We have had an interesting discussion whereby the correct implementation of the Google Analytics code was raised. One side had one link with information and the other the other link and information. After reading the two articles it would appear that they conflict and are ambiguous.
Usually we add our analytics code to the bottom of our clients sites just before the closing </body> tag as per the following article:
http://code.google.com/apis/analytics/docs/tracking/gaTrackingOverview.html
We have since seen the following article which states that the analytics code should be added to the <head> tag:
http://www.google.com/support/analytics/bin/answer.py?hl=en_US&answer=174090&utm_id=ad