Short % of Float (as of 26-Dec-07)3: 22.60%--Need I saw more?? Well, sure. CROX is going to report earnings thus making it an earnings play. Here is a recent Barrons post about them: Strong Buy - Price 32 on Feb. 12 by Wedbush Morgan Maintaining 2007 EPS estimate of $2 and 2008 EPS estimate of $2.79 [on this footwear company]; reducing target to 45 from 70; 45 target is 16 times our '08 EPS estimate (with its 25% projected longer-term earnings growth rate discounted 35% given the difficult consumer and market environment). Market-cap: $2.6 billion.

Everyone hates tech right now. But with over 50%+ of HPQ's rev. coming from overseas and strong demand from PC's HPQ could move higher after earnings.

First up this week is Kaiser Aluminum (KALU) which is set to report earnings on Wednesday. As its name suggests Kaiser manufactures and sells fabricated aluminum products used principally for aerospace and machinery end products. Down substantially from its $80 high back in mid-December Kaiser is poised to handily beat earnings. Over The past two weeks there has been a massive amount of capital returning back into the aluminum stocks. Stocks like Alcoa (AA) and Century Aluminum (CENX) have massively outperformed the boarder market since mine January. Both Alcoa and Century handily beat analysts’ 4th quarter estimates aided by strong international demand. Kaiser also has a great balance sheet with its Return on Assets at 14% and it’s Return on Equity over 20%. Kaiser has a low debt to revenue growth ratio with $60 million in debt to 11% revenue growth. With a tight float and strong out performance by its lesser peers, Kaiser could crush earnings this quarter.

Also worth keeping an eye on this week is Medtronic (MDT) ahead of its quarter. Medtronic manufactures and sells various medical devices, especially its Cardiac Rhythm segment. Near its 52-week low ahead of the quarter, Medtronic is a solid play ahead of its earnings report. Management has been constantly taking market share from competitors Abbot (ABT) and Boston Scientific (BSX). Medtronic has a great balance sheet with operating margins just under 30%.

Another healthcare play. With over 80MM baby boomers in the US these types of general plays should work. Zimmer Holdings (ZMH) saw record profits based on this same-theme and I bet that Medco could have a really nice Q

Another unhedged gold miner that could test its 52-week high has gold keeps on rallying.

Olympic Steel could report a God Like earnings report. Right now steel companies are rallying; look at X and others. ZEUS also has a 10% short position and a tight float of just under 250,000 shares aday

Should be rallying right with oil at record levels.