Dexsil Corporation - Page 12




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          increased sales.  We do not believe that the hypothetical                   
          independent investor, under these circumstances, would have                 
          approved hikes in Lynn's compensation of 32 percent ($98,660) and           
          30 percent ($111,460) during those years.                                   
               On careful reconsideration pursuant to the mandate of the              
          Court of Appeals,                                                           
                                             Decision will be entered                 
                                        for the same years in the                     
                                        same amounts as previously                    
                                        entered in this case.                         






























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