TCR_Public/060701.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, July 1, 2006, Vol. 10, No. 155

                             Headlines

ADELPHIA COMMS: Files May 2006 Monthly Operating Report
AIRNET COMMS: Posts $824,000 Net Loss in May 2006
CALPINE CORP: Broad River Files Schedules Of Assets & Debts
CALPINE CORP: Calpine Energy Files Schedules Of Assets & Debts
CALPINE CORP: Calpine Hidalgo Files Schedules Of Assets & Debts

CALPINE CORP: Calpine Oneta Files Schedules Of Assets & Debts
CALPINE CORP: Los Esteros Files Schedules Of Assets & Debts
CALPINE CORP: MEP Pleasant Hill Files Schedules Of Assets & Debts
CALPINE CORP: Pastoria Energy Files Schedules Of Assets & Debts
CALPINE CORP: Zion Energy Files Schedules Of Assets & Debts

CALPINE CORP: Files February 2006 Monthly Operating Report
FEDERAL-MOGUL: Files May 2006 Monthly Operating Report
SILICON GRAPHICS: Files Schedules of Assets and Liabilities

                             *********

ADELPHIA COMMS: Files May 2006 Monthly Operating Report
-------------------------------------------------------

             Adelphia Communications Corporation, et al.
                Unaudited Consolidated Balance Sheet
                         As of May 31, 2006
                       (Dollars in thousands)

                               ASSETS

Cash and cash equivalents                              $521,411
Restricted cash                                         266,382
Accounts receivables - net                              108,401
Receivable for securities                                10,029
Other current assets                                    159,105
                                                    -----------
Total current assets                                  1,065,328

Restricted cash                                           2,742
Investments in equity affiliates                          5,870
Property and equipment - net                          4,249,227
Intangible assets - net                               7,487,660
Other non-current assets - net                          115,501
                                                    -----------
Total Assets                                        $12,926,328
                                                    ===========

                LIABILITIES AND STOCKHOLDERS' EQUITY

Accounts payable                                       $199,860
Subscriber advance payments and deposits                 32,568
Payable to non-filing entities                            1,554
Accrued liabilities                                     429,819
Deferred income                                          21,114
Current portion of parent and subsidiary debt           951,360
                                                    -----------
Total current liabilities                             1,636,275

Other liabilities                                        32,014
Deferred income                                          53,715
Deferred income taxes                                   883,135
                                                    -----------
Total non-current liabilities                           968,864

Liabilities subject to compromise                    18,398,170
                                                    -----------
Total liabilities                                    21,003,309

Minority interests in equity of subsidiary               74,423

Stockholders' equity:
    Series preferred stock                                  397
    Class A and Class B common stock                      2,548
    Additional paid-in capital                        9,516,510
    Accumulated other comprehensive income                   94
    Accumulated deficit                             (17,643,016)
    Treasury stock, at cost                             (27,937)
                                                    -----------
Total stockholders' equity                           (8,151,404)
                                                    -----------
Total liabilities and stockholders' equity          $12,926,328
                                                   ============


             Adelphia Communications Corporation, et al.
           Unaudited Consolidated Statement of Operations
                      Month Ended May 31, 2006
                       (Dollars in thousands)

Revenue                                                 $401,166
Cost and expenses:
    Direct operating and programming                     229,579
    Selling, general and administrative                   33,553
    Investigation, re-audit and sale transaction costs     3,514
    Depreciation and amortization                         73,336
    Impairment of long-lived assets                            -
    Provision for uncollectible amounts from Rigases           -
    Gains on dispositions of long-lived assets                 -
                                                     -----------
Operating income (loss)                                   61,184

Other income (expense):
    Interest expense                                     (58,018)
    Impairment of cost & available for sale investment         -
    Other income (expense) - net                           1,376
                                                     -----------
       Total other expense - net                         (56,642)
                                                     -----------
Loss from continuing operations before reorganization      4,542

Reorganization expenses due to bankruptcy                114,471
                                                     -----------
Loss from continuing operations before income taxes      119,013
Income tax benefit                                             -
Share of losses of equity affiliates - net                    53
Minority's interest in subsidiary losses - net            (4,617)
                                                     -----------
Net loss                                                 114,449
Beneficial conversion feature                                  -
                                                     -----------
Net loss applicable to common stockholders              $114,449
                                                     ===========


             Adelphia Communications Corporation, et al.
           Unaudited Consolidated Statement of Cash Flows
                  For the Month Ended May 31, 2006
                       (Dollars in thousands)

Cash flows from operating activities:
    Net loss                                            $114,449
    Adjustments to reconcile net loss to net cash
    provided by (used in) operating activities:
       Depreciation and amortization                      73,336
       Impairment of long-lived assets                         -
       Provision for uncollectible amounts from Rigases        -
       Gains on disposition of long-lived assets               -
       Amortization of debt issuance costs                   225
       Impairment of cost & available for sale investments     -
       Reorganization expenses due to bankruptcy        (114,471)
       Deferred tax expense (benefit)                          -
       Share in losses of equity affiliates - net            (53)
       Minority interest in losses of subsidiaries         4,617
       Other non-cash gains                                    -
       Depreciation, amortization and other non-cash
          items from discontinued operations                   -
       Change in operating assets & liabilities           12,433
                                                     -----------
Net cash provided by operating activities before
payment of reorganization expenses                        90,536

Reorganization expenses paid during the period           (15,225)
                                                     -----------
Net cash provided by (used in) operating activities       75,311

Cash flows from investing activities:
    Expenditures for property, plant and equipment       (37,145)
    Changes in restricted cash                            (1,267)
    Proceeds from sale of investments                          -
    Other                                                   (829)
                                                     -----------
Net cash used in investing activities                    (39,241)

Cash flows from financing activities:
    Proceeds from debt                                    11,000
    Repayments of debt                                      (879)
    Payment of debt issuance costs                             -
                                                     -----------
Net cash provided by financing activities                 10,121

Change in cash and cash equivalents cash                  46,191

Cash, beginning of period                                475,220
                                                     -----------
Cash, end of period                                     $521,411
                                                     ===========

Based in Coudersport, Pa., Adelphia Communications Corporation
(OTC: ADELQ) -- http://www.adelphia.com/-- is the fifth largest     
cable television company in the country.  Adelphia serves
customers in 30 states and Puerto Rico, and offers analog and
digital video services, high-speed Internet access and other
advanced services over its broadband networks.  The Company and
its more than 200 affiliates filed for Chapter 11 protection in
the Southern District of New York on June 25, 2002.  Those cases
are jointly administered under case number 02-41729.  Willkie Farr
& Gallagher represents the ACOM Debtors.  PricewaterhouseCoopers
serves as the Debtors' financial advisor.  Kasowitz, Benson,
Torres & Friedman, LLP, and Klee, Tuchin, Bogdanoff & Stern LLP
represent the Official Committee of Unsecured Creditors.
(Adelphia Bankruptcy News, Issue No. 138; Bankruptcy Creditors'
Service, Inc., 215/945-7000)


AIRNET COMMS: Posts $824,000 Net Loss in May 2006
-------------------------------------------------
On June 23, 2006, AirNet Communications Corporation filed its
monthly operating report for May 2006 with the United States
Bankruptcy Court for the Middle District of Florida.

The Debtor reports a $824,000 net loss on $322,000 of total
revenue for May 2006.

At May 31, 2006, AirNet Communications Corporation's balance
sheet showed:

       Total Current Assets                  $12,304,000
       Total Assets                          $16,373,000
       Total Liabilities                     $11,287,000
       Total Shareholders' Equity             $5,087,000

A full-text copy of AirNet Communications Corporation's May 2006
Monthly Operating Report is available at no charge at
http://researcharchives.com/t/s?c91

Headquartered in Melbourne, Florida, AirNet Communications
Corporation -- http://www.aircom.com/-- designs, manufactures,  
and markets wireless infrastructure products and offers
infrastructure solutions for commercial GSM customers, and
government, defense, homeland security based agencies.  The Debtor
filed for chapter 11 protection on May 22, 2006 (Bankr. M.D. Fla.
Case No. 06-01171).  R. Scott Shuker, Esq., at Gronek & Latham,
LLP, represents the Debtor in its restructuring efforts.  No
Official Committee of Unsecured Creditors has been appointed in
the Debtor's case.  When the Debtor filed for protection from its
creditors, it listed total assets of $15,701,881 and total debts
of $21,615,346.


CALPINE CORP: Broad River Files Schedules Of Assets & Debts
-----------------------------------------------------------

A.     Real Property                                          0

B.     Personal Property
B.1    Cash on hand                                           0
B.13   Business Stock and Interests                undetermined
           see http://researcharchives.com/t/s?cac
B.14   Interests in partnerships/joint ventures    undetermined
           see http://researcharchives.com/t/s?cac
B.16   Accounts Receivable                           $1,676,508
B.28   Office equipment, furnishings and supplies        19,690
B.29   Machinery                                    239,544,993
           see http://researcharchives.com/t/s?cad
B.30   Inventory                                      1,206,292
B.35   Other Personal Property                        9,062,478

       TOTAL SCHEDULED ASSETS                      $251,509,961
                                                   ============

C.     Property Claimed as Exempt                             0

D.     Secured Claim                                          0

E.     Unsecured Priority Claims                   undetermined
          see http://researcharchives.com/t/s?cae

F.     Unsecured Non-priority Claims
           Keystone Constructors Inc               undetermined
           Trade Payables
              Advanced Turbine Support Inc               20,487
              Bbp Sales Inc                              12,767
              Cisco Custom Instrumentation               11,196
              Rochem Tech Svcs Ltd                       12,559
              Others                                     46,401
           Intercompany Claims
              Calpine Central, L.P.                         928
              Calpine Corporation                    (4,524,635)
              Calpine Eastern Corporation                83,779
              Calpine Operating Services Company        186,390
              Calpine Unrestricted Holdings, LLC        886,052
              Columbia Energy LLC                         4,689
              RockGen Energy LLC                        (18,340)
              South Point Energy Center, LLC             11,333

       TOTAL SCHEDULED LIABILITIES                  ($3,266,394)
                                                    ===========

Headquartered in San Jose, California, Calpine Corporation --
http://www.calpine.com/-- supplies customers and communities with
electricity from clean, efficient, natural gas-fired and
geothermal power plants.  Calpine owns, leases and operates
integrated systems of plants in 21 U.S. states and in three
Canadian provinces.  Its customized products and services include
wholesale and retail electricity, gas turbine components and
services, energy management and a wide range of power plant
engineering, construction and maintenance and operational
services.  The Company filed for chapter 11 protection on
Dec. 20, 2005 (Bankr. S.D.N.Y. Lead Case No. 05-60200).  Richard
M. Cieri, Esq., Matthew A. Cantor, Esq., Edward Sassower, Esq.,
and Robert G. Burns, Esq., Kirkland & Ellis LLP represent the
Debtors in their restructuring efforts.  Michael S. Stamer, Esq.,
at Akin Gump Strauss Hauer & Feld LLP, represents the Official
Committee of Unsecured Creditors.  As of Dec. 19, 2005, the
Debtors listed $26,628,755,663 in total assets and $22,535,577,121
in total liabilities.  (Calpine Bankruptcy News, Issue No. 19;
Bankruptcy Creditors' Service, Inc., 215/945-7000)


CALPINE CORP: Calpine Energy Files Schedules Of Assets & Debts
--------------------------------------------------------------

A.     Real Property                                          -

B.     Personal Property
B.2    Bank Accounts
           Union Bank of California                      $4,002
B.3    Security Deposits                            
           ABN AMRO Incorporated                     85,312,987
           Anadarko Energy Service Company            8,733,825
           BP Energy Company                         56,630,000
           Bridgeline Gas Marketing LLC               9,000,000
           Canadian Imperial Oil Limited              7,026,642
           Coral Energy Resources LP                 16,321,500
           ExxonMobil Gas&Power Marketing Co.         9,091,678
           ISO New England, Inc.                     15,627,000
           Kern River Gas Transmission               19,194,912
           LaGrange                                  16,050,209
           Morgan Stanley Capital Group, Inc.        11,410,715
           Rosetta Resources, Inc.                   14,527,851
           Sempra Energy Trading Corp.               52,716,328
           Southern California Edison Co.            20,000,000
           Southern Company Services, Inc.            5,100,000
           Texas General Land Office                  5,572,915
           Others                                    41,292,560
B.13   Business Stock and Interests                undetermined
           see http://researcharchives.com/t/s?caf
B.14   Interests in partnerships/joint ventures    undetermined
           see http://researcharchives.com/t/s?caf
B.16   Accounts Receivable                          608,000,604
B.18   Other Liquidated Debts
           Attorney General Amortization              2,639,752
           Canadian Hunter Amortization               1,338,376
           Employee relocation deposit                   68,000
B.25   Vehicles                                           1,808
B.28   Office equipment, furnishings and supplies     1,280,871
           see http://researcharchives.com/t/s?cb0
B.29   Machinery                                      8,128,215
B.30   Inventory                                     43,196,713
           see http://researcharchives.com/t/s?cb1
B.35   Other Personal Property                        7,031,319
           see http://researcharchives.com/t/s?cb2

       TOTAL SCHEDULED ASSETS                    $1,065,298,782
                                                 ==============

C.     Property Claimed as Exempt                             -

D.     Secured Claim                                          -

E.     Unsecured Priority Claims                   undetermined
           see http://researcharchives.com/t/s?cb3

F.     Unsecured Non-priority Claims
           Trade Payables
              Anr Pipeline Co.                           41,902
              Automated Power Exchange                8,635,390
              Aws Convergence Technologies, Inc.         32,054
              City of Vernon                            475,985
              El Paso Production Oil & Gas USA LP       145,349
              Enogex, Inc.                              174,036
              Gulfterra Texas Pipeline LP                22,981
              Hire Synergy                               60,688
              Kenneth C. Kem & Associates, Inc.          21,250
              Kinder Morgan Tejas Pipeline LP           130,725
              Lodi Gas Storage                          697,500
              Magnus Energy Marketing Ltd.               73,266
              Maine Natural Gas                          47,508
              Midwest Independent Transmission           58,112
              Moss Bluff Hub Partners LP                 75,634
              Ontelaunee Power Operating Co. LLC        285,925
              Onyx Gas Marketing Co. LLC                172,561
              Petal Gas Storage LLC                      58,001
              Sutherland Asbill & Brenna LLP             49,598
              SW Power Pool                           1,428,164
              Tampa Electric Co.                        679,002
              Western Area Power Administration         229,284
              Others                                    315,320
           Intercompany Claims
              Calpine Construction Finance Co. LP    96,460,051
              Calpine Corporation                   754,586,018
              Calpine Energy Management LP         (118,303,829)
              Calpine Energy Services Canada         71,016,283
              Calpine Energy Services Holdings     (851,215,393)
              Calpine Operating Services Co.         27,779,524
              Calpine Power Management LP           (23,166,807)
              Calpine PowerAmerica LP              (166,984,703)
              Calpine PowerAmerica-CA, LLC          (25,216,455)
              Calpine PowerAmerica-ME, LLC          (21,715,197)
              Clear Lake Cogeneration Limited       (99,128,960)
              CPN Energy Services LP, Inc.          457,282,619
              Geysers Power Company LLC             158,857,453
              Quintana Canada Holdings LLC          252,213,866
              Others                                 40,158,036
           Potential Litigation Claims             undetermined
              see http://researcharchives.com/t/s?cb4

       TOTAL SCHEDULED LIABILITIES                 $566,532,741
                                                   ============

Headquartered in San Jose, California, Calpine Corporation --
http://www.calpine.com/-- supplies customers and communities with
electricity from clean, efficient, natural gas-fired and
geothermal power plants.  Calpine owns, leases and operates
integrated systems of plants in 21 U.S. states and in three
Canadian provinces.  Its customized products and services include
wholesale and retail electricity, gas turbine components and
services, energy management and a wide range of power plant
engineering, construction and maintenance and operational
services.  The Company filed for chapter 11 protection on
Dec. 20, 2005 (Bankr. S.D.N.Y. Lead Case No. 05-60200).  Richard
M. Cieri, Esq., Matthew A. Cantor, Esq., Edward Sassower, Esq.,
and Robert G. Burns, Esq., Kirkland & Ellis LLP represent the
Debtors in their restructuring efforts.  Michael S. Stamer, Esq.,
at Akin Gump Strauss Hauer & Feld LLP, represents the Official
Committee of Unsecured Creditors.  As of Dec. 19, 2005, the
Debtors listed $26,628,755,663 in total assets and $22,535,577,121
in total liabilities.  (Calpine Bankruptcy News, Issue No. 19;
Bankruptcy Creditors' Service, Inc., 215/945-7000)


CALPINE CORP: Calpine Hidalgo Files Schedules Of Assets & Debts
---------------------------------------------------------------

A.     Real Property
           Generation Facility, Edinburg, TX        $21,366,939
           Easements                               undetermined
             see http://researcharchives.com/t/s?cb5

B.     Personal Property
B.2    Bank Accounts
           JP Morgan Chase Restricted Cash Account          952
B.13   Business Stock and Interests                undetermined
          see http://researcharchives.com/t/s?cb6
B.14   Interests in partnerships/joint ventures    undetermined
          see http://researcharchives.com/t/s?cb6
B.16   Accounts Receivable
           Trade Receivables                          2,560,775
B.18   Other Liquidated Debts
           Overpaid Sales Tax                            29,405
           Fuel Receivable                              147,941
B.28   Office equipment, furnishings and supplies            87
B.29   Machinery                                    194,106,686
           see http://researcharchives.com/t/s?cb7
B.30   Inventory                                      2,074,862
B.35   Other Personal Property                          261,958

       TOTAL SCHEDULED ASSETS                      $220,549,605
                                                   ============

C.     Property Claimed as Exempt                             0

D.     Secured Claim                                          0

E.     Unsecured Priority Claims                   undetermined
           Taxing authorities
              see http://researcharchives.com/t/s?cb8

F.     Unsecured Non-priority Claims
           Trade Payables
              Commercial Cleaning Services               21,306
           Intercompany Claims
              Calpine Central, L.P.                     178,682
              Calpine Cooperation                    55,725,935
              Calpine Energy Services, L.P.           9,705,654
              Calpine Operating Services Company        265,042
              Calpine PowerAnerica, LP                    1,790
              CPN Pipeline Company                          (99)

       TOTAL SCHEDULED LIABILITIES                  $65,898,310
                                                    ===========

Headquartered in San Jose, California, Calpine Corporation --
http://www.calpine.com/-- supplies customers and communities with
electricity from clean, efficient, natural gas-fired and
geothermal power plants.  Calpine owns, leases and operates
integrated systems of plants in 21 U.S. states and in three
Canadian provinces.  Its customized products and services include
wholesale and retail electricity, gas turbine components and
services, energy management and a wide range of power plant
engineering, construction and maintenance and operational
services.  The Company filed for chapter 11 protection on
Dec. 20, 2005 (Bankr. S.D.N.Y. Lead Case No. 05-60200).  Richard
M. Cieri, Esq., Matthew A. Cantor, Esq., Edward Sassower, Esq.,
and Robert G. Burns, Esq., Kirkland & Ellis LLP represent the
Debtors in their restructuring efforts.  Michael S. Stamer, Esq.,
at Akin Gump Strauss Hauer & Feld LLP, represents the Official
Committee of Unsecured Creditors.  As of Dec. 19, 2005, the
Debtors listed $26,628,755,663 in total assets and $22,535,577,121
in total liabilities.  (Calpine Bankruptcy News, Issue No. 19;
Bankruptcy Creditors' Service, Inc., 215/945-7000)


CALPINE CORP: Calpine Oneta Files Schedules Of Assets & Debts
-------------------------------------------------------------

A.     Real Property
           Generation Facility, Broken Arrow, OK    $10,248,532
           Generation Facility (Land)                 1,436,014
           Generation Facility (Roads)                  351,840
           Easements
              see Schedule A2

B.     Personal Property
B.1    Cash on hand
B.2    Bank Accounts
           First National Bank of Coweta                  1,629

B.3    Security Deposits
           American Electric                            140,000

B.13   Business stocks & interests                 undetermined
B.14   Government and Corporate Bonds              undetermined

B.28   Office equipment, furnishings and supplies       560,802
B.29   Machinery                                    534,465,455
B.30   Inventory                                      1,639,599

B.35   Other Personal Property                          364,358

       TOTAL SCHEDULED ASSETS                      $549,208,230
                                                   ============

C.     Property Claimed as Exempt

D.     Secured Claim
          Morgan Stanley-1st Priority Loan         $610,277,752
          Morgan Stanley-2nd Priority Loan          101,088,003
          Wilmington Trust FSB-1st Priority Notes   239,075,226
          Wilmington Trust FSB-2nd Priority Notes   647,134,331
          Wilmington Trust FSB-3rd Priority Notes   699,970,844
          Wilmington Trust FSB-3rd Priority Fixed   153,833,333

E.     Unsecured Priority Claims

F.     Unsecured Non-priority Claims                    
          Trade payables                                707,442
          Intercompany claims
             Baytown Energy Center LP                     3,657
             CalGen Expansion Company LLC               (53,759)
             Calpine Generating Company, LLC        237,083,901
             Calpine Oneta Power I, LLC                     159
             Calpine Oneta Power II, LLC                 15,737
             Carville Energy LLC                         (2,315)
             Corpus Christi Cogeneration LP              (5,297)
             Decatur Energy Center LLC                    2,834
             Freestone Power Generation LP                7,024
             Los Medanos Energy Center LLC              200,000
             Morgan Energy Center LLC                    (3,947)
             Pastoria Energy Facility LLC            (4,860,894)
             Tiverton Power Associates                   (3,794)

       TOTAL SCHEDULED LIABILITIES               $2,684,470,239
                                                 ==============

Headquartered in San Jose, California, Calpine Corporation --
http://www.calpine.com/-- supplies customers and communities with
electricity from clean, efficient, natural gas-fired and
geothermal power plants.  Calpine owns, leases and operates
integrated systems of plants in 21 U.S. states and in three
Canadian provinces.  Its customized products and services include
wholesale and retail electricity, gas turbine components and
services, energy management and a wide range of power plant
engineering, construction and maintenance and operational
services.  The Company filed for chapter 11 protection on
Dec. 20, 2005 (Bankr. S.D.N.Y. Lead Case No. 05-60200).  Richard
M. Cieri, Esq., Matthew A. Cantor, Esq., Edward Sassower, Esq.,
and Robert G. Burns, Esq., Kirkland & Ellis LLP represent the
Debtors in their restructuring efforts.  Michael S. Stamer, Esq.,
at Akin Gump Strauss Hauer & Feld LLP, represents the Official
Committee of Unsecured Creditors.  As of Dec. 19, 2005, the
Debtors listed $26,628,755,663 in total assets and $22,535,577,121
in total liabilities.  (Calpine Bankruptcy News, Issue No. 19;
Bankruptcy Creditors' Service, Inc., 215/945-7000)


CALPINE CORP: Los Esteros Files Schedules Of Assets & Debts
-----------------------------------------------------------

A.     Real Property
           Generation Facility, San Jose, CA           $262,536
           Generation Facility (Land)                30,885,566
           Easements                               undetermined
              see http://researcharchives.com/t/s?cb9

B.     Personal Property
B.3    Security Deposits
           Union Bank of California Deposit Certificate   5,052
B.13   Business Stock and Interests                undetermined
           see http://researcharchives.com/t/s?cba
B.14   Interests in partnerships/joint ventures    undetermined
           see http://researcharchives.com/t/s?cba
B.16   Accounts Receivable                              124,978
B.28   Office equipment, furnishings and supplies        43,437
B.29   Machinery                                    273,106,838
           see http://researcharchives.com/t/s?cbb
B.30   Inventory                                        452,526
B.35   Other Personal Property                          216,510

       TOTAL SCHEDULED ASSETS                      $305,097,443
                                                   ============

C.     Property Claimed as Exempt                             -

D.     Secured Claim                                          -

E.     Unsecured Priority Claims                   undetermined
           Taxing Authorities
              see http://researcharchives.com/t/s?cbc

F.     Unsecured Non-priority Claims
           Potential Litigation Claim, PG&E Co     undetermined
           Trade Payables
              Ellison Schneider & Harris LLP             15,162
              Hill Brothers Chemical Co                  11,659
              Ionics Ultrapure Water Corp                19,805
              Others                                     52,087
           Intercompany Claims
              Calpine c*Power, Inc.                  90,978,389
              Calpine Central, L.P.                    (557,581)
              Calpine Corporation                   (72,044,857)
              Calpine Energy Services, L.P.             121,003
              Calpine Operating Services Company        116,954
              Calpine Unrestricted Holdings, LLC          8,319
              Mobile Energy LLC                          16,899
              Thomassen Turbine Systems America, Inc.   (11,235)

       TOTAL SCHEDULED LIABILITIES                  $18,726,604
                                                    ===========

Headquartered in San Jose, California, Calpine Corporation --
http://www.calpine.com/-- supplies customers and communities with
electricity from clean, efficient, natural gas-fired and
geothermal power plants.  Calpine owns, leases and operates
integrated systems of plants in 21 U.S. states and in three
Canadian provinces.  Its customized products and services include
wholesale and retail electricity, gas turbine components and
services, energy management and a wide range of power plant
engineering, construction and maintenance and operational
services.  The Company filed for chapter 11 protection on
Dec. 20, 2005 (Bankr. S.D.N.Y. Lead Case No. 05-60200).  Richard
M. Cieri, Esq., Matthew A. Cantor, Esq., Edward Sassower, Esq.,
and Robert G. Burns, Esq., Kirkland & Ellis LLP represent the
Debtors in their restructuring efforts.  Michael S. Stamer, Esq.,
at Akin Gump Strauss Hauer & Feld LLP, represents the Official
Committee of Unsecured Creditors.  As of Dec. 19, 2005, the
Debtors listed $26,628,755,663 in total assets and $22,535,577,121
in total liabilities.  (Calpine Bankruptcy News, Issue No. 19;
Bankruptcy Creditors' Service, Inc., 215/945-7000)


CALPINE CORP: MEP Pleasant Hill Files Schedules Of Assets & Debts
-----------------------------------------------------------------

A.     Real Property
           Generation Facility, Pleasant Hill, MO   $23,728,627
           Generation Facility (Land)                   247,717
           Easements                               undetermined
               see http://researcharchives.com/t/s?cbd

B.     Personal Property
B.1    Cash on hand
B.2    Bank Accounts                 
           Bank of America Site Checking Account          2,500
           Union Bank of California                   7,624,141
           Union Bank of California Operating Acct.     521,527
           Union Bank of California Revenue Account   6,778,810
           Union Bank of California Debt Srvc. Acct.  6,015,448
           Union Bank of California Swap Breakage     3,319,543
B.13   Business Stocks & Interests                 undetermined
          see http://researcharchives.com/t/s?cbe
B.14   Government and Corporate Bonds              undetermined
          see http://researcharchives.com/t/s?cbe
B.18   Other Liquidated Debts                             6,121
B.25   Vehicles                                          62,938
B.28   Office equipment, furnishings and supplies        27,959
B.29   Machinery                                    220,456,760
          see http://researcharchives.com/t/s?cbf
B.30   Inventory                                        205,515
B.35   Other Personal Property                          369,218

       TOTAL SCHEDULED ASSETS                      $269,366,823
                                                   ============

C.     Property Claimed as Exempt                             -

D.     Secured Claim
          DZ Bank AG Deutsche - Term Loan Tranche   121,456,621
          DZ Bank AG Deutsche - Term Loam Tranche    47,804,658

E.     Unsecured Priority Claims
          Taxing Authorities                        ndetermined
            see http://researcharchives.com/t/s?cc0

F.     Unsecured Non-priority Claims
          Trade payables
            All Temp, Inc.                               61,710
            Praxair Distribution, Inc.                   13,281
            RE Dupill & Asst. Ltd. Larslap USA           13,312
            Safway Steel Products, Inc.                  14,449
            Siemens Power Generation, Inc.               77,160
            Womack Machine Supply Co., Inc.              32,930
            Others                                       64,253
          Intercompany claims
            Calpine Central LP                          956,647
            Calpine Corporation                         208,302
            Calpine Energy Services LP               (6,269,971)
            Calpine Operating Services Co.              506,244
            Others                                        4,202
          Potential litigation claims
            Black & Veatch                         undetermined
            Black & Veatch                         undetermined
            Kimberly Logsdon & her husband         undetermined

       TOTAL SCHEDULED LIABILITIES                 $164,940,799
                                                   ============

Headquartered in San Jose, California, Calpine Corporation --
http://www.calpine.com/-- supplies customers and communities with
electricity from clean, efficient, natural gas-fired and
geothermal power plants.  Calpine owns, leases and operates
integrated systems of plants in 21 U.S. states and in three
Canadian provinces.  Its customized products and services include
wholesale and retail electricity, gas turbine components and
services, energy management and a wide range of power plant
engineering, construction and maintenance and operational
services.  The Company filed for chapter 11 protection on
Dec. 20, 2005 (Bankr. S.D.N.Y. Lead Case No. 05-60200).  Richard
M. Cieri, Esq., Matthew A. Cantor, Esq., Edward Sassower, Esq.,
and Robert G. Burns, Esq., Kirkland & Ellis LLP represent the
Debtors in their restructuring efforts.  Michael S. Stamer, Esq.,
at Akin Gump Strauss Hauer & Feld LLP, represents the Official
Committee of Unsecured Creditors.  As of Dec. 19, 2005, the
Debtors listed $26,628,755,663 in total assets and $22,535,577,121
in total liabilities.  (Calpine Bankruptcy News, Issue No. 19;
Bankruptcy Creditors' Service, Inc., 215/945-7000)


CALPINE CORP: Pastoria Energy Files Schedules Of Assets & Debts
---------------------------------------------------------------

A.     Real Property                                          0

B.     Personal Property          
B.1    Cash on hand
B.2    Bank Accounts
          Union Bank of California Checking Account        $828

B.13   Business Stocks & Interests                 undetermined
          see http://researcharchives.com/t/s?cc1
B.14   Government and Corporate Bonds              undetermined
          see http://researcharchives.com/t/s?cc1
B.18   Other Liquidated Debts                         7,238,518
B.28   Office equipment, furnishings and supplies       713,180
B.29   Machinery                                    764,582,255
          see http://researcharchives.com/t/s?cc2
B.30   Inventory                                        736,827
B.35   Other Personal Property                        3,668,337

       TOTAL SCHEDULED ASSETS                      $776,939,945
                                                   ============

C.   Property Claimed as Exempt

D.   Secured Claim                  
         Morgan Stanley, notes due 2009             610,277,752
         Morgan Stanley, notes due 2010             101,088,003
         Wilmington Trust FSB, notes due 2009       239,075,226
         Wilmington Trust FSB, notes due 2010       647,134,331
         Wilmington Trust FSB, notes due 2011       699,970,844
         Wilmington Trust FSB, notes due 2011       153,833,333

E.   Unsecured Priority Claims      
         Taxing Authorities                        undetermined
            see http://researcharchives.com/t/s?cc3

F.   Unsecured Non-priority Claims        
       Trade Payables                                 1,088,118
            see http://researcharchives.com/t/s?cc4
       Intercompany Claims
            CalGen Expansion Company LLC             (2,808,798)
            CalGen Project Equipment Finance           (774,116)
            Calpine Corporation                        (174,150)
            Calpine Generating Company LLC          313,939,662
            Calpine Oneta Power LP                    4,860,894
            Carville Energy LLC                           1,013
            Delta Energy Center LLC                       2,666
            Goldendale Energy Center LLC                (42,603)
            Los Medanos Energy Center LLC                66,382
            Mobile Energy LLC                             3,767
            Thomassen Turbine Systems America           (29,228)
       Potential Litigation Claims
            Int'l. Brotherhood of Electric Workers undetermined
            State Board of Equalization            undetermined

       TOTAL SCHEDULED LIABILITIES               $2,767,503,097
                                                 ==============

Headquartered in San Jose, California, Calpine Corporation --
http://www.calpine.com/-- supplies customers and communities with
electricity from clean, efficient, natural gas-fired and
geothermal power plants.  Calpine owns, leases and operates
integrated systems of plants in 21 U.S. states and in three
Canadian provinces.  Its customized products and services include
wholesale and retail electricity, gas turbine components and
services, energy management and a wide range of power plant
engineering, construction and maintenance and operational
services.  The Company filed for chapter 11 protection on
Dec. 20, 2005 (Bankr. S.D.N.Y. Lead Case No. 05-60200).  Richard
M. Cieri, Esq., Matthew A. Cantor, Esq., Edward Sassower, Esq.,
and Robert G. Burns, Esq., Kirkland & Ellis LLP represent the
Debtors in their restructuring efforts.  Michael S. Stamer, Esq.,
at Akin Gump Strauss Hauer & Feld LLP, represents the Official
Committee of Unsecured Creditors.  As of Dec. 19, 2005, the
Debtors listed $26,628,755,663 in total assets and $22,535,577,121
in total liabilities.  (Calpine Bankruptcy News, Issue No. 19;
Bankruptcy Creditors' Service, Inc., 215/945-7000)


CALPINE CORP: Zion Energy Files Schedules Of Assets & Debts
-----------------------------------------------------------

A.     Real Property
           Generation Facility                      $19,137,921
           Roads                                        934,011
           Easements                               undetermined
              see http://researcharchives.com/t/s?cc5

B.     Personal Property
B.1    Cash on hand                                         500
B.13   Business Stocks and Interests               undetermined
          see http://researcharchives.com/t/s?cc6
B.14   Government and Corporate Bonds              undetermined
          see http://researcharchives.com/t/s?cc6
B.16   Accounts Receivable                            1,481,602
B.18   Other Liquidated Debts                            78,389
B.25   Vehicles                                          42,000
B.28   Office equipment, furnishings and supplies        28,924
B.29   Machinery                                    298,683,685
          see http://researcharchives.com/t/s?cc7
B.30   Inventory                                        348,141
B.35   Other Personal Property                          172,273

       TOTAL SCHEDULED ASSETS                      $320,907,445
                                                   ============

C.     Property Claimed as Exempt

D.     Secured Claim               
          Morgan Stanley, notes due 2009            610,277,752
          Morgan Stanley, notes due 2010            101,088,003
          Wilmington Trust FSB, notes due 2009      239,075,226
          Wilmington Trust FSB, notes due 2010      647,134,331
          Wilmington Trust FSB, notes due 2011      699,970,844
          Wilmington Trust FSB, notes due 2011      153,833,333

E.     Unsecured Priority Claims
          Taxing Authorities                       undetermined
          see http://researcharchives.com/t/s?cc8

F.     Unsecured Non-priority Claims
          Trade payables
             Manhard Consulting Ltd.                      2,940
             Tracer Construction Co.                     61,520
          Intercompany claims
             CalGen Expansion Company LLC               (22,767)
             Calgen Project Equipment 1                  41,997
             Calgen Project Equipment 3               2,188,324
             Calpine Generating Company LLC         181,545,511
             Columbia Energy LLC                          3,178
             Decatur Energy Center LLC                    1,510
          Potential litigation claims              undetermined
             see http://researcharchives.com/t/s?cc9

       TOTAL SCHEDULED LIABILITIES                $2,635,201,704
                                                  ==============

Headquartered in San Jose, California, Calpine Corporation --
http://www.calpine.com/-- supplies customers and communities with
electricity from clean, efficient, natural gas-fired and
geothermal power plants.  Calpine owns, leases and operates
integrated systems of plants in 21 U.S. states and in three
Canadian provinces.  Its customized products and services include
wholesale and retail electricity, gas turbine components and
services, energy management and a wide range of power plant
engineering, construction and maintenance and operational
services.  The Company filed for chapter 11 protection on
Dec. 20, 2005 (Bankr. S.D.N.Y. Lead Case No. 05-60200).  Richard
M. Cieri, Esq., Matthew A. Cantor, Esq., Edward Sassower, Esq.,
and Robert G. Burns, Esq., Kirkland & Ellis LLP represent the
Debtors in their restructuring efforts.  Michael S. Stamer, Esq.,
at Akin Gump Strauss Hauer & Feld LLP, represents the Official
Committee of Unsecured Creditors.  As of Dec. 19, 2005, the
Debtors listed $26,628,755,663 in total assets and $22,535,577,121
in total liabilities.  (Calpine Bankruptcy News, Issue No. 19;
Bankruptcy Creditors' Service, Inc., 215/945-7000)


CALPINE CORP: Files February 2006 Monthly Operating Report
----------------------------------------------------------

                       Calpine Corporation
              Condensed Consolidating Balance Sheet
                     As of February 28, 2006

                             ASSETS

Current assets                                   $3,503,968,000
Restricted cash, net                                616,962,000
Investments                                          80,861,000
Property, plant & equipment, net                 14,514,900,000
Other assets                                      1,790,523,000
                                                ---------------
Total assets                                    $20,507,034,000
                                                ===============

               LIABILITIES & STOCKHOLDERS' DEFICIT

Liabilities not subject to compromise:
    Current liabilities                          $6,863,208,000
    Long-term debt                                3,340,915,000
    Long-term derivative liabilities                600,342,000
    Other liabilities                               664,766,000

Liabilities subject to compromise                14,710,818,000
Minority interest                                   275,384,000
Stockholders' equity (deficit)                   (5,948,399,000)
                                                ---------------
Total liabilities & stockholders' equity        $20,507,034,000
                                                ===============


                       Calpine Corporation
         Condensed Consolidating Statement of Operations
               For period ending February 28, 2006

Total revenue                                      $470,138,000
Total cost of revenue                               438,330,000
                                                ---------------
   Gross profit (loss)                               31,808,000

Operating expenses                                   14,122,000
                                                ---------------
   Income (loss) from operations                     17,686,000

Interest expense, net                                91,367,000
Other (income) expense, net                            (814,000)
                                                ---------------
   Income (loss) from continuing operations
   before reorganization items & income taxes       (72,867,000)

Reorganization items                                 35,526,000
Benefit from income taxes                                     0
                                                ---------------
   Income (loss) from continuing operations
   before discontinued operations & cumulative
   effect of change in accounting principle        (108,393,000)

Income from discontinued operations                           0
Cumulative effect of change in accounting
principle, net                                                0
                                                ---------------
Net income (loss)                                 ($108,393,000)
                                                ===============

Headquartered in San Jose, California, Calpine Corporation --
http://www.calpine.com/-- supplies customers and communities with
electricity from clean, efficient, natural gas-fired and
geothermal power plants.  Calpine owns, leases and operates
integrated systems of plants in 21 U.S. states and in three
Canadian provinces.  Its customized products and services include
wholesale and retail electricity, gas turbine components and
services, energy management and a wide range of power plant
engineering, construction and maintenance and operational
services.  The Company filed for chapter 11 protection on
Dec. 20, 2005 (Bankr. S.D.N.Y. Lead Case No. 05-60200).  Richard
M. Cieri, Esq., Matthew A. Cantor, Esq., Edward Sassower, Esq.,
and Robert G. Burns, Esq., Kirkland & Ellis LLP represent the
Debtors in their restructuring efforts.  Michael S. Stamer, Esq.,
at Akin Gump Strauss Hauer & Feld LLP, represents the Official
Committee of Unsecured Creditors.  As of Dec. 19, 2005, the
Debtors listed $26,628,755,663 in total assets and $22,535,577,121
in total liabilities.  (Calpine Bankruptcy News, Issue No. 19;
Bankruptcy Creditors' Service, Inc., 215/945-7000)


FEDERAL-MOGUL: Files May 2006 Monthly Operating Report
------------------------------------------------------

                 Federal-Mogul Global, Inc., et al.
                      Unaudited Balance Sheet
                         As of May 31, 2006
                           (In millions)

                              Assets

Cash and equivalents                                     $828.5
Accounts receivable                                       621.9
Inventories                                               450.2
Deferred taxes                                             96.5
Prepaid expenses and other current assets                  94.6
                                                     ----------
Total current assets                                    2,091.6
  
Summary of Unpaid Postpetition Debits                     (78.9)
Intercompany Loans Receivable                           2,239.6
                                                     ----------
Intercompany Balances                                   2,160.8
  
Property, plant and equipment                             860.8
Goodwill                                                  947.9
Other intangible assets                                   412.3
Insurance recoverable                                     824.3
Other non-current assets                                  933.6
                                                     ----------
Total Assets                                           $8,231.4
                                                     ==========
  
                Liabilities and Shareholders' Equity
  
Short-term debt                                          $548.0
Accounts payable                                          243.0
Accrued compensation                                       71.0
Restructuring and rationalization reserves                 16.0
Current portion of asbestos liability                         -
Interest payable                                            2.5
Other accrued liabilities                                 255.6
                                                     ----------
Total current liabilities                               1,136.0
  
Long-term debt                                                -
Post-employment benefits                                1,990.4
Other accrued liabilities                                 804.6
Liabilities subject to compromise                       6,012.3
  
Shareholders' equity:  
   Preferred stock                                      1,050.6
   Common stock                                           565.8
   Additional paid-in capital                           8,061.7
   Accumulated deficit                                (10,283.8)
   Accumulated other comprehensive income              (1,106.1)
   Other                                                      -
                                                     ----------
Total Shareholders' Equity                             (1,711.8)
                                                     ----------
Total Liabilities and Shareholders' Equity             $8,231.4
                                                     ==========
  
  
                 Federal-Mogul Global, Inc., et al.
                 Unaudited Statement of Operations
                  For the Month Ended May 31, 2006
                            (In millions)  
  
Net sales                                                $283.1
Cost of products sold                                     233.0
                                                     ----------
Gross margin                                               50.1
  
Selling, general & administrative expenses                (49.3)
Amortization                                               (1.2)
Reorganization items                                       (5.7)
Interest expense, net                                     (15.0)
Other income, net                                           5.7
                                                     ----------
Earnings before Income Taxes                              (15.5)
  
Income Tax Expense                                         (0.8)
                                                     ----------
Earnings before effect of change in acctg. principle      (15.5)
Cumulative effect of change in acctg. principle            (0.8)
                                                     ----------
Net Loss                                                 ($16.2)
                                                     ==========
  
  
                 Federal-Mogul Global, Inc., et al.
                 Unaudited Statement of Cash Flows
                 For the month ended May 31, 2006
                           (In millions)  
  
Cash Provided From (Used By) Operating Activities:  
   Net Loss                                              ($16.2)
Adjustments to reconcile net earnings (loss) to net cash:  
   Depreciation and amortization                           13.1
   Adjustments of assets held for sale to fair value        5.1
   Asbestos charge                                            -
   Summary of unpaid postpetition debits                      -
   Cumulative effect of change in acctg. principle            -
   Change in post-employment benefits                       4.4
   Decrease in accounts receivable                          5.7
   Increase in inventories                                 (4.3)
   Decrease in accounts payable                           (14.4)
   Change in other assets and other liabilities            24.0
   Change in restructuring charge                          (0.9)
   Refunds (payments) against asbestos liability              -
                                                     ----------
Net Cash Provided From Operating Activities                16.6
  
Cash Provided From (Used By) Investing Activities:
   Expenditures for property, plant & equipment            (8.8)
   Proceeds from sale of property, plant & equipment          -
   Proceeds from sale of businesses                           -
   Business acquisitions, net of cash acquired                -
   Other                                                      -
                                                     ----------
Net Cash Used By Investing Activities                      (8.8)
  
Cash Provided From (Used By) Financing Activities:  
   Decrease in debt                                        (1.4)
   Sale of accounts receivable under securitization           -
   Dividends                                                  -
   Other                                                   32.1
                                                     ----------
Net Cash Provided From Financing Activities                30.7
  
Increase in Cash and Equivalents                           38.5
  
Cash and equivalents at beginning of period               790.1
                                                     ----------
Cash and equivalents at end of period                    $828.5
                                                     ==========

Headquartered in Southfield, Michigan, Federal-Mogul Corporation
-- http://www.federal-mogul.com/-- is one of the world's largest
automotive parts companies with worldwide revenue of some
$6 billion.  The Company filed for chapter 11 protection on
Oct. 1, 2001 (Bankr. Del. Case No. 01-10582).  Lawrence J. Nyhan
Esq., James F. Conlan Esq., and Kevin T. Lantry Esq., at Sidley
Austin Brown & Wood, and Laura Davis Jones Esq., at Pachulski,
Stang, Ziehl, Young, Jones & Weintraub, P.C., represent the
Debtors in their restructuring efforts.  When the Debtors filed
for protection from their creditors, they listed $10.15 billion
in assets and $8.86 billion in liabilities.  Federal-Mogul
Corp.'s U.K. affiliate, Turner & Newall, is based at Dudley Hill,
Bradford. Peter D. Wolfson, Esq., at Sonnenschein Nath &
Rosenthal; and Charlene D. Davis, Esq., Ashley B. Stitzer, Esq.,
and Eric M. Sutty, Esq., at The Bayard Firm represent the Official
Committee of Unsecured Creditors.  (Federal-Mogul Bankruptcy News,
Issue No. 110; Bankruptcy Creditors' Service, Inc., 215/945-7000)


SILICON GRAPHICS: Files Schedules of Assets and Liabilities
-----------------------------------------------------------

A.     Real Property
           Chippewa Falls, WI
              100 N. Cashman Drive                   $10,102,090
              1168 Industrial Boulevard                1,682,203
              890 Industrial Boulevard                   726,997
              1090 Industrial Boulevard                  607,310
              770 Industrial Boulevard                   362,276
              Vacant Lot on Industrial Blvd.              25,000

B.     Personal Property
B.2    Bank Accounts
           ING Belgium S.A./N.V.                         916,632
           ING Belgium S.A./N.V.                         195,000
           Wells Fargo Bank                              191,061
           ING Belgium S.A./N.V.                         127,310
           Credit Suisse - Geneva                         63,652
           Credit Suisse - Geneva                         46,146
           Credit Suisse - Geneva                         26,601
           La Campagnie Benjamin De Rothschild SA         23,527
           Credit Suisse - Geneva                            635
           Wells Fargo Bank                                  100
           ING Belgium S.A./N.V.                              43
           ING Belgium S.A./N.V.                              36

B.3    Security Deposit
           WXIII/Crittenden Realty C, L.L.C.             265,000
           Grosvenor                                     220,987
           Pacific Gas & Electric                        161,675
           Constellation New Energy                      147,165
           Finanzamt Bonn Innenstadt                     142,313
           Eidgen"ssische Steuerverwaltung ESTV          141,730
           BTW                                           120,665
           Esanu Katsky Korins & Siger, LLP               10,053
           Seattle Landmark, LLC                           8,280
           McLellan Estate Co.                             7,997
           Great Lakes REIT, L.P.                          7,500
           Koll Bren Schreiber Realty Advisors, Inc.       2,309
           Plaza Partners, L.L.C.                          1,238
           Los Alamos Commerce and Devt. Corp.               685

B.9    Interest in insurance policies               Undetermined
B.13   Stock and Interests                          Undetermined
B.16   Accounts Receivable
           Trade Accounts Receivable                  12,533,524
           Non-Trade Accounts Receivable               7,319,880

B.18   Other Liquidated Debts Owing Debtor
           Silicon Graphics Federal, Inc.            388,640,516
           Others                                     84,755,340

B.21   Other Contingent and Unliquidated Claims
           Confidential Patent Infringement         undetermined
           Cray, Inc.                                  3,000,000
           Cray, Inc.                                  2,293,628
           DRAM Claim                               undetermined
           IRS                                      undetermined
           Syntegra (USA), Inc.                     undetermined

B.22   Intellectual Property                        Undetermined

B.23   General Intangibles                          Undetermined

B.25   Vehicles                                     Undetermined

B.28   Office Equipment
           Leasehold Improvements                      6,547,762
           Office Furniture                              692,233

B.29   Equipment and Supplies for Business
           IT Equipment                                7,844,352
           Security Interest in Lease Residual         4,178,171
           Software                                    2,569,362
           Marketing Demonstration Equipment           1,227,846
           Tools / Test Equipment                      1,042,305
           Production Equipment                          187,083

B.30   Inventory
           Raw Materials                              31,501,071
           Work in Process                            26,680,777
           Spare Parts                                14,116,831
           Demonstration Systems                       8,517,530
           Finished Goods                              4,768,699

B.35   Other Personal Property
           Pen-Cal Administrators, Inc.                1,648,571

        TOTAL SCHEDULED ASSETS                      $626,399,697
                                                    ============

C.     Property Claimed as Exempt                              -

D.     Secured Claim
D.1    Secured Financing
           Ableco Finance LLC                        $30,091,875
           Ableco Finance LLC                          2,253,326

D.2    Secured Bond Debt
           U.S. Bank N A, Indenture Trustee          188,578,000
           U.S. Bank N A, Indenture Trustee            2,386,000

D.3    Letters of Credit
           The Goldman SACS Group, Inc.               33,256,234
           WXIII/Crittenden Realty A/B L.L.C.          6,000,000
           WXIII/Crittenden Realty A/B L.L.C.          4,500,000
           HSBC Bank Australia                           330,155

E.     Unsecured Priority Claims
E.1    Personal and Real Property Tax Liabilities   Undetermined
E.2    Income Tax Liabilities                       Undetermined
E.3    Employee Claims                                   588,756

F.     Unsecured Non-priority Claims
F.1    Unsecured and Subordinated Bond Debt
           JP Morgan Chase Bank                       56,776,000

F.2    Accounts Payable
           Solectron                                  12,275,231
           Engenio Information Technologies            5,021,429
           Intel Americas                              4,110,600
           IBM                                         2,385,612
           Datadirect Networks                         1,791,781
           Celestica                                   1,350,551
           Xyratex                                       922,150
           Smart Modular Technologies                    909,240
           Electronic Data Systems                       830,032
           Storage Technology                            781,420
           Gyrogroup                                     754,319
           EBM-PAPST                                     691,369
           ACT 1                                         663,235
           Trilogy Computer Industry Solutions           632,967
           Micron Semiconductor Products                 627,300
           PDSI                                          622,325
           Cereberus Partners LP                         600,000
           Novell Inc.                                   508,094
           Others                                     16,810,378

F.3    Intercompany Liabilities
           Silicon Graphics Federal, Inc.            333,663,241
           Silicon Graphics (Switzerland)            111,923,114
           Others                                     29,555,830

F.4    Litigation Claims
           Gyrographic Communications, Inc.         Undetermined
           Syntegra (USA), Inc.                     Undetermined

F.5    Escheatment Liabilities
           Delaware Bureau of Unclaimed Property         167,210
           Division of Collections                        28,775
           New York State Comptroller                     19,501
           Florida Department of Financial Service        15,804
           Arizona Department of Revenue                  14,966
           Others                                         45,076

F.6    Potential Other Liabilities
           Cray, Inc.                                  1,073,628
           Bishop, Robert                              1,024,317
           Bott, Ross                                    405,982
           Dungworth, M.R.                                 2,593
           Estes, Greg                                       603
           Gomo, Steven J.                                83,853
           Hooks, Willie C.                               68,610
           Perry, Mark                                    80,244
           Estate of Robert F. Zicarelli                  20,000
           Aeronet, Inc.                                   1,383

F.7    Unsecured Employee Liabilities
           Bishop, Robert                                405,385
           Pratt, Warren                                 188,762
           McLaughlin, Kevin                             126,523
           Estes, Greg                                   104,438
           Others                                        164,375

        TOTAL SCHEDULED LIABILITIES                 $856,232,593
                                                    ============

Headquartered in Mountain View, California, Silicon Graphics, Inc.
(OTC: SGID) -- http://www.sgi.com/-- offers high-performance
computing.  SGI helps customers solve their computing challenges,
whether it's sharing images to aid in brain surgery, finding oil
more efficiently, studying global climate, providing technologies
for homeland security and defense, enabling the transition from
analog to digital broadcasting, or helping enterprises manage
large data.  The Debtor and 13 of its affiliates filed for chapter
11 protection on May 8, 2006 (Bankr. S.D.N.Y. Case Nos. 06-10977
through 06-10990).  Gary Holtzer, Esq., and Shai Y. Waisman, Esq.,
at Weil Gotshal & Manges LLP, represent the Debtors in their
restructuring efforts.  When the Debtors filed for protection from
their creditors, they listed total assets of $369,416,815 and
total debts of $664,268,602.  (Silicon Graphics Bankruptcy News,
Issue No. 8; 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/

On Thursdays, the TCR delivers a list of recently filed chapter 11
cases involving less than $1,000,000 in assets and liabilities
delivered to nation's bankruptcy courts.  The list includes links
to freely downloadable images of these small-dollar petitions in
Acrobat PDF format.

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.  Marie
Therese V. Profetana, Shimero Jainga, Joel Anthony G. Lopez,
Robert Max Quiblat, Emi Rose S.R. Parcon, Rizande B. Delos Santos,
Cherry A. Soriano-Baaclo, Christian Q. Salta, Jason A. Nieva,
Lucilo M. Pinili, Jr., 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.

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