amended their financial statements after a review by the US Securities and Exchange Commission (SEC).

The statements for fiscal 1999 and for the first two quarters of fiscal 2000 have been brought in line by an adjustment to the earnings per share.

Tyco said it would increase diluted earnings per common share by $.02 in fiscal 1999 and decrease diluted earnings per common shares by the same amount in the first quarter of fiscal 2000.

A release from the company held that the changes have made no impact on previously reported sales, cash flow, or earnings before non-recurring charges and credits.

The SEC had conducted their review as Tyco faced criticism over its use of pooling of interest accounting.