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3Com has restructured its business units following the announcement of an intended merger with U.S. Robotics and the resignation of 3Com's president, Bob Finocchio. The company will reorganize itself into three divisions, each targeting enterprise systems, carrier systems, and client access. The merger with USR is still subject to regulatory and shareholder review. The company said Finocchio, who has been with 3Com since 1988, will leave at the end of May.