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Goldman Sachs talked aggressively about cutting numbers and said tons of things that don't make you feel good about technology on its conference call, which is why I thought that its clean-as-a-whistle list was the most salient part of the call.

First, let me say that Goldman has gone out of its way to try to get you out of the highest-flying tech before it cratered. Both Rick Sherlund and Laura Conigliaro, two great hardworking analysts, have been telling anyone who will listen that you have to be really careful about tech. This call was no different. (Lehman Brothers has made similar helpful calls of late and again needs to be praised for doing a good job.)

So when they bother to signal that there are some winners, "clean as a whistle" companies as they call them, I take notice. It is interesting -- but of the companies that "have not shown signs of being affected by an economic slowing" and where they are "comfortable with estimates," only Siebel Systems (SEBL:Nasdaq - news - boards) surfaces for Rick's software group, and Laura includes no names! I think that speaks louder than anything else about this group. (Other clean-as-a-whistle names from analysts include First Data (FDC:NYSE - news - boards), Micromuse (MUSE:Nasdaq - news - boards), Veritas Software (VRTS:Nasdaq - news - boards), Automatic Data (ADP:Nasdaq - news - boards) and Electronic Data Systems (EDS:NYSE - news - boards). I love the latter as a chicken-tech play.)