DoubleClick

( DCLK), an Internet advertising company, revised the terms of its proposed acquisition of

@plan

(APLN)

, a provider of online market research planning systems, and moved back the expected completion date.

According to the revised terms, @plan shareholders will receive $8 for each @plan common share. @plan shareholders will either receive all cash for their shares, or cash totaling $1.60 to $4 a share, with the remainder being paid in DoubleClick common stock.

When the acquisition was disclosed in September, DoubleClick said it would pay $9.25 for each share of @plan, whose shareholders were set to receive 20% of the consideration in cash, and the remainder in DoubleClick common stock. DoubleClick also previously expected to complete the acquisition in the fourth quarter, but now expects to close the deal in the first quarter of 2001.

Shares of DoubleClick were recently quoted at $15.13 in after-hours trading on the

Island

ECN, while shares of @plan were at $5.31 in late trading. @plan's 52-week high is $17.50.