Scottish Legal Aid Board Online

Annual report 2004-2005 home	Annual report	Payments made	Media	Previous annual reports

Payments made to firms of solicitors 2004-2005

Name of firm of solicitors	Advice and assistance fees (exc VAT)	Civil fees (exc VAT)	Criminal and childrens fees (exc VAT)	Total fees exc VAT	VAT on Fees	Total Fees Inc VAT
ROSS HARPER SOLICITORS	427,600	391,400	871,000	1,690,000	298,000	1,988,000
BRUCE SHORT & CO SOLICITORS	467,500	47,500	874,200	1,389,200	244,700	1,633,900
LIVINGSTONE BROWN SOLICITORS	660,200	125,100	534,700	1,320,000	232,600	1,552,700
J C HUGHES & CO SOLICITORS	281,700	78,000	762,600	1,122,300	197,500	1,319,800
MCCUSKER MCELROY & CO	159,500	-	940,600	1,100,100	193,000	1,293,100
DRUMMOND MILLER SOLICITORS	534,600	498,500	59,500	1,092,600	193,100	1,285,700
GILFEDDER & MCINNES SOLICITORS	103,200	-	953,800	1,057,000	185,300	1,242,400
ADAMS WHYTE SOLICITORS	108,800	-	903,900	1,012,700	177,500	1,190,200
GEORGE MATHERS & CO SOLICITORS	254,700	43,800	704,800	1,003,300	176,400	1,179,700
MILLIGAN TELFORD & MORROW SOLCITORS	87,600	-	829,800	917,400	160,600	1,077,900
MARTIN JOHNSTON & SOCHA SOLICITORS	118,500	-	784,700	903,200	158,200	1,061,300
CAIRNS BROWN SOLICITORS	188,600	64,200	639,800	892,600	156,400	1,048,900
TURNBULL MCCARRON SOLICITORS	263,300	55,200	554,600	873,100	153,300	1,026,300
MUIR MYLES LAVERTY SOLICITORS	186,700	60,600	565,200	812,500	142,700	955,300
CRAIG WOOD SOLICITORS	47,000	-	765,700	812,700	142,300	955,000
MCLENNAN ADAM DAVIS SOLICITORS	217,500	73,300	500,800	791,600	139,100	930,600
HIGGINS MORLEDGE & LITTERICK SOLICITORS	85,800	11,100	677,900	774,800	135,800	910,700
BRUCE & CO SOLICITORS	339,900	23,200	387,100	750,200	131,900	882,000
GORDON RITCHIE & CO SOLICITORS	80,100	2,200	661,100	743,400	130,100	873,600
GALLEN & CO SOLICITORS	150,100	46,000	523,100	719,200	126,500	845,600
TOD & MITCHELL SOLICITORS	68,900	-	628,700	697,600	122,100	819,700
BELTRAMI BERLOW SOLICITORS	37,900	-	657,400	695,300	121,700	817,000
PATERSON BELL SOLICITORS	122,900	4,800	564,100	691,800	121,200	813,100
HAMILTON BURNS & COMPANY SOLICITORS	325,400	47,000	314,600	687,000	120,600	807,700
IAN MCCARRY SOLICITORS	130,400	-	544,000	674,400	118,200	792,500
WILSON MCLEOD SOLICITORS	81,000	-	591,400	672,400	118,100	790,400
CAIRD VAUGHAN SOLICITORS	145,700	1,800	512,600	660,100	115,800	775,800
WARD & CO SOLICITORS	98,300	10,600	537,900	646,800	113,400	760,300
FLEMING & REID SOLICITORS & NOTARIES	82,600	26,100	537,800	646,500	113,300	759,800
JIM FRIEL & CO SOLICITORS	73,300	-	570,900	644,200	113,000	757,100
CARTYS	242,600	132,300	251,300	626,200	110,600	736,800
BLAIR & BRYDEN SOLICITORS	141,900	221,700	254,700	618,300	108,900	727,200
THORNTONS LAW LLP SOLICITORS	247,800	193,100	166,200	607,100	107,500	714,600
MCAFEE SOLICITORS	53,200	-	554,600	607,800	106,400	714,200
BELMONTE & CO	92,600	-	502,600	595,200	104,300	699,500
ROBERTSON & ROSS SOLICITORS	222,500	74,600	296,600	593,700	104,200	697,800
CARR & CO SOLICITORS	113,800	92,700	383,000	589,500	103,800	693,300
VIRGIL M CRAWFORD SOLICITORS	89,700	48,700	426,600	565,000	99,300	664,400
PENMANS SOLICITORS	93,000	22,100	443,800	558,900	97,900	656,800
BELTRAMI & CO SOLICITORS	28,600	200	524,100	552,900	96,800	649,700
BRUCE MCCORMACK	87,100	-	465,500	552,600	96,800	649,500
WARDLAW STEPHENSON ALLAN T/A WSA PARTNERSHIP	65,600	-	486,800	552,400	96,800	649,200
GRAEME MURRAY & CO SOLICITORS	102,400	58,600	386,500	547,500	96,300	643,800
A C MILLER & MACKAY SOLICITORS	179,400	81,500	281,400	542,300	95,600	638,000
CAESAR & HOWIE SOLICITORS	270,700	190,600	75,700	537,000	95,700	632,700
QUINN MARTIN & LANGAN SOLICITORS	297,600	47,100	177,100	521,800	91,700	613,400
NESS GALLAGHER & CO SOLICITORS	85,500	81,300	341,900	508,700	89,300	598,000
HUGHES WALKER SOLICITORS	115,100	149,000	239,000	503,100	88,300	591,400
BALFOUR & MANSON SOLICITORS	61,700	429,600	7,200	498,500	87,700	586,200
BOYLE'S & CO SOLICITORS	142,000	90,500	258,100	490,600	86,900	577,400
RUSSEL & AITKEN SOLICITORS	100,300	114,500	270,100	484,900	85,400	570,300
KEEGAN SMITH SSC SOLICITORS	31,500	-	447,800	479,300	83,900	563,200
FRANK IRVINE SOLICITORS	426,800	41,400	2,400	470,600	82,400	553,000
CENTRAL CRIMINAL LAWYERS SOLICITORS	72,800	-	396,600	469,400	82,400	551,800
TAYLOR & KELLY SOLICITORS	91,000	295,000	78,800	464,800	81,400	546,300
FRANCHI FINNIESTON SOLICITORS	31,300	8,400	421,900	461,600	80,900	542,600
GRADY & CO SOLICITORS	70,400	-	388,400	458,800	80,500	539,400
REILLY CASSIDY & CO SOLICITORS	50,400	-	382,100	432,500	75,700	508,200
DALLING SOLICITORS	81,600	8,300	339,800	429,700	75,500	505,100
DOONAN MCCAIG & CO SOLICITORS	27,500	-	400,600	428,100	74,900	503,000
MICHAEL S ALLAN SOLICITORS	64,700	-	362,200	426,900	75,100	502,000
BEAUMONT & CO SOLICITORS	38,300	-	388,800	427,100	74,900	502,000
ALLCOURT SOLICITORS	130,300	102,000	190,100	422,400	74,700	497,100
LIAM O'DONNELL SOLICITORS	42,600	-	377,700	420,300	73,600	493,900
PETER G FARRELL SOLICITORS	293,100	1,200	103,000	397,300	69,700	467,000
LAWSON COULL & DUNCAN SOLICITORS	70,800	24,500	298,700	394,000	69,000	462,900
STIRLING & MAIR SOLICITORS	73,100	22,000	295,400	390,500	68,600	459,100
JAMES IRVINE SOLICITOR	42,800	-	343,000	385,800	67,600	453,400
FERGUSON & WILSON SOLICITORS	24,600	-	357,200	381,800	66,900	448,700
ROBERT TAYLOR SOLICITOR	141,800	-	236,800	378,600	66,300	444,900
MORE & CO SOLICITORS	30,800	-	346,200	377,000	66,100	443,100
KEEGAN WALKER & CO SOLICITORS	102,500	60,800	210,600	373,900	66,700	440,700
CRIGGIES SOLICITORS	80,700	26,400	267,600	374,700	65,700	440,500
LAMBIE LAW PARTNERSHIP SOLICITORS	70,400	19,100	284,100	373,600	65,800	439,300
MCCLURE COLLINS SOLICITORS	167,300	35,900	166,800	370,000	65,200	435,200
RICHARD J LOBJOIE & CO SOLICITORS	15,600	-	354,100	369,700	64,700	434,400
ALLAN KERR SOLICITORS	51,600	-	317,400	369,000	64,600	433,500
JOHN HENDERSON & SONS SOLICITORS	56,700	85,000	224,600	366,300	64,700	430,900
GRAY & KELLAS SOLICITORS	39,700	3,900	322,600	366,200	64,100	430,400
NELSONS SOLICITORS	72,600	32,100	250,200	354,900	62,600	417,400
J IAN GILLIES SOLICITORS	57,300	-	294,700	352,000	61,800	413,800
MATTHEW BROWN SOLICITORS	61,700	13,600	272,900	348,200	61,200	409,400
MACBRIDE SMITH & CO SOLICITORS	31,700	-	316,000	347,700	60,900	408,600
BLACKLOCK THORLEY SOLICITORS	62,300	94,000	188,800	345,100	60,600	405,700
FITZPATRICK & CO SOLICITORS	44,800	12,100	287,700	344,600	60,500	405,100
BRAZENALL AND ORR SOLICITORS	53,300	19,800	270,600	343,700	60,400	404,100
THE MCKINSTRY COMPANY SOLICITORS	100,800	79,900	160,400	341,100	60,600	401,600
RUBENS SOLICITORS	61,400	3,500	274,700	339,600	59,500	399,100
RSB MACDONALD SOLICITORS	88,700	56,300	192,300	337,300	59,300	396,600
GRAHAM WALKER SOLICITORS	59,200	500	275,800	335,500	58,900	394,400
BROWN & CO SOLICITORS	273,700	55,700	3,600	333,000	59,100	392,100
HUNTER & ROBERTSON SOLICITORS	84,000	75,800	171,700	331,500	58,500	389,900
TRAINOR ALSTON SOLICITORS	46,500	40,100	244,300	330,900	58,000	389,000
LIAM ROBERTSON SOLICITOR	35,400	-	294,700	330,100	57,800	388,000
THE MFY PARTNERSHIP	51,000	58,200	220,000	329,200	57,900	387,200
ANIKA JETHWA SOLICITORS	100,800	2,800	225,500	329,100	57,900	386,900
WILSON TERRIS & CO SOLICITORS	206,000	75,700	46,200	327,900	57,700	385,600
JOHN MACRITCHIE & CO SSC	37,800	200	289,800	327,800	57,400	385,100
THOMAS PURDOM & SONS SOLICITORS	69,900	34,400	222,500	326,800	57,800	384,600
LAVERY SMITH & CO SOLICITORS	50,000	14,300	260,900	325,200	57,100	382,200
DUNIPACE BROWN SOLICITORS	24,900	-	297,400	322,300	56,400	378,700
ADAIRS SOLICITORS	69,100	27,800	222,700	319,600	56,100	375,700
HUTCHISON SOLICITORS	34,700	-	284,700	319,400	55,900	375,300
MORRISON HAGGERTY SOLICITORS	46,900	1,800	268,500	317,200	55,600	372,700
CROZIERS SOLICITORS	53,400	20,000	242,500	315,900	55,400	371,300
BROWNS SOLICITORS	78,100	27,000	209,400	314,500	55,200	369,700
MCCLUSKEY BROWNE SOLICITORS	38,800	15,000	259,900	313,700	55,100	368,800
MARSHALL WILSON SOLICITORS	81,200	64,400	163,900	309,500	54,600	364,100
ABERDEIN CONSIDINE & CO SOLICITORS	35,400	3,000	270,800	309,200	54,200	363,400
WINNING DEFENCE LAWYER	31,200	-	276,400	307,600	53,900	361,500
GUARINO & THOMSON	36,400	7,300	261,200	304,900	53,400	358,300
KEITH J TUCK & CO SOLICITORS	64,100	34,400	199,900	298,400	52,400	350,800
GLEESON MCCAFFERTY LAW SOLICITORS	80,500	20,600	196,100	297,200	52,300	349,500
GALLACHER & CO SOLICITORS	47,400	11,400	235,300	294,100	51,800	345,900
SINCLAIRS SOLICITORS	54,200	-	240,100	294,300	51,600	345,900
CRAWFORD MASON & CO LTD SOLICITORS	33,900	-	259,800	293,700	51,400	345,200
BILKUS & BOYLE SOLICITORS	74,600	49,400	166,600	290,600	51,100	341,700
GRAY & CO SOLICITORS	273,800	2,800	10,900	287,500	50,600	338,000
MCQUILLAN GLASSER & WAUGHMAN	132,900	1,800	152,100	286,800	50,400	337,200
MARIE A LAND SOLICITOR	98,600	37,500	147,900	284,000	50,200	334,200
GAIL GOODFELLOW & CO SOLICITORS	37,600	-	246,100	283,700	49,900	333,700
JAMES H G MUIR SSC	8,200	-	273,500	281,700	49,300	331,100
ROSS & FOX SOLICITORS	22,500	-	259,100	281,600	49,300	331,000
HARDING & CO SOLICITORS	116,000	-	165,100	281,100	49,200	330,300
DAVID KINLOCH & CO SOLICITORS	51,600	-	227,000	278,600	48,800	327,400
MARTIN & COMPANY SOLICITORS	40,000	18,200	220,300	278,500	48,800	327,300
FINLAYSON WISE SOLICITORS	80,300	46,000	151,700	278,000	48,900	326,800
FLYNN & CO SOLICITORS	79,500	17,600	179,400	276,500	48,500	325,000
G KEENAN & CO SOLICITORS	53,400	9,400	212,800	275,600	48,300	324,000
JAMES MCKAY CRIMINAL DEFENCE SOLICITORS	25,900	-	249,200	275,100	48,300	323,400
N S LOCKHART SOLICITORS	251,300	3,900	18,300	273,500	47,900	321,400
STEPHEN PATERSON & CO SOLICITORS	44,000	-	228,000	272,000	47,700	319,700
GORDON & SMYTH SOLICITORS	400	-	262,800	263,200	46,100	309,300
O'DONNELL & CO SOLICITORS	89,700	28,900	141,600	260,200	45,900	306,100
BRYAN KEENAN & CO SOLICITORS	68,700	27,300	163,100	259,100	45,700	304,800
T DUNCAN & CO SOLICITORS	87,500	24,100	147,200	258,800	45,400	304,300
ALEX BROWN & CO SOLICITORS	5,600	-	249,200	254,800	44,600	299,400
BCKM SOLICITORS	29,300	23,500	198,500	251,300	44,100	295,400
FINLAY MACRAE SOLICITORS	74,600	68,000	107,900	250,500	44,100	294,600
HUGHES DOWDALL SOLICITORS	44,900	67,200	135,600	247,700	43,600	291,300
FORBES & CO SOLICITORS	52,600	-	195,000	247,600	43,400	291,000
BELTON PERVEZ	41,500	6,000	199,700	247,200	43,600	290,800
JOHN CARROLL & CO SOLICITORS	4,800	-	234,200	239,000	41,800	280,900
RAFFERTY WOOD & CO SOLICITORS	94,900	20,400	122,500	237,800	42,000	279,800
ROBERTS & CO SOLICITORS	39,800	2,600	192,800	235,200	41,300	276,500
MCARDLE SOLICITORS	62,200	5,900	165,600	233,700	41,100	274,800
C & N DEFENCE	44,400	-	187,500	231,900	40,600	272,500
MCKENNAS SOLICITORS	89,700	48,100	93,400	231,200	40,700	271,900
S J HAMILTON & CO SOLICITORS	31,000	19,300	180,300	230,600	40,400	270,900
DEWAR SPENCE SOLICITORS	41,700	3,700	184,700	230,100	40,500	270,500
WALKER LAIRD SOLICITORS	86,500	79,400	63,100	229,000	40,500	269,500
BURN & MCGREGOR	21,400	-	203,300	224,700	39,300	264,000
CHARLES FERGUSON & CO SOLICITORS	30,800	-	192,100	222,900	39,000	262,000
GARDEN STIRLING & BURNET SOLICITORS	69,000	55,100	97,800	221,900	39,200	261,100
NICHOLAS J SCULLION & CO SOLICITORS	22,400	300	199,000	221,700	38,900	260,600
R A LOGAN & CO SOLICITORS	38,800	8,900	170,900	218,600	38,300	256,800
GLASS MCDOWALL SOLICITORS	54,300	17,200	145,800	217,300	38,200	255,600
PAUL KIRK & COMPANY	37,600	8,400	171,400	217,400	38,100	255,500
MULLANE & CO SOLICITORS	38,000	100	176,300	214,400	37,500	252,000
MCCOURTS SOLICITORS	17,800	-	195,500	213,300	37,300	250,600
THE WATTS LEGAL PRACTICE T/A WATTS SOLICITORS	53,800	11,800	146,300	211,900	37,400	249,200
BELL SOLICITORS	31,100	-	175,000	206,100	36,200	242,300
CASTLE LAW	33,000	-	172,500	205,500	36,100	241,600
BONNAR & CO SOLICITORS	27,800	174,600	-	202,400	35,700	238,100
THE PRG PARTNERSHIP	39,500	39,800	121,800	201,100	35,400	236,500
EAST END COMMUNITY LAW CENTRE	186,600	8,800	3,800	199,200	35,600	234,800
MCAULEY MCCARTHY & CO SOLICITORS	119,600	47,500	31,900	199,000	35,300	234,300
SNEDDON MORRISON SSC	75,500	55,300	67,500	198,300	35,300	233,500
GERARD MCGUIRE & CO SOLICITORS	35,400	-	163,000	198,400	34,800	233,200
PHILIP A LAFFERTY	35,900	-	160,500	196,400	34,400	230,900
MURRAY HAMILTON & CHALMERS SOLICITORS	23,900	5,500	164,600	194,000	34,000	228,100
MACMILLANS SOLICITORS	59,900	26,300	106,800	193,000	33,900	226,900
GALLETLY & CO SOLICITORS	27,400	-	163,600	191,000	33,500	224,600
FERGUSON & CO	48,200	7,200	134,300	189,700	33,300	223,000
SCULLION & CO SOLICITORS	15,000	-	174,200	189,200	33,100	222,300
ANTHONY MAHON & CO SOLICITORS	61,500	5,200	120,600	187,300	32,900	220,200
SOMERVILLE & RUSSELL SOLICITORS	52,600	73,000	60,900	186,500	33,000	219,500
BELL RUSSELL & CO SOLICITORS	17,900	42,900	125,700	186,500	32,800	219,400
BRODIES SOLICITORS	7,700	176,400	1,000	185,100	32,400	217,600
KILCOYNE & CO SOLICITORS	76,500	30,200	78,300	185,000	32,500	217,500
NEIL F. MCPHERSON SOLICITORS	16,800	500	166,400	183,700	32,200	215,800
CONDIES SOLICITORS	18,700	17,000	146,400	182,100	32,000	214,000
MCGOVERN & CO SOLICITORS	22,800	1,400	157,800	182,000	31,900	213,800
MACKIE & DEWAR SOLICITORS	12,800	7,400	161,600	181,800	31,900	213,800
PHINN & CO SOLICITORS	18,800	-	161,700	180,500	31,600	212,200
ANGUS MCLENNAN & CO	78,800	28,700	72,200	179,700	31,800	211,400
A C WHITE SOLICITORS	93,100	49,400	36,100	178,600	31,900	210,500
DOUGLAS WRIGHT SOLICITOR	17,800	4,100	156,000	177,900	31,200	209,100
POLLOCK SOMERVILLE & CO SOLICITORS	13,000	1,900	162,700	177,600	31,100	208,700
HALL & HAUGHEY SOLICITORS	21,600	-	156,000	177,600	31,100	208,700
BAILLIE SPOWART SOLICITORS	35,400	85,200	52,000	172,600	30,400	203,000
EDINBURGH LAW	65,900	86,100	19,900	171,900	30,400	202,300
HODGE SOLICITORS LLP	39,200	62,600	70,000	171,800	30,200	202,000
PEACOCK JOHNSTON SOLICITORS	27,600	44,700	98,000	170,300	30,000	200,300
PATIENCE AND BUCHAN SOLICITORS	73,900	93,800	2,300	170,000	30,100	200,000
TAGGART MEIL MATHERS SOLICITORS	37,400	76,500	55,800	169,700	30,000	199,600
MURRAY YOUNG SOLICITORS	52,900	39,000	76,800	168,700	29,800	198,400
MCSPORRANS	21,500	-	146,900	168,400	29,500	197,800
FAIRBAIRNS SOLICITORS	30,900	-	137,200	168,100	29,500	197,600
ORMISTON'S LAW PRACTICE	148,700	4,900	14,000	167,600	29,300	197,000
KELLY & CO SOLCITORS	56,500	52,100	55,000	163,600	28,700	192,300
GRANT SMITH LAW PRACTICE SOLICITORS	15,600	11,700	135,600	162,900	28,600	191,500
B J LANIGAN & CO SOLICITORS	31,200	300	131,200	162,700	28,600	191,400
WALKER & SHARPE SOLICITORS	22,800	6,500	133,100	162,400	28,600	191,000
PRICE ROBBIE	58,400	62,700	41,000	162,100	28,500	190,600
ANDERSON STRATHERN SOLICITORS	30,900	129,400	900	161,200	28,500	189,800
MACLEOD & MACCALLUM SOLICITORS	57,000	95,500	8,500	161,000	28,700	189,700
DOUGLAS BARR & CO SOLICITORS	30,600	19,700	111,000	161,300	28,300	189,500
MACNABS SOLICITORS	45,000	65,800	49,800	160,600	28,400	189,100
RUSSELLS GIBSON MCCAFFREY SOLICITORS	26,100	26,900	107,100	160,100	28,100	188,300
LOCKHARTS SOLICITORS	33,000	25,900	100,900	159,800	28,100	187,800
ANDERSON JONES SOLICITORS	18,200	-	141,100	159,300	27,900	187,200
KENNETH M GREENER SOLICITORS	56,200	31,200	71,400	158,800	28,100	186,900
IMMIGRATION ADVISORY SERVICE	157,400	400	-	157,800	27,700	185,500
KNOX & CO SOLICITORS	30,200	-	127,500	157,700	27,600	185,300
DIGBY BROWN & CO SOLICITORS	19,700	136,700	800	157,200	27,600	184,800
BAIRD & CO SOLICITORS	50,100	47,100	58,400	155,600	27,700	183,300
JACK GOWANS & MARC DICKSON SOLICITORS	10,100	6,800	138,400	155,300	27,200	182,500
ERSKINE MACASKILL & CO SOLICITORS	38,900	98,200	17,400	154,500	27,300	181,800
WATTERS STEVEN & CO SOLICITORS	15,000	4,200	135,400	154,600	27,100	181,600
MSM SOLICITORS	55,200	21,400	76,800	153,400	27,100	180,500
LEFEVRE LITIGATION SOLICITORS	3,900	14,900	132,100	150,900	26,400	177,300
WATERSRULE SOLICITORS	29,400	39,300	79,800	148,500	26,200	174,700
G SWEENEY & CO SOLICITORS	16,200	-	132,400	148,600	26,100	174,600
GORDON NICOL	30,700	-	114,500	145,200	25,400	170,700
DUNLOP ALLEN & CO SOLICITORS	17,000	3,200	124,200	144,400	25,300	169,600
LINDSAY & KIRK SOLICITORS	53,100	35,000	55,200	143,300	25,300	168,600
MCCLAY & CO SOLICITORS	21,800	-	121,300	143,100	25,100	168,200
ALEX LAFFERTY & CO SOLICITORS	8,600	-	133,700	142,300	24,900	167,200
MCGINNESS FRASER SOLICITORS	12,900	15,700	113,600	142,200	24,900	167,100
FINLAYSONS SOLICITORS	83,300	8,000	50,600	141,900	25,000	166,900
COOK STEVENSON & CO SOLICITORS	61,900	26,500	51,700	140,100	24,900	165,000
G TIERNEY & CO SOLICITORS	26,100	-	113,700	139,800	24,600	164,400
PAUL MCGOWAN & CO SOLICITORS	19,400	-	120,500	139,900	24,500	164,400
DILIP DEB SOLICITOR	57,200	2,200	77,900	137,300	24,100	161,400
EILEEN DOMMER & CO SOLICITORS	38,500	51,100	46,900	136,500	24,200	160,800
CULLEY & MCALPINE	47,800	15,000	73,600	136,400	24,400	160,800
JOHN A BRYAN & CO SOLICITORS	6,400	-	128,600	135,000	23,600	158,600
GRAY & GRAY SOLICITORS	32,000	24,800	77,700	134,500	23,700	158,200
JACKSON & CO SOLICITORS	36,600	24,700	72,100	133,400	23,500	156,900
INNES JOHNSTON & CO SOLICITORS	43,800	38,500	50,700	133,000	23,500	156,500
ALLAN MCDOUGALL SOLICITORS	39,000	91,400	1,700	132,100	23,500	155,600
BLACKADDERS SOLICITORS	55,900	63,500	12,200	131,600	23,400	154,900
MURRAY IRELAND & COMPANY	11,400	-	120,400	131,800	23,100	154,800
BERRY & CO	14,200	-	140,300	154,500	200	154,700
JACK GRANT & CO SOLICITORS	33,100	47,200	50,600	130,900	23,100	154,000
SMITH & GRANT SOLICITORS	54,400	33,900	42,500	130,800	23,100	154,000
TAYLOR & HENDERSON SOLICITORS	44,100	40,500	45,300	129,900	23,000	152,900
ROBERTON & CO SOLICITORS	14,100	-	115,500	129,600	22,700	152,300
PHILPOTT PLATT NIBLET & WIGHT SOLICITORS	41,400	41,700	45,800	128,900	22,900	151,800
MATHESON RITCHIE	34,800	17,900	75,900	128,600	22,700	151,100
CALUM WEIR SOLICITORS	8,700	-	119,300	128,000	22,400	150,400
IAN C MCCARTHY SOLICITORS	31,500	16,400	78,400	126,300	22,100	148,400
THE CRUICKSHANK LAW PRACTICE	10,300	6,800	109,100	126,200	22,200	148,400
OAG & CO SOLICITORS	9,000	-	115,500	124,500	21,900	146,300
MCWHINNEY RICHARDS SOLICITORS	33,800	23,100	65,500	122,400	21,600	144,100
DUFFY TOSHNER & CO SOLICITORS	21,700	12,300	88,400	122,400	21,500	144,000
ROY MILLER & CO SOLICITORS	34,400	6,300	80,900	121,600	21,300	142,800
CAMPBELL BOATH SOLICITORS	37,200	5,800	77,600	120,600	21,200	141,800
W & A S BRUCE SOLICITORS	53,600	36,300	29,800	119,700	21,300	141,000
MCKENZIES SOLICITORS	27,700	27,400	64,400	119,500	21,000	140,400
IAN SCOTT SOLICITORS	8,500	-	111,100	119,600	20,900	140,400
WILLIAM MCCLUSKEY SOLICITORS	9,800	-	108,800	118,600	20,800	139,400
FOGGO MACINNES	7,100	-	110,900	118,000	20,700	138,700
J MYLES & CO	20,100	38,900	58,100	117,100	20,600	137,700
JACK BROWN & COMPANY SOLICITORS	9,900	4,100	102,800	116,800	20,500	137,300
ANDREW T GILBERTSON SOLICITORS	11,800	-	104,700	116,500	20,400	136,900
ROLLO DAVIDSON MCFARLANE SOLICITORS	36,800	26,300	52,600	115,700	20,600	136,300
ALEX MUIR SOLICITOR	15,500	-	98,000	113,500	19,900	133,300
MOORE & PARTNERS LLP SOLICITORS	38,600	46,900	27,500	113,000	20,100	133,200
IAIN SMITH & PARTNERS W S SOLICITORS	34,600	27,700	50,800	113,100	20,000	133,100
BRIAN G GALLEN SOLICITORS	19,300	-	93,800	113,100	19,800	132,800
LAMBERT & CO SOLICITORS	53,100	29,100	30,300	112,500	19,900	132,400
THE ROSS PARTNERSHIP SOLICITORS	7,300	-	105,000	112,300	19,700	131,900
ANDERSONS SOLICITORS	28,800	7,800	75,600	112,200	19,700	131,900
HERALD & CO SOLICITORS	38,300	49,700	23,600	111,600	19,700	131,300
A J LINDEN & CO SOLICITORS	17,400	-	93,600	111,000	19,400	130,500
EUAN ROBERTSON SOLICITORS	12,200	1,800	96,500	110,500	19,300	129,800
KENNEDY & CO. SOLICITORS	42,400	9,500	57,300	109,200	19,200	128,400
GAIR & GIBSON SOLICITORS	30,200	23,500	54,500	108,200	19,200	127,300
MACPHEE & PARTNERS SOLICITORS	18,000	13,100	77,000	108,100	19,000	127,100
ROSS & CONNEL SOLICITORS	55,700	38,200	13,200	107,100	19,300	126,400
HINGSTONS	5,100	-	102,200	107,300	18,800	126,100
GRIGOR & YOUNG SOLICITORS	22,900	44,600	39,500	107,000	18,900	126,000
COWAN & CO SOLICITORS	30,000	65,800	11,200	107,000	18,800	125,800
STEWART & WATSON SOLICITORS	34,500	38,400	33,900	106,800	19,000	125,800
GRAEME RUNCIE & CO SOLICITORS	12,300	-	94,600	106,900	18,700	125,700
FLEETWOOD & ROBB SOLICITORS	14,000	38,600	53,700	106,300	18,700	124,900
CLARK FERGUSON SOLICITORS	36,000	14,300	55,700	106,000	18,700	124,700
DERICK WILLIAMSON & CO SOLICITORS	6,800	-	98,900	105,700	18,500	124,200
MCFADYEN & SEMPLE SOLICITORS	28,200	23,900	53,400	105,500	18,600	124,000
JOHN MCGOVERN & CO SOLICITORS	25,200	2,500	77,500	105,200	18,400	123,700
AITKENS SOLICITORS	46,900	57,000	200	104,100	18,500	122,700
BARTON & HENDRY SOLICITORS	33,100	33,300	35,400	101,800	18,100	119,900
HARLEY & CO SOLICITORS	13,900	-	87,800	101,700	17,800	119,500
ALLAN BLACK & MCCASKIE SOLICITORS	16,600	15,900	68,500	101,000	17,900	118,800
MCARTHUR STANTON SOLICITORS	17,500	9,300	73,600	100,400	17,700	118,100
MORTON FRASER SOLICITORS	23,800	76,100	-	99,900	17,600	117,600
MCKAY & NORWELL SOLICITORS	48,200	50,400	1,100	99,700	17,700	117,400
PETTICREW & CO	45,200	26,600	27,900	99,700	17,500	117,200
ALLARDICE, CREEGAN & SUTHERLAND SOLICITORS	32,000	7,700	59,800	99,500	17,500	116,900
WILSON DEFENCE	13,800	-	85,300	99,100	17,400	116,500
W W & J MCCLURE SOLICITORS	34,000	36,800	28,100	98,900	17,500	116,400
COCKBURNS SOLICITORS	13,200	23,500	62,100	98,800	17,600	116,400
DAVID BROOKENS & COMPANY SOLICITORS	7,700	-	91,000	98,700	17,300	116,000
MOWAT HALL DICK SOLICITORS	43,100	55,300	-	98,400	17,400	115,800
HBM SAYERS	8,700	88,800	500	98,000	17,200	115,100
INNES & MACKAY SOLICITORS	28,900	66,100	2,500	97,500	17,300	114,800
MACKINLAY & SUTTIE SOLICITORS	70,000	5,600	21,500	97,100	17,200	114,300
MAXWELL MACLAURIN SOLICITORS	19,100	65,900	12,000	97,000	17,100	114,000
KEVIN HUGHES & CO SOLICITORS	9,600	4,500	82,900	97,000	17,000	113,900
GILROY & CO	9,000	-	87,000	96,000	16,800	112,800
MACKINTOSH & WYLIE SOLICITORS	34,300	40,600	20,700	95,600	16,900	112,500
LINDA GEORGE FAMILY LAW	26,700	53,700	15,100	95,500	16,900	112,300
LINDSAYS SOLICITORS	10,800	84,200	-	95,000	16,800	111,800
PETER J WOOLFSON & CO SOLICITORS	62,600	12,600	18,800	94,000	16,500	110,500
BRUCE MACDONALD & CO SOLICITORS	20,800	10,400	62,400	93,600	16,500	110,000
MALCOLM JACK & MATHESON SOLICITORS	48,200	18,800	25,600	92,600	16,600	109,200
FREELANDS SOLICITORS	18,500	56,800	17,200	92,500	16,300	108,800
LYNN HERBERT SOLICITOR	30,800	34,700	26,500	92,000	16,400	108,400
PLENDERLEATH RUNCIE SOLICITORS	6,100	2,000	83,000	91,100	15,900	107,000
BEVERIDGE & KELLAS SOLICITORS	31,400	59,100	-	90,500	16,000	106,600
SANDEMANS SOLICITORS	13,300	11,500	65,200	90,000	15,800	105,800
MCJERROW & STEVENSON SOLICITORS	36,200	50,700	1,900	88,800	15,900	104,700
A J MORRISON & COMPANY	17,800	1,500	69,700	89,000	15,600	104,500
ELLIOT & CO SOLICITORS	33,500	9,500	43,800	86,800	15,400	102,100
MOULTRIE & CO SOLICITORS	5,800	-	83,900	89,700	12,200	102,000
R S VAUGHAN & CO	10,300	300	76,000	86,600	15,200	101,700
MACBETH & MACLAGAN SOLICITORS	39,300	6,700	40,000	86,000	15,100	101,100
NAFTALIN DUNCAN & CO SOLICITORS	38,600	37,700	8,500	84,800	15,000	99,800
BEATSON & CO SOLICITORS	11,100	900	72,100	84,100	14,700	98,900
J D BANNATYNE & CAMPBELL SOLICITORS	16,300	6,100	61,700	84,100	14,800	98,900
DYKES GLASS & CO SOLICITORS	24,000	11,400	48,600	84,000	14,800	98,800
KELLY RANKIN & BRESLIN SOLICITORS	20,900	1,800	61,100	83,800	14,700	98,500
CAMPBELL SMITH SOLICITORS	15,400	67,800	500	83,700	14,800	98,500
KEN MACDONALD & CO SOLICITORS	11,400	8,300	63,100	82,800	14,500	97,300
THOMPSONS SOLICITORS	13,600	69,000	-	82,600	14,700	97,300
HILL & ROBB SOLICITORS	13,600	65,000	3,800	82,400	14,500	96,900
J R STEVENSON & MARSHALL SOLICITORS	23,000	19,700	39,600	82,300	14,600	96,800
DONALDSON & CO SOLICITORS	41,600	19,800	20,800	82,200	14,500	96,600
STIRLING & CO SOLICITORS	16,000	59,000	7,000	82,000	14,400	96,400
GEDDES & CO COURT LAWYERS	32,700	-	48,700	81,400	14,300	95,700
ADAIR & BRYDEN SOLICITORS	34,700	6,700	39,700	81,100	14,300	95,400
BARNETTS SOLICITORS	30,400	19,800	30,200	80,400	14,300	94,700
GRAYS SOLICITORS	25,500	16,400	38,100	80,000	14,100	94,100
A C O'NEILL & CO	25,500	53,100	1,100	79,700	14,100	93,700
MURPHY & CO	16,700	-	62,600	79,300	13,900	93,200
BROPHY & CO SOLICITORS	11,800	65,400	500	77,700	13,600	91,400
C F BOYLE & CO SOLICITORS	13,200	-	64,100	77,300	13,500	90,800
FIONA CHRISTIE SOLICITOR	7,600	-	69,500	77,100	13,600	90,700
CASTLEMILK LAW & MONEY ADVICE CENTRE	85,100	4,700	-	89,800	-	89,800
MORGANS SOLICITORS	15,200	18,100	42,900	76,200	13,500	89,600
HEPWORTH & CO SOLICITORS	23,600	10,800	41,700	76,100	13,400	89,400
JOHN PRYDE SOLICITORS	12,300	-	62,000	74,300	13,000	87,300
JAS. S GROSSET SOLICITORS	37,700	18,800	17,600	74,100	13,000	87,100
BRIAN D SELBY & CO SOLICITORS	16,500	-	57,400	73,900	12,900	86,800
WHITTEN & CO SOLICITORS	9,200	-	63,700	72,900	12,800	85,700
NICOL HARVEY & PIERCE SOLICITORS	14,600	1,700	56,500	72,800	12,900	85,600
COMRIE POLLOCK LAW PARTNERSHIP SOLICITORS	21,800	49,000	1,200	72,000	12,800	84,900
PACITTI JONES SOLICITORS	27,700	33,100	10,800	71,600	12,800	84,300
MCCANN & CO SOLICITORS	7,100	-	64,600	71,700	12,500	84,300
ROBERTSON SMITH SOLICITORS	11,100	16,400	43,200	70,700	12,400	83,100
PHILIP ROONEY & CO SOLICITORS	10,300	-	60,100	70,400	12,400	82,800
IAIN SMITH & CO SOLICITORS	37,500	32,700	-	70,200	12,500	82,800
E THORNTON & CO SOLICITORS	27,900	8,200	34,200	70,300	12,400	82,600
R T MCCORMACK SOLICITORS	2,800	-	67,200	70,000	12,300	82,300
AUSTIN KELLY & CO SOLICITORS	50,200	11,700	7,200	69,100	12,400	81,500
GILLESPIE GIFFORD & BROWN SOLICITORS	23,600	25,200	20,300	69,100	12,300	81,400
CASSELS SOLICITORS	6,900	3,000	59,200	69,100	12,100	81,200
ANTHONY QUINN SOLICITOR ADVOCATE	-	-	81,200	81,200	-	81,200
BRADLEY CAMPBELL & CO. SOLICITORS	9,900	43,000	16,100	69,000	12,100	81,200
ANDREW HADDON & CROWE SOLICITORS	13,300	25,300	30,100	68,700	12,100	80,700
JAMES R WALLACE SOLICITORS	-	-	68,400	68,400	12,000	80,400
BELL & CO SOLICITORS	12,200	13,400	42,300	67,900	11,900	79,700
T G BRADSHAW & CO SOLICITORS	16,200	25,700	25,400	67,300	11,800	79,100
FRAZER COOGANS SOLICITORS	14,300	27,300	25,300	66,900	11,800	78,700
THE MACKENZIE LAW PRACTICE SOLICITORS	16,000	13,300	37,400	66,700	11,700	78,400
J M & J MAILER SOLICITORS	15,400	21,200	30,000	66,600	11,700	78,400
MEGSON & CO SOLICITORS	3,100	-	63,000	66,100	11,600	77,600
MACNAIRS SOLICITORS	17,900	35,700	12,000	65,600	11,500	77,000
SIMPSON MACDONALD SOLICITORS	25,700	32,900	6,700	65,300	11,600	76,800
BREADY & CO SOLICITORS	3,100	-	62,100	65,200	11,400	76,600
ALLANS SOLICITORS	5,800	-	59,100	64,900	11,400	76,200
MIKE DAILLY SOLICITORS	36,400	27,800	-	64,200	11,400	75,700
MCGRADE & COMPANY	59,000	5,200	-	64,200	11,400	75,600
C & D MACTAGGART SOLICITORS	13,800	3,600	46,600	64,000	11,300	75,300
F T & D C WALLACE SOLICITORS	19,200	28,600	15,800	63,600	11,200	74,800
SOLICITORS DIRECT	12,900	7,300	43,100	63,300	11,100	74,400
BEVERIDGE HERD & SANDILANDS SOLICITORS	23,700	12,300	27,200	63,200	11,200	74,300
PATRICK WHEATLEY SOLICITORS	-	-	63,000	63,000	11,000	74,000
D W SHAW SOLICITORS	24,400	15,400	23,000	62,800	11,200	73,900
RENFREW & COMPANY SOLICITORS	16,500	25,700	20,600	62,800	11,200	73,900
MICHAEL LOTT SOLICITORS	23,200	11,300	28,000	62,500	11,100	73,700
IAN MILLIGAN SOLICITOR	5,800	-	56,800	62,600	11,000	73,600
RAEBURN HOPE SOLICITORS	16,300	19,600	26,600	62,500	11,000	73,500
RAEBURN CHRISTIE CLARK & WALLACE SOLICITORS	14,700	27,000	20,700	62,400	11,100	73,500
JAMES GUTHRIE & CO SOLICITORS	20,900	29,200	12,300	62,400	11,000	73,400
LINDSAY SOLICITORS	24,500	6,100	30,700	61,300	10,900	72,300
ADAM BEVAN & CO SOLICITORS	5,600	-	53,800	59,400	10,400	69,800
MICHAEL HORSMAN & CO SOLICITORS	8,000	-	50,600	58,600	10,300	68,900
NICOLSON O'BRIEN SOLICITORS	8,000	11,100	39,200	58,300	10,200	68,500
DOUGLAS PETERS & CO SOLICITORS	30,200	27,600	300	58,100	10,300	68,300
GHAZALA AHMED, ROBERTSON & ROSS	53,400	2,200	2,600	58,200	10,100	68,300
MCCAFFERTY & CO SOLICITORS	14,400	11,500	32,000	57,900	10,200	68,100
D.N.L.C.	67,100	200	-	67,300	-	67,300
MHARI S MACTAGGART SOLICITORS	18,000	36,900	2,300	57,200	10,100	67,200
BLACK & GUILD SOLICITORS	10,800	6,500	39,800	57,100	10,000	67,000
PRIMROSE & GORDON SOLICITORS	7,300	38,100	11,300	56,700	9,900	66,600
ANDERSON SHAW & GILBERT SOLICITORS	8,800	42,900	4,500	56,200	10,000	66,200
MCCASH & HUNTER SOLICITORS	32,000	23,900	-	55,900	10,100	66,000
MCINTYRE & CO SOLICITORS	12,500	20,000	23,500	56,000	9,900	66,000
KETCHEN & STEVENS SOLICITORS	9,100	46,700	-	55,800	9,800	65,600
STIRLING & GILMOUR SOLICITORS	24,400	26,000	5,100	55,500	10,000	65,400
ROSS STRACHAN & CO SOLICITORS	13,100	24,500	17,800	55,400	9,800	65,200
AUSTIN LAFFERTY SOLICITORS	17,400	16,400	21,100	54,900	9,800	64,700
DEAN THOMSON & CO SOLICITORS	16,800	27,000	11,200	55,000	9,800	64,600
MCKINNON HEWITT SOLICITORS	36,900	17,700	-	54,600	9,800	64,300
IAN S SMART & CO SOLCITORS	17,300	18,400	19,000	54,700	9,600	64,300
ALEX MITCHELL & SONS SOLICITORS	12,900	11,100	30,600	54,600	9,600	64,300
ROGER WEBB	2,700	-	51,800	54,500	9,500	64,000
BEAUMONT & CO SOLICITORS	16,600	18,700	18,600	53,900	9,600	63,600
RAYMOND MCILWAM & CO	5,500	-	57,200	62,700	-	62,800
BUCHANAN BURTON SOLICITORS	11,200	29,000	13,000	53,200	9,400	62,500
MELLICKS SOLICITORS	12,100	40,100	-	52,200	9,200	61,300
ROBERT W MERCER SOLICITORS	20,000	1,700	30,300	52,000	9,100	61,000
MILLER HENDRY SOLICITORS	22,000	29,800	- 100	51,700	9,200	60,900
CONROY MCINNES SOLICITORS	28,600	8,300	14,800	51,700	9,200	60,900
DAVIDSON & SHIRLEY SOLICITORS	7,600	1,900	42,100	51,600	9,100	60,600
JAMES M CARMICHAEL SOLICITOR	4,200	1,700	45,600	51,500	9,000	60,400
MUIRHEAD BUCHANAN SOLICITORS	21,900	25,100	4,300	51,300	9,200	60,400
GOURLEY MCBAIN SOLICITORS	17,300	17,000	16,500	50,800	8,900	59,700
MCLACHLAN KONOPKA & CO SOLICITORS	18,000	21,900	10,500	50,400	8,900	59,300
MICHAEL MCGINLEY & CO SOLICITORS	4,200	-	55,100	59,300	-	59,300
INVERNESS LEGAL SERVICES FOR CRIMINAL ADVOCACY	3,700	-	46,700	50,400	8,700	59,100
MCINTOSH MCTAGGART	19,600	29,400	1,200	50,200	8,900	59,100
MARGARET GRAY & COMPANY SOLICITORS	24,700	25,200	-	49,900	9,000	59,000
HUTCHESON & CO SOLICITORS	6,100	43,600	-	49,700	8,700	58,400
HAY CASSELS SOLICITORS	20,000	22,200	7,100	49,300	8,700	57,900
KIPPEN CAMPBELL SOLICITORS	23,100	23,800	2,100	49,000	8,800	57,700
CORRIGALL BLACK SOLICITORS	13,300	10,800	24,800	48,900	8,700	57,600
JOHN MACAULAY & CO SOLICITORS	8,600	-	40,000	48,600	8,500	57,100
BANKS DEVLIN & CO SOLICITORS	13,400	5,500	29,400	48,300	8,600	56,800
BLACKADDER & MCMONAGLE SOLICITORS	15,100	33,000	-	48,100	8,600	56,700
AITKEN NAIRN SOLICITORS	17,600	29,800	600	48,000	8,600	56,500
SINCLAIR MCCORMICK & GIUSTI MARTIN SOLICITORS	14,400	17,800	15,500	47,700	8,400	56,100
LYONS LAING SOLICITORS	22,800	8,100	16,500	47,400	8,400	55,700
MCSHERRY HALLIDAY SOLICITORS	26,400	22,200	- 1,500	47,100	8,400	55,500
GRAY & CONNOCHIE SOLICITORS	14,700	11,500	20,900	47,100	8,400	55,400
T G BANNIGAN & CO SOLICITORS	-	-	47,000	47,000	8,200	55,200
SHARKEY & CO	3,500	-	42,900	46,400	8,100	54,500
SKENE EDWARDS SOLICITORS	20,900	25,200	-	46,100	8,100	54,200
CAROL A GARVIE SOLICITOR	15,900	15,700	14,300	45,900	8,200	54,100
G W T MURPHY & CO SOLICITORS	5,900	17,600	22,300	45,800	8,100	53,900
MCLEANS SOLICITORS	5,200	-	40,600	45,800	8,000	53,900
J WATSON SCOTT & CO SOLICITORS	10,100	13,800	21,800	45,700	8,100	53,800
MCKINNON FORBES SOLICITORS	13,700	30,900	500	45,100	8,000	53,200
ELIZABETH WELSH FAMILY LAW PRACTICE	17,400	27,500	100	45,000	8,100	53,100
CAMERON K RUSSEL I/T TO REID GRAY & CO SOLICITORS	15,400	-	29,500	44,900	7,900	52,900
GILMORE LEWIS SOLICITORS	12,800	24,400	7,500	44,700	7,900	52,700
LATHAM & CO SOLICITORS	16,300	12,600	15,000	43,900	8,000	51,900
ADRIAN STALKER & CO SOLICITORS	36,300	7,500	-	43,800	7,800	51,600
MURNIN MCCLUSKEY SOLICITORS	14,100	21,600	8,000	43,700	7,800	51,600
BLACK HAY SOLICITORS	13,600	7,900	22,300	43,800	7,800	51,600
ROBERTSON PAUL SOLICITORS	10,800	33,000	-	43,800	7,700	51,500
REILLY MCGINLEY SOLICITORS	19,400	23,300	900	43,600	7,700	51,300
FAGANS SOLICITORS	12,800	2,700	28,400	43,900	7,000	50,900
J K CAMERON SOLICITORS	11,300	13,100	18,700	43,100	7,600	50,700
MCINTOSH & MACLACHLAN SOLICITORS	20,900	8,300	13,900	43,100	7,600	50,700
RUTH ANDERSON SOLICITORS	21,700	3,700	17,500	42,900	7,600	50,500
MACINTOSH HUMBLE SOLICITORS	19,600	14,200	8,700	42,500	7,600	50,100
J MCSPARRAN & MCCORMICK SOLICITORS	400	400	41,800	42,600	7,500	50,000
KERR CHAMBERS LYNCH & CO SOLICITORS C/0 GERBER LAND	20,100	500	21,900	42,500	7,500	50,000
LEVY & MACRAE SOLICITORS	700	28,300	13,200	42,200	7,400	49,500
MCANDREW & CO SOLICITORS	15,700	16,500	9,800	42,000	7,500	49,400
MATHIE MORTON BLACK & BUCHANAN SOLICITORS	14,400	22,800	4,800	42,000	7,400	49,400
JAIN, NEIL & RUDDY	29,300	7,600	4,800	41,700	7,400	49,100
DOYLE & CO SOLICITORS	9,700	8,600	23,400	41,700	7,400	49,000
MOZOLOWSKI WYSE SOLICITORS	16,300	8,500	16,500	41,300	7,400	48,600
DRUMCHAPEL LAW & MONEY ADVICE CENTRE	48,400	-	-	48,400	-	48,400
STEVEN QUITHER & CO SOLICITORS	13,900	2,900	23,900	40,700	7,300	48,000
KERR & CO SOLICITORS	13,100	6,200	21,300	40,600	7,200	47,800
KEE SOLICITORS	10,300	8,900	21,700	40,900	6,900	47,700
JOHN MULHOLLAND SOLICITOR	200	-	40,400	40,600	7,100	47,700
ETHNIC MINORITIES LAW CENTRE SOLICITOR	44,700	2,800	-	47,500	-	47,400
D & J DUNLOP SOLICITORS	9,900	1,700	28,600	40,200	7,100	47,300
STIRLING EUNSON & FERGUSON SOLICITORS	20,200	10,900	8,600	39,700	7,200	47,000
BARCLAY & CO	12,900	10,100	16,600	39,600	7,000	46,700
MATHIE MACLUCKIE SOLCITORS	11,500	24,100	3,600	39,200	7,000	46,300
HIGHLAND LAW PRACTICE	9,300	6,200	23,500	39,000	6,900	45,900
JAS CAMPBELL & CO W.S. SOLICITORS	20,100	10,800	7,900	38,800	6,900	45,700
SHIELLS SOLICITORS	9,600	2,900	26,300	38,800	6,800	45,600
JOHN J SMITH & CO SOLICITORS & LAW ACCOUNTANTS	10,000	9,200	19,000	38,200	6,700	44,900
CAMPBELL SIEVEWRIGHT & CO SOLICITORS	10,600	14,200	13,200	38,000	6,700	44,700
CHARLES WOOD & SON SOLICITORS	10,300	16,800	11,000	38,100	6,700	44,700
MORISONS SOLICITORS	-	37,800	-	37,800	6,600	44,500
JARDINE DONALDSON SOLICITORS	14,800	12,600	10,000	37,400	6,600	44,100
BOWMAN SOLICITORS	21,300	16,000	-	37,300	6,700	44,000
MCDAID FARRELL SOLICITORS	1,200	1,800	34,100	37,100	6,500	43,700
FRIELS SOLICITORS	11,600	18,100	7,300	37,000	6,600	43,600
SCOTT MCQUIRE & CO	2,200	-	38,100	40,300	3,200	43,500
LYNCH & CO SOLICITORS	6,700	10,900	19,400	37,000	6,500	43,400
MANN & CO	3,800	-	39,400	43,200	-	43,100
MAINS SOLICITORS	16,300	11,700	8,400	36,400	6,500	42,900
MACBETH CURRIE & CO SOLICITORS	19,400	12,700	4,200	36,300	6,600	42,900
COPELAND & CO SOLICITORS	1,600	-	34,600	36,200	6,300	42,600
MELROSE & PORTEOUS SOLICITORS	9,900	5,600	20,700	36,200	6,400	42,600
EILEEN M J PATERSON SOLICITOR	500	-	41,600	42,100	-	42,100
BURNSIDE KEMP FRASER ADVOCATES	10,300	24,400	1,000	35,700	6,300	41,900
D P B KANE & CO SOLICITORS	9,800	-	25,600	35,400	6,200	41,500
WOODS SOLICITORS	8,900	10,600	15,700	35,200	6,200	41,400
PAISLEY LAW CENTRE SOLICITORS	35,300	5,900	-	41,200	-	41,200
COCHRAN DICKIE & MACKENZIE SOLICITORS	17,800	17,200	- 300	34,700	6,200	40,900
MOWAT HALL DICK SOLICITORS	17,000	17,300	300	34,600	6,200	40,900
HANNAY FRASER & CO SOLICITORS	7,700	1,000	25,800	34,500	6,100	40,500
FYFE & MURRAY SOLICITORS	15,800	12,900	5,700	34,400	6,100	40,500
MACALLANS	20,400	13,300	500	34,200	6,200	40,400
WM CRATE & CO SOLICITORS	9,900	2,200	22,100	34,200	6,100	40,300
POMPHREYS SOLICITORS	17,600	16,000	500	34,100	6,100	40,100
R & R URQUHART (INC. MACGREGOR & CO) SOLICITORS	12,500	21,300	100	33,900	6,000	40,000
S F WILSON SOLICITORS	10,900	21,800	1,200	33,900	6,000	40,000
CLARK & WALLACE SOLICITORS	2,100	31,500	-	33,600	5,900	39,500
RUTHVEN KEENAN POLLOCK & CO SOLICITORS	2,900	6,600	24,100	33,600	5,900	39,500
D H MACNEILL & CO SOLICITORS	1,000	-	38,000	39,000	-	39,100
KINNEAR & FALCONER SOLICITORS	8,900	8,500	15,600	33,000	5,800	38,800
A F & C D SMITH SOLICITORS	5,000	6,200	21,300	32,500	5,700	38,300
GWEN WOOD SOLICITOR	10,800	8,600	12,900	32,300	5,700	38,100
MACARTHUR STEWART SOLICITORS	11,300	9,400	11,700	32,400	5,800	38,100
GALLAGHER SOLICITORS	27,100	-	5,200	32,300	5,700	38,000
HASTINGS & CO SOLICITORS	12,000	17,000	3,300	32,300	5,700	37,900
J & G WILSON SOLICITORS	13,700	12,400	6,000	32,100	5,700	37,900
ELAINE BRUNGER & CO	2,000	-	30,000	32,000	5,600	37,500
S P FLANAGAN SOLICITORS	2,400	-	29,500	31,900	5,600	37,400
CAIRNS & CO SOLICITORS	8,800	200	22,400	31,400	5,500	36,900
STEEL ELDRIDGE STEWART	14,700	9,700	6,900	31,300	5,600	36,900
ALLAN GRANT SOLICITORS	22,000	6,800	2,300	31,100	5,700	36,800
LOWS ORKNEY SOLICITORS	7,200	8,500	15,300	31,000	5,500	36,500
BALLANTYNE & COPLAND SOLICITORS	15,500	11,000	4,500	31,000	5,600	36,500
TAIT & MACKENZIE SOLICITORS	3,000	18,700	9,300	31,000	5,500	36,400
HARPER ROBERTSON & SHANNON SOLICITORS	8,500	13,400	9,100	31,000	5,400	36,300
ANN OGG SOLICITOR ADVOCATE	-	-	35,900	35,900	-	35,900
MASTERS LEGAL SERVICES	8,200	3,600	18,700	30,500	5,400	35,900
HADDON & TURNBULL SOLICITORS	5,400	2,500	21,800	29,700	5,300	35,100
CLARE RYAN SOLICITOR	4,400	-	30,600	35,000	-	35,000
CONNELL & CONNELL SOLICITORS	12,400	17,300	-	29,700	5,300	34,900
MACDONALDS SOLICITORS	12,100	17,500	-	29,600	5,300	34,900
ALASTAIR C MACMILLAN SOLICITORS	900	18,900	9,600	29,400	5,200	34,600
WHITELAW EDGAR & BALDWIN SOLICITORS	8,100	16,100	5,000	29,200	5,200	34,400
HAROLD W JOSEPH SOLICITORS	3,800	25,300	-	29,100	5,100	34,200
MUNRO & NOBLE SOLICITORS	3,300	25,100	-	28,400	5,000	33,500
A B & A MATTHEWS SOLICITORS	9,300	14,500	4,700	28,500	5,000	33,400
SIMPSON & MARWICK SOLICITORS	1,900	15,900	10,600	28,400	5,000	33,300
COCKBURN MCGRANE SOLICITORS	5,200	23,100	-	28,300	5,000	33,300
GILLIAN BAKER & CO	14,700	11,700	4,200	30,600	2,200	32,800
NEILL CLERK & MURRAY SOLICITORS	7,300	17,900	2,700	27,900	4,900	32,700
STEVENSON KENNEDY SOLICITORS	7,900	6,300	12,900	27,100	4,800	32,000
SMAIL & EWART SOLICITORS	5,600	8,900	12,600	27,100	4,800	32,000
THOMAS J MCDONALD SOLICITOR	5,200	-	21,900	27,100	4,700	31,800
THE ANDERSON PARTNERSHIP SOLICITORS	2,000	25,100	-	27,100	4,700	31,800
W & J REID SOLICITORS	8,800	10,400	7,800	27,000	4,800	31,800
MCMILLAN KILPATRICK SOLICITORS	4,700	5,500	16,800	27,000	4,800	31,700
JAMES STEWART & CO SOLICITORS	200	26,800	-	27,000	4,700	31,700
BUCHANAN DICKSON FRAME SOLICITORS	9,000	13,000	4,800	26,800	4,800	31,600
HAMILTON ROSS SOLICITORS	2,800	10,700	13,000	26,500	4,600	31,100
BRUNTON MILLER SOLICITORS	11,700	11,300	3,300	26,300	4,700	31,000
H K PAUL & CO SOLICITORS	2,800	-	23,500	26,300	4,600	30,900
MUNRO LIDDELL SOLICITORS	12,400	13,600	-	26,000	4,700	30,700
BONAR MACKENZIE SOLICITORS	6,900	19,000	-	25,900	4,600	30,600
VALERIE JOHNSTON SOLICITOR	7,100	4,600	14,400	26,100	4,500	30,600
BARROWMAN & PARTNERS SOLICITORS	18,500	7,200	-	25,700	4,800	30,500
STEWART & MCISAAC SOLICITORS	3,200	16,200	6,300	25,700	4,600	30,200
MACDONALD MACIVER & CO SOLICITORS	2,900	3,700	19,100	25,700	4,500	30,200
BOYD & NAPIER SOLICITORS	8,300	1,000	16,300	25,600	4,500	30,200
T F REID & DONALDSON SOLICITORS	14,300	8,900	2,300	25,500	4,500	30,000
WILLIAM LAVELLE SOLICITORS	1,100	-	28,800	29,900	-	29,900
RAYMOND FERGUSON & CO SOLICITORS	2,600	-	22,800	25,400	4,400	29,900
MCCONNACHIE & CO SOLICITORS	6,300	6,300	12,700	25,300	4,500	29,800
NELSON GIBB & LANDA SOLICITORS	2,700	2,900	19,700	25,300	4,400	29,700
MACHARDY ALEXANDER & WHYTE SOLICITORS	6,000	12,100	7,000	25,100	4,500	29,600
MACPHERSON & CO SOLICITORS	8,200	16,700	-	24,900	4,400	29,400
MACGREGOR & CO SOLICITORS	12,300	12,000	500	24,800	4,500	29,300
STORMONTH DARLING SOLICITORS	10,300	7,500	7,100	24,900	4,400	29,300
JOHN JACKSON & DICK SOLICITORS	16,500	5,900	2,200	24,600	4,500	29,100
NICOL & CO	6,200	18,600	-	24,800	4,200	29,000
GRANT BROWN LINDSAY SOLICITORS	2,700	21,800	-	24,500	4,300	28,800
CAMERON PINKERTON & CO SOLICITORS	9,800	14,500	-	24,300	4,400	28,600
STUART & STUART SOLICITORS	11,200	13,000	-	24,200	4,300	28,400
HOLMES MACKILLOP SOLICITORS	4,900	19,200	-	24,100	4,300	28,400
JAMES A MCCANN & CO SOLICITORS	10,300	400	13,500	24,200	4,200	28,300
MICHAEL CHAPMAN SOLICITORS	1,500	-	22,300	23,800	4,200	28,000
ARCHIBALD SHARP & SON SOLICITORS	12,700	4,300	6,500	23,500	4,200	27,800
INKSTERS SOLICITORS	6,700	16,500	-	23,200	4,100	27,300
BMK WILSON	13,200	9,600	-	22,800	4,200	27,000
BROWN & MCRAE SOLICITORS	5,600	11,400	5,800	22,800	4,000	26,900
D M MACKINNON WS SOLICITORS	4,100	5,100	13,500	22,700	4,000	26,700
JAMESON & MACKAY SOLICITORS	6,100	10,800	5,500	22,400	4,000	26,300
LEONARDS SOLICITORS	9,400	3,000	9,700	22,100	3,900	26,000
RAYMOND F BAINBRIGGE SOLICITORS	19,400	-	2,400	21,800	3,800	25,700
FORREST CAMPBELL & ANDERSON SOLICITORS	4,600	7,600	9,400	21,600	3,800	25,400
CALLAN & CO SOLICITORS	3,900	13,000	4,700	21,600	3,800	25,300
M G SYKES & CO SOLICITORS	21,500	-	-	21,500	3,800	25,300
WRIGHT & CRAWFORD SOLCITORS	10,000	11,300	-	21,300	3,900	25,200
JAMES GRANT & CO SOLICITORS	2,500	-	22,500	25,000	-	25,100
BALL MCLEAN & CO SOLICITORS	5,900	-	15,300	21,200	3,700	24,900
J STUART COBB SOLICITORS	3,500	-	17,600	21,100	3,700	24,800
WINK & MACKENZIE SOLICITORS	1,500	500	19,000	21,000	3,700	24,600
ADAM COCHRAN SOLICITORS	5,000	15,900	-	20,900	3,700	24,600
STODARTS SOLICITORS	6,700	14,000	-	20,700	3,700	24,400
BURNETT & REID SOLICITORS	7,500	12,900	-	20,400	3,600	24,000
J GREER MCROBERTS SOLICITORS	-	-	20,300	20,300	3,600	23,900
ANDERSON MACARTHUR & CO SOLICITORS	5,400	9,100	5,600	20,100	3,500	23,600
WILLIAM SKELTON & CO SOLICITORS	7,700	8,900	3,300	19,900	3,600	23,500
GOLDSMITH & HUGHES SOLICITORS	12,000	7,600	-	19,600	3,500	23,100
MASSON & GLENNIE SOLICITORS	4,600	10,300	4,600	19,500	3,600	23,100
NICOLSON & CO	900	1,200	20,900	23,000	-	23,000
CAMPBELL RIDDELL BREEZE PATERSON SOLICITORS	8,200	11,300	-	19,500	3,400	22,900
ALEX MCALLISTER & MCKECHNIE SOLICITORS	19,000	400	-	19,400	3,500	22,900
SOUTH FORREST SOLICITORS	3,400	8,600	6,900	18,900	3,300	22,200
ANTONS SOLICITORS	3,100	5,300	10,400	18,800	3,300	22,200
KENNETH PATERSON SOLICITORS	18,900	-	-	18,900	3,300	22,200
PETERKIN & KIDD SOLICITORS	2,400	15,600	700	18,700	3,300	22,000
PETERKINS SOLICITORS	4,200	11,900	2,300	18,400	3,300	21,800
STEWART WATT & CO SOLICITORS	7,800	6,200	4,400	18,400	3,300	21,700
STUART WILSON DICKSON & CO SOLICITORS	7,000	1,500	9,800	18,300	3,300	21,500
STEPHEN & ROBB SOLICITORS	1,300	16,200	-	17,500	3,100	20,600
HEWATS SOLICITORS	6,600	900	9,800	17,300	3,100	20,400
ISABEL J ANDERSON W.S	17,000	-	-	17,000	3,100	20,100
DOUGHTYS SOLICITORS	7,800	9,200	-	17,000	3,100	20,100
GAVIN BAIN & CO SOLICITORS	1,400	-	15,600	17,000	3,000	20,000
GEORGESONS	5,200	8,500	3,300	17,000	3,000	19,900
SCOTT ALEXANDER SOLICITORS	7,700	9,100	-	16,800	3,000	19,700
STEWART MURRAY & COMPANY SOLICITORS	2,400	800	13,500	16,700	2,900	19,700
EWAN HARRIS & CO SOLICITORS	7,800	3,500	5,200	16,500	3,000	19,500
BANNATYNE KIRKWOOD FRANCE & CO SOLICITORS	5,500	9,700	1,300	16,500	2,900	19,400
WILSON & JARVIS SOLICITORS	4,800	4,300	7,400	16,500	2,900	19,300
PAUL W RALPH SOLICITOR	1,400	-	17,900	19,300	-	19,200
HANN & CO SOLICITORS	8,800	7,300	-	16,100	2,900	19,100
WILSONE & DUFFUS SOLICITORS	7,200	6,100	3,000	16,300	2,900	19,100
RGM SOLICITORS	9,300	6,600	300	16,200	2,900	19,000
A J M LEGAL SERVICES SOLICITORS	500	-	15,600	16,100	2,800	19,000
MARTIN RAMSAY MCINNES SOLICITOR	600	-	18,200	18,800	-	18,700
CARR BERMAN CRICHTON SOLICITORS	6,500	9,300	-	15,800	2,800	18,600
BRAIDWOODS SOLICITORS	1,800	4,800	9,100	15,700	2,800	18,500
PATTEN & PRENTICE SOLICITORS	7,000	8,700	-	15,700	2,800	18,500
A & W M URQUHART SOLICITORS	1,000	14,600	-	15,600	2,800	18,400
LAWFORD KIDD SOLICITORS	-	15,600	-	15,600	2,700	18,300
MURRAY GILLIES & WILSON SOLICITORS	5,800	2,200	7,200	15,200	2,700	17,800
ALEXANDER MCBURNEY SOLICITOR	17,800	-	-	17,800	-	17,800
J D CLARK & ALLAN SOLICITORS	700	3,200	11,000	14,900	2,600	17,500
D A MILLIGAN & CO SOLICITORS	1,600	-	13,200	14,800	2,600	17,400
THE KELLAS PARTNERSHIP	7,100	3,400	4,200	14,700	2,600	17,300
GEBALS SOLICITORS	500	14,000	-	14,500	2,500	17,100
PHILP & MILLER SOLICITORS	3,200	6,400	4,900	14,500	2,600	17,000
GOSTELOW & CO SOLICITORS	7,100	3,800	6,100	17,000	-	17,000
SHERIDANS SOLICITORS	5,800	8,500	-	14,300	2,500	16,900
ALEXANDER GEORGE & CO SOLICITORS	7,500	5,000	1,800	14,300	2,600	16,900
PATTISON & SIM SOLICITORS	1,700	12,200	300	14,200	2,500	16,700
JOHN OWENS & CO SOLICITORS	2,300	2,600	9,100	14,000	2,500	16,500
PALFREYMAN ASS	5,000	11,700	-	16,700	- 200	16,400
MATHIE LENNOX & CO SOLICITORS	8,500	5,000	-	13,500	2,400	15,900
MCILROY HIPWELL SOLICITORS	8,100	5,300	-	13,400	2,400	15,800
LAURIE & CO	9,500	3,700	-	13,200	2,400	15,700
BENNETT & ROBERTSON LLP SOLICITORS	1,400	10,400	1,500	13,300	2,300	15,600
MALCOLM & HUTCHISON SOLICITORS	1,200	100	11,700	13,000	2,300	15,400
D'AMBROSIO SSC SOLICITORS	3,200	12,200	-	15,400	-	15,300
J C BARTLETT & CO SOLICITORS	3,000	400	11,200	14,600	-	14,600
WATSON & LYALL BOWIE SOLICITORS	3,600	5,400	3,300	12,300	2,200	14,400
GUARINO & KIRK SOLICITORS	1,600	-	10,700	12,300	2,200	14,400
ANDERSON BANKS SOLICITORS	300	8,100	3,900	12,300	2,100	14,400
DAVID JOHNSON & CO SOLICITORS	3,900	8,300	-	12,200	2,200	14,400
PAULL & WILLIAMSONS SOLICITORS	500	11,500	-	12,000	2,100	14,100
CARRICK ROBB SOLICITORS	6,100	5,700	-	11,800	2,100	13,900
THOMAS CARLIN & PENDER SOLICITORS	2,600	-	9,200	11,800	2,100	13,800
DOUGLAS THOMSON SOLICITORS	2,000	1,200	8,400	11,600	2,000	13,600
HAIG-SCOTT & CO SOLICITORS	3,100	7,900	500	11,500	2,000	13,600
GRANT & WYLIE SOLICITORS	400	1,200	9,700	11,300	2,000	13,200
BANKS & CO	1,000	-	10,200	11,200	2,000	13,100
GORDON FLEETWOOD	-	-	12,800	12,800	-	12,800
HAMILTON WATT & CO SOLICITORS	2,900	7,800	-	10,700	1,900	12,600
DOUGLAS GILMOUR & SON SOLICITORS	1,900	2,000	6,800	10,700	1,900	12,600
MCRAE WS	400	1,100	11,000	12,500	-	12,600
WALTER GERRARD & CO SOLICITORS	4,900	3,700	1,900	10,500	1,900	12,500
MORAG FRASER & CO	5,000	5,600	100	10,700	1,800	12,500
DUTHIE WARD SOLICITORS	7,200	1,900	1,500	10,600	1,900	12,400
KINGSLEY WOOD & CO SOLICITORS	-	10,600	-	10,600	1,900	12,400
STEWART BALFOUR & SUTHERLAND SOLICITORS	3,100	7,100	-	10,200	1,800	12,100
PIERI GRAHAM SOLICITORS	3,100	7,000	-	10,100	1,800	11,900
MORISON & SMITH SOLICITORS	4,200	5,600	-	9,800	1,800	11,600
NICOLSON & CO	1,200	-	8,600	9,800	1,700	11,600
J WHITE & CO	6,300	-	3,500	9,800	1,700	11,400
R. S. JONES & COMPANY	1,300	-	8,200	9,500	1,700	11,200
KENNETH PATTULLO TRUSTEE FOR JOHN ATUAHENE	1,000	8,600	-	9,600	1,700	11,200
JEFFREY AITKEN & CO SOLICITORS	1,200	7,100	1,000	9,300	1,600	11,000
FREDERICK & CO SOLICITORS	2,200	3,400	3,700	9,300	1,600	11,000
IAN A MCFARLANE & CO SOLICITORS	4,000	5,200	-	9,200	1,600	10,800
DENIS C LONEY SOLICITOR	3,200	5,900	-	9,100	1,600	10,800
CALDERS SOLICITORS	5,400	3,700	-	9,100	1,600	10,700
GRAY MUIRHEAD SOLICITORS	3,800	5,300	-	9,100	1,700	10,700
FERGUSON MACSWEEN & STEWART SOLICITORS	2,000	7,000	-	9,000	1,600	10,700
CAMERON MACAULAY SOLICITORS	7,200	1,800	-	9,000	1,600	10,600
MCLEISH CARSWELL SOLICITORS	2,900	6,000	-	8,900	1,600	10,600
CARRUTHERS CURDIE STURROCK &CO SOLICITORS	300	8,600	-	8,900	1,600	10,400
BENNETTS SOLICITORS	4,100	4,300	500	8,900	1,600	10,400
DOMINIC SELLAR & CO	2,400	-	8,000	10,400	-	10,400
BANSKI & CO INC W J C REED & SONS	6,200	2,600	-	8,800	1,600	10,300
BELL & SCOTT SOLICITORS	-	8,700	-	8,700	1,500	10,300
ANDREW BROPHY	-	-	8,700	8,700	1,500	10,200
JOHN Y ROBERTSON & CO SOLICITORS	2,300	6,400	-	8,700	1,500	10,200
ROBERT KERR & COMPANY SOLICITORS C/O GERBER LAND	3,200	-	5,400	8,600	1,500	10,000
MACRAE STEPHEN & CO SOLICITORS	5,700	2,800	-	8,500	1,500	10,000
RUSSELL JONES & WALKER SOLICITORS	1,100	7,400	-	8,500	1,500	10,000
COWIE & CO	5,000	3,100	-	8,100	1,500	9,600
HARTER & CO SOLICITORS	1,500	1,900	4,700	8,100	1,400	9,600
GEBBIE & WILSON SOLCITORS	1,600	6,500	-	8,100	1,400	9,600
BOYD & CO SOLICITORS	1,200	-	6,800	8,000	1,400	9,400
CAVERS & CO SOLICITORS	1,200	2,500	4,200	7,900	1,400	9,400
TOM MCCARTNEY SOLICITORS	300	6,600	1,000	7,900	1,400	9,300
CAMPBELL & CO SOLICITORS	-	-	7,900	7,900	1,400	9,200
KEITH S BOVEY SOLICITORS	-	-	7,800	7,800	1,400	9,200
ALAN K SMITH SOLICITORS	300	7,400	-	7,700	1,400	9,200
MARSHALL ROSS & MUNRO SOLICITORS	800	6,900	-	7,700	1,400	9,100
MACPHERSON MAGUIRE COOK SOLICITORS	2,200	5,500	-	7,700	1,400	9,100
WILSONS SOLICITORS	4,400	500	2,700	7,600	1,400	8,900
MARTIN DUFFY SOLICITORS	100	-	8,800	8,900	-	8,900
JAMES & GEORGE COLLIE SOLICITORS	2,400	4,900	100	7,400	1,300	8,800
HUNTER BURNS & OGG SOLICITORS	2,100	3,700	1,500	7,300	1,300	8,700
BERRY SCULLION SOLICITORS	3,400	-	4,000	7,400	1,300	8,600
DAVIES WOOD SUMMERS SOLICITORS	2,300	2,700	2,300	7,300	1,300	8,600
AIKMAN RUSSEL & DUNLOP SOLICITORS	3,100	4,200	-	7,300	1,300	8,500
LOVELLS SOLICITORS	3,500	3,500	-	7,000	1,200	8,200
MACKENZIE & CORMACK SOLICITORS	2,600	4,400	-	7,000	1,200	8,200
WILLIAMSON & HENRY SOLICITORS	1,100	500	5,300	6,900	1,200	8,100
ROSS ROGERS & CO SOLICITORS	200	4,200	2,500	6,900	1,200	8,100
WALLACE HODGE & CO SOLICITOS	3,000	3,900	-	6,900	1,200	8,100
MACFARLANE YOUNG & CO SOLICITORS	3,300	3,500	-	6,800	1,200	8,000
MACROBERTS SOLICITORS	400	6,300	-	6,700	1,200	7,800
RANKIN & AITKEN SOLICITORS	2,300	2,100	2,100	6,500	1,200	7,600
HENDERSON BOYD JACKSON SOLICITORS	400	2,200	3,800	6,400	1,100	7,600
MIDDLETON ROSS & ARNOT SOLICITORS	3,900	800	1,700	6,400	1,100	7,500
MACMILLAN & CO SOLICITORS	3,400	3,000	-	6,400	1,100	7,500
FERGUSON DEWAR SOLICITORS	2,300	4,100	-	6,400	1,100	7,400
CAMERONS SOLICITORS	3,800	2,000	400	6,200	1,100	7,300
DONALDSON & HENDERSON SOLICITORS	1,500	4,700	-	6,200	1,100	7,200
MILLER GERRARD SOLICITORS	3,900	2,200	-	6,100	1,100	7,200
ANDREW MACKIE & CO SOLICITORS	3,100	3,000	-	6,100	1,100	7,100
VALLANCE KLINER & ASSOCIATES SOLICITORS	100	5,800	-	5,900	1,100	7,000
RENNIE & CO SOLICITORS	3,300	-	2,600	5,900	1,000	7,000
BROOKE & BROWN SOLICITORS	2,400	2,300	1,200	5,900	1,000	6,900
DUNCAN & WALLACE SOLICITORS	700	5,200	-	5,900	1,000	6,900
DREVER & HEDDLE SOLICITORS	1,300	4,500	-	5,800	1,000	6,900
C A PETRIE & CO SOLICITORS C/O MORGANS	5,000	400	200	5,600	1,000	6,700
THE HERD LAW PRACTICE	1,300	3,300	1,100	5,700	1,000	6,700
AUSTINS SOLICITORS	1,900	-	3,700	5,600	1,000	6,600
ROSSLYN MITCHELL TAYLOR & RAMSAY SOLICITORS	300	-	5,300	5,600	1,000	6,600
MORRISONS INC LAMONT MILLER SOLICITORS	2,100	3,400	-	5,500	1,000	6,500
LIDDLE & ANDERSON SOLICITORS	3,600	1,900	-	5,500	1,000	6,500
SUSAN CLARK ASSOCIATES	1,600	3,000	800	5,400	1,000	6,400
WALLACE QUINN & CO SOLICITORS	1,600	3,800	-	5,400	1,000	6,400
MITCHELLS ROBERTON SOLICITORS	1,300	4,000	-	5,300	900	6,300
GRIEVE GRIERSON MOODIE & WALKER SOLICITORS	4,500	800	-	5,300	900	6,200
COLLINS & CO SOLICITORS	1,800	1,800	1,700	5,300	900	6,200
W GRAHAM SUTHERLAND SOLICITORS	100	5,100	-	5,200	900	6,100
R B CAMPBELL & CO SOLICITORS	200	1,900	3,100	5,200	900	6,000
FERGUSON & WILL SOLICITORS	1,300	2,800	1,000	5,100	900	6,000
MESSRS MACASKILLS SOLCITORS	5,000	-	-	5,000	900	5,900
TAYLORS SOLICITORS	2,700	2,300	-	5,000	900	5,900
WARNERS SOLICITORS	4,000	1,000	-	5,000	900	5,900
ANDREW MCCARTAN & CO C/O JAMES A MCCANN	1,200	-	3,800	5,000	900	5,900
YOUNG ROBERTSON & CO SOLICITORS	1,500	3,500	-	5,000	900	5,800
BUCHANAN CAMPBELL SOLICITORS	-	4,900	-	4,900	900	5,700
MACLEAN & LOWSON SOLICITORS	2,700	2,100	-	4,800	900	5,700
BRADY LEGAL	2,500	2,400	-	4,900	900	5,700
C HOUSTON & CO SOLICITORS	3,800	1,000	-	4,800	900	5,700
SPRANG TERRAS SOLICITORS	1,500	2,000	1,200	4,700	900	5,600
MAIR MATHESON SOLICITORS	4,600	-	-	4,600	900	5,500
DERRICK TRAINER SOLICITORS	800	1,000	2,900	4,700	800	5,500
WADDELL & MACKINTOSH SOLICITORS	2,700	2,000	-	4,700	800	5,500
DOWLE SMITH & RUTHERFORD SOLICITORS	600	1,500	2,400	4,500	800	5,400
LAVERTY & CO SOLICITORS	1,300	1,500	1,700	4,500	800	5,300
ALLAN FINDLAY & CO SOLICITORS	3,300	-	1,100	4,400	800	5,300
MCCUSKER COCHRANE & GUNN SOLICITORS	4,100	-	300	4,400	800	5,200
GARDINER & NOBLE SOLICITORS	2,100	-	2,300	4,400	800	5,200
DAVID C CLAPHAM SOLICITOR	-	4,000	300	4,300	800	5,000
MACKENZIE & GRANT SOLICITORS	300	3,900	-	4,200	700	5,000
STEWART & OSBORNE SOLICITORS	1,200	1,900	1,200	4,300	800	5,000
SHEPHERD & WEDDERBURN SOLICITORS	-	4,300	-	4,300	700	5,000
BAXTER & CO SOLICITORS	4,200	-	-	4,200	700	4,900
GREEN TOWNS & COMPANY SOLICITORS	1,300	2,800	-	4,100	700	4,800
PATERSON HOLMS & CO SOLICITORS	1,300	2,800	-	4,100	700	4,800
WRIGHT JOHNSTON & MACKENZIE SOLICITORS	1,400	2,600	-	4,000	700	4,600
ROBERT A MACKINNON	4,600	-	-	4,600	-	4,600
STRONACHS SOLICITORS	1,800	2,100	-	3,900	700	4,600
JANE MACLEOD SOLICITORS	200	-	3,600	3,800	700	4,500
ANDERSON BAIN & CO SOLICITORS	900	2,900	-	3,800	700	4,500
MCCUSKER MCELROY & PARTNERSHIP	100	-	3,700	3,800	700	4,500
CLAIRMONTS SOLICITORS	600	2,900	-	3,500	600	4,200
HARPER MACLEOD	200	4,000	-	4,200	-	4,200
ALLEN & SHAW SOLICITORS	3,500	-	-	3,500	600	4,100
JOHN W GILBERTSON SOLICITOR	2,500	800	-	3,300	600	4,000
NOLF & CO SOLICITORS	500	-	3,400	3,900	-	3,900
MUNN & CO SOLICITORS	-	3,300	-	3,300	600	3,800
MACFARLANE & CO SOLICITORS	400	2,800	-	3,200	600	3,800
KAY & CO SOLICITORS	1,900	-	1,800	3,700	-	3,700
MACDOUGALL & CO SOLICITORS	-	-	3,600	3,600	-	3,600
HOWAT ASSOCIATES	2,100	900	-	3,000	600	3,600
HEADRICK INGLIS GLEN & CO SOLICITORS	600	-	2,400	3,000	500	3,500
JOHN J SLAVIN SOLICITORS	-	-	3,000	3,000	500	3,500
SEAGRAVE & CO SOLICITORS	-	-	3,000	3,000	500	3,500
ALASTAIR HART & CO SOLICITORS	1,800	1,100	100	3,000	500	3,500
MARLBOROUGH & CO SOLICITORS	400	2,500	-	2,900	500	3,400
MICHAEL T MCSHERRY SOLICITOR	-	-	2,900	2,900	500	3,400
MURRAY DONALD & CAITHNESS SOLICITORS	2,800	-	-	2,800	500	3,300
PATRICIA L MENNIE SOLICITOR	-	-	3,300	3,300	-	3,300
NICOLA SMITH SOLICITORS	2,700	100	-	2,800	500	3,300
GARDEN HAIG SOLICITORS	1,700	700	300	2,700	500	3,200
IRELAND & CO SOLICITORS	-	-	2,700	2,700	500	3,200
STEWART & BENNETT SOLICITORS	900	1,900	-	2,800	500	3,200
BISHOPS	-	2,700	-	2,700	500	3,200
CANNONS SOLICITORS	1,200	1,400	-	2,600	500	3,100
MCCLURE NAISMITH SOLICITORS	1,200	1,400	-	2,600	500	3,100
MCKINNON & CO SOLICITORS	2,600	-	-	2,600	500	3,100
THE SPENCE GLEESON PARTNERSHIP SOLICITORS	2,600	-	-	2,600	500	3,100
MACLEODS WS SOLICITORS	1,700	300	600	2,600	500	3,000
GORDON WILSON SOLICITORS	2,500	-	-	2,500	400	2,900
MOONEYS SOLICITORS	200	-	2,100	2,300	400	2,700
J E MARR & CO SOLICITORS	-	2,300	-	2,300	400	2,700
MCCORMICK & NICHOLSON SOLICITORS	2,300	-	-	2,300	400	2,700
MCCARTNEY STEWART SOLICITORS	400	1,900	-	2,300	400	2,700
HOSACK & SUTHERLAND SOLICITORS	400	1,700	200	2,300	400	2,700
ALDER HOGG & CO SOLICITORS	1,800	400	-	2,200	400	2,600
J L ANDERSON SOLICITORS	1,900	300	-	2,200	400	2,600
R & J BURNS & CO SOLICITORS	2,200	-	-	2,200	400	2,600
A & R ROBERTSON & BLACK SOLICITORS	2,100	100	-	2,200	400	2,600
CLARK & ROSS SOLICITORS	700	1,400	-	2,100	400	2,500
TAIT & PETERSON SOLICITORS	1,400	700	-	2,100	400	2,400
S J FREED & CO SOLICITORS	2,000	-	-	2,000	400	2,400
BLACKWOOD & SMITH SOLICITORS	1,000	-	1,000	2,000	400	2,400
WHELAN & CO	300	-	2,000	2,300	100	2,400
IAIN MORTON SOLICITOR	200	-	2,200	2,400	-	2,400
MACAULAY & CO SOLICITORS	400	1,600	-	2,000	300	2,300
WILLIAMS MCRAE SOLICITORS	-	-	1,900	1,900	300	2,300
KIDSTONS & CO SOLICITORS	400	1,500	-	1,900	300	2,300
W R SCOTT & SOUTAR SOLICITORS	1,000	900	-	1,900	300	2,200
MURRAY LITTLE & KNOX SOLICITORS	100	300	1,500	1,900	300	2,200
SNEDDON & SON SSC SOLICITORS	1,800	-	-	1,800	300	2,100
GEO & JAS OLIVER SOLICITORS	600	1,200	-	1,800	300	2,100
BRECHIN TINDAL OATTS SOLICITORS	600	1,200	-	1,800	300	2,100
CORRIES SOLICITORS	1,700	-	-	1,700	300	2,000
DEREK PETTIGREW SOLICITORS	900	-	1,000	1,900	-	1,900
MICHAEL A BROWN SOLICITORS	-	1,600	-	1,600	300	1,900
MACPHAIL LAWRENCE PARTNERSHIP SOLICITORS	1,600	-	-	1,600	300	1,900
ROBERTSON & CO SOLICITORS	200	1,400	-	1,600	300	1,800
R D HUNTER & CO SOLICITORS	400	1,100	-	1,500	300	1,800
WEST ANDERSON & CO SOLICITORS	100	200	1,200	1,500	300	1,800
NIMMO THOMSON & MCLEAN SOLICITORS	1,500	-	-	1,500	300	1,800
LOUDONS SOLICITORS	1,500	-	-	1,500	300	1,800
MCMANUS CAMPBELL & POTTLE SOLICITORS	1,400	-	-	1,400	200	1,700
CAMPBELL CATHCART SOLICITORS	500	900	-	1,400	200	1,700
J & R A ROBERTSON SOLICITORS	-	1,400	-	1,400	200	1,600
GILLESPIE MACANDREW SOLICITORS	800	-	500	1,300	200	1,600
POLLOCK & MCLEAN SOLICITORS	-	1,300	-	1,300	200	1,600
MCGINLEY MCGLONE & CO SOLICITORS	100	-	1,300	1,400	200	1,500
STEWARTS & MURDOCHS SOLICITORS	700	600	-	1,300	200	1,500
LEDINGHAM CHALMERS SOLICITORS	100	1,200	-	1,300	200	1,500
MORNA GRANDISON JUDICIAL FACTOR FOR GEORGE L BARROWMAN	-	1,200	-	1,200	200	1,500
CAMPBELL CONNON	800	400	-	1,200	200	1,500
GILDEAS SOLICITORS	-	1,400	-	1,400	-	1,400
RAO & CO SOLICITORS	-	-	1,200	1,200	200	1,400
DREW-PAUL & MURRAY SOLICITORS	1,200	-	-	1,200	200	1,400
RICHMOND & CO SOLICITORS	1,200	-	-	1,200	200	1,400
PHILIP GAULD & CO SOLICITORS	1,200	-	-	1,200	200	1,400
PARK HUTCHISON (INCORPORATING FINLAY PARK) SOLICITORS	1,000	200	-	1,200	200	1,300
IAN D MITCHELL PERMANENT TRUSTEE TO MCMICHAEL GRIEVE & ALEXANDER	-	-	1,100	1,100	200	1,300
COCKBURN & CO SOLICITORS	-	1,100	-	1,100	200	1,300
ANDERSON GOODLAD SOLICITORS	600	400	-	1,000	200	1,200
J M COUSAR	800	200	-	1,000	200	1,200
A & J C ALLAN & CO SOLICITORS	1,000	-	-	1,000	200	1,200
MCVEY & MURRICANE SOLICITORS	1,000	-	-	1,000	200	1,200
MCCANN FORDYCE SOLICITORS	1,000	-	-	1,000	200	1,200
CULLEN KILSHAW SOLICITORS	500	500	-	1,000	200	1,100
MILLER SAMUEL LLP SOLCITORS	1,000	-	-	1,000	200	1,100
MACADAM'S SOLICITORS C/O MORNA GRANDISON JUDICIAL FACTOR	-	900	-	900	200	1,100
FORDS SOLICITORS	700	300	-	1,000	200	1,100
J PARIS STEELE & CO SOLICITORS	900	-	-	900	200	1,100
BELL & COUSAR SOLICITORS	500	400	-	900	200	1,100
GOODMAN STEINER & CO SOLICITORS	-	900	-	900	200	1,100
TURNBULL SIMSON & STURROCK SOLICITORS	-	900	-	900	200	1,100
HART SMITH & CO SOLICITORS	900	-	-	900	200	1,100
CARRUTHERS GEMMILL SOLICITORS	-	900	-	900	200	1,000
J E P ROBERTSON & SON SOLICITORS	900	-	-	900	200	1,000
FRASER & MULLIGAN SOLICITORS	100	800	-	900	100	1,000
KEENE & COMPANY SOLICITORS	400	-	300	700	100	800
HISLOP & CO SOLICITORS	600	-	-	600	100	700
MCGRATH SOLICITORS	700	-	-	700	-	700
ALLAN BURN & MCGREGOR SOLICITORS	-	-	600	600	100	700
NELLANY & CO SOLICITORS	600	-	-	600	100	700
STORIE CRUDEN & SIMPSON SOLICITORS	600	-	-	600	100	700
CURRIE GILMOUR & CO SOLICITORS	-	600	-	600	100	700
ROBERT FERGUSON & SONS SOLICITORS	500	-	-	500	100	600
P H YOUNG & CO SOLICITORS	500	-	-	500	100	600
WRIGHT & CO SOLICITORS	100	400	-	500	100	600
MARK SHEPHERD & CO SOLICITOR	500	-	-	500	100	600
MACLAY MURRAY & SPENS SOLICITORS	200	300	-	500	100	600
MCCLURE & PARTNERS SOLICITORS	500	-	-	500	100	600
CHARLES & R B ANDERSON SOLICITORS	500	-	-	500	100	600
KENNETH F BROWN SOLICITOR	500	-	-	500	100	600
JONATHAN TAIT & CO SOLICITORS	500	-	-	500	100	600
FRANKS MACADAM BROWN SOLICITORS	500	-	-	500	100	500
JACKSON LAW C/O GARDEN STIRLING & BURNET SOLICITORS	400	-	-	400	100	500
MCNEILS SOLICITORS	400	-	-	400	100	500
D J FALLS & CO SOLICITORS	100	300	-	400	100	500
A & E BRODIE SOLICITORS	-	400	-	400	100	500
DRUMMOND COOK & MACKINTOSH SOLICITORS	400	-	-	400	100	400
MARJORY MACDONALD LLB	300	-	-	300	100	400
MAITLANDS SOLICITORS	300	-	-	300	100	400
IAN D MITCHELL FOR ANDERSON ROBERTSON SSC. IN DISSOLUTION	-	-	300	300	100	400
SHIRRA & CO SOLICITORS	300	-	-	300	100	300
NICOLSONS SOLICITORS	300	-	-	300	100	300
FIELDING MCLEAN & CO SOLICITORS	300	-	-	300	-	300
JOHNSTON & HERRON SOLICITORS	300	-	-	300	-	300
GORDON MCBAIN & CO SOLICITORS	-	-	300	300	-	300
ELIZABETH CRAIGMYLE T/A DISABILITY LEGAL SERVICES SOLICITORS	300	-	-	300	-	300
MESSRS CHURCHILL & CO SOLICITORS	200	-	-	200	100	300
HARDY MACPHAIL SOLICITORS	200	-	-	200	-	300
RSB MACDONALD SOLICITORS	200	-	-	200	-	200
MCCONVILLE O'NEILL SOLICITORS	200	-	-	200	-	200
LYALL FITPATRICK	200	-	-	200	-	200
P CLARK THOMSON & SON SOLICITORS	200	-	-	200	-	200
SUTHERLANDS SOLICITORS	200	-	-	200	-	200
WINNING MCSPORRAN SOLICITORS	-	-	200	200	-	200
WILSON, GREEN & MORRISON	200	-	-	200	-	200
D BRIGGS & CO SOLICITORS	100	-	-	100	-	200
DAVID G MAGUIRE & CO SOLICITORS	200	-	-	200	-	200
WILKIE & DUNDAS SOLICITORS	100	-	-	100	-	100
DONALD & BUDGE SOLICITORS	100	-	-	100	-	100
HASTIES SOLICITORS	100	-	-	100	-	100
BELL & CRAIG SOLICITORS	100	-	-	100	-	100
A C MORRISON & RICHARDS SOLICITORS	100	-	-	100	-	100
HENNESSY BOWIE & CO SOLICITORS	100	-	-	100	-	100
NEIL RISK SOLICITOR	100	-	-	100	-	100
PETER T MCCANN & CO SOLICITORS	100	-	-	100	-	100
BOYLE SHAUGHNESSY SOLICITORS	-	100	-	100	-	100
ALAN J BAILLIE SOLICITORS	100	-	-	100	-	100
MACBRIDE MUNRO & CO SOLICITORS	100	-	-	100	-	100
KIM BARCLAY SOLICITORS	100	-	-	100	-	100
WATERMANS SOLICITORS	100	-	-	100	-	100
A J GORDON C/O BOYD CRATE ANDERSON SOLICITORS	-	-	-	-	-	100
ESSLEMONT & CAMERON SOLICITORS	-	-	100	100	-	100
A M SIMPSON & SON SOLICITORS	100	-	-	100	-	100
MACARTHUR & CO SOLICITORS	-	-	-	-	-	100
TOTAL	26,622,600	15,103,900	69,155,900	110,882,400	19,294,400	130,176,800

Notes

A further 17 firms received payments from the Board of less than £100, or paid back monies totalling £2300.

This table shows what we paid to solicitors' firms between 1 April 2004 and 31 March 2005.

It includes BACS payments transferred to the firms' bank accounts and cheques dated between those dates.

In some cases, money may have been paid to a firm, but returned to us, and any such amounts put through our accounts system between those dates have been deducted. If a firm has repaid us money in a year later than the original payment, they may be shown as having been paid a negative figure.

Amounts are rounded to the nearest £100.