5/25    What the hell is up with net IPO valuations?? Toys R US
        makes $11.7 billion annually and is valued at $5.6 billion,
        while ETOYS made $23 million in its first quarter, but
        is valued at $7 billion. Is there an official group that
        does these valuations?
        \_ Potential for future profitibility, dude.  That's what
        it all comes down to.  I love capitalism.  It's so...
        rational.