Viant

(VIAN)

was down 10.9% in midafternoon after

Goldman Sachs

revised its 2001 earnings-per-share forecast to a 43 cent loss from a 10 cent profit.

The move comes a day after the Internet consulting firm posted a fourth-quarter loss, excluding charges, of 14 cents a share, worse than the Street's estimate of a 7 cent loss.

CIBC World Markets

downgraded Viant to underperform from hold.