Where women CFOs work

Among the 500 largest companies in America, only 5 percent, 25 firms, have women in the position of chief financial officer, considered a launching pad to the president's office. Of the top 100 companies, eight have women CFOs. The 25 firms and their female CFOs:

Ace Hardware - Lori Bossmann

American General - Ellen Masterson

Atlantic Richfield (ARCO) - Marie Knowles *

BankBoston - Susannah Swihart

Barnes & Noble - Marie Toulantis

Boeing - Deborah Hopkins *

Citigroup - Heidi Miller *

Clark USA - Maura Clark

Consolidated Edison - Joan Freilich

R.R. Donnelley & Sons - Cheryl Francis

Federated Department Stores - Karen Hoguet*

Hannaford Brothers - Blythe McGarvie

International Paper - Marianne Parrs *

ITT - Ann Reese

ITT Industries - Heidi Kunz

Kohl's Department Stores - Arlene Meier

The Limited - V. Ann Hailey

Merck - Judy Lewent *

Owens & Minor - Ann Rector

Oxford Health Plans - Yon Yoon Jorden

Paine Webber Group - Regina Dolan

Sara Lee - Judith Sprieser *

Solectron - Susan Wang

SuperValu - Pamela Knous *

US Bancorp - Susan Lester

*(Fortune 100 companies)