Friday's Analysts' Upgrades and Downgrades

National Semiconductor(NSM Quote) numbers raised at UBS. Price target upped to $27 from $25, and 2007 EPS estimates rise to $1.09 from $1.07. Reiterates Neutral rating.

Goldman raised its target on NSM to $29 from $26 after company announced third-quarter sales in line with early-February negative preannouncement. See company emerging from down cycle and see better results for analog segment going forward. Maintained Buy rating.

Goldman upped its target on Urban Outfitters(URBN Quote) to $30 from $19 after company posted relatively in-line fourth-quarter results. Believe positive same-store sales and upward estimate revisions are likely in future. Maintained Neutral rating.