  We propose a simple phenomenological model for an ultrasmall ferromagnetic
grain, formulated in terms of the grain's discrete energy levels. We compare
the model's predictions with recent measurements of the discrete tunneling
spectrum through such a grain. The model can qualitatively account for the
observed features if we assume (i) that the anisotropy energy varies among
different eigenstates of one grain, and (ii) that nonequilibrium spin
accumulation occurs.
