Complex sentence: Merrill Lynch analysts considered Mobile ESPN to have "failed" and recommended that investors urge ESPN owner Disney to discontinue the service due to mounting losses, having estimated that Mobile ESPN and Disney Mobile combined would lose $135 million over the 2006 fiscal year.
Split into simpler sentences: Merrill Lynch analysts considered Mobile ESPN to have "failed" and recommended that investors urge ESPN owner Disney to discontinue the service. It was estimated that Mobile ESPN and Disney Mobile combined would lose $135 million over the 2006 fiscal year.