Expectations do seem pretty low. Estimates are now below the company's (probably conservative) guidance: <A HREF="http://media.corporate-ir.net/media_files/nsd/sndk/q304transcript.pdf" target="_blank">http://media.corporate-ir.net/media_files/nsd/sndk/q304transcript.pdf</A> eps estimates .27, company guided above the .29 earned last quarter. revenue estimate just under $500 mil., company guided to $500-530 million. I don't know about $0.40, but hopefully they'll beat the estimates anyway.