| P & L statement preparer | 28 |
| P on a fraternity house | 23 |
| P that's two before T | 25 |
| P __ "Phony" | 22 |
| P's on frat jackets | 23 |
| P's on sorority sweaters | 28 |
| P's, but not Q's | 24 |
| P's, to Pythagoras | 22 |
| P&G Pet Care brand | 22 |
| P&L report column heading | 29 |
| P, in a phonetic alphabet | 25 |
| P, in the Greek alphabet | 24 |
| P, on a fraternity house | 24 |
| P, on a fraternity jacket | 25 |
| P---ARY CARE PHY-ICIANS | 23 |
| P. & L. column heading | 26 |
| P. -- (big name in hip-hop) | 27 |
| P. Diddy's first name | 25 |
| P. Diddy's real name | 24 |
| P. Hearst's captors | 23 |
| P. Hearst's kidnappers | 26 |
| P. Mansbridge's network | 27 |
| P. Martin or J. Chretien | 24 |
| P. R. person for sinners | 24 |
| P. T. Barnum, for example | 25 |
| P. W. Botha's land | 22 |
| P. ___ (Global TV anchor) | 26 |
| P.D. investigative tool | 23 |
| P.D. James novel of 1992 | 24 |
| P.D.Q. Bach creator Schickele | 29 |
| P.D.Q., on "ER" | 25 |
| P.F.C.'s punishment | 23 |
| P.G. & E. and Con Ed | 24 |
| P.G.A. course in Calif. | 23 |
| P.G.A. Hall of Fame name | 24 |
| P.G.A. Hall of Famer Jones | 26 |
| P.G.A. qualifying round? | 24 |
| P.G.A. Tour site, ___ Pines | 27 |
| P.G.A.'s Calvin ___ | 24 |
| P.I. invasion site: 1944 | 24 |
| P.I. played by Brosnan | 22 |
| P.I. played by Selleck | 22 |
| P.M. elected in October 1969 | 28 |
| P.M. item for a hostess | 23 |
| P.M. known as the Iron Lady | 27 |
| P.M. of Japan: 1964-72 | 22 |
| P.M. period in England | 22 |
| P.M. practices in Pamplona | 26 |
| P.M. whose jacket caught on | 27 |
| P.M.'s and such: Abbr. | 26 |
| P.O. address in Indiana | 23 |
| P.O. employees have them | 24 |
| P.O. worker's circuit | 25 |
| P.O.W. camp of W.W. II | 22 |
| P.O.W. camps, in Germany | 24 |
| P.R. man's concern | 22 |
| P.R. man's creation | 23 |
| P.S. in a Beatles song | 22 |
| P.T.A. and N.E.A., for two | 26 |
| P.T.A. meeting place: Abbr. | 27 |
| P.T.A. meeting venue: Abbr. | 27 |
| P.T.A.'s concern: Abbr. | 27 |
| P.T.A.'s focus: Abbr. | 25 |
| Pa Clampett player on TV | 24 |
| Pa. accident site of 1979 | 25 |
| Pa. airport north of PIT | 24 |
| Pa. nuclear accident site | 25 |
| Pa. nuclear plant site | 22 |
| Pa. plant in '79 news | 25 |
| Pa. plant in 1979 news | 22 |
| Pa. plant in 1979 news (3) | 26 |
| Pa. plant in the 1979 news | 26 |
| Pa. site of a 1979 accident | 27 |
| Pa.'s state flower | 22 |
| Pablo Casals's instrument | 29 |
| Pablo Escobar smuggled it | 25 |
| Pablo Neruda composition | 24 |
| Pablo Neruda verse form | 23 |
| Pablo Neruda's homeland | 27 |
| Pablo Neruda's land | 23 |
| Pablo Picasso contemporary | 26 |
| Pablo Picasso's daughter | 28 |
| Pablo Picasso's sister | 26 |
| Pablo's 'this' | 26 |
| Pablo's "that" | 28 |
| Pablo's "this" | 28 |
| Pablo's designer daughter | 29 |
| Pablo's first month | 23 |
| Pablo's strong agreement | 28 |
| Pablo's valentine word | 26 |
| Pablo's younger daughter | 28 |
| Pabst malt liquor brand | 23 |
| Pac 10 school, for short | 24 |
| PAC for those who are packing | 29 |
| PAC for those who pack? | 23 |
| Pac Ten school, informally | 26 |
| PAC whose members pack? | 23 |
| Pac-10 hoops powerhouse | 23 |
| Pac-10 powerhouse, for short | 28 |
| Pac-10 school, briefly | 22 |