"My 20 Favorites"

Dear Diary,

Having just received and read the Harley Davidson (HOG) 10-K report, I see that HOG plans to ship fewer bikes in 2008, worldwide, with more sales then product to sell. This is expected to make net diluted earnings rise 4% to 7% for the year, while the rest of the industry is now down 14% for the year. With the only negative a current ratio of 1.7 presently, I'll be buying HOG in time ahead.

D. J. Hirschfeld, Chairman of Buckle, Inc. (BKE) sold 100,000 shares of his company, "Value Line" reports. With 12.6 million shares held by Mr. Hirschfeld, I see no big deal going on here.

Relative Values based on the most recent 30 Year Treasury Bond Yield of 4.3%:

Name/ Symbol/ Expected '08 EPS/ Relative Value/ Current Price

1) Dental Supply/ XRAY/ $1.87/ $43.49/ $36.90
2) Stryker Corp./ SYK/ $2.90/ $67.44/ $63.83
3) Strayer Education/ STRA/ $5.00/ $116.28/ $169.97
4) Abercrombie & F/ ANF/ $6.00/ $139.53/ $70.77
5) Harley Davidson/ HOG/ $3.70/ $86.05/ $37.01
6) Medtronic/ MDT/ $3.00/ $69.77/ $49.08
7) Amer. Eagle O./ AEO/ $2.00/ $46.51/ $15.96
8) Hansen Natural/ HANS/ $2.10/ $48.84/ $32.37
9) Techne Corp./ TECH/ $2.45/ $56.98/ $65.24
10) Deckers Outdoor/ DECK/ $6.00/ $139.53/ $116.53
11) Chattem, Inc./CHTT/$3.90/$90.70/$65.78
12) Immucor, Inc./ BLUD/ $1.15/ $26.74/ $26.11
13) Kinetic Concepts/KCI/ $3.85/ $89.53/ $39.92
14) Zimmer Holdings/ ZMH/ $4.50/ $104.65/ $76.90
15) Amgen/AMGN/$3.60/$83.72/$42.27
16) Global Payments/GPN/$1.90/$44.19/$40.87
17) American Ecology Corp./ECOL/ $1.20/ $27.91/ $26.62
18) Tiffany & Co./ TIF/ $2.60/ $60.47/ $40.74
19) Buckle, Inc./ BKE/ $2.50/ $58.14/ $47.44
20) Coach, Inc./ COH/ $2.05/ $47.67/ $31.30

Gene