In dealing with the topic of Tower Records and the company's impending demise, the three articles have common elements such as the company's accumulated debt and the final successful buyer. Each also, however, differs regarding specific approach and focus.
             Karen Matthews, from the Associated Press, for example, handles the issue from the point of view of music buyers, fans and musicians. She briefly mentions the buyer and the amount of debt but focuses on the music industry itself. According to this article, the music industry will suffer, as Tower Records has always been good to artists, while concomitantly providing customers with what they need.
             Dale Kasler from the Mercury News, on the other hand, addresses with the direct focus on the bankruptcy auction that determined the company's fate. He describes the specific offers involved in the competitors for the label, and the ensuing court case to determine the rightful new owner, which was named as the Great American Group. The Group's offer far exceeded the others in monetary value, and hence they were awarded the winning bid.
             David Schepp's article in the Journal News personalizes the issue even further than Matthews by narrowing it to the closure of a single Tower Records store in Nanuet. The article describes the low turnout at this record store, together with the kind of customers usually patronizing this particular place of business. All three articles appear to agree that the closure of Tower Records is tragic, signifying the end of an era for music. Musicians and fans alike appear to be unhappy about the closure, which will mean a loss for the music industry. All three articles also agree on the cause of the bankruptcy filing, namely competition from online music download sites and discount record stores, both online and offline. Furthermore, the three articles report that around 3,000 employees will lose their job as a result of the bankruptcy and subsequent sa...