INE MB04SU( M, N, A, LDA, B, LDB, CS, TAU, DWORK, LDWORK,
     $                   INFO )
C     .. Scalar Arguments ..
      INTEGER           INFO, LDA, LDB, LDWORK, M, N
C     .. Array Arguments ..
      DOUBLE PRECISION  A(LDA,*), B(LDB,*), CS(*), DWORK(*), TAU(*)

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<A name="Arguments"><B><FONT SIZE="+1">Arguments</FONT></B></A>
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<B>Input/Output Parameters</B>
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  M       (input) INTEGER
          The number of rows of A and B. M &gt;= 0.

  N       (input) INTEGER
          The numb