[Dukie]

Any suggestions for the list ?

AOL has previously taken a $50 billion writeoff.

[rohry]

First off, there is a lot more than 10.

My top 5 suspects is:

GATA (any company taking part in the gold scandal)
JP Morgan (leveraged derivatives at 750 to 1)
GE (mostly because of huge amounts of debt and potentially bad loans via their GE Capital division)
CitiGroup (only because Rubin is there, since the '80s wherever he goes there have been problems)
Cisco (lots more writeoffs coming, but they are desperate to show that a turnaround has started)

[Wyatt's Torch]

Q, LVLT, Charter, Sun, Oracle, one of the RBOC's. The biggest ones in danger are the mid-size "growth" tech firms. They were the ones under the most pressure to meet earnings.

While I don't know who they will be...ther will be more.