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* Network Associates Inc. of Santa Clara, Calif., the subject of two U.S. accounting investigations, filed reports with the Securities and Exchange Commission showing restated results since 1998 because of a change in revenue recognition. The restatement took away sales for 1998 through 2000 and booked them from 2001 through the first half of this year, the company said.

* A Bankruptcy Court judge approved the sale of Big Idea Productions Inc. -- which created Bob the Tomato, Larry the Cucumber and other cartoon stars of the popular “VeggieTales” books, videos and games -- to Classic Media Inc. for $19.3 million.

* A new e-mail virus is targeting corporate and home users in Europe and the United States. Antivirus software maker Trend Micro reported that the virus, dubbed Mimail.C, carries the subject line “our private photos ???” Opening the e-mail triggers the virus.

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