Companies incorporated in MINNESOTA, United States

LORD ABBETT & CO
IDS LIFE ACCOUNT RE OF IDS LIFE INSURANCE CO
ENETPC INC
WINDSOR FINANCIAL GROUP LLC
PALADIN INVESTMENT ASSOCIATES LLC
ALLIANZ LIFE VARIABLE ACCOUNT A
W-J INTERNATIONAL LTD /DE/
ADVANTUS SERIES FUND INC
FORTIS FIDUCIARY FUND INC
HAWKINS CHEMICAL INC
NETWORK CAPITAL INC
FIRST FEDERAL BANCORPORATION /MN/
SURMODICS INC
MEDWAVE INC
PREFERRED LIFE VARIABLE ACCOUNT C
WILSONS THE LEATHER EXPERTS INC
BOUNCEBACKTECHNOLOGIES COM INC
CHAMPPS ENTERTAINMENT INC
LANSING WILLIAM J
NORSTAN INC
PHC INC
GROUP VARIABLE ANNUITY ACCOUNT
NVE CORP /NEW/
VOYAGEUR MINNESOTA MUNICIPAL INCOME FUND III INC
VOYAGEUR COLORADO INSURED MUNICIPAL INCOME FUND INC
VOYAGEUR MINNESOTA MUNICIPAL INCOME FUND II INC
VOYAGEUR ARIZONA MUNICIPAL INCOME FUND INC
AMERICAN STRATEGIC INCOME PORTFOLIO INC
ADVANTUS INTERNATIONAL BALANCED FUND INC
ADVANTUS ENTERPRISE FUND INC
ADVANTUS CORNERSTONE FUND INC
CELOX LABORATORIES INC
ADVANTUS BOND FUND INC
ADVANTUS SPECTRUM FUND INC
ADVANTUS MONEY MARKET FUND INC
ADVANTUS HORIZON FUND INC
ADVANTUS MORTGAGE SECURITIES FUND INC
LB VARIABLE INSURANCE ACCOUNT I
L B VARIABLE ANNUITY ACCOUNT I
LBVIP VARIABLE ANNUITY ACCOUNT I
AXP INVESTMENT SERIES INC
MICHAEL FOODS INC /MN
MAIRS & POWER BALANCED FUND INC
AXP EQUITY SELECT FUND INC
AXP STOCK FUND INC
AXP PROGRESSIVE FUND INC
SIT MUTUAL FUNDS II INC
SIT INVESTMENT FIXED INCOME ADVISORS INC
LEGAL RESEARCH CENTER INC
SPORTSMANS GUIDE INC
SIT INVESTMENT ASSOCIATES INC
AXP PRECIOUS METALS FUND INC
FORTIS TAX FREE PORTFOLIOS INC
FORTIS MONEY PORTFOLIOS INC
PAGELAB NETWORK INC
CARDIA INC
COMPASS CAPITAL MANAGEMENT INC/
NEW HORIZON KIDS QUEST INC
SITEL CORP
IMAGE SENSING SYSTEMS INC
LIFERATE SYSTEMS INC
POLARIS INDUSTRIES INC/MN
CANTERBURY PARK HOLDING CORP
MINNESOTA BREWING CO
NAVARRE CORP /MN/
AETRIUM INC
FOURTH SHIFT CORP
APPLIANCE RECYCLING CENTERS OF AMERICA INC /MN
FSI INTERNATIONAL INC
SELECT COMFORT CORP
ARCTIC CAT INC
DATAKEY INC
BMC INDUSTRIES INC/MN/
MAIRS & POWER GROWTH FUND INC
MAIRS & POWER INC
INDUSTRIAL RUBBER PRODUCTS INC
ADVANTUS CAPITAL MANAGEMENT INC
NORTHERN ASSET MANAGEMENT INC /MN
SEGALL BRYANT & HAMILL
CELERIS CORP
NET4MUSIC INC
RTW INC /MN/
HEALTH FITNESS CORP /MN/
CURATIVE HEALTH SERVICES INC
NUVEEN NEW JERSEY INVESTMENT QUALITY MUNICIPAL FUND INC
TRANSPORT CORPORATION OF AMERICA INC
SPECTRASCIENCE INC
SHOWCASE CORP /MN
UROPLASTY INC
WILKE THOMPSON CAPITAL MANAGEMENT INC
JUNDT ASSOCIATES INC /MN/
IDS LIFE OF NEW YORK ACCOUNT 8
FAMOUS DAVES OF AMERICA INC
VARIABLE ACCOUNT D OF FORTIS BENEFITS INSURANCE CO
RURAL CELLULAR CORP
LUTHERAN BROTHERHOOD RESEARCH CORP
LUTHERAN BROTHERHOOD
WELLS FINANCIAL CORP
JUNDT GROWTH FUND INC
CORNERSTONE CAPITAL MANAGEMENT INC //MN
MESABA HOLDINGS INC
EAGLE PACIFIC INDUSTRIES INC/MN
IAI INVESTMENT FUNDS I INC
DISCIPLINED GROWTH INVESTORS INC /MN
NUVEEN INSURED TAX FREE BOND FUND INC
NUVEEN TAX FREE BOND FUND INC
MEDTRONIC INC
LAKES GAMING INC
FAMOUS DAVE S OF AMERICA INC
AXP VARIABLE PORTFOLIO MANAGED FUND INC
AXP VARIABLE PORTFOLIO INVESTMENT SERIES INC
AXP VARIABLE PORTFOLIO MONEY MARKET SERIES INC
AXP BOND FUND INC
AXP STRATEGY SERIES INC
PEREGRINE CAPITAL MANAGEMENT INC /MN/
REUTER MANUFACTURING INC
TESSERACT GROUP INC
APPLIED SPECTRUM TECHNOLOGIES INC
NUVEEN CALIFORNIA MUNICIPAL VALUE FUND INC
INVESTMENT ADVISERS INC
HIGH COUNTRY VENTURES INC
FORTIS SERIES FUND INC
MERCURY WASTE SOLUTIONS INC
FORTIS WORLDWIDE PORTFOLIOS INC
JOSTENS INC
FORTIS EQUITY PORTFOLIOS INC
TARGET CORP
AMERICAN MUNICIPAL TERM TRUST INC II
AMERICAN MUNICIPAL TERM TRUST INC
XATA CORP /MN/
NORTHERN STATES POWER CO
TARGET RECEIVABLES CORP
FIRST AMERICAN INSURANCE PORTFOLIOS INC
ROCHESTER MEDICAL CORPORATION
AXP GLOBAL SERIES INC
AXP MANAGED SERIES INC
AXP INTERNATIONAL FUND INC
VERSO TECHNOLOGIES INC
APPLIED EPI INC
GREEN TREE FLOORPLAN RECIEVABLES MASTER TRUST
SELECT LIFE VARIABLE ACCOUNT
IN HOME HEALTH INC /MN/
ADC TELECOMMUNICATIONS INC
ADVANTUS INDEX 500 FUND INC
AMERICAN MUNICIPAL INCOME PORTFOLIO INC
MINNESOTA MUNICIPAL INCOME PORTFOLIO INC
FORTIS ADVANTAGE PORTFOLIOS INC
ADVANTUS REAL ESTATE SECURITIES FUND INC
RAINFOREST CAFE INC
CAPRI CORP
VIRTUALFUND COM INC
TELIDENT INC /MN/
NEW BRIDGE CAPITAL INC
AXP VARIABLE PORTFOLIO INCOME SERIES INC
AXP DISCOVERY FUND INC
K TEL INTERNATIONAL INC
AXP GROWTH FUND INC
MERRILL CORP
AUTOCO COM INC
PURCHASE POINT MEDIA CORP
IDS LIFE VARIABLE ACCOUNT 10
KOPP INVESTMENT ADVISORS INC
VALUEVISION INTERNATIONAL INC
INNOVATIVE GAMING CORP OF AMERICA
INTRANET SOLUTIONS INC
CAL DIVE INTERNATIONAL INC
MINNTECH CORP
REGIS CORP
NWNL SELECT VARIABLE ACCOUNT
NETFOLIO INC /MN
AXP MARKET ADVANTAGE SERIES INC
LB SERIES FUND INC/
FORTIS SECURITIES INC
LUTHERAN BROTHERHOOD FAMILY OF FUNDS
GREAT HALL INVESTMENT FUNDS INC
G&K SERVICES INC
ONELINK INC
UROLOGIX INC
LIFECORE BIOMEDICAL INC
FLEXSTEEL INDUSTRIES INC
NUVEEN ARIZONA PREMIUM INCOME MUNICIPAL FUND INC
NUVEEN MICHIGAN PREMIUM INCOME MUNICIPAL FUND INC
NUVEEN OHIO QUALITY INCOME MUNICIPAL FUND INC
SW ACQUISTION INC
MFS VARIABLE ACCOUNT
SPEECE THORSON CAPITAL GROUP INC
ALLETE
ILX LIGHTWAVE CORP
AXP UTILITIES INCOME FUND INC
IAI RETIREMENT FUNDS INC
NUVEEN NEW JERSEY PREMIUM INCOME MUNICIPAL FUND INC
MINNESOTA MUNICIPAL TERM TRUST INC II
AULT INC
AXP MONEY MARKET SERIES INC
MINNESOTA MUNICIPAL TERM TRUST INC
XCEL ENERGY INC
XRAYMEDIA COM INC
IDS LIFE VARIABLE ANNUITY FUND B
IDS LIFE VARIABLE ANNUITY FUND A
RESOURCE TRUST CO
AEI INCOME & GROWTH FUND XXI LTD PARTNERSHIP
INTEG INCORP
VITAL IMAGES INC
APPLIED BIOMETRICS INC
AEI REAL ESTATE FUND XVI LTD PARTNERSHIP
BALLISTIC RECOVERY SYSTEMS INC
SINGLEPOINT SYSTEMS CORP
WINLAND ELECTRONICS INC
CELLEX BIOSCIENCES INC
COMMUNICATIONS SYSTEMS INC
GO RACHELS COM CORP
DIAMOND BRANDS INC
DIAMOND BRANDS OPERATING CORP
REALITY INTERACTIVE INC
FORTIS ADVISERS INC /MN/ /ADV
CHECK TECHNOLOGY CORP
PENTAIR INC
OTTER TAIL POWER CO
OSMONICS INC
QCF BANCORP INC
ASV INC /MN/
FSF FINANCIAL CORP
VENTURIAN CORP
SHALLBETTER INDUSTRIES INC
BUCA INC /MN
UNIVERSAL HOSPITAL SERVICES INC
LBVIP VARIABLE INSURANCE ACCOUNT
HICKORY TECH CORP
FOUNDERS FOOD & FIRKINS LTD /MN
PEOPLES EDUCATIONAL HOLDINGS
VOICE & WIRELESS CORP
DYCO OIL & GAS PROGRAM 1979-1 LIMITED PARTNERSHIP
DYCO OIL & GAS PROGRAM 1986-2
DYCO OIL & GAS PROGRAM 1985-1 LIMITED PARTNERSHIP
AERO SYSTEMS ENGINEERING INC
ADVANTUS VENTURE FUND INC
MEDAMICUS INC
IMAGE SYSTEMS CORPORATION
ONTRACK DATA INTERNATIONAL INC
AMERICAN SELECT PORTFOLIO INC
AMERICAN STRATEGIC INCOME PORTFOLIO INC III
AMERICAN STRATEGIC INCOME PORTFOLIO INC II
INFINITE GRAPHICS INC
AMERICAN DREAM ENTERTAINMENT INC
SIT MUTUAL FUNDS INC
SIT MID CAP GROWTH FUND INC
PHOTO CONTROL CORP
NORWEST VENTURE PARTNERS VI
INCOME TRUST
HUTCHINSON TECHNOLOGY INC
STRATEGIST INCOME FUND INC
FASTENAL COMPANY
XBOX TECHNOLOGIES INC
IPI INC
VIRTUALMONEY INC
AOA HOLDING LLC
ADAMS OUTDOOR ADVERTISING LTD PARTNERSHIP
INSIGNIA SYSTEMS INC/MN
WSI INDUSTRIES INC
MICRON ELECTRONICS INC
OAKRIDGE HOLDINGS INC
GRACO INC
MICRO COMPONENT TECHNOLOGY INC
ROTTLUND CO INC
PREMIS CORP
PIPER FUNDS INC II
AMERICAS INCOME TRUST INC
PIPER INSTITUTIONAL FUNDS INC
PIPER GLOBAL FUNDS INC /MN
AMERICAN OPPORTUNITY INCOME FUND INC
AMERICAN GOVERNMENT INCOME PORTFOLIO INC
AMERICAN GOVERNMENT INCOME FUND INC
PIPER FUNDS INC
MENTOR CORP /MN/
FORTIS INCOME PORTFOLIOS INC
FORTIS GROWTH FUND INC
FULLER H B CO
SHELDAHL INC
IDS GROWTH FUND INC
IDS LIFE SERIES FUND INC
WESTERN MEDIA GROUP CORP
IDS MONEY MARKET SERIES INC
MTS SYSTEMS CORP
BISON INSTRUMENTS INC
PPT VISION INC
IDS BOND FUND INC
NUVEEN PREMIUM INCOME MUNICIPAL FUND 4 INC
NUVEEN INSURED MUNICIPAL OPPORTUNITY FUND INC
NUVEEN MUNICIPAL MARKET OPPORTUNITY FUND INC
NUVEEN PERFORMANCE PLUS MUNICIPAL FUND INC
NUVEEN MUNICIPAL INCOME FUND INC
JUNDT FUNDS INC
COMPUTER NETWORK TECHNOLOGY CORP
ANALYSTS INTERNATIONAL CORP
PERKINS CAPITAL MANAGEMENT INC ET AL
STOCKWALK COM GROUP INC
ARCADIA FINANCIAL LTD
CENEX HARVEST STATES COOPERATIVES
BUFFETS INC
SPARTA FOODS INC