Vulcan a takeover target?

Vulcan Materials Co. might wind up joining forces with the Australia-based Rinker Group, if you believe Goldman Sachs JBWere analyst Matthew McNee. He believes that the Australian company, the biggest construction materials supplier in its country, will be seeking a strong strategic partner now that the it rejected a hostile offer from Mexico's Cemex SA. Florida Rock Industries Inc. may also be ripe for a marriage with Rinker, says McNee. Vulcan, which just reported record third-quarter results, had no comment on the merger rumors. And I'll believe it when I see it. Your comment?