wider than Wall Street forecasts and said it was restructuring.

The business telecommunications provider reported a net loss of $146.7 million, or $2.51 a share, compared with a loss of $118.9 million, or $2.17 a share for the same period a year ago.

Analysts had expected a loss of $1.92 a share, according to research firm First Call/Thomson Financial. Revenues were $382.8 million, compared with $368.8 million for the same period in 1999.

President and chief executive Paul Domorski said that as part of a restructuring, RSL would pull out of some countries, sell some "customer bases'' or shut down operations that had no realistic expectations of reasonable returns.

He said fourth-quarter results would include a charge for restructuring.

Domorski added that RSL had hired the investment banking firm of Wasserstein Perella & Co. Inc. to help it weigh its strategic options.