| Lineup | Southern Methodist | PG - David Hayes (fresh) SG - Mathew Baran (fresh) SF - Justin Smith (fresh) PF - Eugene Gano (fresh) C - Lawrence Arney (fresh) | |
| Lineup | Southern Mississippi | PG - John Stephens (fresh) SG - Eric Gifford (fresh) SF - Robert Langdon (fresh) PF - Richard Carone (fresh) C - Michael Pellegrino (fresh) | |
| 20:00 | Southern Mississippi | Michael Pellegrino wins the tip | 0-0 |
| Game Plan | Southern Methodist | Southern Methodist is playing a triangle offense and a halfcourt press/3-2 zone (+1) | |
| Game Plan | Southern Mississippi | Southern Mississippi is playing a flex offense and a fullcourt press (0) | |
| 19:45 | Southern Mississippi | John Stephens travels with the ball | 0-0 |
| 19:42 | Southern Methodist | David Hayes throws a bad pass out of bounds in the backcourt | 0-0 |
| 19:29 | Southern Mississippi | Eugene Gano swats the layup by John Stephens | 0-0 |
| 19:28 | Southern Mississippi | Richard Carone tips it back up and in | 0-2 |
| 19:09 | Southern Methodist | Justin Smith's pass is intercepted by Eric Gifford | 0-2 |
| 18:53 | Southern Mississippi | Richard Carone misses badly on a 3 from the left corner | 0-2 |
| 18:52 | Southern Mississippi | Michael Pellegrino snags the offensive board | 0-2 |
| 18:44 | Southern Mississippi | Eric Gifford misses the easy layup but he's fouled by Mathew Baran - foul #1 on Mathew Baran, team foul #1 | 0-2 |
| 18:44 | Southern Mississippi | Eric Gifford misses the 1st free throw | 0-2 |
| 18:44 | Southern Mississippi | Eric Gifford makes the 2nd free throw | 0-3 |
| 18:23 | Southern Methodist | David Hayes clanks a 3pt shot from the left wing | 0-3 |
| 18:22 | Southern Mississippi | Richard Carone grabs the defensive rebound | 0-3 |
| 18:07 | Southern Mississippi | Lawrence Arney steps in front of the Eric Gifford pass | 0-3 |
| 17:54 | Southern Methodist | John Stephens is called for the reach on Lawrence Arney - foul #1 on John Stephens, team foul #1 | 0-3 |
| Subs | Southern Methodist | Arron Pereira (PG), Jack Jones (SG), Kenneth Pellot (SF), Randy Jaimes (PF), Michael Featherston (C) David Hayes, Mathew Baran, Justin Smith, Eugene Gano, Lawrence Arney | |
| Subs | Southern Mississippi | John Sutter (PG), Elroy Norris (SG), Jeremy Evans (SF), Warren Cowan (PF), Daniel Taylor (C) John Stephens, Eric Gifford, Robert Langdon, Richard Carone, Michael Pellegrino | |
| 17:40 | Southern Methodist | Kenneth Pellot buries a fadeaway in the paint | 2-3 |
| 17:26 | Southern Mississippi | Kenneth Pellot swats the short shot by Elroy Norris | 2-3 |
| 17:25 | Southern Mississippi | Jeremy Evans grabs the offensive board | 2-3 |
| 17:06 | Southern Mississippi | Randy Jaimes steals the ball from Elroy Norris | 2-3 |
| 16:47 | Southern Methodist | Randy Jaimes lays it in and the foul's on Warren Cowan - foul #1 on Warren Cowan, team foul #2 | 4-3 |
| Subs | Southern Methodist | Justin Smith (SF) Kenneth Pellot | |
| Subs | Southern Mississippi | | |
| 16:47 | Southern Methodist | Randy Jaimes makes the free throw | 5-3 |
| 16:31 | Southern Mississippi | John Sutter can't connect on a 3pt jumper from the left corner | 5-3 |
| 16:29 | Southern Methodist | Michael Featherston snags the defensive board | 5-3 |
| 16:24 | Southern Methodist | John Sutter steals the ball from Justin Smith | 5-3 |
| 16:19 | Southern Mississippi | Elroy Norris banks in the layup set up by John Sutter | 5-5 |
| 16:05 | Southern Methodist | Arron Pereira scores on a floater from the right side | 7-5 |
| 15:44 | Southern Mississippi | John Sutter's pass is off the mark and out of bounds | 7-5 |
| Subs | Southern Methodist | David Hayes (PG), Mathew Baran (SG), Kenneth Pellot (SF), Eugene Gano (PF), Lawrence Arney (C) Arron Pereira, Jack Jones, Justin Smith, Randy Jaimes, Michael Featherston | |
| Subs | Southern Mississippi | John Stephens (PG), Eric Gifford (SG), Robert Langdon (SF), Richard Carone (PF), Michael Pellegrino (C) John Sutter, Elroy Norris, Jeremy Evans, Warren Cowan, Daniel Taylor | |
| Lineup | Southern Methodist | PG - David Hayes (fresh) SG - Mathew Baran (fresh) SF - Kenneth Pellot (fresh) 2 pts. PF - Eugene Gano (fresh) C - Lawrence Arney (fresh) | |
| Lineup | Southern Mississippi | PG - John Stephens (fresh) SG - Eric Gifford (fresh) 1 pts. SF - Robert Langdon (fresh) PF - Richard Carone (fresh) 2 pts. 2 reb. C - Michael Pellegrino (fresh) | |
| 15:30 | Southern Methodist | David Hayes clanks a pull-up jumper from the free throw line | 7-5 |
| 15:29 | Southern Mississippi | The rebound goes to Michael Pellegrino | 7-5 |
| 15:22 | Southern Mississippi | Richard Carone is fouled on the floor by Eugene Gano - foul #1 on Eugene Gano, team foul #2 | 7-5 |
| 15:08 | Southern Mississippi | Lawrence Arney takes the ball from Robert Langdon after a doubleteam | 7-5 |
| 15:05 | Southern Methodist | Kenneth Pellot loses the dribble to John Stephens in the backcourt | 7-5 |
| 14:52 | Southern Mississippi | Robert Langdon is fouled on the floor by Kenneth Pellot as he's doubleteamed - foul #1 on Kenneth Pellot, team foul #3 | 7-5 |
| 14:39 | Southern Mississippi | Eric Gifford knocks in the 3pt attempt from the right wing on a great pass from Richard Carone | 7-8 |
| 14:37 | Southern Methodist | Eric Gifford is called for the reach on Mathew Baran in the backcourt - foul #1 on Eric Gifford, team foul #3 | 7-8 |
| Subs | Southern Methodist | Justin Smith (SF), William Dulaney (PF) Kenneth Pellot, Eugene Gano | |
| Subs | Southern Mississippi | | |
| 14:13 | Southern Methodist | Richard Carone picks off the pass by Lawrence Arney | 7-8 |
| 13:50 | Southern Mississippi | John Stephens misses long on an open jumper from the left side | 7-8 |
| 13:49 | Southern Methodist | William Dulaney snags the defensive board | 7-8 |
| 13:33 | Southern Methodist | William Dulaney can't connect on a floater from the right side | 7-8 |
| 13:32 | Southern Methodist | Lawrence Arney pulls down the offensive rebound | 7-8 |
| 13:23 | Southern Methodist | William Dulaney hits a fadeaway jumper from the left side on a great pass from David Hayes | 9-8 |
| 13:16 | Southern Mississippi | Michael Pellegrino is fouled on the floor by Lawrence Arney - foul #1 on Lawrence Arney, team foul #4 | 9-8 |
| Subs | Southern Methodist | Arron Pereira (PG), Jack Jones (SG), Kenneth Pellot (SF), Eugene Gano (PF), Michael Featherston (C) David Hayes, Mathew Baran, Justin Smith, William Dulaney, Lawrence Arney | |
| Subs | Southern Mississippi | John Sutter (PG), Derek Spruill (SG), Elroy Norris (SF), Warren Cowan (PF), Daniel Taylor (C) John Stephens, Eric Gifford, Robert Langdon, Richard Carone, Michael Pellegrino | |
| 13:05 | Southern Mississippi | John Sutter is fouled on the floor by Jack Jones - foul #1 on Jack Jones, team foul #5 | 9-8 |
| Subs | Southern Methodist | | |
| Subs | Southern Mississippi | Jeremy Evans (SF) Derek Spruill | |
| 12:52 | Southern Mississippi | Daniel Taylor clanks a fadeaway jumper from the left side | 9-8 |
| 12:50 | Southern Methodist | Kenneth Pellot pulls down the rebound | 9-8 |
| 12:36 | Southern Methodist | Eugene Gano makes the wide open fadeaway from close range | 11-8 |
| 12:21 | Southern Mississippi | Daniel Taylor is open and scores on a jump hook from the left block on a great pass from Elroy Norris | 11-10 |
| 12:05 | Southern Methodist | Arron Pereira makes the 3pt jumper from the right corner on a great pass from Eugene Gano | 14-10 |
| 11:49 | Southern Mississippi | John Sutter can't connect on a fadeaway from just outside the lane but the foul's on Kenneth Pellot - foul #2 on Kenneth Pellot, team foul #6 | 14-10 |
| Subs | Southern Methodist | Justin Smith (SF), Randy Jaimes (PF), William Dulaney (C) Kenneth Pellot, Eugene Gano, Michael Featherston | |
| Subs | Southern Mississippi | Derek Spruill (SG), Robert Langdon (SF), Richard Carone (PF), Michael Pellegrino (C) Elroy Norris, Jeremy Evans, Warren Cowan, Daniel Taylor | |
| 11:49 | Southern Mississippi | John Sutter misses the 1st free throw | 14-10 |
| 11:49 | Southern Mississippi | John Sutter makes the 2nd free throw | 14-11 |
| 11:31 | Southern Methodist | Justin Smith is alone and drills a 3pt attempt from the right wing | 17-11 |
| Lineup | Southern Methodist | PG - Arron Pereira (fresh) 5 pts. SG - Jack Jones (fairly fresh) SF - Justin Smith (fresh) 3 pts. PF - Randy Jaimes (fresh) 3 pts. C - William Dulaney (fresh) 2 pts. | |
| Lineup | Southern Mississippi | PG - John Sutter (fairly fresh) 1 pts. 1 ast. SG - Derek Spruill (fresh) SF - Robert Langdon (tiring) PF - Richard Carone (fairly fresh) 2 pts. 2 reb. C - Michael Pellegrino (fairly fresh) 2 reb. | |
| 11:15 | Southern Mississippi | Derek Spruill knocks in the 3pt attempt from the right corner on a great pass from Richard Carone | 17-14 |
| 10:56 | Southern Methodist | Arron Pereira loses the dribble to Derek Spruill | 17-14 |
| 10:52 | Southern Mississippi | Derek Spruill can't finish the layup | 17-14 |
| 10:50 | Southern Methodist | Randy Jaimes snags the defensive board | 17-14 |
| 10:48 | Southern Methodist | Arron Pereira is hacked by John Sutter in the backcourt - foul #1 on John Sutter, team foul #4 | 17-14 |
| Subs | Southern Methodist | David Hayes (PG), Mathew Baran (SG), Lawrence Arney (C) Arron Pereira, Jack Jones, Justin Smith | |
| Subs | Southern Mississippi | John Stephens (PG), Eric Gifford (SG), Jeremy Evans (SF) John Sutter, Derek Spruill, Robert Langdon | |
| 10:36 | Southern Methodist | Mathew Baran misses long on a 3pt shot from straight away | 17-14 |
| 10:34 | Southern Methodist | William Dulaney pulls down the offensive rebound | 17-14 |
| 10:15 | Southern Methodist | Mathew Baran buries a 3pt attempt from the right corner | 20-14 |
| 10:05 | Southern Mississippi | John Stephens misses badly on a 3pt attempt from the right corner | 20-14 |
| 10:03 | Southern Methodist | The rebound goes to Lawrence Arney | 20-14 |
| 09:43 | Southern Methodist | William Dulaney misses badly on a fadeaway jumper from the left side but he's hacked by Jeremy Evans - foul #1 on Jeremy Evans, team foul #5 | 20-14 |
| Subs | Southern Methodist | Walter Molinari (SG), Justin Smith (SF), Eugene Gano (PF) Mathew Baran, Randy Jaimes, Lawrence Arney | |
| Subs | Southern Mississippi | Elroy Norris (SF), Warren Cowan (PF) Richard Carone, Michael Pellegrino | |
| 09:43 | Southern Methodist | William Dulaney misses the 1st free throw | 20-14 |
| 09:43 | Southern Methodist | William Dulaney makes the 2nd free throw | 21-14 |
| 09:28 | Southern Mississippi | Elroy Norris can't connect on a 3pt jumper from the right wing | 21-14 |
| 09:26 | Southern Methodist | Eugene Gano gets the rebound | 21-14 |
| 09:14 | Southern Methodist | John Stephens steals it from David Hayes | 21-14 |
| 08:56 | Southern Mississippi | Jeremy Evans is denied on a layup by Justin Smith | 21-14 |
| 08:55 | Southern Methodist | William Dulaney grabs the board | 21-14 |
| 08:53 | Southern Methodist | John Stephens is called for the reach on Justin Smith in the backcourt - foul #2 on John Stephens, team foul #6 | 21-14 |
| Subs | Southern Methodist | Arron Pereira (PG), Jack Jones (SG), Michael Featherston (C) David Hayes, Walter Molinari, William Dulaney | |
| Subs | Southern Mississippi | John Sutter (PG), Derek Spruill (SG), Robert Langdon (SF), Daniel Taylor (C) John Stephens, Eric Gifford, Elroy Norris, Jeremy Evans | |
| 08:43 | Southern Methodist | Eugene Gano is fouled on the floor by Warren Cowan - foul #2 on Warren Cowan, team foul #7 | 21-14 |
| Subs | Southern Methodist | Lawrence Arney (C) Michael Featherston | |
| Subs | Southern Mississippi | Richard Carone (PF) Warren Cowan | |
| 08:43 | Southern Methodist | Eugene Gano makes the 1st free throw | 22-14 |
| 08:43 | Southern Methodist | Eugene Gano makes the 2nd free throw | 23-14 |
| 08:21 | Southern Mississippi | Robert Langdon evades the doubleteam but misses long on a pull-up jumper from the free throw line | 23-14 |
| 08:20 | Southern Methodist | Eugene Gano grabs the defensive rebound | 23-14 |
| 08:00 | Southern Methodist | Eugene Gano hits a 3pt attempt from straight away | 26-14 |
| 07:40 | Southern Mississippi | Derek Spruill is called for traveling | 26-14 |
| Subs | Southern Methodist | Mathew Baran (SG), Michael Featherston (C) Jack Jones, Lawrence Arney | |
| Subs | Southern Mississippi | Eric Gifford (SG), Elroy Norris (SF), Michael Pellegrino (C) Derek Spruill, Robert Langdon, Daniel Taylor | |
| 07:20 | Southern Methodist | Eugene Gano misses long on an open turnaround from the baseline | 26-14 |
| 07:19 | Southern Mississippi | Richard Carone pulls down the rebound | 26-14 |
| Lineup | Southern Methodist | PG - Arron Pereira (fresh) 5 pts. SG - Mathew Baran (fresh) 3 pts. SF - Justin Smith (fairly fresh) 3 pts. PF - Eugene Gano (fairly fresh) 7 pts. 2 reb. C - Michael Featherston (fresh) | |
| Lineup | Southern Mississippi | PG - John Sutter (fairly fresh) 1 pts. 1 ast. SG - Eric Gifford (fresh) 4 pts. SF - Elroy Norris (fresh) 2 pts. 1 ast. PF - Richard Carone (tiring) 2 pts. 3 reb. C - Michael Pellegrino (tiring) 2 reb. | |
| 07:05 | Southern Mississippi | Elroy Norris lays it in on a great pass from Eric Gifford | 26-16 |
| 06:48 | Southern Methodist | Mathew Baran clanks a 3pt jumper from the left wing | 26-16 |
| 06:47 | Southern Mississippi | Michael Pellegrino gets the rebound | 26-16 |
| 06:39 | Southern Mississippi | Elroy Norris hits the front of the rim on the fadeaway from the right side | 26-16 |
| 06:38 | Southern Methodist | The rebound goes to Michael Featherston | 26-16 |
| 06:31 | Southern Methodist | Arron Pereira loses the dribble to John Sutter in the backcourt | 26-16 |
| 06:20 | Southern Mississippi | Elroy Norris misses the 3 pointer from the right wing | 26-16 |
| 06:18 | Southern Mississippi | Michael Pellegrino tips it home | 26-18 |
| 06:07 | Southern Methodist | Mathew Baran scores on a 3pt jumper from the left corner on a great pass from Arron Pereira | 29-18 |
| 05:46 | Southern Mississippi | Michael Pellegrino misses long on a turnaround from the left block but the foul's on Mathew Baran - foul #2 on Mathew Baran, team foul #7 | 29-18 |
| Subs | Southern Methodist | David Hayes (PG), Jack Jones (SG), Randy Jaimes (PF), Lawrence Arney (C) Arron Pereira, Mathew Baran, Eugene Gano, Michael Featherston | |
| Subs | Southern Mississippi | Daniel Taylor (PG), Derek Spruill (SG), Robert Langdon (SF), Jeremy Evans (PF) John Sutter, Eric Gifford, Elroy Norris, Richard Carone | |
| 05:46 | Southern Mississippi | Michael Pellegrino makes the 1st free throw | 29-19 |
| 05:46 | Southern Mississippi | Michael Pellegrino misses the 2nd free throw | 29-19 |
| 05:46 | Southern Methodist | The rebound goes to Jack Jones | 29-19 |
| 05:34 | Southern Methodist | Daniel Taylor steps in front of the Randy Jaimes pass | 29-19 |
| 05:16 | Southern Mississippi | David Hayes picks off the pass by Robert Langdon | 29-19 |
| 05:01 | Southern Methodist | Justin Smith is fouled on the floor by Robert Langdon - foul #1 on Robert Langdon, team foul #8 | 29-19 |
| Subs | Southern Methodist | | |
| Subs | Southern Mississippi | John Sutter (PG) Michael Pellegrino | |
| 05:01 | Southern Methodist | Justin Smith makes the 1st free throw | 30-19 |
| 05:01 | Southern Methodist | Justin Smith makes the 2nd free throw | 31-19 |
| 04:38 | Southern Mississippi | John Sutter is hacked by Randy Jaimes - foul #1 on Randy Jaimes, team foul #8 | 31-19 |
| Subs | Southern Methodist | William Dulaney (SF) Justin Smith | |
| Subs | Southern Mississippi | | |
| 04:38 | Southern Mississippi | John Sutter makes the 1st free throw | 31-20 |
| 04:38 | Southern Mississippi | John Sutter makes the 2nd free throw | 31-21 |
| 04:35 | Southern Methodist | Derek Spruill steals the ball from William Dulaney in the backcourt | 31-21 |
| 04:34 | Southern Mississippi | Robert Langdon lays it in on a nice dish by Derek Spruill | 31-23 |
| 04:19 | Southern Methodist | William Dulaney is called for traveling | 31-23 |
| Subs | Southern Methodist | Walter Molinari (SG) Jack Jones | |
| Subs | Southern Mississippi | Eric Gifford (SG) Derek Spruill | |
| 04:00 | Southern Mississippi | Robert Langdon can't connect on a pull-up jumper from just outside the lane but the foul's on Walter Molinari - foul #1 on Walter Molinari, team foul #9 | 31-23 |
| Subs | Southern Methodist | Mathew Baran (SG), Kenneth Pellot (SF) David Hayes, Randy Jaimes | |
| Subs | Southern Mississippi | John Stephens (PG), Warren Cowan (PF) John Sutter, Daniel Taylor | |
| 04:00 | Southern Mississippi | Robert Langdon makes the 1st free throw | 31-24 |
| 04:00 | Southern Mississippi | Robert Langdon misses the 2nd free throw | 31-24 |
| 04:00 | Southern Methodist | Lawrence Arney grabs the defensive rebound | 31-24 |
| 03:42 | Southern Methodist | The jump hook by Lawrence Arney is blocked by Robert Langdon | 31-24 |
| 03:40 | Southern Methodist | Kenneth Pellot misses the tip | 31-24 |
| 03:39 | Southern Methodist | Mathew Baran grabs the offensive board | 31-24 |
| 03:21 | Southern Methodist | Kenneth Pellot lays it up and in on a great pass from Walter Molinari | 33-24 |
| Lineup | Southern Methodist | PG - Walter Molinari (fresh) 1 ast. SG - Mathew Baran (fresh) 6 pts. SF - Kenneth Pellot (fresh) 4 pts. 2 reb. PF - William Dulaney (fairly fresh) 3 pts. 3 reb. C - Lawrence Arney (fairly fresh) 3 reb. 2 stl. | |
| Lineup | Southern Mississippi | PG - John Stephens (fresh) 2 stl. SG - Eric Gifford (fairly fresh) 4 pts. 1 ast. SF - Robert Langdon (tiring) 3 pts. PF - Warren Cowan (fresh) C - Jeremy Evans (tiring) | |
| 03:01 | Southern Mississippi | Robert Langdon splits the doubleteam but misses short on a 3pt jumper from the left wing | 33-24 |
| 02:59 | Southern Methodist | Lawrence Arney grabs the defensive rebound | 33-24 |
| 02:40 | Southern Methodist | William Dulaney misses short on a turnaround from close range | 33-24 |
| 02:38 | Southern Methodist | The offensive rebound goes to Lawrence Arney | 33-24 |
| 02:31 | Southern Methodist | Mathew Baran is fouled on the floor by Eric Gifford - foul #2 on Eric Gifford, team foul #9 | 33-24 |
| Subs | Southern Methodist | David Hayes (PG), Eugene Gano (PF), Michael Featherston (C) Walter Molinari, William Dulaney, Lawrence Arney | |
| Subs | Southern Mississippi | Derek Spruill (SG), Elroy Norris (SF), Michael Pellegrino (C) Eric Gifford, Robert Langdon, Jeremy Evans | |
| 02:31 | Southern Methodist | Mathew Baran misses the 1st free throw | 33-24 |
| 02:31 | Southern Mississippi | Michael Pellegrino snags the defensive board | 33-24 |
| 02:09 | Southern Mississippi | John Stephens misses short on a runner from the baseline but he's hacked by David Hayes - foul #1 on David Hayes, team foul #10 | 33-24 |
| Subs | Southern Methodist | Arron Pereira (SG) Mathew Baran | |
| Subs | Southern Mississippi | Richard Carone (PF), Daniel Taylor (C) Warren Cowan, Michael Pellegrino | |
| 02:09 | Southern Mississippi | John Stephens misses the 1st free throw | 33-24 |
| 02:09 | Southern Mississippi | John Stephens misses the 2nd free throw | 33-24 |
| 02:09 | Southern Methodist | Eugene Gano grabs the board | 33-24 |
| 01:53 | Southern Methodist | Eugene Gano buries a shot from the baseline | 35-24 |
| 01:36 | Southern Mississippi | Elroy Norris knocks in the jumpshot from the free throw line on a nice dish by Derek Spruill | 35-26 |
| 01:33 | Southern Methodist | Eugene Gano is hacked by John Stephens in the backcourt - foul #3 on John Stephens, team foul #10 | 35-26 |
| Subs | Southern Methodist | Jack Jones (SG), Justin Smith (SF) David Hayes, Kenneth Pellot | |
| Subs | Southern Mississippi | John Sutter (PG) John Stephens | |
| 01:33 | Southern Methodist | Eugene Gano makes the 1st free throw | 36-26 |
| 01:33 | Southern Methodist | Eugene Gano misses the 2nd free throw | 36-26 |
| 01:33 | Southern Mississippi | Richard Carone snags the defensive board | 36-26 |
| 01:09 | Southern Mississippi | Jack Jones picks off the pass by Daniel Taylor | 36-26 |
| 00:45 | Southern Methodist | Justin Smith makes the jumpshot from the left side on a nice dish by Arron Pereira | 38-26 |
| 00:23 | Southern Mississippi | Eugene Gano is called for the reach on John Sutter - foul #2 on Eugene Gano, team foul #11 | 38-26 |
| Subs | Southern Methodist | David Hayes (PG), Randy Jaimes (PF), Lawrence Arney (C) Arron Pereira, Eugene Gano, Michael Featherston | |
| Subs | Southern Mississippi | Eric Gifford (SG), Robert Langdon (SF), Warren Cowan (PF), Michael Pellegrino (C) Derek Spruill, Elroy Norris, Richard Carone, Daniel Taylor | |
| 00:23 | Southern Mississippi | John Sutter misses the 1st free throw | 38-26 |
| 00:23 | Southern Mississippi | John Sutter makes the 2nd free throw | 38-27 |
| 00:04 | Southern Methodist | David Hayes knocks in the jumper from just outside the lane | 40-27 |
| 00:00 | Southern Mississippi | Robert Langdon misses short on a halfcourt shot | 40-27 |