In no particular order, here are the spinoffs that I have run across...

AmerisourceBergen Corp (ABC) and Kindred Healthcare Inc. (KND) - each are spinning off a piece which will combine to be a new company

http://biz.yahoo.com/ap/060807/amerisourcebergen_kindred_merger.html?.v=1

First Data Corporation (FDC) and Western Union - see discussion on the FDC board - you had to be a shareholder as of today to receive the distribution - I'm waiting to see what happens with the individual stocks - Western Union dropped a bit all ready...

http://www.marketwatch.com/News/Story/Story.aspx?guid=%7BD5F9ADE6%2DBF1F%2D4FB9%2DB805%2D994715BDD77C%7D&source=blq%2Fyhoo&dist=yhoo&siteid=yhoo

Automatic Data Processing (ADP) is spinning off their brokerage arm sometime before 30 June 2007 (End of FY 2007)

Verizon is spinning off their directory business before the end of the year

Duke Energy Corporation (DUK) is spinning off their gas business, cleverly and temporarily named GasSpinCo (I believe) and the last I saw was that they were looking to do it early in 2007

Alberto Culver (ACV) is spinning off Sally Beauty probably around Nov - there's going to be a special dividend of $25 at the same time and as near as I can tell Sally Beauty will be a stub stock

Cendant (CD) recently broke into Avis (CAR), Realogy (H) and Wyndham International (WYN) - none of which have moved that much

Here's some more...Extendicare and Assisted Living Concepts, Corrient Resources Inc. (ETQ), Vista Gold Corp (VGZ), Journal Communications and Norlight

These companies have discussed possibly spinning off or are under pressure to spin off... Intel, GE, Ford, Pride International, Sony, and Time Warner

There are more, but I haven't had time to look at all of these yet. Just not enough time in the day...

Jim