Electronic Translations and Transmittals Corp  "ET&T"  PayorListing:07/03/2008
    Sorted by name          ( To Dental List  To Institutional List )

       ** MEDICAL PAYORS **                ID Code(s)
 1 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z 
1                                                                          TOP
    a) 1199 NATIONAL BENEFIT FUND                 13162        
A                                                                          TOP
       A.G.I.A. INC.                              95241        
       ABAS, INC.                                 37225        
       ABC HEALTH PLAN                            48185        
    d) ABRAZO ADVANTAGE HEALTH PLAN                       ET406
    d) ABRAZO ADVANTAGE HEALTH PLAN               03443   ET406
       ACCESS ADMINISTRATORS                      TH067        
       ACCESS ONLY (%BCBS AR)                             ET377
       ACCLAIM                                    64071        
       ACCORDIA NATIONAL                          87815        
       ACORDIA BENEFITS OF FLORIDA INC.           87815        
       ACORDIA NATIONAL                           87815        
       ACS CONSULTING SERVICES, INC               72467        
    a) ACS/HEALTH NET OF THE NORTHEAST INC        06108        
       ACTIVA BENEFIT SERVICES, INC               38254        
    c) ADMIN ENTERPRISES,INC (%BCBSAZ/CHS)                ET289
       ADMINISTRATION SYSTEMS RESEARCH (ASR)      38265        
       ADMINISTRATIVE CONCEPTS, INC               22384           New
    a) ADVANCED BEHAVIORAL HEALTH (MEDICAID CT)           ET395
       ADVANCED DATA SOLUTIONS, INC.              58202        
       ADVANCED MEDICAL MANAGEMENT                AMM01        
       ADVANTAGE CARE (KY)                        61123        
       ADVANTRA FREEDOM                           25152        
       ADVICA                                     13376        
       ADVOCATE HEALTH CENTERS                    36320        
    a) ADVOCATE HEALTH PARTNERS                   65093        
       AETNA AFFORDABLE HEALTH CHOICES - SRC      57604        
       AETNA SELECT                               60054        
       AETNA/US HEALTHCARE                        23222        
       AEtna HEALTH PLANS                         60054        
       AEtna HEALTH PLANS (JC.P/UPS)              60054        
       AEtna LIFE & CASUALTY CO.                  60054        
       AFFINITY HEALTH PLAN                       13334        
       AFL-CIO FOOD&BEVERAGE DLR TRUST FUND       34444        
       AFTRA HEALTH FUND                          13346        
       AH & L                                     80705        
    d) AHCCCS PLAN (LIFEMARK/EVERCARE/LOVELACE)           ET405
    d) AHCCCS PLAN (LIFEMARK/EVERCARE/LOVELACE)   07501   ET405
       AHG (FND OF FLORIDA)                       AXU01        
       AHG HMO BLUE (ALLERGY)                     AXB13        
       AHG HMO BLUE (CARDIOLOGY)                  AXB03        
       AHG HMO BLUE (CHIRO)                       AXB14        
       AHG HMO BLUE (DERMATOLOGY)                 AXB06        
       AHG HMO BLUE (GASTROENTEROLOGY)            AXB02        
       AHG HMO BLUE (GEN SURG)                    AXB01        
       AHG HMO BLUE (GYN)                         AXB09        
       AHG HMO BLUE (HEMA/ONCOL)                  AXB04        
       AHG HMO BLUE (NEUROLOGY)                   AXB05        
       AHG HMO BLUE (NEUROSURGERY)                AXB17        
       AHG HMO BLUE (OPTHAMOLOGY)                 AXB16        
       AHG HMO BLUE (OPTOMETRY)                   AXB18        
       AHG HMO BLUE (ORTHOPEDIC)                  AXB07        
       AHG HMO BLUE (OTOLARYNGOLOGY)              AXB10        
       AHG HMO BLUE (PHYS THER)                   AXB15        
       AHG HMO BLUE (PODIATRY)                    AXB12        
       AHG HMO BLUE (RADIOLOGY)                   AXB11        
       AHG HMO BLUE (UROLOGY)                     AXB08        
       AK. MEDICAID                                       ET344
       AK. MEDICARE                                       ET004
       AL. MEDICAID                                       ET033
       AL. MEDICARE                                       ET016
    b) ALABAMA HEALTH PARTNERS                    SX045        
       ALABAMA MEDICAL SURGICAL ASSOC.            06311        
    a) ALASKA CHILDREN'S SERVICES                 91136        
       ALASKA ELECTRICAL H&W FUND                 92600        
    a) ALASKA LABORERS CONST. IND. TRUST          91136        
    a) ALASKA PIPE TRADES LOCAL 375               91136        
    a) ALASKA UNITED FOOD&COMM WRKRS H&W TRUST    91136        
       ALICARE                                    13550        
       ALIGNIS / HEALTHWAYS WHOLEHEALTH NETWORK   58213        
       ALLEGIANCE BENEFIT PLAN MGMT INC           81040        
       ALLIANT HEALTH PLANS (GEORGIA)             58234        
       ALLIED BENEFIT SYSTEMS                     37308        
       ALLSAVERS INS. CO.                         37602        
    a) ALTA BATES MEDICAL GROUP                   94318        
       ALTA HEALTH & LIFE INS CO                  80705        
    b) ALTERNATE HEALTH OF KY/BCBS OF KY          SB661        
    b) ALTIUS (UTAH)                              SX113        
       AMALGAMATED LIFE                           13550        
Delete:AMC/UHC - AMERICAN MEDICAL SECURITY                ET399
Delete:AMC/UHC - ARIZONA                                  ET401
Delete:AMC/UHC - BENESIGHT HARRINGTON                     ET402
Delete:AMC/UHC - GOLDEN RULE                              ET403
       AMCARE                                     37252        
       AMER.INS.ADMIN. (PPP) CA                           ET211
       AMERIBEN SOLUTIONS, INC.                   75137        
       AMERICAID COMMUNITY CARE (DALLAS,FTWORTH   27514        
       AMERICAID COMMUNITY CARE: HOUSTON          27515        
    a) AMERICAID COMMUNITY CARE: MARYLAND         27517        
    a) AMERICAID COMMUNITY CARE: NEW JERSEY       27516        
       AMERICAN ADMIN GROUP                       75240        
       AMERICAN AIRLINES (%PRU/AETNA)             60054        
       AMERICAN BENEFIT ADMIN SERVICES (ABAS)     37225        
    c) AMERICAN BENEFIT PLAN ADMIN (%BCBSAZ/CHS           ET294
       AMERICAN CHIRO NETWORK (ACN/CHIROCARE)     41161        
       AMERICAN CHIRO NETWORK (ACN/CHIROCARE)     ACN01        
       AMERICAN CHIRO NETWORK IPA - NY (ACNIPA)   41160        
       AMERICAN COMMERCIAL BARGE LINES            37128        
       AMERICAN COMMUNITY MUTUAL                  60305        
       AMERICAN FAMILY INSURANCE                  TH095        
       AMERICAN GENERAL                           62030        
       AMERICAN HEALTHCARE ALLIANCE               01066           New
    a) AMERICAN IMAGING MGMT, INC.                36369        
       AMERICAN LIFECARE                          72099        
       AMERICAN MEDICAL SECURITY                          ET049
       AMERICAN MEDICAL SECURITY (AMS)            CX001        
       AMERICAN MEDICAL SECURITY INC              81400        
       AMERICAN POSTAL WORKERS UNION (APWU)       44444        
       AMERICAN REPUBLIC INSURANCE                42011        
       AMERICAN SPECIALTY HEALTH NETWORK (CHIRO           ET393
       AMERICAN VETERINARY MEDICAL ASSO'S GRP H   95266        
       AMERICHOICE BY UNITEDHEALTHCARE (UHC)      87726           New
    a) AMERICHOICE OF NJ (MCD + FAMILYCARE)       86047        
    a) AMERICHOICE OF NJ (PERSONAL CARE PLUS)     86001        
    a) AMERICHOICE OF NY (MCD+CHILD HLTH PLUS)    86048        
    a) AMERICHOICE OF NY (PERSONAL CARE PLUS)     86002        
    a) AMERICHOICE OF PA (PERSONAL CARE PLUS)     86003        
    a) AMERICHOICE OF PENN (MCD + KIDSCHOICE)     86049        
       AMERIGROUP CORP (AUSTIN,DALLAS,FTWORTH)    27514        
       AMERIGROUP CORP (GEORGIA / TENNESSEE)      27514        
       AMERIGROUP CORP (HOUSTON,C.C,S.A)          27515        
    a) AMERIGROUP DC / MARYLAND / VIRGINIA        27517        
    a) AMERIGROUP FLORIDA, INC                    27519        
    a) AMERIGROUP ILLINOIS / OHIO                 27518        
    a) AMERIGROUP NEW JERSEY                      27516        
       AMERIHEALTH - DELAWARE (%BCBS PA)                  ET191
       AMERIHEALTH - NEW JERSEY (%BCBS PA)                ET192
       AMERIHEALTH - NJ (%BCBS PA)                        ET192
       AMERIHEALTH ADMINISTRATORS                 54763        
       AMERIHEALTH ADMINISTRATORS                 23252        
    a) AMERIHEALTH HMO NJ & DE                    23037        
       AMERIHEALTH MERCY HEALTH PLAN              22248        
       AMIL / ARIA                                76052        
       AMWAY CORPORATION                          38254        
       ANCHOR BENEFITS CONSULTING INC             53085        
       ANCILLARY BENEFIT SYSTEMS (AFMC) AZ ARIZ   86062        
       ANTHEM HEALTH&LIFE INS.CO OF N.J.          80705        
       APA PARTNERS, INC.                         16140        
       APEX BENEFIT SERVICES                      34196        
       APS HEALTHCARE, INC.                       54160        
       AR. BCBS                                           ET084
       AR. MEDICARE                                       ET017
       ARAZ                                       16120        
       ARCADIAN MANAGEMENT SERVICES, INC          77045        
       ARCADIAN MANAGEMENT SYSTEMS                AMS11        
       ARIZ METAL TRADES (%CHS)                           ET248
       ARIZ PIPE TRADES (%CHS)                            ET249
       ARIZONA FOUNDATION (AFMC)                          ET352
    a) ARIZONA HEALTH CONCEPTS                    TH001        
    a) ARIZONA PHYSICIANS IPA (APIPA)                     ET231
    a) ARIZONA PHYSICIANS IPA (APIPA)             03432   ET231
Delete:ARIZONA PUBLIC SERVICES (%BCBSAZ)                  ET309
       ARIZONA SHEET METAL TRUST FUND (%BCBSAZ)           ET380
       ARKANSAS BEST CORPORATION                  75278        
    b) ARROWHEAD PHYSICIAN ALLIANCE               IP002        
       ASBAIT (%CHS)                                      ET251
       ASHNet (Amer Spec Hlth Chiro Netw)                 ET393
    b) ASSOCIATED HISPANIC PHYSICIANS             IP008        
       ASSOCIATES FOR HEALTHCARE                  36326        
       ASSURANT HEALTH                            39065        
       ATHENS AREA HEALTH PLAN SELECT             95691        
       ATLANTICARE ADMINISTRATORS INC             22304        
       ATLANTIS HEALTH PLAN                       13853        
    a) ATLAS ADMINISTRATORS                       TH004        
    a) AUTOMOTIVE MACHINIST LOCAL 289 H&W TRUST   91136        
       AVERA HEALTH PLANS                         46045        
       AVESIS THIRD PARTY ADMIN (VISION)          87098        
       AVMA GHLIT                                 95266        
       AVMED. INC                                 59274        
       AZ HEALTH PLAN-PPO (%CIGNA)                62308        
    c) AZ LCL GVT EMPL BENEFIT TRUST (%BCBS-AZ)           ET364
       AZ LOCAL GOV EMP BEN TRUST (%CHS)AZLGEBT           ET247
    b) AZ. MEDICAID (AHCCCS)                      SKAZ0        
       AZ. MEDICARE                                       ET004
B                                                                          TOP
       BANKERS UNITED LIFE                        74227        
       BANNER HEALTH of AZ                        SX145        
Delete:BAR S FOODS (%CSA/BCBS)                            ET252
    c) BASHAS' (%BCBSAZ/CHS)                              ET253
       BASS ADMIN, INC.                           37248        
       BATAVIA CITY SCHOOLS TRI-COUNTY MEDPLAN    16112        
       BC OF CA.                                          ET060
       BC OF IDAHO                                        ET216
       BC OF PA (CAPITAL BLUE CROSS)              23045        
       BC of WA/AK                                        ET076
       BC/BS OF NY (EMPIRE)                               ET110
       BC/BS of AL                                        ET069
       BC/BS of AR                                        ET084
       BC/BS of AZ                                        ET058
       BC/BS of CENTRAL NY                                ET184
       BC/BS of CNY (HMO)                                 ET208
       BC/BS of COLORADO (ANTHEM)                         ET154
       BC/BS of CT (ANTHEM)                               ET085
       BC/BS of DE                                        ET086
       BC/BS of FLORIDA                                   ET125
       BC/BS of GA                                        ET068
    a) BC/BS of HI                                        ET088
       BC/BS of INDIANA (ANTHEM)                          ET118
       BC/BS of IOWA/IA                                   ET157
       BC/BS of KANSAS/KS                                 ET143
       BC/BS of KENTUCKY (%ANTHEM)                        ET218
       BC/BS of LA                                        ET083
       BC/BS of MARYLAND/MD (TRAILBLAZERS)                ET165
       BC/BS of MASS                                      ET082
       BC/BS of MD                                        ET092
       BC/BS of ME (ANTHEM)                               ET091
       BC/BS of ME (ANTHEM)                       SB680   ET091
       BC/BS of MICHIGAN                                  ET138
       BC/BS of MINNESOTA/MN                              ET150
       BC/BS of MONTANA/MT                                ET136
       BC/BS of MS                                        ET073
       BC/BS of NC                                        ET095
       BC/BS of NEBRASKA                                  ET148
       BC/BS of NH (ANTHEM)                               ET094
       BC/BS of NJ (HORIZON)                              ET081
       BC/BS of NM                                        ET065
       BC/BS of NORTH DAKOTA                              ET159
       BC/BS of NV (ANTHEM)                               ET072
       BC/BS of OHIO (%ANTHEM)                            ET096
       BC/BS of OK                                        ET067
    a) BC/BS of OR                                        ET061
    d) BC/BS of PUERTO RICO                               ET106
Delete:BC/BS of RI                                        ET097
       BC/BS of ROCHESTER,NY                              ET070
       BC/BS of SC                                        ET098
       BC/BS of SD                                        ET099
       BC/BS of TEXAS/TX                                  ET164
       BC/BS of TN (CHATTANOOGA)                          ET330
       BC/BS of TN (MEMPHIS)                              ET100
       BC/BS of TN HMO (CHATTANOOGA)                      ET331
       BC/BS of UTICA/WATERTOWN,NY                        ET212
       BC/BS of VA (ANTHEM)                               ET103
       BC/BS of WASH.DC (NCA)                             ET087
       BC/BS of WESTERN MO. (KANSAS CITY/KS)              ET146
Delete:BC/BS of WI                                        ET064
       BC/BS of WV                                        ET104
       BC/BS of WY                                        ET105
    b) BCBS OF DELAWARE                           SB570           New
    b) BCBS OF LOUISIANA                          23738        
       BCBS OF MAINE (ANTHEM)                     SB680        
    a) BCBS OF MISSOURI                           SB741        
    b) BCBS OF N.HAMPSHIRE                        SB770        
    b) BCBS OF RHODE ISLAND                       SB870        
    b) BCBS OF UTAH                               SB910        
    a) BCBS OF VERMONT                            SB915        
    b) BCBS OF WA/AK                              SB930        
    b) BCBS OF WISCONSIN                          SB950        
    b) BCBS OF WYOMING                            SB960        
    b) BCBS SC - INSTIL HEALTH PFFS               SX161        
       BCBS-AZ ADMIN. NETWORK                             ET056
       BEECH STREET CORP, BSC, TPO (IRVINE,CA)    95377        
       BEECH STREET CORP, BSC, TPO (RICHARDSON)   95377        
       BELL ATLANTIC (%PRU/AETNA)                 60054        
    a) BENCOMP                                    TH025        
       BENEFIT ADMINISTRATIVE SYSTEMS             36149           New
       BENEFIT COORDINATORS CORP (PITTS,PA)       25145        
       BENEFIT MANAGEMENT SYSTEMS                 37212        
       BENEFIT PLAN ADMIN (BPA) N.DAKOTA          37286        
       BENEFIT PLAN ADMIN INC (ROANOKE,VA)        37118        
       BENEFIT PLAN ADMINISTRATORS (RENO,NV)      88027        
       BENEFIT PLAN ADMINISTRATORS (ST.LOUIS)     13310        
       BENEFIT PLAN ADMINISTRATORS EAUCLAIRE WI   39081        
       BENEFIT PLAN MANAGEMENT, INC (ROCKLAND)    37222        
       BENEFIT PLANNERS INC                       74223        
       BENEFIT SOURCE, INC                        38257        
       BENEFIT SYSTEMS & SERVICES INC. (BSSI)     36342        
       BENEFIT TRUST LIFE/MIDWEST EMPL BENEFIT    61425        
       BENESIGHT                                  87265        
       BENESYS, INC                               37248        
       BERKSHIRE HEALTH PARTNERS                  23243        
       BEST LIFE & HEALTH INS. CO.                95604        
       BETTER HEALTH PLANS INC                    62183        
    c) BHP BILLITON (%BCBSAZ/CHS)                         ET326
    b) BHSG of TN.                                SX002        
       BLAIR MILL (%BCBS PA)                              ET190
       BLUE ADVANTAGE/USABLE (%BCBS AR)                   ET210
       BLUE CARE NETWORK HMO -BCN (%BCBS of MI)           ET327
    b) BLUE CHIP OF RHODE ISLAND                  SB871        
       BLUE CHOICE HEALTHPLAN (%BCBS)                     ET404
    a) BLUE CHOICE OF MISSOURI                    SB742        
       BLUE CHOICE of ROCHESTER,NY                        ET071
       BLUE CHOICE/HEALTHNET via EMPIRE BCBS,NY           ET111
       BLUE CROSS OF WA/AK                                ET076
       BLUE CROSS of CA                                   ET060
       BLUE CROSS of CA (HEALTHY FAMILY)                  ET298
       BLUE CROSS of CA (MEDI-CAL MNGD CR)                ET182
       BLUE CROSS of IDAHO                                ET216
       BLUE LINCS HMO (%BC/BS of OK)                      ET066
       BLUE PLUS (%BC/BS) of MINNESOTA/MN                 ET151
       BLUE SHIELD of CA                                  ET059
       BLUE SHIELD of IDAHO                               ET089
       BLUE SHIELD of ILLINOIS                            ET122
       BLUE SHIELD of WA                                  ET079
       BLUE SHIELD,CA (BLUECARD,OUT-OF-STATE)             ET297
       BLUECARE (TN)                                      ET346
       BLUECARE FAMILY PLAN (MCD %BCBSofCT)               ET187
       BLUEGRASS FAMILY HEALTH                    61124        
       BOILERMAKERS NAT HEALTH+WELFARE FUND       36609        
       BOON-CHAPMAN BENEFIT ADMIN, INC.           74238        
       BORDERLAND CONST. CO (%BCBSAZ/CHS)                 ET254
       BOSTON MEDICAL CENTER HEALTHPLAN (BMCHP)   13337        
       BOSTON MUTUAL LIFE INS CO.                 74227        
       BOTSFORD HEALTH PLAN                       38324        
       BPS, INC.                                  13310        
       BRAVO HEALTH MARYLAND HMO, INC             52192           New
       BRIDGEWAY ARIZONA                          68054           New
       BROKERAGE CONCEPTS                         51037        
       BROWN & BROWN BENEFITS                     59069        
       BROWN & TOLAND MEDICAL GROUP               94316        
       BS OF CA.                                          ET059
       BS OF IDAHO                                        ET089
       BS OF ILLINOIS                                     ET122
       BS OF WA (KING CTY)                                ET077
       BS of N.E. NEW YORK                                ET115
       BS of PENN/PA                                      ET132
       BS of W.PENN/PA                                    ET133
    a) BUCKEYE COMMUNITY HEALTH                   32004        
    c) BULLHEAD CITY (%BCBS-AZ)                           ET365
       BUSINESS MEN'S ASSURANCE (PHCS)            57027        
       BUTLER BENEFIT                             42150        
C                                                                          TOP
       C&O EMPLOYEES HOSPITAL ASSOC.              23708        
       CA. MEDICAID                                       ET001
       CA. MEDICARE (NORTHERN)                            ET008
       CA. MEDICARE (SOUTHERN)                            ET009
Delete:CAL PHYS INS CORP (%CHS)                           ET255
       CAL-OPTIMA DIRECT (MEDICAID)               CALOP        
Delete:CAMP VERDE SCHOOLS (%CHS)                          ET257
       CANNON COCHRAN MGMT SERVICES, INC          37105        
       CAPE HEALTH PLAN                           38245        
       CAPITAL COMMUNITY HEALTH PLAN              87726        
       CAPITAL DISTRICT PHYS HEALTHPLAN (CDPHP)   SX065        
       CAPITOL ADMINISTRATORS                     68011        
       CAPP CARE (%PM)                            67466        
       CARE 1ST HEALTH PLAN OF ARIZONA            57116        
       CARE IMPROVEMENT PLUS                      77082        
       CARE NETWORK                               AMM01           New
Delete:CARE OREGON (%ODS)                                 ET226
       CARE PARTNERS                              43172        
    a) CARECHOICES MICHIGAN - MERCY HLTH PLANS    38269        
       CARECORE NATIONAL, LLC                     14182        
    a) CARELINK HEALTH/ADVANTRA PLANS             25139        
       CARELINK MEDICAID                          25140        
       CAREMORE                                   CM001        
       CARENET                                    25142        
       CAREOREGON, INC                            93975        
       CAREPLUS HEALTH PLANS, INC                 65031        
       CARESOURCE of INDIANA                      37311        
    a) CARESOURCE of OHIO                         31114        
    a) CAREWISE                                   35167        
       CAREWORKS / MMO (%MED MUT of OHIO)                 ET349
       CARITEN HEALTHCARE                         62073        
       CARITEN SENIOR HEALTH                      62072        
       CAROLINA BENEFIT ADMIN, INC.               37245        
       CAROLINA CARE PLAN INC                     57105        
       CAROLINA SUMMIT HEALTHCARE INC             56195        
    a) CARPENTER'S H+W TRUST FUND (ST.LOUIS,MO)   25125        
    a) CARPENTERS HEALTH+WELFARE TRUST FUND (ST   25125        
Delete:CASA GRANDE REGIONAL MED CTR (%BCBS-AZ)            ET311
       CASCADE EAST HEALTH PLANS                  93040        
       CATERPILLAR, INC.                          37060        
       CATHOLIC HEALTHCARE WEST                   SX183        
       CBCA ADMINISTRATORS                        55438        
       CCEA WELFARE BENEFIT TRUST                 88019        
       CDO TECHNOLOGIES                           87065           New
       CEDAR RAPIDS ELECTRICAL WORKERS            TH046        
       CEMARA ADMINISTRATORS                      37250        
    a) CEMENT MASONS & PLASTERERS H&W TRUST       91136        
    a) CENPATICO BEHAVIORAL HEALTH - AZ           68048        
    a) CENPATICO BEHAVIORAL HEALTH - KS           68047        
    a) CENPATICO GEORGIA                          68050        
       CENPATICO INDIANA                          68052        
       CENTERCARE                                 13357        
       CENTRA (HEALTH ECONOMICS CORP)             75196        
       CENTRA BENEFITS                            75243        
       CENTRA BENEFITS (HOUSTON)                  75196        
       CENTRAL ARIZONA COLLEGE (%BCBSAZ/CHS)              ET310
Delete:CENTRAL ARIZONA WATER (%BCBSAZ/CHS)                ET382
       CENTRAL BENEFITS (LIFE,MUTUAL,NATIONAL)    31118        
    b) CENTRAL COAST ALLIANCE                     SX169        
    b) CENTRAL COAST IPA                          IP037        
       CENTRAL MASS HEALTH CARE                   02041        
       CENTRAL RESERVE LIFE                       34097        
       CENTRAL STATES H&W FUNDS                   36215        
       CENTRAL STATES JOINT BOARD H&W TRUST FND   37214        
       CHAMPUS  %ASSOC.GRP.                               ET119
       CHAMPUS (%BC/BS of S.C.)                           ET046
       CHAMPUS (%WPS,WI)                                  ET047
       CHAMPUS TRICARE NORTH                              ET391
       CHAMPUS TRICARE SOUTH                              ET392
       CHAMPUS TRICARE WEST                               ET379
       CHAMPVA - HAC                              84146        
       CHAUTAUQUA COUNTY HEALTHCARE PLAN          16600        
       CHC OF KANSAS CITY ADVANTRA                25144        
       CHILD HEALTH PLUS                          87726        
       CHILDREN OF WOMEN VIETNAM VETS - VA HAC    84146        
       CHILDRENS TREATMENT UNIT (CTU)             AMM01           New
       CHIP- CHOICEONE UTMB (UHSCH:TX)                    ET338
       CHIP- DRISCOLL CHILDRENS HP (DCHCH:TX)             ET342
       CHIP- SETON HP (SHPCH:TX)                          ET341
       CHIP- TEENS TO TOTS (TTPCH:TX)                     ET340
       CHIP- TX UNIVERSITY HP (UPGCH:TX)                  ET339
       CHOC - CHILDRENS HOSPITAL ORANGE COUNTY    33065        
       CHOICE ONE / UTMB CHIP HEALTH PLAN         76049        
       CHOICE PLUS,TRW (%PRU/AETNA)               60054        
       CHRISTIAN BROTHERS SERVICES (%COVENTRY)    61271        
       CHS GROUPS (%BCBSAZ)                               ET246
       CIGNA                                      62308        
    a) CIGNA BEHAVIORAL HEALTH (MCC)                      ET299
    a) CIGNA BEHAVIORAL HEALTH (MCC)              SX071   ET299
Delete:CIGNA COMMUNITY CHOICE                             ET232
       CIGNA HEALTH PLAN-HMO                      62308        
       CIGNA HEALTHCARE FOR SENIORS (AZ)          86033        
       CIMARRON HEALTH PLAN                       09823        
       CIMARRON SALUD                             09824        
       CITIZEN'S GRP (%BCBS-AZ) TUCSON ELECTRIC           ET362
    c) CITY OF MESA (%CHS)                                ET256
Delete:CITY OF NOGALES (%CHS)                             ET305
    c) CITY OF PAGE (%CHS)                                ET258
    c) CITY OF SCOTTSDALE (%CHS)                          ET259
       CLAIM MANAGEMENT SERVICES                  39141        
       CLAIMS ADMINISTRATION CORP (PHCS)          62413        
       CLAIMS ADMINISTRATION CORP (PHCS)          57052        
       CLAIMSWARE INC                             57080        
       CLARENDON KIDS CHIP PROGRAM                TH006        
       CLEARCHOICE HEALTH PLAN (COIHS)            77201        
    a) CNA HEALTH PARTNERS REPRICING - AR         48153        
       CNA HEALTH PARTNERS, LITTLE ROCK           71063        
       CO. MEDICARE                                       ET161
       COALITION FOR CARE/MEDTREX PAYOR HS        22382        
       COAST HOTEL+CASINOS INC (COAST BENEFITS)   37310        
       COCHISE COMBINED TRUST (%BCBS-AZ)                  ET366
       COCHISE HLTH INS CONSORTIUM (%CHS)                 ET260
    c) COCOPAH INDIAN TRIBE (%BCBSAZ/CHS)                 ET383
       COFINITY                                   38335           New
       COIHS, CLEARCHOICE HEALTH PLAN             77201        
       COLONIAL HEALTHCARE                        37123        
       COLORADO ACCESS                            84129        
       COLORADO MEDICAID                                  ET155
       COLUMBIA UNITED PROVIDERS                  91162        
    b) COMM HEALTH PLAN WASHINGTON                SB613        
       COMM PREMIER PLUS FOR NGHBRHOOD HLTH PRV   32481        
       COMMERCE BENEFITS GROUP                    34181        
       COMMONWEALTH ADMIN                         TH026        
       COMMONWEALTH ADMIN GROUP                   37237        
       COMMONWEALTH HEALTH ALLIANCE (CHA)         23171        
       COMMUNITY CARE MANAGED HC PL OF OKLAHOMA   73143        
       COMMUNITY CARE NETWORK (CCN)               73159        
       COMMUNITY CARE NETWORK (CCN)               33005        
       COMMUNITY CARE PLUS                        71079        
       COMMUNITY CHOICE (%BCBS PA)                        ET180
    a) COMMUNITY CHOICE OF MICHIGAN               TH027        
       COMMUNITY FIRST (SAN ANTONIO,TX)           TH005        
       COMMUNITY HEALTH CHOICE                    48145        
       COMMUNITY HEALTH ELEC CLAIMS (CHEC)        75261        
       COMMUNITY HEALTH NETWORK OF CT.            62149        
       COMMUNITY HEALTH PLAN (ST.JOSEPH,MO)       90010        
       COMMUNITY PREFERRED HEALTH PLAN            39026        
       COMPANION HEALTHCARE (%BCBS)                       ET317
    b) COMPCARE of EAU CLAIRE                     95192           New
    b) COMPLETE HEALTH OF ALABAMA                 SX004        
       COMPREHENSIVE BENEFITS ADMIN, INC.         03036        
       CONFEDERATION LIFE                         80705        
    a) CONNECTICARE, INC.                         06105        
       CONNECTICUT GENERAL                        62308        
       CONSOCIATE GROUP                           37135        
       CONSOLIDATED ASSOC RAILROAD                75284        
Delete:CONSULTEC, INC. (NM MEDICAID)                      ET027
       CONTINENTAL GENERAL INS CO.                71404        
       CONTINUUM SERVICES                         13397        
       COOK GROUP HEALTH PLAN                     35149           New
       COOPERATIVE BENEFIT ADMIN (CBA)            52132        
       COORDINATED MEDICAL SPECIALISTS            58204        
       COR SOLUTIONS                              48146        
       CORE ADMIN SERVICES                        58231        
       CORE MANAGEMENT RESOURCE GRP, INC          58231        
       CORESOURCE (MD,PA,IL)                      35182        
       CORESOURCE OF AZ,MN                        41045        
       CORESOURCE OF NC                           35180        
       CORESOURCE OHIO                            35183        
       CORESOURCE, LITTLE ROCK AR                 75136        
       CORESTAR                                   41045        
       CORNERSTONE BENEFIT ADMIN                  35202           New
       CORPORATE BENEFIT SVCS of AMERICA (CBSA)   41124        
       CORPORATE BENEFITS SERVICES INC (NC)       56116        
       CORPORATE SYSTEMS ADMINISTRATION           37246        
       CORRECTIONAL MEDICAL SERVICES              43160        
       COUNTRY LIFE INS                           62553        
       COVENANT ADMIN, INC (ATLANTA,GA)           58102        
    a) COVENANT HEALTH                            62155        
       COVENTRY FINANCIAL GRP/HEALTHCARE          61271        
       COVENTRY HC OF DELAWARE, INC               25130        
       COVENTRY HC OF IOWA, INC                   25132        
       COVENTRY HC OF KANSAS CITY (CHC)           25133        
       COVENTRY HC OF LOUISIANA                   25135        
       COVENTRY HC OF NEBRASKA, INC               25136        
       COVENTRY HC OF PENNSYLVANIA, INC           25130        
       COVENTRY HC OF THE CAROLINAS, INC.         25129        
       COVENTRY HEALTH CARE NATIONAL NETWORK      87043        
       COVENTRY HEALTH CARE OF ST.LOUIS           25141        
       COVENTRY HEALTHCARE OF GA HMO, INC         25127        
       CREATIVE MEDICAL SYSTEMS                   64068        
       CREATIVE PLAN ADMINISTRATORS               37320        
       CROWN LIFE (%GWL)                          80705        
       CROWN LIFE (%GWL)                          57033        
Delete:CSA BENEFITS (%BCBS-AZ)                            ET057
       CT. MEDICAID                                       ET304
    b) CT. MEDICAID                               SKCT0        
       CT. MEDICARE                                       ET006
    c) CTI, INC. (%BCBS-AZ)                               ET357
       CUSTODY MEDICAL SERVICES (CMS)             AMM01           New
       CUSTOMCARE (%PRU/AETNA)                    60054        
D                                                                          TOP
       DART MANAGEMENT CORPORATION                TH073        
       DC. MEDICAID                                       ET329
    b) DE. MEDICAID                               SKDE0        
       DEFINITY SERVICES                          64159        
       DELAWARE CARE (%COVENTRY HC)               25137        
       DELAWARE HEALTH PLAN CONSORTIUM            63081        
       DELAWARE PHYSICIANS CARE, INC (DPCI)       27009        
       DELMARVA HEALTH PLAN (HMO)                 SB691        
       DELTA HEALTH SYSTEMS                       94235        
       DERMATOLOGY NETWORK SOLUTIONS              58204        
    b) DESERET MUTUAL                             SX105        
       DESERT DE ORO (%CSA/BCBS)                          ET261
       DESTINY HEALTH                             36436        
Delete:DINE' SCHOOLS EMPL BENEFIT PLN (%CHS)              ET262
       DIRECTORS GUILD OF AMERICA - PRODUCER HP   23706        
       DIVERSIFIED ADMIN GROUP BROKERAGE (CT)     06102        
       DME JURISDICTION A MAC                             ET019
       DME JURISDICTION B MAC                             ET021
       DME JURISDICTION C MAC                             ET020
       DME JURISDICTION D MAC                             ET018
       DMERC REGION A                                     ET019
       DMERC REGION B                                     ET021
       DMERC REGION C                                     ET020
       DMERC REGION D                                     ET018
       DPCI, DELAWARE PHYS CARE INC.              27009        
E                                                                          TOP
       E3 HEALTH INC                              75232        
    a) EARLY INTERVENTION CENTRAL                 TH084        
    a) EAST BAY - ALTA BATES                      BAY01        
    a) EAST BAY - EAST COUNTY                     BAY02        
    a) EAST BAY MEDICAL NETWORK                   94318        
       EASTLAND MEDICAL GROUP                     EMG11           New
       EAU CLAIRE HLTH PROTECTION PLAN            39026        
       EAU CLAIRE PROVIDERS CHOICE                39026        
       EBA-EMPL BENEFITS AMERICA (%PM)            67466        
    b) EDUCATORS MUTUAL                           SX110        
       EHS GROUP HEALTH PLAN                      98006        
       ELDER HEALTH MARYLAND HMO, INC             52192           New
       ELDERPLAN, INC                             31625        
       ELMCO                                      37253        
    c) EMBROY RIDDLE AERONAUTICAL UNIV (%CHS)             ET263
       EMERALD HEALTH NETWORK                     34167        
       EMERALD HMO                                34555        
       EMERGENCY MEDICAL SERVICE FUND (EMSF)      AMM01           New
       EMORY CARE (%PRU/AETNA)                    60054        
       EMPHESYS                                   73288        
       EMPIRE BC/BS of NY                                 ET110
       EMPIRE NY MEDICARE                                 ET109
       EMPIRE SOUTHWEST (%CHS)                            ET264
       EMPLOYEE BENEFIT CONCEPTS INC              38241        
    a) EMPLOYEE BENEFIT CONSULTANTS, INC          37257        
       EMPLOYEE BENEFIT MGMT CORP (EBMC)          31074        
    b) EMPLOYEE BENEFIT MGMT SERVICES INC(EBMS)   SX182        
    b) EMPLOYEE BENEFIT MGMT SERVICES INC(EBMS)   81039        
       EMPLOYEE BENEFIT PLAN ADMIN, INC.          03036        
       EMPLOYEE BENEFIT SERVICES (CHARLOTTE,NC)   37216        
       EMPLOYEE BENEFIT SVCS OF LOUISIANA (EBS)   41198           New
       EMPLOYEE BENEFIT SVCS OF SAN ANTONIO       TH109           New
       EMPLOYEE PLANS, LLC                        35112        
       EMPLOYEE SECURITY INC                      54098        
       EMPLOYERS DIRECT HEALTH - FI               75235           New
       EMPLOYERS HEALTH -EHI (%HUMANA)            73288        
       EMPLOYERS INS OF WAUSAU                    39026        
       EMPLOYERS MUTUAL, INC (FL)                 59298        
       ENCIRCLE PPO                               35206        
       ENCORE HEALTH NETWORK                      35206        
       ENH MEDICAL GROUP IPA                      36364        
    a) ENSTAR NATURAL GAS                         91136        
       EQUICOR (%CIGNA)                           62308        
       EQUIFAX HEALTHCARE ADMIN SVC               75196        
       EQUITABLE (%CIGNA)                         62308        
       ERIN GROUP ADMIN. (PA)                     23250        
    b) ETHIX MID WEST                             SX008        
       EVERCARE                                   87726        
       EVERCARE STAR PLUS                         07501        
       EVERGREEN HEALTH PLAN                      58233        
       EXCLUSICARE (%MUTUAL OMAHA)                71412        
       EYE REFERRALS INC.                         VNPRU        
F                                                                          TOP
       FACEY MEDICAL FOUNDATION                   95432        
       FACS GROUP (FEDERATED HR SVCS)             37300        
    a) FALLON COMMUNITY HEALTH                    22254        
    a) FALLON COMMUNITY HEALTH                    SX072        
       FAMILY HEALTH PARTNERS/MC+ MISSOURI        43173        
       FAMILY HEALTH SYSTEMS (WI)                 39167        
       FAMILY HLTH PARTNERS-HEALTHWAVE OF KS      31472        
    a) FAMILY PRACTICE ASSOCIATES                 TH007        
       FAMILY SENIORS MEDICAL GROUP               AMM01           New
    b) FAMILY/SENIORS MEDICAL GRP                 IP017        
       FARA BENEFIT SERVICES                      37289        
       FCE BENEFIT ADMINISTRATORS                 33033        
       FEDERAL BS of WA                                   ET078
       FEDERATED MUTUAL INS                       41041        
       FEHB PROGRAM  (%BCBSofCT)                          ET188
       FEP of SC (%BCBS)                                  ET316
    b) FHP - SENIOR HMO                           HMOIO        
    b) FHP -HMO                                   HMOIO        
       FIDELIS CARE NEW YORK                      11315        
       FIRST CAROLINA CARE                        56196        
    a) FIRST CHOICE                               14162        
       FIRST CHOICE HEALTH NETWORK                91131        
       FIRST CHOICE OF MIDWEST PPO                75138        
       FIRST HEALTH (ALTA HEALTH STRATEGIES)      87043        
Delete:FIRST HEALTH SERVICES CORP (NM MEDICAID)           ET026
       FIRST INTEGRATED HEALTH                    75232        
       FIRST PRIORITY HEALTH                      23241        
       FIRST PYRAMID LIFE (%BCBS AR)                      ET203
       FIRST SOURCE (%BCBS AR)                            ET201
       FIRST STATE HEALTH PLAN                    63080        
    a) FIRSTCARE                                  TH003        
    a) FIRSTCARE "STAR" MEDICAID                  TH003        
       FIRSTGUARD HEALTH PLAN                     90060        
       FISERV HEALTH - KS,TN,CO                   62061        
       FISERV HEALTH - WAUSAU,WI                  39026        
       FITZHARRIS & COMPANY INC                   11244        
       FL. MEDICAID                                       ET035
       FL. MEDICARE                                       ET124
       FLEXCARE (%PRU/AETNA)                      60054        
       FLORIDA FIRST / FIRST SERVICE ADMIN INC    59276        
       FLORIDA HOSPITAL WATERMAN                  48116        
       FLORIDA POWER & LIGHT (%PRU/AETNA)         60054        
       FMH BENEFIT SERVICES INC                   48117        
       FORTIS (PHCS) BENEFITS                     70408        
       FORTIS INS COMPANY                         39065        
       FORTIS SELF FUNDED ADMIN SERVICES          41124        
       FOUNDATION HEALTH (%HEALTH NET,CA)         95567        
       FOUNDATION HP (SUNRISE,FL)                 55248        
       FOUNDATION HP (SUNRISE,FL)                 59257        
       FOX EVERETT -INGALLS SHIP BUILDING         64067        
       FOX-EVERETT, INC.                          64069        
       FREEDOM BLUE (WV,PA Providers)                     ET409
       FRINGE BENEFIT MANAGEMENT                  59069        
       FRONTPATH HEALTH COALITION                 34171        
       FT.MCDOWELL YAVAPAI INDIAN NTN (%BCBSAZ)           ET325
G                                                                          TOP
       G.E. GROUP LIFE ASSURANCE CO               67815        
       G.E. GROUP LIFE ASSURANCE CO.              67814        
       GA. MEDICAID                                       ET030
       GA. MEDICARE                                       ET004
       GALLAGHER BENEFIT ADMIN (GBA)              37283        
       GALVESTON CTY INDIGENT HEALTHCARE          30005        
       GATES MCDONAL HEALTH PLUS INC (OH BWC)     31147        
    a) GATEWAY HEALTH PLAN - MEDICAID PA          25169        
       GATEWAY HEALTH PLAN - MEDICARE ASSURED     60550        
       GE GROUP ADMINISTRATORS, S.CAROLINA        06143        
    a) GEISINGER HEALTH PLAN                      75273        
       GENCARE HEALTH (%GEN AMER)                 63665        
       GENELCO (ST.LOUIS %GEN AMER)               63665        
       GENERAL AMERICAN LIFE                      63665        
       GENESEE CTY MEDICAL PLAN+HEALTH ECON GRP   16112        
       GENESIS HEALTHCARE                         AMM01           New
       GENEX CARE OF OHIO (OHIO BWC)              31147        
       GEORGIA POWER CO                           61271        
       GHI HMO SELECT                             25531        
       GHI NY MEDICARE                                    ET112
       GHI,INC. PRIVATE INS.                              ET048
       GHI,INC. PRIVATE INS.                      13551        
       GI INNOVATIVE MANAGEMENT                   58204        
       GIC INDEMNITY PLAN                         80314        
       GILA RIVER HC CORP. (%BCBSAZ/CHS)                  ET324
    c) GILBERT PUBLIC SCH EMPL BEN GRP (%CHS)             ET265
       GILSBAR, INC.                              07205        
    a) GLASSWORKERS H&W FUND                      91136        
       GLENDALE PHYSICIANS ALLIANCE               AMM01           New
       GOLD CHOICE MEDICARE (%YCHP/MT)                    ET177
       GOLDEN RULE INS. CO.                       37602        
    a) GOLDEN TRIANGLE PHYSICIAN ASSOCIATES       TH009        
       GOOD SAMARITAN MED PRACTICE ASSOCIATION    AMM01           New
       GOV EMPL HOSP ASSN (GEHA)                  44054        
       GRANT PHYSICIANS PRACTICE ASSOC.           37234        
       GREAT LAKES HEALTH PLAN                    95467        
       GREAT-WEST LIFE & ANNUITY                  80705        
    d) GREATER COVINA MEDICAL GROUP                       ET320
       GREATER LACROSSE 65+                       39026        
       GREATER ORANGE COUNTY MEDICAL GROUP        NMM01           New
       GREATER WI RAPIDS HLTH PROT PLAN           39026        
       GREATER WI RAPIDS PROVIDER CHOICE          39026        
       GREEN BAY HLTH PROTECTION PLAN             39026        
       GREEN TREE ADMIN                           TH010        
       GROUP ADMIN. LTD.                          36338        
       GROUP AND PENSION ADMINISTRATORS           48143        
    a) GROUP HEALTH BASIC HEALTH PLAN (GHC)       91051        
    a) GROUP HEALTH COOPERATIVE (E.WASH)          91121        
    a) GROUP HEALTH COOPERATIVE (W.WASH)          91051        
       GROUP HEALTH COOPERATIVE (WI)              39167        
    a) GROUP HEALTH COOPERATIVE COMMERCIAL(GHC)   91051        
    a) GROUP HEALTH COOPERATIVE MEDICARE+CHOICE   91051        
    a) GROUP HEALTH INDIV AND FAMILY PLAN (GHC)   91051        
       GROUP HEALTH INS-DELAWARE (%HUMANA)        61101        
       GROUP HEALTH MANAGERS                      38194        
       GROUP HEALTH PLAN (GHP)                    25141        
    b) GROUP HLTH COOPERATIVE OF EAU CLAIRE       95192           New
       GROUP INSURANCE SERVICE CENTER INC         37276           New
Delete:GUTIERREZ-PALMENBERG,INC (%CSA/BCBS)               ET266
H                                                                          TOP
       H.E.R.E.I.U. WELFARE PENSION FUNDS         37114        
    a) HARMONY HEALTH PLAN OF INDIANA             36405        
       HARRINGTON BENEFIT SERVICES                95266        
       HARRINGTON BENEFIT SERVICES, INC (OK)      59142        
       HARRINGTON BENEFIT SERVICES,INC.(CENTRA)   75196        
    a) HARVARD COMMUNITY                          04271        
    a) HARVARD COMMUNITY                          04245        
    a) HARVARD PILGRIM HEALTH PLAN                04271        
    b) HAWAII MEDICAID                            SKHI0        
Delete:HAWAII MEDICAID (%HMSA)                            ET173
    a) HC PLAN / CHOICECARE (BUFFALO) UNIVERA     SX087        
    a) HC PLAN / CHOICECARE (BUFFALO) UNIVERA     16107        
       HCH ADMINISTRATION - ILLINOIS              37111        
       HCH ADMINISTRATION INC.                    37215        
       HCHA ALBQ -SELF FUNDED                     37329        
       HEALTH 1-2-3 INC (%VHP COMM CARE)          23173        
       HEALTH ADMINISTRATION SERVICE INC          34185        
       HEALTH ADVANTAGE (%BCBS AR)                        ET202
       HEALTH ALLIANCE MEDICAL PLANS              77950        
       HEALTH ALLIANCE PLAN OF MICHIGAN           38224        
       HEALTH CARE ALLIANCE,SEARS (%PRU/AETNA)    60054        
       HEALTH CARE NETWORK OF WI (HCN)            42102        
       HEALTH CARE PAYER'S COALITION (TOLEDO)     34193        
    a) HEALTH CHOICE GENERATIONS OF AZ            62180        
       HEALTH CHOICE OF AZ                        62179        
       HEALTH DATA SOLUTIONS                      46112        
       HEALTH DESIGN PLUS                         34158        
       HEALTH EZ                                  16120        
       HEALTH FIRST (TYLER,TX)                    75234        
       HEALTH MANAGEMENT ADMINISTRATORS           TH049        
    a) HEALTH NET (PHS)                           06108        
       HEALTH NET PEARL                           SX185        
       HEALTH NETWORK AMERICA                     20199        
       HEALTH ONE (%BCBS PA)                              ET181
       HEALTH OPTIONS (FL. BCBS HMO)                      ET126
    b) HEALTH OPTIONS OF FLORIDA                  SX030        
       HEALTH PARTNERS (JACKSON,TN)               62157        
    a) HEALTH PARTNERS OF CT (%OXFORD HP)         06111        
    b) HEALTH PARTNERS OF MN                      SX009        
    b) HEALTH PARTNERS OF MN                      07003        
    a) HEALTH PARTNERS PA                         80142        
       HEALTH PLAN MANAGEMENT INC (LK BLUFF,IL)   37221        
       HEALTH PLAN OF MICHIGAN                    83253        
    b) HEALTH PLAN OF SAN MATEO                   SX174           New
       HEALTH PLANS INC                           44273        
       HEALTH PLEDGE HMO                          95435        
       HEALTH PLUS OF N.Y.                        11324        
       HEALTH SERVICES PREFERRED (%EMERALD)       34167        
       HEALTH SERVICES PURCHASING COALITION       TH044        
    b) HEALTH STRATEGIES                          SX044        
       HEALTH VALUE MGMT-DELAWARE (%HUMANA)       61101        
    a) HEALTHAMERICA INC./HEALTH ASSUR/ADVANTRA   25126        
    b) HEALTHBRIDGE IPA (PRIMECARE IPA)           IP081        
       HEALTHCARE PARTNERS                        HCP01        
    a) HEALTHCARE PARTNERS - MEDICARE             56152        
    a) HEALTHCARE PARTNERS - MEDICARE             TH029        
       HEALTHCARE PARTNERS, IPA                   11328        
    b) HEALTHCARE TRANSACTION PROCESSING, INC     31147        
    a) HEALTHCARE USA                             25143        
       HEALTHCHOICE OF MEMPHIS                    62168        
       HEALTHCOMP INC.                            85729        
    a) HEALTHEASE (TAMPA)                         59608        
       HEALTHFIRST, INC (NY)                      80141        
       HEALTHGUARD OF LANCASTER                   23226        
       HEALTHHELP NETWORKS INC.                   59087        
       HEALTHHELP NETWORKS, INC                   61101        
       HEALTHLINK HMO                             96475        
    a) HEALTHLINK PPO / NCPPO                     90001        
       HEALTHNET (LEXINGTON,KY)                   95567        
       HEALTHNET (QUALMED) OREGON                 95567        
       HEALTHNET MANAGEMENT                       HT001        
       HEALTHNET OF CA.                           95567        
       HEALTHNET OF KANSAS CITY                   25133        
       HEALTHNET OF KANSAS CITY                   43132        
       HEALTHNOW NEW YORK, INC.                           ET378
    a) HEALTHPLAN SERVICES (TAMPA FL)             59140        
    b) HEALTHPLUS OF MICHIGAN                     38216        
       HEALTHSCOPE BENEFITS INC                   71063        
    a) HEALTHSCOPE BENEFITS INC (REPRICING - AR   48153        
    a) HEALTHSMART PREFERRED                      75250        
       HEALTHSOURCE MASS INC (%CMHC)              02041        
       HEALTHSOURCE PROVIDENT (%CIGNA)            62308        
       HEALTHSOURCE, AR (MEDICARE HMO) CIGNA      62308        
    a) HEALTHSOURCE, AR INC.                      71074        
       HEALTHSOURCE, GA INC.                      58210        
    a) HEALTHSOURCE, INDIANA                      35167        
       HEALTHSOURCE, KY INC.                      61127        
    a) HEALTHSOURCE, ME INC.                      01041        
       HEALTHSOURCE, N.TEXAS INC. (%CIGNA)        62308        
       HEALTHSOURCE, NC INC. (%CIGNA)             62308        
    a) HEALTHSOURCE, NH INC.                      02038        
       HEALTHSOURCE, OH INC.                      31141        
    a) HEALTHSOURCE, SC INC.                      06119        
       HEALTHSOURCE, TN INC. (%CIGNA)             62308        
       HEALTHSOUTH MEDICAL PLAN ADMIN.            63086        
    a) HEALTHSPRING OF ALABAMA                    63092        
       HEALTHSTAR, INC                            36332        
       HERITAGE CONSULTANTS                       59230        
    a) HERITAGE HEALTH OF TYLER                   TH031        
       HERITAGE NEW YORK MEDICAL GROUP            11328        
    a) HERITAGE PHYSICIAN NETWORK                 TH011        
       HFN INC                                    36335        
       HI. MEDICARE                                       ET004
       HILL PHYSICIANS                            00046        
    a) HIP OF GREATER NY                          55247        
    a) HIP OF NEW YORK                            55247        
    a) HMA, INC.                                  86066        
    a) HMO BLUE STAR PLUS                         TH001        
       HMO BLUE TEXAS / ARIA                      76508        
       HMO BLUE of TEXAS/TX                               ET345
       HMO COLORADO (BLUE ADVANTAGE)                      ET183
       HMO KANSAS (%BC/BS KS)                             ET145
       HMO OREGON                                         ET062
       HMO-MONTANA/MT                                     ET135
       HMPK, INC.                                 61101        
    a) HMSA (HI MED SERVICE ASSOC) BCBS                   ET171
    a) HMSA (HI MED SERVICE ASSOC) BCBS           SB971   ET171
Delete:HMSA HMO                                           ET175
       HOMETOWN HEALTH NETWORK                    34150        
       HORIZON BC/BS of NJ                                ET081
    a) HORIZON BCBSNJ                             22099        
       HORIZON HEALTHCARE ADMIN (HHA)             22304        
       HORIZON HEALTHCARE OF NY                   22099        
       HORIZON MERCY / HORIZON NJ HEALTH          22326        
       HORIZON MOVING SYSTEMS (%CHS/BCBS)                 ET374
    a) HOTEL/RESTAURANT EMPL HEALTH TRUST         91136        
       HPS PARADIGM, INC                          58227        
       HRM CLAIM MGMT                             41170        
       HRM CLAIM MGMT                             41170        
Delete:HUALAPAI NATION (%CHS)                             ET267
       HUMANA HEALTH CARE PLANS                   61101        
       HUMANA MILITARY-TRICARE REGIONS 3 AND 4    61125        
       HUNT INSURANCE GROUP                       37260        
I                                                                          TOP
       I'MCARE                                    41600        
       IA. MEDICAID                                       ET186
       IA. MEDICARE                                       ET156
       IBA SELF FUNDED GROUP                      38234        
       IBC PERSONAL CHOICE (%BCBS PA)                     ET314
       IBM MEDICAL PLANS (%PRU/AETNA)             60054        
       ICM                                        37296        
       ID. MEDICAID                                       ET038
       ID. MEDICARE                                       ET198
    b) IL. MEDICAID                                       ET123
       IL. MEDICARE                                       ET121
       ILLINOIS HEALTH SOLUTIONS                  86069        
       IN. MEDICAID                                       ET029
       IN. MEDICARE                                       ET116
       INDECS CORPORATION                         40585        
       INDEPENDENCE BCBS of PENN/PA (IBC)                 ET373
    b) INDEPENDENT HEALTH                         SX073        
       INDIANA HEALTH NETWORK                     35204        
       INDIANA PROHEALTH NETWORK                  35161        
       INDIVIDUAL HEALTH INS.COMPANIES            31053        
       INFORMED LLC                               52196        
       INLAND EMPIRE HEALTH PLAN                  IEHP1        
       INNOVATIVE HEALTHWARE SOLUTIONS            04320        
       INS ADMIN OF AMERICA, INC                  37279        
       INSTITUTES OF QUALITY (%AETNA)             60054        
       INSURANCE CLAIMS SERVICE INC (BIRM,AL)     63082        
       INSURANCE DESIGN ADMINISTRATORS            13315        
    a) INSURANCE SERVICES OF LUBBOCK              TH012        
    b) INSURDATA/INSURNATIONAL                    SX011        
       INSURERS ADMINISTRATIVE CORP               86304        
       INT'L BROTHERHOOD OF ELECTRICAL WORKERS            ET277
       INTEGRA GROUP                              31127        
       INTERCARE HEALTH PLANS INC (ENGLEWOOD,CO   37227        
Delete:INTERCOUNTY HEALTH PLAN (%BCBS PA)                 ET193
       INTERGROUP (AZ)                                    ET230
       INTERGROUP (AZ)                            38309   ET230
       INTERGROUP / HEALTHNET OF AZ.                      ET302
       INTERGROUP / HEALTHNET OF AZ.              38309   ET302
       INTERGROUP SERVICES CORP                   23287        
       INTERNATIONAL UNION OF OPER ENGINEERS      37269        
       INTL BROTHERHOOD OF BOILERMAKERS           36609        
       IOWA BENEFITS INC (%CBSA)                  41124        
       IOWA HEALTH SOLUTIONS                      86068        
J                                                                          TOP
       J.F. MOLLOY & ASSOC INC (%COVENTRY HC)     61271        
Delete:JACKSON MHP (FL)                                   ET240
       JACKSON MHP (FL)                           05014        
    a) JI SPECIALTIES                             TH033        
       JOHN ALDEN                                 41099        
    a) JOHN DEERE HEALTHCARE                      95378        
       JOHN MUIR / MT. DIABLO                     JMH01        
       JOHN P PEARL & ASSO (%HCH ADMIN)           37215        
       JOPLIN CLAIMS                              43178        
       JOY MEDICAL GROUP                          AMM01           New
       JP FARLEY CORPORATION                      34136        
K                                                                          TOP
       KAISER FND HP OF THE MID-ATLANTIC STATES   52095        
       KAISER FOUNDATION HP OF COLORADO           91617           New
       KAISER FOUNDATION HP OF GA                 21313        
       KAISER FOUNDATION OF THE NORTHWEST         93079        
    a) KAISER FOUNDATION/PERMANENTE HP -NO.CAL    94135        
    a) KAISER FOUNDATION/PERMANENTE HP -SO.CAL    94134        
       KANAWHA HEALTHCARE SOLUTIONS INC           57038        
       KANAWHA INS CO.                            57038        
       KANSAS CITY MEDICARE                               ET142
       KEMPTON INS CO                             73100        
       KENTUCKY KARE (%HUMANA)                    61101        
    b) KENTUCKY MEDICAID                          SKKY0        
       KEPPLE & CO. (%HCH ADMIN)                  37111        
       KEY BENEFIT ADMINISTRATORS INC             37217        
       KEY HEALTH HMO (IN)                                ET120
    b) KEY MEDICAL GROUP                          IP082        
       KEYSTONE HEALTH PLAN CENTRAL (%BCBS PA)            ET170
       KEYSTONE HEALTH PLAN EAST (%BCBS PA)               ET178
       KEYSTONE HEALTH PLAN WEST (%BCBS PA)               ET179
       KEYSTONE MERCY HEALTH PLAN                 23284        
       KING CTY BS of WA                                  ET077
       KITSAP CTY BS of WA                                ET074
       KITSAP PHYSICIAN SERVICES                          ET075
       KLAIS & COMPANY                            34145        
    b) KOREAN AMER MED GROUP                      IP021        
       KS. MEDICAID                                       ET024
       KS. MEDICARE                                       ET141
       KY. MEDICARE                                       ET217
L                                                                          TOP
       L.A. COUNTY D.M.H (MEDI-CAL)                       ET214
       LA. MEDICAID                                       ET036
       LA. MEDICARE                                       ET140
       LAIDLAW CORP.                                      ET359
       LAKE HAVASU CITY (%CHS)                            ET269
       LAKE HAVASU SCHOOL EMPL BEN (%CHS)                 ET268
       LAKESIDE HEALTH SERVICES                   95415        
       LANDMARK HEALTHCARE PLANS                          ET319
Delete:LAPAZ REGIONAL HOSPITAL (%CHS)                     ET306
       LEGGETT AND PLATT (CARTHAGE,MO)            75279        
       LHP CLAIMS UNIT                            37248        
    b) LIBERTY MUTUAL INS GROUP (WORK COMP)       11123           New
       LIFE INS CO OF BOSTON AND NEW YORK         74227        
       LIFEGUARD                                          ET301
    a) LIFEMARK                                   TH001        
    a) LIFEWISE HEALTHPLAN OF ARIZONA             91155        
       LIFEWISE HP OF OREGON                      93093        
       LIFEWISE, A PREMERA HEALTHPLAN INC         93093        
       LINCOLN NATIONAL (%EMPL.HEALTH)            73288        
       LINCOLN NATIONAL (PHX,AZ)                  61101        
       LOCAL 135 HEALTH BENEFITS FUNDS, INC       35107        
       LOMA LINDA UNIV. BEHAVIORAL HP             37267           New
       LOMA LINDA UNIV. EMPLOYEE HP               37267           New
       LOMA LINDA UNIV. HLTH SCIENCES CENTERS     37267           New
       LOMA LINDA UNIV. RESIDENT HP               37267           New
       LOMA LINDA UNIV. STUDENT HP                37267           New
       LONESTAR NHIC STAR HEALTH (TX)                     ET166
       LOS ALAMOS TOTAL CARE (%AETNA)             60054        
       LOVELACE SALUD                             SX159        
       LOVELACE SANDIA HEALTH PLAN                90328        
       LOVITT TOUCHE (%BCBS-AZ)                           ET358
       LUMENOS, INC                               54195        
M                                                                          TOP
    a) M.D. IPA                                   52148        
    a) MA. MEDICAID                               SKMA0        
       MA. MEDICARE                                       ET014
       MACHINIST DISTRICT 9 WELFARE               37292        
    a) MACNEAL HEALTH PROVIDERS - CHS             36334        
       MAGELLAN (MD SURGERY) AHG                  AXM01        
       MAGELLAN BEHAVIORAL HEALTH -MEDICAID               ET328
       MAGELLAN BEHAVIORAL HEALTH -MEDICAID       01260   ET328
       MAGELLAN CAC FAC (GUT MGMT) AHG            AXC35        
       MAGELLAN HEALTH SERVICES                   01260        
       MAGELLAN IOWA (MCD)                                ET333
       MAGELLAN PENNSYLVANIA (MCD)                        ET337
       MAGELLAN TENNCARE (MCD)                            ET332
       MAGELLAN TRI-STATE (MCD)                           ET335
       MAGELLAN VIRGINIA (MCD)                            ET334
       MAGELLAN WAYNE COUNTY (MCD)                        ET336
       MAGNACARE                                  11303        
       MAIL HANDLERS BENEFIT PLANS/CAC            62413        
       MAKE A WISH FOUNDATION (%BCBSAZ/CHS)               ET397
    a) MAMSI LIFE AND HEALTH INSURANCE CO.        52148        
       MANAGED CARE SERVICES (FT.WAYNE,IN)        35162        
       MANAGED HEALTH NETWORK                     22771        
    a) MANAGED HEALTH SERVICES, WI                39187        
    a) MANAGED HEALTH SERVICES-IN-MAXICARE        39186        
       MANAGED PHYSICAL NETWORK                   41159        
       MANAGED PHYSICAL NETWORK                   93900        
       MARICOPA FOUNDATION (MFMC)                         ET055
    a) MARIN IPA                                  IP097        
       MARYLAND HEALTH INSURANCE PLAN             22347        
       MARYLAND PHYSICIANS CARE                   22348        
       MASHANTUCKET PEQUOT TRIBAL NATION          37121        
       MASS GENERAL LIFE INS (%CBSA)              41124        
       MASTER, MATES & PILOTS PROGRAM             TH111        
    d) MATUREWELL/PREMIER CARE                            ET234
    a) MAYO MGMT SERVICES, INC.  (MMSI)           41154        
       MBA BENEFIT ADMIN (SLC,UT)                 87065           New
       MBA OF WYOMING (WORLAND,WY)                87065           New
       MCARE                                      38264        
       MCARE / MED NETWORK OF COLORADO SPRINGS    CSMED        
       MCCREARY CORPORATION                       59331        
       MCHENRY MEDICAL ASSOCIATES (IL)            36328        
    a) MCLAREN HEALTH PLAN                        38338        
    a) MCNEAL HEALTH PROVIDERS - CHS              36334        
    b) MD. MEDICAID                               SKMD0        
       MDNY HEALTHCARE                            11338        
       MDWISE HOOSIER ALLIANCE                    20475        
    b) ME. MEDICAID                               SKME0        
       ME. MEDICARE                                       ET014
       MEATCUTTERS & EMPLOYERS JOINT HEALTH               ET282
    a) MED COST                                   56162        
    c) MED PRO (%BCBS-AZ)                                 ET363
       MEDADMIN SOLUTIONS                         58202        
       MEDADMIN SOLUTIONS                         58204        
       MEDCONNECTION (MARRIOTT) (%AETNA)          60054        
       MEDCOST BENEFIT SERVICES                   56205        
       MEDI-CAL                                           ET001
    a) MEDICA                                     94265        
       MEDICA HEALTH CARE PLAN INC (MIAMI,FL)     78857        
       MEDICAID OF ALABAMA                                ET033
       MEDICAID OF ALASKA                                 ET344
    b) MEDICAID OF ARIZONA (AHCCCS)               SKAZ0        
    b) MEDICAID OF ARKANSAS                       SKAR0        
       MEDICAID OF CAL.                                   ET001
       MEDICAID OF COLORADO                               ET155
       MEDICAID OF CT                                     ET304
    b) MEDICAID OF CT.                            SKCT0        
    b) MEDICAID OF DELAWARE                       SKDE0        
       MEDICAID OF FLORIDA                                ET035
       MEDICAID OF GEORGIA                                ET030
Delete:MEDICAID OF HAWAII                                 ET173
    b) MEDICAID OF HAWAII                         SKHI0        
       MEDICAID OF IDAHO                                  ET038
       MEDICAID OF INDIANA                                ET029
       MEDICAID OF KANSAS                                 ET024
    b) MEDICAID OF KY                             SKKY0        
       MEDICAID OF LOUISIANA                              ET036
    b) MEDICAID OF MARYLAND                       SKMD0        
    a) MEDICAID OF MASS                           SKMA0        
       MEDICAID OF MINNESOTA                              ET025
       MEDICAID OF MISSISSIPPI                            ET034
       MEDICAID OF MISSOURI                               ET028
       MEDICAID OF MONTANA                                ET023
       MEDICAID OF NEBRASKA                               ET194
       MEDICAID OF NEVADA                                 ET032
       MEDICAID OF NEW JERSEY                             ET037
    b) MEDICAID OF NEW MEXICO                     SKNM0        
Delete:MEDICAID OF NEW MEXICO                             ET026
Delete:MEDICAID OF NEW MEXICO                             ET027
       MEDICAID OF NEW YORK                               ET044
    a) MEDICAID OF NH                             SKNH0        
       MEDICAID OF NORTH CAROLINA                         ET039
       MEDICAID OF OKLAHOMA                               ET041
       MEDICAID OF OREGON                                 ET031
       MEDICAID OF PENNSYLVANIA                           ET213
       MEDICAID OF SOUTH CAROLINA                         ET318
       MEDICAID OF TX                                     ET167
    b) MEDICAID OF UTAH                           SKUT0        
    b) MEDICAID OF VERMONT                        SKVT0        
       MEDICAID OF VIRGINIA                               ET042
    b) MEDICAID OF W.VIRGINIA                     SKWV0        
       MEDICAID OF WASH. DC                               ET329
       MEDICAID OF WASHINGTON STATE                       ET043
       MEDICAID OF WEST VIRGINIA                          ET353
    b) MEDICAID OF WISCONSIN                      SKWI0        
Delete:MEDICAID OF WISCONSIN                              ET303
       MEDICAID OF WYOMING                                ET022
    b) MEDICAID of ILLINOIS (IDPA)                        ET123
       MEDICAID of IOWA/IA                                ET186
    b) MEDICAID of MAINE                          SKME0        
       MEDICAID of MICHIGAN                               ET343
    b) MEDICAID of RHODE ISLAND                   SKRI0        
       MEDICAL BENEFITS MUTUAL (MEDBEN)           74323        
       MEDICAL CLAIMS SERVICE, INC.               04258        
    a) MEDICAL MUTUAL OF OHIO                             ET225
       MEDICAL PLAN OF KANSAS CITY                61101        
       MEDICAL SERVICES FOR INDIGENTS             AMM02           New
       MEDICAL SPECIALISTS INS BOARD              VNNHP        
       MEDICAL VALUE PLAN (MVP) OHIO              38224        
       MEDICARE (%BCBS ND)                                ET004
       MEDICARE (formerly via AEtna)                      ET004
       MEDICARE BLUE - MCARE RISK  (%BCBSofCT)            ET189
    d) MEDICARE OF PUERTO RICO                            ET350
    d) MEDICARE OF THE VIRGIN ISLANDS                     ET351
       MEDICARE PLUS BLUE                                 ET407
       MEDICARE for NORTHERN CAL                          ET008
       MEDICARE for SOUTHERN CAL                          ET009
       MEDICARE of AL                                     ET016
       MEDICARE of AR                                     ET017
       MEDICARE of CO                                     ET161
       MEDICARE of CT (FCSO)                              ET354
       MEDICARE of CT,MN,MS,VA                            ET006
       MEDICARE of CT,MN,MS,VA (TRAV/METRAHLTH)           ET007
       MEDICARE of CT,MN,MS,VA (UNITED HC)                ET006
       MEDICARE of DC,DE,MD,VA (TRAILBLAZERS)             ET163
       MEDICARE of EASTERN MISSOURI                       ET010
       MEDICARE of EMPIRE,NY                              ET109
       MEDICARE of FL                                     ET124
       MEDICARE of IA (J5)                                ET156
       MEDICARE of ID (CIGNA)                             ET198
       MEDICARE of IL                                     ET121
       MEDICARE of IN                                     ET116
       MEDICARE of KS (J5)                                ET141
       MEDICARE of KY                                     ET217
       MEDICARE of LA                                     ET140
       MEDICARE of MA/ME/NH/VT (HINGHAM,MA)               ET014
       MEDICARE of MI                                     ET137
       MEDICARE of MN                                     ET149
       MEDICARE of MT                                     ET134
       MEDICARE of NC (CIGNA)                             ET013
       MEDICARE of ND                                     ET158
       MEDICARE of NE (J5)                                ET147
       MEDICARE of NJ (via PA)                            ET128
       MEDICARE of OHIO (NATIONWIDE MUTUAL)               ET011
       MEDICARE of PA                                     ET127
       MEDICARE of RI (%BCBS AR)                          ET376
       MEDICARE of SC                                     ET169
       MEDICARE of SD                                     ET204
       MEDICARE of TN (CIGNA)                             ET197
       MEDICARE of TX                                     ET162
       MEDICARE of UT                                     ET412   New
       MEDICARE of VA (00904)                             ET355
       MEDICARE of W.NEW YORK                             ET015
       MEDICARE of WESTERN MO. (KANSAS CITY/KS)           ET142
       MEDICARE of WI (WPS)                               ET152
       MEDICARE of WV (NATIONWIDE MUTUAL)                 ET012
       MEDICARE of WY                                     ET160
       MEDICARE via GHI,NY                                ET112
       MEDICARE: AK,AZ,HI,NV,OR,WA (%BCBS ND)             ET004
       MEDICARE: OK,NM (formerly via AEtna)               ET004
       MEDICO NETWORK OF FLORIDA                  VNPRU        
       MEDIPAK (%BCBS AR)                                 ET209
       MEDIVERSAL                                 37304        
       MEDSOLUTIONS INC. OF GA                    62160        
    a) MEMPHIS MANAGED CARE                       36193        
Delete:MENTAL HEALTH NETWORK (MHNET)              MHNET        
    a) MERCY CARE (AZ)                                    ET235
    a) MERCY CARE (AZ)                            86052   ET235
       MERCY CARE PLUS                            71079        
    a) MERCY HEALTH PLANS                         43166        
       MERCY HEALTHPLAN OF NJ                     22326        
       MERIDIAN HEALTH CARE MANAGEMENT            77042        
    b) MERIT OF ALABAMA                           SX046        
       MERITAIN HEALTH                            64157        
       MESA MENTAL HEALTH (ALB,NM)                85035        
       METCARE HEALTH PLANS INC                   65113        
       METHODISTCARE, INC.                        95420        
       METLIFE (%METRAHEALTH/UNITED HC)           65978        
       METRO ALLIANCE                             82135        
       METRO PLUS HEALTH PLAN                     13265        
       METROPOLITAN HEALTH PLAN                   10850        
       METROPOLITAN LIFE INS. CO.                 65978        
       MI. MEDICAID                                       ET343
       MI. MEDICARE                                       ET137
       MICHAEL REESE HMO PLAN                     61101        
       MICHAEL REESE PHYS GROUP                   37127        
    c) MICROCHIP TECHNOLOGY (%BCBSAZ/CHS)                 ET387
       MID AMERICA HEALTH                         25133        
       MID AMERICA HEALTH                         43132        
    a) MID ATLANTIC PSYCH SRVCS, INC.             52149        
       MID WEST NATIONAL LIFE INS CO OF TENN      74227        
       MID-ATLANTIC HEALTH SYSTEMS                63079        
    b) MIDCOAST CARE (MARION IPA)                 IP004        
       MIDLANDS CHOICE                            47080        
       MIDLANDS HEALTH PARTNERS                   47080        
    a) MIDWEST HEALTH PLANS INC                   TH074        
       MIDWEST NATIONAL LIFE INS.CO. OF TENN      59224        
       MIDWEST SECURITY                           79480        
    b) MISSION VALLEY IPA MED/LOMPOC              IP014        
       MISSISSIPPI SELECT HEALTH CARE             64088        
       MISSOURI CARE                              43179        
       MLINK                                      37265        
       MMS/LLC                                    62178        
       MN. MEDICAID                                       ET025
       MN. MEDICARE                                       ET007
       MN. MEDICARE                                       ET149
       MO. MEDICAID                                       ET028
       MO. MEDICARE                                       ET010
    c) MOHAVE COUNTY (%BCBS-AZ)                           ET312
       MOLINA HC OF CALIFORNIA                    38333        
       MOLINA HC OF INDIANA                       00076        
       MOLINA HC OF MICHIGAN                      38334        
       MOLINA HC OF N.M.                          09824        
       MOLINA HC OF NEW MEXICO                    09824        
       MOLINA HC OF NM                            09824        
       MOLINA HC OF OHIO                          20149        
    b) MOLINA HC OF UTAH                          SX109        
       MOLINA HC OF WASH, INC.                    38336        
       MOLINA HEALTHCARE OF TEXAS                 20554           New
       MONARCH HEALTHCARE                                 ET223
       MONTEFIORE CONTRACT MANAGEMENT ORG         13174        
    b) MOSAIC IPA MEDICAL GROUP                   IP083        
       MOTION PICTURE INDUSTRY HEALTHPLAN         MPI01        
       MOTOROLA (SCOTTSDALE,AZ)                   36111        
       MOUNTAIN MEDICAL AFFILIATES                84095        
    c) MOUNTAIN STATES ADMIN SVCS (%BCBSAZ/CHS)           ET295
       MPLAN / HEALTHCARE GROUP,LLC               95444        
       MS. MEDICAID                                       ET034
       MS. MEDICARE                                       ET006
       MS. PUBL ENTITY EMPL BEN TRUST (MPEEBT)    37233        
       MT. MEDICAID                                       ET023
       MT. MEDICARE                                       ET134
       MULTIPLAN INC (AMERICAN FAM) AZ,IL,IN,OH   39634        
       MULTIPLAN WISCONSIN PREF PROV NETWORK      34080        
    d) MULTNOMAH CTY CAPCARE (%ODS)                       ET228
       MUTUAL ASSURANCE ADMIN                     37256        
       MUTUAL of OMAHA INS. CO.                   71412        
       MUTUALLY PREFERRED (%MUTUAL OMAHA)         71412        
       MVP HEALTH PLAN OF NY                      14165        
N                                                                          TOP
       N.CAL SHEET METAL WRKRS HC PLAN (NCSMWH)   38238        
       N.TEXAS HEALTHCARE SYSTEMS                 35212        
    a) N.W. IRONWORKERS H&S TRUST FUND            91136        
    a) N.W. ROOFERS                               91136        
    a) N.W. TEXTILE PROCESSORS                    91136        
       NAMM -NORTHERN CAL.                        E3510        
       NATIONAL ASSN of RURAL LETTER CARRIERS     71412        
       NATIONAL ASSO of LETTER CARRIERS           53011        
       NATIONAL BENEFIT ADMIN (NJ)                56175        
       NATIONAL BENEFIT ADMIN - N.CAROLINA        56176        
       NATIONAL CHIROPRACTIC NETWORK              58204        
       NATIONAL CLAIM ADMINISTRATION              37126        
       NATIONAL TRAVELERS LIFE COMPANY            37120        
       NATIONWIDE GROUP                           31417        
       NATIONWIDE HEALTH PLANS                    31417        
       NATIONWIDE L&H                             31417        
       NATIONWIDE MUTUAL INS. CO.                 31417        
       NAVAJO CTY GOVERNMENT (%CHS)                       ET307
Delete:NAVAJO CTY SCHOOL EMPL BEN (%CHS)                  ET270
Delete:NAVAPACHE REG. MED CENTER (%CSA/BCBS)              ET244
       NC. MEDICAID                                       ET039
       NC. MEDICARE                                       ET013
       NCAS (FAIRFAX,VA)                          75190        
       NCAS-CHARLOTTE                             75191        
       NCHPP COVERAGE                             39026        
       ND. MEDICARE                                       ET158
       NE. MEDICAID                                       ET194
       NE. MEDICARE                                       ET147
    c) NECA H&W ELECT WRKRS IBEW (%BCBS-AZ)               ET361
       NEIGHBORHOOD HEALTH PARTNERSHIP            96107        
    a) NEIGHBORHOOD HEALTH PLAN                   04293        
       NEIGHBORHOOD HEALTH PROVIDERS              11325        
    a) NEIGHBORHOOD HP OF RHODE ISLAND            05047           New
       NESIKA HEALTH GROUP                        37255        
       NETWORK HEALTH                             04332        
       NETWORK HEALTH PLAN (WI)                   39144        
    a) NEVADACARE                                 86067        
       NEW ENGLAND FINANCIAL                      80705        
    a) NEW HAMPSHIRE MEDICAID                     SKNH0        
       NEW YORK MEDICAL IMAGING (MVP)             14179        
       NEW YORK NETWORK MANAGEMENT LLC            11334        
       NEW YORK PRESBYTERIAN COMM HEALTH PLAN     48186        
       NEWERA OBGYN NETWORK                       VNPRU        
       NGS AMERICAN                               38225        
       NH. MEDICARE                                       ET014
       NIPPON LIFE INS. CO. of AMERICA            81264        
       NJ CARPENTERS HEALTH FUND                  22603        
    a) NJ FAMILY CARE/MEDICAID (%UHP of NJ)       22329        
       NJ. MEDICAID                                       ET037
       NJ. MEDICARE                                       ET128
       NM AND W.TEXAS MULTICRAFT (%CHS/BCBS)              ET375
    b) NM. MEDICAID                               SKNM0        
       NM. MEDICARE                                       ET004
    c) NO.AZ COUNCIL OF GOVERNMENT (%BCBSAZ/CHS           ET323
       NORTH AMERICAN BENEFITS NETWORK (NABN)     34159        
       NORTH AMERICAN MEDICAL MAN - IL            36398        
       NORTH AMERICARE / NORTH AMERICAN ADMIN     64157        
       NORTH BROWARD HOSPITAL DISTRICT            37314        
    a) NORTH TEXAS HEALTHCARE                     35212        
       NORTH WEST LIFE                            PH018        
       NORTHEAST GEORGIA HEALTH SYSTEM            13376        
       NORTHERN NEVADA TRUST FUND                 88027        
       NORTHWEST SUBURBAN IPA-IL                  36346        
       NORTHWESTERN NATIONAL LIFE (CORESTAR)      41045        
       NOVA HEALTHCARE ADMIN INC                  16644        
       NOVASYS HEALTH NETWORK                     71080        
       NRECA (%COOP BENEFIT ADMIN)                52132        
       NTCA - PLANVISTA CORPORATION               52103        
       NV. MEDICAID                                       ET032
       NV. MEDICARE                                       ET004
       NY. MEDICAID                                       ET044
       NYHART                                     37299        
    a) NYMI OXFORD                                14180        
O                                                                          TOP
    b) OAKVIEW MED GRP                            IP016        
    a) OCSHNER HEALTH PLAN                        72127        
       ODS HEALTH PLANS                                   ET215
       OFFICE OF GROUP BENEFITS (LA)              72087        
       OFFICE OF THE ADMINISTRATOR (WASH.DC)      13310        
       OH. MEDICAID (DEPT OF HUMAN SVCS)                  ET045
       OH. MEDICAID (DEPT OF HUMAN SVCS)                  ET045
       OH. MEDICARE                                       ET011
       OHIO BWC                                   31147        
       OHIO HEALTH CHOICE PPO (CLEVELAND)         34189        
       OHP -OREGON HEALTH PLAN (%BCBS)                    ET063
       OHP -OREGON HEALTH PLAN (%ODS)                     ET227
       OK. MEDICAID                                       ET041
       OK. MEDICARE                                       ET004
    d) OMNICARE (TN)                                      ET241
       OMNICARE HEALTH PLAN OF MICHIGAN           25150        
       OMNICARE HEALTH PLAN OF MICHIGAN           38252        
       ONE HEALTH PLAN                            80705        
       ONE HEALTH PLAN OF AK                      80705        
       ONE HEALTH PLAN OF AZ                      80705        
       ONE HEALTH PLAN OF CA                      80705        
       ONE HEALTH PLAN OF CO                      80705        
       ONE HEALTH PLAN OF D.C.                    80705        
       ONE HEALTH PLAN OF FL                      80705        
       ONE HEALTH PLAN OF GA                      80705        
       ONE HEALTH PLAN OF IL                      80705        
       ONE HEALTH PLAN OF IL                      80705        
       ONE HEALTH PLAN OF IN                      80705        
       ONE HEALTH PLAN OF KS/MO                   80705        
       ONE HEALTH PLAN OF MA                      80705        
       ONE HEALTH PLAN OF ME                      80705        
       ONE HEALTH PLAN OF MI                      80705        
       ONE HEALTH PLAN OF MN                      80705        
       ONE HEALTH PLAN OF NC                      80705        
       ONE HEALTH PLAN OF NH                      80705        
       ONE HEALTH PLAN OF NJ                      80705        
       ONE HEALTH PLAN OF NV                      80705        
       ONE HEALTH PLAN OF NY                      80705        
       ONE HEALTH PLAN OF OH                      80705        
       ONE HEALTH PLAN OF OR                      80705        
       ONE HEALTH PLAN OF PA                      80705        
       ONE HEALTH PLAN OF SC                      80705        
       ONE HEALTH PLAN OF TN                      80705        
       ONE HEALTH PLAN OF TX                      80705        
       ONE HEALTH PLAN OF TX                      80705        
       ONE HEALTH PLAN OF VA                      80705        
       ONE HEALTH PLAN OF VT                      80705        
       ONE HEALTH PLAN OF WA                      80705        
       ONE HEALTH PLAN OF WI                      80705        
       ONE HEALTH PLAN OF WY                      80705        
    a) ONENET PPO, LLC (was ALLIANCE PPO)         52149        
    a) OPERATING ENGINEERS LOCAL 302,612 H&S      91136        
       OPTICARE EYE HEALTH NETWORK                56190        
    b) OPTIMA (HLTH PLAN / HLTH INS)              54154        
    a) OPTIMUM CHOICE OF THE CAROLINA'S           52152        
    a) OPTIMUM CHOICE, INC                        52148        
       OR. MEDICAID (OMAP)                                ET031
       OR. MEDICARE                                       ET004
       ORTHONET - AETNA                           13383        
       ORTHONET - HEALTHNET                       25681        
       ORTHONET - UNIFORMED SVCS FAM HP (USFHP)   13382        
       ORTHONET CORPORATION - CIGNA               13381        
       OSF HEALTH PLANS                           62171        
       OUR LADY OF THE RESURRECTION PHYS ASSOC    36365        
    a) OXFORD HEALTH PLAN                         06111        
    c) OXFORD LIFE INS CO (%BCBS)                         ET296
P                                                                          TOP
       P5 HEALTH PLAN SOLUTIONS OF UTAH           87068        
       PA. MEDICAID                                       ET213
       PA. MEDICARE                                       ET127
       PACIFIC LIFE&ANNUITY COMPANY               67466        
       PACIFIC MUTUAL                             67466        
Delete:PACIFICARE (AZ)                                    ET236
    a) PACIFICARE (AZ)                            95964        
       PACIFICARE BEHAVIORAL HEALTH               33053        
    a) PACIFICARE OF CA                           95959        
    a) PACIFICARE OF CO (SECURE HORIZONS HMO)     95962        
    a) PACIFICARE OF OKLAHOMA                     95959        
    a) PACIFICARE OF OR/WA                        95959        
    a) PACIFICARE OF TEXAS                        95959        
       PACIFICARE OF WA (MERIDIAN)                77042        
       PACIFICARE PPO                             95999        
       PACIFICSOURCE HEALTH PLANS                 93029        
    b) PARAMOUNT HEALTH                           SX158        
       PARAMOUNT PREFERRED NETWORK (OHIO BWC)     31147        
       PARITY HEALTHCARE INC (HOLLYWOOD,FL)       58204        
    c) PARKER USD (%CHS)                                  ET271
       PARKLAND COMMUNITY HEALTH PLAN             66917        
       PARKLAND HEALTHFIRST                       66917        
    a) PARTNERS NAT'L HP OF N.CAR INC             56152        
       PARTNERSHIP HEALTH OF CALIFORNIA (CAPHP)   SX140           New
       PASSPORT HEALTH PLAN                       61129        
       PATIENT ADVOCATES, LLC                     10525        
    a) PATIENT-PHYSICIAN NETWORK                  TH017        
    a) PEACH STATE HEALTH PLAN                    68049        
    a) PEOPLES HEALTH NETWORK                     72126        
    c) PEORIA USD (%BCBSAZ/CHS)                           ET381
       PERFORMAX, INC.                            41124        
       PERSONALCARE                               25146        
    a) PHA ADMIN SERV                             63088        
    b) PHOENIX BAPTIST PRIM PHYS                  IP019        
       PHOENIX GROUP SERVICES                     75238        
       PHOENIX GRP SVCS (AGAWAM)                  06143        
       PHP OF MICHIGAN                            87726        
       PHP OF MID MICHIGAN                        37330        
       PHP OF S.W. MICHIGAN                       87726        
       PHP OF SOUTH CAROLINA                      87726        
       PHP OF SOUTH MICHIGAN                      37330        
       PHP OF WEST MICHIGAN                       87726        
    a) PHP TENNCARE                               62155        
    a) PHS (VALUE OPTIONS - CT)                   06108        
    a) PHS HEALTH PLAN                            06108        
    a) PHX HEALTH PLAN                                    ET237
    a) PHX HEALTH PLAN                            03440   ET237
       PHYS ASSO of GREATER SAN GABRIEL VALLEY    95474        
    a) PHYSICIANS CARE NETWORK                    36345        
       PHYSICIANS CARE NETWORK                    57098        
       PHYSICIANS CARE NETWORK HEALTH PLANS       38265        
       PHYSICIANS HEALTH ASSOC OF IL              37136        
    a) PHYSICIANS HEALTH SERVICES                 06108        
       PHYSICIANS HEALTHCARE PLANS, INC           65031        
    a) PHYSICIANS HP OF N.INDIANA                 12399        
       PHYSICIANS MUTUAL INS CO                   47027        
       PHYSICIANS PLUS INSURANCE CORPORATION      39156        
       PIEDMONT ADMIN (%MEDCOST)                  56205        
       PIERCE CTY BS of WA                                ET172
    a) PIMA HEALTH SYSTEM (AHCCCS)                        ET410
    a) PIMA HEALTH SYSTEM (AHCCCS)                09861   ET410
       PINAL CTY EMPL BENEFIT TRUST (%BCBS-AZ)            ET243
    a) PINNACLE CLAIMS MANAGEMENT                 24735        
Delete:PINNACLE WEST (%CHS)                               ET250
       PIPELINE INDUSTRY BENEFIT FUND (TULSA)     73074        
       PITTMAN & ASSOCIATES (MEMPHIS,TN)          37224        
       PLANNED ADMINISTRATORS INC (PAI)           37287        
       PODI CARE MANAGED CARE                     58204        
       PODIATRY NETWORK SOLUTIONS                 58204        
       PODICARE HIP                               VNHIP        
    c) POE & BROWN,INC. (%BCBS)                           ET293
       POLY AMERICA MED/DENT BENEFITS PLAN        32680        
       POMCO                                      16111        
       PPO OKLAHOMA (%FIRST HEALTH NETWORK)       73159        
       PPOM                                       38335        
       PPOM, LLC                                  38335        
       PPOPLUS                                    72148        
       PPOPLUS LLC                                72148        
       PRACTICARE (GA)                            04334        
       PRAIRIE STATES ENTERPRISES INC.            36373        
       PREFERRED BENEFITS ADMIN (WICHITA,KS)      61665        
       PREFERRED CARE (ROCH,NY)                           ET300
       PREFERRED CARE PARTNERS (MIAMI,FL)         65088        
       PREFERRED COMM CHOICE/PCCSELECT/COMPMED    73145        
       PREFERRED HEALTH PLAN, INC. (KY)           61106        
       PREFERRED HEALTH PROFESSIONALS             31478        
       PREFERRED HEALTH SYSTEMS INS.CO (WICHITA   60110        
       PREFERRED ONE                              41147        
    a) PREFERRED ONE (CT) %FIRST CHOICE           14162        
       PREFERRED PLUS (%BC/BS) of KANSAS/KS               ET144
       PREFERRED PLUS OF KS                       60110        
       PREMIER BENEFITS HEALTH PLANS              43166        
       PREMIER BENEFITS, INC (%HUMANA)            61101        
       PREMIER HEALTH SYSTEMS, INC                90440           New
    a) PRESBYTERIAN HEALTH PLAN (NM)                      ET238
    a) PRESBYTERIAN HEALTH PLAN (NM)              05003   ET238
    c) PRESCOTT USD (%CHS)                                ET272
       PREVEA HEALTH INSURANCE PLAN               39185        
       PRIMARY DELIVERY SYSTEMS                   61101        
       PRIMARY HEALTH PLAN                        TH066        
    a) PRIMARY MEDICAL CARE                       TH016        
       PRIMARY PHYSICIANCARE, INC                 56144        
       PRIME BENEFITS/PRIME HEALTH                61101        
       PRIME HEALTH                               43166        
    a) PRIME HEALTH                               63088        
    a) PRIME HEALTH OF AL                         63088        
       PRIME VISION HEALTH PLAN                   56190        
       PRIME WEST HEALTH PLAN                     61604        
       PRIMECARE                                          ET222
       PRIMESOURCE HEALTH NETWORK                 04320        
       PRINCIPAL FINANCIAL GRP/HEALTHCARE         61271        
       PRINCIPAL LIFE INS CO.                     61271        
       PRINCIPAL MUTUAL LIFE (%COVENTRY HC)       61271        
       PRINTING INDUSTRIES ASSOC OF SO. CA        87056        
       PRINTING INDUSTRIES OF NORTHERN CAL.       87056        
       PRIORITY HEALTH                            38217        
    a) PROFESSIONAL BENEFIT ADMIN (OAK BROOK)     36331        
    c) PROFESSIONAL BENEFIT SVCS,INC (%BCBS)              ET291
       PROFESSIONAL CLAIM ADMINISTRATORS          41163        
       PROFESSIONAL CLAIMS MANAGEMENT             37242        
       PROFESSIONAL RISK MGMT (YOUNGSTOWN,OH)     34134        
       PROSPECT MEDICAL GROUP                     PROSP        
       PROTECTIVE LIFE                            70408        
    d) PROVIDENCE BEHAVIORAL HLTH (%ODS)                  ET229
       PROVIDENCE OF OREGON CHOICE OPTION         SX131        
       PROVIDENCE OF OREGON GOOD HEALTH PLAN      SX132        
       PROVIDENCE OF OREGON HEALTH PLAN           SX133        
       PROVIDENCE OF OREGON HEALTH PLAN HMO       SX134        
       PROVIDENCE OF OREGON MEDICAID              SX135        
    b) PROVIDENCE OF OREGON MEDICAID OPTION       SX136        
       PROVIDENCE OF OREGON MEDICARE EXTRA        SX137        
       PROVIDENCE OF OREGON OPTION                SX138        
       PROVIDENCE OF OREGON TRADITIONAL OPTION    SX139        
       PROVIDENCE PREFERRED OF WASHINGTON         91131        
       PROVIDENT LIFE & ACCIDENT INS. CO.         68195        
       PRU-PSYCH (%PRU/AETNA)                     60054        
       PRUDENTIAL HEALTH CARE NETWORK (PHCS)      60054        
       PRUDENTIAL INS. CO. of AMERICA (%AETNA)    60054        
    d) PUERTO RICO MEDICARE                               ET350
    a) PUGET SOUND BENEFITS TRUST                 91136        
    a) PUGET SOUND ELECTRICAL WRKRS TRUST         91136        
Q                                                                          TOP
       QUAD MED LLC (PEWAUTKEE,WI)                39197        
    a) QUAL CHOICE OF ARKANSAS                    35174        
       QUAL-MED (PORTLAND)                        95567        
       QUALCARE INC.                              23342        
       QUALICARE (%HUMANA)                        61101        
       QUEENS QUEST                                       ET176
Delete:QUEST (%HMSA)                                      ET174
       QUINCY HCM INC/ RIVER QUEST NETWORK INC    37129        
       QVI RISK SOLUTIONS, INC                    57117        
R                                                                          TOP
       R.E. HARRINGTON                            95266        
       RAILROAD MEDICARE                                  ET005
       REGION A DMERC/PEN/MAC                             ET019
       REGION B DMERC/PEN/MAC                             ET021
       REGION C DMERC/PEN/MAC                             ET020
       REGION D DMERC/PEN/MAC                             ET018
       REGIONAL CARE INC.                         47076           New
       RELIANCE INS CO                            74227        
       RESURRECTION HC HEALTH PREFERRED           37277        
    b) RI. MEDICAID                               SKRI0        
       RI. MEDICARE                                       ET376
       RIOS (UBH -EMERYVILLE/OAKLAND)             UBHRI        
       RMSCO INC (%CNY BCBS)                              ET224
    c) RNSA EMPL BENEFIT TRUST (%BCBSAZ/CHS)              ET386
       ROCKWELL INT'L (%EHAS)                     75196        
    a) ROCKY MOUNTAIN HMO                         RMHMO        
       ROONEY LIFE INC.                           37602        
       RURAL AZ GRP HLTH TRUST (%BCBS-AZ)                 ET367
       RUSH PRUDENTIAL HMO                        36389        
       RUSH PRUDENTIAL INS.CO  (PPO,POS)          60054        
S                                                                          TOP
       S&S HEALTHCARE STRATEGIES                  31441        
       S.INDIANA HEALTH OPTIONS (HMO)             SX142        
       S.INDIANA HEALTH OPTIONS (PCC)             SX143        
       S.INDIANA HEALTH OPTIONS (TPA)             SX144        
    c) SAFFORD USD (%BCBSAZ/CHS)                          ET384
       SAGAMORE HEALTH NETWORK                    35164        
       SALT RIVER PROJECT (%BCBSAZ/CHS)                   ET273
       SAMBA                                      37259        
Delete:SAN CARLOS APACHE TRIBE (%BCBSAZ/CHS)              ET321
       SAN FRANCISCO IPA                          94249        
       SAN MATEO IPA                              94249        
    b) SANDIA MEDICAL IPA                         74283        
    d) SANTA BARBARA REG HLTH AUTHORITY (SBRHA)           ET205
    b) SANTA MARTA MED GRP                        IP027        
       SANTE HEALTH SYSTEM (and affiliates)       77038        
    b) SANUS - TEXAS                              SX019        
       SC. MEDICAID (%BCBS)                               ET318
       SC. MEDICARE                                       ET169
       SCAN LONG TERM CARE                        20460           New
    a) SCOTT & WHITE                              TH002        
    d) SCOTTDALE PHO                                      ET239
    d) SCRIPPS CLINIC HEALTH PLAN SVCS (CAP)      SCHPC        
    d) SCRIPPS CLINIC HEALTH PLAN SVCS (FEE)      SCHPS        
       SD. MEDICARE                                       ET204
       SEABURY & SMITH (ST.LOUIS,DC,IOWA CITY)    13310        
       SECURE HEALTH PLANS OF GEORGIA,LLC         28530        
       SECURE HORIZONS DIRECT (%UHC)              87726        
       SECURECARE OF IOWA                         42142        
       SECURITY HEALTH PLAN                       39045        
       SELECT BENEFIT ADMIN (ASHLAND,WI)          37282           New
       SELECT BENEFIT ADMIN. (IA)                 42137        
    b) SELECT CARE (SLC,UT)                       SX107        
    b) SELECT CARE PLUS (SLC,UT)                  SX107        
    b) SELECT CHOICE (SLC,UT)                     SX107        
       SELECT HEALTH OF SOUTH CAROLINA            23285        
    b) SELECT MED (SLC,UT)                        SX107        
       SELECTCARE/LABORCARE (BIRMINGHAM,AL)       00014        
    b) SELECTHEALTH (SLC,UT)                      SX107        
       SELF FUNDED PLANS INC                      34131        
       SELF INSURED PLANS (NAPLES,FL)             36404        
    a) SEMNET                                     TH018        
       SENIOR BLUE (%KEYSTONE CENTRAL,PA)                 ET199
    b) SENTARA (HLTH MGMT / FAMILY CARE)          54154        
       SENTINEL MANAGEMENT SERVICES               23249        
       SENTRY INSURANCE A MUTUAL COMPANY          39033        
       SETON CHIP                                 76056        
    a) SETON HEALTH PLAN                          TH036        
    a) SETON HEALTH PLAN (STAR MCD)               TH037        
       SHASTA ADMIN SERVICES                      75280        
       SIERRA HEALTH SERVICES                     76342        
       SIGNATURE HEALTH ALLIANCE                  62159        
       SIGNATURE HEALTH NETWORK                   35026        
       SLOANS LAKE MANAGED CARE                   84096        
       SMIPA/SFIPA                                94249        
       SMITH ADMINISTRATORS                       02057        
       SOUND HEALTH                               91131        
       SOUTHCARE HC PREFERRED                     25147        
    a) SOUTHERN HEALTH SERVICES, INC.             25128        
    b) SOUTHWEST PHYSICIANS ASSOCIATES            SX021        
    c) SOUTHWEST SERVICE ADMIN,INC (%BCBSAZ/CHS           ET290
       SOUTHWEST SERVICE LIFE                     37266        
    c) SOUTHWESTERN TEAMSTERS (%BCBSAZ/CHS)               ET274
       SPECIAL RISK INTERNATIONAL (SRI)           52190        
       SPECTRUM ADMINISTRATORS, INC.              23253        
       SPINA BIFIDA - VA HAC                      84146        
    c) SRT ADMINISTRATORS (%BCBS)                         ET292
       ST. JOHN'S CLAIMS ADMIN                    37264        
       ST. THERESE PHYSICIAN ASSOC.               37116        
       ST.BARNABAS SYSTEM HEALTH PLAN             22240        
       ST.JOSEPH HERITAGE HEALTHCARE              STJOE        
       STAR HRG (PHOENIX,AZ)                      59225        
       STARMARK                                   61425        
       STATE COMP FUND (%BCBS/CHS)                        ET275
       STATE EMPL. GROUP BENEFITS (LA)            72087        
       STATE FARM INS CO.                         31053        
    a) STATE MERIT (%BCBS GA)                             ET200
       STATES GENERAL LIFE INSURANCE              75087        
    a) STAYWELL HEALTH PLAN                       14163        
    a) STAYWELL HEALTH/WELLCARE CHOICE (TAMPA)    14163        
    a) STERLING OPTION 1                          91151        
    c) STOCKMENS BANCORP (%BCBSAZ/CHS)                    ET385
       STUDENT INS (%RELIANCE/BOSTON MUT/MEGA)    74227        
       SUMMACARE HEALTH PLAN                      95202        
       SUN HEALTH CORPORATION                     SX186        
       SUN MECHANICAL CONTR. INC (%BCBSAZ/CHS)            ET276
       SUPERIOR BENEFITS                          23218        
    a) SUPERIOR HEALTH PLAN OF TEXAS              39188        
    a) SUTTER CONNECT - EAST BAY MED NETWORK      IP084        
    a) SUTTER CONNECT - FAMILY DOCTOR MED GRP     IP098        
    a) SUTTER CONNECT - SIPA/SMG/SWMG             IP092        
    a) SUTTER CONNECT - SOLANO REG MED GRP        IP099        
    a) SUTTER CONNECT - SUTTER MG REDWOODS        IP090        
    a) SUTTER GOULD MEDICAL FOUNDATION            IP091        
Delete:SW. CATHOLIC HEALTH NETWORK (%CSA/BCBS)            ET245
T                                                                          TOP
       TALL TREES ADMINISTRATORS                  88067           New
       TARRANT HEALTH SERVICES                    37228        
       TEACHERS HEALTH TRUST                      88019        
       TEAM CHOICE - UMC                          75134        
       TEAM CHOICE GOLD                           75139        
       TEAM CHOICE PPO                            75133        
       TEAMCARE (%CENTRAL STATES)                 36215        
       TEAMSTERS LOCAL UNION #301                 36612        
    a) TENET CHOICES 65, CHOICES COMMERCIAL       72126        
       TEXAS CHILDREN'S HEALTH PLAN               76048        
    a) TEXAS MEDICAL ASSN INS (TMAIT)             TH019        
       TEXAS MUNICIPAL LEAGUE GRP                 74214        
    a) TEXAS PLAN ADMINISTRATORS                  TH020        
       TEXAS TRUE CHOICE                          TH055        
       TEXAS/TX MEDICAID                                  ET167
       THE CHESAPEAKE LIFE INS.CO.                59223        
       THE EMPIRE PLAN                            87726        
       THE EPOCH GROUP                            28777        
       THE GUARDIAN CHOICE                        16126        
       THE GUARDIAN LIFE INS CO OF AMERICA        64246        
       THE HEALTH EXCHANGE, CERNER CORP.          20356        
       THE HEALTHCARE GROUP                       35206        
       THE INTEGRITY BENEFIT NETWORK (MARIETTA)   58200        
       THE LOOMIS COMPANY                         23223        
       THE MARYLAND HEALTH PARTNERS               SX069        
       THE MEGA LIFE & HEALTH INS.CO.             59221        
       THE MEGA LIFE+HEALTH INSCO - STARBRIDGE    59225        
       THE METRAHEALTH INS. CO.                   87726        
    a) THE MUTUAL GROUP (TAMPA FL)                59140        
       THE NEW ENGLAND                            80705        
    a) THE OATH - HP OF ALABAMA                   63092        
       THE PREFERRED HEALTHCARE SYSTEM INC        04320        
       THE SUNDT CO., INC. (%BCBS-AZ)                     ET360
       THE TPA                                    87265        
       THE TRANE HLTH PROTECTION PLAN             39026        
       THE TRAVELERS                              87726        
       THIRD PARTY ADMINISTRATORS, INC.           37225        
       THOMAS H. COOPER                           SX160        
       THREE RIVERS HEALTH PLANS INC              25175        
       TIME INSURANCE                             39065        
       TML INTERGOVERNMENTAL EMPL BEN POOL        74214        
       TN. MEDICARE                                       ET197
       TODAYS OPTION (AMER PROGRESSIVE/PYRAMID)   48055        
       TONTO APACHE TRIBE (MAZATZAL CASINO)               ET278
       TOOLING+MANUFACTURING ASSOC.               61425        
       TOTAL CARE MANAGEMENT                      87726        
       TOTAL COMMUNITY CARE                       31182        
       TOTAL HEALTHCARE INC                       38201        
       TOUCHSTONE HEALTH                          13402        
       TOUCHSTONE HEALTH (on behalf of Health N   13402        
       TOUCHSTONE HEALTH PSO (PARTNERSHIP)        23856        
       TOWER LIFE INSURANCE CO.                   69493        
    c) TOWN OF PAYSON (%BCBSAZ/CHS)                       ET388
       TPA INC. (NAPERVILLE,IL)                   37225        
       TR PAUL INC.                               37230        
       TRANSAMERICA LIFE INS.CO.                  59222        
       TRAVELERS PLAN ADMINISTRATORS              87726        
       TRICARE ACTIVE RESERVISTS (GREEN BAY,WI)   73288        
       TRUE CHOICE USA                            TH083        
       TRUEBLUE of IDAHO                                  ET348
       TRUSTEED PLANS SERVICE CORP                91078        
       TRUSTMARK INS. CO.                         61425        
       TUCSON ELECTRIC POWER CO. (%BCBSAZ/CHS)            ET279
    a) TUFTS HEALTH PLAN                          04298        
    a) TUFTS SECURE HORIZONS                      04298        
    a) TUFTS TOTAL HEALTH PLAN                    04298        
       TX. MEDICARE                                       ET162
       TXEN ALTPROS                               75206        
       TXEN NICHOLS TPA                           94249        
U                                                                          TOP
    c) U-HAUL (%CHS)                                      ET280
       UBH RIOS                                   16412        
    d) UCARE (%BC/BS) of MINNESOTA/MN                     ET400
    d) UCARE (%BC/BS) of MINNESOTA/MN             52629   ET400
       UFCW & EMPLOYERS AZ HLTH (%BCBSAZ/CHS)             ET281
    b) UFCW LOCAL 400-5205                        UFC97        
Delete:UHC (DULUTH,MN)                                    ET242
    a) UHC (HEALTH PARTNERS)                              ET233
    a) UHP OF NEW JERSEY                          22329        
       UICI-ADMINISTRATORS                        75240        
       UICI-ADMINISTRATORS (STATE OF NV ONLY)     74223        
       ULTRA BENEFITS, INC                        04352        
    a) UMWA HEALTH & RETIREMENT FUNDS             52180        
       UNICARE (%BC of CA)                                ET196
       UNICARE LIFE & HEALTH                      80314        
       UNICARE LIFE & HEALTH (PREF+PLUS)          80314        
       UNIFIED HEALTH SERVICES                    62170        
       UNIFORM MEDICAL PLAN                       75243        
       UNION LABOR LIFE INS CO                    13142        
       UNION PACIFIC RAILROAD EMPLOYEES           87042        
       UNISON HEALTH PLAN                         25175           New
       UNITED BEHAVIORAL HEALTH                   87726        
       UNITED BENEFITS                            59069        
       UNITED GRP INS COMPANY                     74227        
       UNITED HEALTH & LIFE                       87726        
       UNITED HEALTHCARE (COSMOS)                 87726        
       UNITED HEALTHCARE (TRAV/MET/METRA)         87726        
       UNITED HEALTHCARE of ILLINOIS                      ET221
       UNITED HEALTHCARE of MID-ATLANTIC                  ET220
       UNITED MEDICAL RESOURCES                   31107        
       UNITED PHYSICIANS OF NO.COLORADO           84132        
       UNITED of OMAHA (%MUTUAL OMAHA)            71412        
       UNITEDHEALTHCARE MEDICARE COMPLETE         87726        
       UNITEDHEALTHCARE OF ALABAMA                87726        
       UNITEDHEALTHCARE OF ARIZONA                87726        
       UNITEDHEALTHCARE OF ARKANSAS               87726        
       UNITEDHEALTHCARE OF COLORADO               87726        
       UNITEDHEALTHCARE OF FLORIDA                87726        
       UNITEDHEALTHCARE OF GEORGIA                87726        
       UNITEDHEALTHCARE OF ILLINOIS               87726        
       UNITEDHEALTHCARE OF KENTUCKY               87726        
       UNITEDHEALTHCARE OF LOUISIANA              87726        
       UNITEDHEALTHCARE OF MINNESOTA              87726        
       UNITEDHEALTHCARE OF MISSISSIPPI            87726        
       UNITEDHEALTHCARE OF NC                     87726        
       UNITEDHEALTHCARE OF NEW ENGLAND            87726        
       UNITEDHEALTHCARE OF NO.CAL                 87726        
       UNITEDHEALTHCARE OF NY/NJ                  87726        
       UNITEDHEALTHCARE OF OHIO                   87726        
       UNITEDHEALTHCARE OF PUERTO RICO            87726        
       UNITEDHEALTHCARE OF SO.CAL                 87726        
       UNITEDHEALTHCARE OF TENNESSEE              87726        
       UNITEDHEALTHCARE OF TEXAS                  87726        
       UNITEDHEALTHCARE OF THE MID ATLANTIC       87726        
       UNITEDHEALTHCARE OF THE MIDLANDS           87726        
       UNITEDHEALTHCARE OF THE MIDWEST            87726        
    a) UNITEDHEALTHCARE OF THE RIVER VALLEY       95378        
       UNITEDHEALTHCARE OF UPSTATE NY             87726        
       UNITEDHEALTHCARE OF UTAH                   87726        
       UNITEDHEALTHCARE OF VIRGINIA               87726        
       UNITEDHEALTHCARE OF WISCONSIN              87726        
    b) UNIV of UTAH HEALTH PLANS                  SX155        
       UNIV. OF CA CARE (%PRU/AETNA)              60054        
    a) UNIV. OF WASH. STUDENTS&GRAD. APPTS.       91136        
       UNIVERA HEALTH - SOUTHERN TIER             16108        
       UNIVERA HEALTH SOUTHERN TIER               SX088        
    a) UNIVERA HEALTHCARE (BUFFALO)               SX087        
    a) UNIVERA HEALTHCARE (BUFFALO)               16107        
    a) UNIVERA HEALTHCARE -CNY                    16105        
       UNIVERA PREPAID HP OF NY                   SX086        
       UNIVERA SSA ENY                            SX090        
       UNIVERA SSA WNY                            SX091        
       UNIVERSAL CARE - CALIFORNIA                33001        
       UNIVERSAL CARE - TENNESSEE                 33002        
       UNIVERSAL HEALTH CARE                      50528        
       UNIVERSAL HEALTH CARE                      TH057        
       UNIVERSAL STANDARD HEALTHCARE, INC.        38298        
    a) UNIVERSITY FAMILY CARE #9830                       ET411
    a) UNIVERSITY FAMILY CARE #9830               09830   ET411
    a) UNIVERSITY FAMILY CARE, MARICOPA HP                ET408
    a) UNIVERSITY FAMILY CARE, MARICOPA HP        09908   ET408
    a) UNIVERSITY PHYSICIANS HC GRP (TUCSON/PHX           ET398
    a) UNIVERSITY PHYSICIANS HC GRP (TUCSON/PHX   07503   ET398
       UPMC HEALTH PLAN -PITTSBURGH (%MMO)                ET315
    a) UPMC HEALTH PLAN COMMERCIAL                23281        
       UPPER PENINSULA HEALTH PLAN                38337        
       UPSTATE NY MEDICARE                                ET015
       US HEALTHCARE                              23222        
    a) US. DEPT OF LABOR                                  ET390
    a) USC HEALTH SERVICES                        TH021        
       USFHP -ST.VINCENT CATHOLIC MED CTRS NY     13407        
    b) UTAH MEDICAID                              SKUT0        
       UTAH MEDICARE                                      ET412   New
    b) UTAH PUBLIC EMPL HEALTH PLAN (PEHP)        SX106        
    a) UTILIMED                                   36369        
       UTMB HEALTHCARE SYSTEMS                    76049        
V                                                                          TOP
Delete:V.A.W. OF AMERICA (%CSA/BCBS)                      ET283
       VA PREMIER                                 VPN01        
       VA. MEDICAID                                       ET042
       VA. MEDICARE                                       ET007
    a) VALLEY BAPTIST HEALTH PLAN                 TH022        
    a