TABLE 24A.   POA ANNUA RATINGS OF BENTGRASS CULTIVARS
                                                                 GROWN ON A FAIRWAY OR TEE  1/
                                                                         2007 DATA

                                                               POA ANNUA RATINGS 1-9; 9=NONE  2/

                                                            NAME                            IN1

                                                            SHARK (23R)                     8.7
                                                            RUNNER (IS-AP 14)               8.3
                                                            SR 1150 (SRX 1PDH)              8.3
                                                            13-M                            8.0
                                                            ALPHA                           8.0
                                                            AUTHORITY (235050)              8.0
                                                            DECLARATION                     8.0
                                                            INDEPENDENCE                    8.0
                                                            KINGPIN (9200)                  8.0
                                                            L-93                            8.0
                                                            MACKENZIE (SRX 1GPD)            8.0
                                                            PENNEAGLE II                    8.0
                                                            T-1                             8.0
                                                            BENGAL                          7.7
                                                            CRYSTAL BLUELINKS (PST-OEB)     7.7
                                                            LS-44                           7.7
                                                            PENNCROSS                       7.0
                                                            PRINCEVILLE                     7.0
                                                            SR 1119                         6.7
                                                            PENNLINKS II                    6.3
                                                            BARDOT                          5.7
                                                            TIGER II                        5.7
                                                            EWTR                            5.3
                                                            GREENTIME (IS-AT 7)             5.3
                                                            SEASIDE                         5.3
                                                            SR 7150                         4.7
                                                            PST-9VN                         4.3
                                                            PST-9NBC                        4.0

                                                            LSD VALUE                       1.8
                                                            C.V. (%)                       15.8

                           1/  TO DETERMINE STATISTICAL DIFFERENCES AMONG ENTRIES, SUBTRACT ONE ENTRY'S MEAN FROM ANOTHER ENTRY'S MEAN.
                               STATISTICAL DIFFERENCES OCCUR WHEN THIS VALUE IS LARGER THAN THE CORRESPONDING LSD VALUE (LSD 0.05).

                           2/  C.V. (COEFFICIENT OF VARIATION) INDICATES THE PERCENT VARIATION OF THE MEAN IN EACH COLUMN.