James Janesky, an analyst at Ryan Beck, said that pricing pressure from the investigation could present a good buying opportunity; "We believe that Monsters business trends are better than what is reflected in the current stock multiple," he said.

Although the review is in its early stages, the Company believes that it may need to restate its financial statements for the year ended December 31, 2005 and prior years to record additional non-cash charges for stock based compensation expense relating to various stock option grants.

The Company has not yet determined which historical financial statements would be restated, the magnitude of the restatement, or the tax impact that may result from the matter. However the Company expects that a potential restatement would not have a material impact on 2006 earnings.