ATTESTED + DETACHED = SUBJECTS ~~ Words Used : ATTESTED, DETACHED and SUBJECTS.
  BRIEFEST + CRUISERS = SUBJECTS ~~ Words Used : BRIEFEST, CRUISERS and SUBJECTS.
  CONTINUE + SUBJECTS = TENSIONS ~~ Words Used : CONTINUE, SUBJECTS and TENSIONS.
  EVACUATE + EVALUATE = SUBJECTS ~~ Words Used : EVACUATE, EVALUATE and SUBJECTS.
  INTEREST + RESTRICT = SUBJECTS ~~ Words Used : INTEREST, RESTRICT and SUBJECTS.
  OBSTRUCT + SUBJECTS = ESCORTED ~~ Words Used : ESCORTED, OBSTRUCT and SUBJECTS.
  SENTENCE + SUBJECTS = TROUSERS ~~ Words Used : SENTENCE, SUBJECTS and TROUSERS.
  SUBJECTS + SUBJECTS = COURTESY ~~ Words Used : COURTESY and SUBJECTS.
  SUBJECTS + TABULATE = ABSENCES ~~ Words Used : ABSENCES, SUBJECTS and TABULATE.
The rules for cryptarithm puzzles are simple. Each letter represents one of the digits 0 to 9. Different letters represent different digits. The first digit in a number can't be 0. Your job is to find out what digit each letter represents. This page has links to puzzles containing "SUBJECTS"