, they listed $40 million in
total assets and $3.2 million in total debts.


TOWER AUTOMOTIVE: Posts $16 Million Net Loss in September 2005
--------------------------------------------------------------

            Tower Automotive, Inc., and Subsidiaries
              Unaudited Consolidated Balance Sheets
                    As of September 30, 2005
                         (In Thousands)

CURRENT ASSETS:
   Cash and cash equivalents                             $1,175
   Accounts receivable, net                             214,129
   Inventories                                           73,312
   Prepaid tooling and other                             37,392
                                                     ----------
      TOTAL CURRENT ASSETS                              326,008
                                                     ----------

   Property, plant and equipment, net                   552,547
   Investment in joint ventures                               -
   Investment in subsidiaries                           346,782
   Inter-company receivables                            413,465
   Other assets, net                                     67,818
                                                     ----------
      TOTAL ASSETS                                   $1,706,620
                                                     ==========

CURRENT LIABILITIES NOT SUBJECT TO COMPRISE:
   Current maturities of long-term debt                 $14,257
   Accounts payable                                     102,722
   Accrued liabilities                                  155,473
                                                     ----------
      TOTAL CURENT LIABILITIES                          272,452
                                                     ----------
   Liabilities subject to comprise                    1,147,436

   Non-Current Liabilities Not Subject to
    Compromise:

      Long-term debt, net of current maturities          43,771
      DIP borrowings, net of current maturities         553,764
      Other non-current liabilities                     193,545
                                                     ----------
      TOTAL LIABILITIES                               2,210,968

      STOCKHOLDERS' DEFICIT                            (504,348)
                                                     ----------
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT          $1,706,620
                                                     ==========

            Tower Automotive, Inc., and Subsidiaries
                Unaudited Statement of Operations
                    As of September 30, 2005
                         (In Thousands)

Revenues                                               $160,768
Cost of sales                                           147,039
                                                     ----------
Gross profit                                             13,729

Selling, general and administrative expenses              6,543
Restructuring and asset impairment charges, net          17,720
                                                      ----------
Operating income (loss)                                 (10,534)

Interest expense                                          6,055
Interest income                                          (1,780)
Chapter 11 and related reorganization items               2,688
                                                     ----------
Income (loss) before provision for income taxes,
equity earnings and minority interest                  (17,497)

Provision (benefit) for income taxes                     (1,407)
                                                     ----------
Income (loss) before equity in earnings                 (16,090)

Equity in earnings of joint ventures, net of tax             38
                                                     ----------
NET INCOME/(LOSS)                                      ($16,052)
                                                     ==========

            Tower Automotive, Inc., and Subsidiaries
                Unaudited Statement of Cash Flows
                     September 1 to 30, 2005
                         (In Thousands)

OPERATING ACTIVITIES:
   Net loss                                            ($16,052)

   Adjustments required to reconcile net loss to net
    cash provided by (used in) operating activities:

      Chapter 11 & related reorganization expenses          456
      Restructuring and asset impairment, net            21,290
      Depreciation                                        4,991
      Equity in earnings of joint ventures, net             (38)
      Change in working capital and operating items     (15,735)
                                                     ----------
      Net cash used in operating activities              (5,088)
                                                     ----------
INVESTING ACTIVITIES:
   Capital expenditures                                  (3,598)
                                                     ----------
      Net cash used in investing activities              (3,598)
                                                     ----------

FINANCING ACTIVITIES:
   Proceeds from prepetition borrowings                       -
   Repayments of prepetition borrowings                       -
   Borrowings from DIP credit facility                   58,000
   Repayments of borrowings from DIP credit facility    (51,022)
   Net proceeds from issuance of common stock                 -
                                                     ----------
      Net cash provided by financing activities           6,978
                                                     ----------
Net Change in cash and cash equivalents                  (1,708)
                                                     ----------
Cash and Cash Equivalents, beginning of period            2,883

Cash and Cash Equivalents, end of period                 $1,175
                                                     ==========

Headquartered in Grand Rapids, Michigan, Tower Automotive, Inc.
-- http://www.towerautomotive.com/-- is a global designer and  
producer of vehicle structural components and assemblies used by
every major automotive original equipment manufacturer,
including BMW, DaimlerChrysler, Fiat, Ford, GM, Honda,
Hyundai/Kia, Nissan, Toyota, Volkswagen and Volvo.  Products
include body structures and assemblies, lower vehicle frames and
structures, chassis modules and systems, and suspension
components.  The Company and 25 of its debtor-affiliates filed
voluntary chapter 11 petitions on Feb. 2, 2005 (Bankr. S.D.N.Y.
Case No. 05-10576 through 05-10601).  James H.M. Sprayregen, Esq.,
Ryan B. Bennett, Esq., Anup Sathy, Esq., Jason D. Horwitz, Esq.,
and Ross M. Kwasteniet, Esq., at Kirkland & Ellis, LLP, represent
the Debtors in their restructuring efforts.  When the Debtors
filed for protection from their creditors, they listed
$787,948,000 in total assets and $1,306,949,000 in total
debts.  (Tower Automotive Bankruptcy News, Issue No. 22;
Bankruptcy Creditors' Service, Inc., 215/945-7000)


TRIGEM COMPUTER: Balance Sheet as of September 2004
---------------------------------------------------

                      TRIGEM COMPUTER, INC.
                          BALANCE SHEETS
                     As of September 30, 2004

ASSETS

                                          Korean Won U.S. Dollars
                                          ----------  -----------
Current Assets
   Cash and cash equivalents           4,866,952,580   $4,239,875
   Short-term financial instruments   47,195,776,718   41,114,885
   Marketable securities               2,000,058,663    1,742,363
   Trade accounts & notes receivable 435,210,907,584   79,136,604
   Short-term loans                    6,856,457,251    5,973,044
   Uncollected balance                24,986,367,344   21,767,024
   Accured income                      2,101,470,622    1,830,709
   Forward contract                       75,927,641       66,145
   Advance payments                      746,194,725      650,052
   Prepaid expenses                    1,639,934,501    1,428,639
   Prepaid taxes                         439,046,552      382,478
   Inventories                        78,223,811,129   68,145,144
                                     --------------- ------------
      Total current assets           604,342,905,310 $526,476,963

Fixed Assets
   long-term financial instruments     9,612,000,000    8,373,552
   Investment Securuties             139,332,455,512  121,380,308
   Long-term other accounts receivable,
      net of discount                  4,240,000,000    3,693,702
   Guarantee deposits                 19,834,897,418   17,279,290
   Deferred income tax assets         41,675,113,406   36,305,526
   Other assets                        2,094,076,863    1,824,268
   Property, plant and equipment,
      net of accumulated depreciation 97,503,423,996   84,940,695
   Intangible assets                  13,930,659,648   12,135,778
                                      -------------- ------------
      Total fixed assets             328,222,626,843 $285,933,119
                                    ---------------- ------------
TOTAL ASSETS                         932,565,532,153 $812,410,081
                                    ================ ============

LIABILITIES AND SHAREHOLDERS' EQUITY

                                          Korean Won U.S. Dollars
                                          ----------  -----------
Current liabilities:
   Trade accounts & notes payables   513,193,072,093  447,071,236
   Short-term borrowings              20,351,283,757   17,729,143
   Accounts payable, other           124,223,966,150  108,218,456
   Advance by customers                   64,977,642       56,606
   Deposits payable                      875,503,255      762,700
   Guarantee for deposits payable      6,590,906,148    5,741,708
   Accrued expenses                    9,478,393,968    8,257,160
   Current maturities of
      long-term debt                  10,360,226,815    9,025,374
   Long-term borrowings by ABS        32,000,000,000   27,876,993
   Current maturities of
      net of discounts on debentures  31,980,185,432   27,859,731
   Forward exchange contracts            263,761,345      229,777
   Deferred income                       236,858,528      206,341
                                    ---------------- ------------
      Total current liabilities      749,619,135,133 $653,035,225

Fixed liabilities
   Convertible Bond, net              55,113,466,953    8,012,429
   Long-term debt                     19,040,084,480    6,586,884
   Long-term debt by ABS               8,000,000,000    6,969,248
   Provisions for product warranties
      and performance guarantees       8,120,722,292    7,074,416
   Accured severance benefits, net    12,804,981,945    1,155,137
   Reserve for contingent losses         600,000,000      522,694
                                    ---------------- ------------
      Total fixed liabilities        103,679,255,670  $90,320,808
                                    ----------------  -----------
      Total liabilities              853,298,390,803 $743,356,033

Shareholders' equity:
   Capital stock                     151,152,240,000 $131,677,184
      Common stock                   151,152,240,000  131,677,184
   Capital surplus                        42,666,529       37,169
   Deficit                           (46,632,931,513) (40,624,559)
   Capital adjustments:              (25,294,833,666) (22,035,747)
      Treasury stocks                (13,425,303,000) (11,695,534)
      Unrealized losses on valuation
         of investment securities
         by equity method            (11,987,658,498) (10,443,121)
   Stock options                         300,356,900      261,658
   Overseas operations
      translation credit                (182,229,068)    (158,750)
                                    ----------------  -----------
      Total shareholders' equity      79,267,141,350  $69,054,048
                                    ----------------  -----------
TOTAL LIABILITIES AND
   SHAREHOLDERS' EQUITY              932,565,532,153 $812,410,081
                                    ================ ============

As of Mar. 31, 2005, TriGem reported KRW872.3 billion in total
assets and KRW774.6 billion in total liabilities, excluding
guarantee liabilities.  Including the guarantee liabilities,
TriGem's total debts are estimated to be about KRW1.175 trillion.

Headquartered in Ansan City, Kyunggi-Do, Korea, TriGem Computer
Inc. -- http://www.trigem.com/--  manufactures desktop PCs,  
notebook PCs, LCD monitors, printers, scanners, other computer
peripherals, and PIDs and supplies over four million PCs a year to
clients all over the world.  Il-Hwan Park, the Foreign
Representative, filed a chapter 15 petition on Nov. 3, 2005
(Bankr. C.D. Calif. Case No. 05-50052).  Charles D. Axelrod, Esq.,
at Stutman Treister & Glatt, P.C., represents the Foreign
Representative in the United States.  

TriGem America Corporation, an affiliate of the Debtor, filed for
chapter 11 protection on June 3, 2005 (Bankr. C.D. Calif. Case No.
05-13972).  TriGem Texas, Inc., another affiliate of the Debtor,
also filed for  chapter 11 protection on June 8, 2005 (Bankr. C.D.
Calif. Case No. 05-14047). (TriGem Bankruptcy News, Issue No. 1
Bankruptcy Creditors' Service, Inc., 215/945-7000)


USG CORP: Earns $53.3 Million of Net Income in September 2005
-------------------------------------------------------------

USG Corporation, et al.
Consolidated Balance Sheet                         30-Sept-2005
__________________________                         ____________

Assets:
Cash and cash equivalents                          $660,311,000
Marketable Securities                               158,270,000
Restricted Cash                                      72,898,000
Receivables                                         433,668,000
Inventories                                         276,336,000
Income taxes receivable                               6,234,000
Other current assets                                202,212,000
                                                  -------------
Total current assets                              1,809,929,000

Property, plant and equipment, net                1,642,340,000
Marketable Securities                               275,865,000
Deferred income taxes                               214,932,000
Goodwill                                             84,124,000
Other assets                                        435,221,000
                                                  -------------
Total Assets                                     $4,442,411,000
                                                  =============

Liabilities and Stockholders' Equity:
Accounts payable                                   $259,272,000
Accrued expenses                                    222,704,000
Deferred income taxes                                25,629,000
Taxes on income                                      85,249,000
                                                  -------------
Total current liabilities                           592,854,000

Other liabilities                                   424,709,000
Liabilities subject to compromise                 2,243,286,000

Stockholders' Equity:
Common stock                                          4,998,000
Treasury stock                                     (223,121,000)
Capital received in excess of par value             116,628,000
Accumulated other comprehensive income/(loss)       114,028,000
Retained earnings                                 1,169,029,000
                                                  -------------
Total stockholders' equity                        1,181,562,000
                                                  -------------
Total Liabilities and Stockholders' Equity       $4,442,411,000
                                                  =============


USG Corporation, et al.                            Month Ending
Consolidated Income Statement                      30-Sept-2005
__________________________                         ____________

Net sales                                          $410,164,000

Cost of products sold                               330,242,000
Selling and administrative expenses                  25,752,000
Chapter 11 reorganization expenses                    7,207,000
Provision for restructuring expenses                          -
Interest expense                                        311,000
Interest income                                        (145,000)
Other (income)/expense, net                            (296,000)
                                                  -------------
Earnings/(loss) before income taxes                  47,093,000

Income taxes (benefit)                               (6,221,000)
                                                  -------------
Net Earnings/(loss)                                 $53,314,000
                                                  =============

Headquartered in Chicago, Illinois, USG Corporation --
http://www.usg.com/-- through its subsidiaries, is a leading  
manufacturer and distributor of building materials producing a
wide range of products for use in new residential, new
nonresidential and repair and remodel construction, as well as
products used in certain industrial processes.  The Company filed
for chapter 11 protection on June 25, 2001 (Bankr. Del. Case No.
01-02094).  David G. Heiman, Esq., and Paul E. Harner, Esq., at
Jones Day represent the Debtors in their restructuring efforts.
When the Debtors filed for protection from their creditors, they
listed $3,252,000,000 in assets and $2,739,000,000 in debts.  (USG
Bankruptcy News, Issue No. 99; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


XYBERNAUT CORP: Posts $527,692 Net Loss in September 2005
---------------------------------------------------------
On Nov. 16, 2005, Xybernaut Corporation filed its monthly
operating report for the month of October 2005 with the U.S.
Bankruptcy Court for the Eastern District of Virginia, Alexandria
Division.

The company reported a $527,692 net loss on $77,280 of revenue
for the month of October 2005.

At Oct. 31, 2005, the Company's balance sheet reflects:

      Total Assets                        $5,048,741
      Total Liabilities                    3,295,650
      Stockholders' Equity                $1,753,091

A full-text copy of Xybernaut Corporation's October 2005 Monthly
Operating Report is available at no charge at
http://ResearchArchives.com/t/s?2f6

The Company's affiliate, Xybernaut Solutions, Inc., also filed its
monthly operating report for the month of October 2005 with the
U.S. Bankruptcy Court for the Eastern District of Virginia.

A full-text copy of Xybernaut Solution Inc.'s October 2005
Monthly Operating Report is available at no charge at
http://ResearchArchives.com/t/s?2f8

Headquartered in Fairfax, Virginia, Xybernaut Corporation,
develops and markets small, wearable, mobile computing and
communications devices and a variety of other innovative products
and services all over the world.  The corporation never turned a
profit in its 15-year history.  The Company and its affiliate,
Xybernaut Solutions, Inc., filed for chapter 11 protection on  
July 25, 2005 (Bankr. E.D. Va. Case Nos. 05-12801 and 05-12802).   
John H. Maddock III, Esq., at McGuireWoods LLP, represents the
Debtors in their chapter 11 proceedings.  When the Debtors filed
for protection from their creditors, they listed $40 million in
total assets and $3.2 million in total debts.

                          *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
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                          *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published by  
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