But it reversed a big loss of a year earlier.

The profit reversed a loss in the same quarter last year of $44 million.

They come as Ford is trying to reverse a $12.6 billion loss in 2006 and raise money for its restructuring effort.

BellSouth reversed a loss, helped by strong growth in local service.

Salomon rose 3, to 40, a 52-week high, on earnings that reversed a loss in the last quarter of 1991.

Compaq reported a 41.6 percent gain in profits, while Digital reversed a loss from a year ago.

The profit reversed a year-earlier loss of 46 million Australian dollars.

Payroll jobs rose by 7,500 to 3,803,900, reversing losses of 5,400 in July.

The profit reversed a year-earlier loss of 603 billion yen.

American Express said it earned $231 million, reversing a loss of $104 million.