Tuesday's Analysts' Upgrades and Downgrades

Credit Suisse said it is downgrading Rock-Tenn (RKT Quote) to Neutral from Outperform based on valuation. Stock has essentially reached its target price.

SiRF Technology (SIRF Quote) downgraded to Neutral rating at Oppenheimer. 2007 EPS estimates lowered to $0.92 from $1.06.

XM Satellite (XMSR Quote) was downgraded from Buy to Neutral, Bank of America said. Merger appears more likely, but synergies may still take several years to materialize. Consensus subscriber numbers may also still have to come down.

Wachovia said it is upgrading YRC Worldwide (YRCW Quote) to Outperform from Market Perform based on recent realignments in regional and long-haul LTLs to boost earnings power, as well as positive cyclical view and valuation relative to peers. Price target range at $47 - $52.

Stock Comments/EPS Changes

Credit Suisse said it is lowering its 2008 EPS estimates on Borders Group (BGP Quote) to $0.62 from $1.10 to reflect weak 4Q results. Believes turnaround is further away. Maintained Underweight rating.

Capital One (COF Quote) numbers lowered at Jefferies. Price target drops to $95 from $100. 2007 EPS estimates lowered to $7.95 from $8.16. Reiterates Buy rating.

Goldman said it is upping its target on Coach (COH Quote) to $53 from $46 based on expected strong earnings growth in 2008. See increasing penetration of handbags above $400, continued momentum in factory outlet channel, and introduction of new Ergo collection driving sales. Maintained Buy rating.

Credit Suisse said it is lowering its 2008 EPS estimates on Home Depot (HD Quote)HD to $2.70 from $2.84. Cites new management change is encouraging but near-term will be rough. Maintained Underweight rating.