Analysts' Upgrades, Downgrades: Intuit

Change in Ratings

Arthur J. Gallagher(AJG Quote) downgraded at Merrill from buy to neutral. Estimates also cut, following the company's recent earnings shortfall.

Continental Resources(CLR Quote) downgraded at JPMorgan from outperform to neutral. Continental's stock price reflects performance beyond reasonable expectations, and commodity prices higher than the market is willing to credit others.

China Sunergy(CSUN Quote) upgraded at Jefferies to hold rating from buy. Price target jumps to $12 from $6 and 2008 EPS estimates upped to 30 cents from 1 cent.

Humana(HUM Quote) added to Conviction Buy List at Goldman. See better near-term upside at HUM based on Medicare Advantage. Price target raised to $58 from $54.

Intuit(INTU Quote) downgraded at Citigroup from buy to hold. The tax season is now over, and Intuit tends to languish in the months of June through August.

Medtronic(MDT Quote) upgraded at Goldman Sachs to buy from neutral based on potential earnings upside driven by strong market share and broad distribution. Note attractive valuation, improving R&D productivity and opportunities to leverage income statement. Price target raised to $57 from $52.

Micron(MU Quote) upgraded at Deutsche from hold to buy. Improving industry pricing and cost reductions should lead to a strong margin recovery.

National Fuel Gas(NFG Quote) upgraded at UBS to buy rating from neutral. Price target jumps to $69 from $63 and 2008 EPS estimates hold at $3.21.

Nucor(NUE Quote) downgraded at UBS to neutral rating from buy. However, price target lifts to $85 from $80 and 2008 EPS estimates hold at $6.30.