Smith (NYSE:AOS), a manufacturer of water heating equipment and electric motors, Armstrong World (NYSE:AWI), a producer of flooring products and ceiling systems for use primarily in the construction and renovation of residential, commercial and institutional buildings.

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The construction segment is in business of constructing residential, institutional, industrial and commercial properties as the main contractor.

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Institutional investors infuriated by management's attempt to buy two construction companies controlled by relatives of Satyam's founder have reportedly sounded out IT firms and buyout funds about their interest in the software and back-office services heavyweight.

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