TheStreet.com

is compiling all of its earnings news and analyses to make the job easier. To keep track of what's coming, we have a daily earnings

preview as well as a weekly earnings

calendar.

Friday's Earnings

Sun Microsystems

(SUNW) - Get Report

was beaming after it

posted third-quarter earnings of 26 cents a share, topping the 20-analyst estimate of 23 cents and the year-ago report of an 18-cent profit. CEO Scott McNealy attributed the strong results to a boost in market share after cruising through Y2K woes to see an rise in business during its second quarter.

During the quarter, Sun saw revenue shoot up 35% to hit $4 billion. According to CFO Michael Lehman, the company holds more than $5 billion in cash and securities.

Lehman Brothers

raised its earnings estimate for fiscal 2000 on Sun to 96 cents from 91 cents.

Prudential Securities

upgraded shares of Sun Microsystems,

CNBC

reported.

Boise Cascade Office Products

(BOP)

posted first-quarter earnings of 31 cents, two cents shy of the two-analyst estimate of 33 cents.

Gateway

(GTW)

reported first-quarter earnings of 41 cents a share, in line with the 22-analyst estimate and up from the year-ago 31-cent profit. The PC seller said that a 27% increase sales in its consumer computer unit made up for a slowdown in its business division, which suffered a 19% loss in sales.

According to CFO John Todd, the business division's sales have shown progress every month since its January low. Todd told investors that he sees a seasonal drop in sales during the second quarter but assured that the Gateway is on track to post second-quarter earnings in line with the 21-analyst estimate of 36 cents a share and the fiscal 2000 22-analyst estimate of $1.83 a share.

Merrill Lynch

upgraded Gateway to intermediate-term accumulate from intermediate-term neutral and maintained its long-term accumulate rating on the computer maker.

Global Marine

(GLM)

reported first-quarter earnings of 7 cents a share, a penny better than the 31-analyst estimate but down from the year-ago earnings of 21 cents.

Hertz

(HRZ)

, the world's largest car rental company, reported first-quarter earnings of 52 cents a share, 4 cents ahead of the nine-analyst estimate and up from the year-ago 45 cents. Hertz's revenue for the quarter totaled $1.135 billion in the first quarter, a jump of 9.9% from the year-ago $1.033 billion.

Hudson United Bancorp

(HU)

reported first-quarter earnings of 58 cents a share, below the single-analyst estimate of 60 cents but up from the year-ago 53 cents a share.

National City

(NCC)

posted earnings of 53 cents a share, below the 20-analyst estimate of 50 cents and in line with the year-ago earnings.

Pulitzer

(PTZ)

posted first-quarter earnings from continuing operations of 45 cents a share, above the two-analyst estimate of 40 cents and up from the year-ago operating earnings of 35 cents.

Quest Diagnostics

(DGX) - Get Report

said it expects first-quarter earnings to be about 50% above analyst estimates of 24 cents a share and 2000 year earnings to be about 20% above estimates of $1.47 a share.

Tribune

(TRB)

, the newspaper and media giant, which is buying

Times Mirror

(TMC)

, posted first-quarter earnings, excluding items, of 32 cents a share, in line with the 10-analyst estimate and up from the year-ago 27 cents.

Thursday's Earnings

Wednesday's Earnings

Tuesday's Earnings