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Lehman Brothers, in its entirety, is now up for sale, and rumor has it that several firms, including fellow Wall Street giant Goldman Sachs,&amp;nbsp;are considering making the acquisition. &lt;p&gt;&lt;p&gt;Although Goldman declined to commment, and some sources believe the rumor of&amp;nbsp;a Goldman bid is completely unfounded, others&amp;nbsp;say the prestigious&amp;nbsp;bank would be willing to make an offer if it can stike a deal like that made by JPMorgan Chase when&amp;nbsp;swallowing Bear Stearns. Still others, meanwhile,&amp;nbsp;predict a foreign bank will make the purchase, as bankers from numerous firms are reportedly checking out Lehman&amp;#8217;s books today. &lt;/p&gt;&lt;p&gt;Though&amp;nbsp;a sale&amp;nbsp;might be good news&amp;nbsp;for&amp;nbsp;investors in Lehman shares (which have dropped in value a further 40 percent today), it certainly isn&amp;#8217;t music to the ears of Lehman insiders, whose jobs are now certainly in serious jeopardy.&lt;/p&gt;

Derek Loosvelt

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