INTC) and Nvidia ( NVDA), might be worth speculating on due to increased demand that's pushed up sales by 28% in spite of a production decline in March. He also liked its 8.5% dividend yield. On Tuesday, Siliconware closed up 7 cents, or 1.1%, at $6.40. Cramer said that Goldman Sachs ( GS), which has no mortgages on its books, and JPMorgan ( JPM) stand to win big from recent changes to the mark-to-market accounting rules. Other banks, including U.S. Bancorp ( symbol) and PNC ( PNC), were on Cramer's sell list. On Tuesday, JPMorgan closed down 95 cents, or 3.5%; Goldman was down 57 cents, or 0.5%, at $116.08; U.S. Bancorp was down 82 cents, or 5.4%, at $14.42; and PNC lost $2.04, or 6%, to $31.77.