DOLLARS & SENSE; VALLEY BIG 10.

Daily News readers said the 10 companies that comprise the Valley's Big 10 were the ones they'd buy if they had to hold on to $1,000 worth of 10 companies for 12 months without a single trade. The Valley's Second 10 finished 11th through 20th in balloting.

As has been the case each week since the indexes began on Sept. 1, the Second 10 leads the Big 10 and the nation's major indexes.

INDEX------------FRI.--------CHANGE*

Valley's Big 10--$11,762.13--+17.77

Valley's 2nd 10--$15,116.20--+50.60

S&P 500------------1,441.47--+ 8.2

Dow Jones---------11,522.56--+ 5.3

VALLEY'S BIG 10

COMPANY--FRI.----- CHANGE*

AOL------$ 72.875- +56.72

CSCO-----$105.875- +55.27

DELL-----$ 46.188- - 4.40

IBM------$113.50-- - 9.65

INTC-----$ 82----- - 2.02

LU-------$ 53.313- -17.42

MRK------$ 75----- +11.63

MSFT-----$111.438- +20.72

T--------$ 49----- + 7.69

WMT------$ 68.50-- +54.58

VALLEY'S SECOND 10

COMPANY--FRI.----- CHANGE*

AMGN-----$ 68----- + 63.36

DIS------$ 31.188- + 11.88

EBAY-----$134.75-- + 7.32

GE-------$151.313- + 34.20

HD-------$ 62.813- + 53.84

ORCL-----$103.375- +182.25

PFE------$ 34.438- - 9.82

SUNW-----$ 71.875- - 10.02

WCOM-----$ 47.188- - 7.32

YHOO-----$407.25-- +173.78

* Percentage change since Sept. 1.