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As the broader economy continues to weaken, CFO Research Services found in this recent study that the M&A market among middle-market companies may continue to show some strength in the months ahead, as companies with strong balance sheets seek growth and competitive advantage through acquisitions. A substantial number of senior finance executives, however, tell us that recent changes in the credit and capital markets will change their approach to M&A. Certainly it seems likely that continued economic weakness will bring even greater discipline to deal evaluation in the coming months.