China's dominant computer manufacturer Legend Holdings plans to spin off and list its distribution and electronic-commerce arm Legend Digital China, according to sources. Legend hoped to list Digital China on Nasdaq and the Growth Enterprise Market (GEM) by the middle of the year, the sources said. The size of the offer has yet to be determined, but analysts estimated it could raise as much as US$100 million. A company spokesman declined to comment on the planned spin-off, saying the company would make an announcement only if a concrete plan was developed. Legend Digital China is an integrated company which was formed following Legend's internal restructuring last year. Legend has grouped its operations into two integrated companies, Legend Digital China and Legend Computer Systems. Digital China includes operations such as a foreign brand computer products distribution business, a logistics system and systems integration businesses. Legend Computer Systems includes Internet-related businesses, as well as the company's personal computer and computer components manufacturing businesses.