Most current analyst estimates for General Mills' earnings in the fiscal third quarter, which ends Feb. 25, 2001, assume estimated impacts from the Pillsbury acquisition. In last year's third quarter, General Mills earned 50 cents per diluted share. The consensus of third-quarter estimates published by First Call currently is 36 cents per share. Since the Pillsbury acquisition has not yet closed, General Mills expects its third quarter diluted EPS will be significantly above that consensus estimate.