Insurance and reinsurance losses related to the three majorhurricanes that hit the U.S. this year will amount to $57.6billion, making the cumulative catastrophe losses the largest onrecord, according to Advisen Ltd.

Based on reported property and business interruption losses todate, the New York-based consulting firm said it calculated currentafter-tax totals per hurricane as follows:

o Katrina==$28 billion.

o Rita==$4.5 billion.

o Wilma==$4.8 billion.

Adding in estimated unreported losses from State Farm andunreported losses from regional mutual insurers and smaller globalreinsurers; developing, and as yet un-filed claims for damage fromHurricane Rita and Hurricane Wilma, and the impact of income taxes,Advisen projected pre-tax insured losses per hurricane to be $40.4billion for Katrina, $6.4 billion for Rita, and $10.8 billion forWilma.

The losses amount to more than twice the annual total for otherU.S. natural disasters and one and a half times the losses from the2001 terrorist attacks in New York and Washington, Advisensaid.

Advisen said that several unsettled variables could causeestimates to increase dramatically. Flood losses could elevateestimates by billions of dollars if the various lawsuits to forceinsurers to cover flood damage related to Katrina are successful.Additionally, several hurricane-related pollution lawsuits couldadd hundreds of millions of dollars to the totals. Advisen said itanticipates it would be several months before these factors aresettled.