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<SEC-DOCUMENT>0000950005-02-000484.txt : 20020430
<SEC-HEADER>0000950005-02-000484.hdr.sgml : 20020430
ACCESSION NUMBER:		0000950005-02-000484
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20020131
FILED AS OF DATE:		20020430

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SHARPER IMAGE CORP
		CENTRAL INDEX KEY:			0000811696
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-MISCELLANEOUS SHOPPING GOODS STORES [5940]
		IRS NUMBER:				942493558
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-15113
		FILM NUMBER:		02628089

	BUSINESS ADDRESS:	
		STREET 1:		650 DAVIS ST
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94111
		BUSINESS PHONE:		4154456000

	MAIL ADDRESS:	
		STREET 1:		650 DAVIS STREET
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94111
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-K
<SEQUENCE>1
<FILENAME>p15363_form10k405.txt
<DESCRIPTION>FORM 10-K
<TEXT>

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                                    FORM 10-K

( X )    ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
         EXCHANGE ACT OF 1934

                   For the Fiscal Year Ended January 31, 2002

                                       or

(   )   TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
        EXCHANGE ACT OF 1934

               For the transition period from ________ to _______

                         Commission File Number 33-12755

                            SHARPER IMAGE CORPORATION
             (Exact name of registrant as specified in its charter)

          Delaware                                                94-2493558
(State or other jurisdiction of                               (I.R.S. Employer
incorporation or organization)                               Identification No.)

                650 Davis Street, San Francisco, California 94111
               (Address of principal executive offices) (Zip Code)

               Registrant's telephone number including area code:
                                 (415) 445-6000

           Securities registered pursuant to Section 12(b) of the Act:
                                      None

           Securities registered pursuant to Section 12(g) of the Act:

                          Common Stock, par value $.01
                                (Title of Class)

Indicate by check mark whether the Registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the  preceding 12 months (or for such  shorter  period that the  Registrant  was
required  to file  such  reports),  and  (2) has  been  subject  to such  filing
requirements for the past 90 days.

                                  Yes X No ___

Indicate by check mark if disclosure of delinquent  filers  pursuant to Item 405
of Regulation  S-K is not contained  herein,  and will not be contained,  to the
best  of  the  registrant's   knowledge,  in  definitive  proxy  or  information
statements  incorporated  by  reference  in Part  III of this  Form  10-K or any
amendment to this Form 10-K. X

  The aggregate market value of the voting stock held by non-affiliates of the
                Registrant as of April 15, 2002 was $152,085,694

    The number of shares of Common Stock, with $.01 par value, outstanding on
                      April 15, 2002 was 12,145,553 shares.

Documents incorporated by reference:

Portions of Registrant's Annual Report to Stockholders for the fiscal year ended
January  31, 2002 are  incorporated  by  reference  into Parts II and IV of this
Report.  Portions of  Registrant's  Proxy  Statement  for the Annual  Meeting of
Stockholders to be held June 3, 2002 are incorporated by reference into Part III
of this report.

<PAGE>

                                     PART 1

      This Annual Report on Form 10-K and the documents  incorporated  herein by
reference  of Sharper  Image  Corporation  (referred to as the  "Company,"  "The
Sharper  Image," "it," "we," "our,"  "ours," and "us")  contain  forward-looking
statements  within the  meaning of federal  securities  laws that have been made
pursuant to the provisions of the Private  Securities  Litigation  Reform Act of
1995.  Such  forward-looking  statements  are  based  on  current  expectations,
estimates and projections about the Company's industry, management's beliefs and
certain   assumptions   made  by  the  Company's   management.   Words  such  as
"anticipates,"  "expects," "intends," "plans," "believes," "seeks," "estimates,"
or  variations of such words and similar  expressions,  are intended to identify
such forward-looking  statements.  These statements are not guarantees of future
performance and are subject to certain risks, uncertainties and assumptions that
are difficult to predict.  Therefore,  actual results may differ materially from
those expressed or forecasted in any such forward-looking statements. Such risks
and uncertainties include those set forth herein under "Factors Affecting Future
Operating  Results"  on  pages  17  through  26 as well as  those  noted  in the
documents incorporated herein by reference.  Unless required by law, the Company
undertakes  no  obligation to update  publicly any  forward-looking  statements,
whether as a result of new  information,  future events or  otherwise.  However,
readers  should  carefully  review the  statements set forth in other reports or
documents the Company files from time to time with the  Securities  and Exchange
Commission,  particularly  the  Quarterly  Reports on Form 10-Q and any  Current
Reports on Form 8-K.

Item 1. Business

Overview

      The Sharper  Image is a leading  specialty  retailer of  innovative,  high
quality  products that are useful and entertaining and are designed to make life
easier and more enjoyable. The Company offers a unique assortment of products in
the electronics, recreation and fitness, personal care, house ware, travel, toy,
gift and other categories. The Company's merchandising philosophy focuses on the
introduction of new and creative Sharper Image Design  proprietary  products and
Sharper  Image  private label  products.  In addition,  the Company is a leading
source  of  branded  products,  a  portion  of which  the  Company  offers on an
exclusive  basis.  The  Company's  products are marketed and sold through  three
primary sales channels: The Sharper Image stores, The Sharper Image catalog, and
the Internet,  primarily through its sharperimage.com Web site. The Company also
has  business-to-business  operations  consisting  of  Sharper  Image  Corporate
Rewards & Incentives  and wholesale  operations.  The Company  believes that its
unique  merchandising  and creative  marketing  strategies have made The Sharper
Image one of the most widely recognized retail brand names in the United States.

      The  Company's   merchandising   strategy  emphasizes  products  that  are
innovative  and  new-to-market.   In  recent  years,  the  Company  has  focused
significant  resources on the  development  and  marketing of its Sharper  Image
Design proprietary products and its Sharper Image private label products,  which
are  exclusive to The Sharper  Image.  Sharper  Image  Design and private  label
products  typically  generate higher gross margins than other  products,  lessen
direct price  comparisons  and, the Company  believes,  strengthens  The Sharper
Image brand, as well as broadens its customer  reach.  The Company has increased
the percentage of its sales attributable


                                                                               1
<PAGE>

to Sharper Image Design  proprietary  and private label  products to 70% for the
year ended  January 31, 2002 (fiscal  2001) from 64% for the year ended  January
31, 2001 (fiscal 2000).

      The Company was founded in 1977 by Richard  Thalheimer,  who  continues as
Chairman and Chief Executive Officer. The Sharper Image mailed its first catalog
in 1981,  began the  expansion  into store  operations  in 1984,  and  commenced
Internet  online retail  operations in 1994.  The Company  markets and sells its
merchandise  through the following  three primary  sales  channels:  The Sharper
Image  stores,  Catalog,  which  includes  revenue  from  all  direct  marketing
activities and television infomercials,  and the Internet, primarily through its
sharperimage.com Web site. The Company believes that this multi-channel approach
provides it with significant  marketing,  sales and operational  synergies,  and
provides its customers with enhanced shopping  flexibility and superior customer
service.

      The Company's  store  operations  generated the highest  proportion of its
sales,  representing  approximately  59% of total  revenues  in fiscal  2001 and
fiscal  2000.  At the end of fiscal 2001,  the Company  operated 109 The Sharper
Image stores in 31 states and the District of Columbia  and  licensees  operated
three stores  internationally  and two airport stores in the United States.  The
Sharper Image stores present an interactive and entertaining selling environment
that emphasizes the features and functionality of its innovative, fun and useful
products and allows the customer to interact and  experience  the product  while
shopping.  The Company's  average  store sales per square foot are  consistently
above industry  averages,  and during fiscal 2001 the Company  generated average
sales of $578 per square  foot,  a  decrease  of 24% as  compared  with $763 per
square  foot  for  fiscal  2000   (fiscal   2000  sales  per  square  foot  were
exceptionally  high due to the razor scooter sales  phenomenon  experienced that
same year.) Sales per square foot for fiscal 1999 were $546. During fiscal 2001,
the  Company  opened 12 new The Sharper  Image  format  stores,  and two new The
Sharper Image Design format stores, and closed two The Sharper Image stores. The
Company  plans to continue its real estate  strategy of annual store unit growth
of 10-15%.  Lease terms for  several of the  existing  The  Sharper  Image store
locations  will  be  maturing  during  fiscal  2002  and  these  leases  may  be
re-negotiated or terminated.

The Company also offers its products  through direct marketing  activities.  The
Sharper  Image  catalog,  an award  winning,  full-color  monthly  catalog  uses
dramatic visuals and creative product descriptions  designed and produced by its
in-house  staff of writers and  production  artists.  The Sharper Image catalog,
generally  features  between  180 and 250  products  in  each  monthly  catalog,
increasing  to over 340  products  during the Holiday  shopping  season and also
currently  serves as the  primary  advertising  vehicle  for its  stores and its
Internet retail operations at sharperimage.com.  During fiscal 2001, the Company
mailed  approximately  70 million The Sharper Image  catalogs to over 10 million
individuals.  The Company  also has a  television  advertising  program  through
infomercials on a number of its most popular products.  Approximately 23% of the
Company's  total  revenues  were  generated  by  direct  marketing   operations,
including  revenue  generated  directly  from the  catalog,  print  advertising,
single-product  mailers and  television  infomercials  in fiscal 2001 and 21% in
fiscal 2000.

      The  Sharper  Image  products  are also  marketed  through  the  Company's
Internet  retail  operations,  primarily  through  its own Web  site,  which the
Company has maintained at sharperimage.com since 1995. The Sharper Image was one
of the early entrants into Internet  retailing,  and has  participated in online
shopping since 1994. The Company's Internet operations  generated  approximately
13% of total  revenues in fiscal 2001 and 14% in fiscal 2000. In addition to its
Web site,  the  Company  has offered its  products  through  Internet  marketing
partnerships with


                                                                               2
<PAGE>

America  Online,  Catalog City,  Linkshare,  Yahoo!  Shopping,  and others.  The
Company  believes that online  retailing over the Internet  presents The Sharper
Image with a significant  opportunity for the marketing and sale of its products
and will enable it to expand and  diversify  its  existing  customer  base.  The
Company  believes  that  its  Sharper  Image  Design  proprietary  products  are
particularly  well  positioned  to be marketed and sold over the  Internet.  The
Company plans to continue to allocate the  resources to its Internet  operations
by establishing appropriate additional strategic relationships with other online
retail  partners  and  continuing  to enhance  the  technical  capabilities  and
presentation  of products on its Web site.  The Company also operates an auction
site where  consumers can bid to win products at less than retail  prices.  This
allows the  Company  the  ability to broaden  its  customer  base and manage its
closeout,  repackaged and refurbished  inventory.  The Company  currently offers
international  Web  sites  where  online  shoppers  are able to get  convenient,
efficient  local  delivery of Sharper  Image  Design  products,  which have been
specifically adapted for use throughout Europe.

      The  Company  is known  for its  varied  product  mix and a  merchandising
philosophy focusing on innovative, well-designed, high-quality products that are
developed by The Sharper Image,  exclusive to The Sharper  Image,  or in limited
distribution.  In product lines where the Company  competes  directly with other
retailers, it generally chooses to sell the best version of the product with the
most advanced features.  The Company is frequently sought after by manufacturers
and inventors,  to launch  technologically  advanced products with features that
are unique and innovative.

      During  fiscal 2001,  the Company  continued the expansion of its in-house
Sharper Image Design product development  function. As a result of the increased
resources devoted to Sharper Image Design proprietary and private label products
during  fiscal 2001,  the creation and  introduction  of a number of new Sharper
Image  Design  products,  as  well  as  the  continuing  cumulative  sales  from
proprietary and private label products introduced in prior years, the percentage
of sales  attributable  to Sharper  Image Design  proprietary  and private label
products  was 70% in fiscal  2001 and 64% in fiscal  2000.  The  growth in gross
margin  percentage rate by 2.9 percentage points in fiscal 2001 from fiscal 2000
was  primarily  due to the fact that The Sharper  Image Design  proprietary  and
private label products generally carry higher margins than branded products. The
Company  plans to  continue  to  devote  resources  to its  proprietary  product
development efforts and its private label merchandising philosophy.

      The Company's  business is highly  seasonal,  with sales peaks in June for
Father's Day and graduation gift giving,  and the Holiday shopping  season.  See
"Seasonality".

      In addition to its primary  businesses,  The Sharper  Image  leverages its
name and  reputation  through its  Corporate  Incentives  and  Rewards  program,
wholesale  sales of Sharper Image brand  products,  which include  Sharper Image
Design proprietary and private-label  products,  and a product licensing program
with select  businesses.  Wholesale  sales are made primarily to fine department
stores and to select international retailers.

Store Operations

      The Sharper  Image  stores are  located  nationwide  in densely  populated
downtown  financial  districts and business centers,  upscale shopping malls and
drive-up suburban locations. The Company's store operations generate the highest
proportion of its sales,  representing  approximately  59% of total revenues for
fiscal 2001 and fiscal 2000. The Sharper Image stores


                                                                               3
<PAGE>

present an interactive and entertaining  selling environment that emphasizes the
features and functionality of its products and allows the customer to experience
the product while  shopping.  The Company has four retail  formats,  The Sharper
Image stores; The Sharper Image Design stores;  Outlet stores and airport shops.
These formats are discussed below and in "Licensed Operations."

      Each  store  is  generally   staffed  with   approximately  six  to  eight
associates, including a manager, an assistant manager, a senior sales associate,
sales associates, and other support staff. A number of the Company's high volume
stores are staffed with 11 to 15 associates.  The Company's  store managers have
an  average  tenure of over seven  years.  The  Company's  store  personnel  are
compensated primarily through commissions.  In order to maintain a high customer
service level, the Company's sales associates undergo  considerable  training on
its many new and often technically oriented products.

      The Sharper Image stores are designed by the Company's visual design staff
at the Company's headquarters in San Francisco, California to standardize, where
possible,  layout so as to simplify  their  operations.  The stores are operated
according  to  standardized  procedures  for  high  level of  customer  service,
merchandise display and pricing,  product demonstration,  inventory maintenance,
personnel  training,  administration  and security.  The Company's  original The
Sharper Image stores  typically have 2,200 to 3,000 square feet of selling space
and  approximately  1,300 to 2,200  square  feet of storage  and  administrative
space.   The  typical   cost  of   leasehold   improvements,   before   landlord
contributions,  but  including  fixtures,  equipment and  pre-opening  expenses,
averages $450,000 to $550,000 per store. Initial inventory for a new The Sharper
Image  store has  generally  cost  approximately  $200,000.  Outlet  stores  are
approximately  half the cost of the  original  The  Sharper  Image  stores.  The
Company also operates a second retail format of The Sharper Image Design stores,
which are approximately  half the size of the original stores. The Sharper Image
Design store typically  consist of between 1,200 to 2,000 of selling square feet
and feature higher margin proprietary products, in addition to other top selling
merchandise.  At the end of fiscal  2001,  the Company had 96 The Sharper  Image
stores, 11 Sharper Image Design stores, and two outlet locations.

      In 1997 the  Company  decided  to  update  the look and  appeal of its new
retail stores and select existing stores. The new format presents an open, fresh
and inviting environment that the Company believes appeals to both men and women
and  highlights  the  Company's  proprietary  products  and  attractive  product
packaging. The average cost of converting an existing store to the new format is
similar to that of building a new store, which ranges from $450,000 to $550,000,
subject to leasehold allowances. Utilizing the new format, the Company opened 14
new stores and  remodeled,  expanded or relocated 10 stores  during fiscal 2001.
The Company opened nine new stores,  including two flagship stores and remodeled
six stores in fiscal  2000.  The  Company  intends to  continue  to  selectively
remodel  stores  utilizing  the new store  format  typically  at the time of the
store's lease renewal.

The Sharper Image Catalog

      The Sharper  Image  catalog is a  full-color  catalog that is mailed to an
average of approximately  4.9 million  individuals each month. The Sharper Image
direct marketing  operations,  including  revenues  generated  directly from the
catalog, single-product mailers, print ads and television infomercial, generated
approximately  23% of its total  revenues in fiscal 2001 and 21% in fiscal 2000.
The Company's catalog has been recognized for creative excellence by


                                                                               4
<PAGE>

leading  catalog  industry  trade  groups.  The catalog is currently the primary
advertising  vehicle for its retail stores and its Internet retailing  business.
During fiscal 2001, the Company mailed  approximately  70 million of The Sharper
Image catalogs to over 10 million  individuals.  Circulation and number of pages
of The Sharper Image catalog is under  continual  review to balance the costs of
mailing  the  catalogs  with  the  revenues  generated.  The  mailings  increase
significantly  for Father's Day and the Holiday  shopping  season to reflect the
seasonal nature of the business.

      The Sharper Image catalog design uses dramatic visuals and problem-solving
and benefit-oriented product descriptions.  The catalog design features the most
important products  prominently.  The number of items featured each month ranges
between  180 and 250  products  during  the first  three  quarters  of the year,
increasing to more than 340 products  during the Holiday  shopping season in the
fourth  quarter.  The  Sharper  Image  catalog is designed  and  produced by the
Company's  in-house  staff of writers and production  artists.  This enables the
Company to maintain  quality control and shorten the lead-time needed to produce
the catalog.  The monthly production and distribution  schedule permits frequent
changes in the product selection.  During fiscal 2001, The Sharper Image catalog
contained  between 52 and 84 pages for  non-peak  months and  between 52 and 124
pages for the peak seasons of Father's Day and the Holiday shopping season.

      The  Company  has  developed a  proprietary  customer  database of over 12
million  names,  which the Company uses  regularly and rents  periodically  to a
highly select group of companies.  The Company  collects  customer names through
its  catalog  and  online  Web  site  order  processing  as well  as  electronic
point-of-sale  registers in its retail stores.  The names and  associated  sales
information  are merged  daily into its customer  master file.  This daily merge
process  provides a constant  source of current  information  to help assess the
effectiveness  of the  catalog  as a form of retail  advertising,  identify  new
customers that can be added to its in-house  mailing list without using customer
lists  obtained  from other  catalogers,  and  identify its top  purchasers.  To
further enhance the  effectiveness of its catalog mailings to individuals in the
customer  database,  the  in-house  staff  utilizes  the  Company's  statistical
evaluation and selection  techniques to determine  which  customer  segments are
likely  to  contribute  the  greatest  revenue  per  mailing.  The  Company  has
established  a data  bank of top  purchasers  who  receive  preferred  services,
including invitations for special sales events and enhanced customer service.

      During  fiscal  2001,  the Company  expanded  its  television  infomercial
presence by  highlighting  several  popular  Sharper  Image  Design  proprietary
products on cable and  national  broadcast  stations.  Approximately  28% of net
catalog sales were generated from television infomercial direct sales for fiscal
2001. The Company  believes that this type of direct  marketing will broaden the
existing  customer  base and will also  increase  customer  traffic and sales in
retail store locations.

Internet Operations

      The  Sharper  Image was an early  entrant  into  Internet  retailing.  The
Company has  participated  in online shopping since 1994, and has maintained its
own Web  site at  sharperimage.com  since  1995.  Revenues  from  the  Company's
Internet operations decreased to $49.8 million in fiscal 2001 from $60.2 million
in fiscal 2000 due  primarily to the Company's  planned  decrease in its auction
sales. Revenues from the Company's Internet operations,  excluding auction sales
decreased to $40.8 million in fiscal 2001 from $41.8 million in fiscal 2000. The
Company's online retail operations  benefit from its brand name,  customer base,
Sharper Image


                                                                               5
<PAGE>

catalogs and unique product  offerings,  as well as its  multimedia  approach to
advertising.  The Company  believes that the Sharper Image catalog in particular
is a significant factor in generating online sales. In addition,  the Company is
able to leverage its catalog  operational  infrastructure  for  fulfillment  and
customer  service  experience,  providing it with a significant  advantage  over
Internet retailers who have not developed such capabilities. Shoppers on the Web
site have the convenience of exchanging or returning  products purchased through
the  Internet at its retail  locations.  The Company  sends out  periodic  email
campaigns to its list of online shoppers. These emails include sneak previews of
newly released products and special  promotions that are intended to drive sales
in all selling channels.

      The Company's  goal is to make  sharperimage.com  a Web site that provides
its online customers with an interactive experience similar to its Sharper Image
stores.  The Company continues to update its Web site by incorporating  advanced
technologies to improve its product presentations and make its site increasingly
customer friendly,  while retaining its entertainment value. During fiscal 2000,
the Company launched an enhanced and redesigned Web site that  incorporated much
of the look and feel of the new store design.  The  redesigned Web site included
new  features  such  as  dynamic  browsing,  inventory  status,  order  tracking
capabilities,  easy  registration  and Flash  technology.  For fiscal 2001,  the
Company  focused on utilizing  these  improved  features to enhance the ease and
speed of shopping and ordering.  The Company's Web site now offers catalog quick
order and each product page lists related  accessories with  click-to-add  check
boxes.

      The Company  also has an  established  online  auction  site which  allows
customers to bid on and acquire a broad range of new,  returned,  repackaged and
refurbished  Sharper Image  products for less than regular  retail  price.  Most
products  purchased  on the  auction  site  have the same  warranty  and  return
benefits that accompany full price products.  The Company  believes that bidders
have an enhanced level of confidence in its operations since,  unlike many other
online auction sites,  the Company is an established  retailer with an inventory
of well-known  products under warranty with  established  return  policies.  The
auction  site not only offers  consumers  the  enjoyment  of bidding and winning
products at less than retail prices,  it also allows the Company the opportunity
to effectively  manage its closeout  products,  while  maintaining  gross margin
goals.

      The Company is pursuing  additional  steps to achieve  continued growth of
its  Internet  operations.   These  steps  include  technological  improvements,
dramatic visual presentations, development of international Web sites in Europe,
including  the United  Kingdom and Germany,  and seeking to establish  strategic
Internet marketing partnerships.  The Company has established relationships with
America Online, Catalog City, Linkshare,  Yahoo! Shopping, and others.  Although
the Company's  international  online revenues are not expected to be significant
during fiscal 2002, we believe there will be good growth opportunities in future
years.

Other Operations

      In addition to its store,  catalog and  Internet  operations,  the Company
also  has  a  business-to-business   operation,  which  includes  the  corporate
incentive program, Sharper Image Rewards, wholesaling and licensing. The Company
also derives revenues from its customer list rental program.

      Under the  Sharper  Image  Rewards  program,  the  Company  sells to major
corporations and not-for-profit entities,  product, rewards cards, incentive and
merchandise certificates to client


                                                                               6
<PAGE>

companies who in turn  distribute  them under their  programs to increase  their
sales,  or to  motivate  and  reward  their  high  achiever  employees  and best
customers.  The Sharper Image stores,  Internet site and catalog are the primary
means of offering and  conveniently  delivering the  incentives  and gifts.  The
Company's  certificates are redeemable for Sharper Image merchandise through its
retail  stores,  by mail,  on the  Internet  or over the  telephone  through the
catalog  telemarketing  group.  The Company offers a custom online  points-based
incentive  catalog  called  Sharper Image  E-Awards,  which  highlights  popular
Sharper Image products.  Points are assigned to each product and will be offered
on a Web site developed specifically for the client company's incentive program.
It is intended that the client company will buy the points and  distribute  them
under  their  incentive  program.  The points  are  directly  redeemable  on the
E-Awards   site.  The  editors  and  readers  of  Incentive   magazine   honored
sharperimage.com as one of the incentive  industry's best Web sites. The Company
records  revenues and expenses for its Sharper Image Rewards program through its
stores, catalog and Internet operations.

      The  Company's  Business  Development  department  is  the  primary  group
responsible  for  wholesale   marketing  to  other  retailers,   including  fine
department  stores in the United States as well as retailers in other countries.
This group's sales were $10.9 million in fiscal 2001 as compared to $9.4 million
in fiscal 2000. Plans for this group include selectively increasing its presence
in the  international  marketplace  in 2002,  and increase the number of Sharper
Image brand products offered to these customers.

      The Company has an exclusive licensing agreement with a company located in
Switzerland.  Under the  international  license  agreement in  Switzerland,  the
licensee is granted the right to use the trademarked  name, "The Sharper Image,"
in  Switzerland  in connection  with The Sharper Image retail stores and catalog
operations. The Company has agreed to assist the licensee by producing a foreign
language  edition of The Sharper Image  catalog,  with economies of scale but at
the expense of the licensee who then prints and distributes  locally.  There are
currently three Sharper Image retail stores operated by the foreign  licensee in
Switzerland.  The  Company  receives  royalties  on sales by the  licensee.  The
licensee will purchase products from the Company or directly from manufacturers,
maintain their own supply of inventory,  and establish their own product prices.
The Company also has a licensing agreement with a domestic company, which allows
the  licensee  to  utilize  The  Sharper  Image  trademark  and  trade  dress in
designated airport locations,  the design of which is subject to the approval of
the Company.  There are two locations -- one at  Dallas-Fort  Worth and a second
location at Detroit Metropolitan. The Company receives royalties on sales by the
licensee.  The licensee will purchase products from the Company or directly from
manufacturers,  maintain their own supply of inventory,  and establish their own
product prices.

      In addition,  the Company rents its customer list to a highly select group
of companies  for a fee or in exchange for their  customer  lists.  The value of
customer list exchanges is not included in the Company's revenues.

      The  Company  continues  to pursue  opportunities  in  foreign  countries,
primarily   through   wholesale   and  internet   channels.   For  fiscal  2001,
international   sales  accounted  for  approximately  1.1%  of  total  revenues.
Licensing arrangements are selectively revisited.


                                                                               7
<PAGE>

Merchandising, Product Sourcing, Product Development

Merchandising

      The Company's  merchandise mix emphasizes innovative products that are new
to market,  unique  products which are  proprietary,  private label or available
exclusively  through The Sharper  Image,  or branded  products not  available in
broad  distribution.  The Company  chooses each product  separately  because its
sales are driven by individual products, and its marketing efforts focus on each
item's unique attributes, features and benefits. This approach distinguishes the
Company from other  retailers  who are more  category or product  classification
oriented.  The Company  adjusts its merchandise mix to reflect market trends and
customer buying habits.  New products are selected or developed and brought into
the Company's merchandise mix based on criteria such as anticipated  popularity,
gross margin, uniqueness, value, competitive alternatives,  exclusivity, quality
and vendor  performance.  As a result of such shifting emphasis among individual
items and  depending  on the  customers  demand and the level of  marketing  and
advertising programs, the mix of sales by category changes from time to time and
the sales volume of individual  or related  products can be  significant  to any
particular reporting period's total sales.

      The  effect,  from  year to  year,  can be to  increase  or  decrease  the
merchandise  gross margin rates since some  categories  of  merchandise  sustain
traditionally higher margins and some traditionally  sustain lower margin rates.
The  Company's  goal is to increase  sales of Sharper  Image Design  proprietary
products and exclusive private label products, as these products generally carry
higher margins than branded  products.  The popularity of these  proprietary and
private label products  contributed to the 2.9 percentage  point increase in the
gross margin rate for fiscal  2001.  The  introduction  of new  proprietary  and
private label products at gross margins that are  anticipated to be in excess of
the average currently being realized should, we believe,  have a positive impact
on the  Company's  gross margin rate for fiscal 2002,  although we cannot assure
you of this result.

      The Company's  current  merchandise  strategy is to offer an assortment of
products  with emphasis on Sharper  Image Design  proprietary  and private label
products.  The Company intends to continue to focus on offering  products in the
$20 to $500 price range to appeal to a wide  customer  base.  The  Company  also
intends to continue to increase its proprietary  product offerings.  While these
proprietary and private-labeled  products offer important sales and gross margin
growth  opportunities  for all the revenue  generating  areas of the Company and
strengthen  the Sharper  Image brand,  there are certain risks  associated  with
these internally developed products, such as possible manufacturing constraints,
delays in bringing  these  products to market and cost  increases.  Products may
also be subject to other  regulation  or  limitations.  See  "Factors  Affecting
Future Operating Results."

      Sharper Image Design proprietary  products are produced for the Company on
a contract basis,  primarily by  manufacturers in Asia. The Company provides all
product specifications to the contract  manufacturers.  Development lead-time is
generally in the range of 12 to 18 months, however certain product introductions
may require a shorter or longer lead-time.

      The Company  generates  information  frequently on merchandise  orders and
inventory,  which is reviewed by the Company's buyers, its senior  merchandising
staff and top management. The Company averages new offerings of approximately 50
to 100  products  during the two peak  selling  seasons.  The Company  carefully
considers which products will not be offered in future


                                                                               8
<PAGE>

months based upon numerous factors, including revenues generated, gross margins,
the  cost  of  catalog  and  store  space  devoted  to  each  product,   product
availability and quality.

Product Sourcing

      The  process  of  finding  new  products  involves  the  Company's  buyers
reviewing voluminous product literature,  traveling  extensively  throughout the
United States and Asia to attend trade shows and  exhibitions,  and meeting with
manufacturers.  The Company enjoys  relationships with many major  manufacturers
who use The Sharper Image  regularly to introduce  their newest  products in the
United States. See "Factors Affecting Future Operating Results."

      The Company  purchases  merchandise  from  numerous  foreign and  domestic
manufacturers  and  importers.  The Company had a single  supplier that provided
approximately  16% of the net  merchandise  purchases  in  fiscal  2001.  Of the
products  offered by the  Company  in recent  catalogs,  approximately  88% were
manufactured  in Asia  (primarily  China),  approximately  8% were  manufactured
within the United States,  approximately  2% were  manufactured  in Europe,  and
approximately 2% were manufactured in other countries. The Company expects these
percentages  to vary as new products  are  introduced.  See  "Factors  Affecting
Future Operating Results."

Product Development

      In  addition  to finding  new  product  ideas from  outside  sources,  the
Company's  product  development  group  conceives,  designs and produces Sharper
Image Design proprietary products. The product development group meets regularly
with the  merchandising  and  sales  staff to  review  new  proprietary  product
opportunities,  product  quality,  and customer  feedback.  From these  creative
sessions  product  ideas  are  put  into  design,  development  and  production.
Successful  product  introductions  during the past three years  include,  among
others:  the Ionic Breeze Quadra  Silent Air  Purifier;  the Ionic Breeze Quadra
Silent Air Purifier with Germicidal Protection;  Roboscout; Robocub; Now You Can
Find It; Two CD Shower Companion;  Ionic Breeze Personal Air Purifier;  Personal
Cooling  System;  Ionic Breeze Car Air Purifier;  Turbo Groomer 2.0;  Ionic Hair
Wand II; Ionic Bath Pet Brush;  Shower Companion Plus; Ionic  Conditioning Quiet
Hair Dryer; Talking Travel Companion;  Sound Soother 20; CD Power Tower 200; Hot
and Cold  Snack Box;  and CD Soother  Alarm  Clock with 20 Soother  Sounds.  The
Company believes that the Sharper Image Design group will continue to design and
develop a variety  of  unique  proprietary  products  that will  enhance  sales,
maintain or increase margins and continue to strengthen The Sharper Image brand.

      In  addition,  the Company  emphasizes  and works with  vendors to develop
private label  products  focusing on unique and  innovative  features that would
distinguish it from competitors. Successful private label introductions include,
among  others,  several  uniquely  styled  stereo  systems,  as well as  various
personal care and home-related products. The Company believes that the appeal of
these  proprietary  and private  label  products  also serves as a key factor in
broadening its customer base and enhancing and  strengthening  its brand appeal.
The Company's goal is to continue to increase  sales of these  products  through
the  introduction  of, and popularity of existing  proprietary and private label
products.  However,  there  is no  assurance  that the  Company  will be able to
continue  the  growth of gross  margin and sales  related  to these  proprietary
products. See "Factors Affecting Future Operating Results."


                                                                               9
<PAGE>

Customer Service

      The Company is  committed  to  providing  its  customers  with  courteous,
knowledgeable  and prompt service.  The Company's  customer  service and catalog
sales groups at the corporate  headquarters  and in Little Rock provide personal
attention  to  customers  who call toll free or send emails to request a catalog
subscription, place an order, or inquire about a product. The Company's customer
service group is also responsible for resolving  customer  problems promptly and
to the customer's complete  satisfaction.  The Company also contracts with third
party call  centers for  additional  sales and customer  service  representative
coverage.  These  third party call  centers  are subject to the same  high-level
expectations of customer service as the Company's internal staff.

      The Company seeks to hire and retain  qualified sales and customer service
representatives  in  its  mail-order  (direct  marketing),  Internet  and  store
operations  and to train them  thoroughly.  Each new store manager  undergoes an
intense  program  during  which the  manager is  trained  in all  aspects of the
Company's  business.  Sales  personnel are trained during the first two weeks of
employment,  or  during  the  weeks  before  a  new  store  opens,  and  updated
periodically with on-going sales training sessions. Training for sales personnel
focuses primarily on acquiring a working knowledge of the Company's products and
on developing selling skills and an understanding of the Company's high customer
service  standards.  Each sales  associate is trained to adhere to the Company's
philosophy of "taking ownership" of every customer service issue that may arise.
The Company has also developed  ongoing programs  conducted at each store and by
district  that are  designed  to keep  each  salesperson  up to date on each new
product offered.

Order Fulfillment and Distribution

      The Company owns a fulfillment  and  distribution  facility in Arkansas of
approximately  110,000 square feet. The Company leases additional facility space
in Arkansas and California for overflow mail order and store fulfillment  needs,
and storage. The Company's merchandise generally is delivered to the catalog and
Internet  customers and to The Sharper Image stores  directly from the Company's
distribution facilities. Specified products are shipped directly from the vendor
to the customer or to the stores. The shipment of products directly from vendors
to the  stores and  customers  reduces  the level of  inventory  required  to be
carried at the distribution center, freight costs, and the lead-time required to
receive the products.  Each catalog order is received via remote terminal at the
distribution  facility  after the  order has been  approved  for  shipment.  The
Company's  goal is to ship the majority of direct  response and Internet  orders
within 24 - 48 hours after the order is received. Store customers generally take
their purchases with them. The Company is currently evaluating the configuration
of its main  distribution  center in  Arkansas  to  provide  for more  efficient
processing.

      Sales and inventory  information about store, direct response and Internet
operations is provided on an ongoing basis to the Company's  merchandising staff
and to top  management  for  review.  The  Company's  stores are  equipped  with
electronic point-of-sale registers that communicate daily with the main computer
system at corporate  headquarters,  transmitting  sales,  inventory and customer
data as well as  receiving  data from the  Company's  headquarters.  The  sales,
inventory,  and customer  data enable sales and  corporate  personnel to monitor
sales  by  item  on a daily  basis,  provide  the  information  utilized  by the
automatic  replenishment system (ARS) and merchandising  personnel for inventory
allocations,   provide   management  with  current   inventory  and  merchandise
information,  and  enable  the  Company's  in-house  mailing  list to be updated
regularly with customer names and activity.


                                                                              10
<PAGE>

      The Company  has  developed  a  proprietary  ARS which is used to maximize
sales  with  minimal  inventory  investment.  Under  this  ARS,  information  on
merchandise inventory and sales by each store location is generated and reviewed
daily.  Sales  information  by product and location is  systematically  compared
daily to each product's "model stock" to determine store shipment quantities and
frequency.  The ARS computes any  adjustments  to the model stock level based on
factors  such as sales  history by location  in relation to total the  Company's
sales of each product. Under this system, the model stock is continually revised
based on this  analysis.  Recommended  adjustments  to model  stock  levels  and
recommended  shipment  amounts are  reviewed  daily by a group of Company  store
distributors  and  merchandising  managers who are  responsible  for  allocating
inventory to stores.

Advertising

      While the catalog  remained  the  Company's  primary  advertising  vehicle
during  fiscal  2001,  the Company  also  broadened  its  customer  base through
increased   multimedia   advertising,    including   television    infomercials,
single-product mailers, newspapers,  magazines, radio, email marketing programs,
online  advertising  and  marketing  programs,  and  business-to-business  trade
publications.

      The Company increased its spending on television media infomercials, which
highlighted  selected  Sharper Image Design  proprietary  products.  The Company
believes it will be able to achieve its goal of near  breakeven  results on this
type of advertising due to the broad appeal of the products in conjunction  with
the higher gross margin that Sharper Image Design proprietary products generally
carry although there is no assurance that these goals will be met.

      These  increased  advertising  initiatives  were  utilized  to realize the
Company's  goal of acquiring  new  customers,  which the Company  believes  will
produce  additional sales in the stores,  catalog,  and Internet  channels,  and
business-to-business  sales in the  current  and  future  periods.  The  Company
intends to continue the strategy of growing its customer base through aggressive
multimedia  programs  in fiscal  2002 with the  objective  of  achieving  a near
breakeven  return  on  investment.   The  Company  continually  reevaluates  its
advertising   strategies  to  maximize  the  effectiveness  of  its  advertising
programs.

Information Technology

      The Company  maintains an  integrated  management  information  system for
merchandising,  point-of sale,  order  fulfillment,  distribution  and financial
reporting.  The Company believes its system increases  productivity by providing
extensive merchandise information and inventory control. The Company continually
evaluates  and enhances  its  computer  systems and  information  technology  in
connection  with  providing  additional  and improved  management  and financial
information.  In fiscal 2001, the Company added an additional AS400 mainframe at
its distribution center in Little Rock, Arkansas. The Company plans to have this
eventually  act as a  redundant  system for the AS400  located in the  corporate
headquarters. In fiscal 2002, technology development and enhancement initiatives
for  the  Company's  Internet  Web  sites  will  continue  to be part of the key
objectives of its Information Technology Team.

      During fiscal 2000,  the Company  launched an enhanced and  redesigned Web
site that  incorporated  much of the look and feel of the new store design.  The
redesigned Web site included


                                                                              11
<PAGE>

new  features  such  as  dynamic  browsing,  inventory  status,  order  tracking
capabilities,  easy  registration  and Flash  technology.  For fiscal 2001,  the
Company  focused on utilizing  these  improved  features to enhance the ease and
speed of shopping and ordering.  The Web site now offers catalog quick order and
each product page lists related accessories with click-to-add check boxes.

Competition

      The Company  operates  in a highly  competitive  environment.  The Company
principally  competes with a diverse mix of department  stores,  sporting  goods
stores,  discount  stores,  specialty  retailers  and other catalog and Internet
retailers that offer products similar to or the same as some of those offered by
the Company. Many of the Company's competitors are larger companies with greater
financial  resources,  a wider  selection of merchandise  and greater  inventory
availability.  Although the Company  attempts to market  products not  generally
available  elsewhere and has emphasized  exclusive products in its merchandising
strategy,  some of the Company's  products or similar products can also be found
in other retail  stores or through other  catalogs or through the Internet.  The
Company offers competitive pricing where other retailers market certain products
identical to the Company's  products at lower prices.  In addition,  a number of
other  companies  have  attempted  to  imitate  the  presentation  and method of
operation of the Company's  catalog and stores,  and the  Company's  proprietary
designed  products.  The Company  competes  principally  on the basis of product
exclusivity,  selection,  brand recognition,  quality and price of its products,
merchandise  presentation  in the  catalog,  stores,  and on the  Internet,  its
customer  list,  and the  quality  of its  customer  service.  The  Company  has
committed  additional  resources to its internal  product  development  group to
create  and  produce  proprietary  products,  and to its  merchandising  team to
support a program to increase private label products exclusively  available from
the Company.  The Company  believes  that these  proprietary  and private  label
products provide a competitive advantage for it in its merchandising offering.

Trademark Licenses

      The Company  believes  its  registered  service mark and  trademark,  "The
Sharper  Image," and the brand name  recognition  that it has developed,  are of
significant  value.  The  Company  actively  protects  its brand  name and other
intellectual  property  rights to ensure  that the  quality of its brand and the
value of its proprietary  rights are maintained.  The Company currently licenses
the  use  of  its  trademarked  name  in  connection  with  the  production  and
circulation  of a foreign  language  edition  of The  Sharper  Image  catalog in
Switzerland  and with The Sharper Image stores in Switzerland  in  consideration
for royalties and other fees. In addition to this  international  licensee,  the
Company has also entered into a license for the right to operate  Sharper  Image
stores in  domestic  two  non-duty-free  airport  locations  as well as  various
product  license  agreements,  which grant the right to licensees to manufacture
and sell products bearing the Company's trademark.

Seasonality

      The Company's business is highly seasonal,  reflecting the general pattern
associated  with the  retail  industry  of peak  sales and  earnings  during the
Holiday  shopping  season.  The  secondary  peak period for the Company is June,
reflecting gift buying for Father's Day and graduations.  A substantial  portion
of the Company's total revenues,  and all or most of the Company's net earnings,
occur in its fourth  fiscal  quarter  ending  January 31. The Company  generally
experiences


                                                                              12
<PAGE>

lower  revenues  during  the other  quarters  and,  as is  typical in the retail
industry,  has incurred and may continue to incur losses in these quarters.  The
results of these interim quarters may not be  representative  of the results for
the full fiscal year. In addition,  similar to many retailers, the Company makes
merchandising and inventory  decisions for the Holiday season well in advance of
the Holiday  selling season.  Accordingly,  unfavorable  economic  conditions or
deviations  from projected  demand for products  during the fourth quarter could
have a material adverse effect on the Company's financial position or results of
operations  for the entire fiscal year.  During fiscal years 2001 and 2000,  the
Company's  total revenues for the fourth quarter  accounted for more than 40% of
total revenues.

Legal Proceedings

      The  Company is party to various  legal  proceedings  arising  from normal
business  activities.  Management  believes that the resolution of these matters
will not have a material adverse effect on the Company's  financial  position or
results of operations.

Employees

      As  of  January  31,  2002,  the  Company  employed   approximately  1,800
associates, of which approximately 56% were full-time. The Company considers its
employee relations to be good.


                                                                              13
<PAGE>

Executive Officers of the Registrant

      Set  forth  below  is a list of the  executive  officers  of the  Company,
together with brief biographical descriptions.

Name                                Position                                 Age
- ----                                --------                                 ---
Richard Thalheimer          Founder,                                         54
                              Chairman of the Board, and
                              Chief Executive Officer

Tracy Wan                   President and Chief Operating                    42
                              Officer

Greg Alexander              Senior Vice President, Information
                              Technology                                     40

Anthony Farrell             Senior Vice President, Creative Services         52

Jeffrey Forgan              Senior Vice President, Chief Financial Officer   44

Joe Williams                Senior Vice President, Loss Prevention           52

      Richard  Thalheimer  is the  founder of the  Company and has served as the
Chief  Executive  Officer  and as a Director  of the  Company  since 1978 and as
Chairman of the Board of Directors since 1985. Mr. Thalheimer also served as the
Company's President from 1977 through July 1993.

      Tracy Wan has been our President and Chief  Operating  Officer since April
1999. Ms. Wan served as Executive Vice President,  Chief Financial  Officer from
August 1998 through April 1999;  Senior Vice President,  Chief Financial Officer
from  February  1995 through  August 1998; as Vice  President,  Chief  Financial
Officer from September 1994 through February 1995; as Vice President, Controller
from  November 1991 through  September  1994;  and as Controller  from July 1989
through November 1991.

      Greg Alexander has been our Senior Vice President,  Information Technology
since March 1999. Mr. Alexander served as Vice President, Information Technology
from February 1995 through  March 1999 and as Director,  Information  Technology
from July 1991 through February 1995.

      Anthony  Farrell has been our Senior Vice  President,  Creative  Services,
since July 1998.  Mr.  Farrell was a consultant  to The Sharper Image from April
1998 through July 1998. Mr. Farrell was a senior vice  president,  merchandising
with SelfCare Catalog from March 1991 through December 1997.

      Jeffrey  Forgan has been our Senior  Vice  President  and Chief  Financial
Officer since April 1999.  Prior to that,  Mr. Forgan served as Vice  President,
Corporate Finance with Foundation Health Systems from 1995 to 1998, and was with
Deloitte & Touche  LLP from 1980 to 1995,  serving  as an audit  partner  during
1995. Mr. Forgan is a certified public accountant.


                                                                              14
<PAGE>

      Joe Williams has been our Senior Vice President,  Loss  Prevention,  since
March 1999. Mr. Williams served as Vice President,  Loss Prevention,  from March
1993 through March 1999 and served as Director,  Loss Prevention from April 1989
through March 1993.

Factors Affecting Future Operating Results

The following  factors,  in addition to the other information  contained in this
report,  should be  considered  carefully  in  evaluating  the  Company  and our
prospects.  This report  (including  without  limitation  the following  Factors
Affecting Future Operating Results) contains forward-looking  statements (within
the meaning of Section 27A of the  Securities Act of 1933 and Section 21E of the
Securities  Exchange  Act of  1934)  regarding  the  Company  and our  business,
financial  condition,  results  of  operations  and  prospects.  Words  such  as
"expects,"  "anticipates,"  "intends," "plans," "believes," "seeks," "estimates"
and similar  expressions  or  variations  of such words are intended to identify
forward-looking  statements,  but are not the  exclusive  means  of  identifying
forward-looking statements in this report.  Additionally,  statements concerning
future  matters  such as the  development  of new  products,  store  expansions,
possible changes in economic  conditions and other statements  regarding matters
that are not historical are forward-looking statements.

Although  forward-looking  statements  in this  report  reflect  the good  faith
judgment  of our  management,  such  statements  can only be based on facts  and
factors we currently know about.  Consequently,  forward-looking  statements are
inherently subject to risks and  uncertainties,  and actual results and outcomes
may  differ   materially  from  the  results  and  outcomes   discussed  in  the
forward-looking  statements.  Factors  that could  cause or  contribute  to such
differences  in results and  outcomes  include,  but are not  limited to,  those
discussed  below and in  "Management's  Discussion  and  Analysis  of  Financial
Condition and Results of  Operations"  as well as those  discussed  elsewhere in
this  report.   Readers  are  urged  not  to  place  undue   reliance  on  these
forward-looking  statements,  which speak only as of the date of this report. We
undertake no  obligation to revise or update any  forward-looking  statements in
order to reflect any event or circumstance  that may arise after the date of the
report.

If we fail to offer merchandise that our customers find attractive, our business
and operating results will be harmed

      In order to meet our strategic  goals, we must  successfully  offer to our
customers new, innovative and high quality products.  Our product offerings must
be affordable, useful to the customer, well made, distinctive in design, and not
widely available from other retailers.  We cannot predict with certainty that we
will successfully offer products that meet these requirements in the future.

      If other retailers,  especially  department stores or discount  retailers,
offer the same products or products  similar to those we sell or if our products
become less popular with our  customers,  our sales may decline or we may decide
to offer our products at lower prices. If customers buy fewer of our products or
if we have to reduce our prices, our revenues and earnings will decline.

      In  addition,  we must be able to deliver our  merchandise  in  sufficient
quantities to meet the demands of our customers and deliver this  merchandise to
customers in a timely manner. We must be able to maintain  sufficient  inventory
levels,  particularly  during peak selling seasons.  Our future results would be
adversely affected if we are not successful in achieving these goals.


                                                                              15
<PAGE>

      Our success  depends on our ability to anticipate  and respond to changing
product trends and consumer demands in a timely manner. Our products must appeal
to a broad range of consumers whose preferences we cannot predict with certainty
and may change between sales seasons.  If we misjudge  either the market for our
products  or our  customers'  purchasing  habits,  our  sales may  decline,  our
inventories  may  increase or we may be  required to sell our  products at lower
prices. This would have a negative effect on our business.

If our sales decrease, our stock price maybe adversely affected

      During fiscal 2000, we experienced a substantial  increase in the level of
sales  over  fiscal  1999  due in  large  part to the  popularity  of the  Razor
Rollerboard Scooter,  which we introduced in 1999. The Razor Rollerboard Scooter
was one of the more popular products in the history of the Company, representing
approximately  17% of total revenues for fiscal 2000,  the sales  generated from
this product for fiscal 2001 and 1999 were not significant.

      During  fiscal  2001,  we did  not  maintain  the  level  of  total  sales
experienced  in fiscal  2000,  although we have been able to increase  the gross
margin rate from the levels  achieved  during fiscal 2000,  and we experienced a
substantial  increase in sales of one of our Sharper  Image  Design  proprietary
products,  the Ionic Breeze Quadra  Silent Air  Purifier.  Sales of this product
accounted for approximately 16% of our total revenues for fiscal 2001,  compared
to  approximately  7% and 4% for fiscal 2000 and 1999,  respectively.  We cannot
assure you that the sales from this product will continue at this level.

      Our  future  growth  will  be  substantially  dependent  on the  continued
increase in growth of  existing  core and new  products,  while at the same time
maintaining  or increasing  our current gross margin  rates.  We cannot  predict
whether we will be able to increase the growth of existing core and new products
or successfully introduce new products,  increase our revenue level, or maintain
or  increase  our gross  margin  rate in future  periods.  Failure  to do so may
continue to adversely affect our stock price.

Poor economic conditions may hurt our business

Certain  economic  conditions that affect the level of consumer  spending on our
products include the following:

o     general business conditions;
o     stock market volatility;
o     consumer confidence in future economic conditions;
o     natural catastrophes;
o     acts of terrorism;
o     threats of war
o     interest rates; and
o     taxation.

Our  business  has been and could  continue  to be  negatively  affected  by the
current  recession  and poor  economic  conditions  and any  related  decline in
consumer  demand  for  discretionary  items  such  as  our  products.   We  face
uncertainty in the degree to which the continuing poor performance in the retail
industry and the current economic slowdown will negatively affect demand for our
products from our


                                                                              16
<PAGE>

existing  and  potential  customers.  If the economic  conditions  in the United
States and  globally do not  improve,  or if we  experience  a worsening  in the
global economic slowdown, we may continue to experience material adverse impacts
on our business,  operating results and financial condition.  We may not be able
to accurately  anticipate  the  magnitude of these  effects on future  quarterly
results.

Our success depends in part on our ability to design, develop, obtain and timely
deliver our proprietary products

      We are increasingly  dependent on the success of the proprietary  products
that we design and develop for our customers. Some of these or related products,
which  are  affected  by  customers'  demands  and the  level of  marketing  and
advertising  efforts,  can  produce  sales  volume  that  is  significant  to  a
particular  reporting  period's  total sales volume.  We must design and develop
products that meet the demands of our customers and  manufacture  these products
cost-effectively.  We rely solely on a select  group of contract  manufacturers,
most of who are located in Asia (primarily  China), to produce these products in
sufficient  quantities to meet  customer  demand and to obtain and deliver these
products to our customers in a timely manner.  These arrangements are subject to
the risks of  relying  on  products  manufactured  outside  the  United  States,
including political unrest and trade restrictions,  currency fluctuations,  work
stoppages,   economic   uncertainties   including   inflation   and   government
regulations,  and other  uncertainties.  If we are unable to successfully design
and  develop or to obtain  and timely  deliver  sufficient  quantities  of these
products, our operating results may be adversely affected.

      The  Company  had  a  single  supplier   located  in  Asia  that  provided
approximately 16% of the net merchandise  purchases in fiscal 2001 and is likely
to  provide a higher  percentage  in fiscal  2002.  If we were  unable to obtain
products  from this  supplier on a timely  basis or on  commercially  reasonable
terms, our operating  results may be adversely  affected.  Also, the arrangement
with this supplier is subject to the risks of products  manufactured outside the
United  States,  including  political  unrest and trade  restrictions,  currency
fluctuations,   work  stoppages,   economic  uncertainties  including  inflation
government regulations, and other uncertainties.

We depend on our vendors'  ability to timely  deliver  sufficient  quantities of
products

      Our  performance  depends  on our  ability to  purchase  our  products  in
sufficient  quantities at competitive prices and on our vendors' ability to make
and deliver high quality products in a  cost-effective,  timely manner.  Some of
our smaller vendors have limited resources,  limited  production  capacities and
limited operating  histories.  We have no long-term  purchase contracts or other
contracts that provide continued  supply,  pricing or access to new products and
any vendor or distributor could discontinue selling to us at any time. We cannot
assure you that we will be able to acquire the products we desire in  sufficient
quantities or on terms that are acceptable to us in the future. In addition,  we
cannot  assure you that our vendors will make and deliver high quality  products
in  a  cost-effective,   timely  manner.  We  may  also  be  unable  to  develop
relationships  with new vendors.  All products we purchase  from vendors in Asia
must be shipped to our  distribution  centers by freight  carriers and we cannot
assure  you  that  we will be able to  obtain  sufficient  freight  capacity  at
favorable rates. Our inability to acquire suitable products in a cost-effective,
timely manner or the loss of one or more key vendors or freight  carriers  could
have a negative effect on our business.

      Because we purchase  merchandise  from  foreign  entities  and use foreign
manufacturers  on a contract  basis for Sharper Image Design  products and other
private label products, we are subject to


                                                                              17
<PAGE>

risks  resulting  from  fluctuations  in  the  economic  conditions  in  foreign
countries.  The majority of our vendors and manufacturers are located in various
countries in Asia, and as a result, our business may be particularly impacted by
changes in the  political,  social,  legal,  and  economic  conditions  in these
countries.  Additionally,  weather and  product  transportation  problems  could
affect our ability to maintain  adequate  inventory  levels and adversely affect
our future results.

Our quarterly  operating  results are subject to  significant  fluctuations  and
seasonality

      Our business is seasonal, reflecting the general pattern of peak sales and
earnings for the retail industry during the Holiday shopping season.  Typically,
a substantial portion of our total revenues and all, or most of our net earnings
occur during our fourth  quarter  ending on January 31. During our 2001 and 2000
fiscal  years,  our total  revenues  for the fourth  quarter  ending  January 31
accounted  for more than 40% of total  revenues  for the full  fiscal  year.  We
cannot  predict with  certainty  whether the fourth quarter of 2002 will account
for such a large percentage of our total revenues.  In anticipation of increased
sales  activity  during  the fourth  quarter,  we incur  significant  additional
expenses, including significantly higher inventory costs and the costs of hiring
a  substantial  number of temporary  employees to  supplement  our regular store
staff. If for any reason our sales were to be substantially below those normally
expected  during  the fourth  quarter,  our annual  operating  results  would be
adversely affected.  Due to this seasonality,  our operating results for any one
period may not be indicative of our operating results for the full fiscal year.

      Typically our operating  results during the other quarters of the year are
generally lower and we have  historically  experienced  losses in these periods.
Our quarterly results of operations may fluctuate significantly as a result of a
variety of  factors,  including,  among  other  things,  the timing of new store
openings,  net sales  contributed  by new  stores,  increases  or  decreases  in
comparable store sales, changes in our merchandise mix and net catalog sales.

      In addition,  similar to other retailers,  we typically make merchandising
and purchasing  decisions well in advance of the Holiday shopping  season.  As a
result,  poor economic  conditions or differences from projected customer demand
for our products  during the fourth  quarter could result in lower  revenues and
earnings.

Our  vital  computer  and  communications  hardware  and  software  systems  are
vulnerable to damage and interruption which could harm our business

      Our success, in particular our ability to successfully receive and fulfill
Internet orders and provide high-quality customer service,  largely depends upon
the efficient  and  uninterrupted  operation of our computer and  communications
hardware and software  systems.  We use internally  managed  systems for our Web
site and some aspects of transaction processing,  including customer information
and order verifications.  Our systems and operations are vulnerable to damage or
interruption from earthquake, fire, flood and other natural disasters, terrorist
attacks, power loss, computer systems failures,  Internet and telecommunications
or  data  network  failure,  operator  negligence,   improper  operation  by  or
supervision  of  employees,  physical  and  electronic  loss of data or security
breaches,  misappropriation and similar events, fluctuations and failures in the
business of Internet service providers on which we rely, and computer viruses.


                                                                              18
<PAGE>

      In addition,  we maintain our servers at the site of a third party located
in Santa Clara,  California.  We cannot control the maintenance and operation of
this site, which is also susceptible to similar disasters and problems.  We also
cannot control the business or operations of Internet service  providers,  which
are susceptible to failure as a result of industry-wide  business  fluctuations.
During  fiscal 2001 our  Internet  hosting  provider  petitioned  for  voluntary
reorganization  under Chapter 11 of the United States  bankruptcy  laws. At this
time, we have not experienced any change in service due to the bankruptcy filing
and although  have  constructed  a  contingency  plan,  we cannot assure you our
servers will continue to perform  without  interruption.  Because our strategies
depend in part on maintaining  our  reputation  for superior  levels of customer
service,  any system  failure  that causes an  interruption  in our service or a
decrease in responsiveness  could harm our relationships  with our customers and
result in reduced revenues.

We are dependent on the success of our advertising and marketing efforts

      Our  revenues  depend in part on our  ability  to  effectively  market and
advertise our products  through The Sharper Image catalog and other  advertising
vehicles. Increases in advertising, paper or postage costs may limit our ability
to advertise without reducing our profitability.  If we decrease our advertising
efforts due to increased  advertising costs,  restrictions  placed by regulatory
agencies,  or  for  any  other  reason,  our  future  operating  results  may be
materially  adversely  affected.  We are also utilizing and  constantly  testing
other  advertising  media,  such as television  infomercials,  radio, and single
product mailings,  and significantly  increased our advertising  expenditures in
fiscal 2001.  While we believe that  increased  expenditures  on these and other
media have resulted in increasing  revenues during fiscal 2001, we cannot assure
you that this trend will continue in the future.  We expect to continue to spend
on  advertising  and  marketing at increased  levels in the future,  but may not
continue  to produce a  sufficient  level of sales to cover  such  expenditures,
which would reduce our profitability.

We face risks associated with expansion of our store operations

      We plan to continue to increase the number of The Sharper  Image stores in
the future in order to grow our  revenues.  Our ability to expand will depend in
part on the following factors:

o     the availability of attractive store locations;
o     our ability to negotiate favorable lease terms;
o     our ability to identify customer demand in different geographic areas;
o     general economic conditions; and
o     the availability of sufficient funds for expansion.

      As we  continue  to expand,  continue  to become  concentrated  in limited
geographic areas. This could increase our exposure to customer demand,  weather,
competition,  distribution  problems,  and  poor  economic  conditions  in these
regions. In addition, our catalog sales, Internet sales, or existing store sales
in a specific region may decrease as a result of new store openings.

      In  order to  continue  our  expansion,  we will  need to hire  additional
management and staff for our corporate offices and employees for each new store.
We must also expand our management  information systems and distribution systems
to serve these new stores. If we are unable to hire necessary  personnel or grow
our existing  systems,  our expansion efforts may not succeed and our operations
may suffer.


                                                                              19
<PAGE>

      Some of our  expenses  will  increase  with the opening of new stores.  If
store sales are inadequate to support these new costs,  our  profitability  will
decrease.  For example,  inventory costs will increase as we increase  inventory
levels to supply additional  stores. We may not be able to manage this increased
inventory without decreasing our profitability. We may need additional financing
in excess of our current  credit  facility,  or an amendment  to such  facility.
Furthermore,  our current  credit  facility has various  loan  covenants we must
comply with in order to maintain the credit facility.  We cannot predict whether
we will be successful in obtaining  additional funds or new credit facilities on
favorable terms or at all.

We rely on our catalog operations

      Our success depends in part on the success of our catalog  operations.  We
believe  that the success of our  catalog  operations  depends on the  following
factors:

o     our ability to achieve adequate response rates to our mailings;
o     our ability to continue to offer a  merchandise  mix that is attractive to
      our mail order customers;
o     our ability to cost-effectively add new customers;
o     our ability to cost-effectively design and produce appealing catalogs; and
o     timely delivery of catalog mailings to our customers.

      Catalog  production  and  mailings  entail  substantial  paper,   postage,
merchandise  acquisition  and human resource costs,  including costs  associated
with catalog development and increased inventories. We incur nearly all of these
costs  prior to the  mailing of each  catalog.  As a result,  we are not able to
adjust the costs  being  incurred in  connection  with a  particular  mailing to
reflect  the actual  performance  of the  catalog.  If we were to  experience  a
significant  shortfall in  anticipated  revenue from a particular  mailing,  and
thereby not recover the costs  associated with that mailing,  our future results
would be adversely affected. In addition, response rates to our mailings and, as
a result,  revenues  generated  by each  mailing are affected by factors such as
consumer  preferences,  economic  conditions,  the  timing  and  mix of  catalog
mailings,  the timely delivery by the postal system of our catalog  mailings and
changes in our  merchandise  mix,  several  or all of which may be  outside  our
control.  Further, we have historically experienced fluctuations in the response
rates to our  catalog  mailings.  If we are  unable  to  accurately  target  the
appropriate  segment  of the  consumer  catalog  market or to  achieve  adequate
response  rates,  we could  experience  lower  sales,  significant  markdowns or
write-offs  of inventory and lower  margins,  which would  adversely  affect our
future results.  During the third quarter of fiscal 2001, we experienced  delays
and non-delivery of several catalog mailings due to the post office closures and
mail interruptions that occurred after the September 11, 2001 terrorist attacks.

Our catalog costs are unpredictable

      Historically,  a  significant  portion of our revenues has been  generated
from purchases made by customers driven by The Sharper Image catalog.  Increases
in  the  costs  of  producing  and  distributing  the  catalog  may  reduce  the
profitability  of our catalog,  store and Internet sales.  Specifically,  we may
experience  increases in postage,  paper or shipping costs due to factors beyond
our control. As a result, our future results may be adversely  affected.  We are
anticipating an increase in postal rates for fiscal 2002.


                                                                              20
<PAGE>

The  terrorist  attacks that took place in the United  States on  September  11,
2001, and the mail service  interruption and post office closures that commenced
in September 2001 are  unprecedented  events that have created many economic and
political uncertainties, some of which may harm our business and prospects

      The  terrorist  attacks that took place in the United  States on September
11, 2001 have adversely  impacted many  businesses,  including ours, in multiple
ways. The national and global responses to these terrorist  attacks and the mail
service  interruption  and post office  closures,  many of which are still being
formulated,  may  materially  adversely  affect us in ways we cannot  predict at
present.  Some of the possible  material  adverse  impacts to our business  from
these events include, but are not limited to:

o     reduced activity in the retail industry;
o     fears of or the occurrence of future terrorist attacks;
o     possible delays in delivery of and failures to deliver our catalogs;
o     increased postage expense for delivery of our catalogs; and
o     increased insurance expenses.

We face certain risks relating to customer service

      Our ability to provide customer service depends, to a large degree, on the
efficient  and  uninterrupted  operation of our call  centers,  our  contracting
services with third party call centers and our  sharperimage.com  Web site.  Any
material  disruption or slowdown in our order processing  systems resulting from
labor  disputes,  telephone  or  Internet  down  times,  electrical  and service
outages,  mechanical  problems,  human error or  accidents,  fire,  earthquakes,
natural disasters,  or other events could cause delays in our ability to receive
orders by telephone or over the Internet and  distribute  orders,  and may cause
orders to be lost or to be shipped or delivered late. As a result, customers may
be unable to place  orders,  cancel orders or refuse to receive goods on account
of late shipments, which would result in a reduction of net sales and could mean
increased administrative and shipping costs. We cannot assure you that telephone
call  volumes will not exceed our present  telephone  system  capacity.  If this
occurs,  we could  experience  telephone  answer  delays  and  delays in placing
orders.  Because our strategies depend in part on maintaining our reputation for
superior  levels of customer  service,  any  impairment of our customer  service
reputation could have an adverse effect on our business.

We face risks associated with our distribution and fulfillment operations

      We conduct the  majority  of our  distribution  operations  and all of our
catalog and  Internet  order  processing  fulfillment  functions  from our owned
facility in Little Rock,  Arkansas,  a leased facility in Little Rock,  Arkansas
and a leased facility in Ontario,  California.  We also use contract fulfillment
and warehouse facilities for additional seasonal requirements. Any disruption in
the  operations  at any  distribution  center,  particularly  during the Holiday
shopping season, could have a negative effect on our business.

      In addition,  we rely upon third party carriers for our product shipments,
including  shipments to and from all of our stores.  As a result, we are subject
to certain risks,  including employee strikes and inclement weather,  associated
with such carriers'  ability to provide  delivery  services to meet our shipping
needs. We are also dependent on temporary employees to adequately


                                                                              21
<PAGE>

staff our distribution  facility,  particularly  during busy periods such as the
Holiday shopping  season.  We cannot assure you that we will continue to receive
adequate  assistance from our temporary  employees,  or that we will continue to
have access to sufficient sources of temporary employees.

Results for our comparable store sales may fluctuate

      Our  comparable  store  sales  are  affected  by  a  variety  of  factors,
including, among others:

o     customer demand in different geographic regions;
o     our ability to efficiently source and distribute products;
o     changes in our product mix;
o     effects of competition; and
o     general economic conditions.

      Our comparable  store sales have fluctuated  significantly in the past and
we believe that such  fluctuations may continue.  Our historic  comparable store
net sales changes were as follows:

                                                    Percentage
                  Fiscal Year                   Increase (Decrease)
                  -----------                   -------------------
                     1998                                5.3
                     1999                               12.3
                     2000                               29.0
                     2001                              (16.0)

      These historic  results are not necessarily  indicative of future results,
and we cannot  assure  you that our  comparable  store  sales  results  will not
continue to decrease in the future.  Any reduction in or failure to increase our
comparable store sales results could impact our future operating performance and
cause the price of the common stock to fluctuate.

We experience intense competition in the rapidly changing retail markets

      We operate in a highly  competitive  environment.  We principally  compete
with a variety of department  stores,  sporting goods stores,  discount  stores,
specialty  retailers and other  catalogs that offer  products  similar to or the
same as our products. We may increasingly compete with major Internet retailers.
Many of our competitors are larger companies with greater financial resources, a
wider  selection  of  merchandise  and  greater  inventory  availability.  If we
experience  increased  competition,  our business and operating results could be
adversely affected.

      The United  States  retail  industry  (the  specialty  retail  industry in
particular)  and  e-commerce  sector are  dynamic  in nature and have  undergone
significant  changes over the past several years.  Our ability to anticipate and
successfully  respond to  continuing  challenges  is critical  to our  long-term
growth and we cannot assure you we will anticipate and  successfully  respond to
changes in the retail industry.


                                                                              22
<PAGE>

We may be subject to  regulations  regarding  state sales and use tax on catalog
and Internet sales and other Internet regulation

      Our  business  may be affected by the  adoption  of  regulations  or rules
governing the sale of our products, with regard to state sales and use taxes and
the  regulation of the Internet.  Because we have broad store  presence,  we are
currently required to collect taxes for the majority of our catalog and Internet
transactions.  However,  any unfavorable  change in the state sales and use tax,
which  affects  our catalog  and  Internet  sales,  could  adversely  affect our
business  and results of  operations.  In  addition,  the Internet at present is
largely unregulated and we are unable to predict whether significant regulations
or taxes will be imposed on Internet  commerce in the near future. We are unable
to predict how such  regulations  could  affect the further  development  of our
Internet business.

Excessive merchandise returns could harm our business

      As  part  of our  customer  service  commitment,  we  maintain  a  liberal
merchandise return policy, which allows customers to return most merchandise. We
make  allowances  for  returns  of  store,  catalog  and  Internet  sales in our
financial statements based on historical return rates. We cannot assure you that
actual merchandise returns will not exceed our allowances. In addition,  because
our allowances are based on historical  return rates,  we cannot assure you that
the  introduction of new  merchandise in our stores or catalogs,  the opening of
new stores, the introduction of new catalogs, increased sales over the Internet,
changes in the merchandise mix or other factors will not cause actual returns to
exceed return allowances.  Any significant  increase in merchandise returns that
exceed our allowances could adversely affect our future results.

We may be subject  to risks  associated  with our  products,  including  product
liability or patent and trademark infringement claims

      Our current and future products may contain  defects,  which could subject
us to product liability claims and product recalls. Although we maintain limited
product  liability  insurance,  if any  successful  product  liability  claim or
product  recall  is not  covered  by or  exceeds  our  insurance  coverage,  our
business,  results  of  operation  and  financial  condition  would  be  harmed.
Additionally,  third parties may assert claims against us alleging infringement,
misappropriation  or other violations of patent,  trademark or other proprietary
rights, whether or not such claims have merit. Such claims can be time consuming
and  expensive  to defend and could  require us to cease  using and  selling the
allegedly  infringing  products,  which may have a  significant  impact on total
company sales volume, and to incur significant litigation costs and expenses.

We depend on our key personnel

      Our success  depends to a  significant  extent upon the  abilities  of our
senior management,  particularly Richard Thalheimer,  our founder,  Chairman and
Chief Executive  Officer.  The loss of the services of any of the members of our
senior  management or of certain  other key  employees  could have a significant
adverse  effect on our  business.  We  maintain  key man life  insurance  on Mr.
Thalheimer  in the amount of $15 million.  In  addition,  our  performance  will
depend   upon  our  ability  to  attract   and  retain   qualified   management,
merchandising and sales personnel. There can be no assurance that Mr. Thalheimer
and the other members of our existing management team will be able to manage our
company  or our growth or that we will be able to  attract  and hire  additional
qualified personnel as needed in the future.


                                                                              23
<PAGE>

We are controlled by a single shareholder

      As of April 30, 2002, Richard Thalheimer  beneficially owned approximately
39% of all of the  outstanding  shares of the common stock of the Company.  As a
result,  Mr.  Thalheimer will continue to exert  substantial  influence over the
election of directors and over our corporate actions.

Our common stock price is volatile

      Our  common  stock is  quoted on the  NASDAQ  National  Market,  which has
experienced  and is likely to  experience  in the future  significant  price and
volume  fluctuations,  which could  reduce the market  price of our common stock
without  regard to our  operating  performance.  Additionally,  as our  Internet
business grows, we may become  increasingly  subject to stock price fluctuations
associated  with  companies  operating in the Internet  sector.  We believe that
among other factors,  any of the following  factors could cause the price of the
common stock to fluctuate substantially:

o     quarterly fluctuations in our comparable store sales;
o     announcements by other accessory and gift item retailers;
o     the trading volume of our common stock in the public market;
o     general economic conditions;
o     financial market conditions;
o     acts of terrorism; and
o     threats of war.

Our charter  documents,  our stockholders  rights agreement and Delaware law may
make a takeover more difficult

      We are a  Delaware  corporation.  The  Delaware  General  Corporation  Law
contains  certain  provisions  that may make a change in control of our  company
more difficult or prevent the removal of incumbent directors.  In addition,  our
Certificate of Incorporation  and Bylaws and our  stockholders  rights agreement
contain  provisions  that  have the same  effect.  These  provisions  may have a
negative  impact on the price of our common stock,  may  discourage  third-party
bidders  from  making a bid for our company or may reduce any  premiums  paid to
stockholders for their common stock.


                                                                              24
<PAGE>

Item 2. Properties

      The Company occupies  approximately 58,000 square feet of office space for
its corporate  headquarters  in San  Francisco,  CA. The Company  signed a lease
extension in February 2000,  extending the expiration  date to January 2006. The
Company also leases  approximately 5,600 square feet for its product development
offices in Northern California.

      As of January 31, 2002 the Company  operated 109 The Sharper  Image stores
under  leases  covering  a total of  approximately  269,000  square  feet of net
selling space.

      The Company owns and operates a 110,000 square foot distribution  facility
located in Little Rock,  Arkansas.  Distribution  and  warehouse  functions  are
conducted  through  this  facility,  a 60,000  square  foot  leased  facility in
Ontario,  California,  a 104,000  square  foot leased  facility in Little  Rock,
Arkansas,  and other  seasonally  occupied  space rented by the Company in close
proximity thereto.

Item 3. Legal Proceedings

      The  Company is party to various  legal  proceedings  arising  from normal
business  activities.  Management  believes that the resolution of these matters
will not have a material adverse effect on the Company's  financial  position or
results of operations.

Item 4. Submission of Matters to a Vote of Security Holders

      None.

                                     PART II

Item 5. Market for Registrant's Common Equity and Related Stockholder Matters

      The  information  set  forth  under  "Note D --  Revolving  Loan and Notes
Payable" in the Notes to Financial Statements on page 27 and the information set
forth under the caption "Common Stock Market Prices and Dividend  Policy" on the
inside  back  cover of the  Sharper  Image  Corporation  2001  Annual  Report to
Stockholders  is  incorporated  herein by reference.  As of April 15, 2002 there
were 404 holders of record and the closing price of the  Company's  Common Stock
was $19.70 per share as reported by the NASDAQ Stock Market.

      No cash dividends were declared or paid in fiscal 2000 or fiscal 2001.

Item 6. Selected Financial Data

The information set forth under the caption "Financial Highlights" on the inside
front cover of the Sharper Image  Corporation 2001 Annual Report to Stockholders
is incorporated herein by reference.


                                                                              25
<PAGE>

Item 7.  Management's  Discussion  and  Analysis  of Results of  Operations  and
Financial Condition

      The information set forth under the caption  "Management's  Discussion and
Analysis of Results of Operations and Financial  Condition" on pages 12 to 20 of
the Sharper Image Corporation 2001 Annual Report to Stockholders is incorporated
herein by reference.

Item 7A. Quantitative and Qualitative Disclosures About Market Risk

      The information set forth under the caption  "Quantitative and Qualitative
Disclosure About Market Risk" on pages 19 to 20 of the Sharper Image Corporation
2001 Annual Report to Stockholders is incorporated herein by reference.

Item 8. Financial Statements and Supplementary Data

      The financial  statements and  independent  auditors'  report set forth on
pages 21 through  the inside back cover of the Sharper  Image  Corporation  2001
Annual Report to Stockholders are incorporated herein by reference.

Item  9.  Changes  in and  Disagreements  with  Accountants  on  Accounting  and
Financial Disclosure

      None.

                                    PART III

Item 10. Directors and Executive Officers of the Registrant

      Information  with respect to the directors of the Company is  incorporated
herein by  reference to the  Company's  2002 Proxy  Statement  to  Stockholders.
Information  with  respect  to  the  executive  officers  of the  Registrant  is
contained in Part I of this Annual Report on Form 10-K.

Item 11. Executive Compensation

      Information with respect to executive  compensation is incorporated herein
by reference to the Company's 2002 Proxy Statement.

Item 12. Security Ownership of Certain Beneficial Owners and Management

      Information  with respect to security  ownership of beneficial  owners and
management  is  incorporated  herein by  reference to the  Company's  2002 Proxy
Statement.

Item 13. Certain Relationships and Related Transactions

      None.


                                                                              26
<PAGE>

Item 14. Exhibits, Financial Statement Schedule and Reports on Form 8-K

1. List of Financial Statements.

The  following  Financial  Statements  and Notes  thereto  set forth on pages 21
through  the inside  back cover of the  Sharper  Image  Corporation  2001 Annual
Report to  Stockholders  are  incorporated  by reference as Exhibit 13.1 to this
Report on Form 10-K:

      Independent Auditors' Report

      Statements of Operations  for the years ended January 31, 2002,  2001, and
      2000

      Balance sheets at January 31, 2002 and 2001,

      Statements of  Stockholders'  Equity for the years ended January 31, 2002,
      2001, and 2000

      Statements of Cash Flows for the years ended January 31, 2002,  2001,  and
      2000

      Notes to Financial Statements.

2. List of Financial Statement Schedule.

The following are filed as part of this Report:

      Independent Auditors' Report on Schedule.

      Schedule II - Valuation and Qualifying Accounts

3. List of Exhibits.

      Incorporated  herein by reference  is a list of the Exhibits  contained in
the Exhibit Index, which begins on page 34 of this report.

      (b)   Reports on Form 8-K.

      No  reports  on Form  8-K were  filed  with the  Securities  and  Exchange
Commission during the last quarter of the period covered by this Report.


                                                                              27
<PAGE>

                                   SIGNATURES

      Pursuant  to the  requirements  of Section  13 or 15(d) of the  Securities
Exchange Act of 1934, the Registrant has duly caused this report to be signed on
its behalf by the undersigned, thereunto duly authorized.

SHARPER IMAGE CORPORATION              SHARPER IMAGE CORPORATION


By:/s/ Richard J. Thalheimer           By: /s/ Jeffrey P. Forgan
  ---------------------------------       --------------------------------
  Richard J. Thalheimer                   Jeffrey P. Forgan
  Chief Executive                         Senior Vice President, Chief Financial
  Officer, Chairman                       Officer, Corporate Secretary
  (Principal Executive Officer)           (Principal Financial &
                                           Accounting Officer)

                                POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE  PRESENTS,  that each person whose  signature  appears
below  constitutes and appoints  Richard  Thalheimer and Jeffrey P. Forgan,  and
each of them,  as such person's  true and lawful  attorneys-in-fact  and agents,
with full power of substitution and resubstitution,  for such person and in such
person's name, place, and stead, in any and all capacities,  to sign any and all
amendments to this report, and to file the same, with all exhibits thereto,  and
other  documents  in  connection  therewith,  with the  Securities  and Exchange
Commission,  granting unto said  attorneys-in-fact and agents, and each of them,
full  power  and  authority  to do and  perform  each and  every  act and  thing
requisite  and  necessary to be done in  connection  therewith,  as fully to all
intents and  purposes as he might or could do in person,  hereby  ratifying  and
confirming all that said  attorneys-in-fact and agents, or any of them, or their
or his substitute or substitutes,  may lawfully do or cause to be done by virtue
hereof.

Pursuant to the requirements of the Securities Exchange Act of 1934, this report
has been signed by the following  persons on behalf of the Registrant and in the
capacities and on the dates indicated.

Signature                         Title                                Date
- ---------                         -----                                ----

/s/ Richard J. Thalheimer         Chief Executive                 April 30, 2002
- ----------------------------       Officer, Chairman
Richard J. Thalheimer              (Principal Executive Officer)


/s/ Jeffrey P. Forgan             Senior Vice President,          April 30, 2002
- ----------------------------       Chief Financial Officer,
Jeffrey P. Forgan                  Corporate Secretary
                                   (Principal Financial and
                                   Accounting Officer)

/s/ Alan Thalheimer               Director                        April 30, 2002
- ----------------------------
Alan Thalheimer

/s/ Gerald Napier                 Director                        April 30, 2002
- ----------------------------
Gerald Napier

/s/ Morton David                  Director                        April 30, 2002
- ----------------------------
Morton David

/s/ George James                  Director                        April 30, 2002
- ----------------------------
George James


                                                                              28
<PAGE>

                            SHARPER IMAGE CORPORATION

                 SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

                     --------------------------------------

                                     ($000)

<TABLE>
<CAPTION>
            COLUMN                  COLUMN         COLUMN      COLUMN          COLUMN
              A                        B             C            D              E
- ---------------------------------------------------------------------------------------
                                   Balance at    Additions                    Balance
                                   Beginning     Charged to                  at End of
DESCRIPTION                        of Period    Costs & Exp.  Deductions      Period
- ---------------------------------------------------------------------------------------
<S>                                 <C>           <C>           <C>           <C>
INVENTORY

YEAR ENDED JANUARY 31, 2002:
Inventory Obsolescence              $2,594        $3,882        $1,484        $4,992

YEAR ENDED JANUARY 31, 2001:
Inventory Obsolescence              $3,154        $1,573        $2,133        $2,594

YEAR ENDED JANUARY 31, 2000:
Inventory Obsolescence              $1,938        $2,079        $  863        $3,154

OTHER

YEAR ENDED JANUARY 31, 2002:
Other                               $  730        $  682        $  330        $1,082

YEAR ENDED JANUARY 31, 2001:
Other                               $  834        $  449        $  553        $  730

YEAR ENDED JANUARY 31, 2000:
Other                               $  804        $  265        $  235        $  834
</TABLE>


                                                                              29
<PAGE>

INDEPENDENT AUDITORS' REPORT ON SCHEDULE

Board of Directors and Stockholders of
  Sharper Image Corporation

We have audited the  financial  statements of Sharper  Image  Corporation  as of
January 31,  2002 and 2001 and for each of the three  years in the period  ended
January 31, 2002, and have issued our report thereon dated March 25, 2002;  such
financial  statements  and report are  included  in your 2001  Annual  Report to
Stockholders and are incorporated herein by reference.  Our audits also included
the financial  statement schedule of Sharper Image  Corporation,  listed in Item
14. This financial  statement  schedule is the  responsibility  of the Company's
management.  Our responsibility is to express an opinion based on our audits. In
our opinion,  such financial statement schedule,  when considered in relation to
the basic financial statements taken as a whole, presents fairly in all material
respects the information set forth therein.


/s/ Deloitte & Touche LLP

San Francisco, California
March 25, 2002


                                                                              30
<PAGE>

                                  EXHIBIT INDEX

      3.1   Certificate of Incorporation.  (Incorporated by reference to Exhibit
            3.1  to  Registration   Statement  on  Form  S-1  (Registration  No.
            33-12755).)

      3.2   Bylaws.  (Incorporated  by reference to Exhibit 3.2 to  Registration
            Statement on Form S-1 (Registration No. 33-12755).)

      3.3   Form of Certificate of Designation of Series A Junior  participating
            Preferred  Stock.  (Incorporated  by  reference  to Exhibit  3.01 to
            Amendment No. 2 to the Registration Statement on Form S-2.)

      4.1   Form of Rights  Certificate.  (Incorporated  by reference to Exhibit
            4.01 to Amendment No. 2 to the Registration Statement on Form S-2.)

      4.2   Form of  Rights  Agreement  dated  June 7,  1999.  (Incorporated  by
            reference  to Exhibit 4.02 to  Amendment  No. 2 to the  Registration
            Statement on Form S-2.)

      10.1  Amended and Restated Stock Option Plan (as amended through September
            25, 1998).  (Incorporated by reference to Registration  Statement on
            Form S-8 filed on January 19, 1996  (Registration  No.  33-3327) and
            Exhibit to  Definitive  Proxy  Statement on Schedule 14A filed April
            29, 1999.)

      10.2  1994  Non-Employee  Director Stock Option Plan dated October 7, 1994
            (as amended through September 25, 1998).  (Incorporated by reference
            to  Registration  Statement  on Form S-8 filed on January  19,  1996
            (Registration No. 33-3327) and Exhibit to Definitive Proxy Statement
            on Schedule 14A filed April 29, 1999.)

      10.3  Cash or Deferred Profit Sharing Plan, as amended.  (Incorporated  by
            reference  to Exhibit  10.2 to  Registration  Statement  on Form S-1
            (Registration No. 33-12755).)

      10.4  Cash or Deferred Profit Sharing Plan Amendment No. 3.  (Incorporated
            by  reference  to Exhibit  10.15 to Form 10-K for fiscal  year ended
            January 31, 1988.)

      10.5  Cash or Deferred Profit Sharing Plan Amendment No. 4.  (Incorporated
            by  reference  to Exhibit  10.16 to Form 10-K for fiscal  year ended
            January 31, 1988.)

      10.6  Form of Stock  Purchase  Agreement  dated July 26, 1985  relating to
            shares of Common  Stock  purchased  pursuant to exercise of employee
            stock  options.  (Incorporated  by  reference  to  Exhibit  10.3  to
            Registration Statement on Form S-1 (Registration No. 33-12755).)

      10.7  Form of Stock Purchase Agreement dated December 13, 1985 relating to
            shares of Common  Stock  purchase  pursuant  to exercise of employee
            stock  options.  (Incorporated  by  reference  to  Exhibit  10.4  to
            Registration Statement on Form S-1 (Registration No. 33-12755).)


                                                                              31
<PAGE>

      10.8  Form of Stock Purchase Agreement dated November 10, 1986 relating to
            shares of Common  Stock  purchased  pursuant to exercise of employee
            stock  options.  (Incorporated  by  reference  to  Exhibit  10.5  to
            Registration Statement on Form S-1 (Registration No. 33-12755).)

      10.9  Form  of  Director  Indemnification   Agreement.   (Incorporated  by
            reference  to Exhibit  10.42 to  Registration  Statement on Form S-1
            (Registration No. 33-12755).)

      10.10 Financing Agreement dated September 21, 1994 between the Company and
            CIT Group/Business Credit Inc. (Incorporated by reference to Exhibit
            10.12 to Form 10-Q for the quarter ended October 31, 1994.)

      10.11 The Sharper Image 401(K) Savings Plan. (Incorporated by reference to
            Exhibit 10.21 to  Registration  Statement of Form S-8  (Registration
            No. 33-80504) dated June 21, 1994.)

      10.12 Chief Executive  Officer  Compensation  Plan dated February 3, 1995.
            (Incorporated by reference to Exhibit 10.24 to the Form 10-K for the
            fiscal year ended January 31, 1995.)

      10.13 Split-Dollar  Agreement  between the Company and Mr. R.  Thalheimer,
            its Chief Executive Officer dated October 13, 1995,  effective as of
            May 17, 1995.  (Incorporated  by reference to Exhibit  10.17 to Form
            10-K for the fiscal year ended January 31, 1996.)

      10.14 Assignments  of Life  Insurance  Policy as  Collateral,  both  dated
            October 13, 1995, effective May 17, 1995. (Incorporated by reference
            to Exhibit  10.18 to Form 10-K for the fiscal year ended January 31,
            1996.)

      10.15 Amendment to the Financing  Agreement dated May 15, 1996 between the
            Company  and The CIT  Group/Business  Credit Inc.  (Incorporated  by
            reference  to Exhibit  10.19 to the Form 10-Q for the quarter  ended
            April 30, 1996.)

      10.16 CAPEX Term Loan  Promissory  note dated October 15, 1996 between the
            Company  and The CIT  Group/Business  Credit Inc.  (Incorporated  by
            reference  to Exhibit  10.21 to the Form 10-Q for the quarter  ended
            October 31, 1996.)

      10.17 Amendment to the Financing Agreement dated February 13, 1997 between
            the Company and The CIT Group/Business Credit Inc.  (Incorporated by
            reference  to Exhibit  10.21 to Form 10-K for the fiscal  year ended
            January 31, 1997.)

      10.18 Amendment to the  Financing  Agreement  dated March 24, 1997 between
            the Company and The CIT Group/Business Credit Inc.  (Incorporated by
            reference  to Exhibit  10.23 to Form 10-K for the fiscal  year ended
            January 31, 1997.)

      10.19 Amendment to the Financing Agreement dated April 6, 1998 between the
            Company  and The CIT  Group/Business  Credit Inc.  (Incorporated  by
            reference  to Exhibit  10.25 to Form 10-K for the fiscal  year ended
            January 31, 1998.)


                                                                              32
<PAGE>

      10.20 Amendment to the  Financing  Agreement  dated March 23, 2000 between
            the Company and The CIT Group/Business Credit Inc.  (Incorporated by
            reference  to Exhibit  10.22 to Form 10-K for the fiscal  year ended
            January 31, 2000.)

      10.21 Amendment to the Corporate Headquarters Office Lease Agreement dated
            February 9, 2000 between the Company and its  landlord,  CarrAmerica
            Realty  Corporation.  (Incorporated by reference to Exhibit 10.23 to
            Form 10-K for the fiscal year ended January 31, 2000.)

      10.22 Amendment to the Financing Agreement dated July 18, 2000 between the
            Company and The CIT  Group/Business  Credit,  Inc.  (Incorporated by
            reference  to  Exhibit  10.23  to Form  10-Q for the  quarter  ended
            October 31, 2000.)

      10.23 Amendment  to the  Financing  Agreement  dated  September  29,  2000
            between  the  Company  and  The  CIT  Group/Business   Credit,  Inc.
            (Incorporated  by  reference  to Exhibit  10.24 to Form 10-Q for the
            quarter ended October 31, 2000.)

      10.24 Executive Bonus Plan.  (Incorporated  by reference to the Definitive
            Proxy Statement on Schedule 14A filed May 4, 2001.)

      10.25 Amendment  to the  Split-Dollar  Agreement  between  the Company and
            Richard Thalheimer, its Chief Executive Officer dated July 12, 2001,
            effective  as of March  28,  2001.  (Incorporated  by  reference  to
            Exhibit 10.24 to Form 10-Q for the quarter ended October 31, 2001.)

      13.1  2001 Annual Report to Stockholders.

      23.1  Independent Auditor's Consent.


                                                                              33

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-13.1
<SEQUENCE>3
<FILENAME>p15335n30d.txt
<DESCRIPTION>2001 ANNUAL REPORT TO STOCKHOLDERS
<TEXT>

                                       THE

                                     SHARPER

                                    IMAGE(R)


                               Annual Report 2001



                                     [PHOTO]





<PAGE>
- --------------------------------------------------------------------------------
FINANCIAL HIGHLIGHTS
- --------------------------------------------------------------------------------

<TABLE>
<CAPTION>
Dollars are in thousands except net earnings per share and statistics

                                                                          Fiscal Year Ended January 31,
                                                -----------------------------------------------------------------------------------
                                                     2002              2001             2000              1999            1998
Operating Results                                (Fiscal 2001)    (Fiscal 2000)     (Fiscal 1999)     (Fiscal 1998)   (Fiscal 1997)
- -----------------------------------------------------------------------------------------------------------------------------------
<S>                                             <C>                <C>               <C>               <C>             <C>
Revenues                                        $    396,199       $    421,136      $    304,097      $    251,369    $    222,648
Earnings before income taxes                           2,160             29,082            15,541             7,670             988
Net earnings                                    $      1,296       $     17,449      $      9,325      $      4,602             593
Net earnings per share
   Basic                                        $        .11(1)    $       1.45(1)   $       0.89(1)   $       0.54    $       0.07
   Diluted                                      $        .10(1)    $       1.33(1)   $       0.82(1)   $       0.51    $       0.07

Balance Sheet Data
- -----------------------------------------------------------------------------------------------------------------------------------
Working capital                                 $     53,422       $     59,309      $     54,644      $     16,003    $     11,633
Total assets                                         162,338            178,836           142,119            82,045          78,662
Long-term notes payable                                2,033              2,206             2,366             2,513           3,299
Stockholders equity                             $     94,743       $     93,562      $     77,123      $     36,649    $     29,156
Current ratio                                           1.89               1.76              1.93              1.40            1.27

Statistics
- -----------------------------------------------------------------------------------------------------------------------------------
Number of stores at year end                             109                 97                89                87              85
Comparable store sales increase (decrease)             (16.0%)             29.0%             12.3%              5.3%            1.1%
Annualized net sales per square foot            $        578       $        763      $        546      $        484    $        465
Number of catalogs mailed(2)                      70,135,000         62,252,000        47,581,000        41,338,000      38,261,000
Average revenue per transaction:
   Stores                                       $        118       $        117      $        106      $        102    $        104
   Catalog                                      $        174       $        164      $        145      $        141    $        160
   Internet                                     $        127(3)    $        108(3)   $         97(3)   $        140    $        111
Return on average equity
stockholders                                             1.4%              20.4%             16.4%             14.0%            2.1%
Book value per share                            $       7.96       $       7.77      $       7.33      $       4.30    $       3.51
Weighted average number of shares outstanding
   Basic                                          11,904,562         12,036,569        10,516,358         8,532,588       8,303,425
   Diluted                                        12,568,380         13,074,395        11,358,004         9,072,832       8,537,032
- -----------------------------------------------------------------------------------------------------------------------------------
</TABLE>
1    The earnings  per share  reflect the effect of the  additional  3.0 million
     shares issued from the July 1999 secondary offering.

2    Based upon  Sharper  Image  catalog - excludes   other  specialty  and test
     mailing catalogs.

3    Includes  results from  auction site opened in the quarter  ended April 30,
     1999.

- --------------------------------------------------------------------------------
CORPORATE PROFILE
- --------------------------------------------------------------------------------

[PHOTO]

     Sharper Image  Corporation is a  multi-channel  specialty  retailer that is
renowned as a leading  source of innovative  new products.  The Sharper Image is
one  of  the  industry's  strongest  brands  -- a  name  that  conveys  fun  and
entertainment,  design and creativity,  uniqueness and technological innovation.
Sharper  Image  Design   proprietary   products  --  created  by  the  Company's
development  group -- and  private-label  merchandise  account for a significant
proportion of sales. The Company operates 113 Sharper Image stores and generates
direct sales  through The Sharper Image  catalog,  mailers,  print  advertising,
television infomercials, and online at www.sharperimage.com,  its e-commerce Web
site.  Business-to-business  wholesale  operations  and corporate  incentive and
rewards programs contribute additional revenues.

     The Sharper Image was founded in 1977 and celebrates  its 25th  anniversary
in 2002.

TIME LINE
- --------------------------------------------------------------------------------
1977                                    1978
- --------------------------------------------------------------------------------
The  Sharper  Image is founded          The       Sharper        Image
by Richard  Thalheimer  with a          merchandising  strategy  is in
magazine   ad  for  the  first          place  --  to  seek  out  new,
waterproof,    shock-resistant [PHOTO]  interesting,   technologically  [PHOTO]
chronograph    designed    for          advanced  and novel  products,
runners. Its success generated          and to be the  first  to offer
the working  capital to launch          them.  Richard  Thalheimer,  a
a     thriving      mail-order          30-year-old      professional,
business.                               represents  the profile of his
                                        target customer.
<PAGE>

- --------------------------------------------------------------------------------
TO OUR SHAREHOLDERS
- --------------------------------------------------------------------------------

     The year 2001 marked The Sharper Image's 25th year in business.  It was one
of our most difficult  years and yet one of the most  gratifying and successful.
We faced three great challenges in 2001:

     Razor Scooters.  Comparisons to last year's sales were extremely  difficult
because of the phenomenal success of Razor Scooters in 2000. The strength of our
core business was hidden by the prior year's extraordinary sales gains.

     Recession.  Consumer  spending  was  slow  throughout  the  year and it was
difficult to increase sales.

     September  11.  Those  terrible  events  affected  all of us and tested our
resolve to stay focused and move forward.


RESULTS
- --------------------------------------------------------------------------------
     The year  2001 was  acknowledged  to be among the most  difficult  ever for
retailers,  with one of the  sharpest  economic  downturns in recent  memory.  I
believe  our solid  results --  highlighted  by our  fourth-quarter's  excellent
merchandising,  operational  and financial  performance  -- reflect the enduring
strength of The Sharper Image and affirms the soundness of our strategy.

     In 2001,  revenues  were $396.2  million -- just six percent less than last
year's record $421.1 million,  which was 38 percent greater than the prior year.
Net  earnings of $1.3  million,  or $0.10 per diluted  share,  reflected  strong
fourth-quarter  earnings of $11.6 million,  or $0.92 per diluted share; in 2000,
our net annual earnings were $17.4 million, or $1.33 per diluted share.

     Store total sales of $232.1 million were down seven percent from last year;
comparable  sales  declined 16 percent -- a good result against the prior year's
29 percent gain.

     Direct sales from catalogs and TV infomercials grew to $90.4 million,  four
percent greater than last year's $86.8 million.

     Internet  sales of $49.8  million  were 17 percent  lower than last  year's
$60.2  million,  which had increased  111 percent over the prior year.  With our
auction site's sales excluded, our Web site's sales declined just three percent.

     Our gross margin rate climbed to a record 52.1 percent,  up 2.9  percentage
points  over last year.  This  great  result -- in a highly  promotional  retail
environment -- is mainly due to the success of our  high-margin  proprietary and
private-label products.


STRATEGY
- --------------------------------------------------------------------------------

     I  founded  The  Sharper  Image 25 years  ago on  three  principles:  offer
innovative  products that can be found nowhere else;  market those products with
exciting,  imaginative  presentations;  and deliver great service that is better
than what customers  expect.

     Our long-term strategy builds on those principles and is equally simple and
straightforward:

     Multiple  Channels-- Make it easy and convenient for customers to buy. Sell
by Web, phone,  fax, mail and in stores in diverse  locations -- city or suburb;
street  or mall.  Support  multiple  selling  channels  with  multimedia  direct
advertising -- catalogs, mailers, print, radio, emails and TV infomercials.

     Proprietary   Products  --  Sell  a  diverse   selection  of  high-quality,
innovative  products that are unavailable  elsewhere.  Create  distinctive items
with broad appeal. Enjoy control over product packaging,  pricing and marketing.
Achieve  higher gross  margins.  Reinforce the brand's  strength with  exclusive
products.

     Brand  Name -- Build on The  Sharper  Image  name,  one of the most  widely
recognized and  positively  perceived  brands in retailing.  Exploit the brand's
highly  valued  attributes  of good  design,  fun,  innovation,  excitement  and
imaginative use of new technologies.

     Our goal is to grow the value of our  Company  to match the  stature of our
brand name.  I believe we are well on our way to  achieving  that as The Sharper
Image begins its second 25 years of business.  Thank you for your confidence and
support.

                           Respectfully,


        [PHOTO]            /s/ Richard Thalheimer

                           Richard Thalheimer
                           Founder, Chairman and
                           Chief Executive Officer


- --------------------------------------------------------------------------------
1979                                    1980
- --------------------------------------------------------------------------------
The   first    Sharper   Image          The 1980  catalog  showcases a
catalog  is a slim 24 pages of          large  and  eclectic   product
30  items   representing  "the          selection  with an  innovative
exceptional  and innovative in [PHOTO]  graphic style - bold, exciting [PHOTO]
elec- tronics,"  including the          and   enduring.   Honored   by
first cordless phone. We offer          Catalog Age magazine as one of
toll-free 24-hour ordering and          "The 10 BEST Catalog  Concepts
generous return privileges.             Ever."

<PAGE>

- --------------------------------------------------------------------------------
CATALOG AND DIRECT MARKETING
- --------------------------------------------------------------------------------
[PHOTO]

Millions of single-
product mailers were
circulated in 2001.


     We began as  direct  marketers  in 1977,  with a single  magazine  ad for a
runner's  watch.  Two years later,  we mailed our first catalog.  Today,  direct
marketing remains a vital part of our multichannel  business. In 2001, we mailed
more than 70 million  catalogs -- eight  million more than last year; 22 million
more than two years ago.  Honored by Catalog Age magazine as one of "The 10 BEST
Catalog  Concepts  Ever," our monthly  catalog is also our  primary  advertising
medium  for our Web  site  and  stores.  Additionally,  we  mailed  millions  of
solo-product  brochures,  and our  direct-response  television  ad for the Ionic
Breeze(R)  Silent Air Purifier was America's number one most frequently shown TV
infomercial  in  2001.  Magazine  and  newspaper   advertising  rounds  out  our
multimedia direct marketing efforts.

     We believe  direct  marketing is retailing  at its most  persuasive  and it
answers modern  retailing's key question -- How to sell something that cannot be
touched to a person you cannot see? Direct marketing demands a distinctive brand
identity. The Sharper Image's direct marketing strategy has an "item" focus that
makes each single product  important and relevant to the consumer's  needs.  Our
direct marketing  materials  feature  outstanding  graphics,  bold  photography,
exciting presentations,  compelling copy and clear communication of benefits and
value -- all of it created by our in-house team of graphic designers, production
artists, photographers and writers.

     Direct marketing  demands  superior  customer service in all its aspects --
accurate  information,  fast delivery,  rapid  response to inquiries,  no-hassle
exchanges,  prompt refunds,  in-stock  merchandise,  quick  checkout,  risk-free
trial, and reassuring warranties. In sum, successful direct marketing requires a
great  shopping   experience  with  an  eye  on  building   long-term   customer
relationships.  We have a large and  growing  database  of loyal  Sharper  Image
customers  and we are  strongly  focused  on  building  sales  from  this  vital
strategic asset.

     Our  mailed-catalog  economics are  improving,  and with higher margins and
savings in printing and paper costs, we expect to help offset potentially higher
postage  costs.  Our plans are to  continue  our growth in all direct  marketing
media.


(2)
- --------------------------------------------------------------------------------
1981                                    1982
- --------------------------------------------------------------------------------
The first  Sharper Image store          We are the  first  catalog  to
opens   in   San    Francisco.          offer  club-quality   Nautilus
Catalog advertising created an [PHOTO]  fitness equipment for the home  [PHOTO]
enthusiastic base of customers          -   again   leading   a  major
who  also  liked  to  shop  in          product trend.
stores.
<PAGE>

- --------------------------------------------------------------------------------

- --------------------------------------------------------------------------------

                                    [PHOTO]





The  Sharper  Image  catalog's
sensational   photography  and
bold graphics distinguishes us
from all our competitors.


- --------------------------------------------------------------------------------
1983                                    1984
- --------------------------------------------------------------------------------
Sensational   64-page  catalog          We are  widely  recognized  as
highlights     hundreds     of          the first specialty catalog to
fantastic   products   and  an [PHOTO]  make it "cool" for  tech-savvy  [PHOTO]
exceptional toll-free customer          young  professionals to buy by
service phone line.                     mail.

<PAGE>
- --------------------------------------------------------------------------------
STORES
- --------------------------------------------------------------------------------

     We opened our first store in 1981,  when we were a  four-year-old  company.
Six years later - in 1987,  when we went public - The Sharper Image had become a
multichannel  retailer with 45 stores accounting for more than two-thirds of our
sales. In 2001, 109 stores accounted for 61 percent of sales.

     Last year, we opened 14 stores; in 2000, we opened nine -- a two-year total
of 23.  This  accelerated  pace  takes  strategic  advantage  of  the  increased
popularity of our proprietary and private-label  products, the broadening of our
customer  base,  the increased  number of highly  desirable  locations,  and our
improved store economics.

     In  evaluating  new-store  investments,  we are  prudent  in our  selection
criteria but  aggressive in our desire for rapid payback.  Currently,  these new
stores, together, are on track to reap a 100 percent return on investment within
their first 24 months.

     We have often been told by  landlords  that in surveys of  shoppers  asking
which  new  stores  they want to see in their  mall,  The  Sharper  Image is the
shoppers'  top  choice.  Our  stores  are fun and  exciting  places to  discover
innovative  products that often can be found nowhere else.  Our  merchandise  is
more broadly  appealing than ever, with a wide selection of unique and popularly
priced items for men, women and children of all ages.

     We have a variety of store locations in both new and established markets --
big and small; urban and suburban;  downtown and tourist;  major mall,  shopping
center and street-front.  We believe we have an excellent opportunity to meet or
exceed our goal of 10 to 15 percent new store unit growth in the next year.


                                                  The  Sharper  Image  store  in
                        [PHOTO]                   Bellevue    Square,    outside
                                                  Seattle, Washington, opened in
                                                  November 2001.

(4)
- --------------------------------------------------------------------------------
1985                                    1986
- --------------------------------------------------------------------------------

We change from a quarterly  to          Our     product     assortment
a monthly catalog, which gives          broadens    its   appeal   and
us     flexibility    to    do [PHOTO]  includes new ergonomic toys to  [PHOTO]
innovative  marketing  such as          improve the health and fitness
our first movie tie-in.                 of young children.

<PAGE>





- --------------------------------------------------------------------------------
1987                                    1988
- --------------------------------------------------------------------------------
The  Sharper  Image  makes its          A full  page  in  our  catalog
initial  public  offering as a          introduces  a  pocket  PC with
multichannel  retailer with 45 [PHOTO]  "32K  memory  (more  than  the  [PHOTO]
stores contributing two-thirds          original  IBM  PC!)"   Another
of sales.                               page   launches  our  fog-free
                                        mirror.
<PAGE>
- --------------------------------------------------------------------------------
INTERNET
- --------------------------------------------------------------------------------

     In Internet years,  1995 was long time ago, but it was the year we launched
our e-commerce Web site, sharperimage.com.  In our 1995 annual report, we wrote,
"The  Internet  holds great  promise and (in) the next three years,  this medium
will emerge as a widespread communications channel.

     The  Sharper  Image is  pioneering  (and that) will allow us to emerge as a
leader  when  the  market  begins  to  reach  full  acceptance."  Yes,  this was
visionary. We recognized,  long before our competitors,  the Web's extraordinary
potential.  Our strengths  matched the  opportunity,  powerful brand,  exclusive
products, excellent customer service and superior direct-marketing know-how.

     In 2001,  we  focused  on  improving  the ease and  speed of  shopping  and
ordering by streamlining  checkout so registered customers are just three clicks
from completing an order. Catalog Quick Order is now a homepage fixture. Product
pages list related  accessories  with  click-to-add  check  boxes.  We are still
pioneers in the imaginative use of Web technology. Our growing list of more than
one million online  shoppers  receives  monthly email product sneak previews and
special offers that have driven sales in all channels.  Our online Auction helps
to manage close-out and reconditioned  inventory. We launched Galleria, a portal
to  other  online  stores  where  our  customers  earn  Sharper  Image  Dollars.
Web-linked Affiliates add new-to-file online buyers with little advertising risk
to us. Finally, our pioneering European Web sites have modest sales today but --
like 1995's U.S.  Web site -- we believe they are  important  first steps toward
realizing the international opportunity for Sharper Image products.

[PHOTO]

Emails go out to our online
customers every month to
introduce our newest products.

                                                             [PHOTO]

                                                  Internet  sales  have  quickly
                                                  grown  from  just  $50,000  in
                                                  1995 to more than $49  million
                                                  in 2001,  more than 12 percent
                                                  of total revenues.

(6)
- --------------------------------------------------------------------------------
1989                                    1990
- --------------------------------------------------------------------------------
We  introduce  an   electronic          We open a 50,000  square  foot
word  processor  for the home.          distri-bution center in Little
"Everyone       will      have [PHOTO]  Rock to support a growing base  [PHOTO]
sophisticated           office          of 66 stores and an  expanding
electronics by 2000. Panasonic          mail-order business.
offers them today."
<PAGE>






- --------------------------------------------------------------------------------
1991                                    1992
- --------------------------------------------------------------------------------
Exclusive  products with broad          "The   Sharper   Image  Store"
appeal are best exemplified by          catalog has fewer pages and is
our popular Gel Insoles.  This [PHOTO]  less  expensive to mail. It is  [PHOTO]
"hard-to-resist  $20  purchase          the primary advertising medium
helps   turn   browsers   into          to  attract  shoppers  to  our
buyers."                                retail stores.

<PAGE>


                                     [PHOTO]


(8)
- --------------------------------------------------------------------------------
1993                                    1994
- --------------------------------------------------------------------------------
Sharper  Image Design group is          The Sharper  Image's  position
established   and  its   first          as  the   premier   store  for
product  is the Auto Drive Tie [PHOTO]  Father's    Day    gifts    is  [PHOTO]
Rack,  an  upgrade of a proven          practically   unchallenged  by
bestseller.                             any competitor.

<PAGE>
- --------------------------------------------------------------------------------
                          SHARPER IMAGE PRIVATE LABEL
- --------------------------------------------------------------------------------



                                    [PHOTO]

     Today,  most of our major  product  programs from  third-party  vendors are
private-labeled "Sharper Image," packaged in colorful boxes with our distinctive
photography,  and showcased with exciting store displays.  Working directly with
the manufacturers,  we often enhance  private-label  products with exclusive new
features and design  elements.  Private-label  products have much higher margins
than the  national  brands in our  assortment.  Private-label  products  deflect
direct price competition.  We believe our name and product know-how add value to
a wide range of  merchandise.  Private-label  items  continually  reinforce  our
status as a leading  retailer for innovative  products among shoppers as well as
gift recipients.

     In 2001,  private-label  merchandise  and Sharper Image Design  proprietary
products  accounted  for 70  percent  of sales.  The  largest,  fastest  growing
private-label  program was consumer  electronics,  including  great-looking  and
affordable  stereo  systems.  Our  product-sourcing  capabilities  permit  us to
significantly  increase the number of categories  and diversity of products that
can be labeled "Sharper Image."

     Taking advantage of our vertical  integration and exclusive  products,  our
business-to-business  sales  increased to more than $39 million,  a 20% increase
over last year. Our national and  international  wholesale  operations,  and our
corporate incentive and rewards programs,  have enhanced our market presence and
further  established  The  Sharper  Image  as a  premier  source  of  innovative
merchandise to a larger universe of consumers.


- --------------------------------------------------------------------------------
1995                                    1996
- --------------------------------------------------------------------------------
We  begin  selling  on  AOL in          After 15 years,  and dozens of
spring;   then,  in  June,  we          imitators,     the    November
launch  our   sharperimage.com [PHOTO]  catalog    unveils    a   new,  [PHOTO]
e-commerce  site on the  World          original  graphic  design  and
Wide Web.                               our new logo.

<PAGE>
- --------------------------------------------------------------------------------
SHARPER IMAGE DESIGN
- --------------------------------------------------------------------------------



                                    [PHOTO]

     Our  inaugural  annual  report for 1987  stated,  "our goal is to create an
in-house  product  design  department."  It  was a  sound  strategy  but  proved
challenging  to implement.  In 1993, we  established  Sharper Image Design,  our
product  development  group,  and by  1995 a  range  of  items  --  from a Sound
Soother(R) to a Memo Manager(R) to a Turbo-Groomer(R)-- began to have a positive
impact on sales and margin.  In 1997,  the Ionic Hair Wand(TM) was Sharper Image
Design's first proprietary product  bestseller;  and in 1998, with the launch of
the Personal  Cooling  System(TM) and the Ionic Breeze(R) Silent Air Purifier --
two number-one sellers -- proprietary  products began to fuel large increases in
sales, margin and earnings.

     For softgoods  specialty  retailers,  proprietary  merchandise  is a proven
success formula because margins are higher,  brand is reinforced and competition
is deflected.  Among  competing  hardgoods  retailers,  The Sharper Image stands
apart with its superior  competence in developing  and marketing a diverse range
of best-selling products. This is a very important strategic asset.

     The  Sharper  Image  Design  team of  engineers  is growing and our base of
contract   manufacturers   and  technical   resources  is   expanding.   We  see
opportunities for product  development in electronics,  toys, personal care, air
purification,  robotics and more.  Products that prove popular -- and we believe
our new Ionic Breeze(R) GP with UV Germicidal Protection will be a top-seller --
can have their  sales  maximized  in all  channels  with  aggressive  multimedia
marketing.


[PHOTO]

Founder and CEO Richard  Thalheimer with
the   Sharper   Image   Design   product
development team.

- --------------------------------------------------------------------------------
1997                          1998                          1999
- -------------------------------------------------------------------------------
The    Ionic    Hair          Ionic      Breeze(R)          The year of the Web.
Wand(TM)     --    a          Silent Air  Purifier          We do more  Internet
women's     personal          is   launched    and          sales     in     two
care  product  -- is [PHOTO]  becomes          the [PHOTO]  December  weeks than
the first number-one          company's                     in  all  the   prior
seller ever  created          top-selling item. It          year.  And we launch
by   Sharper   Image          incorporates                  an Auction site.
Design.                       exclusive,  patented
                              technology.
<PAGE>



                                     [PHOTO]


                                                  Sharper  Image   Design's  new
                                                  Ionic  Breeze  GP  Silent  Air
                                                  Purifier   with    untraviolet
                                                  germicidal  protection debuted
                                                  in March 2002.

- --------------------------------------------------------------------------------
                2000                            2001
- ------------------------------------------------------------------------------
                Razor Scooter, which            Founder      Richard
                we   private-labeled            Thalheimer
    [PHOTO]     and   introduced  to   [PHOTO]  celebrates       the    [PHOTO]
                America, ignites one            opening    of    The
                of retailing's  most            Sharper      Image's
                extraordinary fads.             100th  store  in his
                                                hometown  of  Little
                                                Rock, Arkansas.
<PAGE>

Management's Discussion and Analysis of
Results of Operations and Financial Condition
- --------------------------------------------------------------------------------
Sharper Image Corporation

Results of Operations
Percentage of Total Revenues
- --------------------------------------------------------------------------------
                                       Fiscal Year Ended Jan. 31,
                                -------------------------------------------
                                     2002         2001          2000
                                (Fiscal 2001) (Fiscal 2000) (Fiscal 1999)
                                -------------------------------------------
Revenues:

 Net store sales                    58.6%         59.2%         61.9%
 Net catalog sales                  22.8          20.6          21.6
 Net Internet sales                 12.6          14.3           9.4
 Net wholesale sales                 2.8           2.2           3.4
 List rental and licensing           0.2           0.5           0.5
 Delivery                            3.0           3.2           3.2
                                 -------       -------        ------
Total Revenues                     100.0         100.0         100.0

 Costs and Expenses:
 Cost of products                   47.8          50.6          50.6
 Buying and occupancy                9.7           7.4           9.1
 Advertising                        17.3          13.0          12.5
 General, selling,
  and administrative                24.7          22.6          22.9
                                 -------       -------        ------
Operating Income                     0.5           6.4           4.9
Other Income                         0.0           0.5           0.2
                                 -------       -------        ------
Earnings Before
Income Tax                           0.5           6.9           5.1
Income Tax                           0.2           2.8           2.0
                                 -------       -------        ------
Net Earnings                         0.3%          4.1%          3.1%
                                 =======       =======        ======

Revenues

                                       Fiscal Year Ended Jan. 31,
                              ---------------------------------------------
                                   2002           2001            2000
Dollars in thousands          (Fiscal 2001)   (Fiscal 2000)   (Fiscal 1999)
                              ---------------------------------------------
Net store sales                  $232,146        $249,449        $188,416
Net catalog sales                  90,363          86,823          65,617
Net Internet sales                 49,820          60,213          28,495
Net wholesale sales                10,893           9,426          10,483
                                 --------        --------        --------
Total Net Sales                   383,222         405,911         293,011
List rental and licensing             985           1,704           1,354
Delivery                           11,992          13,521           9,732
                                 --------        --------        --------
Total Revenues                   $396,199        $421,136        $304,097
                                 ========        ========        ========


Revenues
Fiscal 2001

     Total  Company net sales for fiscal 2001  decreased  $22,689,000,  or 5.6%,
from the prior  fiscal  year.  Returns  and  allowances  were 11.9% of sales for
fiscal 2001, as compared with 9.9% for fiscal 2000.  The increase in the returns
rate is primarily due to the increased volume of Razor Rollerboard Scooters sold
in fiscal 2000,  which had a lower returns  rate.  The decrease in net sales was
primarily  attributable to decreases in net sales from stores of $17,303,000 and
Internet operations of $10,393,000 partially offset by an increase in catalog of
$3,540,000.

     The  decrease  in net sales was due  primarily  to weak  consumer  spending
during  most of fiscal  2001,  the  general  economic  slowdown,  the  events of
September 11, and the exceptional sales volume increase we experienced in fiscal
2000 related to the Razor  Rollerboard  Scooters.  The decrease was minimized by
the strong sales volume experienced during the holiday season and the 14 new and
four temporary  stores opened during fiscal  2001.Another  factor that minimized
the overall decrease in net sales was the continued  popularity of Sharper Image
Design  proprietary and private label products,  which increased from 64% of net
sales in fiscal 2000 to 70% in fiscal 2001. On a  forward-looking  basis,  there
can be no assurance the sales growth from these types of products will continue.
Popular strong proprietary product include the various ionic  technology-related
products such as the Ionic Breeze(R) QuadraSilent(TM) Air Purifier that has been
in our product line for several years, the Ionic Breeze Car Plug-In Ionizer, the
Ionic Hair Wand and the Ionic  Conditioning(TM)  QuietHair  Dryer.  The  private
label  products  that were strong  sellers  during  fiscal 2001 include  several
uniquely styled stereo systems as well as various personal care and home-related
products. Management believes that the continued development and introduction of
new and popular Sharper Image Design proprietary and private label products is a
key strategic objective and important to the Companys future success.

     Management  believes  that  the  increased  investment  in its  advertising
initiatives during fiscal 2001 was another contributing factor to minimizing the
decrease in net sales in an extremely  difficult retail environment and that net
sales in all  selling  channels  benefited  from  the  significant  increase  in
television infomercial  advertising that highlighted select Sharper Image Design
proprietary products. Management also believes that these initiatives



                                       12
<PAGE>
Management's Discussion and Analysis (continued)
- --------------------------------------------------------------------------------
Sharper Image Corporation

are broadening the Company's  customer base, which is an important factor in our
current  and  future  revenue  growth,  although  we  cannot  assure  you of the
continued success of these and future advertising initiatives.

     For fiscal  2001,  net store  sales  decreased  $17,303,000,  or 6.9%,  and
comparable  store sales decreased 16.0% from the prior fiscal year. The decrease
in net store sales was primarily due to the exceptional sales volume experienced
in fiscal 2000 relating to the Razor Rollerboard Scooters and the closure of two
stores at lease maturity.  Also  contributing to the decrease in net store sales
for fiscal  2001 was a 4.2%  decrease  in total  store  transactions  and a 1.2%
decrease in average revenue per transaction as compared with the same prior year
period.  The  decrease  was  partially  offset by sales from the 14 new and four
temporary  stores opened during fiscal 2001 and the annualized sales of nine new
stores  opened  in  fiscal  2000.  Management  believes  that the  decrease  was
minimized as a result of the increased television infomercial advertising during
fiscal 2001, which management  believes  increased customer traffic and sales in
retail  store  locations.  Average net sales per square foot was $578 for fiscal
2001,  compared to $763 in fiscal 2000 and $546 in fiscal 1999.  Net store sales
and  comparable  store  sales for  fiscal  2001,  excluding  sales of  scooters,
increased 14 percent and two percent, respect

     Net catalog sales,  which includes sales  generated from catalog  mailings,
solo mailers,  print  advertising and television  infomercials,  for fiscal 2001
increased $3,540,000 or 4.1% from fiscal 2000. The net sales increase from these
direct  marketing  activities was primarily due to an increase of 13% in Sharper
Image  catalogs  circulated,  an  increase  of 8% in  pages  circulated,  and an
increase in television  infomercial  advertising  highlighting  selected Sharper
Image Design products.  Management believes the productivity of several catalogs
was negatively  affected by the  interruption in mail service and the closure of
several post office  operations  following  September 11, which  resulted in the
catalogs being delayed or not reaching their original destination.  The increase
in net catalog sales for fiscal 2001  represents an increase of 18.3% in average
revenue per transaction offset by a 13.5% decrease in transactions,  compared to
the prior year. Net catalog sales  excluding Razor Scooter sales for fiscal 2001
increased by 23% over the same period in the prior year.

     For fiscal  2001 and 2000,  27.9% and 15.4% of the net  catalog  sales were
generated  from  television  infomercial  direct sales.  The Company  intends to
continue its aggressive  multimedia  advertising  programs during fiscal 2002 to
attract new  customers,  while  achieving an  appropriate  return on advertising
investment, although there can be no assurance of the continued success of these
advertising initiatives.  The Company's goal is to achieve direct response sales
resulting  in near  break  even  results  on all  direct  marketing  advertising
initiatives.   Management  continually  reviews  its  advertising   initiatives,
including  the pages and the number of  catalogs  circulated,  in its efforts to
optimize the revenues from catalog advertising.

     The Company's fiscal 2001 Internet sales, which includes its auction sales,
decreased  $10,393,000,  or 17.3%, from fiscal 2000. The fiscal 2001 decrease in
Internet net sales was due  primarily to the targeted  decrease in auction sales
and the significant Razor scooter sales experienced in fiscal 2000. The decrease
in sales  reflected a decrease of 30.1% in transactions  partially  offset by an
18.2%  increase  in revenue  per  transaction.  We believe  these  changes  were
primarily  attributable  to  management's  decision  to raise bid  prices and to
reduce the number of products  offered  during  fiscal 2001 on its auction site,
which  resulted in  achieving  the goal of  improving  the gross margin rate and
gross margin dollars from  auctions.  Excluding  auction  sales,  Internet sales
decreased 2.6% for fiscal 2001, transactions decreased 8.8%, and average revenue
per  transaction  increased  6.8% for fiscal 2001.  Excluding  auction and Razor
Scooter  sales,  Internet  sales for fiscal 2001  increased  16.0% over the same
prior year period.

     The  Company   plans  to  continue   using  the  auction  sites  to  manage
inventories, including closeouts, repackaged and refurbished items.

     During fiscal 2001,  the Company  updated its Web site with a new home page
that  includes  enhanced  graphics,  bolder  presentation  of more  products and
catalog quick order.  The Company also has streamlined  its checkout  process to
allow the customers to complete their on-line orders more quickly.

     Net wholesale  sales for fiscal year 2001 increased  $1,467,000,  or 15.6%,
compared to fiscal 2000,  primarily due to testing of new programs during fiscal
2001.

 Fiscal 2000

     Total Company net sales for fiscal 2000 increased  $112,900,000,  or 38.5%,
from the prior fiscal year. Returns and allowances were


                                       13
<PAGE>
Management's Discussion and Analysis (continued)
- --------------------------------------------------------------------------------
Sharper Image Corporation

Revenues (continued)

9.9% of sales for fiscal  2000,  as  compared  with 11.0% for fiscal  1999.  The
increase in net sales was primarily  attributable to increases in net sales from
stores of $61,033,000,  from catalog of $21,206,000 and from Internet operations
of $31,718,000.

     For fiscal  2000,  net store sales  increased  $61,033,000,  or 32.4%,  and
comparable  store  sales  increased  by 29.0% from the prior  fiscal  year.  The
increase in net store sales for fiscal 2000  reflects a 19.2%  increase in total
store  transactions,  with an 11.2% increase in average revenue per transaction.
The  increase  in net store  sales and  comparable  stores  sales  reflects  the
popularity  of  Sharper  Image  Design  products  and  private  label  products,
including the significant sales of Razor Rollerboard  Scooters.  The increase in
net store sales in fiscal 2000 is also  attributable  to the opening of nine new
stores during fiscal 2000 and annualized  sales of five new stores opened during
fiscal 1999.  This was  partially  offset by one store that was closed in fiscal
2000 and the three stores that closed in 1999.

     Net catalog  sales for fiscal year 2000  increased  $21,206,000,  or 32.3%,
from fiscal  1999.  The fiscal 2000 net sales  increase  reflects an increase of
16.6% in transactions,  and a 13.5% increase in average revenue per transaction,
compared to the prior year.  Management  believes  that the  increase in Sharper
Image catalog sales is partially attributable to a 31% increase in Sharper Image
Catalog  pages  circulated in fiscal 2000 as compared to fiscal 1999, as well as
the continued  popularity of Sharper Image Design  proprietary and private label
products, including the Razor Rollerboard Scooter. Management also believes that
the increased  catalog and page circulation has positively  impacted the revenue
growth in store and Internet sales. Other  contributing  factors to the increase
in net catalog  sales in fiscal  2000 from the same  period  last year,  are the
increased  single-product  solo-mailer  campaigns  conducted in fiscal 2000, and
increased revenue generated from infomercials and print advertising in 2000.

     The  Company's  fiscal 2000  Internet  sales from  sharperimage.com,  which
includes the Sharper Image auction site, increased $31,718,000,  or 111.3%, from
fiscal 1999. The fiscal 2000 increase in Internet net sales reflects an increase
of 88.5% in transactions and a 12.1% increase in revenue per transaction.

     Net wholesale  sales for fiscal year 2000 decreased  $1,057,000,  or 10.1%,
compared to fiscal  1999,  primarily  due to the  testing of  programs  with new
customers that the Company did not repeat in 2000.

     For the purpose of determining  comparable store sales,  comparable  stores
are defined as those which were open during the entire  comparable period of the
previous  year  and  are  compared   monthly  for  purposes  of  this  analysis.
Inflationary effects are not considered significant to the growth of sales.

Cost of Products

Fiscal 2001

     Cost of products  for fiscal 2001  decreased  $23,489,000,  or 11.0%,  from
fiscal  2000.  The decrease in cost of products is due to the lower sales volume
for the total Company, and to the increased percentage of sales of Sharper Image
Design  proprietary  products and private label products,  which generally carry
higher margins.  The gross margin rate for fiscal 2001 was 52.1%,  which was 2.9
percentage  points  better than the prior year rate of 49.2%.  The Sharper Image
Design  proprietary  and private  label  products as a percentage  of net sales,
exclusive  of  wholesale,  increased to 70% in fiscal 2001 as compared to 64% in
fiscal 2000.

Fiscal 2000

     Cost of products  for fiscal 2000  increased  $59,201,000,  or 38.5%,  from
fiscal 1999.  The increase in cost of products is due to the higher sales volume
compared  to the prior  year.  The gross  margin rate for fiscal 2000 was 49.2%,
which was consistent with the comparable  prior-year  period.  The Sharper Image
Design  proprietary  and private  label  products as a percentage  of net sales,
exclusive  of  wholesale,  increased to 64% in fiscal 2000 as compared to 50% in
fiscal 1999.

     The  Company's  gross  margin  rate  fluctuates  with  the  changes  in its
merchandise mix,  primarily  Sharper Image Design  proprietary and private label
products,  which is affected by new items  available  in various  categories  or
introduced  by the Company.  The variation in  merchandise  mix from category to
category  from year to year  reflects  the  characteristic  that the  Company is
driven by  individual  products  as  opposed to  general  lines of  merchandise.
Additionally,  the auction sites and other selected promotional activities, such
as free shipping  offers,  will, in part, tend to offset the rate of increase in
our gross margin rate.

     It is impossible to predict future gross margin rates accurately,  although
the  Company's  goal is to continue to increase  sales of Sharper  Image  Design
proprietary  products  and other  exclusive  private  label  products,  as these
products generally carry higher


                                       14
<PAGE>
Management's Discussion and Analysis (continued)
- --------------------------------------------------------------------------------
Sharper Image Corporation

Cost of Products (continued)

margins than branded products and may be less  susceptible to price  comparisons
by customers.  The  popularity of these  proprietary  products and private label
products  contributed to the 2.9  percentage  point increase in the gross margin
rate  for  fiscal  2001.  Management  believes  that  the  introduction  of  new
proprietary  and private label products at gross margins that are anticipated to
be in excess of the  average of those  currently  being  realized  should have a
positive  impact on the  Company's  gross margin rate for 2002,  but  management
cannot assure you that  proprietary  and private label products will continue to
have gross margins in excess of the average  gross  margin.  Also, to the extent
that  the  introduction  of  popular  proprietary   products  becomes  a  higher
proportion of sales,  this could have a positive impact on the gross margin rate
for fiscal 2002 and in the future,  although we cannot  assure you such increase
in gross margin will occur.

Buying and Occupancy

Fiscal 2001

     Buying and occupancy costs for fiscal 2001 increased $7,098,000,  or 22.7%,
from fiscal 2000. The increase primarily reflects a full year of occupancy costs
for nine new stores opened in fiscal 2000, the occupancy  costs  associated with
the 14 new stores and four  temporary  stores  opened in fiscal  year 2001,  and
occupancy  cost  increases  associated  with routine lease  renewals,  partially
offset by the two stores that closed  during  fiscal  2001.  The  increase  also
reflects higher rent expense related to our corporate  headquarters office space
beginning in fiscal 2001.  Buying and  occupancy  costs as a percentage of total
revenues  increased  from  7.4% in  fiscal  2000 to 9.7%  in  fiscal  2001.  The
Company's goal is to continue to grow the number of new stores by 10-15 percent.
The  Company  met this goal in fiscal 2001 with 14 new stores and is on track to
achieve the store unit growth goal for fiscal 2002.

Fiscal 2000

     Buying and occupancy costs for fiscal 2000 increased $3,384,000,  or 12.2%,
from fiscal 1999. The increase primarily reflects a full year of occupancy costs
for five new stores opened in fiscal 1999, the occupancy  costs  associated with
the nine new stores  opened in fiscal year 2000,  and  occupany  cost  increases
associated with certain  existing  locations,  partially offset by the one store
that closed  during  fiscal  2000.  The increase is  partially  attributable  to
percentage  rent  increases  due to higher  sales  volume in many of our stores.
Buying and occupancy costs as a percentage of total revenues decreased from 9.1%
in fiscal 1999 to 7.4% in fiscal 2000.

Advertising

Fiscal 2001

     Advertising expenses for fiscal 2001 increased $13,845,000,  or 25.3%, from
fiscal 2000.  The increase in  advertising  expenses was  attributable  to a 13%
increase  in the number of Sharper  Image  catalogs  mailed,  an 8%  increase in
catalog  pages  circulated  and  a  108%  increase  in  television   infomercial
advertising. The increase also included higher postage costs for catalogs mailed
during fiscal 2001.  Additionally,  the Company  continued its other  multimedia
advertising  initiatives,  which included radio  advertising  and single product
mailers, among others.  Although,  management believes they contributed to sales
in the stores,  catalog and Internet channels,  there can be no assurance of the
continued success of these advertising  initiatives.  Advertising  expenses as a
percentage  of total  revenues  increased  from 13.0% in fiscal 2000 to 17.3% in
fiscal 2001.

     The  Company  increased  its  television  media  spending  on  infomercials
highlighting  selected  Sharper Image Design  products.  The broad appeal of our
Sharper  Image  Design  products,  in  conjunction  with the higher gross margin
rates,  allow the Company to achieve its goal of near break-even results on this
type of  advertising  expenditure.  The majority of the  spending on  television
infomercials  was for one of our more popular  Sharper Image Design  proprietary
products,  the Ionic  Breeze(R)  Quadra(TM)  Silent  Air  Purifier.  Advertising
expense, excluding television infomercial expenses, was 10.7% and 12.4% of total
net sales for fiscal 2000 and 2001, respectively.

     Management  believes  that  the  expansion  of its  multimedia  advertising
initiatives of direct marketing and radio helped contribute to the sales results
for fiscal 2001 and will  continue to be an important  factor in future  revenue
growth. As a result,  advertising costs,  which include television  infomercial,
catalog  circulation,   catalog  pages,  and  other  marketing  initiatives  are
anticipated  to be higher in  fiscal  2002.  Additionally,  the  higher  cost of
postage on various direct  marketing  mailers,  including the catalog and single
product  mailers,  is expected  to  contribute  to  advertising  cost  increases
partially offset by the anticipated savings from lower paper costs in 2002.


                                       15
<PAGE>
Management's Discussion and Analysis (continued)
- --------------------------------------------------------------------------------
Sharper Image Corporation

Advertising (continued)

Fiscal 2000

     Advertising expenses for fiscal 2000 increased $16,642,000,  or 43.8%, from
fiscal 1999. The increase in advertising expenses was partially  attributable to
a 31% increase in the number of Sharper Image catalogs mailed, a 34% increase in
catalog  pages  circulated  in fiscal 2000 and to the  increases  in  television
infomercial  spending.  Advertising  expenses as a percentage of total  revenues
increased from 12.5% in fiscal 1999 to 13.0% in fiscal 2000.

General, Selling and Administrative

Fiscal 2001

     General,  selling  and  administrative  expenses  (GS&A)  for  fiscal  2001
increased  $2,570,000,  or 2.7%, from fiscal 2000. The increase in GS&A expenses
for fiscal  2001 was  attributable  to  increases  in overall  selling  expenses
related to the opening of 14 new stores and four temporary  stores during fiscal
2001, and the annualized  selling  expenses related to the nine stores opened in
fiscal  2000,  partially  offset by the reduced  selling  expenses of two stores
closed at lease  maturity  during fiscal 2001.  The increase was also due to the
Company's continued development of its proprietary  products,  the technological
system enhancements made in operational areas of the Company,  the expansion and
improvement in operational infrastructure, and compensation and benefit expenses
associated with attracting and retaining key employees. Partially offsetting the
increase in GS&A expenses were cost savings  achieved during fiscal 2001.  These
cost savings benefits were achieved as a result of management's continual review
of the Company's GS&A expenses and infrastructure.

     GS&A expenses for fiscal 2001  increased as a percentage of total  revenues
to 24.7% from 22.6% in fiscal  2000.  The  increase is  reflective  of the lower
sales  volume  experienced  in fiscal 2001 due to weak  consumer  spending,  the
events of September 11 and the general economic  slowdown.  Management  believed
that  these  events  were  temporary  and  retained  the  necessary  operational
infrastructure,  which resulted in the higher percentage to net sales for fiscal
2001.

     During  fiscal  2001,  the  Company  took  over  the  distribution   center
operations  of the 60,000  square  foot  leased  facility  located  in  Ontario,
California,  which was  previously  utilized by the Company  under a third party
service agreement, and consolidated two smaller sites into a 104,000 square foot
leased facility located adjacent to our owned facility in Little Rock, Arkansas.
These  changes  resulted in GS&A  savings due to the  termination  of the higher
costs related to the third party service  agreements for fulfillment and storage
services.

Fiscal 2000

     General,  selling and  administrative  expenses  for fiscal 2000  increased
$25,740,000,  or 37.0%,  from fiscal 1999.  The increase  was  primarily  due to
increases in variable  expenses  from  increased  net sales and overall  selling
expenses  related  to the  opening  of nine  new  stores.  Also,  the  Company's
continued development of proprietary products and increasing Internet operations
have  increased  GS&A  expenses  in  expanding  and  improving  the  operational
infrastructure,  as well as attracting  and retaining  key  employees.  General,
selling and administrative  expenses as a percentage of total revenues decreased
from 22.9% in fiscal  1999 to 22.6% in fiscal 2000 due to better  leverage  from
substantially increased sales volume.

Other Income

     Other income,  net, for fiscal 2001 decreased  $1,961,000 from fiscal 2000,
primarily  due to the  decrease in interest  income  earned on lower  investment
balances,  the reduction in interest rates on invested balances and the interest
expense incurred on seasonal borrowings.

     Other income,  net, for fiscal 2000 increased  $1,469,000 from fiscal 1999,
primarily  due to the  interest  income  earned  during  fiscal 2000 from higher
investment balances generated from improved operating results.

Income Taxes

     The effective tax rate for fiscal 2001,  2000,  and 1999 was 40.0%.  Income
taxes are accounted for using an asset and liability  approach that requires the
recognition of deferred tax assets and  liabilities  for the expected future tax
consequences of events that have been recognized in our  consolidated  financial
statements or tax returns.  In estimating future tax consequences,  all expected
future events then known to management are considered, other than changes in the
tax law or rates.


                                       16
<PAGE>
Management's Discussion and Analysis (continued)
- --------------------------------------------------------------------------------
Sharper Image Corporation

Liquidity and Capital Resources

     The Company met its short-term liquidity needs and its capital requirements
during fiscal 2001,  with cash  generated  from  operations,  trade credit,  its
revolving credit facility and existing cash balances.  The Company believes that
the combination of its cash and cash  equivalents,  internally  generated funds,
trade credits and available  borrowings under its revolving credit facility will
be sufficient to finance its working capital and capital expenditure requirement
for at least the next twelve months.

     Net cash provided by operating  activities  totaled  $9,443,000  for fiscal
2001, a decrease of  $8,606,000  million  from fiscal 2000.  The decrease in net
cash  provided by operating  activities  is primarily due to the decrease in net
earnings,  accounts  payable,  accrued expenses and deferred  revenues.  This is
partially  offset  by a 19%  decrease  in the  Company's  merchandise  inventory
balance. The decrease in inventory reflected the Company's planned management to
lower  inventory  during  fiscal 2001,  and an increase in Sharper  Image Design
proprietary  and private  label  products,  which  generally  have lower cost of
products.

     Net cash used in investing  activities,  primarily capital expenditures for
new stores,  design and tooling costs for proprietary products and technological
upgrades to our operational  infrastructure,  totaled $20,563,000 in fiscal 2001
compared to $19,747,000  in fiscal 2000.  During fiscal 2001, the Company opened
14 new stores and four  temporary  stores.  There were also two stores closed at
their lease maturity. The Company also remodeled nine stores during fiscal 2001.

     Net cash used in  financing  activities  totaled  $482,000 in fiscal  2001,
which was the result of $988,000  used to  repurchase  the  Company's  stock and
$15,784,000  related to payments on the  Company's  mortgage  loan and revolving
credit facility,  offset by $15,625,000 of borrowings under the revolving credit
facility  and  $665,000  in  proceeds  from  the  issuance  of  common  stock in
connection  with the  Company's  stock  option  plan.  On December 6, 2000,  the
Company's board of directors authorized a common stock repurchase program. Under
the program,  which expires on January 31, 2002, management has the authority to
purchase up to 800,000  shares of Sharper  Image common  stock in public  market
transactions.  Through January 31, 2002, the Company  repurchased 206,000 shares
of common stock under this program for a total cost of approximately $2,365,000.

     The table below presents significant commercial credit facilities available
to the Company and their associated expiration dates.

($ in millions)
- -------------------------------------------------------------------
       Maximum Amount of Commitment Expiration Per Period
- -------------------------------------------------------------------
                                                       Total
Maximum Commercial         Less than       1-3        Amount
Commitments                 1 Year        Years      Committed
                           ----------------------------------------

Revolving Credit Facility
  --Oct. 1 - Dec. 31*        $ 0.0       $ 33.0        $33.0

Term Loans for Capital
  Expenditures                 0.0          2.0          2.0
                             -----       ------       ------
Total Commercial
  Commitment                 $ 0.0       $ 35.0       $ 35.0
                             =====       ======       ======


* This represents the maximum commitment under the revolving credit facility. It
includes  limits of $15.0  million  for  documentary  letters of credit and $5.0
million for standby letters of credit.

     The  Company  has  a  revolving   secured  credit  facility  with  The  CIT
Group/Business  Credit,  Inc.  (CIT)  (formerly Tyco Capital) with an expiration
date of September 2004. The credit  facility  allows the Company  borrowings and
letters  of credit up to a  maximum  of $33  million  for the  period  October 1
through  December  31 and up to $20 million for other times of the year based on
inventory  levels.  The credit  facility is secured by the Company's  inventory,
accounts  receivable,  general intangibles and certain other assets.  Borrowings
under this  facility  bear interest at either the prime rate plus a margin or at
LIBOR plus a margin based on the  Company's  financial  performance.  The credit
facility  contains certain financial  covenants  pertaining to interest coverage
ratio  and net  worth  and  contains  limitations  on  operating  leases,  other
borrowings,  dividend  payments  and  stock  repurchases.  The  Company  was  in
compliance with all covenants as of January 31, 2002.

     The highest  amount of direct  borrowing  under the  revolving  loan credit
facility  during fiscal 2001 was  $15,625,000,  which was repaid by December 10,
2001.  During fiscal 2000,  the Company did not borrow under the revolving  loan
credit  facility.  Letter of credit  commitments  outstanding  under the  credit
facility  at  January  31,  2002,  and  2001  were  $4,494,000  and  $1,134,000,
respectively.

     In  addition,  the credit  facility  provides  for term  loans for  capital
expenditures ("Term Loans") up to $2.0 million.  Amounts borrowed under the Term
Loans bear interest at a variable rate of


                                       17
<PAGE>
Management's Discussion and Analysis (continued)
- --------------------------------------------------------------------------------
Sharper Image Corporation

Liquidity and Capital Resources (continued)

either prime rate plus a margin or at LIBOR plus a margin based on the Company's
financial  performance.  Each  Term  Loan is to be  repaid  in 36 equal  monthly
principal installments. As of January 31, 2002, there were no borrowings on this
facility.

     The table below presents significant contractual obligations of the Company
at fiscal year end.

($ in millions)
- ----------------------------------------------------------------------------
Contractual                      Less than   1-3     4-5   After 5
Obligations                       1 Year    Years   Years   Years    Total
                                --------------------------------------------

Revolving Credit Facilty         $ 4.5        --      --      --    $  4.5
  Letters of Credit
Notes Payable                       .1     $  0.4  $  0.5  $  1.2      2.2
Operating Leases                  24.1       43.8    32.9    51.7    152.5
Other Long--Term
  Obligations                      --         --      --      --       --
                                 -----     ------  ------  ------    -----
Total Contractual
  Cash Obligations                28.7     $ 44.2  $ 33.4  $ 52.9   $159.2
                                 =====     ======  ======  ======    =====

     At January 31, 2002, notes payable included a mortgage loan  collateralized
by the Company's Little Rock distribution  center. This note bears interest at a
fixed rate of 8.40%,  provides for monthly payments of principal and interest in
the amount of $29,367,  and matures in January  2011.  At January 31, 2002,  the
balance of this note was $2.2 million.

     In fiscal 2002,  the Company plans to continue its real estate  strategy of
annual new store  unit  growth of 10-15%,  to remodel  approximately  five to 10
stores at lease  renewal,  and  continue  its capital  investment  in design and
tooling  costs for  proprietary  products.  The Company also plans to update and
refine  its Web site,  sharperimage.com,  and to  further  develop  its Web site
presence  internationally.  The Company is planning to reconfigure  its existing
distribution  centers to accommodate future growth.  Total capital  expenditures
for fiscal 2002 are  estimated at  approximately  $18 to $22 million.  We cannot
assure that any of these expenditures will lead to an increase in sales.

New Accounting Pronouncements

     SFAS  No.  133   "Accounting   for  Derivative   Instruments   and  Hedging
Activities,"  as  amended,  requires  the Company to record all  derivatives  as
either  assets  or  liabilities  on  the  balance  sheet  and to  measure  those
instruments at fair value, and is effective for all fiscal years beginning after
June 15,  2000.  The Company  implemented  SFAS 133, as amended,  on February 1,
2001. Adoption of this statement did not have a material impact on the Company's
financial position or results of operations.

     In July 2001, the Financial Accounting Standards Board issued SFAS No. 141,
"Business Combinations" (effective July 1, 2001) and SFAS No. 142, "Goodwill and
Other Intangible  Assets"  (effective for the Company on February 1, 2002). SFAS
No. 141 prohibits pooling-of-interests accounting for acquisitions. SFAS No. 142
specifies  that  goodwill  and  certain  intangible  assets  will no  longer  be
amortized  but  instead  will be subject to  periodic  impairment  testing.  The
adoption of the new  standards is not expected to have a material  impact on the
Company's financial position or results of operations.

     In October 2001, the Financial  Accounting  Standards Board issued SFAS No.
144  "Accounting  for the  Impairment  or Disposal of  Long-Lived  Assets." This
statement  supercedes SFAS No. 121, "Accounting for the Impairment of Long-Lived
Assets and for  Long-Lived  Assets to be Disposed  Of," and the  accounting  and
reporting provisions of APB Opinion No. 30, "Reporting the Results of Operations
- --  Reporting  the  Effects  of  Disposal  of  a  Segment  of  a  Business,  and
Extraordinary,  Unusual and Infrequently Occurring Events and Transactions," for
the disposal of a segment of a business.  SFAS No. 144 became  effective for the
Company on February 1, 2002. Adoption of this standard is not expected to have a
material effect on the Company's financial position or results of operations.

Critical Accounting Policies and Estimates

     The  Company's  discussion  and  analysis of its  financial  condition  and
results of operations are based upon the Company's financial  statements,  which
have been prepared in accordance with accounting  principles  generally accepted
in the United States. The preparation of these financial statements requires the
Company to make  estimates  and  judgments  that affect the reported  amounts of
assets,  liabilities,   revenues  and  expenses  and  the  related  disclosures.
Estimates and assumptions include,


                                       18
<PAGE>
Management's Discussion and Analysis (continued)
- --------------------------------------------------------------------------------
Sharper Image Corporation

Critical Accounting Policies and Estimates (continued)

but are not limited to the  carrying  value of  inventory,  fixed  asset  lives,
deferred cost recovery period,  income taxes and  contingencies  and litigation.
The Company bases its estimates on analyses,  of which form the basis for making
judgments  about the  carrying  values of assets  and  liabilities  that are not
readily  apparent  from other  sources.  Actual  results  may differ  from these
estimates under different assumptions or conditions.

     We believe that the following  represent  our more  critical  estimates and
assumptions  used in the preparation of our financial  statements,  although not
inclusive.

     Accounts  Receivable -- The Company  records an allowance for credit losses
based on estimates of customers'  ability to pay. If the financial  condition of
our customers were to deteriorate, additional allowances may be required.

     Revenue  Recognition -- The Company recognizes revenue at the point of sale
at its retail stores and at the  commencement  of delivery to a customer for its
mail order sales,  including Internet.  The Company records estimated reductions
to revenue for customer  returns.  These  estimates  are based on the  Company's
historical trends adjusted for current market conditions. If actual return rates
differ  from  those  estimated  by the  Company,  additional  reductions  may be
required.  The Company also records estimated reductions to revenue for customer
programs and incentive  offerings  including special pricing  agreements,  price
protection,  promotions and other volume-based incentives.  If market conditions
were to decline,  the Company may take  actions to increase  customer  incentive
offerings, possibly resulting in an incremental reduction of revenue at the time
the incentive is offered.

     Store Closure  Reserves -- The Company  records  reserves for closed stores
based on future lease  commitments,  anticipated  future subleases of properties
and current  risk-free  interest  rates.  If  interest  rates or the real estate
leasing markets change, additional reserves may be required.

     Merchandise  Inventories  -- The  Company  will  write down  inventory  for
estimated obsolescence or unmarketable inventory equal to the difference between
the cost of inventory  and the  estimated  market  value based upon  assumptions
about future demand and market conditions.  If actual market conditions are less
favorable than those projected by management,  additional inventory  write-downs
may be required.

     Other  accounting  estimates  inherent in the  preparation of the Company's
financial  statements  include  estimates  associated with its evaluation of the
recoverability of deferred tax assets as well as those used in the determination
of liabilities related to litigation,  product liability, taxation and inventory
valuations.  Various assumptions and other factors underlie the determination of
these significant estimates. The process of determining significant estimates is
fact  specific and takes into account  factors  such as  historical  experience,
current  and  expected  economic  conditions,   and  product  mix.  The  Company
constantly  re-evaluates  these significant  factors and makes adjustments where
facts  and  circumstances  dictate.   Historically,   actual  results  have  not
significantly deviated from those determined using the estimate described above.

     As  discussed  in  Note I to the  consolidated  financial  statements,  the
Company is involved in litigation incidental to its business, the disposition of
which is expected to have no material effect on the Company's financial position
or results of  operations.  It is  possible,  however,  that  future  results of
operations  for any  particular  quarterly or annual  period could be materially
affected by changes in the Company's  assumptions  related to these proceedings.
The Company  accrues its best  estimates of the probable cost for the resolution
of legal  claims.  Such  estimates are  developed in  consultation  with outside
counsel  handling  these matters and are based upon a combination  of litigation
and settlement  strategies.  To the extent additional  information arises or the
Company's strategies change, it is possible that the Company's best estimates of
its probable liability in these matters may change.

Quantitative and Qualitative
Disclosure About Market Risk

     The Company is exposed to market risks,  which include  changes in interest
rates and, to a lesser  extent,  foreign  exchange  rates.  The Company does not
engage in financial transactions for trading or speculative purposes.

     The interest  payable on the Company's credit facility is based on variable
interest rates and therefore  affected by changes in market  interest  rates. If
interest  rates on existing  variable  rate debt rose 0.48% (10% from the bank's
reference  rate) as of January 31, 2002, the Company's  results from  operations
and cash flows would not be materially affected. In addition, the


                                       19
<PAGE>
Management's Discussion and Analysis (continued)
- --------------------------------------------------------------------------------
Sharper Image Corporation

Quantitative and Qualitative Disclosure About Market Risk (continued)

Company has fixed and variable income investments consisting of cash equivalents
and  short-term  investments,  which  are also  affected  by  changes  in market
interest rates. The Company does not use derivative financial instruments in its
investment  portfolio.  The Company enters into a significant amount of purchase
obligations  outside  of the  U.S.  which  are  settled  in  U.S.  dollars  and,
therefore,  have only minimal exposure to foreign  currency  exchange risks. The
Company does not hedge against foreign  currency risks and believes that foreign
currency exchange risk is immaterial.

Seasonality

   The Company's  business is highly  seasonal,  reflecting the general  pattern
associated  with the  retail  industry  of peak  sales and  earnings  during the
Holiday shopping season.  In past years, a substantial  portion of the Company's
total revenues, and all or most of the Company's net earnings,  have occurred in
the fourth quarter  ending January 31. The Company,  as is typical in the retail
industry,  generally  experiences  lower revenues and earnings  during the other
quarters and has incurred and may continue to incur losses in these quarters.

Uncertainties and Risk

   The foregoing  discussion and analysis should be read in conjunction with the
Company's  financial  statements  and notes  thereto  included with this report.
Certain statements contained herein, including,  without limitation,  statements
containing the words "plans," "believes," "anticipates," "estimates," "expects,"
"projections,"  and  words  of  similar  import,   constitute   "forward-looking
statements." These  forward-looking  statements are subject to certain risks and
uncertainties  that could cause actual results to differ  materially  from those
set forth in such  forward-looking  statements.  Such  risks  and  uncertainties
include, without limitation,  risks of changing market conditions in the overall
economy and the retail  industry,  consumer  demand,  the opening of new stores,
actual  advertising  expenditures  by the Company,  the success of the Company's
advertising and  merchandising  strategy,  availability  of products,  and other
factors  detailed  from time to time in the  Company's  annual and other reports
filed with the Securities and Exchange Commission.  Readers are cautioned not to
place undue reliance on these forward-looking statements. The Company undertakes
no obligations to revise these  forward-looking  statements to reflect events or
circumstances after the date hereof.


                                       20
<PAGE>
Statements of Operations
- --------------------------------------------------------------------------------
Sharper Image Corporation
<TABLE>
<CAPTION>
                                                                                      Fiscal Year Ended January 31,
                                                                                -------------------------------------
                                                           2002                     2001                      2000
Dollars in thousands except per share amounts          (Fiscal 2001)            (Fiscal 2000)            (Fiscal 1999)
- ---------------------------------------------------------------------------------------------------------------------
<S>                                                      <C>                      <C>                      <C>
Revenues:
   Sales                                                 $  435,131               $  450,298               $  329,384
   Less: returns and allowances                              51,909                   44,387                   36,373
                                                         ----------               ----------               ----------
   Net Sales                                                383,222                  405,911                  293,011
   List rental                                                  935                    1,454                    1,129
   Licensing                                                     50                      250                      225
   Delivery                                                  11,992                   13,521                    9,732
                                                         ----------               ----------               ----------
                                                            396,199                  421,136                  304,097
                                                         ----------               ----------               ----------
Costs and Expenses:
   Cost of products                                         189,454                  212,943                  153,742
   Buying and occupancy                                      38,324                   31,226                   27,842
   Advertising                                               68,479                   54,634                   37,992
   General, selling, and administrative                      97,835                   95,265                   69,525
                                                         ----------               ----------               ----------
                                                            394,092                  394,068                  289,101
                                                         ----------               ----------               ----------
Other Income:
   Interest income                                              702                    2,613                      983
   Interest expense                                           (355)                     (330)                    (380)
   Other income (expense)--net                                (294)                     (269)                     (58)
                                                         ----------               ----------               ----------
                                                                 53                    2,014                      545
                                                         ----------               ----------               ----------
Earnings Before Income Taxes                                  2,160                   29,082                   15,541
Income Taxes                                                    864                   11,633                    6,216
                                                         ----------               ----------               ----------
Net Earnings                                             $    1,296               $   17,449               $    9,325
                                                         ==========               ==========               ==========
Net Earnings Per Share - Basic                           $     0.11               $     1.45               $     0.89
                                                         ==========               ==========               ==========
Net Earnings Per Share - Diluted                         $     0.10               $     1.33               $     0.82
                                                         ==========               ==========               ==========
Weighted Average Number of Shares - Basic                11,904,562               12,036,569               10,516,358
                                                         ==========               ==========               ==========
Weighted Average Number of Shares - Diluted              12,568,380               13,074,395               11,358,004
                                                         ==========               ==========               ==========
</TABLE>
                                        See Notes to Financial Statements.

                                       21
<PAGE>
Balance Sheets
- --------------------------------------------------------------------------------
Sharper Image Corporation
<TABLE>
<CAPTION>

                                                                                                     January 31,
                                                                                       --------------------------------------
                                                                                            2002                    2001
Dollars in thousands except per share amounts                                           (Fiscal 2001)           (Fiscal 2000)
- -----------------------------------------------------------------------------------------------------------------------------
<S>                                                                                    <C>                      <C>
Assets
Current Assets:
   Cash and equivalents                                                                $    40,417              $    52,019
   Accounts receivable, net of allowance for doubtful accounts of $1,082 and $730            8,098                    9,722
   Merchandise inventories                                                                  50,151                   61,959
   Deferred catalog costs                                                                    3,844                    3,943
   Prepaid expenses and other                                                               10,648                    9,992
                                                                                       -----------              -----------
Total Current Assets                                                                       113,158                  137,635
Property and Equipment, Net                                                                 44,862                   36,474
Deferred Taxes and Other Assets                                                              4,318                    4,727
                                                                                       -----------              -----------
   Total Assets                                                                        $   162,338              $   178,836
                                                                                       ===========              ===========
Liabilities and Stockholders' Equity
Current Liabilities:
   Accounts payable                                                                    $    16,511              $    25,177
   Accrued expenses                                                                         25,262                   29,838
   Deferred revenue                                                                         16,982                   12,440
   Income taxes payable                                                                        807                   10,711
   Current portion of notes payable                                                            174                      160
                                                                                       -----------              -----------
Total Current Liabilities                                                                   59,736                   78,326
Notes Payable                                                                                2,033                    2,206
Other Liabilities                                                                            5,826                    4,742
Commitments and Contingencies                                                                   --                       --
                                                                                       -----------              -----------
Total Liabilities                                                                           67,595                   85,274
                                                                                       -----------              -----------
Stockholders' Equity:
   Preferred stock, $0.01 par value:
     Authorized, 3,000,000 shares: Issued and outstanding, none                                 --                       --
   Common stock, $0.01 par value:
     Authorized, 25,000,000 shares: Issued and outstanding,
     11,970,684and 11,961,911 shares                                                           120                      120
   Additional paid-in capital                                                               42,582                   42,697
   Retained earnings                                                                        52,041                   50,745
                                                                                       -----------              -----------
Total Stockholders' Equity                                                                  94,743                   93,562
                                                                                       -----------              -----------
   Total Liabilities and  Stockholders' Equity                                         $   162,338              $   178,836
                                                                                       ===========              ===========

                                         See Notes to Financial Statements.
</TABLE>

                                       22
<PAGE>
Statements of Cash Flows
- --------------------------------------------------------------------------------
Sharper Image Corporation
<TABLE>
<CAPTION>
                                                                          Additional
                                          Common              Stock         Paid-in         Retained
Dollars in thousands                      Shares             Amount         Capital         Earnings        Total
- --------------------------------------------------------------------------------------------------------------------
<S>                                       <C>                 <C>           <C>              <C>            <C>
Balance at January 31, 1999               8,916,995           $ 89          $ 12,589         $23,971        $36,649

Issuance of common stock
   from secondary offering and
   for stock options exercised
   (including income tax benefit)         3,099,832             31            31,118                         31,149
Net earnings                                                                                   9,325          9,325
                                         ----------           ----           -------         -------        -------
Balance at January 31, 2000              12,016,827            120            43,707          33,296         77,123

Issuance of common stock
   for stock options exercised
   (including income tax benefit)            71,084              1               659                            660
Repurchase of common stock                 (126,000)            (1)           (1,669)                        (1,670)
Net earnings                                                                                  17,449         17,449
                                         ----------           ----           -------         -------        -------
Balance at January 31, 2001              11,961,911            120            42,697          50,745         93,562

Issuance of common stock for stock
   options exercised
   (including income tax benefit)           108,773              1               872                            873
Repurchase of common stock                 (100,000)            (1)             (987)                          (988)
Net earnings                                                                                   1,296          1,296
                                         ----------           ----           -------         -------        -------
Balance at January 31, 2002              11,970,684           $120           $42,582         $52,041        $94,743
                                         ==========           ====           =======         =======        =======
</TABLE>

                                              See Notes to Financial Statements.



                                       23
<PAGE>
Statements of Cash Flows
- --------------------------------------------------------------------------------
Sharper Image Corporation
<TABLE>
<CAPTION>
                                                                               Fiscal Year Ended January 31,
- -----------------------------------------------------------------------------------------------------------------------
                                                                          2002              2001            2000
Dollars in thousands                                                  (Fiscal 2001)     (Fiscal 2000)   (Fiscal 1999)
- -----------------------------------------------------------------------------------------------------------------------
<S>                                                                    <C>              <C>              <C>
Cash was Provided by (Used for) Operating Activities:
   Net earnings                                                        $    1,296       $   17,449       $    9,325
   Adjustments to reconcile net earnings to net cash
     provided by (used for) operating activities:
     Depreciation and amortization                                         11,644            7,922            6,480
     Deferred rent expenses and landlord allowances                           332             (185)            (187)
     Deferred income taxes                                                   (124)           1,191           (1,349)
     Loss on sale of equipment                                                395              299               --
   Change in operating assets and liabilities:
     Accounts receivable                                                    1,624           (1,840)          (1,095)
     Merchandise inventories                                               11,808          (22,307)          (7,054)
     Deferred catalog costs, prepaid expenses and other                       (24)          (4,686)          (2,061)
     Accounts payable and accrued expenses                                (13,034)          12,041           14,361
     Deferred revenue and other liabilities                                (4,474)           7,957            6,062
                                                                       ----------       ----------       ----------
Cash Provided by Operating Activities                                       9,443           17,841           24,482
                                                                       ----------       ----------       ----------
Cash was Provided by (Used for) Investing Activities:
   Property and equipment expenditures                                    (20,574)         (19,747)          (8,039)
   Proceeds from sale of equipment                                             11               --              111
                                                                       ----------       ----------       ----------
Cash Used for Investing Activities                                        (20,563)         (19,747)          (7,928)
                                                                       ----------       ----------       ----------
Cash was Provided by (Used for) Financing Activities:
   Proceeds from issuance of common stock, including warrants
        and stock options exercised                                           665              285           31,149
   Repurchase of common stock                                                (988)          (1,670)              --
   Proceeds from notes payable and revolving credit facility               15,625               --           11,955
   Principal payments on notes payable and revolving credit facility      (15,784)            (147)         (12,590)
                                                                       ----------       ----------       ----------
Cash Provided by (Used for) Financing Activities                             (482)          (1,532)          30,514
                                                                       ----------       ----------       ----------

Net Increase (Decrease) in Cash and Equivalents                           (11,602)          (3,438)          47,068
Cash and Equivalents at Beginning of Period                                52,019           55,457            8,389
                                                                       ----------       ----------       ----------
Cash and Equivalents at End of Period                                  $   40,417       $   52,019       $   55,457
                                                                       ==========       ==========       ==========
Supplemental Disclosure of Cash Paid for:
   Interest                                                            $      349       $      362       $      403
   Income Taxes                                                        $    8,991       $   10,536       $    3,839
</TABLE>

                                              See Notes to Financial Statements.


                                       24

<PAGE>
Notes to Financial Statements
- --------------------------------------------------------------------------------
Sharper Image Corporation

Fiscal Years Ended January 31, 2002, 2001 and 2000

Note A -- Summary of
Significant Accounting Policies

     The  Company is a leading  specialty  retailer  that  introduces  and sells
quality,  innovative and entertaining products.  These products are sold through
its retail stores,  catalogs (which  includes other sources of direct  marketing
such as single product mailers, television infomercials,  radio and newspapers),
Internet and other marketing channels  throughout the United States. The Company
also has stores and catalog operations internationally through licensees.

     Accounting Estimates: The preparation of financial statements in conformity
with accounting  principles  generally  accepted in the United States of America
requires  management to make estimates and assumptions  that affect the reported
amounts  of assets and  liabilities  and  disclosure  of  contingent  assets and
liabilities at the date of the financial  statements and the reported amounts of
revenues and expenses during the reporting  period.  Actual results could differ
from those estimates.

     Revenue Recognition: The Company recognizes revenue at the point of sale at
its retail stores and at the  commencement of delivery to customers for its mail
order sales,  including  Internet.  The Company records estimated  reductions to
revenue for  customer  returns  based upon  historical  returns  rate.  Deferred
revenue represents merchandise certificates outstanding and unfilled cash orders
at the end of the fiscal period.  Mailing list rental revenue is recognized when
the list is fulfilled.  Delivery  revenue is recognized at the  commencement  of
delivery to customers.

     Fair Value of Financial  Instruments:  The carrying value of cash, accounts
receivable, accounts payable and notes payable approximates their estimated fair
value.

     Effects of  Inflation:  The effects of  inflation  are not  material to the
Company's financial position and results of operations.

     Merchandise  Inventories:  Merchandise  inventories  are stated at lower of
cost (first-in,  first-out method) or market. The Company provides a reserve for
estimated obsolescence or unmarketable inventory equal to the difference between
the cost of inventory  and the  estimated  market  value based upon  assumptions
about future demand and market conditions.

     Cash and Equivalents:  Cash and equivalents  represent cash and short-term,
highly liquid investments with original maturities of three months or less.

     Deferred  Catalog and  Advertising  Costs:  Direct  costs  incurred for the
production and distribution of catalogs are capitalized and amortized,  once the
catalog is mailed,  over the  expected  sales period which does not exceed three
months.  Other  advertising  costs are  expensed  as  incurred  and  amounted to
$35,297,000,  $25,374,000,  and $15,455,000,  for the fiscal years ended January
31, 2002, 2001, and 2000, respectively.

     Start-Up  Activities:  All  start-up and  preopening  costs are expensed as
incurred.

     Property  and  Equipment:  Property  and  equipment  are  stated  at  cost.
Depreciation  is computed  using the  straight-line  method  over the  estimated
useful lives of the various assets which range from three to 10 years for office
furniture  and  equipment  and  transportation  equipment,  and 40 years for the
building.  Leasehold  improvements are amortized using the straight-line  method
over the lesser of their  estimated  useful lives or the term of the  applicable
leases, which range from seven to 18 years.

     The Company  designs and  produces its own  proprietary  products for sale.
Costs  incurred  for  tooling,  dies and  package  design  are  capitalized  and
amortized  over the  estimated  life of these  products,  which is generally two
years. At January 31, 2002, and 2001, capitalized costs included in property and
equipment,  net  of  related  amortization,   were  $2,967,000  and  $3,499,000,
respectively.

     The  Company  reviews  its  long-lived   assets,   including   identifiable
intangible  assets,  whenever events or changes  indicate the carrying amount of
such  assets  may not be  recoverable.  The  Company's  policy is to review  the
recoverability  of all assets,  at a minimum,  on an annual basis.  Based on the
Company's  review at January  31,  2002,  no material  adjustments  were made to
long-lived assets.

     Income  Taxes:  Income taxes are accounted for using an asset and liability
approach that requires the  recognition  of deferred tax assets and  liabilities
for the expected future tax consequences of events then known to management that
have been recognized in the Company's  financial  statements or tax returns.  In
estimating  future tax  consequences,  all expected  future events then known to
management are considered other than changes in the tax law or rates.

     Store Closures:  The Company continually reviews the operating  performance
of  individual  stores and  records a provision  for  closing  costs at the date
management commits to closing a store. Operating costs, including  depreciation,
of stores to be closed are expensed during the period they remain in use.


                                       25
<PAGE>
Notes to Financial Statements (continued)
- --------------------------------------------------------------------------------
Sharper Image Corporation

Fiscal Years Ended January 31, 2002, 2001 and 2000

Note A--Summary of Significant Accounting Policies (continued)

     Accounts Payable: Accounts payable represents amounts owed to third parties
at the end of the period.

     Stock-Based  Compensation:  The Company accounts for stock-based  awards to
employees  using the  intrinsic  value  method  in  accordance  with  Accounting
Principles Board (APB) No. 25, Accounting for Stock Issued to Employees.

     Earnings  Per Share:  Basic  earnings per share is computed as net earnings
divided by the weighted average number of common shares  outstanding during each
year of 11,904,562  and 12,036,569  and  10,516,358,  for the fiscal years ended
January  31,  2002,  2001 and 2000,  respectively.  Diluted  earnings  per share
reflect the  potential  dilution  that could occur from common  shares  issuable
through stock options.  Weighted average number of common shares outstanding was
adjusted for 663,818 and 1,037,826 and 841,646 incremental shares assumed issued
under the treasury  stock method during the fiscal years ended January 31, 2002,
2001 and 2000, respectively.

     Options for which the exercise  price was greater  than the average  market
price of common  stock for the period were not  included in the  computation  of
diluted  earnings  per share.  The number of such options for which the exercise
price was greater than the average market price of $9.94,  $14.37 and $11.92 for
the fiscal years ended January 31, 2002,  2001 and 2000,  was 303,500 and 54,600
and 9,000 , respectively.

     Comprehensive Income: Comprehensive income consists of net earnings or loss
for the current period and other comprehensive income (income,  expenses,  gains
and losses that currently bypass the income statement and are reported  directly
as a separate  component of equity).  Comprehensive  income does not differ from
net  earnings  for the Company for the years ended  January 31,  2002,  2001 and
2000.

     New  Accounting  Pronouncements:  SFAS No. 133  "Accounting  for Derivative
Instruments and Hedging Activities," as amended,  requires the Company to record
all  derivatives  as either  assets or  liabilities  on the balance sheet and to
measure those  instruments at fair value,  and is effective for all fiscal years
beginning after June 15, 2000. The Company  implemented  SFAS 133, as amended on
February 1, 2001.  Adoption of this statement did not have a material  impact on
the Company's financial position or results of operations.

     In July 2001, the Financial Accounting Standards Board issued SFAS No. 141,
"Business Combinations" (effective July 1, 2001) and SFAS No. 142, "Goodwill and
Other Intangible  Assets"  (effective for the Company on February 1, 2002). SFAS
No. 141 prohibits pooling-of-interests accounting for acquisitions. SFAS No. 142
specifies  that  goodwill  and  certain  intangible  assets  will no  longer  be
amortized  but  instead  will be subject to  periodic  impairment  testing.  The
adoption of the new  standards is not expected to have a material  impact on the
Company's financial position or results of operations.

     In October 2001, the Financial  Accounting  Standards Board issued SFAS No.
144  "Accounting  for the  Impairment  or Disposal of  Long-Lived  Assets." This
statement  supercedes SFAS No. 121, "Accounting for the Impairment of Long-Lived
Assets and for  Long-Lived  Assets to be Disposed  Of," and the  accounting  and
reporting provisions of APB Opinion No. 30, "Reporting the Results of Operations
- --  Reporting  the  Effects  of  Disposal  of  a  Segment  of  a  Business,  and
Extraordinary,  Unusual and Infrequently Occurring Events and Transactions," for
the disposal of a segment of a business.  SFAS No. 144 became  effective for the
Company on February 1, 2002. Adoption of this standard is not expected to have a
material effect on the Company's financial position or results of operations.

     Reclassification:  Certain reclassifications have been made to prior years'
financial statements in order to conform with the classifications of the January
31, 2002, financial statements.


                                       26
<PAGE>
Notes to Financial Statements (continued)
- --------------------------------------------------------------------------------
Sharper Image Corporation

Fiscal Years Ended January 31, 2002, 2001 and 2000

Note B -- Property and Equipment

   Property and equipment is summarized as follows:

                                                           January 31,
                                                  ------------------------------
                                                     2002              2001
Dollars in thousands                             (Fiscal 2001)     (Fiscal 2000)
- --------------------------------------------------------------------------------
Leasehold improvements                            $   28,645       $   26,937
Furniture, fixtures and equipment                     72,155           57,538
Land                                                      53               53
Building                                               2,874            2,874
                                                  ----------       ----------
                                                     103,727           87,402
Less accumulated depreciation

   and amortization                                   58,865           50,928
                                                  ----------       ----------
                                                  $   44,862       $   36,474
                                                  ==========       ==========
Note C -- Other Assets

     The Company has an agreement  under which it will advance the premiums on a
split-dollar life insurance policy for its Founder, Chairman and Chief Executive
Officer.  The Company has an interest  in the  insurance  benefits  equal to the
amount of the premiums advanced.  The amount receivable for premiums advanced as
of January 31, 2002, and 2001 was $1,882,000 and $1,520,000, respectively.

Note D -- Revolving Loan and Notes Payable

     The  Company  has  a  revolving   secured  credit  facility  with  The  CIT
Group/Business Credit Inc. (CIT) (formerly Tyco Capital) with an expiration date
of September 2004. The credit facility allows the Company borrowings and letters
of credit to a maximum of $33 million for the period October 1 through  December
31 and up to $20 million for other times of the year based on inventory  levels.
The credit facility is secured by the Company's inventory,  accounts receivable,
general  intangibles  and certain other assets.  Borrowings  under this facility
bear  interest  at either the prime rate plus a margin or at LIBOR plus a margin
based on the  Company's  financial  performance.  The credit  facility  contains
certain financial covenants  pertaining to interest coverage ratio and net worth
and  contains  limitations  on  operating  leases,  other  borrowings,  dividend
payments and stock repurchases.

     The highest  amount of direct  borrowing  under the  revolving  loan credit
facility during fiscal 2001 was $15,625,000. During fiscal 2000, the Company did
not borrow under the revolving  loan credit  facility.  At January 31, 2002, and
2001, the Company had no amounts  outstanding on its revolving  credit facility.
Letter of credit  commitments  outstanding  under the credit facility at January
31, 2002, and 2001 were $4,494,000 and $1,134,000, respectively.

     At January 31, 2002, notes payable included a mortgage loan  collateralized
by the Company's  distribution  center. This note bears interest at a fixed rate
of 8.40%,  provides for monthly payments of principal and interest in the amount
of $29,367,  and matures in January  2011.  At January 31, 2002,  and 2001,  the
balance of this note was $2,207,000 and $2,366,000, respectively.

     Future minimum principal payments on notes payable at January 31, 2002, are
as follows:

Dollars in thousands
- --------------------------------------------------------------------------------

Fiscal Year Ending January 31,
2003                                                                   $    174
2004                                                                        189
2005                                                                        205
2006                                                                        223
2007                                                                        243
Later years                                                               1,173
                                                                       --------
Total notes payable                                                    $  2,207
                                                                       ========


                                       27
<PAGE>
Notes to Financial Statements (continued)
- --------------------------------------------------------------------------------
Sharper Image Corporation

Fiscal Years Ended January 31, 2002, 2001 and 2000

Note E -- Income Taxes


                                           Fiscal Year Ended January 31,
                                       -----------------------------------------
                                           2002          2001         2000
Dollars in thousands                   (Fiscal 2001) (Fiscal 2000) (Fiscal 1999)
- --------------------------------------------------------------------------------
Current:
   Federal                              $   843       $  8,914      $  6,430
   State                                    144          1,528         1,135
                                        -------       --------      --------
                                            987         10,442         7,565
Deferred:
   Federal                                 (105)         1,017        (1,147)
   State                                    (18)           174          (202)
                                        -------       --------      --------
                                           (123)         1,191        (1,349)
                                        -------       --------      --------
                                        $   864       $ 11,633      $  6,216
                                        =======       ========      ========



     The difference  between the effective income tax rate and the United States
federal income tax rate is summarized as follows:


                                            Fiscal Year Ended January 31,
                                      ------------------------------------------
                                          2002          2001          2000
                                      (Fiscal 2001) (Fiscal 2000) (Fiscal 1999)
- --------------------------------------------------------------------------------
Federal tax rate                           35.0%        35.0%        34.0%
State income tax,
less federal benefit                        6.0          6.0          6.0
Other                                      (1.0)        (1.0)         --
                                           ----         ----         ----
Effective tax rate                         40.0%        40.0%        40.0%
                                           ====         ====         ====


     Deferred taxes result from  differences  in the  recognition of expense for
income  tax and  financial  reporting  purposes.  The  principal  components  of
deferred tax assets (liabilities) are as follows:

                                              January 31,
                                    -------------------------------
                                         2002             2001
Dollars in thousands                (Fiscal 2001)     (Fiscal 2000)
- -------------------------------------------------------------------
Current:
   Nondeductible reserves            $   7,027         $  5,245
   Deferred catalog costs               (1,465)          (1,617)
   State taxes                          (1,612)          (1,188)
                                     ---------         --------
Current-- net                            3,950            2,440
                                     ---------         --------
Noncurrent:
   Deferred rent                         1,245            1,042
   Depreciation                          3,173            3,470
   Deductible software costs            (2,671)          (1,377)
   Other-- net                            (165)            (166)
                                     ---------         --------
Noncurrent-- net                         1,582            2,969
                                     ---------         --------
Total                                $   5,532         $  5,409
                                     =========         ========

Note F -- Leases

     The  Company  leases  retail  facilities,   offices,  and  equipment  under
operating  leases for terms  expiring at various dates  through 2016.  Under the
terms of certain of the leases,  rents are adjusted  annually for changes in the
consumer  price index and increases in property  taxes.  The  aggregate  minimum
annual  lease  payments  under  leases in effect at  January  31,  2002,  are as
follows:

Dollars in thousands
- --------------------------------------------------------------
Fiscal Year Ending January 31,
2003                                                $   24,107
2004                                                    22,803
2005                                                    20,955
2006                                                    18,869
2007                                                    14,096
Later years                                             51,711
                                                    ----------
Total minimum lease commitments                     $  152,541
                                                    ==========

     Many of the Company's leases contain predetermined fixed escalations of the
minimum  rentals  during the initial  term.  For these  leases,  the Company has
recognized the related rental expense on a straight-line  basis and has recorded
the difference  between the expense  charged to income and amounts payable under
the  leases as  deferred  rent which is  included  in Other  Liabilities.  Total
minimum   rent  from   noncancelable   sublease   agreements   through  2005  is
approximately $548,960 as of February 1, 2002, which has not been netted against
the above amounts.

     Some store leases contain  renewal  options for periods  ranging up to five
years. Most leases also provide for payment of operating  expenses,  real estate
taxes and for additional rent based on a percentage of sales.

   Rental expense for all operating leases was as follows:

                                    Fiscal Year Ended January 31,
                         -------------------------------------------------------
                            2002                 2001              2000
Dollars in thousands     (Fiscal 2001)     (Fiscal 2000)       (Fiscal 1999)
- --------------------------------------------------------------------------------
Minimum rentals           $22,941           $   18,124        $  16,146

Percentage rentals
and other charges           8,436                7,300            6,367
                          -------           ----------        ---------
                          $31,377           $   25,424        $  22,513
                          =======           ==========        =========


                                       28
<PAGE>
Notes to Financial Statements (continued)
- --------------------------------------------------------------------------------
Sharper Image Corporation

Fiscal Years Ended January 31, 2002, 2001 and 2000

Note G -- Stockholders' Equity

   On July 22, 1999, the Company  completed an offering of 3.0 million shares of
its common stock. The proceeds from the offering,  net of underwriters  discount
and offering expenses,  totaled $30.2 million. The Company has used the proceeds
from this offering for general corporate purposes,  including investments in the
Company's  Internet  business,  expansion of its  distribution  and  fulfillment
capacity, and working capital.

   In December 2000, the Board of Directors approved a stock repurchase program,
which  authorizes  the Company to repurchase up to 800,000 shares at a per share
price of $20.00 or below. The program expired January 31, 2002.  Through January
31, 2002, a total of 206,000 shares were repurchased under this stock repurchase
program at an average price of $11.48.

   During fiscal 2000, the Company  adopted the 2000 Stock  Incentive  Plan. The
Stock  Incentive  Plan combines the 1985 Stock Option Plan, as amended,  and the
1994  Non-Employee  Director  Stock  Option  Plan,  as  amended,  into a  single
comprehensive  equity  incentive  plan. The 2000 Stock Incentive Plan is divided
into four  separate  equity  incentive  programs  and will allow the issuance of
non-qualified   options  to  key  employees,   non-employee  Board  members  and
consultants  up to an  initial  aggregate  of  3,147,107  shares.  An  automatic
increase of shares available for issuance will occur on the first trading day of
each fiscal year,  beginning  with fiscal 2001,  by an amount equal to 3% of the
total  number of shares of common stock  outstanding  on the last trading day of
the  immediately  preceding  fiscal year.  In no event will the annual  increase
exceed 500,000 shares.

   Options  issued to key employees and  consultants  will generally vest over a
four- to  six-year  period  from the date of the grant and are priced at 100% of
the fair market value at the date of the grant.  Options issued to  non-employee
Board  members  will be  immediately  exercisable,  vest  over one year of board
service  from the date of the  grant and are  priced at 100% of the fair  market
value at the date of the grant.  Any shares purchased under the option plan will
be subject to  repurchase  by the Company at the exercise  price paid per share,
upon the optionee's cessation of Board service prior to vesting.

Additional Stock Plan Information

   As discussed in Note A, the Company  continues to account for its stock-based
awards  using  the  intrinsic  value  method  in  accordance  with  APB No.  25,
Accounting  for Stock  Issued to  Employees,  and its  related  interpretations.
Accordingly,  no  compensation  expense  has been  recognized  in the  financial
statements  for  employee  stock   arrangements.

   SFAS  No.  123,  Accounting  for  Stock-Based   Compensation,   requires  the
disclosure  of pro forma net earnings  (loss) and earnings  (loss) per share had
the Company  adopted the fair value  method as of the  beginning of fiscal 1995.
Under  SFAS No.  123,  the fair  value of  stock-based  awards to  employees  is
calculated  through the use of option  pricing  models,  even though such models
were developed to estimate the fair value of freely tradable, fully transferable
options  without  vesting  restrictions,  which  significantly  differ  from the
Company's stock option awards.

   These  models also require  subjective  assumptions,  including  future stock
price  volatility  and  expected  time to  exercise,  which  greatly  affect the
calculated values. The Company's  calculations were made using the Black-Scholes
option pricing model with the following weighted average  assumptions:  expected
life from date of grant,  five years in fiscal  2001,  five years in fiscal 2000
and four years in fiscal 1999;  stock  volatility,  37% in fiscal  2001,  66% in
fiscal 2000 and 57% in fiscal 1999;  risk-free  interest rates,  4.09% in fiscal
2001, 6.24% in fiscal 2000 and 5.70% in fiscal 1999; and no dividends during the
expected term.

   The Company's  calculations are based on a single option valuation  approach,
and forfeitures are recognized as they occur. If the computed fair values of the
fiscal  years 1996  through  2001 awards had been  amortized to expense over the
vesting  period of the awards,  pro forma net  earnings  would have been $97,306
($0.01  earnings per share -- basic and $0.01  earnings per share -- diluted) in
fiscal 2001,  $16,261,190  ($1.35 earnings per share -- basic and $1.24 earnings
per share -- diluted) in fiscal 2000 and $8,324,490 ($0.79 earnings per share --
basic and $0.73 earnings per share -- diluted) in fiscal 1999.


                                       29
<PAGE>
Notes to Financial Statements (continued)
- --------------------------------------------------------------------------------
Sharper Image Corporation

Fiscal Years Ended January 31, 2002, 2001 and 2000

Note G -- Stockholders' Equity (continued)
The following table reflects the activity under these plans:


                                                                     Weighted
                                                     Number of        Average
                                                      Options     Exercise Price
                                                    ----------------------------
Balance at January 31, 1999                         1,145,105       $    3.76
Granted (weighted average fair value of $5.41)      1,228,100            9.28
Exercised                                             (99,832)           4.11
Cancelled                                            (167,385)           3.78
                                                    ---------
Balance at January 31, 2000                         2,105,988       $    6.96
Granted (weighted average fair value of $8.63)        128,600           13.82
Exercised                                             (71,084)           4.36
Cancelled                                             (20,617)           6.77
                                                    ---------
Balance at January 31, 2001                         2,142,887       $    7.46
Granted (weighted average fair value of $3.13)        800,350            7.96
Exercised                                             (86,655)           5.00
Cancelled                                             (82,619)           8.36
                                                    =========
Balance at January 31, 2002                         2,773,963       $    7.65
                                                    =========
Exercisable at January 31, 2000                       531,391       $    4.39
                                                    =========
Exercisable at January 31, 2001                       982,430       $    6.07
                                                    =========
Exercisable at January 31, 2002                     1,397,869       $    6.79
                                                    =========


<TABLE>
<CAPTION>

                              Options Outstanding                                             Options Exercisable
- -----------------------------------------------------------------------------------    --------------------------------------
                            Number           Weighted Average           Weighted            Number               Weighted
     Range of             of Options      Remaining Contractual         Average           of Options              Average
  Exercise Prices         Outstanding          Life (years)          Exercise Price       Exercisable         Exercise Price
<S>                      <C>                      <C>                 <C>               <C>                      <C>
      $1.16-$1.99            4,835                3.0                 $  1.88               4,835                $ 1.88
       2.00- 3.99          678,574                5.9                    3.74             664,084                  3.75
       4.00- 7.99          398,664                9.5                    6.65              55,764                  5.47
       8.00- 11.99       1,599,890                8.6                    9.11             610,966                  9.28
      11.99- 21.00          92,000                9.0                   15.81              62,220                 16.35
                         ---------                                                      ---------
      $1.16-$21.00       2,773,963                8.0                 $  7.65           1,397,869                $ 6.79
                         =========                                                      =========
</TABLE>


Note H -- 401(k) Savings Plan

     The Company maintains a defined contribution, 401(k) Savings Plan, covering
all employees  who have  completed one year of service with at least 1,000 hours
and who are at least  21  years of age.  The  Company  makes  employer  matching
contributions  at its discretion.  Company  contributions  amounted to $172,000,
$196,000  and $152,000  for the fiscal  years ended  January 31, 2002,  2001 and
2000, respectively.

 Note I -- Commitments and Contingencies

     The  Company is party to various  legal  proceedings  arising  from  normal
business  activities.  Management  believes that the resolution of these matters
will not have a material adverse effect on the Company's  financial  position or
results of operations.


                                       30
<PAGE>
Notes to Financial Statements (continued)
- --------------------------------------------------------------------------------
Sharper Image Corporation

Fiscal Years Ended January 31, 2002, 2001 and 2000

Note J -- Segment Information

     The  Company  classifies  its  business  interests  into  three  reportable
segments:  retail stores,  catalog and Internet.  The accounting policies of the
segments  are  the  same  as  those  described  in the  summary  of  significant
accounting  policies (Note A). The Company  evaluates  performance and allocates
resources based on operating contribution,  which excludes unallocated corporate
general  and  administrative  costs and  income  tax  expense  or  benefit.  The
Company's  reportable  segments are strategic business units that offer the same
products  and  utilize  common   merchandising,   distribution,   and  marketing
functions,  as well as common information systems and corporate  administration.
The Company  does not have  intersegment  sales,  but the  segments  are managed
separately because each segment has different channels for selling the products.

     Financial information for the Company's business segments is as follows:

<TABLE>
<CAPTION>
                                                       Fiscal Year  Ended January 31,
                                            -------------------------------------------------
                                               2002               2001              2000
Dollars in thousands                       (Fiscal 2001)      (Fiscal 2000)     (Fiscal 1999)
- ---------------------------------------------------------------------------------------------
<S>                                         <C>                <C>               <C>
Revenues
Stores                                      $  232,146         $  249,449        $  188,416
Catalog                                         90,363             86,823            65,617
Internet                                        49,820             60,213            28,495
Other                                           23,870             24,651            21,569
                                            ----------         ----------        ----------
Total Revenues                              $  396,199         $  421,136        $  304,097
                                            ==========         ==========        ==========
Operating Contributions
Stores                                      $   24,056         $   39,998        $   27,947
Catalog                                          7,661             14,865             9,134
Internet                                         8,858              7,543             3,193
Unallocated                                    (38,415)           (33,324)          (24,733)
                                            ----------         ----------        ----------
Earnings Before Income Tax                  $    2,160         $   29,082        $   15,541
                                            ==========         ==========        ==========
Depreciation and Amortization
Stores                                      $    4,782         $    3,717        $    3,534
Catalog                                             --                 --                --
Internet                                         1,845                449                14
Unallocated                                      5,017              3,756             2,932
                                            ----------         ----------        ----------
     Total Depreciation and Amortization    $   11,644         $    7,922        $    6,480
                                            ==========         ==========        ==========
Capital Asset Expenditures
Stores                                      $   12,296         $    6,333        $    3,561
Catalog                                             --                 --                --
Internet                                         2,134              3,550               425
Unallocated                                      6,144              9,864             4,053
                                            ----------         ----------        ----------
Total Capital Asset Expenditures            $   20,574         $   19,747        $    8,039
                                            ==========         ==========        ==========
Assets
Stores                                      $   27,613         $   20,745        $   13,590
Catalog                                             --                 --                --
Internet                                         4,825              4,418               448
Unallocated                                    129,900            153,673           128,081
                                            ----------         ----------        ----------
Total Assets                                $  162,338         $  178,836        $  142,119
                                            ==========         ==========        ==========
</TABLE>


                                       31
<PAGE>
Notes to Financial Statements (continued)
- --------------------------------------------------------------------------------
Sharper Image Corporation

Fiscal Years Ended January 31, 2002, 2001 and 2000

Note K --  Quarterly  Financial  Information  (Unaudited)  Dollars in  thousands
except per share amounts

<TABLE>
<CAPTION>
                                                                                      Three Months Ended
                                                        ----------------------------------------------------------------------------
                                                         April 30,              July 31,             October 31,        January 31,
Fiscal Year Ended January 31, 2002                         2001                   2001                  2001               2002
- ------------------------------------------------------------------------------------------------------------------------------------
<S>                                                     <C>                   <C>                    <C>                <C>
Revenues                                                $  69,759             $  82,797              $  77,004          $ 166,639
Expenses
   Cost of products                                        33,231                39,634                 38,084             78,505
   Buying and occupancy                                     8,572                 9,089                  9,922             10,741
   Advertising                                             12,867                17,580                 12,667             25,365
   General, selling and administrative                     20,089                22,705                 22,338             32,703
Other income (expense)                                        406                    54                   (351)               (56)
Earnings (loss) before income tax expense (benefit)        (4,594)               (6,157)                (6,358)            19,269
Income tax expense (benefit)                               (1,838)               (2,463)                (2,543)             7,708
Net earnings (loss)                                     $  (2,756)            $  (3,694)             $  (3,815)         $  11,561
Net earnings (loss) per share - Basic(1)                $   (0.23)            $   (0.31)             $   (0.32)         $    0.97
                                Diluted(2)              $   (0.23)            $   (0.31)             $   (0.32)         $    0.92

<CAPTION>
                                                                                      Three Months Ended
                                                        ----------------------------------------------------------------------------
                                                         April 30,              July 31,             October 31,        January 31,
Fiscal Year Ended January 31, 2001                         2000                   2000                  2000               2001
- ------------------------------------------------------------------------------------------------------------------------------------
<S>                                                     <C>                   <C>                    <C>                <C>
Revenues                                                $  60,862             $  82,463              $ 101,084          $ 176,727
Expenses
   Cost of products                                        31,207                41,457                 52,117             88,162
   Buying and occupancy                                     6,920                 7,249                  7,778              9,279
   Advertising                                              7,342                12,556                 12,600             22,136
   General, selling and administrative                     15,881                19,617                 23,764             36,003
Other income                                                  663                   389                    350                612
Earnings before income tax expense                            175                 1,973                  5,175             21,759
Income tax expense                                             70                   789                  2,070              8,704
Net earnings                                            $     105             $   1,184              $   3,105          $  13,055
Net earnings per share - Basic(1)                       $    0.01             $    0.10              $    0.26          $    1.09
                         Diluted(2)                     $    0.01             $    0.09              $    0.23          $    1.00
</TABLE>


1  Basic  earnings per share is  calculated  for interim  periods  including the
   effect of stock options  exercised in prior interim  periods.  Basic earnings
   per share for the fiscal year is calculated using weighted shares outstanding
   based on the date stock options were exercised. Therefore, basic earnings per
   share for the  cumulative  four  quarters  may not equal  fiscal  year  basic
   earnings per share.

2  Diluted net earnings per share for the fiscal year and for quarters  with net
   earnings are computed  based on weighted  average  common shares  outstanding
   which include common stock  equivalents  (stock options).  Net loss per share
   for quarters  with net losses is computed  based  solely on weighted  average
   common shares outstanding.  Therefore,  the net earnings (loss) per share for
   each  quarter  do not sum up to the  earnings  per share for the full  fiscal
   year.


                                       32
<PAGE>
Corporate Data
- --------------------------------------------------------------------------------
Sharper Image Corporation


Board of Directors
- --------------------------------------------------------------------------------
Richard Thalheimer                 Morton David
Founder                            Retired Chairman, President, and
Chairman of the Board              Chief Executive Officer,
Chief Executive Officer            Franklin Electronic Publishers, Inc.

Alan Thalheimer                    George James
Retired Business Executive         Retired Senior Vice President
                                   and Chief Financial Officer,
Gerald Napier                      Levi Strauss & Co.
Retired President of
I. Magnin and Company

Officers
- --------------------------------------------------------------------------------
Richard Thalheimer                     Aimee Cooper
Founder                                Vice President
Chairman of the Board                  Human Resources
Chief Executive Officer
                                       William Feroe
Tracy Wan                              Vice President
President                              Merchandise Planning
Chief Operating Officer                and Allocation

Greg Alexander                         Susan Fischer
Senior Vice President                  Vice President
Management Information Systems         Internet Division

Roger Bensinger                        Harvey Johnson
Senior Vice President                  Vice President
Business Development                   Customer Service

Tony Farrell                           Tom Krysiak
Senior Vice President                  Vice President
Creative Services                      Sharper Image Design

Jeff Forgan                            Karen Luey
Senior Vice President                  Vice President
Chief Financial Officer                Controller
Corporate Secretary
                                       Andrew Parker
Barry Jacobsen                         Vice President
Senior Vice President                  Sharper Image Design
Distribution
                                       Robert Pintane
Charles Taylor                         Vice President
Senior Vice President                  Merchandising
Sharper Image Design
                                       Lynda Rose
Craig Trabeaux                         Vice President
Senior Vice President                  Product Development
Retail Operations
                                       Joseph Tsang
Joe Williams                           Vice President
Senior Vice President                  Creative Services
Loss Prevention


Corporate Information
- ------------------------------------------------------------------------------
Corporate Headquarters                 SEC Form 10-K
650 Davis Street                       A copy of the Companys annual
San Francisco, CA 94111                report to the Securities and
Telephone (415) 445-6000               Exchange Commission of Form
FAX: (415) 445-1574                    10-K (exclusive of exhibits) is available
                                       without charge upon written
Transfer Agent and Registrar           request to:
Mellon Investor                                Investor Relations
Services LLC                                   The Sharper Image
85 Challenger Road                             650 Davis Street
Ridgefield Park, NJ 07660                      San Francisco, CA 94111
                                               or online at
Corporate Counsel                              www.sharperimage.com
Brobeck, Phleger & Harrison LLP
One Market                             Annual Meeting
Spear Street Tower                     The Annual Meeting of
San Francisco, CA 94105                Stockholders of Sharper Image
                                       Corporation will be held on
Independent Auditors                   Monday, June 3, 2002, at 10 a.m.
Deloitte & Touche LLP                  at World Trade Club
50 Fremont Street                      One Ferry Plaza
San Francisco, CA 94105                San Francisco, California.


Common Stock Market
Prices and Dividend Policy
- --------------------------------------------------------------------------------
The common stock of Sharper Image  Corporation is traded in the Nasdaq  National
Market under the symbol SHRP.  The following  table sets forth,  for the periods
indicated, the range of high and low prices reported for the common stock.

The Company has not paid cash dividends to holders of its common stock.

                         Fiscal Year 2001   Fiscal Year 2000
                           High    Low        High    Low
First Quarter             16.88    8.00      14.37    8.69
Second Quarter            12.95    8.90      18.25   10.005
Third Quarter             10.15    6.76      21.62   14.62
Fourth Quarter            12.01    6.57      20.50   10.75


Independent Auditors' Report
- --------------------------------------------------------------------------------
Board of Directors and Stockholders
Sharper Image Corporation
San Francisco, California

We have audited the accompanying  balance sheets of Sharper Image Corporation as
of  January  31,  2002 and  2001,  and the  related  statements  of  operations,
stockholders'  equity and cash flows for each of the three  fiscal  years in the
period ended January 31, 2002. These financial statements are the responsibility
of the  Company's  management.  Our  responsibility  is to express an opinion on
these financial statements based on our audits.

We conducted our audits in accordance with auditing standards generally accepted
in the  United  States of  America.  Those  standards  require  that we plan and
perform the audit to obtain  reasonable  assurance  about  whether the financial
statements are free of material misstatement.  An audit includes examining, on a
test basis,  evidence  supporting  the amounts and  disclosures in the financial
statements.  An audit also includes assessing the accounting principles used and
significant  estimates made by  management,  as well as evaluating  the overall
financial  statement  presentation.   We  believe  that  our  audits  provide  a
reasonable basis for our opinion.

In our  opinion,  such  financial  statements  present  fairly,  in all material
respects,  the financial position of Sharper Image Corporation as of January 31,
2002 and 2001,  and the results of its operations and its cash flows for each of
the three fiscal years in the period ended January 31, 2002, in conformity  with
accounting principles generally accepted in the United States of America.


/s/ Deloitte & Touche LLP               [LOGO]DELOITTE & TOUCHE

San Francisco, California
March 25, 2002
































<PAGE>


                                     [PHOTO]

                    Sharper  Image Design  created the Ionic
                    Breeze(R)    Quadra(TM)    Silent    Air
                    Purifier. It was the top-selling product
                    in 2001.





             Sharper Image Corporation
             650 Davis Street
             San Francisco, CA  94111
             www.sharperimage.com
[PHOTO]      -------------------------------------------------------------------
             (R)The  Sharper  Image is a registered  trademark of Sharper  Image
             Corporation.(TM)  Sharper  Image  Design is a trademark  of Sharper
             Image Corporation.

             Copyright(C)2002 by Sharper Image Corporation. All rights reserved.
             Traded on NASDAQ under the symbol SHRP.


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>4
<FILENAME>p15363_ex23-1.txt
<DESCRIPTION>INDEPENDENT AUDITOR'S CONSENT
<TEXT>

                                                                    Exhibit 23.1

INDEPENDENT AUDITORS' CONSENT

We consent to the  incorporation  by reference in  Registration  Statements  No.
33-16059,  No.  33-12755,  No.  33-55614,  No.  33-80504,  No.  333-327  and No.
333-44180 of Sharper  Image  Corporation  on Form S-8 of our reports dated March
25, 2002,  appearing in and  incorporated  by reference in this Annual Report on
Form 10-K of Sharper Image Corporation for the year ended January 31, 2002.


/s/ Deloitte & Touche LLP

San Francisco, California
April 30, 2002

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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