Year-ago quarter results included a $3 million charge related restructuring to include plant consolidation and product line trimming.

The plant consolidation means that by spring 2008, the company will cut about 250 production-related jobs, about a third of its total production work force in the New York region.

It will take a hit of about $0.40 per share in the fourth quarter to October 31, to cover the costs of the redundancy programme and related plant consolidations.

The charge of $1,500m was primarily for getting rid of surplus employees, plant consolidations and related administrative costs.

No Plants Mentioned Mr. Akers said he would not immediately announce any plant consolidations.

In addition to the spinoff of Pet, Whitman said it would cut costs by about $54 million through plant consolidations, reduction of overhead expenses and job cuts.

That charge, though, included a write-down of aging equipment and plant consolidations.

In the third quarter, Premark reported a $44 million charge for plant consolidation and inventory write-down.

I.B.M. said expenses fell 18 percent in the quarter compared with the period a year earlier as a result of continued focus on expense cutting, work force reduction and plant consolidation.

Digital said it would offer voluntary severance to between 5,000 and 8,000 workers and was considering new plant consolidations.