American Airlines, for example, has said it plans to introduce a new business-class cabin with flat-bed seats, probably in 2007.

It does not have flat-bed seats, for example, but reviewers have described the food and service as excellent.

The new flat-bed first-class seat is 35 inches wide, which Singapore said is the biggest in the industry.

The "flat-bed seat" goes to a full 180-degree (horizontal) position when fully reclined.

While flat-bed seats recline 180 degrees, the bed is not parallel to the floor, leaving the passenger's head higher than his feet.

Instead, he oversaw the design of a patented flat-bed seat.

Among Eos's attractions are new flat-bed seats in private suites that provide passengers with 21 square feet of space.

It will fly Boeing 767's configured with 100 flat-bed seats.

Virgin's new cabin is designed around what it calls the longest flat-bed seat (79.5 inches) of any airline in the world.

Silverjet will fly Boeing 767-200 aircraft fitted with 100 flat-bed seats.