SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C.  20549


                          SCHEDULE 13D

   Under the Securities Exchange Act of 1934  (Amendment No.2)

                  Material Sciences Corporation
                        (Name of Issuer)


              Common Stock Par Value $0.02 Per Share
                (Title of Class and Securities)


                             576674105
              (CUSIP Number of Class of Securities)



         James E. McKee, Gabelli Asset Management Inc.,
     One Corporate Center, Rye, NY 10580-1435 (914) 921-5294
    (Name, Address and Telephone Number of Person Authorized
             to Receive Notices and Communications)

                     February 26, 2001
     (Date of Event which Requires Filing of this Statement)


If the filing person has previously filed a statement on Schedule
13G to report the acquisition that is the subject of this Schedule
13D, and is filing this schedule because of Sections 240.13d-1(e), or
240.13d-1(f) or 240.13d-1(g), check the following box [  ].



_________________________________________________________________
CUSIP No. 576674105                                        13D
_________________________________________________________________
(1)  NAMES OF REPORTING PERSONS
     I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
      Gabelli Funds, LLC            I.D. No. 13-4044523
_________________________________________________________________
(2)  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP:
                                                       ____
                                                  (a) /___/
                                                       ____
                                                  (b) /___/
_________________________________________________________________
(3)  SEC USE ONLY
_________________________________________________________________
(4)  SOURCE OF FUNDS*
      OO-Funds of investment company clients
_________________________________________________________________
(5)  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS
     REQUIRED PURSUANT TO ITEMS 2(d) or 2(e)          _____
                                                     /    /
_________________________________________________________________
(6)  CITIZENSHIP OR PLACE OF ORGANIZATION
      New York
_________________________________________________________________
                                        : (7) SOLE VOTING POWER
                                        :     393,000 (Item 5)
                                        :________________________
                                        : (8) SHARED VOTING POWER
 NUMBER OF SHARES BENEFICIALLY          :     None  (Item 5)
 OWNED BY EACH REPORTING                :________________________
 PERSON WITH                            : (9) SOLE DISPOSITIVE
                                        :     POWER
                                        :     393,000 (Item 5)
                                        :________________________
                                        :(10) SHARED DISPOSITIVE
                                        :     POWER
                                        :     None  (Item 5)
_________________________________________________________________
(11) AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      393,000 (Item 5)
_________________________________________________________________
(12) CHECK BOX IF THE AGGREGATE AMOUNT IN ROW 11
     EXCLUDES CERTAIN SHARES*                         _____
                                                     /    /
_________________________________________________________________
(13) PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 11
      2.75%
_________________________________________________________________
(14) TYPE OF REPORTING PERSON*
      IA
_________________________________________________________________
              *SEE INSTRUCTIONS BEFORE FILLING OUT!
________________________________________________________________
CUSIP No. 576674105                                        13D
_________________________________________________________________
(1)  NAMES OF REPORTING PERSONS
     I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
      GAMCO Investors, Inc.              I.D. No. 13-4044521
_________________________________________________________________
(2)  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP:
                                                       ____
                                                  (a) /___/
                                                       ____
                                                  (b) /___/
_________________________________________________________________
(3)  SEC USE ONLY
_________________________________________________________________
(4)  SOURCE OF FUNDS*
      OO-Funds of investment advisory clients
_________________________________________________________________
(5)  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS
     REQUIRED PURSUANT TO ITEMS 2(d) or 2(e)          _____
                                                     /    /
_________________________________________________________________
(6)  CITIZENSHIP OR PLACE OF ORGANIZATION
      New York
_________________________________________________________________
                                        : (7) SOLE VOTING POWER
                                        :     796,100 (Item 5)
                                        :________________________
                                        : (8) SHARED VOTING POWER
 NUMBER OF SHARES BENEFICIALLY          :     None
 OWNED BY EACH REPORTING                :________________________
 PERSON WITH                            : (9) SOLE DISPOSITIVE
                                        :     POWER
                                        :     796,100 (Item 5)
                                        :________________________
                                        :(10) SHARED DISPOSITIVE
                                        :     POWER
                                        :     None
_________________________________________________________________
(11) AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
     796,100 (Item 5)
_________________________________________________________________

(12) CHECK BOX IF THE AGGREGATE AMOUNT IN ROW 11
     EXCLUDES CERTAIN SHARES*                         ____
                                                     /___/
_________________________________________________________________
(13) PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 11
      5.57%
_________________________________________________________________
(14) TYPE OF REPORTING PERSON*
      IA, CO
_________________________________________________________________
              *SEE INSTRUCTIONS BEFORE FILLING OUT!
_________________________________________________________________

CUSIP No. 576674105                                        13D
_________________________________________________________________
(1)  NAMES OF REPORTING PERSONS
     I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
     Gabelli Advisers, Inc.          I.D. No. 13-4008049
_________________________________________________________________
(2)  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP:
                                                       ____
                                                  (a) /___/
                                                       ____
                                                  (b) /___/
_________________________________________________________________
(3)  SEC USE ONLY
_________________________________________________________________
(4)  SOURCE OF FUNDS*
      00-Funds of investment company client
_________________________________________________________________
(5)  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS
     REQUIRED PURSUANT TO ITEMS 2(d) or 2(e)          ____
                                                     /    /
_________________________________________________________________
(6)  CITIZENSHIP OR PLACE OF ORGANIZATION
     Delaware
_________________________________________________________________
                                        : (7) SOLE VOTING POWER
                                        :     14,000  (Item 5)
                                        :________________________
                                        : (8) SHARED VOTING POWER
 NUMBER OF SHARES BENEFICIALLY          :     None
 OWNED BY EACH REPORTING                :________________________
 PERSON WITH                            : (9) SOLE DISPOSITIVE
                                        :     POWER
                                        :     14,000  (Item 5)
                                        :________________________
                                        :(10) SHARED DISPOSITIVE
                                        :     POWER
                                        :     None
_________________________________________________________________
(11) AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
     14,000  (Item 5)
_________________________________________________________________
(12) CHECK BOX IF THE AGGREGATE AMOUNT IN ROW 11
     EXCLUDES CERTAIN SHARES*                         _____
                                                     /    /
_________________________________________________________________
(13) PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 11
      0.10%
_________________________________________________________________
(14) TYPE OF REPORTING PERSON*
     IA, CO
_________________________________________________________________

              *SEE INSTRUCTIONS BEFORE FILLING OUT!
_________________________________________________________________

CUSIP No. 576674105                                       13D
_________________________________________________________________
(1)  NAMES OF REPORTING PERSONS
      I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
      Gemini Capital Management Ltd.
_________________________________________________________________
(2)  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP:
                                                       ____
                                                  (a) /___/
                                                       ____
                                                  (b) /___/
_________________________________________________________________
(3)  SEC USE ONLY
_________________________________________________________________
(4)  SOURCE OF FUNDS*
      00-Funds of clients
_________________________________________________________________
(5)  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS
     REQUIRED PURSUANT TO ITEMS 2(d) or 2(e)          ____
                                                     /___/
_________________________________________________________________
(6)  CITIZENSHIP OR PLACE OF ORGANIZATION
      Bermuda
_________________________________________________________________
                                        : (7) SOLE VOTING POWER
                                        :     13,500 (Item 5)
                                        :________________________
                                        : (8) SHARED VOTING POWER
 NUMBER OF SHARES BENEFICIALLY          :     None
 OWNED BY EACH REPORTING                :________________________
 PERSON WITH                            : (9) SOLE DISPOSITIVE
                                        :     POWER
                                        :     13,500 (Item 5)
                                        :________________________
                                        :(10) SHARED DISPOSITIVE
                                        :     POWER
                                        :     None
_________________________________________________________________
(11) AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      13,500 (Item 5)
_________________________________________________________________
(12) CHECK BOX IF THE AGGREGATE AMOUNT IN ROW 11
     EXCLUDES CERTAIN SHARES*                         ____
                                                     /___/
_________________________________________________________________
(13) PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 11
      0.09%
_________________________________________________________________
(14) TYPE OF REPORTING PERSON*
      CO
_________________________________________________________________

              *SEE INSTRUCTIONS BEFORE FILLING OUT!
_________________________________________________________________

CUSIP No. 576674105                                        13D
_________________________________________________________________
(1)  NAMES OF REPORTING PERSONS
      I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
      Gabelli & Company, Inc.            I.D. No. 13-2885006
_________________________________________________________________
(2)  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP:
                                                       ____
                                                  (a) /___/
                                                       ____
                                                  (b) /___/
_________________________________________________________________
(3)  SEC USE ONLY
_________________________________________________________________
(4)  SOURCE OF FUNDS*
      WC
_________________________________________________________________
(5)  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS
     REQUIRED PURSUANT TO ITEMS 2(d) or 2(e)          _____
                                                     /    /
_________________________________________________________________
(6)  CITIZENSHIP OR PLACE OF ORGANIZATION
      New York
_________________________________________________________________
                                        : (7) SOLE VOTING POWER
                                        :     100   (Item 5)
                                        :________________________
                                        : (8) SHARED VOTING POWER
 NUMBER OF SHARES BENEFICIALLY          :     None  (Item 5)
 OWNED BY EACH REPORTING                :________________________
 PERSON WITH                            : (9) SOLE DISPOSITIVE
                                        :     POWER
                                        :     100   (Item 5)
                                        :________________________
                                        :(10) SHARED DISPOSITIVE
                                        :     POWER
                                        :     None  (Item 5)
_________________________________________________________________
(11) AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      100 (Item 5)
_________________________________________________________________
(12) CHECK BOX IF THE AGGREGATE AMOUNT IN ROW 11
     EXCLUDES CERTAIN SHARES*                         ____
                                                     /___/
_________________________________________________________________
(13) PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 11
      0.00%
_________________________________________________________________
(14) TYPE OF REPORTING PERSON*
      BD, CO
_________________________________________________________________
              *SEE INSTRUCTIONS BEFORE FILLING OUT!
_________________________________________________________________

CUSIP No. 576674105                                        13D
_________________________________________________________________
(1)  NAMES OF REPORTING PERSONS
      I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
      Gabelli Group Capital Partners, Inc.  I.D. No. 13-3056041
_________________________________________________________________
(2)  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP:
                                                       ____
                                                  (a) /___/
                                                       ____
                                                  (b) /___/
_________________________________________________________________
(3)  SEC USE ONLY
_________________________________________________________________
(4)  SOURCE OF FUNDS*
     None
_________________________________________________________________
(5)  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS
     REQUIRED PURSUANT TO ITEMS 2(d) or 2(e)          _____
                                                     /    /
_________________________________________________________________
(6)  CITIZENSHIP OR PLACE OF ORGANIZATION
      New York
_________________________________________________________________
                                        : (7) SOLE VOTING POWER
                                        :     None (Item 5)
                                        :________________________
                                        : (8) SHARED VOTING POWER
 NUMBER OF SHARES BENEFICIALLY          :     None  (Item 5)
 OWNED BY EACH REPORTING                :________________________
 PERSON WITH                            : (9) SOLE DISPOSITIVE
                                        :     POWER
                                        :     None (Item 5)
                                        :________________________
                                        :(10) SHARED DISPOSITIVE
                                        :     POWER
                                        :     None  (Item 5)
_________________________________________________________________
(11) AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      None (Item 5)
_________________________________________________________________
(12) CHECK BOX IF THE AGGREGATE AMOUNT IN ROW 11
     EXCLUDES CERTAIN SHARES*                         _____
                                                     /  x /
_________________________________________________________________
(13) PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 11
      0.00%
_________________________________________________________________
(14) TYPE OF REPORTING PERSON*
     HC, CO
_________________________________________________________________
              *SEE INSTRUCTIONS BEFORE FILLING OUT!
________________________________________________________________

CUSIP No. 576674105
                                        13D
_________________________________________________________________
(1)  NAMES OF REPORTING PERSONS
      I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
      Gabelli Asset Management Inc.       I.D. No. 13-4007862
_________________________________________________________________
(2)  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP:
                                                       ____
                                                  (a) /___/
                                                       ____
                                                  (b) /___/
_________________________________________________________________
(3)  SEC USE ONLY
_________________________________________________________________
(4)  SOURCE OF FUNDS*
      None
_________________________________________________________________
(5)  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS
     REQUIRED PURSUANT TO ITEMS 2(d) or 2(e)          _____
                                                     /    /
_________________________________________________________________
(6)  CITIZENSHIP OR PLACE OF ORGANIZATION
      New York
_________________________________________________________________
                                        : (7) SOLE VOTING POWER
                                        :     None (Item 5)
                                        :________________________
                                        : (8) SHARED VOTING POWER
 NUMBER OF SHARES BENEFICIALLY          :     None
 OWNED BY EACH REPORTING                :________________________
 PERSON WITH                            : (9) SOLE DISPOSITIVE
                                        :     POWER
                                        :     None (Item 5)
                                        :________________________
                                        :(10) SHARED DISPOSITIVE
                                        :     POWER
                                        :     None
_________________________________________________________________
(11) AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
      None (Item 5)
_________________________________________________________________

(12) CHECK BOX IF THE AGGREGATE AMOUNT IN ROW 11
     EXCLUDES CERTAIN SHARES*                         ____
                                                     /_X_/
_________________________________________________________________
(13) PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 11
      0.00%
_________________________________________________________________
(14) TYPE OF REPORTING PERSON*
      HC, CO
_________________________________________________________________
              *SEE INSTRUCTIONS BEFORE FILLING OUT!
_________________________________________________________________

CUSIP No. 576674105                                        13D
_________________________________________________________________
(1)  NAMES OF REPORTING PERSONS
     I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
     Marc J. Gabelli
________________________________________________________________
(2)  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP:
                                                       ____
                                                  (a) /___/
                                                       ____
                                                  (b) /___/
_________________________________________________________________
(3)  SEC USE ONLY
_________________________________________________________________
(4)  SOURCE OF FUNDS*
      None
_________________________________________________________________
(5)  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS
     REQUIRED PURSUANT TO ITEMS 2(d) or 2(e)          ____
                                                     /    /
_________________________________________________________________
(6)  CITIZENSHIP OR PLACE OF ORGANIZATION
      USA
_________________________________________________________________
                                        : (7) SOLE VOTING POWER
                                        :     None   (Item 5)
                                        :________________________
                                        : (8) SHARED VOTING POWER
 NUMBER OF SHARES BENEFICIALLY          :     None
 OWNED BY EACH REPORTING                :________________________
 PERSON WITH                            : (9) SOLE DISPOSITIVE
                                        :     POWER
                                        :     None   (Item 5)
                                        :________________________
                                        :(10) SHARED DISPOSITIVE
                                        :     POWER
                                        :     None
_________________________________________________________________
(11) AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
     None   (Item 5)
_________________________________________________________________
(12) CHECK BOX IF THE AGGREGATE AMOUNT IN ROW 11
     EXCLUDES CERTAIN SHARES*                         _____
                                                     /  X /
_________________________________________________________________
(13) PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 11
      0.00%
_________________________________________________________________
(14) TYPE OF REPORTING PERSON*
      IN
_________________________________________________________________

              *SEE INSTRUCTIONS BEFORE FILLING OUT!
_________________________________________________________________

CUSIP No. 576674105                                        13D
_________________________________________________________________
(1)  NAMES OF REPORTING PERSONS
     I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
     Mario J. Gabelli
_________________________________________________________________
(2)  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP:
                                                       ____
                                                  (a) /___/
                                                       ____
                                                  (b) /___/
_________________________________________________________________
(3)  SEC USE ONLY
_________________________________________________________________
(4)  SOURCE OF FUNDS*
      None
_________________________________________________________________
(5)  CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS
     REQUIRED PURSUANT TO ITEMS 2(d) or 2(e)          ____
                                                     /    /
_________________________________________________________________
(6)  CITIZENSHIP OR PLACE OF ORGANIZATION
      USA
_________________________________________________________________
                                        : (7) SOLE VOTING POWER
                                        :     None  (Item 5)
                                        :________________________
                                        : (8) SHARED VOTING POWER
 NUMBER OF SHARES BENEFICIALLY          :     None
 OWNED BY EACH REPORTING                :________________________
 PERSON WITH                            : (9) SOLE DISPOSITIVE
                                        :     POWER
                                        :     None  (Item 5)
                                        :________________________
                                        :(10) SHARED DISPOSITIVE
                                        :     POWER
                                        :     None
_________________________________________________________________
(11) AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
     None  (Item 5)
_________________________________________________________________
(12) CHECK BOX IF THE AGGREGATE AMOUNT IN ROW 11
     EXCLUDES CERTAIN SHARES*                         _____
                                                     /  x /
_________________________________________________________________
(13) PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 11
      0.00%
_________________________________________________________________
(14) TYPE OF REPORTING PERSON*
      IN
_________________________________________________________________

              *SEE INSTRUCTIONS BEFORE FILLING OUT!
Item 1.Security and Issuer

          This Amendment No. 2 to Schedule 13D on the Common

Stock of Material Sciences Corporation (the "Issuer") is being

filed on behalf of the undersigned to amend the Schedule 13D as

amended (the "Schedule 13D") which was originally filed October

27, 2000.  Unless otherwise indicated, all capitalized terms used

herein but not defined herein shall have the same meaning as set

forth in the Schedule 13D.

Item 2.   Identity and Background
          This statement is being filed by Mario J. Gabelli
("Mario Gabelli"), Marc J. Gabelli ("Marc Gabelli") and various
entities which either one directly or indirectly controls or for
which either one acts as chief investment officer.  These
entities, except for Lynch Corporation ("Lynch"), Spinnaker
Industries, Incorporated ("Spinnaker"), Western New Mexico
Telephone Company ("Western New Mexico"), Entoleter, Inc.
("Entoleter"),  Lynch Telecommunications Corporation ("Lynch
Telecom"), Lynch Telephone Corporation ("Lynch Telephone"), Lynch
Interactive Corporation ("Interactive"), Brighton Communications
Corporation ("Brighton") and Inter-Community Telephone Company
("Inter-Community") (collectively, "Lynch and its affiliates"),
engage in various aspects of the securities business, primarily
as investment adviser to various institutional and individual
clients, including registered investment companies and pension
plans, as broker/dealer and as general partner of various private
investment partnerships.  Certain of these entities may also make
investments for their own accounts.
          The foregoing persons in the aggregate often own
beneficially more than 5% of a class of equity securities of a
particular issuer.  Although several of the foregoing persons are
treated as institutional investors for purposes of reporting
their beneficial ownership on the short-form Schedule 13G, the
holdings of those who do not qualify as institutional investors
may exceed the 1% threshold presented for filing on Schedule 13G
or implementation of their investment philosophy may from time to
time require action which could be viewed as not completely
passive.  In order to avoid any question as to whether their
beneficial ownership is being reported on the proper form and in
order to provide greater investment flexibility and administra-
tive uniformity, these persons  have decided to file their
beneficial ownership reports on the more detailed Schedule 13D
form rather than on the short-form Schedule 13G and thereby to
provide more expansive disclosure than may be necessary.
          (a), (b) and (c) - This statement is being filed by one
or more of the following persons: Gabelli Group Capital Partners,
Inc. ("Gabelli Partners"), Gabelli Asset Management Inc.
("GAMI") , Gabelli Funds, LLC ("Gabelli Funds"),  GAMCO
Investors, Inc. ("GAMCO"), Gabelli Securities, Inc. ("GSI"),
Gabelli & Company, Inc. ("Gabelli & Company"), Gabelli
Performance Partnership L.P. ("GPP"), GLI, Inc. ("GLI"), Gabelli
Associates Fund ("Gabelli Associates"), Gabelli Associates
Limited ("GAL"), Gabelli & Company, Inc. Profit Sharing Plan (the
"Plan"), Gabelli International Limited ("GIL"), Gabelli Interna-
tional II Limited ("GIL II"), Gabelli International Gold Fund
Limited ("GIGFL"), ALCE Partners, L.P. ("ALCE"), Gabelli
Multimedia Partners, L.P. ("Multimedia Partners"), MJG
Associates, Inc. ("MJG Associates"), Gemini Capital Management
Ltd. ("Gemini"), Gabelli Fund, LDC ("LDC"), Gabelli Foundation,
Inc. ("Foundation"), Gabelli Global Partners, Ltd. ("GGP Ltd."),
Gabelli Global Partners, L.P. ("GGP L.P."), Gabelli European
Partners, Ltd. ("GEP Ltd."), Mario Gabelli, Marc Gabelli, Lynch,
Spinnaker, Western New Mexico, Entoleter, Lynch Telecom, Lynch
Telephone and Inter-Community. Those of the foregoing persons
signing this Schedule 13D are hereafter referred to as the
"Reporting Persons".
          Gabelli Partners makes investments for its own account
and is the parent company of GAMI. GAMI, a public company listed
on the New York Stock Exchange, is the parent company for a
variety of companies engaged in the securities business, each of
which is named below.
          GAMCO, a wholly-owned subsidiary of GAMI, is an
investment adviser registered under the Investment Advisers Act
of 1940, as amended ("Advisers Act").  GAMCO is an investment
manager providing discretionary managed account services for
employee benefit plans, private investors, endowments, founda-
tions and others.
          GSI, a majority-owned subsidiary of GAMI, acts as a
general partner or investment manager to limited partnerships and
offshore investment companies and as a part of its business
regularly purchases and sells securities for its own account.  It
is the immediate parent of Gabelli & Company.
          Gabelli & Company, a wholly-owned subsidiary of GSI, is
a broker-dealer registered under the Securities Exchange Act of
1934, as amended ("l934 Act"), which as a part of its business
regularly purchases and sells securities for its own account.
          GLI, wholly-owned subsidiary of GSI, is a corporation
which currently has no active operations.
          Gabelli Associates is a New York limited partnership
whose primary business purpose is risk arbitrage investments.
GSI and Mario Gabelli are the general partners of Gabelli As-
sociates.
          GAL is a corporation whose primary business purpose is
risk arbitrage investments.  Shares of GAL's common stock are
offered to persons who are neither citizens nor residents of the
United States and may be offered to a limited number of U.S.
investors.  GSI is the investment manager of GAL.
          Gabelli Funds, a wholly-owned subsidiary of GAMI, is a
limited liability company. Gabelli Funds is an investment adviser
registered under the Advisers Act which presently provides
discretionary advisory services to The Gabelli Equity Trust Inc.,
The Gabelli Asset Fund, The Gabelli Growth Fund, The Gabelli
Convertible Securities Fund, Inc., The Gabelli Value Fund Inc.,
The Gabelli Small Cap Growth Fund, The Gabelli Equity Income
Fund, The Gabelli ABC Fund, The Gabelli Global Telecommunications
Fund, Gabelli Gold Fund, Inc., The Gabelli Global Multimedia
Trust Inc., The Gabelli Global Convertible Securities Fund,
Gabelli Capital Asset Fund, Gabelli International Growth Fund,
Inc., The Gabelli Global Growth Fund, The Gabelli Utility Trust,
The Gabelli Global Opportunity Fund, The Gabelli Utilities Fund
and The Gabelli Blue Chip Value Fund (collectively, the "Funds"),
which are registered investment companies.
          Gabelli Advisers, Inc. ("Gabelli Advisers"), a
subsidiary of GAMI, is an investment adviser which provides
discretionary advisory services to The Gabelli Westwood Mighty
Mitessm Fund.
          The Plan, a qualified employee profit sharing plan,
covers substantially all employees of GAMI and its affiliates.
          GPP is a limited partnership whose primary business
purpose is investing in securities.  MJG Associates provides
services to GPP, and Mario Gabelli is the general partner and a
portfolio manager for GPP.
          GIL is a corporation whose primary business purpose is
investing in a portfolio of equity securities and securities
convertible into, or exchangeable for, equity securities in order
to achieve its investment objective of significant long-term
growth of capital.  Shares of GIL's common stock are offered to
persons who are neither citizens nor residents of the United
States and may be offered to a limited number of U.S. investors.
MJG Associates is the Investment Manager of GIL.  Mario Gabelli
is a portfolio manager for GIL and Chairman of the Board of
Directors of GIL.
          GIL II is a corporation whose business purpose is
investing primarily in a portfolio of equity securities and
securities convertible into, or exchangeable for, equity securit-
ies in order to achieve its investment objective of significant
long-term growth of capital.  Shares of GIL II's common stock are
offered to persons who are neither citizens nor residents of the
United States and may be offered to a limited number of U.S.
investors.   MJG Associates is the Investment Manager of GIL II.
Mario Gabelli is a portfolio manager and Chairman of the Board of
Directors of GIL II.
       ALCE is an investment limited partnership that seeks long-
term capital appreciation primarily through investments in public
and private equity securities.  GSI is a general partner of ALCE.
       Multimedia Partners is an investment limited partnership
whose objective is to provide long-term capital appreciation by
investing primarily in public and private multimedia communi-
cations companies.  GSI is a general partner of Multimedia
Partners.
       GGP L.P. is a partnership whose primary business purpose
is investing in securities on a global basis.  Gabelli
Securities, Inc. and Gemini Capital Management, LLC are the
general partners of GGP L.P. and Marc Gabelli is a portfolio
manager for GGP L.P.
       GGP Ltd. is a corporation whose primary business purpose
is investing in securities on a global basis.  Gabelli Securities
International Limited and Gemini Capital Management, LLC are the
investment advisors of GGP Ltd. and Marc Gabelli is the portfolio
manager for GGP Ltd.
       GEP Ltd. is a corporation whose primary business purpose
is investing in securities of European companies. Gabelli
Securities International Limited is the investment advisor of GEP
Ltd. and Marc Gabelli is a portfolio manager for GEP Ltd.
     LDC is a corporation whose business purpose is investing
primarily in a portfolio of equity securities and securities
convertible into, or exchangeable for, equity securities in order
to achieve its investment objective of significant long-term
growth of capital.  Interests are offered to insurance companies
which do not conduct any business in the United States and which
are licensed where they do business.  MJG Associates is the
Investment Manager of LDC.  Mario Gabelli is a portfolio manager
for LDC.
       MJG Associates provides advisory services to private
investment partnerships and offshore funds.  Mario  Gabelli is
the sole shareholder, director and employee of MJG Associates.
       Gemini is a corporation whose primary business purpose is
to provide advisory services to offshore funds.  Marc Gabelli is
the President and Chief Investment Officer of Gemini.
       The Foundation is a private foundation. Mario Gabelli is
the President, a Trustee and the Investment Manager of the
Foundation.
       Lynch is a public company traded on the American Stock
Exchange engaged in manufacting. Spinnaker, a subsidiary of
Lynch, is also a public company and its stock is traded on the
NASDAQ National Market.  Spinnaker is a manufacturing firm with
major subsidiaries in specialty adhesive-backed
materials business.  Interactive is a public company listed on
the American Stock Exchange. It is a holding company whose
principal subsidiary is Brighton. Brighton is a 100% owned
subsidiary of Interactive. Brighton is a holding company with
subsidiaries in multimedia and services businesses. Western New
Mexico, a subsidiary of Brighton, provides telephone services in
a service area in Southwestern New Mexico. Inter-Community, which
is also a subsidiary of Brighton, provides local telephone
services in an area 40 miles west of Fargo, North Dakota. Lynch
and Interactive actively pursue new business ventures and
acquisitions.
          Mario J. Gabelli is a director, Chairman of the Board
and Chief Executive Officer and a substantial shareholder of
Lynch and Interactive.
          Mario Gabelli is the majority stockholder and Chairman
of the Board of Directors and Chief Executive Officer of Gabelli
Partners and GAMI, and the Chief Investment Officer for each of
the Reporting Persons which are entities other than Gemini.
Gabelli Partners is the majority shareholder of GAMI. GAMI, in
turn, is the sole stockholder of GAMCO.  GAMI is also the
majority stockholder of GSI and the largest shareholder of
Gabelli Advisers.  Gabelli & Company is a wholly-owned subsidiary
of GSI.  GLI is a wholly-owned subsidiary of GSI.  Marc Gabelli
is the majority stockholder of Gemini.
          The Reporting Persons do not admit that they constitute
a group.
          Gabelli Partners, GAMI, GAMCO, Gabelli & Company and
GLI are New York corporations and GSI and Gabelli Advisers are
Delaware corporations, each having its principal business office
at One Corporate Center, Rye, New York 10580.  Gabelli Funds is a
New York limited liability company having its principal business
office at One Corporate Center, Rye, New York 10580. GPP is a New
York limited partnership having its principal business office at
401 Theodore Fremd Ave., Rye, New York 10580.  MJG Associates is
a Connecticut corporation having its principal business office at
401 Theodore Fremd Ave., Rye, New York 10580. Gabelli Associates
is a New York limited partnership having its principal business
office at One Corporate Center, Rye, New York 10580. Alce and
Multimedia Partners and GGP L.P. are Delaware limited
partnerships each having its principal business office at One
Corporate Center, Rye, New York 10580. GAL and GIL are corpora-
tions organized under the laws of the British Virgin Islands,
each having its principal business office at c/o Fortis Fund
Services (Cayman) Limited, Grand Pavillion, Commercial Centre,
802 West Bay Road, Grand Cayman, British West Indies.  GGP Ltd.
and GEP Ltd. are corporations organized under the laws of the
Cayman Islands, each having its principal place of business at
Goldman Sachs (Cayman) Trust, Limited, Harbour Center, 2nd Floor,
North Church Street, Grand Cayman, British West Indies. GIL II is
a corporation organized under the laws of the British Virgin
Islands having its principal business office at c/o Coutts &
Company (Cayman) Limited, West Bay Road, Grand Cayman, British
West Indies.  Gemini is a Bermuda corporation having its
principal business office at c/o Appleby, Spurling & Kempe, Cedar
House, 41 Cedar Avenue, Hamilton HM12, Bermuda.  LDC is a
corporation organized under the laws of the British Virgin
Islands having its pricipal business office at c/o Tremont
(Bermuda) Limited, Tremont House, 4 Park Road, Hamilton HM II,
Bermuda. The Foundation is a private foundation having its
principal offices at 165 West Liberty Street, Reno, Nevada 89501.
Lynch is an Indiana corporation having its principal business
office at 401 Theodore Fremd Avenue, Rye, NY 10580.  Spinnaker is
a Delaware corporation having its principal business office at
251 Welton Street, Hamden, CT 06511.  Lynch and its affiliates
make investments in marketable securities to preserve capital and
maintain liquidity for financing their business activities and
acquisitions (not in the case of Western New Mexico) and are not
engaged in the business of investing, reinvesting, or trading in
securities.  Interactive and Brighton are Delaware corporations
each having its principal place of business at 401 Theodore Fremd
Avenue, Rye, NY 10580.
          For information required by instruction C to Schedule
13D with respect to the executive officers and directors of the
foregoing entities and other related persons (collectively,
"Covered Persons"), reference is made to Schedule I annexed
hereto and incorporated herein by reference.
     (f) - Reference is made to Schedule I hereto.
Item 3.   Source and Amount of Funds or Other Consideration
          Item 3 to Schedule 13D is amended in pertinent part, as
follows:
          The Reporting Persons used an aggregate of approximate-
ly $746,517 to purchase the additional Securities reported as
beneficially owned in Item 5 below since the most recent filing
on Schedule 13D. GAMCO and Gabelli Funds used approximately
$514,143 and $232,374, respectively, of funds that were provided
through the accounts of certain of their investment advisory
clients (and, in the case of some of such accounts at GAMCO, may
be through borrowings from client margin accounts)in order to
purchase the additional Securities for such clients.
Item 5.   Interest In Securities Of The Issuer
          Item 5 to Schedule 13D is amended in pertinent part, as
follows:
          (a)  The aggregate number and percentage of Securities
to which this Schedule 13D relates is 1,216,700 shares, repre-
senting 8.51% of the 14,285,650 shares outstanding as reported as
being outstanding in the Issuer's most recently filed Form 10-Q
for the quarter ended November 30, 2000.  The Reporting Persons
beneficially own those Securities as follows:
                                   Shares of           % of
                                   Common              Class of
Name                               Stock               Common

Gabelli Funds                  393,000                2.75%

GAMCO                          796,100                5.57%

Gabelli Advisers                14,000                0.10%

Gemini                          13,500                0.09%

Gabelli & Company                  100                0.00%

Marc Gabelli                         0                0.00%

Mario Gabelli                        0                0.00%

          Mario Gabelli is deemed to have beneficial ownership of

the Securities owned beneficially by each of the foregoing

persons other than Marc Gabelli and Gemini.  Marc Gabelli is

deemed to have beneficial ownership of the Securities owned

beneficially by Gemini. GAMI and Gabelli Partners are deemed to

have beneficial ownership of the Securities owned beneficially by

each of the foregoing persons other than Mario Gabelli, Marc

Gabelli and Gemini.

        (b) Each of the Reporting Persons and Covered Persons has

the sole power to vote or direct the vote and sole power to

dispose or to direct the disposition of the Securities reported

for it, either for its own benefit or for the benefit of its

investment clients or its partners, as the case may be, except

that (i) Gabelli Funds has sole dispositive and voting power with

respect to the shares of the Issuer held by the Funds so long as

the aggregate voting interest of all joint filers does not exceed

25% of their total voting interest in the Issuer and, in that

event, the Proxy Voting Committee of each Fund shall respectively

vote that Fund's shares, (ii) at any time, the Proxy Voting

Committee of each such Fund may take and exercise in its sole

discretion the entire voting power with respect to the shares

held by such fund under special circumstances such as regulatory

considerations, and (iii) the power of Mario Gabelli, Marc

Gabelli, GAMI and Gabelli Partners is indirect with respect to

Securities beneficially owned directly by other Reporting

Persons.

       (c) Information with respect to all transactions in the

Securities which were effected during the past sixty days or

since the most recent filing on Schedule 13D, whichever is less,

by each of the Reporting Persons and Covered Persons is set forth

on Schedule II annexed hereto and incorporated herein by refer-

ence.

      (e) Not applicable.





















Signature

         After reasonable inquiry and to the best of my knowledge

and belief, I certify that the information set forth in this

statement is true, complete and correct.

Dated:   February 27, 2001





                          MARIO J. GABELLI
                          MARC J. GABELLI
                          GEMINI CAPITAL MANAGEMENT LIMITED


                          By:/s/__________________________
                             James E. McKee
                             Attorney-in-Fact



                          GABELLI GROUP CAPITAL PARTNERS, INC.
                          GABELLI ASSET MANAGEMENT INC.
                          GABELLI ADVISERS, INC.
                          GABELLI FUNDS, LLC
                          GABELLI & COMPANY, INC.


                          By:/s/______________________________
                             James E. McKee
                             Secretary


                          GAMCO INVESTORS, INC.



                          By:/s/_____________________________
                             Douglas R. Jamieson
                             Executive Vice President












Schedule I


              Information with Respect to Executive
            Officers and Directors of the Undersigned

          Schedule I to Schedule 13D is amended, in pertinent part, as
follows:
          The following sets forth as to each of the executive offi-
cers and directors of the undersigned: his name; his business address;
and his present principal occupation or employment and the name,
principal business and address of any corporation or other
organization in which such employment is conducted.  Unless otherwise
specified, the principal employer of each such individual is Gabelli
Group Capital Partners, Inc., Gabelli Asset Management Inc., Gabelli
Funds, LLC, Gabelli & Company, Inc., or GAMCO Investors, Inc., the
business address of each of which is One Corporate Center, Rye, New
York 10580, and each such individual identified below is a citizen of
the United States.  To the knowledge of the undersigned, during the
last five years, no such person has been convicted in a criminal
proceeding (excluding traffic violations or similar misdemeanors), and
no such person was a party to a civil proceeding of a judicial or ad-
ministrative body of competent jurisdiction as a result of which he
was or is subject to a judgment, decree or final order enjoining
future violations of, or prohibiting or mandating activities subject
to, federal or state securities law or finding any violation with
respect to such laws except as reported in Item 2(d) of this Schedule
13D.



Gabelli Group Capital Partners, Inc.

Directors:

     Mario J. Gabelli*

     Richard B. Black              Vice Chairman and Director of
                                   Oak Technology, Inc.;
                                   Chairman of ECRM; Director
                                   of The Morgan Group, Inc.;
                                   General Partner of KBA Part-
                                   ners, Parker Plaza
                                   400 Kelby Street,
                                   Fort Lee, NJ 07029

     Charles C. Baum               Chairman, Director and Chief
                                   Executive Officer of The Morgan
                                   Group, Inc.; Secretary & Treasurer
                                   of United Holdings Co., Inc.
                                   2545 Wilkens Avenue
                                   Baltimore, MD  21223


     Dr. Eamon M. Kelly            Professor
                                   Payson Center for International
                                   Development Technology Transfer
                                   Tulane University
                                   300 Hebert Hall
                                   6823 St. Charles Avenue
                                   New Orleans, LA  70118

     Arnold M. Reichman            Chief Executive Officer
                                   Outercurve Technologies
                                   609 Greenwich Street
                                   New York, NY 10014

     Marc J. Gabelli               Managing Director

     Matthew R. Gabelli            Vice President-Trading
                                   Gabelli & Company
                                   One Corporate Center
                                   Rye, New York 10580
Officers:

     Mario J. Gabelli              Chairman, Chief Executive
                                   Officer and Chief Investment
                                   Officer

_____________________

     *    Mr. Gabelli is the Chief Executive Officer and Chief
Investment Officer of Gabelli Group Capital Partners, Inc., Gabelli
Asset Management Inc. and GAMCO Investors, Inc.; Director/Trustee of all
registered investment companies advised by Gabelli Funds, LLC; Chairman
and Chief Executive Officer of Lynch Interactive Corporation; Chairman
of Lynch Corporation. 

Robert S. ZuccaroVice President and Chief Financial
                                   Officer

     James E. McKee                Vice President, General
                                   Counsel and Secretary

Gabelli Asset Management Inc.

Directors:

     Raymond C. Avansino, Jr.      Chairman
                                   E.L. Wiegand Foundation
                                   165 West Liberty Streeet
                                   Reno, NV 89501

     Mario J. Gabelli              See above

     Paul B. Guenther              Chairman
                                   New York Philharmonic
                                   10 Lincoln Center Plaza
                                   New York, NY 10023

     John C. Ferrara               Chief Financial Officer
                                   Space.Com
                                   120 West 45th Street
                                   New York, New York 10036

     Dr. Eamon M. Kelly            See above

     Karl Otto Pohl (1)            Sal Oppenheim Jr. & Cie
                                   Bockenheimer Landstrasse 20
                                   D-6000 FRANKFURT AM MAIN
                                   Germany

Officers:

     Mario J. Gabelli              Chairman, Chief Executive
                                   Officer and Chief Investment
                                   Officer

     Robert S. Zuccaro             Vice President and Chief Financial
                                   Officer

     James E. McKee                Vice President, General
                                   Counsel and Secretary

GAMCO Investors, Inc.

Directors:

     Douglas R. Jamieson
     Joseph R. Rindler, Jr.
     Regina M. Pitaro
     F. William Scholz, II
     William S. Selby

Officers:

     Mario J. Gabelli              Chief Executive Officer
                                   and Chief Investment Officer

     Joseph R. Rindler, Jr.        Chairman

     Douglas R. Jamieson           Executive Vice President and
                                   Chief Operating Officer

     Robert S. Zuccaro             Vice President and Chief
                                   Financial Officer

     James E. McKee                Vice President, General Counsel
                                   and Secretary

Gabelli Funds, LLC

Officers:

     Mario J. Gabelli              Chief Investment Officer

     Bruce N. Alpert               Executive Vice President and
                                   Chief Operating Officer

     Gus Coutsouros                Vice President and Chief Financial
                                   Officer

     James E. McKee                Secretary


Gabelli Advisers, Inc.

Directors:

     Bruce N. Alpert
     John D. Gabelli
     Joseph R. Rindler, Jr.

Officers:

     Bruce N. Alpert               Chief Operating Officer

     James E. McKee                Secretary

Gabelli Securities, Inc.

Directors:

     Robert W. Blake               President of W.R. Blake
                                   & Sons, Inc.
                                   196-20 Northern Boulevard
                                   Flushing, NY  11358


     Douglas G. DeVivo             General Partner of ALCE
                                   Partners, L.P.
                                   One First Street, Suite 16
                                   Los Altos, CA  94022

     Joseph R. Rindler, Jr.        See above

Officers:

     Robert S. Zuccaro             Vice President-Finance

     James E. McKee                Secretary

Gabelli & Company, Inc.

Directors:

     James G. Webster, III         Chairman & Interim President

     Irene Smolicz                 Senior Trader
                                   Gabelli & Company, Inc.

     Robert S. Zuccaro             See above

Officers:

     James G. Webster, III         Chairman & Interim President

     Bruce N. Alpert               Vice President-Mutual Funds

     Walter K. Walsh               Compliance Officer

     James E. McKee                Secretary


GLI, Inc.
Directors:

     Mario J. Gabelli              See above-Gabelli Group Capital
                                   Partners, Inc.
Officers:

     Mario J. Gabelli              Chairman and Chief Investment
                                   Officer

Gabelli Associates Limited

Directors:

     Mario J. Gabelli              See above-Gabelli Group Capital
                                   Partners, Inc.

     MeesPierson Management        Grand Pavillion, Commercial Centre
     (Cayman) Limited              802 West Bay Rd.
                                   Grand Cayman, British West Indies


     MeesPierson Nominees          Grand Pavillion, Commercial Centre
     (Cayman) Limited              802 West Bay Rd.
                                   Grand Cayman, British West Indies


Officers:

     Mario J. Gabelli              Chief Investment Officer

     Kevin Bromley (2)             Vice President, Treasurer and
                                   Assistant Secretary

     Sandra Wright (2)             Secretary and Assistant Treasurer

Gabelli International Limited

Directors:

     Mario J. Gabelli              See above-Gabelli Group Capital
                                   Partners, Inc.

     MeesPierson Management        Grand Pavillion, Commercial Centre
     (Cayman) Limited              802 West Bay Rd.
                                   Grand Cayman, British West Indies

     MeesPierson Nominees          Grand Pavillion, Commercial Centre
     (Cayman) Limited              802 West Bay Rd.
                                   Grand Cayman, British West Indies

Gemini Capitial Management Ltd.

Directors:

     Marc J. Gabelli               See above-Gabelli Group Capital
                                   Partners, Inc.

     Michael A. Salatto            Controller, Gabelli Securities,
                                   Inc.

     Michael J. Burns (3)          Appleby, Spurling & Kempe
                                   Cedar House
                                   41 Cedar Avenue
                                   Hamilton, HM12
                                   Bermuda

     Douglas Molyneux (3)          Appleby, Spurling & Kempe
                                   Cedar House
                                   41 Cedar Avenue
                                   Hamilton, HM12
                                   Bermuda

Gabelli Fund, LDC

Directors:

     Johann S. Wong (4)            c/o Tremont (Bermuda)
                                   Limited
                                   Tremont House
                                   4 Park Road
                                   Hamilton HM 11, Bermuda

     Peter D. Anderson (5)         Givens Hall Bank & Trust
                                   Genesis Building
                                   P.O. Box 2097
                                   Grand Cayman, Cayman Islands
                                   BWI3459498141

     Karl Otto Pohl                See above

     Anthonie C. van Ekris         See below

Gabelli Global Partners, Ltd.

Directors:

     Marc J. Gabelli               See above

     Patrick Salvisberg (6)        Vice President
                                   Institutional Capital Markets
                                   Bear Stearns International Ltd.

     Marco Sampelligrini (7)       Trader, Gabelli Securites, Inc.

     Antonie Van Ekris             See below

Gabelli European Partners, Ltd.

Directors:

     Marc J. Gabelli               See above

     Patrick Salvisberg (6)        See above

     Marco Sampelligrini (7)       See above

     Antonie Van Ekris             See below

Lynch Corporation
401 Theodore Fremd Avenue
Rye, NY  10580

Directors:

     Mario J. Gabelli              See above-Gabelli Group Capital
                                   Partners, Inc.

     E. Val Cerutti                Business Consultant
                                   Cerutti Consultants
                                   227 McLain Street
                                   Mount Kisco, NY   10540

     Ralph R. Papitto              Chairman of the Board
                                   AFC Cable Systems, Inc.
                                   50 Kennedy Plaza
                                   Suite 1250
                                   Providence, RI  02903

     Avrum Gray                    GBar Limited Partnership
                                   440 South LaSalle, Suite 2900
                                   Chicago, IL 60605

     Louis A. Guzzetti             President and Chief Executive
                                   Officer

     Robert E. Dolan               See below

Officers:

     Mario J. Gabelli              Chairman

     Louis A. Guzzetti             President and Chief Executive
                                   Officer

     George E. Fuehrer             Vice President-Business Development

     Roger T. Dexter               Controller

     Robert A. Hurwich             Vice President-Administration,
                                   Secretary and General Counsel


Lynch Interactive Corporation
401 Theodore Fremd Avenue
Rye, NY  10580

Directors:

     Paul J. Evanson               President
                                   Florida Light & Power Co.
                                   P.O. Box 14000
                                   700 Universe Blvd.
                                   Juno Beach, FL 33408

     Mario J. Gabelli              See above-Gabelli Group Capital
                                   Partners, Inc.

     Ralph R. Papitto              Chairman of the Board
                                   AFC Cable Systems, Inc.
                                   50 Kennedy Plaza
                                   Suite 1250
                                   Providence, RI  02903

     Salvatore Muoio               Principal
                                   S. Muoio & Co., LLC
                                   Suite 406
                                   509 Madison Ave.
                                   New York, NY 10022

     John C. Ferrara               See above

     David C. Mitchell             Business Consultant
                                   c/o Lynch Corporation
                                   401 Theodore Fremd Ave.
                                   Rye, NY 10580

     Vincent S. Tese               Lawyer, Investment Adviser
                                   and Cable Television Executive
                                   c/o Bear Stearns & Company, Inc.
                                   245 Park Avenue, 19th Floor
                                   New York, NY 10167

Officers:

     Mario J. Gabelli              Chairman and Chief Executive
                                   Officer

     Robert E. Dolan               Chief Financial Officer

     Robert A. Hurwich             Vice President-Administration,
                                   Secretary and General Counsel

Brighton Communications Corporation
401 Theodore Fremd Ave
Rye, NY 105820

Directors:

     Robert E. Dolan               See above-Lynch Interactive
                                   Corporation

     Robert A. Hurwich             See above-Lynch Interactive
                                   Corporation
Officers:

     Robert E. Dolan               President, Controller, Tresurer
                                   and Assistant Secretary

     Robert A. Hurwich             Secreatry and Assistant Tresurer

Spinnaker Industries, Inc.
600 N. Pearl Street
uite 2160
Dallas, TX  75201

Directors:

     Joseph P. Rhein               5003 Central Avenue
                                   Ocean City, NJ  08226

     Richard J. Boyle              The Boyle Group, Inc.
                                   6110 Blue Circle Drive
                                   Suite 250
                                   Minnetonka, MN  55343

     Ned N. Fleming, III           Boyle, Fleming,
                                   & Co., Inc.
                                   600 N. Pearl Street
                                   Suite 2160
                                   Dallas, TX  75201

     Anthonie C. van Ekris         Chairman and Chief
                                   Executive Officer
                                   Balmac International, Inc.
                                   61 Broadway
                                   Suite 1900
                                   New York, NY  10006


     E. Val Cerutti                See above-Lynch Corporation

     Louis A. Guzzetti             See above-Lynch Corporation

     Ralph R. Papitto              See above-Lynch Corporation

Officers:

     Ned N. Fleming, III           President

     Richard J. Boyle              Office of the Chairman

     Louis A. Guzzetti             Office of the Chairman

     Perry J. Schiller             Vice President, Finance &
                                   Controller

     Robert A. Hurwich             Secretary

Entoleter, Inc.
251 Welton Street
Hamden, CT  06517

Directors:

     Ned N. Fleming, III           See above-Spinnaker

     Robert P. Wentzel             See above-Entoleter

     Richard J. Boyle              See above-Spinnaker

     Louis A. Guzzetti             See above-Lynch Corporation

Officers:

     Robert P. Wentzel             President

     Charles DeMarino              Controller & Secretary

     Robert A. Hurwich             Assistant Secretary

Western New Mexico Telephone Company
314 Yankee Street
Silver City, NM  88062

Directors:

     Jack W. Keen                  Chairman and President

     Dr. Brian E. Gordon           Vice President

     Mary Beth Baxter              Secretary & Treasurer

     John Clay Keen                Route 6
                                   Box 270
                                   Greenville, TX 75401

     Robert E. Dolan               See above-Lynch Corporation

     Robert A. Hurwich             See above-Lynch Corporation

     Carmine Ceraolo               See above-Lynch Corporation

     Mary J. Carroll               See above-Lynch Corporation

     Eugene P. Connell             See above-Lynch Corporation

Officers:

     Jack W. Keen                  Chairman and President

     Dr. Brian E. Gordon           Vice President

     Charles M. Baxter             Sr. Vice President-Operations

     Mary Beth Baxter              Secretary & Treasurer

     Robert A. Hurwich             Assistant Treasurer and Assistant
                                   Secretary

Inter-Community Telephone Company, L.L.C.
P.O. Box A
Nome, ND  58062

Managers:

     Carole Rau                    Executive Assistant
                                   Lynch Corporation
                                   401 Theodore Fremd Ave.
                                   Rye, NY 10580

     Mary J. Carroll               See above-Lynch Corporation

     Robert E. Dolan               See above-Lynch Corporation

     Robert A. Hurwich             See above-Lynch Corporation

     Carmine Ceraolo               Assistant Controller
                                   Lynch Corporation
                                   401 Theodore Fremd Ave
                                   Rye, NY 10580

     Robert Snyder                 200 Broadway South
                                   Buffalo, ND  58011

     Keith S. Andersen             See above-Inter-Community Telephone
                                   Company

     Robert Reff                   See above-Inter-Community Telephone
                                   Company

     Jack Bently                   1210 E. Washington Ave
                                   Gilbert, AZ 85234

Officers:

     Robert Snyder                 President

     Keith S. Andersen             Secretary and Treasurer

     Robert A. Hurwich             Assistant Secretary

Central Scott Telephone Company
125 North Second Street
Eldridge, Iowa 52748

Directors:

     Mary J. Carroll               See above-Lynch Interactive
                                   Corporation

     Robert E. Dolan               See above-Lynch Interactive
                                   Corporation

     W. Norman Harvey              President

     Edgar H. Holden               Chairman

     Robert A. Hurwich             See above-Lynch Interactive
                                   Corporation

     Ned Mohr                      c/o Central Scott Telephone
                                   Company

     Eugene Morris                 c/o Central Scott Telephone
                                   Company

     Christopher Porter            c/o Central Scott Telephone
                                   Company

     Carole L. Rau                 See above-Lynch Interactive
                                   Corporation

Officers:

     Edgar H. Holden               Chairman

     W. Norman Harvey              President

     Robert E. Dolan               Vice President & Assistant
                                   Treasurer

     Julie Andersen                Treasurer & Assistant Secretary

     Robert A. Hurwich             Secretary

     Kent Dau                      Controller

Lynch Telephone Corporation
401 Theodore Fremd Avenue
Rye, NY 10580

Directors:

     Robert E. Dolan               See above-Lynch Interactive
                                   Corporation

     Jack W. Keen                  See above-Western New Mexico
                                   Telephone Company

     Robert A. Hurwich             See above-Lynch Interactive
                                   Corporation

Officers:

     Jack W. Keen                  President

     Robert A. Hurwich             Secretary

     Mary Beth Baxter              Treasurer and
                                   Assistant Secretary

     Robert E. Dolan               Vice President and Controller

Lynch Telephone Corporation III
401 Theodore Fremd Avenue
Rye, NY 10580

Directors:

     Delores A. Deitrick           c/o Lynch Telephone Corporation
                                   III

     Robert A. Hurwich             See above-Lynch Interactive
                                   Corporation

     Robert E. Dolan               See above-Lynch Interactive
                                   Corporation

     Richard J. Kiesling           Chairman


     Mary J. Carroll               See above-Lynch Interactive
                                   Corporation

Officers:

     Richard J. Kiesling           Chairman

     Robert E. Dolan               President, Treasurer and
                                   Controller

     Robert A. Hurwich             Secretary & Assistant Treasurer

     (1) Citizen of Germany
     (2) Citizen of the Cayman Islands
     (3) Citizen of Bermuda
     (4) Citizen of Bermuda and Canada
     (5) Citizen of the UK
     (6) Citizen of Switzerland
     (7) Citizen of Italy