Tuesday's Upgrades and Downgrades

UPGRADES
Cott COT Longbow Sell » Neutral
RPM Inc RPM CIBC Wrld Mkts Sector Perform » Sector Outperform
Rightnow Tech RNOW Piper Jaffray Market Perform » Outperform
I.D. Systems IDSY Boenning & Scattergood Market Perform » Market Outperform
VASCO Data Security VDSI Morgan Keegan Mkt Perform » Outperform
Inland Real Estate IRC Wachovia Underperform » Mkt Perform
Copano Energy CPNO Wachovia Mkt Perform » Outperform
Chattem CHTT Wachovia Mkt Perform » Outperform
Riverbed Technology RVBD Piper Jaffray Market Perform » Outperform
Halliburton HAL Bernstein Mkt Perform » Outperform
Baker Hughes BHI Bernstein Mkt Perform » Outperform
Salesforce.com CRM Piper Jaffray Market Perform » Outperform
Nexen NXY RBC Capital Mkts Sector Perform » Outperform
FTD Group FTD Piper Jaffray Market Perform » Outperform
CGI Group GIB CIBC Wrld Mkts Sector Perform » Sector Outperform
SPSS Inc SPSS Roth Capital Hold » Buy
Allscripts MDRX UBS Sell » Neutral
Novell NOVL UBS Neutral » Buy
Acuity Brands AYI CIBC Wrld Mkts Sector Perform » Sector Outperform
Mirant MIR Lehman Brothers Equal-weight » Overweight
Tempur-Pedic TPX Citigroup Hold » Buy
US Cellular USM Citigroup Sell » Hold
Mattel MAT JP Morgan Neutral » Overweight
Fidelity National Information Services FIS Sun Trust Rbsn Humphrey Neutral » Buy
VASCO Data Security VDSI Jefferies & Co Hold » Buy
Pacific Ethanol PEIX Broadpoint Capital Sell » Underperform
Altera ALTR Citigroup Hold » Buy

DOWNGRADES
Harvest Energy Trust HTE BMO Capital Markets Market Perform » Underperform
Immtech Intl IMM Ferris Baker Watts Buy » Neutral
MIPS Techs MIPS B. Riley & Co Buy » Neutral
Trans World TWMC B. Riley & Co Buy » Neutral
E*TRADE ETFC Sandler O'Neill Buy » Hold
Ultimate Software ULTI Piper Jaffray Strong Buy » Market Perform
Wachovia WB Morgan Keegan Outperform » Mkt Perform
Juniper Networks JNPR Bernstein Outperform » Mkt Perform
National Semi NSM UBS Buy » Neutral
Realty Income O Wachovia Mkt Perform » Underperform
Apache APA Bernstein Outperform » Mkt Perform
Concur Tech CNQR Piper Jaffray Outperform » Market Perform
Manulife Fncl MFC RBC Capital Mkts Top Pick » Outperform
Imperial Oil IMO RBC Capital Mkts Outperform » Sector Perform
Wyeth WYE Bear Stearns Outperform » Peer Perform
Wachovia WB Keefe Bruyette Outperform » Mkt Perform
MGI Pharma MOGN Brean Murray Hold » Sell
EchoStar DISH Citigroup Buy » Hold
E*TRADE ETFC Citigroup Hold » Sell
VeraSun Energy VSE Lehman Brothers Overweight » Equal-weight
Aventine Renewable Energy AVR Lehman Brothers Overweight » Equal-weight
AFLAC AFL Citigroup Hold » Sell
Fannie Mae FNM Lehman Brothers Overweight » Equal-weight
Freddie Mac FRE Lehman Brothers Overweight » Equal-weight
McDermott MDR Citigroup Buy » Hold

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