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Here's what Jim Cramer had to say about some of the stocks that callers offered up on the "Mad Money Lightning Round" Tuesday evening:

Google ( GOOG): "I would be comfortable buying Google right here, because I think Google is going to hit 350 at year-end."

Paychex ( PAYX): "I think Paychex is good. I still think Automatic Data ( ADP) is better."

El Paso ( EP): "El Paso is fairly valued. Don'tbuyDon'tbuy."

URS Corp ( URS): "You gotta own URS. That's a winner, not a loser. Stay in it."

Lucent ( LU): "It acts pretty darn good given the fact that Verizon ( VZ), SBC ( SBC), Sprint ( S) and BellSouth ( BLS) are all hitting new lows. "

Sirius Satellite Radio ( SIRI): "I think you should be buying Sirius Satellite right here right now."

H&R Block ( HRB): "It doesn't deserve the opprobrium. I would be a buyer of HRB."

Altria ( MO): "I would be buying that stock aggressively for the breakup value."

American Express ( AXP): "I think the stock should be bought."

Cendant ( CD): "I would back up the truck* under 20."

Cypress Semiconductor ( CY): "I think Cypress is in bull mode. I would buy it."

Turbo Chef ( OVEN): "I would stick with the Chef."

Lightning Round

Bullish

Cramer was bullish on Google ( GOOG), Duke Energy ( DUK), Powerwave Technologies ( PWAV), Automatic Data Processing ( ADP), URS ( URS), Lucent Technologies ( LU), Sirius Satellite Radio ( SIRI), H&R Block ( HRB), Altria ( MO), PetroQuest Energy ( PQUE), Capital One Financial ( COF), Joy Global ( JOYG), Medco Health Solutions ( MHS), Darden Restaurants ( DRI), American Express ( AXP), Cendant ( CD), Principal Financial Group ( PFG), Prudential Financial ( PRU), MetLife ( MET), Cypress Semiconductor ( CY), LSI Logic ( LSI), Texas Instruments ( TXN) and TurboChef Technologies ( OVEN).

Bearish

Cramer was bearish on Jefferson-Pilot ( JP), Andrew ( ANDW), Paychex ( PAYX), El Paso ( EP), Williams Scotsman International ( WLSC), AmeriCredit ( ACF), Warren Resources ( WRES), NTT DoCoMo ( DCM) and KFX ( KFX).

*For all you home-gamers, a 'mon-back opportunity means Cramer would back up the figurative truck and load up on a stock.
At the time of publication, Cramer was long Altria and Lucent.

James J. Cramer is a director and co-founder of TheStreet.com. He conitributes daily market commentary for TheStreet.com's sites and serves as an adviser to the company's CEO. Outside contributing columnists for TheStreet.com and RealMoney.com, including Cramer, may, from time to time, write about stocks in which they have a position. In such cases, appropriate disclosure is made. To see his personal portfolio and find out what trades Cramer will make before he makes them, sign up for ActionAlertsPLUS. While he cannot provide personalized investment advice or recommendations, he invites you to send comments on his column by clicking here. Listen to Cramer's RealMoney Radio show on your computer; just click here. Watch Cramer on "Mad Money" at 6 p.m. ET weeknights on CNBC. Click here to order Cramer's latest book, "Real Money: Sane Investing in an Insane World," click here to get his second book, "You Got Screwed!" and click here to order Cramer's autobiography, "Confessions of a Street Addict." Cramer appreciates your feedback and invites you to send him an email by clicking here.