Yahoo appears to have given up in the race against Google, but should they really have said so in front of the markets? Susan Decker – CFO at Yahoo – has said "We don’t think it’s reasonable to assume we’re going to gain a lot of share from Google". This was said in an interview and has been published on the Internet just hours after the company lost 12% of its share value after reporting poorer than expected earnings.The comments were probably ill advised. We all know that Google is technically far more advanced than any other competitor in search in many respects, but to shelve the core business in one statement is probably not going to please Yahoo’s shareholders or staff.A casual comment is one thing, but Yahoo will soon be losing significant portions of its revenue as MSN ramps up its own paid search offering. MSN currently relies on the Overture technology – owned by yahoo – but their own product is well advanced and is already on the market in some countries. When this kicks in in the UK and globally, it will be at Yahoo’s expense.Susan is therefore right to assume that they will not be number one. They will be number three in due course. I have seen Tim Mayer – Yahoo’s chief search guru – admit that beating Google on market share is second to being a lifestyle portal. But news can be spun – and this one is being spun into a bit of a knot.