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U.S. stocks headed lower for the second day in a row spooked by record high oil prices and as results from Fannie Mae kept pressure on the financials.Goldman Sachs predicts $200 oil price. UBS to slash 5,500 jobs mostly in the U.S. and the U.K. Yahoo's Jerry Yang on Microsoft: "If they have anything new to say, we would be open....I am more than willing to listen." Conway Gittens reports from New York.