TCR_Public/060211.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, February 11, 2006, Vol. 10, No. 36

                             Headlines

COLLINS & AIKMAN: Posts $21 Million Net Loss in December 2005
DELPHI CORP: Posts $1.1 Billion Net Loss in December 2005
DELPHI CORP: Amends Schedule F to Reflect Aggregate Debits
DELPHI CORP: ASEC Entities Files Schedules of Assets and Debts
DELPHI CORP: Aspire Files Schedules of Assets and Liabilities

DELPHI CORP: China LLC Files Schedules of Assets and Liabilities
DELPHI CORP: Connection Systems Files Schedules of Assets & Debts
DELPHI CORP: DAS Global Files Schedules of Assets and Liabilities
DELPHI CORP: DAS Human Resources Files Schedules of Assets & Debts
DELPHI CORP: DAS International Files Schedules of Assets & Debts

DELPHI CORP: DAS Korea Files Schedules of Assets and Liabilities
DELPHI CORP: DAS Overseas Files Schedules of Assets and Debts
DELPHI CORP: DAS Risk Management Files Schedules of Assets & Debts
DELPHI CORP: DAS Services Files Schedules of Assets and Debts
DELPHI CORP: DAS Tennessee Files Schedules of Assets and Debts

DELPHI CORP: DAS Thailand Files Schedules of Assets and Debts
DELPHI CORP: Electronics Holding Files Schedules of Assets & Debts
DELPHI CORP: Foreign Sales Files Schedules of Assets and Debts
DELPHI CORP: Integrated Files Schedules of Assets and Debts
DELPHI CORP: International Holdings' Schedules of Assets & Debts

FOOTSTAR INC: Earns $10.3 Million for the Period Ended Dec. 31
KAISER ALUMINUM: Posts $21.4 Million Net Loss in December 2005
NEWPOWER HOLDINGS: Files Monthly Report for Period Ended Nov. 30
NEWPOWER HOLDINGS: Files Monthly Report for Period Ended Dec. 31
OWENS CORNINGS: November 30 Balance Sheet Upside-Down by $7.5 Mil.

REFCO INC: Administration Files Schedules of Assets and Debts
REFCO INC: Capital Holdings Files Schedules of Assets and Debts
REFCO INC: Capital Management Files Schedules of Assets and Debts
REFCO INC: Capital Trading Files Schedules of Assets and Debts
REFCO INC: Financial LLC Files Schedules of Assets and Debts

REFCO INC: Fixed Assets Files Schedules of Assets and Liabilities
REFCO INC: Global Futures Files Schedules of Assets and Debts
REFCO INC: Global Holdings Files Schedules of Assets and Debts
REFCO INC: Info Services Files Schedules of Assets and Debts
REFCO INC: Kroeck & Associates Files Schedules of Assets & Debts

REFCO INC: Marshall Metals Files Schedules of Assets and Debts
REFCO INC: Regulated Companies Files Schedules of Assets and Debts

                             *********

COLLINS & AIKMAN: Posts $21 Million Net Loss in December 2005
-------------------------------------------------------------

                   Collins & Aikman Corporation
                          Balance Sheet
                     As of December 31, 2005

Current assets:
   Cash                                             $80,407,211
   Accounts receivable                               51,197,565
   Other non-trade receivables                        6,706,537
   Inventories, net                                 112,965,257
   Tooling and molding, net - current                67,298,190
   Prepaids & other current assets                   77,993,170
   Deferred tax assets - current                        (87,825)
                                                ---------------
   Total current assets                             396,480,105

Investment in subsidiaries                        2,534,708,519
Fixed assets, net                                   335,401,180
Goodwill, net                                       978,554,071
Deferred tax assets - long term                      25,938,826
Tooling and molding, net-long term                   14,376,545
Other noncurrent assets                              94,498,631
Intercompany assets                                 185,311,894
PP IC accounts receivable                           678,115,022
                                                ---------------
TOTAL ASSETS                                     $5,243,384,793
                                                ===============

                         LIABILITIES & EQUITY

Current liabilities:
   Notes payable                                             $0
   Short term borrowings                                      0
   Advance on receivables                                     0
   Current portion - long term debt                 248,825,000
   Current portion - capital leases                           0
   Accounts payable                                  31,328,751
   Accrued interest payable                           7,253,749
   Accrued & other liabilities                       46,675,020
   Income taxes payable                              (5,279,539)
                                                ---------------
   Total current liabilities                        328,802,981

Liabilities subject to compromise                 2,376,670,387
                                                ---------------
Total Liabilities                                 2,705,473,368

Total Equity                                      2,537,911,425
                                                ---------------
TOTAL LIABILITIES & EQUITY                       $5,243,384,793
                                                ===============

                   Collins & Aikman Corporation
                         Income Statement
                    Month Ended December 2005

Net outside sales                                  $164,082,413
I/D Net sales                                         4,242,296
I/G Net sales                                           603,395
                                                ---------------
Total sales                                         168,928,104

Cost of goods sold                                  157,950,122
                                                ---------------
Gross profit                                         10,977,981

Selling, general & administrative expenses           30,547,483
                                                ---------------
Operating income                                    (19,569,502)

Interest expenses                                     8,554,790
Intercompany interest, net                           (2,469,516)
Preferred stock accretion                                     0
Miscellaneous (income)/expense                             (208)
Corporate allocation adjustment                      (3,305,063)
Commission income                                      (177,690)
Commission expense                                            0
Royalty income                                         (454,126)
Royalty expense                                               0
Joint Venture (Income)/Expense                                0
Minority interest in cons net income                          0
Dividend income                                               0
Discount/Income for Carcorp.                                  0
Gain/(Loss) early extinguishments of debt                     0
Discount/Premium on hedges                                    0
(Gain)/Loss on hedges                                         0
(Gain)/Loss on swaps                                          0
NAAIS Intercompany sales profit                               0
Loss on sale of receivables                                   0
Restructuring provision                                       0
Foreign transactions - (Gain)/Loss                      236,783
Amort of discount on NPV of liabilities                       0
(Gain)/Loss on sale-leaseback transaction                     0
                                                ---------------
Income from continuing operations before taxes      (21,954,472)

Federal income tax                                            0
State income tax                                              0
Foreign income tax                                       23,692
                                                ---------------
Income from continuing operations                   (21,978,164)

Discontinued operations                                (900,163)
Gain/Loss on sale of divisions                                0
Extraordinary items                                           0
Integration                                                   0
                                                ---------------
NET INCOME (LOSS)                                  ($21,078,001)
                                                ===============

Headquartered in Troy, Michigan, Collins & Aikman Corporation
-- http://www.collinsaikman.com/-- is a global leader in cockpit    
modules and automotive floor and acoustic systems and is a leading
supplier of instrument panels, automotive fabric, plastic-based
trim, and convertible top systems.  The Company has a workforce of
approximately 23,000 and a network of more than 100 technical
centers, sales offices and manufacturing sites in 17 countries
throughout the world.  The Company and its debtor-affiliates filed
for chapter 11 protection on May 17, 2005 (Bankr. E.D. Mich. Case
No. 05-55927).  When the Debtors filed for protection from their
creditors, they listed $3,196,700,000 in total assets and
$2,856,600,000 in total debts. (Collins & Aikman Bankruptcy News,
Issue No. 24; Bankruptcy Creditors' Service, Inc., 215/945-7000)


DELPHI CORP: Posts $1.1 Billion Net Loss in December 2005
---------------------------------------------------------

                    Delphi Corporation, et al.
              Unaudited Consolidated Balance Sheets
                     As of December 31, 2005
                          (In Millions)

                              ASSETS

CURRENT ASSETS:
   Cash and cash equivalents                             $1,362
   Accounts receivable, net:
      General Motors and affiliates                       1,660
      Other third parties                                 1,657
      Non-Debtor subsidiaries                               289
   Notes receivable from non-Debtor subsidiaries            352
   Inventories, net:
      Productive material, work-in-process & supplies       811
      Finished goods                                        292
   Prepaid expenses and other                               145
                                                       --------
      TOTAL CURRENT ASSETS                                6,568
                                                       --------
Long-term assets:
   Property, net                                          2,614
   Goodwill                                                  40
   Other intangible assets                                   42
   Pension intangible assets                                871
   Investments in non-Debtor subsidiaries                 2,962
   Other                                                    712
                                                       --------
      TOTAL ASSETS                                      $13,809
                                                       ========

              LIABILITIES AND STOCKHOLDERS' DEFICIT

CURRENT LIABILITIES NOT SUBJECT TO COMPROMISE:
   Accounts payable                                       1,031
   Accounts payable to non-Debtor subsidiaries              480
   Accrued liabilities                                       44
                                                       --------
      TOTAL CURRENT LIABILITIES                           1,952
                                                       --------
Long-term liabilities not subject to compromise:
   DIP financing                                            250
   Employee benefit plan obligations and other              518
                                                       --------
      TOTAL LONG-TERM LIABILITIES                           768
                                                       --------
Liabilities subject to compromise                        17,408
                                                       --------
      TOTAL LIABILITIES                                  20,128
                                                       --------
Stockholders' deficit:
   Common stock                                               6
   Additional paid-in capital                             2,675
   Accumulated deficit                                   (6,722)
   Minimum pension liability                             (2,051)
   Accumulated other comprehensive loss                    (175)
   Treasury stock                                           (52)
                                                       --------
      TOTAL STOCKHOLDERS' DEFICIT                        (6,319)
                                                       --------
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT             $13,809
                                                       ========

                    Delphi Corporation, et al.
          Unaudited Consolidated Statement of Operations
                  Month Ended December 31, 2005
                          (In Millions)

Net sales:
   General Motors and affiliates                           $805
   Other customers                                          541
   Intercompany non-Debtor subsidiaries                      40
                                                       --------
Total net sales                                           1,386
                                                       --------
Operating expenses:
   Cost of sales                                          1,364
   Selling, general and administrative                      106
   Depreciation and amortization                             53
   Goodwill and long-lived asset impairment charges         479
                                                       --------
Total operating expenses                                  2,002
                                                       --------
Operating loss                                             (616)

Interest expense                                            (31)
Other Income                                                (1)
                                                       --------
Loss before reorganization items,
   income taxes, and equity income                         (648)

Reorganization items                                         11
Income tax expense                                           --
Equity income from non-consolidated
   subsidiaries, net of tax                                   8

Equity income from non-Debtor subsidiaries,
   net of tax                                              (497)
                                                       --------
NET LOSS                                                ($1,126)
                                                       ========

                    Delphi Corporation, et al.
          Unaudited Consolidated Statement of Cash Flows
                  Month Ended December 31, 2005
                          (In Millions)

Cash flows from operating activities:
   Net loss                                             ($1,126)
   Adjustments to reconcile net loss to net cash
    provided by operating activities:
    Depreciation and amortization                            53
    Goodwill and long-lived asset impairment charges        479
    Pension and other postretirement benefit expenses       117
    Equity income from unconsolidated subsidiaries, net      (8)
    Equity income from non-Debtor subsidiaries, net         497
    Reorganization items                                    (11)
   Changes in operating assets and liabilities:
    Accounts receivable, net                                373
    Inventories, net                                          8
    Prepaid expenses and other                              (27)
    Accounts payable, accrued and other long-tern debt       92
    Other postretirement benefit payments                   (16)
    Receipts (payments) for reorganization items, net         8
    Other                                                   (14)
                                                       --------
       Net cash provided by operating activities            425
                                                       --------
Cash flows from investing activities:
   Capital expenditures                                     (43)
   Proceeds from sale of property                             1
                                                       --------
       Net cash used in investing activities                 42
                                                       --------
Cash flows from financing activities:
   Proceeds from DIP credit facility, net                     1
   Net repayments of borrowings under other debt             22
                                                       --------
       Net cash provided by financing activities             23
                                                       --------
Increase in cash and cash equivalents                       406
                                                       --------
Cash and cash equivalents at beginning of period            956

Cash and cash equivalents at end of period               $1,362
                                                       ========

According to John D. Sheehan, vice president and chief
restructuring officer, chief accounting officer and controller of
Delphi Corp., the audit committee of the Board of Directors of
Delphi has approved management's decision to record $377 million
in asset impairment charges and $575 million in goodwill
impairment charges.

Mr. Sheehan explains the impairment charges were principally
necessitated by the substantial decline during 2005 in Delphi's
profitability, especially at impaired sites and reporting units,
combined with the business outlook for the sites and reporting
units assuming no changes in the current operating environment,
including no changes to the Company's overall cost structure or
compromise of any of its legacy liabilities.

Headquartered in Troy, Michigan, Delphi Corporation --
http://www.delphi.com/-- is the single largest global supplier of     
vehicle electronics, transportation components, integrated systems
and modules, and other electronic technology.  The Company's
technology and products are present in more than 75 million
vehicles on the road worldwide.  The Company filed for chapter 11
protection on Oct. 8, 2005 (Bankr. S.D.N.Y. Lead Case No.
05-44481).  John Wm. Butler Jr., Esq., John K. Lyons, Esq., and
Ron E. Meisler, Esq., at Skadden, Arps, Slate, Meagher & Flom LLP,
represent the Debtors in their restructuring efforts.  As of
Aug. 31, 2005, the Debtors' balance sheet showed $17,098,734,530
in total assets and $22,166,280,476 in total debts. (Delphi
Bankruptcy News, Issue No. 15; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


DELPHI CORP: Amends Schedule F to Reflect Aggregate Debits
----------------------------------------------------------
Delphi Corporation has amended its Schedule F (Creditors Holding
Unsecured Non-priority Claims) to reflect aggregate debits
reflected in the Debtor's cross-charge accounts.  Delphi Corp.
has identified certain claims related to cross-charge accounts as
unliquidated.

F.     Unsecured Non-Priority Claims

          DAS Human Resources LLC                        $1,000
          Delphi Automotive Systems LLC             257,954,750
          Delphi New York Holdings Corporation              100
          Aggregate Debit in Cross Charge Account          (862)
                                                   ------------
          TOTAL                                    $257,954,988

According to John D. Sheehan, Delphi's vice president, chief
restructuring officer, chief accounting officer and controller,
the amendments decrease the Debtors' total liabilities on a
deconsolidated basis by approximately $1.2 billion.

However, the Amendments have no effect upon Delphi's consolidated
financial statements that are filed with the U.S. Securities and
Exchange Commission because the cross-charge accounts, Mr.
Sheehan explains, which are maintained within the equity section
of the Debtors' trial balances, eliminate on a global
consolidated basis.

Headquartered in Troy, Michigan, Delphi Corporation --
http://www.delphi.com/-- is the single largest global supplier of     
vehicle electronics, transportation components, integrated systems
and modules, and other electronic technology.  The Company's
technology and products are present in more than 75 million
vehicles on the road worldwide.  The Company filed for chapter 11
protection on Oct. 8, 2005 (Bankr. S.D.N.Y. Lead Case No.
05-44481).  John Wm. Butler Jr., Esq., John K. Lyons, Esq., and
Ron E. Meisler, Esq., at Skadden, Arps, Slate, Meagher & Flom LLP,
represent the Debtors in their restructuring efforts.  As of
Aug. 31, 2005, the Debtors' balance sheet showed $17,098,734,530
in total assets and $22,166,280,476 in total debts. (Delphi
Bankruptcy News, Issue No. 15; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


DELPHI CORP: ASEC Entities Files Schedules of Assets and Debts
--------------------------------------------------------------
John D. Sheehan, vice president, chief restructuring officer,
chief accounting officer and controller of Delphi Corporation,
relates that ASEC Manufacturing General Partnership, ASEC Sales
General Partnership, Environmental Catalysts LLC and Exhaust
Systems Corporation maintain consolidated books and records.

The financial information for the ASEC Entities has been
consolidated for purposes of their Schedules of Assets and
Liabilities, Mr. Sheehan says.

A.     Real Estate
          Building & Improvements                    $7,339,361

B.     Personal Property
B.1    Cash on hand                                       1,300
B.2    Bank accounts
          Bank of America                                 9,090
B.9    Interests in insurance policies             Undetermined
B.12   Stock and Interests                         Undetermined
B.15   Accounts receivable
          Trade                                      11,684,865
          Intercompany                               35,334,681
          Allowances                                    (80,328)
B.17   Other liquidated debts owed
          Delphi Auto. Systems (Holding), Inc.:
             Long Term Notes/Receivable              21,300,000
             Sale of plant in Florange, France       14,249,941
          Employee Receivables                           24,213
B.20   Other contingent & unliquidated claims
          ASEC Manufacturing                       Undetermined
          ASEC Sales                                       None
          Environmental Catalyst                           None
          Exhaust Systems                                  None  
B.22   Other intangibles                           Undetermined
B.23   Automobiles                                        5,133
B.26   Office Equipment                                 171,712
B.27   Machinery, furniture and fixtures
          Machinery and equipment                    11,375,031
          Leasehold improvements                        731,620
B.28   Inventory                                     22,527,508
B.33   Other personal property
          Prepaid assets                                 16,638
          Construction in process                    16,668,929

       TOTAL SCHEDULED ASSETS                      $141,359,695
                                                  =============

C.     Property Claimed as Exempt                          None

D.     Secured Claims
          JPMorgan Chase Bank, N.A.                     Unknown
          Others                                        Unknown

E.     Unsecured Priority Claims
          Internal Revenue Service                      Unknown
          Others                                        Unknown
                 
F.     Unsecured NonPriority Claims
          Corning Incorporated                       $2,249,390
          Past, Present & Former Employees:
             Post-Employment Pension Benefits         9,466,000
             Post-Employment Health, Life Benefits    5,499,000
          Delphi Automotive Systems LLC              59,157,529
          GMEAG Corporate Material Brokering            986,085
          NGK Automotive Ceramics USA, Inc.           3,608,176
          Others                                      5,132,206

       TOTAL SCHEDULED LIABILITIES                  $86,098,386
                                                   ============

ASEC Manufacturing also scheduled unliquidated secured claims
from:

     * Citicorp Vendor Finance Inc.,       
     * Crown Credit Company, and  
     * Toyota Motor Credit Corp.

Three Debtors also scheduled unliquidated unsecured priority
claims from:

      Debtor                    Creditor
      ------                    --------
      ASEC Manufacturing        Rogers County Treasurer
                                State of Oklahoma
                                U.S. Dept. of State/Visa

      Environmental Catalysts   Delaware Division of Corporations

      Exhaust Systems           Michigan Department of Treasury
                                Michigan Department of Labor
                                Oklahoma Tax Commission
                                Delaware Division of Corporations
                                Treasurer, City of Flint

A full text copy of Delphi Corp.'s ASEC entities' list of
Interests in insurance policies is available for free at:

           http://ResearchArchives.com/t/s?52e

Headquartered in Troy, Michigan, Delphi Corporation --
http://www.delphi.com/-- is the single largest global supplier of     
vehicle electronics, transportation components, integrated systems
and modules, and other electronic technology.  The Company's
technology and products are present in more than 75 million
vehicles on the road worldwide.  The Company filed for chapter 11
protection on Oct. 8, 2005 (Bankr. S.D.N.Y. Lead Case No.
05-44481).  John Wm. Butler Jr., Esq., John K. Lyons, Esq., and
Ron E. Meisler, Esq., at Skadden, Arps, Slate, Meagher & Flom LLP,
represent the Debtors in their restructuring efforts.  As of
Aug. 31, 2005, the Debtors' balance sheet showed $17,098,734,530
in total assets and $22,166,280,476 in total debts. (Delphi
Bankruptcy News, Issue No. 15; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


DELPHI CORP: Aspire Files Schedules of Assets and Liabilities
-------------------------------------------------------------

A.     Real Estate                                         None

B.     Personal Property
          JPMorgan Chase Bank, N.A.                  $1,509,912
B.9    Interests in insurance policies             Undetermined
B.15   Accounts receivable
          Trade                                         644,775
          Allowances                                     (6,893)
B.27   Machinery, furniture and fixtures                 38,360
B.28   Inventory                                         10,000

       TOTAL SCHEDULED ASSETS                        $2,196,154
                                                    ===========

C.     Property Claimed as Exempt                          None

D.     Secured Claims
          Delphi Corp.                                  Unknown
          JPMorgan Chase Bank, N.A.                     Unknown
          Michele D'Andrea                              Unknown

E.     Unsecured Priority Claims   
          City of Philadelphia                          Unknown
          Del. Division of Revenue                      Unknown
          Internal Revenue Service                      Unknown
          Michigan Dept. of Labor                       Unknown
          Ohio Dept. of Taxation                        Unknown
          PA Department of Revenue                      Unknown
          State New Jersey Dept. of Taxation            Unknown

F.     Unsecured NonPriority Claims
          Delphi Automotive Systems LLC               2,216,067
          Others                                         24,164

       TOTAL SCHEDULED LIABILITIES                   $2,240,231
                                                    ===========

A full text copy of Aspire Inc.'s list of Interests in insurance
policies is available for free at:

           http://ResearchArchives.com/t/s?52f

Headquartered in Troy, Michigan, Delphi Corporation --
http://www.delphi.com/-- is the single largest global supplier of     
vehicle electronics, transportation components, integrated systems
and modules, and other electronic technology.  The Company's
technology and products are present in more than 75 million
vehicles on the road worldwide.  The Company filed for chapter 11
protection on Oct. 8, 2005 (Bankr. S.D.N.Y. Lead Case No.
05-44481).  John Wm. Butler Jr., Esq., John K. Lyons, Esq., and
Ron E. Meisler, Esq., at Skadden, Arps, Slate, Meagher & Flom LLP,
represent the Debtors in their restructuring efforts.  As of
Aug. 31, 2005, the Debtors' balance sheet showed $17,098,734,530
in total assets and $22,166,280,476 in total debts. (Delphi
Bankruptcy News, Issue No. 15; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


DELPHI CORP: China LLC Files Schedules of Assets and Liabilities
----------------------------------------------------------------

A.     Real Estate                                         None

B.     Personal Property
B.2    Bank accounts
          JPMorgan Chase Bank                            $1,090
B.9    Interests in Insurance Policies             Undetermined
B.12   Stock and Interests       
          Delphi Auto Sys (China) Holding Co.      Undetermined
B.13   Interests in partnerships
          Beijing Delphi Wan Yuan Engine           Undetermined
          Delphi Saginaw Lingyun Drive Shaft       Undetermined

       TOTAL SCHEDULED ASSETS                            $1,090
                                                        =======

C.     Property Claimed as Exempt                          None

D.     Secured Claims
          JPMorgan Chase Bank, N.A.                     Unknown

E.     Unsecured Priority Claims
          Internal Revenue Service                      Unknown
          Shanghai Municipal Nanhui                     Unknown
          State of Delaware                             Unknown

F.     Unsecured NonPriority Claims
          Delphi Auto Sys (China) Holding Co.       $11,246,732
          Pension Benefit Guaranty Corp.                Unknown

       TOTAL SCHEDULED LIABILITIES                  $11,246,732
                                                   ============

A full text copy of China LLC's list of Interests in insurance
policies is available for free at:

           http://ResearchArchives.com/t/s?530

Headquartered in Troy, Michigan, Delphi Corporation --
http://www.delphi.com/-- is the single largest global supplier of     
vehicle electronics, transportation components, integrated systems
and modules, and other electronic technology.  The Company's
technology and products are present in more than 75 million
vehicles on the road worldwide.  The Company filed for chapter 11
protection on Oct. 8, 2005 (Bankr. S.D.N.Y. Lead Case No.
05-44481).  John Wm. Butler Jr., Esq., John K. Lyons, Esq., and
Ron E. Meisler, Esq., at Skadden, Arps, Slate, Meagher & Flom LLP,
represent the Debtors in their restructuring efforts.  As of
Aug. 31, 2005, the Debtors' balance sheet showed $17,098,734,530
in total assets and $22,166,280,476 in total debts. (Delphi
Bankruptcy News, Issue No. 15; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


DELPHI CORP: Connection Systems Files Schedules of Assets & Debts
-----------------------------------------------------------------

A.     Real Estate                                         None

B.     Personal Property
B.2    Bank accounts                         
          Bank of America, N.A.                      $1,067,486
B.9    Interests in insurance policies             Undetermined
B.12   Stock and Interests
          DCS - Tijuana, S.A. de C.V.              Undetermined
B.15   Accounts receivable
          Trade                                       4,445,626
          Intercompany                                3,217,844
          Allowances                                    (43,000)
B.23   Automobiles                                        3,446
B.26   Office Equipment                                  28,389
B.27   Machinery, furniture and fixtures              3,388,934
B.28   Inventory                                     17,345,226
          Prepaid expenses                              214,105
          Construction in progress                       69,326

       TOTAL SCHEDULED ASSETS                       $29,737,383
                                                   ============

C.     Property Claimed as Exempt                          None

D.     Secured Claims
          JPMorgan Chase Bank, N.A.                     Unknown
          OCE-USA, Inc.                                 Unknown

E.     Unsecured Priority Claims
          Alabama Dept. of Revenue                      Unknown
          Comptroller of P.A., Austin, TX               Unknown
          International Revenue Service                 Unknown
          Kilroy Realty Corp.                           Unknown
          Ohio Dept. of Taxation                        Unknown
          Orange County Collector                       Unknown
          Orange County Treasurer                       Unknown
          Secretary of State, Sacramento, CA            Unknown

F.     Unsecured NonPriority Claims
          Amphenol RF                                  $651,673
          Current, Former & Retired Employees         6,691,000
          Delphi Auto Sys LLC                        52,411,817
          Judd Wire Inc.                                238,564
          Metal Surfaces Holding Co.                    120,935
          Parlex Corp.                                  294,723
          Solid State Stamping Inc.                     120,173
          Southern California Gas Co.                   178,615
          Specialty Electronics Inc.                    161,469
          Speed Tech Corp.                              142,866
          Tyco Electronics Corp.                        101,865
          Others                                      2,370,748

       TOTAL SCHEDULED LIABILITIES                  $63,484,448
                                                   ============

A full text copy of Connection Systems' list of Interests in
insurance policies is available for free at:

           http://ResearchArchives.com/t/s?531

Headquartered in Troy, Michigan, Delphi Corporation --
http://www.delphi.com/-- is the single largest global supplier of     
vehicle electronics, transportation components, integrated systems
and modules, and other electronic technology.  The Company's
technology and products are present in more than 75 million
vehicles on the road worldwide.  The Company filed for chapter 11
protection on Oct. 8, 2005 (Bankr. S.D.N.Y. Lead Case No.
05-44481).  John Wm. Butler Jr., Esq., John K. Lyons, Esq., and
Ron E. Meisler, Esq., at Skadden, Arps, Slate, Meagher & Flom LLP,
represent the Debtors in their restructuring efforts.  As of
Aug. 31, 2005, the Debtors' balance sheet showed $17,098,734,530
in total assets and $22,166,280,476 in total debts. (Delphi
Bankruptcy News, Issue No. 15; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


DELPHI CORP: DAS Global Files Schedules of Assets and Liabilities
-----------------------------------------------------------------

A.     Real Estate                                         None

B.     Personal Property
B.9    Interests in Insurance Policies             Undetermined
B.12   Stock and Interests
          DAS (Thailand) Ltd.                      Undetermined
          Delphi Korea Corporation                 Undetermined
B.13   Interests in partnerships
          Delphi Otomotiv Sistemleri Sanayi
             ve Ticaret Anonim Sirket              Undetermined

       TOTAL SCHEDULED ASSETS                                --
                                                        =======

C.     Property Claimed as Exempt                          None

D.     Secured Claims
          JPMorgan Chase Bank, N.A.                     Unknown
          Mercedes-Benz U.S. Int'l Inc.                 Unknown

E.     Unsecured Priority Claims
          Internal Revenue Service                      Unknown
          State of Delaware Div. of Corporations        Unknown

F.     Unsecured NonPriority Claims
          Delphi Auto Sys (Holding), Inc.            $9,890,382
          Pension Benefit Guaranty Corp.                Unknown

       TOTAL SCHEDULED LIABILITIES                   $9,890,382
                                                    ===========

A full text copy of DAS Global Holding's list of Interests in
insurance policies is available for free at:

            http://ResearchArchives.com/t/s?532

Headquartered in Troy, Michigan, Delphi Corporation --
http://www.delphi.com/-- is the single largest global supplier of     
vehicle electronics, transportation components, integrated systems
and modules, and other electronic technology.  The Company's
technology and products are present in more than 75 million
vehicles on the road worldwide.  The Company filed for chapter 11
protection on Oct. 8, 2005 (Bankr. S.D.N.Y. Lead Case No.
05-44481).  John Wm. Butler Jr., Esq., John K. Lyons, Esq., and
Ron E. Meisler, Esq., at Skadden, Arps, Slate, Meagher & Flom LLP,
represent the Debtors in their restructuring efforts.  As of
Aug. 31, 2005, the Debtors' balance sheet showed $17,098,734,530
in total assets and $22,166,280,476 in total debts. (Delphi
Bankruptcy News, Issue No. 15; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


DELPHI CORP: DAS Human Resources Files Schedules of Assets & Debts
------------------------------------------------------------------

A.     Real Estate                                         None

B.     Personal Property
B.9    Interests in Insurance Policies             Undetermined

       TOTAL SCHEDULED ASSETS                                --
                                                          =====

C.     Property Claimed as Exempt                          None

D.     Secured Claims
          Mercedes-Benz U.S. Int'l, Inc.                Unknown

E.     Unsecured Priority Claims
          Internal Revenue Service                      Unknown
          State of Delaware Div. of Corporations        Unknown

F.     Unsecured NonPriority Claims
          Pension Benefit Guaranty Corp.                Unknown

       TOTAL SCHEDULED LIABILITIES                           --
                                                          =====

A full text copy of Human Resources LLC's list of Interests in
insurance policies is available for free at:

             http://ResearchArchives.com/t/s?533

Headquartered in Troy, Michigan, Delphi Corporation --
http://www.delphi.com/-- is the single largest global supplier of     
vehicle electronics, transportation components, integrated systems
and modules, and other electronic technology.  The Company's
technology and products are present in more than 75 million
vehicles on the road worldwide.  The Company filed for chapter 11
protection on Oct. 8, 2005 (Bankr. S.D.N.Y. Lead Case No.
05-44481).  John Wm. Butler Jr., Esq., John K. Lyons, Esq., and
Ron E. Meisler, Esq., at Skadden, Arps, Slate, Meagher & Flom LLP,
represent the Debtors in their restructuring efforts.  As of
Aug. 31, 2005, the Debtors' balance sheet showed $17,098,734,530
in total assets and $22,166,280,476 in total debts. (Delphi
Bankruptcy News, Issue No. 15; Bankruptcy Creditors' Service,
Inc., 215/945-7000)
  

DELPHI CORP: DAS International Files Schedules of Assets & Debts
----------------------------------------------------------------

A.     Real Estate                                         None

B.     Personal Property
B.9    Interests in insurance policies             Undetermined

       TOTAL SCHEDULED ASSETS                                --
                                                          =====

C.     Property Claimed as Exempt                          None

D.     Secured Claims
          Mercedes-Benz U.S. Int'l Inc.                 Unknown

E.     Unsecured Priority Claims
          Internal Revenue Service                      Unknown
          State of Delaware Div. of Corporations        Unknown

F.     Unsecured NonPriority Claims
          Pension Benefit Guaranty Corp.                Unknown

       TOTAL SCHEDULED LIABILITIES                           --
                                                          =====

A full text copy of DAS International's list of Interests in
insurance policies is available for free at:

           http://ResearchArchives.com/t/s?534

Headquartered in Troy, Michigan, Delphi Corporation --
http://www.delphi.com/-- is the single largest global supplier of     
vehicle electronics, transportation components, integrated systems
and modules, and other electronic technology.  The Company's
technology and products are present in more than 75 million
vehicles on the road worldwide.  The Company filed for chapter 11
protection on Oct. 8, 2005 (Bankr. S.D.N.Y. Lead Case No.
05-44481).  John Wm. Butler Jr., Esq., John K. Lyons, Esq., and
Ron E. Meisler, Esq., at Skadden, Arps, Slate, Meagher & Flom LLP,
represent the Debtors in their restructuring efforts.  As of
Aug. 31, 2005, the Debtors' balance sheet showed $17,098,734,530
in total assets and $22,166,280,476 in total debts. (Delphi
Bankruptcy News, Issue No. 15; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


DELPHI CORP: DAS Korea Files Schedules of Assets and Liabilities
----------------------------------------------------------------

A.     Real Estate                                         None

B.     Personal Property
B.2    Bank accounts
          Citibank                                         $100
B.9    Interests in Insurance Policies             Undetermined   

       TOTAL SCHEDULED ASSETS                              $100
                                                          =====

C.     Property Claimed as Exempt                          None

D.     Secured Claims
          Mercedes-Benz U.S. Int'l, Inc.                Unknown

E.     Unsecured Priority Claims
          Internal Revenue Service                      Unknown
          State of Delaware Div. of Corporations        Unknown

F.     Unsecured NonPriority Claims
          Pension Benefit Guaranty Corp.                Unknown

       TOTAL SCHEDULED LIABILITIES                           --
                                                          =====

A full text copy of DAS Korea's list of Interests in insurance
policies is available for free at:

           http://ResearchArchives.com/t/s?535

Headquartered in Troy, Michigan, Delphi Corporation --
http://www.delphi.com/-- is the single largest global supplier of     
vehicle electronics, transportation components, integrated systems
and modules, and other electronic technology.  The Company's
technology and products are present in more than 75 million
vehicles on the road worldwide.  The Company filed for chapter 11
protection on Oct. 8, 2005 (Bankr. S.D.N.Y. Lead Case No.
05-44481).  John Wm. Butler Jr., Esq., John K. Lyons, Esq., and
Ron E. Meisler, Esq., at Skadden, Arps, Slate, Meagher & Flom LLP,
represent the Debtors in their restructuring efforts.  As of
Aug. 31, 2005, the Debtors' balance sheet showed $17,098,734,530
in total assets and $22,166,280,476 in total debts. (Delphi
Bankruptcy News, Issue No. 15; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


DELPHI CORP: DAS Overseas Files Schedules of Assets and Debts
-------------------------------------------------------------

A.     Real Estate                                         None

B.     Personal Property
B.1    Cash on hand
          Petty cash                                       $105
B.2    Bank accounts
          Citibank                                        1,500
B.9    Interests in insurance policies             Undetermined
B.15   Accounts receivable
          Intercompany                                   69,471

       TOTAL SCHEDULED ASSETS                           $71,076
                                                       ========

C.     Property Claimed as Exempt                          None

D.     Secured Claims
          Mercedes-Benz U.S. Int'l, Inc.                Unknown

E.     Unsecured Priority Claims
          International Revenue Service                 Unknown
          State of Delaware Div. of Corporations        Unknown

F.     Unsecured NonPriority Claims
          Pension Benefit Guaranty Corp.                Unknown

       TOTAL SCHEDULED LIABILITIES                           --
                                                         ======

A full text copy of DAS Overseas Corp.'s list of Interests in
insurance policies is available for free at:

            http://ResearchArchives.com/t/s?536

Headquartered in Troy, Michigan, Delphi Corporation --
http://www.delphi.com/-- is the single largest global supplier of     
vehicle electronics, transportation components, integrated systems
and modules, and other electronic technology.  The Company's
technology and products are present in more than 75 million
vehicles on the road worldwide.  The Company filed for chapter 11
protection on Oct. 8, 2005 (Bankr. S.D.N.Y. Lead Case No.
05-44481).  John Wm. Butler Jr., Esq., John K. Lyons, Esq., and
Ron E. Meisler, Esq., at Skadden, Arps, Slate, Meagher & Flom LLP,
represent the Debtors in their restructuring efforts.  As of
Aug. 31, 2005, the Debtors' balance sheet showed $17,098,734,530
in total assets and $22,166,280,476 in total debts. (Delphi
Bankruptcy News, Issue No. 15; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


DELPHI CORP: DAS Risk Management Files Schedules of Assets & Debts
------------------------------------------------------------------

A.     Real Estate                                         None

B.     Personal Property
B.9    Interests in insurance policies             Undetermined
B.33   Other personal property
          Commodities hedges in gain
             position as of 9/30/05                  $3,471,669

       TOTAL SCHEDULED ASSETS                        $3,471,669
                                                    ===========

C.     Property Claimed as Exempt                          None

D.     Secured Claims
          Barclays                                      Unknown
          Goldman Sachs                                 Unknown
          JPMorgan Chase Bank, N.A.                     Unknown
          Morgan Stanley                                Unknown

E.     Unsecured Priority Claims
          Internal Revenue Service                      Unknown
          Michigan Department of Treasury               Unknown
          Michigan Department of Labor                  Unknown
          Michigan Dept. of Labor & Economic Growth     Unknown

F.     Unsecured NonPriority Claims
          Aubert, Harold                                Unknown
          Palmer, Cindie L.                             Unknown
          Pension Benefit Guaranty Corp.                Unknown
          Westley Industries, Inc.                      Unknown
          Westley International, Inc.                   Unknown

       TOTAL SCHEDULED LIABILITIES                           --
                                                          =====

A full text copy of DAS Risk Management Corp.'s list of Interests
in insurance policies is available for free at:

          http://ResearchArchives.com/t/s?537

Headquartered in Troy, Michigan, Delphi Corporation --
http://www.delphi.com/-- is the single largest global supplier of     
vehicle electronics, transportation components, integrated systems
and modules, and other electronic technology.  The Company's
technology and products are present in more than 75 million
vehicles on the road worldwide.  The Company filed for chapter 11
protection on Oct. 8, 2005 (Bankr. S.D.N.Y. Lead Case No.
05-44481).  John Wm. Butler Jr., Esq., John K. Lyons, Esq., and
Ron E. Meisler, Esq., at Skadden, Arps, Slate, Meagher & Flom LLP,
represent the Debtors in their restructuring efforts.  As of
Aug. 31, 2005, the Debtors' balance sheet showed $17,098,734,530
in total assets and $22,166,280,476 in total debts. (Delphi
Bankruptcy News, Issue No. 15; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


DELPHI CORP: DAS Services Files Schedules of Assets and Debts
-------------------------------------------------------------

A.     Real Estate                                         None

B.     Personal Property
B.2    Bank accounts
          Bank of America, N.A.                      $5,968,382
B.9    Interests in insurance policies             Undetermined

       TOTAL SCHEDULED ASSETS                                --
                                                         ======

C.     Property Claimed as Exempt                          None

D.     Secured Claims
          JPMorgan Chase Bank, N.A.                     Unknown
          Mercedes-Benz U.S. Int'l                      Unknown

E.     Unsecured Priority Claims
          Alabama Dept. of Revenue                      Unknown
          Delaware Division of Corporations             Unknown
          California Secretary of State                 Unknown
          City of Gadsden Revenue Department            Unknown
          Comptroller of Public Accounts                Unknown
          NYS Dept. of State Div. of Corps.             Unknown
          Extension Request - NR                        Unknown
          Franchise Tax Board                           Unknown
          Georgia Dept. of Revenue                      Unknown
          Georgia Income Tax Division                   Unknown
          Indiana Dept of Revenue                       Unknown
          Indiana Secretary of State                    Unknown
          Internal Revenue Service                      Unknown
          Kansas Income Tax                             Unknown
          Kansas Secretary of State                     Unknown
          Office of Revenue                             Unknown
          Office of Secretary of State                  Unknown
          Delaware Division of Corporations             Unknown
          NJ Bureau of Commercial Recording             Unknown
          NJ Division of Taxation                       Unknown
          State Processing Center                       Unknown
          Wisconsin Dept. of Revenue                    Unknown
          Wisconsin Dept. of Financial Inst.            Unknown

F.     Unsecured NonPriority Claims
          General Motors                                Unknown
          Kraus, Jessica                                Unknown
          Lease Plan USA, Inc.                          Unknown
          Mettrick, Steven J.                           Unknown
          Pension Benefit Guaranty Corp.                Unknown
          Pritchard, Deborah Brown                      Unknown

       TOTAL SCHEDULED LIABILITIES                           --
                                                         ======

A full text copy of DAS Services LLC's list of Interests in
insurance policies is available for free at:

          http://ResearchArchives.com/t/s?538

Headquartered in Troy, Michigan, Delphi Corporation --
http://www.delphi.com/-- is the single largest global supplier of     
vehicle electronics, transportation components, integrated systems
and modules, and other electronic technology.  The Company's
technology and products are present in more than 75 million
vehicles on the road worldwide.  The Company filed for chapter 11
protection on Oct. 8, 2005 (Bankr. S.D.N.Y. Lead Case No.
05-44481).  John Wm. Butler Jr., Esq., John K. Lyons, Esq., and
Ron E. Meisler, Esq., at Skadden, Arps, Slate, Meagher & Flom LLP,
represent the Debtors in their restructuring efforts.  As of
Aug. 31, 2005, the Debtors' balance sheet showed $17,098,734,530
in total assets and $22,166,280,476 in total debts. (Delphi
Bankruptcy News, Issue No. 15; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


DELPHI CORP: DAS Tennessee Files Schedules of Assets and Debts
--------------------------------------------------------------

A.     Real Estate                                         None

B.     Personal Property
B.9    Interests in Insurance Policies             Undetermined
B.13   Interests in partnerships
          PBR Knoxville LLC                        Undetermined

       TOTAL SCHEDULED ASSETS                                --
                                                          =====

C.     Property Claimed as Exempt                          None

D.     Secured Claims
          JPMorgan Chase Bank, N.A.                     Unknown
          Mercedes-Benz U.S. Int'l Inc.                 Unknown

E.     Unsecured Priority Claims
          Internal Revenue Service                      Unknown
          State of Delaware Div. of Corporations        Unknown
          Tennessee Department of Revenue               Unknown

F.     Unsecured NonPriority Claims
          DAS (Holding), Inc.                        $3,748,000
          Pension Benefit Guaranty Corp.                Unknown

       TOTAL SCHEDULED LIABILITIES                   $3,748,000
                                                    ===========

A full text copy of DAS Tennessee Inc.'s list of Interests in
insurance policies is available for free at:

          http://ResearchArchives.com/t/s?539

Headquartered in Troy, Michigan, Delphi Corporation --
http://www.delphi.com/-- is the single largest global supplier of     
vehicle electronics, transportation components, integrated systems
and modules, and other electronic technology.  The Company's
technology and products are present in more than 75 million
vehicles on the road worldwide.  The Company filed for chapter 11
protection on Oct. 8, 2005 (Bankr. S.D.N.Y. Lead Case No.
05-44481).  John Wm. Butler Jr., Esq., John K. Lyons, Esq., and
Ron E. Meisler, Esq., at Skadden, Arps, Slate, Meagher & Flom LLP,
represent the Debtors in their restructuring efforts.  As of
Aug. 31, 2005, the Debtors' balance sheet showed $17,098,734,530
in total assets and $22,166,280,476 in total debts. (Delphi
Bankruptcy News, Issue No. 15; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


DELPHI CORP: DAS Thailand Files Schedules of Assets and Debts
-------------------------------------------------------------

A.     Real Estate                                         None

B.     Personal Property
B.2    Bank accounts
          Citibank                                       $1,000
B.9    Interests in insurance policies             Undetermined

       TOTAL SCHEDULED ASSETS                            $1,000
                                                        =======

C.     Property Claimed as Exempt                          None

D.     Secured Claims
          JPMorgan Chase Bank, N.A.                     Unknown
          Mercedes-Benz U.S. International              Unknown

E.     Unsecured Priority Claims
          Internal Revenue Service                      Unknown
          State of Delaware Div. of Corporations        Unknown

F.     Unsecured NonPriority Claims
          Delphi Automotive Systems (Holding), Inc.     $27,127
          Pension Benefit Guaranty Corp.                Unknown

       TOTAL SCHEDULED LIABILITIES                      $27,127
                                                       ========

A full text copy of DAS Thailand Inc.'s list of Interests in
insurance policies is available for free at:

           http://ResearchArchives.com/t/s?53a

Headquartered in Troy, Michigan, Delphi Corporation --
http://www.delphi.com/-- is the single largest global supplier of     
vehicle electronics, transportation components, integrated systems
and modules, and other electronic technology.  The Company's
technology and products are present in more than 75 million
vehicles on the road worldwide.  The Company filed for chapter 11
protection on Oct. 8, 2005 (Bankr. S.D.N.Y. Lead Case No.
05-44481).  John Wm. Butler Jr., Esq., John K. Lyons, Esq., and
Ron E. Meisler, Esq., at Skadden, Arps, Slate, Meagher & Flom LLP,
represent the Debtors in their restructuring efforts.  As of
Aug. 31, 2005, the Debtors' balance sheet showed $17,098,734,530
in total assets and $22,166,280,476 in total debts. (Delphi
Bankruptcy News, Issue No. 15; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


DELPHI CORP: Electronics Holding Files Schedules of Assets & Debts
------------------------------------------------------------------

A.     Real Estate                                         None

B.     Personal Property                   
B.9    Interests in insurance policies             Undetermined
B.13   Interests in partnerships
          Shanghai Delco Electron. & Instrument.   Undetermined

       TOTAL SCHEDULED ASSETS                                --
                                                          =====

C.     Property Claimed as Exempt                          None

D.     Secured Claims
          JPMorgan Chase Bank, N.A.                     Unknown

E.     Unsecured Priority Claims
          Internal Revenue Service                      Unknown
          State of Delaware Div. of Corporations        Unknown

F.     Unsecured NonPriority Claims
          Pension Benefit Guaranty Corp.                Unknown

       TOTAL SCHEDULED LIABILITIES                           --
                                                          =====

A full text copy of Delphi Electronics Holding's list of Interests
in insurance policies is available for free at:

           http://ResearchArchives.com/t/s?53b

Headquartered in Troy, Michigan, Delphi Corporation --
http://www.delphi.com/-- is the single largest global supplier of     
vehicle electronics, transportation components, integrated systems
and modules, and other electronic technology.  The Company's
technology and products are present in more than 75 million
vehicles on the road worldwide.  The Company filed for chapter 11
protection on Oct. 8, 2005 (Bankr. S.D.N.Y. Lead Case No.
05-44481).  John Wm. Butler Jr., Esq., John K. Lyons, Esq., and
Ron E. Meisler, Esq., at Skadden, Arps, Slate, Meagher & Flom LLP,
represent the Debtors in their restructuring efforts.  As of
Aug. 31, 2005, the Debtors' balance sheet showed $17,098,734,530
in total assets and $22,166,280,476 in total debts. (Delphi
Bankruptcy News, Issue No. 15; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


DELPHI CORP: Foreign Sales Files Schedules of Assets and Debts
--------------------------------------------------------------

A.     Real Estate                                         None

B.     Personal Property                
B.9    Interests in insurance policies             Undetermined

       TOTAL SCHEDULED ASSETS                                --
                                                          =====

C.     Property Claimed as Exempt                          None

D.     Secured Claims                                      None

E.     Unsecured Priority Claims
          Internal Revenue Service                      Unknown

F.     Unsecured NonPriority Claims
          Pension Benefit Guaranty Corp.                Unknown

       TOTAL SCHEDULED LIABILITIES                           --
                                                          =====

A full text copy of Delphi Foreign Sales' list of Interests in
insurance policies is available for free at:

          http://ResearchArchives.com/t/s?53c

Headquartered in Troy, Michigan, Delphi Corporation --
http://www.delphi.com/-- is the single largest global supplier of     
vehicle electronics, transportation components, integrated systems
and modules, and other electronic technology.  The Company's
technology and products are present in more than 75 million
vehicles on the road worldwide.  The Company filed for chapter 11
protection on Oct. 8, 2005 (Bankr. S.D.N.Y. Lead Case No.
05-44481).  John Wm. Butler Jr., Esq., John K. Lyons, Esq., and
Ron E. Meisler, Esq., at Skadden, Arps, Slate, Meagher & Flom LLP,
represent the Debtors in their restructuring efforts.  As of
Aug. 31, 2005, the Debtors' balance sheet showed $17,098,734,530
in total assets and $22,166,280,476 in total debts. (Delphi
Bankruptcy News, Issue No. 15; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


DELPHI CORP: Integrated Files Schedules of Assets and Debts
-----------------------------------------------------------

A.     Real Estate                                         None

B.     Personal Property
B.1    Cash on hand                                        $250
B.2    Bank accounts
          Bank One, MI                                  784,548
B.3    Security deposits
          Rent Deposit                                   14,417
B.9    Interests in Insurance Policies             Undetermined
B.12   Stock and Interests
          Aspire Inc.                              Undetermined
B.15   Accounts receivable
          Trade                                         180,719
          Allowances                                     (3,506)
B.27   Machinery, furniture and fixtures                 26,619
B.28   Inventory                                        310,659

       TOTAL SCHEDULED ASSETS                        $1,313,706
                                                    ===========

C.     Property Claimed as Exempt                          None

D.     Secured Claims
          Bank One                                      Unknown
          CIT Technologies Corp.                        Unknown
          Delphi Corp.                                  Unknown
          JPMorgan Chase Bank, N.A.                     Unknown

E.     Unsecured Priority Claims
          Internal Revenue Service                      Unknown

F.     Unsecured NonPriority Claims
          Bailey Russell                                 $3,376
          Ease Diagnostics                               17,634
          General Motors Corp                            18,783
          Ingram Micro Inc.                               1,028
          Insight                                        20,220
          Level 3 Communications LLC                      1,521
          New Image Building Services                       800
          Ricoh Customer Finance Corp.                      188

       TOTAL SCHEDULED LIABILITIES                      $63,550
                                                       ========

A full text copy of Delphi Integrated Service Solutions Inc.'s
list of Interests in insurance policies is available for free at
http://ResearchArchives.com/t/s?53d

Headquartered in Troy, Michigan, Delphi Corporation --
http://www.delphi.com/-- is the single largest global supplier of     
vehicle electronics, transportation components, integrated systems
and modules, and other electronic technology.  The Company's
technology and products are present in more than 75 million
vehicles on the road worldwide.  The Company filed for chapter 11
protection on Oct. 8, 2005 (Bankr. S.D.N.Y. Lead Case No.
05-44481).  John Wm. Butler Jr., Esq., John K. Lyons, Esq., and
Ron E. Meisler, Esq., at Skadden, Arps, Slate, Meagher & Flom LLP,
represent the Debtors in their restructuring efforts.  As of
Aug. 31, 2005, the Debtors' balance sheet showed $17,098,734,530
in total assets and $22,166,280,476 in total debts. (Delphi
Bankruptcy News, Issue No. 15; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


DELPHI CORP: International Holdings' Schedules of Assets & Debts
----------------------------------------------------------------

A.     Real Estate                                         None

B.9    Interests in Insurance Policies             Undetermined
B.12   Stock and Interests
          Delphi Alambrados Automotrices           Undetermined
          DAS (Thailand) Ltd.                      Undetermined
          DAS do Brasil Ltda.                      Undetermined
          DAS limited Sirketi                      Undetermined
          DAS Luxembourg S.A.                      Undetermined
          DAS Private Ltd.                         Undetermined
          DAS, S.A. de C.V.                        Undetermined
          Delphi Belgium N.V.                      Undetermined
          Delphi Caleados, S.A. de C.V.            Undetermined
          Delphi Controladora, S.A. de C.V.        Undetermined
          Delphi Czech Republic, k.s.              Undetermined
          Delphi Diesel Systems do Brasi Ltda.     Undetermined
          Delphi Diesel Sys Pakistan               Undetermined
          Delphi Ensable de Cables y Componentes   Undetermined
          Delphi Hold. Hungary Asset Mngmnt        Undetermined
          Delphi Int'l Hold. Corp. Luxembourg      Undetermined
          Delphi Italia Electric Sielin            Undetermined
          Delphi Packard Romania SRL               Undetermined
          Productus Delco de Chihuahua             Undetermined
          Sistemas Electricos y Commutadores       Undetermined
B.13   Interests in partnerships
          Delphi Otomotiv Sistemlery Sanayi        Undetermined

       TOTAL SCHEDULED ASSETS                                --
                                                         ======

C.     Property Claimed as Exempt                          None

D.     Secured Claims
          JPMorgan Chase Bank, N.A.                     Unknown

E.     Unsecured Priority Claims
          Internal Revenue Service                      Unknown
          Delaware Division of Corporations             Unknown

F.     Unsecured NonPriority Claims
          Delphi Automotive Systems, LLC            $11,290,264
          Delphi Corporation                                862
          Pension Benefit Guaranty Corp.                Unknown

       TOTAL SCHEDULED LIABILITIES                  $11,291,126
                                                   ============

A full text copy of Delphi International Holdings' list of
Interests in insurance policies is available for free at:

         http://ResearchArchives.com/t/s?53e

Headquartered in Troy, Michigan, Delphi Corporation --
http://www.delphi.com/-- is the single largest global supplier of     
vehicle electronics, transportation components, integrated systems
and modules, and other electronic technology.  The Company's
technology and products are present in more than 75 million
vehicles on the road worldwide.  The Company filed for chapter 11
protection on Oct. 8, 2005 (Bankr. S.D.N.Y. Lead Case No.
05-44481).  John Wm. Butler Jr., Esq., John K. Lyons, Esq., and
Ron E. Meisler, Esq., at Skadden, Arps, Slate, Meagher & Flom LLP,
represent the Debtors in their restructuring efforts.  As of
Aug. 31, 2005, the Debtors' balance sheet showed $17,098,734,530
in total assets and $22,166,280,476 in total debts. (Delphi
Bankruptcy News, Issue No. 15; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


FOOTSTAR INC: Earns $10.3 Million for the Period Ended Dec. 31
--------------------------------------------------------------
On Feb. 2, 2006, Footstar, Inc., and its debtor-affiliates filed
their monthly operating report for the period from Nov. 27, 2005,
to Dec. 31, 2005, with the U.S. Bankruptcy Court for the Southern
District of New York.

The Debtors reported $10,300,000 net income on $85,800,000 of net
sales for the period from Nov. 27, 2005, to Dec. 31, 2005.  The
Debtors also reported a cumulative net loss of $48,700,000 on
$1,409,700,000 of net sales from March 3, 2004, through Dec. 31,
2005.

At Dec. 31, 2005, Footstar, Inc.'s consolidated balance sheet
showed:

      Total Current Assets                      $318,500,000
      Total Assets                               358,700,000
      Current Liabilities Subject to Compromise  144,200,000
      Total Liabilities                          320,400,000
      Total Shareholders' Equity                 $38,300,000

A full-text copy of Footstar, Inc.'s Monthly Operating Report for
the period from Nov. 27, 2005 to Dec. 31, 2005, is available at no
charge at  http://ResearchArchives.com/t/s?52d

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: Posts $21.4 Million Net Loss in December 2005
--------------------------------------------------------------

             Kaiser Aluminum Corporation -- All Debtors
                      Unaudited Balance Sheets
                      As of December 31, 2005
                           (In Thousands)

                              ASSETS

Cash                                                     $56,262

Receivables:
    Trade                                                104,606
    Other                                                  6,369
                                                      ----------
Total Receivables                                        110,975

Inventories                                              115,591
Prepaid expenses and other current assets                 19,111
                                                      ----------
Total current assets                                     301,939

Investments in and advances to subsidiaries               19,317
Intercompany receivables/payables, net                    (4,056)
Property, plant, and equipment - net                     224,147
Deferred income taxes                                          -
Restricted proceeds from sale of commodity interests           -
Other assets                                           1,015,796
                                                      ----------
Total Assets                                          $1,557,143
                                                      ==========

                LIABILITIES & STOCKHOLDERS' EQUITY

Liabilities not subject to compromise:
    Accounts Payable                                     $52,493
    Accrued interest                                       1,033
    Accrued salaries, wages and related expenses          42,064
    Accrued post retirement benefit - current                  -
    Other accrued liabilities                             61,401
    Payable to affiliates                                 14,800
    Long term debt - current portion                       1,157
                                                      ----------
Total current liabilities                                172,948

Long-term liabilities                                     39,203
Accrued postretirement benefit obligation                      -
Long-term debt                                             1,212
Liabilities subject to compromise                      4,497,258
Minority interests                                           655

Stockholders' equity:
    Preference stock                                           -
    Common stock                                             738
    Additional capital                                  (248,964)
Accumulated deficit - As of filing date               (1,296,913)
Accumulated deficit - Post filing date                (1,596,609)
Accumulated other comprehensive income (loss)            (12,385)
Note receivable from parent                                    -
                                                      ----------
Total Liabilities & Stockholders' Equity              $1,557,143
                                                      ==========

             Kaiser Aluminum Corporation -- All Debtors
                 Unaudited Statements of Operations
               For the Month Ending December 31, 2005
                           (In Thousands)

Net Sales                                                $93,788

Costs and expenses:
    Cost of products sold                                 80,558
    Depreciation & amortization                            1,614
    Selling, administrative, R&D and general               5,400
    Other operating charges (benefits), net               41,673
                                                      ----------
Total costs and expenses                                 129,245
                                                      ----------
Operating income (loss)                                  (35,457)

Other income (expense):
    Interest expenses, net                                  (408)
    Reorganization items                                    (288)
    Other-net                                               (425)
                                                      ----------
Income (loss) before
    income taxes and minority interest                   (36,578)
(Provision) benefit for income taxes                      15,159
Minority interests                                             -
Equity in income (loss) of subsidiaries                      (46)
                                                      ----------
Net income (loss)                                       ($21,465)
                                                      ==========

             Kaiser Aluminum Corporation -- All Debtors
      Schedule of Consolidated Cash Receipts and Disbursements
               For the Month Ending December 31, 2005
                           (In Thousands)

Receipts:
    Trade Receivables
       KACC Receivables                                  $72,777
       KAII Receivables                                   24,713
                                                      ----------
    Total Trade Receivables                               97,490

    Proceeds under Intercompany Settlement Agreement      21,204
    COBRA receipts                                           650
    Proceeds from Hedging Settlement                         522
                                                      ----------
Total Receipts                                           119,866

Disbursements:
    Inventory/Raw Materials                               50,486
    Capital Expenditures                                   4,223
    Domestic Income Tax Payment                            2,125
    Maintenance, Materials, etc.                           4,543
    Freight                                                5,049
    Utilities/Energy                                       7,919
    Hourly Payroll                                         7,968
    Salaried Payroll                                       3,379
    Hedging Activities                                       100
    VEBA Advances                                          1,900
    Medical - Current Employees                            2,881
    Annual Insurance Premiums                                  -
    Workmen's Compensation                                   512
    Corporate General and Administrative                   4,645
    JV Fundings - Primary, Net of Reimbursements           9,651
    Other Disbursements                                    2,250
                                                      ----------
Total Operating and G&A Disbursements                    107,631

Reorganization Items                                       6,778
                                                      ----------
Total Disbursements                                      114,409
                                                      ----------
Net Cash Flow                                              5,457

Beginning Bank Cash Balances                              53,586
                                                      ----------
Ending Bank Cash Balances                                 59,043

Reconciling Items                                         (2,781)
                                                      ----------
Ending Book Cash Balances                                $56,262
                                                      ==========

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. 89; Bankruptcy Creditors'
Service, Inc., 215/945-7000)


NEWPOWER HOLDINGS: Files Monthly Report for Period Ended Nov. 30
----------------------------------------------------------------
On Dec. 30, 2005, NewPower Holdings, Inc., filed its Monthly
Operating Report for the period from Oct. 31, 2005, to Nov. 30,
2005, with the U.S. Bankruptcy Court for the Northern
District of Georgia, Newnan Division.  The company reports an
opening cash balance of $51,881,000 and a closing cash balance of
$51,472,000.

A full-text copy of NewPower Holdings, Inc.'s Monthly Operating
Report for the period from Oct. 31, 2005, to Nov. 30, 2005, is
available at no charge at http://ResearchArchives.com/t/s?52c

NewPower Holdings, Inc., and its debtor-affiliates filed for
chapter 11 protection on June 11, 2002 (Bankr. N.D. Ga. 02-10836).
Paul K. Ferdinands, Esq., at King & Spalding and William M.
Goldman, Esq., at Sidley Austin Brown & Wood LLP represent the
Debtors.  When the Debtors filed for chapter 11 protection, they
reported $231,837,000 in assets and $87,936,000 in debts.

On Aug. 15, 2003, the United States Bankruptcy Court for the
Northern District of Georgia, Newnan Division, confirmed the
Second Amended Chapter 11 Plan with respect to NewPower Holdings,
Inc., and TNPC Holdings, Inc., a wholly owned subsidiary of the
Company.  On Feb. 28, 2003, the Bankruptcy Court previously
confirmed the Plan, and the Plan has been effective as of
March 11, 2003, with respect to The New Power Company, a wholly
owned subsidiary of the Company.  The Plan became effective on
Oct. 9, 2003, with respect to the Company and TNPC.


NEWPOWER HOLDINGS: Files Monthly Report for Period Ended Dec. 31
----------------------------------------------------------------
On Feb. 1, 2006, NewPower Holdings, Inc., filed its Monthly
Operating Report for the period from Nov. 30, 2005, to Dec. 31,
2005, with the U.S. Bankruptcy Court for the Northern
District of Georgia, Newnan Division.  The company reports an
opening cash balance of $51,472,000 and a closing cash balance of
$51,333,000.

A full-text copy of NewPower Holdings, Inc.'s Monthly Operating
Report for the period from Nov. 30, 2005, to Dec. 31, 2005, is
available at no charge at http://ResearchArchives.com/t/s?52b

NewPower Holdings, Inc., and its debtor-affiliates filed for
chapter 11 protection on June 11, 2002 (Bankr. N.D. Ga. 02-10836).
Paul K. Ferdinands, Esq., at King & Spalding and William M.
Goldman, Esq., at Sidley Austin Brown & Wood LLP represent the
Debtors.  When the Debtors filed for chapter 11 protection, they
reported $231,837,000 in assets and $87,936,000 in debts.

On Aug. 15, 2003, the United States Bankruptcy Court for the
Northern District of Georgia, Newnan Division, confirmed the
Second Amended Chapter 11 Plan with respect to NewPower Holdings,
Inc., and TNPC Holdings, Inc., a wholly owned subsidiary of the
Company.  On Feb. 28, 2003, the Bankruptcy Court previously
confirmed the Plan, and the Plan has been effective as of
March 11, 2003, with respect to The New Power Company, a wholly
owned subsidiary of the Company.  The Plan became effective on
Oct. 9, 2003, with respect to the Company and TNPC.


OWENS CORNINGS: November 30 Balance Sheet Upside-Down by $7.5 Mil.
------------------------------------------------------------------

                           Owens Corning
                           Balance Sheet
                      As of November 30, 2005
                           (In Thousands)

Current Assets:
    Cash and cash equivalents                          $966,280
    Receivables                                         460,097
    Receivables-Inter-company                           999,081
    Inventories                                         189,214
    Insurance for Asbestos Litigation Claims                  -
    Deferred Income Taxes                                   484
    Income Tax Receivable                                   926
    Other Current Assets                                 23,659
                                                    -----------
Total Current Assets                                  2,639,741

Other Assets:
    Insurance for Asbestos Litigation Claims              4,220
    Restricted Cash                                     188,837
    Restricted cash and securities - Fibreboard               -
    Deferred Income Taxes                             1,021,755
    Goodwill                                             48,568
    Investment in Affiliates                             31,211
    Investment in Subsidiaries                        2,022,050
    Notes Receivable - Intercompany                       5,270
    Other Non-current Assets                            531,833
                                                    -----------
Total Other Assets                                    3,853,744

Plant & Equipment:
    Land                                                 34,645
    Buildings & Leasehold Improvements                  548,241
    Machinery & Equipment                             2,202,184
    Construction in Progress                            127,722
    Less: Accumulated Depreciation                    1,636,530
                                                    -----------
Net Plant and Equipment                               1,276,262
                                                    -----------
TOTAL ASSETS                                         $7,769,747
                                                    ===========

Liabilities not Subject to Compromise:
    Accounts Payable & Accrued Liabilities             $610,711
    Accrued Post-Petition Interest                      537,970
    Inter-company Liabilities                         1,096,604
    Short-term debt                                           -
    Long-term debt - current portion                      1,367
                                                    -----------
Total Current Liabilities                             2,246,652

Long-Term Debt                                            9,473

Other:
Other Employee Benefits Liability                       234,017
Pension Plan Liability                                  617,604
Other Liability                                         165,774
                                                    -----------
Total Non-Current Liabilities                         1,017,395
                                                    -----------
Total Postpetition Liabilities                        3,273,520

Prepetition Liabilities:
    Accounts Payable and Accrued Liabilities            252,707
    Other Employee Benefits Liability                   186,340
    Pension Plan Liability                                    -
    Debt-US Bank Credit Facility                      1,450,986
    Debt-Bonds & Other                                1,501,073
    Asbestos-Related Liability                        6,166,734
    Inter-company                                     2,452,666
    Other                                                     -
                                                    -----------
Total Prepetition Liabilities                        12,010,506

Total Liabilities                                    15,284,026
Minority Interest                                             -

Stockholder's Equity:
    Common Stock                                        697,298
    Retained Earnings (Deficit)                      (7,885,158)
    Accumulated Comprehensive Income (Loss)              (6,607)
    Other                                              (319,812)
                                                    -----------
Net Stockholder's Equity                             (7,514,279)
                                                    -----------
TOTAL LIABILITIES & STOCKHOLDER'S EQUITY             $7,769,747
                                                    ===========

Owens Corning -- http://www.owenscorning.com/-- manufactures
fiberglass insulation, roofing materials, vinyl windows and
siding, patio doors, rain gutters and downspouts.  Headquartered
in Toledo, Ohio, the Company filed for chapter 11 protection on
October 5, 2000 (Bankr. Del. Case. No. 00-03837).  Mark S. Chehi,
Esq., at Skadden, Arps, Slate, Meagher & Flom, represents the
Debtors in their restructuring efforts.  (Owens Corning Bankruptcy
News, Issue No. 125; Bankruptcy Creditors' Service, Inc.,
215/945-7000)


REFCO INC: Administration Files Schedules of Assets and Debts
-------------------------------------------------------------

A.     Real estate                                           $0

B.     Personal property
B.15   Accounts receivable
          Refco Capital Markets Ltd.                    533,884
          Refco Capital, LLC                              3,068
          Refco F/X Associates, LLC                      18,937
          Refco Fixed Assets Management, LLC              2,447
          Refco Securities, LLC                          90,530
          Refco, LLC                                     85,636
B.20   Other contingent & unliquidated claims
          Various causes of action                 undetermined

       TOTAL SCHEDULED ASSETS                          $734,502
                                                      =========

C.     Property claimed as exempt                Not applicable

D.     Secured claims
          Bank of America, N.A.                    $643,718,955

E.     Unsecured priority claims                              0

F.     Unsecured non-priority claims
          Senior subordinated notes:
             Wells Fargo Corporate Trust Services   397,404,658
          Intercompany liabilities:
             Refco Capital Holdings, LLC                 13,962
             Refco Capital LLC                        1,317,153
             Refco LLC                                   61,207
          Potential indemnification obligations:   undetermined

       TOTAL SCHEDULED LIABILITIES               $1,042,515,934
                                                ===============

Headquartered in New York, New York, Refco Inc. --
http://www.refco.com/-- is a diversified financial services   
organization with operations in 14 countries and an extensive
global institutional and retail client base.  Refco's worldwide
subsidiaries are members of principal U.S. and international
exchanges, and are among the most active members of futures
exchanges in Chicago, New York, London and Singapore.  In addition
to its futures brokerage activities, Refco is a major broker of
cash market products, including foreign exchange, foreign exchange
options, government securities, domestic and international
equities, emerging market debt, and OTC financial and commodity
products.  Refco is one of the largest global clearing firms for
derivatives.

The Company and 23 of its affiliates filed for chapter 11
protection on Oct. 17, 2005 (Bankr. S.D.N.Y. Case No. 05-60006).
J. Gregory Milmoe, Esq., at Skadden, Arps, Slate, Meagher & Flom
LLP, represent the Debtors in their restructuring efforts.  Refco
reported $16.5 billion in assets and $16.8 billion in debts to the
Bankruptcy Court on the first day of its chapter 11 cases.  (Refco
Bankruptcy News, Issue No. 20; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


REFCO INC: Capital Holdings Files Schedules of Assets and Debts
---------------------------------------------------------------

A.     Real property                                         $0

B.     Personal property
B.12   Stock interests
          Investment in subsidiary                   19,092,873
B.13   Interests in partnerships                   undetermined
B.15   Accounts receivable
          Refco (Singapore) PTE Ltd.                    502,679
          Refco Canada Company                           11,391
          Refco Capital LLC                          38,467,303
          Refco Capital Markets Ltd.                  7,696,376
          Refco Capital Trading, LLC                     14,206
          Refco Group Ltd., LLC                       5,173,709
          Refco LLC                                       7,664
          Refco Securities, LLC                       4,219,589
          Refco Fund Holdings, LLC                       11,351
B.17   Other liquidated debts owed
          LaSalle Commercio                           1,587,758
          Phillip R. Bennett                            844,556
B.20   Other contingent & unliquidated claims      undetermined
B.21   Patents, copyrights & trademarks                       0

       TOTAL SCHEDULED ASSETS                       $77,629,455
                                                   ============

C.     Property claimed as exempt                Not applicable

D.     Secured claims
          Bank of America, N.A.                    $643,718,955

E.     Unsecured priority claims                              0

F.     Unsecured non-priority claims
          Senior subordinated notes:
             Wells Fargo Corporate Trust Services   397,404,658
          Intercompany liabilities:
             Refco Capital LLC                       85,257,249
             Refco Fixed Assets Management LLC          798,194
             Refco Group Ltd., LLC                    1,909,996
             Refco LLC                                   34,263
          Potential indemnification obligations    undetermined

       TOTAL SCHEDULED LIABILITIES               $1,129,123,315
                                                ===============

Headquartered in New York, New York, Refco Inc. --
http://www.refco.com/-- is a diversified financial services   
organization with operations in 14 countries and an extensive
global institutional and retail client base.  Refco's worldwide
subsidiaries are members of principal U.S. and international
exchanges, and are among the most active members of futures
exchanges in Chicago, New York, London and Singapore.  In addition
to its futures brokerage activities, Refco is a major broker of
cash market products, including foreign exchange, foreign exchange
options, government securities, domestic and international
equities, emerging market debt, and OTC financial and commodity
products.  Refco is one of the largest global clearing firms for
derivatives.

The Company and 23 of its affiliates filed for chapter 11
protection on Oct. 17, 2005 (Bankr. S.D.N.Y. Case No. 05-60006).
J. Gregory Milmoe, Esq., at Skadden, Arps, Slate, Meagher & Flom
LLP, represent the Debtors in their restructuring efforts.  Refco
reported $16.5 billion in assets and $16.8 billion in debts to the
Bankruptcy Court on the first day of its chapter 11 cases.  (Refco
Bankruptcy News, Issue No. 22; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


REFCO INC: Capital Management Files Schedules of Assets and Debts
-----------------------------------------------------------------

A.     Real property                                         $0

B.     Personal property
B.12   Stock interests
          Investment in subsidiary                   20,182,400
B.20   Other contingent & unliquidated claims      undetermined
B.21   Patents, copyrights & trademarks                       0

       TOTAL SCHEDULED ASSETS                       $20,182,400
                                                   ============

C.     Property claimed as exempt                Not applicable

D.     Secured claims
          Bank of America, N.A.                    $643,718,955

E.     Unsecured priority claims                              0

F.     Unsecured non-priority claims
          Senior subordinated notes:
             Wells Fargo Corporate Trust Services   397,404,658
          Intercompany liabilities:
             Refco Capital LLC                        5,438,392
          Potential indemnification obligations    undetermined

       TOTAL SCHEDULED LIABILITIES               $1,046,562,005
                                                ===============

Headquartered in New York, New York, Refco Inc. --
http://www.refco.com/-- is a diversified financial services   
organization with operations in 14 countries and an extensive
global institutional and retail client base.  Refco's worldwide
subsidiaries are members of principal U.S. and international
exchanges, and are among the most active members of futures
exchanges in Chicago, New York, London and Singapore.  In addition
to its futures brokerage activities, Refco is a major broker of
cash market products, including foreign exchange, foreign exchange
options, government securities, domestic and international
equities, emerging market debt, and OTC financial and commodity
products.  Refco is one of the largest global clearing firms for
derivatives.

The Company and 23 of its affiliates filed for chapter 11
protection on Oct. 17, 2005 (Bankr. S.D.N.Y. Case No. 05-60006).
J. Gregory Milmoe, Esq., at Skadden, Arps, Slate, Meagher & Flom
LLP, represent the Debtors in their restructuring efforts.  Refco
reported $16.5 billion in assets and $16.8 billion in debts to the
Bankruptcy Court on the first day of its chapter 11 cases.  (Refco
Bankruptcy News, Issue No. 20; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


REFCO INC: Capital Trading Files Schedules of Assets and Debts
--------------------------------------------------------------

A.     Real estate                                           $0

B.     Personal property
B.15   Accounts receivable
          Refco Capital, LLC                         $1,150,789
          Refco Europe Ltd.                             166,471
          Refco LLC                                      56,437
B.20   Other contingent & unliquidated claims
          Various causes of action                 undetermined

       TOTAL SCHEDULED ASSETS                        $1,373,697
                                                    ===========

C.     Property claimed as exempt                Not applicable

D.     Secured claims
          Bank of America, N.A.                    $643,718,955

E.     Unsecured priority claims                              0

F.     Unsecured non-priority claims
          Senior subordinated notes:
             Wells Fargo Corporate Trust Services   397,404,658
          Intercompany liabilities:
             Refco Capital LLC                        5,349,371
          Potential indemnification obligations    undetermined

       TOTAL SCHEDULED LIABILITIES               $1,046,472,984
                                                ===============

Headquartered in New York, New York, Refco Inc. --
http://www.refco.com/-- is a diversified financial services   
organization with operations in 14 countries and an extensive
global institutional and retail client base.  Refco's worldwide
subsidiaries are members of principal U.S. and international
exchanges, and are among the most active members of futures
exchanges in Chicago, New York, London and Singapore.  In addition
to its futures brokerage activities, Refco is a major broker of
cash market products, including foreign exchange, foreign exchange
options, government securities, domestic and international
equities, emerging market debt, and OTC financial and commodity
products.  Refco is one of the largest global clearing firms for
derivatives.

The Company and 23 of its affiliates filed for chapter 11
protection on Oct. 17, 2005 (Bankr. S.D.N.Y. Case No. 05-60006).
J. Gregory Milmoe, Esq., at Skadden, Arps, Slate, Meagher & Flom
LLP, represent the Debtors in their restructuring efforts.  Refco
reported $16.5 billion in assets and $16.8 billion in debts to the
Bankruptcy Court on the first day of its chapter 11 cases.  (Refco
Bankruptcy News, Issue No. 20; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


REFCO INC: Financial LLC Files Schedules of Assets and Debts
------------------------------------------------------------

A.     Real estate                                           $0

B.     Personal property
B.15   Accounts receivable
          Refco Capital, LLC                            356,465
          Refco, LLC                                        243
B.20   Other contingent & unliquidated claims
          Various causes of action                 undetermined

       TOTAL SCHEDULED ASSETS                          $356,708
                                                      =========

C.     Property claimed as exempt                Not applicable

D.     Secured claims
          Bank of America, N.A.                    $643,718,955

E.     Unsecured priority claims                              0

F.     Unsecured non-priority claims
          Senior subordinated notes:
             Wells Fargo Corporate Trust Services   397,404,658
          Potential indemnification obligations    undetermined

       TOTAL SCHEDULED LIABILITIES               $1,041,123,613
                                                ===============

Headquartered in New York, New York, Refco Inc. --
http://www.refco.com/-- is a diversified financial services   
organization with operations in 14 countries and an extensive
global institutional and retail client base.  Refco's worldwide
subsidiaries are members of principal U.S. and international
exchanges, and are among the most active members of futures
exchanges in Chicago, New York, London and Singapore.  In addition
to its futures brokerage activities, Refco is a major broker of
cash market products, including foreign exchange, foreign exchange
options, government securities, domestic and international
equities, emerging market debt, and OTC financial and commodity
products.  Refco is one of the largest global clearing firms for
derivatives.

The Company and 23 of its affiliates filed for chapter 11
protection on Oct. 17, 2005 (Bankr. S.D.N.Y. Case No. 05-60006).
J. Gregory Milmoe, Esq., at Skadden, Arps, Slate, Meagher & Flom
LLP, represent the Debtors in their restructuring efforts.  Refco
reported $16.5 billion in assets and $16.8 billion in debts to the
Bankruptcy Court on the first day of its chapter 11 cases.  (Refco
Bankruptcy News, Issue No. 20; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


REFCO INC: Fixed Assets Files Schedules of Assets and Liabilities
-----------------------------------------------------------------

A.     Real estate                                           $0

B.     Personal property
B.15   Accounts receivable
          Refco Capital Holdings, LLC                   801,358
          Refco Capital Markets Ltd.                    231,586
          Refco Capital Trading, LLC                         17
          Refco Capital, LLC                              8,491
          Refco Fund Holdings, LLC                       11,027
          Refco Group Ltd., LLC                       2,765,344
          Refco Securities, LLC                         158,234
          Refco Trading Services, LLC                   247,403
          Refco, LLC                                  2,144,182
B.20   Other contingent & unliquidated claims
          Various causes of action                 Undetermined
B.26   Office equipment
          Office furniture                               91,683
B.27   Machinery, furniture and fixtures
          Computer equipment                          1,248,403

       TOTAL SCHEDULED ASSETS                        $7,707,729
                                                    ===========

C.     Property claimed as exempt                Not applicable

D.     Secured claims
          Bank of America, N.A.                    $643,718,955

E.     Unsecured priority claims                              0

F.     Unsecured non-priority claims
          Senior subordinated notes:
             Wells Fargo Corporate Trust Services   397,404,658
          Intercompany liabilities:
             Refco Capital LLC                       34,736,364
          Potential indemnification obligations    undetermined

       TOTAL SCHEDULED LIABILITIES               $1,075,859,977
                                                ===============

Headquartered in New York, New York, Refco Inc. --
http://www.refco.com/-- is a diversified financial services   
organization with operations in 14 countries and an extensive
global institutional and retail client base.  Refco's worldwide
subsidiaries are members of principal U.S. and international
exchanges, and are among the most active members of futures
exchanges in Chicago, New York, London and Singapore.  In addition
to its futures brokerage activities, Refco is a major broker of
cash market products, including foreign exchange, foreign exchange
options, government securities, domestic and international
equities, emerging market debt, and OTC financial and commodity
products.  Refco is one of the largest global clearing firms for
derivatives.

The Company and 23 of its affiliates filed for chapter 11
protection on Oct. 17, 2005 (Bankr. S.D.N.Y. Case No. 05-60006).
J. Gregory Milmoe, Esq., at Skadden, Arps, Slate, Meagher & Flom
LLP, represent the Debtors in their restructuring efforts.  Refco
reported $16.5 billion in assets and $16.8 billion in debts to the
Bankruptcy Court on the first day of its chapter 11 cases.  (Refco
Bankruptcy News, Issue No. 20; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


REFCO INC: Global Futures Files Schedules of Assets and Debts
-------------------------------------------------------------

A.     Real property                                         $0

B.     Personal property
B.12   Stock interests
          Investment in subsidiary                   62,474,272
B.13   Interests in partnerships
          Futures Group, Inc.                      undetermined
B.20   Other contingent & unliquidated claims      undetermined
B.21   Patents, copyrights & trademarks                       0

       TOTAL SCHEDULED ASSETS                       $62,474,272
                                                   ============

C.     Property claimed as exempt                Not applicable

D.     Secured claims
          Bank of America, N.A.                    $643,718,955

E.     Unsecured priority claims                              0

F.     Unsecured non-priority claims
          Senior subordinated notes:
             Wells Fargo Corporate Trust Services   397,404,658
          Intercompany liabilities:
             Refco Capital LLC                      184,417,992
          Potential indemnification obligations    undetermined

       TOTAL SCHEDULED LIABILITIES               $1,225,541,605
                                                ===============

Headquartered in New York, New York, Refco Inc. --
http://www.refco.com/-- is a diversified financial services   
organization with operations in 14 countries and an extensive
global institutional and retail client base.  Refco's worldwide
subsidiaries are members of principal U.S. and international
exchanges, and are among the most active members of futures
exchanges in Chicago, New York, London and Singapore.  In addition
to its futures brokerage activities, Refco is a major broker of
cash market products, including foreign exchange, foreign exchange
options, government securities, domestic and international
equities, emerging market debt, and OTC financial and commodity
products.  Refco is one of the largest global clearing firms for
derivatives.

The Company and 23 of its affiliates filed for chapter 11
protection on Oct. 17, 2005 (Bankr. S.D.N.Y. Case No. 05-60006).
J. Gregory Milmoe, Esq., at Skadden, Arps, Slate, Meagher & Flom
LLP, represent the Debtors in their restructuring efforts.  Refco
reported $16.5 billion in assets and $16.8 billion in debts to the
Bankruptcy Court on the first day of its chapter 11 cases.  (Refco
Bankruptcy News, Issue No. 20; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


REFCO INC: Global Holdings Files Schedules of Assets and Debts
--------------------------------------------------------------
  
A.     Real property                                         $0

B.     Personal property
B.12   Stock interests
          Investment in subsidiary                   93,338,902
B.13   Interests in partnerships                   undetermined
B.15   Accounts receivable
          Refco Canada Company                       34,193,286
          Refco Capital Holdings, LLC                    91,440
          Refco Capital, LLC                         50,583,105
          Refco Europe Ltd.                          31,384,953
          Refco Global Finance Ltd.                           0
          Refco Securities, S.A.                      3,916,185
B.17   Other liquidated debts owed
          Alpha Investment Management                   108,320
B.20   Other contingent & unliquidated claims      undetermined
B.21   Patents, copyrights & trademarks            undetermined

       TOTAL SCHEDULED ASSETS                      $213,616,191
                                                  =============

C.     Property claimed as exempt                Not applicable

D.     Secured claims
          Bank of America, N.A.                    $643,718,955

E.     Unsecured priority claims                              0

F.     Unsecured non-priority claims
          Senior subordinated notes:
             Wells Fargo Corporate Trust Services   397,404,658
          Intercompany liabilities:
             Refco Global Finance Ltd.              226,412,679
          Potential indemnification obligations    undetermined

       TOTAL SCHEDULED LIABILITIES               $1,267,536,292
                                                ===============

Headquartered in New York, New York, Refco Inc. --
http://www.refco.com/-- is a diversified financial services   
organization with operations in 14 countries and an extensive
global institutional and retail client base.  Refco's worldwide
subsidiaries are members of principal U.S. and international
exchanges, and are among the most active members of futures
exchanges in Chicago, New York, London and Singapore.  In addition
to its futures brokerage activities, Refco is a major broker of
cash market products, including foreign exchange, foreign exchange
options, government securities, domestic and international
equities, emerging market debt, and OTC financial and commodity
products.  Refco is one of the largest global clearing firms for
derivatives.

The Company and 23 of its affiliates filed for chapter 11
protection on Oct. 17, 2005 (Bankr. S.D.N.Y. Case No. 05-60006).
J. Gregory Milmoe, Esq., at Skadden, Arps, Slate, Meagher & Flom
LLP, represent the Debtors in their restructuring efforts.  Refco
reported $16.5 billion in assets and $16.8 billion in debts to the
Bankruptcy Court on the first day of its chapter 11 cases.  (Refco
Bankruptcy News, Issue No. 20; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


REFCO INC: Info Services Files Schedules of Assets and Debts
------------------------------------------------------------

A.     Real estate                                           $0

B.     Personal property
B.15   Accounts receivable
          Refco Capital, LLC                            196,402
B.20   Other contingent & unliquidated claims
          Various causes of action                 undetermined

       TOTAL SCHEDULED ASSETS                          $196,402
                                                      =========

C.     Property claimed as Exempt                Not applicable

D.     Secured claims
          Bank of America, N.A.                    $643,718,955

E.     Unsecured priority claims                              0

F.     Unsecured non-priority claims
          Senior subordinated notes:
             Wells Fargo Corporate Trust Services   397,404,658
          Potential indemnification obligations    undetermined

       TOTAL SCHEDULED LIABILITIES               $1,041,123,613
                                                ===============

Headquartered in New York, New York, Refco Inc. --
http://www.refco.com/-- is a diversified financial services   
organization with operations in 14 countries and an extensive
global institutional and retail client base.  Refco's worldwide
subsidiaries are members of principal U.S. and international
exchanges, and are among the most active members of futures
exchanges in Chicago, New York, London and Singapore.  In addition
to its futures brokerage activities, Refco is a major broker of
cash market products, including foreign exchange, foreign exchange
options, government securities, domestic and international
equities, emerging market debt, and OTC financial and commodity
products.  Refco is one of the largest global clearing firms for
derivatives.

The Company and 23 of its affiliates filed for chapter 11
protection on Oct. 17, 2005 (Bankr. S.D.N.Y. Case No. 05-60006).
J. Gregory Milmoe, Esq., at Skadden, Arps, Slate, Meagher & Flom
LLP, represent the Debtors in their restructuring efforts.  Refco
reported $16.5 billion in assets and $16.8 billion in debts to the
Bankruptcy Court on the first day of its chapter 11 cases.  (Refco
Bankruptcy News, Issue No. 20; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


REFCO INC: Kroeck & Associates Files Schedules of Assets & Debts
----------------------------------------------------------------

A.     Real estate                                           $0

B.     Personal property
B.2    Bank accounts
          Harris Trust & Savings Bank                   218,234
B.15   Accounts receivable
          Refco Capital LLC                             150,000
          Refco Futures (Canada) Ltd.                   161,837
          Refco, LLC                                    669,231
B.17   Other liquidated debts owed
          Chicago Mercantile Exchange                    18,379
B.20   Other contingent & unliquidated claims
          Various causes of action                 undetermined

       TOTAL SCHEDULED ASSETS                        $1,217,681
                                                    ===========

C.     Property claimed as exempt                Not applicable

D.     Secured claims
          Bank of America, N.A.                    $643,718,955

E.     Unsecured priority claims                              0

F.     Unsecured non-priority claims
          Senior subordinated notes:
             Wells Fargo Corporate Trust Services   397,404,658
          Accounts payable:
             Bloomberg L.P.                              39,168
             CNBC National TV                           127,135
             Fathom Online                               24,271
             Futuresource Bridge                         33,000
             New York Times.Com                          16,341
             Walls Street Journal                        49,466
             Yahoo! Inc.                                 26,197
             Others                                      72,963
          Intercompany liabilities:
             Refco LLC                                  231,058
          Potential indemnification obligations    undetermined

       TOTAL SCHEDULED LIABILITIES               $1,041,743,212
                                                ===============

Headquartered in New York, New York, Refco Inc. --
http://www.refco.com/-- is a diversified financial services   
organization with operations in 14 countries and an extensive
global institutional and retail client base.  Refco's worldwide
subsidiaries are members of principal U.S. and international
exchanges, and are among the most active members of futures
exchanges in Chicago, New York, London and Singapore.  In addition
to its futures brokerage activities, Refco is a major broker of
cash market products, including foreign exchange, foreign exchange
options, government securities, domestic and international
equities, emerging market debt, and OTC financial and commodity
products.  Refco is one of the largest global clearing firms for
derivatives.

The Company and 23 of its affiliates filed for chapter 11
protection on Oct. 17, 2005 (Bankr. S.D.N.Y. Case No. 05-60006).
J. Gregory Milmoe, Esq., at Skadden, Arps, Slate, Meagher & Flom
LLP, represent the Debtors in their restructuring efforts.  Refco
reported $16.5 billion in assets and $16.8 billion in debts to the
Bankruptcy Court on the first day of its chapter 11 cases.  (Refco
Bankruptcy News, Issue No. 20; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


REFCO INC: Marshall Metals Files Schedules of Assets and Debts
--------------------------------------------------------------

A.     Real estate                                           $0

B.     Personal property
B.15   Accounts receivable
          Refco Capital, LLC                          6,664,716
B.20   Other contingent & unliquidated claims
          Various causes of action                 undetermined

       TOTAL SCHEDULED ASSETS                        $6,664,716
                                                    ===========

C.     Property claimed as exempt                Not applicable

D.     Secured claims
          Bank of America, N.A.                    $643,718,955

E.     Unsecured priority claims                              0

F.     Unsecured non-priority claims
          Senior subordinated notes:
             Wells Fargo Corporate Trust Services   397,404,658
          Intercompany liabilities:
             Haut Commodities LLC                     9,382,499
             Refco Overseas Ltd.                        465,020
          Potential indemnification obligations    undetermined

       TOTAL SCHEDULED LIABILITIES               $1,050,971,132
                                                ===============

Headquartered in New York, New York, Refco Inc. --
http://www.refco.com/-- is a diversified financial services   
organization with operations in 14 countries and an extensive
global institutional and retail client base.  Refco's worldwide
subsidiaries are members of principal U.S. and international
exchanges, and are among the most active members of futures
exchanges in Chicago, New York, London and Singapore.  In addition
to its futures brokerage activities, Refco is a major broker of
cash market products, including foreign exchange, foreign exchange
options, government securities, domestic and international
equities, emerging market debt, and OTC financial and commodity
products.  Refco is one of the largest global clearing firms for
derivatives.

The Company and 23 of its affiliates filed for chapter 11
protection on Oct. 17, 2005 (Bankr. S.D.N.Y. Case No. 05-60006).
J. Gregory Milmoe, Esq., at Skadden, Arps, Slate, Meagher & Flom
LLP, represent the Debtors in their restructuring efforts.  Refco
reported $16.5 billion in assets and $16.8 billion in debts to the
Bankruptcy Court on the first day of its chapter 11 cases.  (Refco
Bankruptcy News, Issue No. 20; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


REFCO INC: Regulated Companies Files Schedules of Assets and Debts
------------------------------------------------------------------
  
A.     Real property                                         $0

B.     Personal property
B.12   Stock interests
          Investment in subsidiary                  108,139,402
B.20   Other contingent & unliquidated claims      Undetermined
B.21   Patents, copyrights & trademarks                       0

       TOTAL SCHEDULED ASSETS                      $108,139,402
                                                  =============

C.     Property claimed as exempt                Not applicable

D.     Secured claims
          Bank of America, N.A.                    $643,718,955

E.     Unsecured priority claims                              0

F.     Unsecured non-priority claims
          Senior subordinated notes:
             Wells Fargo Corporate Trust Services   397,404,658
          Intercompany liabilities:
             Refco Capital LLC                       96,226,684
          Potential indemnification obligations    undetermined

       TOTAL SCHEDULED LIABILITIES               $1,137,350,297
                                                ===============

Headquartered in New York, New York, Refco Inc. --
http://www.refco.com/-- is a diversified financial services   
organization with operations in 14 countries and an extensive
global institutional and retail client base.  Refco's worldwide
subsidiaries are members of principal U.S. and international
exchanges, and are among the most active members of futures
exchanges in Chicago, New York, London and Singapore.  In addition
to its futures brokerage activities, Refco is a major broker of
cash market products, including foreign exchange, foreign exchange
options, government securities, domestic and international
equities, emerging market debt, and OTC financial and commodity
products.  Refco is one of the largest global clearing firms for
derivatives.

The Company and 23 of its affiliates filed for chapter 11
protection on Oct. 17, 2005 (Bankr. S.D.N.Y. Case No. 05-60006).
J. Gregory Milmoe, Esq., at Skadden, Arps, Slate, Meagher & Flom
LLP, represent the Debtors in their restructuring efforts.  Refco
reported $16.5 billion in assets and $16.8 billion in debts to the
Bankruptcy Court on the first day of its chapter 11 cases.  (Refco
Bankruptcy News, Issue No. 20; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


                             *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers'
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.  
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

A list of Meetings, Conferences and Seminars appears in each
Wednesday's edition of the TCR. Submissions about insolvency-
related conferences are encouraged.  Send announcements to
conferences@bankrupt.com

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals.  All titles are
available at your local bookstore or through Amazon.com.  Go to
http://www.bankrupt.com/books/to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

For copies of court documents filed in the District of Delaware,
please contact Vito at Parcels, Inc., at 302-658-9911.  For
bankruptcy documents filed in cases pending outside the District
of Delaware, contact Ken Troubh at Nationwide Research &
Consulting at 207/791-2852.

                             *********

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  
Bankruptcy Creditors' Service, Inc., Fairless Hills, Pennsylvania,  
USA, and Beard Group, Inc., Frederick, Maryland, USA.  Yvonne L.  
Metzler, Emi Rose S.R. Parcon, Rizande B. Delos Santos, Jazel P.
Laureno, Cherry A. Soriano-Baaclo, Marjorie C. Sabijon, Terence
Patrick F. Casquejo, Christian Q. Salta, Jason A. Nieva, Lucilo
Junior M. Pinili, Tara Marie A. Martin and Peter A. Chapman,
Editors.

Copyright 2006.  All rights reserved.  ISSN: 1520-9474.

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding, electronic
re-mailing and photocopying) is strictly prohibited without prior
written permission of the publishers.  Information contained
herein is obtained from sources believed to be reliable, but is
not guaranteed.

The TCR subscription rate is $725 for 6 months delivered via e-
mail. Additional e-mail subscriptions for members of the same firm
for the term of the initial subscription or balance thereof are
$25 each.  For subscription information, contact Christopher Beard
at 240/629-3300.


                    *** End of Transmission ***