| Lineup | Arkansas | PG - Keith Bradley (fresh) SG - John Sipes (fresh) SF - Daniel Flaherty (fresh) PF - Ricky Moore (fresh) C - Jeffery Threatt (fresh) | |
| Lineup | Tennessee | PG - Frank Bryan (fresh) SG - Clyde Esposito (fresh) SF - Robert Labadie (fresh) PF - Norbert Dickinson (fresh) C - Charlie Cosenza (fresh) | |
| 20:00 | Arkansas | Jeffery Threatt wins the tip | 0-0 |
| Game Plan | Arkansas | Arkansas is playing a motion offense and a fullcourt press (+4) | |
| Game Plan | Tennessee | Tennessee is playing a triangle offense and a man to man (+1) | |
| 19:43 | Arkansas | Robert Labadie steals the ball from Keith Bradley | 0-0 |
| 19:38 | Tennessee | Frank Bryan banks in the layup set up by Robert Labadie | 0-2 |
| 19:25 | Arkansas | Jeffery Threatt hits the front of the rim on the 3pt shot from the right corner | 0-2 |
| 19:24 | Arkansas | The offensive rebound goes to John Sipes | 0-2 |
| 19:09 | Arkansas | Keith Bradley clanks a 3pt jumper from the right wing | 0-2 |
| 19:07 | Tennessee | Norbert Dickinson gets the rebound | 0-2 |
| 18:38 | Tennessee | Norbert Dickinson buries a runner from close range | 0-4 |
| 18:27 | Arkansas | Keith Bradley misses the 3pt shot from the right corner | 0-4 |
| 18:26 | Arkansas | Jeffery Threatt tips it in | 2-4 |
| 18:07 | Tennessee | Clyde Esposito misses the jumper from the left side but he's fouled by Daniel Flaherty - foul #1 on Daniel Flaherty, team foul #1 | 2-4 |
| 18:07 | Tennessee | Clyde Esposito makes the 1st free throw | 2-5 |
| 18:07 | Tennessee | Clyde Esposito makes the 2nd free throw | 2-6 |
| 17:48 | Arkansas | Keith Bradley drills a 3 pointer from the right corner on a great pass from Daniel Flaherty | 5-6 |
| 17:32 | Tennessee | Jeffery Threatt denies the turnaround by Charlie Cosenza | 5-6 |
| 17:30 | Arkansas | Keith Bradley grabs the board | 5-6 |
| 17:25 | Arkansas | Daniel Flaherty's pass is intercepted by Clyde Esposito | 5-6 |
| 16:56 | Tennessee | Frank Bryan loses the ball out of bounds | 5-6 |
| Subs | Arkansas | Robert Austin (PG), Jess Collison (SG), Richard White (SF), Randall Don (PF), Peter Burris (C) Keith Bradley, John Sipes, Daniel Flaherty, Ricky Moore, Jeffery Threatt | |
| Subs | Tennessee | Yong Meng (PG), Donald Hahn (SG), Jon Johnson (SF), Arron Gatewood (PF), Milton Walker (C) Frank Bryan, Clyde Esposito, Robert Labadie, Norbert Dickinson, Charlie Cosenza | |
| 16:39 | Arkansas | Jess Collison misses the runner from the right block but he's hacked by Donald Hahn - foul #1 on Donald Hahn, team foul #1 | 5-6 |
| 16:39 | Arkansas | Jess Collison makes the 1st free throw | 6-6 |
| 16:39 | Arkansas | Jess Collison makes the 2nd free throw | 7-6 |
| 16:36 | Tennessee | Robert Austin steals it from Milton Walker in the backcourt | 7-6 |
| 16:34 | Arkansas | Jess Collison slams it home on a great pass from Robert Austin | 9-6 |
| 16:14 | Tennessee | Arron Gatewood is whistled for traveling | 9-6 |
| 16:04 | Arkansas | Jess Collison misses badly on a shot from the left wing | 9-6 |
| 16:03 | Tennessee | Yong Meng pulls down the rebound | 9-6 |
| 16:00 | Tennessee | Jon Johnson is hacked by Richard White in the backcourt - foul #1 on Richard White, team foul #2 | 9-6 |
| Lineup | Arkansas | PG - Robert Austin (fresh) 1 ast. SG - Jess Collison (fresh) 4 pts. SF - Richard White (fresh) PF - Randall Don (fresh) C - Peter Burris (fresh) | |
| Lineup | Tennessee | PG - Yong Meng (fresh) SG - Donald Hahn (fresh) SF - Jon Johnson (fresh) PF - Arron Gatewood (fresh) C - Milton Walker (fresh) | |
| 15:55 | Tennessee | Jon Johnson misses the floater from the left block but the foul's on Richard White - foul #2 on Richard White, team foul #3 | 9-6 |
| Subs | Arkansas | Scott Balling (SG), Harold Weesner (PF) Richard White, Randall Don | |
| Subs | Tennessee | Clyde Esposito (PG) Yong Meng | |
| 15:55 | Tennessee | Jon Johnson misses the 1st free throw | 9-6 |
| 15:55 | Tennessee | Jon Johnson makes the 2nd free throw | 9-7 |
| 15:38 | Arkansas | Robert Austin is hacked by Clyde Esposito - foul #1 on Clyde Esposito, team foul #2 | 9-7 |
| Subs | Arkansas | Keith Bradley (PG), Jeffery Threatt (C) Robert Austin, Peter Burris | |
| Subs | Tennessee | Frank Bryan (PG), Charlie Cosenza (PF) Donald Hahn, Arron Gatewood | |
| 15:26 | Arkansas | Jeffery Threatt clanks a floater from the left wing | 9-7 |
| 15:25 | Tennessee | Charlie Cosenza grabs the defensive rebound | 9-7 |
| 15:11 | Tennessee | Clyde Esposito is by himself and knocks in the 3 from the left corner set up by Frank Bryan | 9-10 |
| 14:54 | Arkansas | Keith Bradley drills a 3pt jumper from the left wing | 12-10 |
| 14:52 | Tennessee | Keith Bradley takes the ball from Jon Johnson in the backcourt | 12-10 |
| 14:39 | Arkansas | Keith Bradley hits a fadeaway jumper from the right side on a great pass from Harold Weesner | 14-10 |
| 14:29 | Tennessee | Frank Bryan misses long on a fadeaway jumper from the right wing | 14-10 |
| 14:28 | Tennessee | Charlie Cosenza tips it back up and in | 14-12 |
| 14:15 | Arkansas | Jeffery Threatt is doubleteamed and loses the dribble to Clyde Esposito | 14-12 |
| 14:11 | Tennessee | Clyde Esposito is whistled for traveling in the backcourt | 14-12 |
| Subs | Arkansas | Robert Austin (PG), John Sipes (SG), Daniel Flaherty (SF), Randall Don (PF), Peter Burris (C) Keith Bradley, Scott Balling, Jess Collison, Harold Weesner, Jeffery Threatt | |
| Subs | Tennessee | Yong Meng (PG), Donald Hahn (SG), Robert Labadie (SF), Norbert Dickinson (PF), Arron Gatewood (C) Frank Bryan, Clyde Esposito, Jon Johnson, Charlie Cosenza, Milton Walker | |
| 13:57 | Arkansas | Robert Austin is fouled on the floor by Norbert Dickinson - foul #1 on Norbert Dickinson, team foul #3 | 14-12 |
| 13:42 | Arkansas | Daniel Flaherty's pass over a doubleteam is off the mark and out of bounds | 14-12 |
| Subs | Arkansas | Ricky Moore (PF) Randall Don | |
| Subs | Tennessee | | |
| 13:26 | Tennessee | Norbert Dickinson is called for the illegal screen - foul #2 on Norbert Dickinson, team foul #4 | 14-12 |
| Subs | Arkansas | Jeffery Threatt (C) Peter Burris | |
| Subs | Tennessee | Charlie Cosenza (C) Norbert Dickinson | |
| 13:07 | Arkansas | Jeffery Threatt scores on a pull-up jumper from the left side set up by John Sipes | 16-12 |
| 13:05 | Tennessee | Robert Labadie is fouled in the backcourt by Ricky Moore - foul #1 on Ricky Moore, team foul #4 | 16-12 |
| Subs | Arkansas | Keith Bradley (PG) Robert Austin | |
| Subs | Tennessee | Clyde Esposito (SG), Milton Walker (C) Donald Hahn, Arron Gatewood | |
| 12:54 | Tennessee | Clyde Esposito clanks a jumpshot from the right side but he's hacked by Daniel Flaherty - foul #2 on Daniel Flaherty, team foul #5 | 16-12 |
| Subs | Arkansas | Jess Collison (SF), Randall Don (PF) Daniel Flaherty, Ricky Moore | |
| Subs | Tennessee | | |
| 12:54 | Tennessee | Clyde Esposito makes the 1st free throw | 16-13 |
| 12:54 | Tennessee | Clyde Esposito makes the 2nd free throw | 16-14 |
| 12:37 | Arkansas | Jeffery Threatt loses the dribble to Yong Meng | 16-14 |
| 12:18 | Tennessee | Clyde Esposito misses the floater from the left side | 16-14 |
| 12:17 | Arkansas | John Sipes pulls down the rebound | 16-14 |
| 12:09 | Arkansas | Keith Bradley shoots over the doubleteam and knocks in the 3pt attempt from the right corner on a nice dish by John Sipes | 19-14 |
| 11:53 | Tennessee | Clyde Esposito comes up short on the 3 pointer from the left wing | 19-14 |
| 11:52 | Tennessee | Milton Walker tips it in | 19-16 |
| Lineup | Arkansas | PG - Keith Bradley (fairly fresh) 11 pts. SG - John Sipes (fairly fresh) 2 ast. SF - Jess Collison (fairly fresh) 4 pts. PF - Randall Don (fairly fresh) C - Jeffery Threatt (fairly fresh) 4 pts. | |
| Lineup | Tennessee | PG - Yong Meng (fairly fresh) SG - Clyde Esposito (fairly fresh) 7 pts. 2 stl. SF - Robert Labadie (fairly fresh) PF - Charlie Cosenza (fairly fresh) 2 pts. 2 reb. C - Milton Walker (fairly fresh) 2 pts. | |
| 11:30 | Arkansas | John Sipes is hacked by Clyde Esposito - foul #2 on Clyde Esposito, team foul #5 | 19-16 |
| Subs | Arkansas | Scott Balling (SG), Robert Austin (SF), Ricky Moore (PF), Peter Burris (C) John Sipes, Jess Collison, Randall Don, Jeffery Threatt | |
| Subs | Tennessee | Frank Bryan (PG), Donald Hahn (SG), Jon Johnson (SF), Arron Gatewood (PF) Yong Meng, Clyde Esposito, Robert Labadie, Milton Walker | |
| 11:14 | Arkansas | Keith Bradley splits the doubleteam but misses short on a 3 from the left corner | 19-16 |
| 11:13 | Tennessee | Jon Johnson gets the rebound | 19-16 |
| 10:46 | Tennessee | Charlie Cosenza loses the dribble to Robert Austin | 19-16 |
| 10:42 | Arkansas | Robert Austin misses the lay-in | 19-16 |
| 10:41 | Tennessee | Charlie Cosenza snags the defensive board | 19-16 |
| 10:23 | Tennessee | Donald Hahn misses the shot from the right wing | 19-16 |
| 10:21 | Tennessee | The offensive rebound goes to Charlie Cosenza | 19-16 |
| 10:10 | Tennessee | Donald Hahn makes the jumper from the free throw line on a great pass from Frank Bryan | 19-18 |
| 09:52 | Arkansas | Robert Austin misses the wide open shot from just outside the lane but the foul's on Jon Johnson - foul #1 on Jon Johnson, team foul #6 | 19-18 |
| Subs | Arkansas | John Sipes (SG), Jess Collison (SF), Harold Weesner (C) Keith Bradley, Scott Balling, Peter Burris | |
| Subs | Tennessee | Milton Walker (PF) Arron Gatewood | |
| 09:52 | Arkansas | Robert Austin misses the 1st free throw | 19-18 |
| 09:52 | Arkansas | Robert Austin misses the 2nd free throw | 19-18 |
| 09:52 | Tennessee | Charlie Cosenza pulls down the rebound | 19-18 |
| 09:40 | Tennessee | Frank Bryan makes the 3pt shot from the right wing on a great pass from Jon Johnson | 19-21 |
| 09:19 | Arkansas | Harold Weesner is hacked by Charlie Cosenza - foul #1 on Charlie Cosenza, team foul #7 | 19-21 |
| Subs | Arkansas | Keith Bradley (PG), Jeffery Threatt (C) Robert Austin, Ricky Moore | |
| Subs | Tennessee | Renato Yazzie (SF) Jon Johnson | |
| 09:19 | Arkansas | Harold Weesner makes the 1st free throw | 20-21 |
| 09:19 | Arkansas | Harold Weesner makes the 2nd free throw | 21-21 |
| 09:04 | Tennessee | Renato Yazzie can't connect on a 3pt jumper from the left wing | 21-21 |
| 09:02 | Arkansas | Keith Bradley gets the rebound | 21-21 |
| 08:58 | Arkansas | Keith Bradley comes up short on the 3 pointer from the right corner | 21-21 |
| 08:56 | Arkansas | Harold Weesner grabs the offensive board | 21-21 |
| 08:41 | Arkansas | Harold Weesner is whistled for traveling | 21-21 |
| Subs | Arkansas | Ricky Moore (PF) Harold Weesner | |
| Subs | Tennessee | Yong Meng (PG), Robert Labadie (SF) Frank Bryan, Renato Yazzie | |
| 08:30 | Tennessee | Donald Hahn misses long on an open fadeaway from the right side | 21-21 |
| 08:29 | Arkansas | Ricky Moore gets the rebound | 21-21 |
| 08:24 | Arkansas | Yong Meng is called for the reach on Keith Bradley - foul #1 on Yong Meng, team foul #8 | 21-21 |
| Subs | Arkansas | | |
| Subs | Tennessee | Arron Gatewood (PF) Charlie Cosenza | |
| 08:24 | Arkansas | Keith Bradley misses the 1st free throw | 21-21 |
| 08:24 | Tennessee | Milton Walker snags the defensive board | 21-21 |
| 08:06 | Tennessee | Jeffery Threatt blocks the short jumper by Robert Labadie | 21-21 |
| 08:04 | Arkansas | Jeffery Threatt snags the defensive board | 21-21 |
| 07:59 | Arkansas | Keith Bradley hits the front of the rim on the 3 pointer from the right wing | 21-21 |
| 07:58 | Arkansas | Keith Bradley gets the offensive rebound | 21-21 |
| 07:47 | Arkansas | John Sipes makes the fadeaway from the right block on a great pass from Keith Bradley | 23-21 |
| Lineup | Arkansas | PG - Keith Bradley (tiring) 11 pts. 1 ast. SG - John Sipes (tiring) 2 pts. 2 ast. SF - Jess Collison (tiring) 4 pts. PF - Ricky Moore (tiring) C - Jeffery Threatt (fairly fresh) 4 pts. 2 reb. 2 blk. | |
| Lineup | Tennessee | PG - Yong Meng (fresh) SG - Donald Hahn (tiring) 2 pts. SF - Robert Labadie (fresh) PF - Arron Gatewood (fairly fresh) C - Milton Walker (tiring) 2 pts. 2 reb. | |
| 07:25 | Tennessee | Donald Hahn can't connect on a jumper from the free throw line but he's fouled by Jess Collison - foul #1 on Jess Collison, team foul #6 | 23-21 |
| Subs | Arkansas | Robert Austin (PG), Scott Balling (SG), Randall Don (PF), Peter Burris (C) Keith Bradley, John Sipes, Ricky Moore, Jeffery Threatt | |
| Subs | Tennessee | Frank Bryan (PG), Jon Johnson (SF), Charlie Cosenza (PF) Yong Meng, Robert Labadie, Arron Gatewood | |
| 07:25 | Tennessee | Donald Hahn misses the 1st free throw | 23-21 |
| 07:25 | Tennessee | Donald Hahn makes the 2nd free throw | 23-22 |
| 06:59 | Arkansas | Jess Collison blows the layup | 23-22 |
| 06:57 | Arkansas | Randall Don grabs the offensive board | 23-22 |
| 06:37 | Arkansas | Scott Balling's pass is off the mark and out of bounds | 23-22 |
| Subs | Arkansas | John Sipes (SG), Daniel Flaherty (SF), Harold Weesner (C) Scott Balling, Jess Collison, Peter Burris | |
| Subs | Tennessee | Arron Gatewood (PF) Milton Walker | |
| 06:27 | Tennessee | Jon Johnson is called for 10 seconds | 23-22 |
| Subs | Arkansas | Jeffery Threatt (C) Randall Don | |
| Subs | Tennessee | Robert Labadie (SG) Donald Hahn | |
| 06:20 | Arkansas | Daniel Flaherty is whistled for a carry trying to escape the doubleteam | 23-22 |
| Subs | Arkansas | Keith Bradley (PG) Robert Austin | |
| Subs | Tennessee | | |
| 06:18 | Tennessee | John Sipes steals it from Frank Bryan in the backcourt | 23-22 |
| 05:54 | Arkansas | Jeffery Threatt connects on the fadeaway in the paint set up by Harold Weesner | 25-22 |
| 05:33 | Tennessee | Charlie Cosenza is called for 3 seconds in the lane | 25-22 |
| Subs | Arkansas | Ricky Moore (PF) Harold Weesner | |
| Subs | Tennessee | Yong Meng (PG), Milton Walker (PF) Robert Labadie, Arron Gatewood | |
| 05:24 | Arkansas | Daniel Flaherty can't connect on a floater from just outside the lane but he's hacked by Milton Walker - foul #1 on Milton Walker, team foul #9 | 25-22 |
| Subs | Arkansas | | |
| Subs | Tennessee | Renato Yazzie (SF) Jon Johnson | |
| 05:24 | Arkansas | Daniel Flaherty makes the 1st free throw | 26-22 |
| 05:24 | Arkansas | Daniel Flaherty makes the 2nd free throw | 27-22 |
| 05:07 | Tennessee | Ricky Moore is called for the reach on Charlie Cosenza - foul #2 on Ricky Moore, team foul #7 | 27-22 |
| Subs | Arkansas | Robert Austin (PG), Scott Balling (SG), Peter Burris (C) Keith Bradley, John Sipes, Jeffery Threatt | |
| Subs | Tennessee | | |
| 05:07 | Tennessee | Charlie Cosenza makes the 1st free throw | 27-23 |
| 05:07 | Tennessee | Charlie Cosenza misses the 2nd free throw | 27-23 |
| 05:07 | Arkansas | Peter Burris snags the defensive board | 27-23 |
| 04:41 | Arkansas | Ricky Moore buries a turnaround from the left block set up by Scott Balling | 29-23 |
| 04:28 | Tennessee | Renato Yazzie throws a bad pass out of bounds | 29-23 |
| Subs | Arkansas | Randall Don (PF) Ricky Moore | |
| Subs | Tennessee | Donald Hahn (SG), Jon Johnson (SF), Arron Gatewood (PF) Yong Meng, Renato Yazzie, Charlie Cosenza | |
| 04:09 | Arkansas | Daniel Flaherty works out of a doubleteam but hits the front of the rim on the fadeaway from the free throw line | 29-23 |
| 04:07 | Tennessee | Arron Gatewood snags the defensive board | 29-23 |
| 03:54 | Tennessee | Milton Walker is called for 5 seconds | 29-23 |
| Subs | Arkansas | Keith Bradley (PG), John Sipes (SG), Richard White (SF), Harold Weesner (C) Robert Austin, Scott Balling, Daniel Flaherty, Peter Burris | |
| Subs | Tennessee | Clyde Esposito (SG), Robert Labadie (SF), Norbert Dickinson (PF) Donald Hahn, Jon Johnson, Arron Gatewood | |
| 03:33 | Arkansas | Keith Bradley is bothered by a doubleteam and misses badly on a 3 pointer from the left wing | 29-23 |
| 03:31 | Arkansas | Harold Weesner tips it in | 31-23 |
| Lineup | Arkansas | PG - Keith Bradley (fairly fresh) 11 pts. 1 ast. SG - John Sipes (tiring) 2 pts. 2 ast. SF - Richard White (fresh) PF - Randall Don (fairly fresh) C - Harold Weesner (fresh) 4 pts. 2 reb. | |
| Lineup | Tennessee | PG - Frank Bryan (tiring) 5 pts. 2 ast. SG - Clyde Esposito (fresh) 7 pts. 2 stl. SF - Robert Labadie (fresh) PF - Norbert Dickinson (fresh) 2 pts. C - Milton Walker (tiring) 2 pts. 2 reb. | |
| 03:29 | Tennessee | John Sipes is called for the reach on Clyde Esposito in the backcourt - foul #1 on John Sipes, team foul #8 | 31-23 |
| Subs | Arkansas | Jeffery Threatt (C) Randall Don | |
| Subs | Tennessee | Yong Meng (PG), Charlie Cosenza (C) Frank Bryan, Milton Walker | |
| 03:29 | Tennessee | Clyde Esposito makes the 1st free throw | 31-24 |
| 03:29 | Tennessee | Clyde Esposito makes the 2nd free throw | 31-25 |
| 03:15 | Arkansas | Keith Bradley is open and buries a 3pt jumper from straight away on a nice dish by a doubleteamed Jeffery Threatt | 34-25 |
| 02:54 | Tennessee | Clyde Esposito misses long on a 3pt jumper from straight away | 34-25 |
| 02:53 | Arkansas | Jeffery Threatt gets the rebound | 34-25 |
| 02:34 | Arkansas | Jeffery Threatt is hacked by Yong Meng during a doubleteam - foul #2 on Yong Meng, team foul #10 | 34-25 |
| Subs | Arkansas | Jess Collison (SG), Daniel Flaherty (SF), Ricky Moore (PF) John Sipes, Richard White, Harold Weesner | |
| Subs | Tennessee | Frank Bryan (PG), Jon Johnson (SF), Milton Walker (C) Yong Meng, Robert Labadie, Charlie Cosenza | |
| 02:34 | Arkansas | Jeffery Threatt makes the 1st free throw | 35-25 |
| 02:34 | Arkansas | Jeffery Threatt makes the 2nd free throw | 36-25 |
| 02:15 | Tennessee | Norbert Dickinson is fouled on the floor by Ricky Moore - foul #3 on Ricky Moore, team foul #9 | 36-25 |
| Subs | Arkansas | Robert Austin (PG), Randall Don (PF) Keith Bradley, Ricky Moore | |
| Subs | Tennessee | | |
| 02:15 | Tennessee | Norbert Dickinson makes the 1st free throw | 36-26 |
| 02:15 | Tennessee | Norbert Dickinson misses the 2nd free throw | 36-26 |
| 02:15 | Arkansas | Jeffery Threatt pulls down the rebound | 36-26 |
| 01:59 | Arkansas | Jeffery Threatt shoots over the doubleteam but comes up short on the jumper in the lane | 36-26 |
| 01:58 | Tennessee | Jon Johnson gets the rebound | 36-26 |
| 01:46 | Tennessee | Frank Bryan misses long on a jumpshot from the left side | 36-26 |
| 01:45 | Arkansas | Daniel Flaherty pulls down the rebound | 36-26 |
| 01:16 | Arkansas | Jeffery Threatt scores on a turnaround near the basket set up by Jess Collison | 38-26 |
| 00:57 | Tennessee | Frank Bryan drills a pull-up jumper from the free throw line on a great pass from Clyde Esposito | 38-28 |
| 00:55 | Arkansas | Robert Austin is whistled for traveling in the backcourt | 38-28 |
| Subs | Arkansas | Keith Bradley (PG), Scott Balling (SG), Richard White (SF), Peter Burris (C) Robert Austin, Jess Collison, Daniel Flaherty, Jeffery Threatt | |
| Subs | Tennessee | Yong Meng (PG), Robert Labadie (SF), Arron Gatewood (C) Frank Bryan, Jon Johnson, Milton Walker | |
| 00:43 | Tennessee | Arron Gatewood hits the front of the rim on the fadeaway jumper from the free throw line | 38-28 |
| 00:42 | Arkansas | Peter Burris pulls down the rebound | 38-28 |
| 00:32 | Arkansas | Keith Bradley is bothered by a doubleteam and misses badly on a 3pt jumper from the right corner | 38-28 |
| 00:30 | Tennessee | Clyde Esposito pulls down the rebound | 38-28 |
| 00:25 | Tennessee | Clyde Esposito hits the front of the rim on the 3pt attempt from the right wing | 38-28 |
| 00:24 | Arkansas | Peter Burris grabs the defensive rebound | 38-28 |
| 00:03 | Arkansas | Peter Burris hits the front of the rim on the jumper from close range | 38-28 |
| 00:02 | Tennessee | Norbert Dickinson grabs the defensive rebound | 38-28 |
| 00:00 | Tennessee | Norbert Dickinson misses short on a fullcourt shot | 38-28 |