TABLE 23A.   POA ANNUA RATINGS OF FINELEAF FESCUE CULTIVARS  1/
                                                                         2007 DATA

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

                                                              NAME                        MA1

                                                              TREAZURE II (PST-4TZ)       8.0
                                                              ZODIAC (BUR 4601)           7.0
                                                              EPIC (5001)                 6.7
                                                              WENDY JEAN (C03-RCE)        6.7
                                                              CLASS ONE (IS-FRR 29)       6.3
                                                              DP 77-9579                  6.3
                                                              DP 77-9885                  6.3
                                                              GARNET (PICK CRF 1-03)      6.3
                                                              SHORELINE (SRX 55R)         6.3
                                                              SPARTAN II (PICK HF #2)     6.3
                                                              AUDUBON                     6.0
                                                              CELESTIAL                   6.0
                                                              DP 77-9578                  6.0
                                                              FIREFLY (SPM)               6.0
                                                              JASPER II                   6.0
                                                              PST-8000                    6.0
                                                              RAZOR                       6.0
                                                              BMXC-S02                    5.7
                                                              C-SMX                       5.7
                                                              CARDINAL (IS-FRR 30)        5.7
                                                              COMPASS (ACF 188)           5.7
                                                              FORTITUDE (TL 53)           5.7
                                                              IS-FRR 23                   5.7
                                                              MUSICA                      5.7
                                                              PATHFINDER                  5.7
                                                              SR 3000                     5.7
                                                              SR 5130 (SRX 51G)           5.7
                                                              DLF-RCM                     5.3
                                                              DP 77-9360                  5.3
                                                              DP 77-9886                  5.3
                                                              GOTHAM (IS-FL 28)           5.3
                                                              PREDATOR                    5.3
                                                              RELIANT IV (A01630REL)      5.3
                                                              SEABREEZE                   5.3
                                                              SPLENDOR (ASC 245)          5.3
                                                              TL1                         5.3
                                                              7 SEAS                      5.0
                                                              BERKSHIRE                   5.0
                                                              OXFORD                      5.0
                                                              AMBASSADOR                  4.7
                                                              C03-4676                    4.7
                                        TABLE 23A.    POA ANNUA RATINGS OF FINELEAF FESCUE CULTIVARS  1/
                                        (CONT'D)                         2007 DATA

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

                                                              NAME                        MA1

                                                              J-5 (JAMESTOWN 5)           4.7
                                                              QUATRO                      4.7
                                                              SRX 3K                      4.7
                                                              CULUMBRA II (ACF 174)       4.3
                                                              DAWSON E                    4.3
                                                              LONGFELLOW II               4.3
                                                              SHADEMASTER                 4.0
                                                              LACROSSE (IS-FRC 17)        3.7
                                                              ORACLE                      3.7
                                                              BOREAL                      3.3
                                                              SCALDIS                     3.3
                                                              CASCADE                     3.0

                                                              LSD VALUE                   1.6
                                                              C.V. (%)                   18.4