The words above are uttered often and with satisfaction by Harrison Cowan, and he generally adds: "But only man can measure time." Nobody measures time more accurately or with more dedication than Cowan, who is chief of the sports-timing division of the Longines-Wittnauer Watch Co. There is scarcely a major amateur event at which Cowan, his technicians and his equipment are not in attendance without cost to the sponsor. As international sports competitions become fiercer, accurate timing becomes increasingly significant. For example, at the recent Olympic Winter Games, for which Longines installed some $250,000 worth of timing devices, nine medals were won by one-tenth-of-a-second margins. This winter Cowan has timed such diverse competitions as the major indoor track meets, the international jumping events at the National Horse Show and the 12-Hour Grand Prix of Endurance at Sebring. "And each time," says Cowan, "we put the company's reputation on the line. If anything were to go wrong we could be to blame for an international incident."