Several board members and senior executives declined to return phone calls.

Executives of the various companies either did not return phone calls or declined to comment.

Executives at other networks declined to comment on the record.

Executives declined to identify the plants that would be closed.

Executives at the three firms declined to comment on any deal.

The executives declined to say whether Time's dividend might be increased.

Executives at both companies declined to comment on the donations.

Executives at both companies declined to speak on the record about the troubled alliance.

The top executives at the company declined to be interviewed about any aspect of the company's performance in 1994 or their plans for the future.

The executives at the news conference declined to quantify the value of the time and space.