Cereal manufacturer Kellogg has reported third quarter net income of US$203.5m, or 49 cents a share, compared with $150.3m, or 37 cents a share, for the third quarter of last year. The 35% increase in earnings is in part due to costs incurred in last year's third quarter, such as goodwill expense and the cost of integrating cookie maker Keebler. Last year's third-quarter earnings excluding special items were 48 cents a share