MOUNTAIN VIEW, Calif., Oct. 26 -- Spectra-Physics Inc. said its third-quarter net sales were $49.2 million, up 7 percent from $45.8 million for the third quarter of 2000. The company's book-to-bill ratio was 0.98, compared with 1.01 for the second quarter and with 1.26 for the third quarter a year ago. In the third quarter, Spectra-Physics took pretax charges of $1.3 million for an increase in the allowance for doubtful accounts related to sales of optical components, legal expenses associated with certain litigation and a previously announced restructuring. Excluding these charges, pro forma net loss for the third quarter was $1.8 million, or $0.10 per diluted share. This compares with pro forma net loss of $0.4 million, or $0.03 per diluted share, for the third quarter of 2000, excluding a pretax charge of $1.5 million related to an acquisition. Including the pretax charges, third-quarter 2001 net loss was $2.5 million, or $0.15 per diluted share. "Our revenue growth focused on the image recording, medical, research and industrial manufacturing markets," said Patrick L. Edsell, Spectra-Physics chairman, president and CEO.