Computer networking company 3Com Corp expects a re-structuring charge of between $325m and $375m as a result of its merger with modem-makers US Robotics Corp. The costs will be charged to operations in the first quarter of its new financial year which began on June 1. The Santa Clara, California company has said that it expects to lay off 800 people as a result of the $8.5bn merger in June. In its filing with the Securities and Exchange Commission, 3Com said sales in its last financial year increased by 35% to $3.1bn.