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In this case, those M's might stand for medical devices, management, and microbiology. 3M Health Care is a division of the highly diversified 3M Company. It is one of the largest producers of medical and surgical products (tape, dressings, and surgical drapes). It also manufactures Littmann stethoscopes, dental and orthodontic products (the latter through 3M Unitek), drug delivery systems (transdermal patches, inhalers), health information management systems, and microbiological testing and monitoring equipment used by food processors. These businesses account for more than 15% of 3M's annual revenues. 3M created its first health care-focused division in 1961, as the aptly named Medical Products Division.

3M Health Care Ltd. is the European arm of 3M's health care operations. The company manufactures and distributes medical, dental, veterinary, and food safety products. Its products range from wound care dressings, tapes, casting materials, and stethoscopes to transdermal patches and microbiology testing equipment. Its dental care products include adhesives, coatings, crowns, infection control, and sealers. The company also provides information services and software to the health care industry. 3M Health Care Ltd. maintains research and development facilities as well as manufacturing and distribution operations.

Abbott Diabetes Care cares about diabetics. The unit of Abbott Labs makes glucose monitoring equipment and supplies for use by diabetics at home or by medical professionals in hospitals and other care facilities throughout the US in retail stores and online. Its monitoring systems are sold under the FreeStyle and Precision Xtra brands. Its diabetes data management systems are sold under the CoPilot and Precision Link brands and are designed to be used in conjunction with its monitoring systems. The company also offers insulin pumps including its CoZmonitor which is a combination of insulin pump and blood glucose monitoring system.

Those wanting to see more clearly might benefit from products made by Abbott Medical Optics (formerly Advanced Medical Optics). The subsidiary of Abbott Labs makes eye care products in three key segments: corneal, refractive, and cataract. The company's corneal products include contact lens solutions and eyedrops for consumers. Its refractive and cataract product lines focus on professional devices, equipment, and accessories used in laser vision correction procedures and cataract surgery; it is the global leader in LASIK surgical devices. Surgery products are marketed to eye surgeons and surgery centers worldwide through a direct sales force.

ACA Financial Guaranty provides financial guaranty insurance for municipal and other public finance bonds. Previously, the company also provided asset management services for collateralized debt obligations (CDOs) built by pooling fixed-income assets, including bonds, loans, and credit swaps; investors in the company's CDOs included banks, money managers, hedge funds, and insurance companies. While the company's guaranty business was sound, its other services led to its distress. When the US subprime mortgage market tanked, the company was forced to reorganize and place its municipal bond guaranty business into run-off. Now tending to its existing obligations, ACA is no longer writing new policies.

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