NORWALK, Conn. - Heidi Miller, who eight months ago resigned as chief financial officer at Citigroup to become Internet company Priceline.com's CFO, has had a change of heart.

In a statement announcing a third quarter loss, Priceline said that Ms. Miller, who was also a senior executive vice president at the company, resigned "to pursue opportunities and apply her talents in a more established business environment."

No additional details regarding Ms. Miller's future plans were available at press time. In addition to her positions at Priceline, Ms. Miller serves as a director Bank One Corp., where she was named to the board in October.

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