In this issue of Disconnected Comparisons, we evaluate Neenah Paper, Inc. (NP) and Sappi Limited (SPP). A USD 100 investment in NP on 04 January 2002 would have been worth USD 58.22 on 26 March 2009; a USD 100 investment in SPP on 04 January 2002 would have been worth USD 39.64 on 26 March 2009; and a USD 100 investment in the PM40 on 04 January 2002 would have been worth USD 167.39 on 26 March 2009. Click here to view the comparison. Neenah Paper, Inc. (NP) is a NYSE traded company. Their Web site is neenah.com. Sappi Limited (SPP) is a NYSE traded ADR. Their Web site is sappi.com.