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Alkalines are the largest-selling, the longest-lasing and the highest-priced commercial batteries.

The sales growth and the high profit margins caused Kraft Inc. A Strategic Fit. Both Ralston and Kraft thought that batteries fit in nicely with their distribution channels for consumer packaged goods. Batteries also fit well with Kodak's film distribution in drugstores and grocery chains. To differentiate itself from Duracell and to a lesser degree from Eveready's Energizer alkaline brand, Kodak has gold-plated its contact tips, the part of the battery through which electricity passes to the device.

Because gold does not tarnish, which would impede the passage of electricity, it is widely used by computer, aerospace and telecommunications makers.

But battery experts are not convinced that gold tips are a benefit in consumer devices such as audio cassette players. Powers said of Kodak's batteries. He is an industry liaison for Case Western University, and until last year was the director of technology for Eveready. It can be difficult to sort out the conflicting boasts of the manufacturers. Consumer Reports did its last test on consumer batteries in , long before Kodak entered the scene and before Eveready and Duracell introduced their current generation of batteries.

Each manufacturer cites independent tests showing that its brand is the longest lasting - under the right conditions. For example, Kodak outperformed Duracell in a test of C cells in flashlights. Duracell outlasted Kodak in a test involving a toy bird.

Brodd, formerly a battery researcher for the Amoco Corporation and now a manager of a lithium battery project at Gould Inc. Performance aside, Kodak has what it calls ''perceptual'' reasons for using gold. Adams, the vice president and general manager of Ultra Technologies, as Kodak calls its battery division. Kodak has already captured about 5 percent of the market, at the expense of the small players and Duracell. That leaves Duracell and Eveready with about 45 percent each.

Currency a Factor for Kodak. Kodak does not disclose sales or earnings for the division.

But analysts expect batteries to be a costly venture for Kodak, which is based in Rochester. One problem: the rising yen, which makes Matsushita's batteries more expensive for Kodak. Indeed, some analysts say Kodak will run into the same currency problem that recently forced the General Electric Company to break its ties with Matsushita, which produced color televisions for G. Glazer of Dean Witter. Duracell, the maker of the ''copper top battery,'' which contains no copper except on the case, contends that its product has an advantage over Kodak's because of a design change made two years ago.

That change, which Eveready also made, eliminated an interior wall, providing more room for the battery's active ingredient and extending the battery's life.

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As with many other things in the battery industry, it is a matter of contention as to which company came up with the improvement first. While technology gets attention, it is advertising that is clearly the most important batttery battleground. Each year, the Christmas season, with its toys and gifts, makes the fourth quarter the biggest period for battery sales.

While a price war does not appear imminent, cash rebates, coupons and bonus packs abound. Store aisles are crowded with battery displays. Battery makers have been offering big discounts on the price retailers must pay for the displays, he said. For the best experience on our site, be sure to turn on Javascript in your browser. Medic Batteries current specials are the easiest way to save even more on your bulk battery orders! Medic Batteries coupons and promo codes can be applied to any valid order during coupon code active dates.

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