Market Segment Research, Inc. has opened a new office in Manhattan at 369 Lexington Ave., 2nd Floor, New York, NY 10017.

Chicago-based Information Resources, Inc. has entered a letter of intent to acquire Panel Pazar Arastirma A.S. ("Panel"), a provider of retail audit information services based in Istanbul, Turkey. Terms were not disclosed.

Research 100, Princeton, NJ, has formed a new business division to service clients who are targeting the 50-plus consumer segment. Called S.M.A.R.T. (Specialized Marketing and Research Targets), the division will focus on senior consumers. Candace Stephenson Corlett will be president of the division.

Perception Research Services has moved to new offices at One Executive Dr., 1st Floor, Ft. Lee, NJ, 07024.

Leibowitz Market Research, Inc. has added two new focus group rooms to its facility in Charlotte, NC. This addition expands the facility to four rooms, a one-on-one room, a multi-purpose room, test kitchen, client lounges and observation rooms.

Greenleaf Ascts., Inc. has moved to Watermill Center, 800 South St., Waltham, MA 02154.

HWEvaluations has relocated to 1180 East Broadway, Ste. 6, Hewlett, NY 11557.

Village Marketing Research has opened an office at The Courtyard at Skippack Village, 3900 Skippack Pike-Box 1407, Skippack, PA 19474.

Walker: Research & Analysis, L.P. has relocated two of its client service offices and opened a new client service office. The San Francisco office has been moved to 1990 North California Blvd., Ste. 350, Walnut Creek, CA 94596. The Princeton, NJ office has been moved to 103 Carnegie Center, Ste. 315, Princeton, NJ 08540. The new Chicago-area office is located at Riverwalk, 2150 E. Lake Cook Rd., Ste. 60C, Buffalo Grove, IL 60089.