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<SEC-DOCUMENT>/in/edgar/work/20000612/0000006885-00-000027/0000006885-00-000027.txt : 20000919
<SEC-HEADER>0000006885-00-000027.hdr.sgml : 20000919
ACCESSION NUMBER:		0000006885-00-000027
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		18
CONFORMED PERIOD OF REPORT:	20000129
FILED AS OF DATE:		20000612

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STAGE STORES INC
		CENTRAL INDEX KEY:			0000006885
		STANDARD INDUSTRIAL CLASSIFICATION:	 [5311
]		IRS NUMBER:				760407711
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0130
</COMPANY-DATA>

		FILING VALUES:
			FORM TYPE:		10-K
			SEC ACT:		
			SEC FILE NUMBER:	001-14035
			FILM NUMBER:		652958
</FILING-VALUES>

			BUSINESS ADDRESS:	
				STREET 1:		10201 MAIN ST
				CITY:			HOUSTON
				STATE:			TX
				ZIP:			77025
				BUSINESS PHONE:		7136675601
</BUSINESS-ADDRESS>

				MAIL ADDRESS:	
					STREET 1:		10201 MAIN STREET
					CITY:			HOUSTON
					STATE:			TX
					ZIP:			77025
</MAIL-ADDRESS>

					FORMER COMPANY:	
						FORMER CONFORMED NAME:	APPAREL RETAILERS INC
						DATE OF NAME CHANGE:	19930908
</FORMER-COMPANY>
</FILER>
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-K
<SEQUENCE>1
<FILENAME>0001.txt
<TEXT>







        UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C. 20549

                            FORM 10-K
(Mark One)
[X]     ANNUAL  REPORT PURSUANT TO SECTION 13 OR 15(d)  OF
  THE SECURITIES EXCHANGE ACT OF 1934
           For the fiscal year ended January 29, 2000

                               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 No. 001-14035

                       Stage Stores, Inc.
      (Exact name of registrant as specified in its charter)

           DELAWARE                         76-0407711
(State or other jurisdiction of  (I.R.S. Employer Identification
incorporation or organization)                 No.)

  10201 MAIN STREET, HOUSTON,                 77025
             TEXAS                          (Zip Code)
(Address of principal executive
           offices)


Registrant's telephone number, including area code:  (800)
579-2302

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

Securities registered pursuant
to Section 12(g) of the Act:
                                 Name of each exchange on which
      Title of each class                  registered

 Common Stock ($0.01 par value)      New York Stock Exchange

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     No X

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
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. [  ]

The aggregate market value of the voting common stock held
by non-affiliates as of May 30, 2000 was $3,768,436.

At  May  30, 2000, there were 26,850,223 shares of  Common
Stock  and  1,250,584  shares  of  Class  B  Common  Stock
outstanding.

               DOCUMENTS INCORPORATED BY REFERENCE
None.

                             PART I

      References to a particular year are to the Company's fiscal
year  which  is the 52 or 53 week period ending on  the  Saturday
closest  to  January 31 of the following calendar year  (e.g.,  a
reference  to  "1999"  is a reference to the  fiscal  year  ended
January 29, 2000).

ITEM 1.        BUSINESS

Recent Developments

     As  a  result  of the Company's poor financial  performance,
lack  of  adequate  trade support to fund its  inventory  working
capital  requirements,  lack of sufficient financial  flexibility
and  liquidity, and violations under certain covenants under  its
various  debt agreements, the Company filed for protection  under
Chapter  11  of  Title  11 of the United States  Bankruptcy  Code
("Chapter  11")  on June 1, 2000 in the United States  Bankruptcy
Court  for  the  Southern District of Texas ( the  "Court").  The
Company   has  negotiated  a $450.0 million  debtor-in-possession
financing  agreement  (the  "DIP Financing")  with  a  lender  to
finance the Company's working capital requirements during Chapter
11  reorganization  proceedings.  On  June  2,  2000,  the  Court
approved  among other things, the proposed DIP Financing  subject
to certain conditions. Under the Court's Interim Order, the Court
limited  the amount available under the DIP Financing  to  $385.0
million  pending a Final Order.  Proceeds under the DIP Financing
will   be  used  to  retire  the  Company's   existing   Accounts
Receivable Program and Senior Revolving Credit Facility  (defined
herein) and for general working capital purposes.

     Under  Chapter 11, the Company will operate its business  as
debtor-in-possession, subject to the approval of  the  Bankruptcy
Court  for certain proposed actions.  Additionally, one  or  more
creditor  committees will be formed and would have the  right  to
review   and  object  to  any  non-ordinary  course  of  business
transactions and participate in the formulation of  any  plan  or
plans of reorganization.

     As  of  the  petition date, actions to collect  pre-petition
indebtedness are stayed and other contractual obligations may not
be  enforced  against the Company.  In addition, the Company  may
reject  executory  contracts and lease obligations,  and  parties
affected  by these rejections may file claims with the Bankruptcy
Court    in   accordance   with   the   reorganization   process.
Substantially all liabilities as of the petition date are subject
to  settlement under a plan of reorganization to be voted upon by
all impaired classes of creditors and equity security holders and
approved by the Bankruptcy Court.

General

      Stage  Stores,  Inc.  (the  "Company"  or  "Stage  Stores")
operates  family  apparel  stores  offering  moderately   priced,
nationally recognized brand name apparel, accessories,  cosmetics
and  footwear  in  approximately 500 small towns and  communities
throughout  the United States.  Stage Stores was formed  in  1988
when  the  management  of  Palais Royal,  together  with  several
venture  capital  firms,  acquired the  family-owned  Bealls  and
Palais  Royal chains which were originally founded in the 1920's.
The  Company  has developed a franchise focused on small  markets
offering  a  broad range of brand name merchandise  with  a  high
level of customer service in convenient locations.

      As  a  result  of  its  small market  focus,  Stage  Stores
generally  faces less competition for brand name apparel  because
consumers in small markets generally are able to shop for branded
merchandise only in regional malls.  In those small markets where
the  Company  does  compete for brand name  apparel  sales,  such
competition generally comes from local retailers, small  regional
chains and, to a lesser extent, national department stores.   The
Company  believes  it  has  a competitive  advantage  over  local
retailers  and smaller regional chains due to its: (i)  economies
of  scale, (ii) historically good vendor relationships and  (iii)
proprietary credit card program.  The Company believes it  has  a
competitive  advantage in small markets over national  department
stores  due to its experience with smaller markets.  In addition,
due  to minimal merchandise overlap, Stage Stores generally  does
not  directly  compete for branded apparel  sales  with  national
discounters such as Wal-Mart.

      At  January 29, 2000, the Company, through its wholly-owned
subsidiary Specialty Retailers, Inc. ("SRI"), operated 648 stores
(averaging  approximately 16,000 selling square feet) in  thirty-
three states throughout the United States. Although the Company's
stores  may  be operated under its "Stage", "Bealls" and  "Palais
Royal"  trade  names  depending on the geographical  market,  the
Company  operates  the  vast majority of  the  stores  under  one
concept  and  strategy.  Approximately 70% of  these  stores  are
located in small markets and communities with populations  at  or
below  30,000.  The remainder of the Company's stores operate  in
metropolitan areas, such as Houston, Texas.

       The  Company's  merchandising  strategy  focuses  on   the
traditionally  higher  margin categories of  women's,  men's  and
children's branded apparel, accessories, cosmetics and  footwear.
Merchandise  mix  may  vary from store to  store  to  accommodate
differing  demographic factors.  The Company currently  purchases
merchandise  from a vendor base of approximately six hundred  and
fifty  vendors.   Over  85% of 1999 sales  consisted  of  branded
merchandise, including nationally recognized brands such as  Levi
Strauss,  Liz  Claiborne, Chaps/Ralph Lauren, Calvin  Klein,  Sag
Harbor,  Hanes, Nike, Reebok and Haggar Apparel.  Levi  accounted
for  approximately  6.4% of the Company's 1999 retail  purchases.
No  other  vendor accounted for more than 5%.  In  addition,  the
Company,  through  its  membership  in  Associated  Merchandising
Corporation  ("AMC"),  a  cooperative buying  service,  purchases
imported   merchandise  for  its  private  label   program.   The
membership  provides  the  Company  with  synergistic  purchasing
opportunities  allowing  it to augment  its  branded  merchandise
assortments.   Private  label merchandise purchased  through  AMC
accounted  for  approximately 5% of the  Company's  total  retail
purchases for 1999.

     The Company offers a carefully chosen but broad selection of
moderately-priced,  branded merchandise  which  is  divided  into
distinct  departments  as  follows  (percentages  represent  each
department's contribution to Company sales):

    Department       1999  1998

Men's/Young Men       19%   20%
Misses Sportswear     15    15
Shoes                 12    11
Juniors               10    10
Children               8     9
Accessories & Gifts    8     8
Special Sizes          6     6
Cosmetics              5     5
Intimate               4     4
Dresses & Suits        3     3
Boys                   3     3
Activewear             3     2
Junior Dresses         2     2
Coats                  2     2
                     100%  100%


Employees

      During 1999, the Company employed an average of 15,686 full
and  part-time employees at all of its locations, of which  1,948
were  salaried  and  13,738 were hourly.  The  Company's  central
office  (which includes corporate, credit and distribution center
offices)  employed an average of 607 salaried  and  1,036  hourly
employees  during 1999.  In its stores during 1999,  the  Company
employed   an  average  of  1,341  salaried  and  12,702   hourly
employees.   Such  averages will vary  during  the  year  as  the
Company  traditionally hires additional employees  and  increases
the  hours  of  part-time employees during peak seasonal  selling
periods.  There are no collective bargaining agreements in effect
with  respect  to  any of the Company's employees.   The  Company
believes that relationships with its employees are good.


ITEM 2.        PROPERTIES

     The Company's corporate headquarters is located in a 130,000
square  foot building in Houston, Texas.  The Company leases  the
building  and  most  of  the land at its Houston  facility.   The
Company  owns  a 450,000 square foot distribution center   and  a
credit  department facility, both located in Jacksonville, Texas.
The   Jacksonville  distribution  center  and  credit  department
facility collateralizes the Company's Credit Facility (as defined
herein).  See Note 6 to the Consolidated Financial Statements.


    At  January 29, 2000, the Company operated 648 stores located  in
thirty-three states as follows:
                                    Number
                                      of
                       State        Stores
                      Alabama          4
                      Arizona          4
                      Arkansas        28
                      Colorado         7
                      Florida          2
                      Georgia          1
                      Illinois        15
                      Indiana         16
                      Iowa            13
                      Kansas          25
                      Louisiana       50
                      Maryland         1
                      Michigan         7
                      Minnesota       11
                      Mississippi     17
                      Missouri        22
                      Montana          6
                      Nebraska         4
                      Nevada           3
                      New Mexico      25
                      New York         2
                      Ohio            25
                      Oklahoma        66
                      Oregon           8
                      Pennsylvania     2
                      South Carolina   1
                      South Dakota     6
                      Texas          263
                      Virginia         1
                      Washington       4
                      West Virgina     1
                      Wisconsin        3
                      Wyoming          5
                      Total          648

     Full  line stores range in size from approximately 4,100  to
68,000  selling square feet, with the average being approximately
16,000  selling square feet.  The Company's stores are  primarily
located  in  strip  shopping centers.  All  store  locations  are
leased  except  for  three Bealls stores  and  one  Stage  store,
aggregating  138,000 selling square feet, which are  owned.   The
majority  of  leases  provide for a  base  rent  plus  contingent
rentals, generally based upon a percentage of net sales.

ITEM 3.        LEGAL PROCEEDINGS

      From  time  to  time the Company and its  subsidiaries  are
involved  in  various litigation matters arising in the  ordinary
course of their business.

      On March 30, 1999, a class action lawsuit was filed against
the   Company   and  certain  of  its  officers,  directors   and
stockholders in the United States District Court for the Southern
District  of  Texas  by  John C. Weld,  Jr.,  a  stockholder  who
purchased  125 shares of the Company's common stock on August  3,
1998,  alleging  violations of Sections 10(b) and  20(a)  of  the
Securities  Exchange  Act  of  1934 and  Rule  10b-5  promulgated
thereunder  (the  "Weld Suit").  The Company  believed  that  the
allegations of the Weld Suit are without merit, and on  July  23,
1999,  the  Company  filed a motion to  dismiss.   United  States
District Judge Kenneth Hoyt entered an order on December 8,  1999
dismissing  the  Weld Suit.  The order has been appealed  by  Mr.
Weld.

      On March 28, 2000, the Company filed a lawsuit against Carl
Tooker,  the  Company's former Chairman, Chief Executive  Officer
and President in the District Court of Harris County, Texas.  The
lawsuit  is  an  action  for  damages arising  from  transactions
Mr.  Tooker  engaged in or directed while serving  as  President,
Chief Executive Officer and Chairman of the Board of Directors of
the  Company which transactions benefited him personally or  were
otherwise contrary to his duties as an officer and director. (See
Form  8-K  dated March 9, 2000). The suit also seeks recovery  of
debt  owed  by  Mr. Tooker to the Company pursuant to  loans  and
promissory  notes Mr. Tooker caused the Company to  make  to  him
while  serving in those capacities, and for conversion  of  stock
collateral  pledged  to the Company to secure  his  indebtedness.
The   Company   also  seeks  a  mandatory  injunction   requiring
Mr.  Tooker  to  deposit  into the  registry  of  the  Court  all
remaining  stock  collateral  in  his  possession,  and   for   a
declaratory judgment that Mr. Tooker was properly terminated "for
cause"  under the terms of his employment agreement.  The Company
seeks  to  recover  not  less than an  aggregate  of  $2,755,672,
accrued   interest,  punitive  damages,  costs   and   reasonable
attorneys' fees.

      On  or about April 27, 2000 Mr. Tooker filed an Answer  and
Counterclaim  against  the  Company and  a  Third  Part  Petition
against  the Company's Interim President, Chief Executive Officer
and  Chairman  of  the Board, John J. Wiesner,  Martin  Stringer,
counsel to the Special Committee, and the law firm of McKinney  &
Stringer, P.C.  The answer generally denies all allegations  made
by  the  Company.  Mr. Tooker seeks damages from the  Company  of
approximately  $3.9 million, plus attorney's fees, interest,  and
costs  for breach of his employment contract, and a like  amount,
including  punitive damages, from the third-party defendants  for
alleged tortious interference with his employment contract.   Mr.
Tooker  also seeks to impose a constructive trust on the $300,000
in  the Company's possession for certain contractual benefits  he
claims  to  be due under his employment agreement.  The remaining
claims  seek damages against the Company and in part against  the
third-party  defendants,  totaling  $18  million,  plus  punitive
damages,  fees,  interest and costs, on theories  of  defamation,
civil conspiracy, breach of fiduciary duty and breach of duty  of
good  faith  and  fair  dealing.  The  case  is  in  its  initial
development, prior to any discovery.  The Company and the  third-
party defendants dispute his allegations and intend to vigorously
defend all of Mr. Tooker's claims.

      In  March 2000, eleven former employees of SRI d/b/a Palais
Royal,  filed  two separate suits in the United  States  District
Court for the Southern District of Texas against the Company, SRI
and Mary Elizabeth Pena, arising out of alleged conduct occurring
over an unspecified time while the plaintiffs were working at one
or  more  Palais  Royal stores in the Houston, Texas  area.   The
plaintiffs  allege that on separate occasions they  were  falsely
accused  of  stealing merchandise and other company property  and
giving discounts for purchases against company policy.  The suits
accuse   the   defendants  of  defamation,  false   imprisonment,
intentional infliction of mental distress, assault and  violation
of the Racketeer Influenced and Corrupt Organizations (RICO) Act.
The  claims  seek  unspecified damages for mental  anguish,  lost
earnings, exemplary damages, treble damages, interest, attorneys'
fees  and costs.  The Company denies the allegations and  intends
to vigorously defend the claims.

ITEM  4.         SUBMISSION  OF MATTERS TO A  VOTE  OF  SECURITY-
HOLDERS

     No matters were submitted to a vote of security holders
during the quarter ended January 29, 2000.

                             PART II

ITEM 5.        MARKET FOR THE REGISTRANT'S COMMON EQUITY AND
          RELATED STOCKHOLDER MATTERS

     The Company's authorized common equity securities consist of
par  value $0.01 per share common stock ("Common Stock") and  par
value  $0.01  per  share Class B common stock  ("Class  B  Common
Stock").  Prior to April 16, 1998, the Common Stock was quoted on
the  NASDAQ  National  Market System  under  the  symbol  "STGE".
Beginning  April  16,  1998, the Company's Common  Stock  started
trading  on  the New York Stock Exchange under the symbol  "SGE".
As  of May 30, 2000, there was one holder of Class B Common Stock
and  299  holders of record of Common Stock. The following  table
sets  forth, for the periods indicated, the high, low and closing
prices  for  the Common Stock as reported by the New  York  Stock
Exchange:
                                      Common Stock Prices
                                    High     Low     Close
  Quarter ended May 2, 1998        $53.00   $35.75  $51.13
  Quarter ended August 1, 1998      53.75    25.00   25.44
  Quarter ended October 31, 1998    26.13     8.75   13.25
  Quarter ended January 30, 1999    15.00     6.75    8.00
  Quarter ended May 1, 1999          9.25     5.00    6.44
  Quarter ended July 31, 1999        8.13     5.06    6.44
  Quarter ended October 30, 1999     9.75     4.81    4.81
  Quarter ended January 29, 2000     5.00     1.38    1.38

    The Company has not declared or paid any cash dividends  on
its  Common Stock since its initial public offering and does  not
expect  to  pay cash dividends for the foreseeable  future.   The
Company  anticipates that, for the foreseeable  future,  earnings
will   be   reinvested  in  the  business  and  used  to  service
indebtedness.   The  Company's existing indebtedness  limits  its
ability  to  pay  dividends.   The  declaration  and  payment  of
dividends  by  the Company are subject to the discretion  of  the
Board.  Any future determination to pay dividends will depend  on
the Company's results of operations, financial condition, capital
requirements,   contractual  restrictions   under   its   current
indebtedness and other factors deemed relevant by the Board.

      On  June 6, 2000, the New York Stock Exchange informed  the
Company that the trading of the Company's stock will be suspended
immediately.  Following the suspension, application will be  made
by  the  New  York Stock Exchange to the Securities and  Exchange
Commission to delist the Company's stock.

               ITEM 6.        SELECTED FINANCIAL DATA

      The  following  sets forth selected consolidated  financial
data  for  the  periods  indicated.   The  selected  consolidated
financial  data  were  derived  from,  and  should  be  read   in
conjunction   with,   the   Company's   Consolidated    Financial
Statements.   All dollar amounts are stated in thousands,  except
for per share data.

                                               Fiscal Year
                                         1999              1998
Statement of operations data:
  Net sales                           $1,121,567         1,173,547
  Cost of sales and related
   buying, occupancy and
   distribution expenses                 897,117           839,238
  Gross profit                           224,450 (2)       334,309
  Selling, general and
   Administrative expenses               387,816 (3)       271,477
  Store opening and closure
   program costs                          44,986 (4)        10,192
  Operating income (loss)               (208,352)           52,640
  Interest, net                           48,634            46,471
  Income (loss) before income
   tax, extraordinary item and
   cumulative effect of change
   in accounting principle              (256,986)            6,169
  Income tax expense                      20,217 (5)         2,455
  Income (loss) before extraordinary
   item and cumulative effect of
   change in accounting principle       (277,203)            3,714
  Extraordinary item, net of
   tax, early retirement of debt            (749)              --
  Cumulative effect of change in
   accounting principle, net of tax,
   reporting costs of start-up
   activities                             (3,938)              --
  Net income (loss)                    $(281,890)            3,714

  Basic earnings per common
   share before extraordinary item
   and cumulative effect of change
   in accounting principle                $(9.89)            $0.13
  Basic earnings (loss) per
   common share                          $(10.06)            $0.13
  Basic weighted average common
   shares outstanding                     28,028            27,885
  Diluted earnings per common share
   before extraordinary item and
   cumulative effect of change in
   accounting principle                   $(9.89)            $0.13
  Diluted earnings (loss)
   per common share                      $(10.06)            $0.13
  Diluted weighted average
   common shares outstanding              28,028            28,428
Margin and other data:
  Gross profit margin                       20.0%             28.5%
  Selling, general and
   administrative expense rate              34.6%             23.1%
  Operating income (loss) margin           (18.6%)             4.5%
Store data:
  Comparable store sales growth             (7.0%)            (3.0%)
  Store Openings                              10                86
  Store Closings                              41                14
  Number of stores open at
   end of period                             648               679
  Total selling area square
   footage (thousands)                    10,290            10,548
Balance sheet data (at end of period):
  Working capital                      $(258,281)         $368,138
  Total assets                           554,687           857,680
  Long-term debt                             --            487,968
  Stockholders' equity (deficit)         (74,967)          204,392

                                              Fiscal Year
                                        1997              1996
Statement of operations data:
  Net sales                          $1,073,316          $776,550
  Cost of sales and related
   buying, occupancy and
   distribution expenses                730,179           532,563
  Gross profit                          343,137           243,987
  Selling, general and
   Administrative expenses              240,011           172,579
  Store opening and closure
   program costs                          8,686             2,838
  Operating income (loss)                94,440            68,570
  Interest, net                          38,277            45,954
  Income (loss) before income
   tax, extraordinary item and
   cumulative effect of change
   in accounting principle               56,163            22,616
  Income tax expense                     21,623             8,594
  Income (loss) before extraordinary
   item and cumulative effect of
   change in accounting principle        34,540            14,022
  Extraordinary item, net of tax,
   early retirement of debt             (18,295)          (16,081)
  Cumulative effect of change in
   accounting principle, net of tax,
   reporting costs of start-up
   activities                               --                --
  Net income (loss)                     $16,245           $(2,059)
  Basic earnings per common share
   before extraordinary item and
   cumulative effect of change in
   accounting principle                   $1.34             $0.91
  Basic earnings (loss) per
   common share                           $0.63            $(0.13)
  Basic weighted average common
   shares outstanding                    25,808            15,394
  Diluted earnings per common share
   before extraordinary item and
   cumulative effect of change in
   accounting principle                   $1.30             $0.88
  Diluted earnings (loss) per
   common share                           $0.61            $(0.13)
  Diluted weighted average common
   shares outstanding                    26,483            15,927
Margin and other data:
  Gross profit margin                      32.0%             31.4%
  Selling, general and
   administrative expense rate             22.4%             22.2%
  Operating income (loss) margin            8.8%              8.8%
Store data:
  Comparable store sales growth             4.1%              3.3%
  Store Openings                            301 (6)            69
  Store Closings                              9                10
  Number of stores open at
   end of period                            607               315
  Total selling area square
   footage (thousands)                    9,557             5,670
Balance sheet data (at end of period):
  Working capital                      $318,064          $235,219
  Total assets                          759,396           509,283
  Long-term debt                        395,248           298,453
  Stockholders' equity (deficit)        205,078            92,266

                                              Fiscal Year
                                        1995 (1)
Statement of operations data:
  Net sales                            $682,624
  Cost of sales and related buying,
   occupancy and distribution expenses  468,347
  Gross profit                          214,277
  Selling, general and
   Administrative expenses              149,102
  Store opening and closure
   program costs                          3,689
  Operating income (loss)                61,486
  Interest, net                          43,989
  Income (loss) before income tax,
   extraordinary item and cumulative
   effect of change in accounting
   principle                             17,497
  Income tax expense                      6,767
  Income (loss) before extraordinary
   item and cumulative effect of
   change in accounting principle        10,730
  Extraordinary item, net of tax,
   early retirement of debt                 --
  Cumulative effect of change in
   accounting principle, net of tax,
   reporting costs of start-up
   activities                               --
  Net income (loss)                     $10,730
  Basic earnings per common share
   before extraordinary item and
   cumulative effect of change in
   accounting principle                   $0.88
  Basic earnings (loss) per
   common share                           $0.88
  Basic weighted average
   common shares outstanding             12,255
  Diluted earnings per common
   share before extraordinary item
   and cumulative effect of change
   in accounting principle                $0.86
  Diluted earnings (loss)
   per common share                       $0.86
  Diluted weighted average
   common shares outstanding             12,483
Margin and other data:
  Gross profit margin                      31.4%
  Selling, general and
   administrative expense rate             21.8%
  Operating income (loss) margin            9.0%
Store data:
  Comparable store sales growth             0.8%
  Store Openings                             68
  Store Closings                              0
  Number of stores open at
   end of period                            256
  Total selling area square
   footage (thousands)                    4,886
Balance sheet data (at end of period):
  Working capital                      $170,108
  Total assets                          408,254
  Long-term debt                        380,039
  Stockholders' equity (deficit)        (72,314)

________________________

(1)  1995  includes 53 weeks. Comparable store sales  growth  for
     1995  has  been  determined based on a  comparable  52  week
     period.

(2)  Includes  $69.3 million of unusual charges related to  store
     closings, lower of cost or market reserves for seasonal inventory
     and LIFO inventory reserves.  See Item 7 "Significant Events"
     below.

(3)  Includes  $115.9 million of unusual charges related  to  the
     write down of long-lived assets, including goodwill, and certain
     other charges.  See Item 7 "Significant Events" below.

(4)  Includes   $44.2  million  of  costs  associated  with   the
     Company's 1999 and 2000 store closure programs.  See Item  7
     "Significant Events" below.

(5)  Includes  a  $89.5 million valuation allowance provided  for
     certain deferred tax assets. See Item 7 "Significant Events"
     below.

(6)  Includes  104 stores acquired from C. R. Anthony Company  in
     1997  which  were not converted to the Company's format  and
     trade names until 1998.

ITEM 7.        MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
          CONDITION AND RESULTS OF OPERATIONS

"Safe Harbor" Statement under the Private Securities Litigation

Reform Act of 1995.

      Certain items discussed or incorporated by reference herein
contain   forward-looking  statements  that  involve  risks   and
uncertainties  including,  but not limited  to,  the  ability  to
obtain financing on terms reasonably satisfactory to the Company,
the  ability of the Company to obtain normal trade terms from its
vendors,  the ability of the Company to comply with  the  various
covenant  requirements contained in the Company's debt agreements
and  the  demand  for  apparel.  The demand for  apparel  can  be
affected by weather patterns, levels of competition, competitors'
marketing strategies, changes in fashion trends, availability  of
product  on  normal payment terms and the failure to achieve  the
expected  results  of the Company's merchandising  and  marketing
plans  as  well  as  its store opening and  closing  plans.   The
occurrence of any of the above have had and can continue to  have
a material and adverse impact on the Company's operating results.
See  "Risk  Factors" below.  Certain information herein  contains
estimates  which represent management's best judgment as  of  the
date  hereof  based on information currently available;  however,
the Company does not intend to update this information to reflect
developments  or information obtained after the date  hereof  and
disclaims any legal obligation to the contrary.

General

      Overview.   The  Company  operates  family  apparel  stores
offering  moderately-priced,  nationally  recognized  brand  name
apparel, accessories, cosmetics and footwear in approximately 500
small  towns  and communities throughout the United States.   The
Company  has  recognized the high level of  brand  awareness  and
demand  for  fashionable, quality apparel by consumers  in  small
markets  and  has  identified these markets as a  profitable  and
underserved niche.  The Company has developed a franchise focused
on small markets offering a broad range of brand name merchandise
with a high level of customer service in convenient locations.

      At  January 29, 2000, the Company, through its wholly-owned
subsidiary   Specialty  Retailers,  Inc.,  operated  648   stores
(averaging  approximately 16,000 selling square feet) in  thirty-
three   states  throughout  the  United  States.   Although   the
Company's  stores  may be operated primarily under  its  "Stage",
"Bealls"  and  "Palais  Royal"  trade  names  depending  on   the
geographical  market, the Company operates the vast  majority  of
the stores under one concept and strategy.  Approximately 70%  of
these  stores  are located in small markets and communities  with
populations  at or below 30,000.  The remainder of the  Company's
stores  operate in metropolitan areas, such as suburban  Houston,
Texas.

     Significant  Events.   As a result of  the  Company's  poor
financial performance, lack of adequate trade support to fund its
inventory   working  capital  requirements,  lack  of  sufficient
financial flexibility and liquidity, and violations under certain
covenants  under its various debt agreements, the  Company  filed
for  protection under Chapter 11 of Title 11 of the United States
Bankruptcy  Code  ("Chapter 11") on June 1, 2000  in  the  United
States Bankruptcy Court for the Southern District of Texas (  the
"Court"). The Company  has negotiated a $450.0 million debtor-in-
possession  financing  agreement (the  "DIP  Financing")  with  a
lender  to  finance  the Company's working  capital  requirements
during  Chapter 11 reorganization proceedings.  On June 2,  2000,
the Court approved among other things, the proposed DIP Financing
subject  to certain conditions. Under the Court's Interim  Order,
the Court limited the amount available under the DIP Financing to
$385.0  million  pending a Final Order. Proceeds  under  the  DIP
Financing  will  be  used  to  retire  the  Company's    existing
Accounts  Receivable Program and Senior Revolving Credit Facility
(defined herein) and for general working capital purposes.

     Under  Chapter 11, the Company will operate its business  as
debtor-in-possession, subject to the approval of  the  Bankruptcy
Court  for certain proposed actions.  Additionally, one  or  more
creditor  committees will be formed and would have the  right  to
review   and  object  to  any  non-ordinary  course  of  business
transactions and participate in the formulation of  any  plan  or
plans of reorganization.

     As  of  the  petition date, actions to collect  pre-petition
indebtedness are stayed and other contractual obligations may not
be  enforced  against the Company.  In addition, the Company  may
reject  executory  contracts and lease obligations,  and  parties
affected  by these rejections may file claims with the Bankruptcy
Court    in   accordance   with   the   reorganization   process.
Substantially all liabilities as of the petition date are subject
to  settlement under a plan of reorganization to be voted upon by
all impaired classes of creditors and equity security holders and
approved by the Bankruptcy Court.

     As  a result of the Company's poor financial performance for
1999,  the  Company  performed a cash flow analysis  as  required
under  Statement  of  Financial  Accounting  Standards  No.  121,
"Accounting for the Impairment of Long-Lived Assets and for Long-
Lived  Assets to Be Disposed of" and Accounting Principles  Board
Opinion  No. 17. This analysis resulted in the Company  recording
an  impairment loss of $41.7 million in 1999, consisting of $26.0
million  in incremental depreciation and amortization related  to
property,  equipment and leasehold improvements  associated  with
underperforming stores and $15.7 million related to goodwill. The
impairment   loss   is   included   in   selling,   general   and
administrative   expense   in  the  accompanying   statement   of
operations. As a result of the impact of the Company's Bankruptcy
Filing  on  June  1,  2000 on estimated future  cash  flows,  the
Company reevaluated the recoverability of its remaining goodwill.
Based   upon  this  re-evaluation,  the  Company  wrote-off   the
remaining  balance  of goodwill amounting to  $67.9  million  and
other intangible assets amounting to $1.0 million during 1999.

     The accompanying consolidated financial statements have been
prepared  on a going concern basis, which contemplates continuity
of   operations,   realization  of  assets  and  liquidation   of
liabilities  in the ordinary course of business.  However,  as  a
result  of  the Chapter 11 filing and circumstances  relating  to
this  event,  including the Company's highly leveraged  financial
structure  and recurring losses from operations as  reflected  in
the consolidated financial statements, such realization of assets
and   liquidation  of  liabilities  is  subject  to  uncertainty.
Further,  a  plan of reorganization could materially  change  the
amounts reported in the consolidated financial statements,  which
do  not  give effect to any adjustments to the carrying value  of
assets  or  amounts of liabilities that might be necessary  as  a
consequence of a plan of reorganization. Additionally, there will
likely be additional store closures as part of the reorganization
process which would result in additional adjustments. The ability
of  the Company to continue as a going concern is dependent upon,
among  other  things, confirmation of a plan  of  reorganization,
future  profitable operations, the ability to comply with debtor-
in-possession  agreements and the ability to generate  sufficient
cash  from  operations and financing sources to meet obligations.
Additionally, the accompanying consolidated financial  statements
do  not  include  any adjustments that would be required  if  the
Company were in liquidation.

     Substantially all of the Company's liabilities  are  subject
to  settlement  under reorganization proceedings.  The  Company's
debt  to banks and bondholders is in default of the terms of  the
applicable loan agreements, notes and debentures.  For  financial
reporting  purposes, those liabilities and obligations have  been
classified  as  current liabilities.  The  ultimate  adequacy  of
security for any secured debt obligations and settlement  of  all
liabilities and obligations cannot be determined until a plan  of
reorganization is confirmed.

    On  March 9, 2000, the Company announced that it had completed  a
new  $35.0  million  senior revolving credit facility.   The  new
facility increased the current borrowing capacity of the  Company
to  $235.0 million when combined with its existing $200.0 million
revolving credit facility.  Both facilities will expire  on  June
14,  2002.   The  new  $35.0 million facility  is  secured  by  a
perfected  first priority security interest on the  inventory  of
the Company.  Additionally, the Company granted the lenders under
the existing $200.0 million revolving credit facility a secondary
lien  on  $50.0 million of inventory as well as a first  lien  on
store furniture and fixtures and certain other assets.  The $50.0
million secondary lien will be reduced by any amounts outstanding
under  the  new  $35.0 million senior revolving credit  facility.
Therefore, the maximum lien on the Company's inventory  is  $50.0
million  under the combined facilities.  Under the terms  of  the
new  credit  facility,  the Company will issue  warrants  to  the
lenders  to  purchase  7.5% of the Company's  outstanding  common
stock.   The exercise price under the warrants will be determined
based  upon the average closing price of the Company's stock  for
the  30 days following the date of commitment.  The warrants will
expire  on March 6, 2003.  The Company repaid amounts outstanding
under the Senior Revolving Credit Facility with proceeds from its
DIP  Financing.  See "Liquidity and Capital Resources"  below  as
well as Note 6 to the Consolidated Financial Statements.
  On  February  22, 2000, the Company announced the departure  of
Carl  Tooker  who  was  Chairman,  Chief  Executive  Officer  and
President  of the Company.  The Company stated that Mr.  Tooker's
departure  was the result of an inquiry conducted  by  a  special
committee consisting of all of the non-management members of  the
Board  of  Directors,  which reviewed  transactions  between  the
Company and Mr. Tooker.  The effect of the transactions has  been
included in the Company's results for prior periods and  are  not
material to the financial condition or operations of the Company;
however, these transactions had not been properly reported to the
Company's  Board of Directors.  With Mr. Tooker's departure,  the
Board will oversee operations and coordinate the search for a new
Chief  Executive Officer.  The Board has appointed Director  John
J.  (Jack) Wiesner Chairman, Interim Chief Executive Officer  and
President.  The other members of the Board have agreed to  assist
Mr.  Wiesner as necessary.  The Company is actively conducting  a
search  for a new Chief Executive Officer.  In addition,  certain
other  members  of  senior  management  have  resigned  from  the
Company.   The duties of these members of senior management  have
been reassigned to existing members of management.
On  February 3, 2000, the Company announced that its bank lending
group  had amended certain provisions contained within its $200.0
million  Credit  Facility Agreement.  The  amendment,  which  was
effective  as of that date, waived the Company's compliance  with
the financial covenants contained in the credit agreement for the
fourth  quarter of 1999.  In addition, the amendment revised  the
financial covenants for the first three quarters of 2000 as  well
as the requirements under the clean down provision.

    During  the  fourth  quarter of 1999, the  Company  recorded
certain  significant pretax charges aggregating  $205.7  million.
Of  the total, $62.0 million was charged to cost of sales, $115.9
million  was  charged  to  selling,  general  and  administrative
("SG&A") expenses while the balance of $27.8 million was  charged
to  store opening and closure program costs.  With respect to the
charge to cost of sales, $54.0 million related to a lower of cost
or  market  reserve  for  excess  fall  clearance  inventory  and
inventory  to be liquidated in connection with the store  closure
program  announced  on February 3, 2000 (see  below)  while  $8.0
million  was a LIFO charge resulting from an overall decrease  in
the  level of inventory at year end.  The charge to SG&A expenses
for  the  fourth quarter is comprised of a $110.6  million  write
down  of  long-lived  assets  in  accordance  with  Statement  of
Financial  Accounting Standards No. 121 and Accounting Principles
Board  Opinion No. 17 (of this amount, $84.6 million  relates  to
goodwill  and other intangibles and the remaining amount  relates
to  other  long-lived assets), a $2.8 million  provision  against
certain  miscellaneous receivables, $0.6 million associated  with
severance for the Company's work force reduction program and $1.9
million  associated with certain costs related to the refinancing
of   the  Company's  accounts  receivable  program  completed  in
November  1999.  The  store opening and closure  costs  of  $27.8
million for the fourth quarter reflect the costs associated  with
additional  store  closures announced on  February  3,  2000.  In
addition,  income tax expense includes an $89.5 million valuation
allowance  recorded during the fourth quarter related to  certain
deferred  tax  assets  (see  Note  11  -  Income  Taxes  to   the
Consolidated Financial Statements).

    On  November 9, 1999, the Company completed a refinancing of  the
existing  term and revolving certificates outstanding  under  its
Accounts   Receivable  Program  (see  Note  4  to  the  Company's
Consolidated  Financial  Statements).   In  connection  with  the
refinancing,  the  Company's special  purpose  off-balance  sheet
trust  (the  "Trust") replaced the previously existing  term  and
revolving  certificates with new term and revolving  certificates
(the  "New  Certificates").   The New Certificates  provided  the
Company with a maximum availability of $329.9 million, subject to
the  amount  of  receivables held in the Trust.  Based  upon  the
amount  of  receivables in the Trust at the time of closing,  the
Company  received approximately $292.4 million of  proceeds.   Of
this amount, approximately $259.3 million was used to retire  the
outstanding   balances  under  the  previously   existing   Trust
certificates,  which  were  scheduled  to  begin  amortizing   in
December  of  1999.  The remainder of the proceeds were  used  to
redeem  the previously existing $30.0 million aggregate principle
amount of SRI Receivables Purchase Co., Inc. ("SRPC") 12.5% Trust
certificate-backed  notes and to pay for other  costs  associated
with  the  refinancing.  In connection with the refinancing,  the
Company   recorded   an   after-tax   extraordinary   charge   of
approximately $0.7 million in the fourth quarter of 1999  related
to  the  early retirement of debt.  The Company also recorded  an
additional  $1.9 million of pretax costs in selling, general  and
administrative ("SG&A") expenses associated with the  refinancing
during  the fourth quarter of 1999. The Company redeemed the  New
Certificates with proceeds from its DIP Financing.

    During the second quarter of 1999, the Company announced a  store
closure  program under which the Company closed approximately  35
under  performing stores during the last three  quarters  of  the
year.   In connection with the store closure program, the Company
recorded  a  total  of $23.7 million of pretax costs  during  the
second  and  third  quarters of 1999, of which  $7.3  million  is
included  in cost of sales while the remaining $16.4  million  is
included  in  store opening and closure program  costs.   Of  the
total   $23.7  million  of  costs,  approximately  $2.5   million
represented  severance and lease termination costs, approximately
$2.5  million represented operating costs for the stores  in  the
closure  program  during the second and third quarters  of  1999,
approximately $7.3 million represented a lower of cost or  market
reserve  related to the inventory to be liquidated in the  stores
in the closure program while the balance related primarily to the
write-off  of  fixed assets and intangibles associated  with  the
stores in the closure program.

    The  financial information, discussion and analysis  that  follow
should  be  read  in conjunction with the Company's  Consolidated
Financial Statements included elsewhere herein.
Results of Operations

      The  following  sets forth the results of operations  as  a
percentage of sales for the periods indicated:
                                           Fiscal Year
                                    1999      1998       1997
      Net sales                    100.0%    100.0%     100.0%
      Cost of sales and related
        buying, occupancy and
        distribution expenses       80.0      71.5       68.0
      Gross profit margin           20.0      28.5       32.0
      Selling, general and
          administrative expenses   34.6      23.1       22.4
      Store opening and closure
        program costs                4.0       0.9        0.8
      Operating income (loss)
        margin                     (18.6)      4.5        8.8
      Net interest expense           4.3       4.0        3.6
        Income (loss) before
        income tax, extraordinary
        item and cumulative
        effect of change in
        accounting principle       (22.9)%     0.5%       5.2%

1999 Compared to 1998

     Sales for the year ended January 29, 2000 decreased 4.4%  to
$1,121.6 million from $1,173.5 million for the year ended January
30,  1999.  The decrease in sales for 1999 reflects, among  other
things, the net reduction of 31 stores during the year and a 7.0%
decline  in  comparable  store sales.   Management  believes  the
majority   of   the  decline  in  comparable  store   sales   was
attributable  to  (i)  the impact on the  first  quarter  of  the
aggressive   management   of  the  Company's   inventory   levels
throughout the 1998 fall selling season, (ii) the impact  on  the
second  and  third  quarters of the Company's  more  conservative
promotional  cadence  throughout the two periods  and  (iii)  the
impact  on  the  fourth quarter of the softness in the  Company's
sales during the Christmas selling period.

     The  Company's  aggressive inventory  management  activities
that  were  put  into place during the 1998 fall  selling  season
negatively  impacted  the Company's merchandise  mix  and,  to  a
lesser  extent, the Company's customer base.  As  a  result,  the
Company  began the first quarter with significantly lower  levels
of inventory on a comparable store basis as compared to the prior
year's  first  quarter  levels,  particularly  with  respect   to
clearance  merchandise.  The lower levels of clearance inventory,
as  well  as  the continued aggressive pricing on this  clearance
merchandise throughout February, was a significant contributor to
the decline in comparable store sales for the first quarter.   In
addition,  sales for the Easter selling period were  softer  than
expected  as  a  result  of lower than planned  inventory  levels
during the period.

     Sales  results  for  the  second  and  third  quarters  were
negatively  impacted by a reduction in the number of  promotional
events and a lower level of price discounting as compared to  the
same  periods  in the prior year.  While the Company  anticipated
that  this  strategy  would negatively  impact  sales,  the  more
conservative   promotional  cadence  was  designed   to   improve
merchandise  margins  by increasing the sell-through  of  regular
priced goods.   In addition, comparable store sales for the third
quarter  were negatively impacted by a reduction in the level  of
clearance  activities during the early part  of  the  quarter  as
compared  to  last year.  Due to inventory management initiatives
that  the  Company put into place during the early part of  1999,
the  level  of  seasonal clearance merchandise  on  hand  at  the
beginning  of  the third quarter of 1999 was significantly  below
last year's level and, therefore, sales for the third quarter  of
1999 were negatively impacted as compared to the third quarter of
1998.

     Finally, management believes that the weakness in sales over
the  Christmas  holiday  period reflects an  increased  level  of
competitive  promotional activity during the period  as  well  as
inventory  management issues during the fourth quarter  of  1999.
As  a  result, the Company ended the year with an abnormally high
portion  of  its  inventory in fall clearance product  which  has
required  significant markdowns to sell during the first  quarter
of  2000.  As a result, the Company recorded a lower of  cost  or
market  reserve  for  this seasonal inventry  during  the  fourth
quarter  (see  Item  7  "Significant Events"  above  and  further
discussion below).

     Gross profit decreased 32.8% to $224.5 million for 1999 from
$334.3  million for 1998.  Gross profit, as a percent  of  sales,
decreased to 20.0% for the current year from 28.5% for the  prior
year.  The lower gross profit percentage for 1999 reflects, among
other   things,  (i)  the  impact  of  the  increased  level   of
promotional activity utilized during the fourth quarter of  1999,
(ii)  the  negative sales leverage associated with the  Company's
fixed  buying,  occupancy  and distribution  expenses  which  are
included  in cost of goods sold, (iii) lower vendor discounts  on
new  store inventory purchases and reduced levels of store  grand
opening  sales,  which typically carry a higher  level  of  gross
margin, as a result of the reduction in the number of new  stores
opened  during  1999 as compared to 1998, (iv) the  recording  of
lower  of  cost or market reserves during the second  and  fourth
quarters  aggregating  $61.3 million, (v) an  $8.0  million  LIFO
charge  relating  to  an overall decrease  in  inventories  which
resulted  in  the  liquidation of certain  high  cost  historical
inventory  layers and (vi) higher than anticipated net  shrinkage
expense.   The  lower of cost or market reserves recorded  during
these  two  periods  relate  to inventory  to  be  liquidated  in
conjunction   with  store  closures  and  the  excess   Christmas
clearance inventory as discussed above. The decline in the  gross
profit  percentage  was  partially offset by  higher  merchandise
margins during the second and third quarters of the current  year
resulting from a reduction in the level of clearance sales and  a
more  conservative  promotional  cadence  followed  during  these
periods.

     SG&A  expenses  for 1999 increased 42.8% to  $387.8  million
from  $271.5 million in the comparable period of 1998 and,  as  a
percent of sales, increased to 34.6% from 23.1% in the comparable
period  last  year. SG&A expenses for 1999 reflect,  among  other
things,  a  $110.6  million write down of  long-lived  assets  in
accordance  with Statement of Financial Accounting Standards  No.
121 and Accounting Principles Board Opinion No. 17 consisting  of
increased depreciation and amortization of $26.0 million  related
to property, equipment and leasehold improvements associated with
underperforming   stores  and  associated  goodwill   and   other
intangibles  of  $84.6 million, a $2.8 million provision  against
certain miscellaneous receivables, $0.6 million of severance  for
workforce  reduction  programs and $1.9 million  associated  with
certain  costs  related  to  the  refinancing  of  the  Company's
Accounts Receivable Program which was completed in November 1999.
SG&A expenses for the current year benefited from an increase  in
the fair value of the Company's retained interest in its accounts
receivable  trust,  the  result of  which  is  included  in  SG&A
expenses,  reduced  payroll and payroll  related  costs  and  the
Company's  continuing efforts in controlling SG&A  expenses.  The
reduction in payroll related costs was primarily associated  with
reduced vacation expense resulting from a change in the Company's
employee  benefit program during the first quarter of this  year.
The current year SG&A expenses also benefited from a reduction in
operating costs associated with the stores included in the  store
closure  program which was implemented during the second  quarter
of 1999.

     Store  opening and closure program costs for 1999  of  $45.0
million  reflect  $0.8 million of costs associated  with  10  new
stores  opened during 1999, as well as costs associated with  the
Company's store closure programs.

     As  a result of the factors discussed above, the Company had
an  operating  loss  of $208.4 million for 1999  as  compared  to
operating  income of $52.6 million for the comparable  period  in
1998.

     Net  interest  expense  for 1999  increased  4.5%  to  $48.6
million from $46.5 million for the comparable period in 1998  due
to  a  higher  level  of average borrowings  outstanding  and  an
increase in overall borrowing rates.

      Income  tax  expense for 1999 of $20.3 million includes  an
$89.5  million valuation allowance provided for certain  deferred
tax assets.

     As a result of the foregoing, the Company's net loss, before
extraordinary  item  and  the  cumulative  effect  of  change  in
accounting  principle, for the year ended January  29,  2000  was
$277.2 million as compared to net income of $3.7 million for  the
year ended January 30, 1999.

     In  connection  with the adoption of SOP 98-5,  the  Company
recorded the cumulative effect of change in accounting principle,
net of tax, of $3.9 million during the first quarter of 1999. The
charge  reflects the write-off of the unamortized  organizational
costs associated with the Company's accounts receivable trust and
credit card bank.  During the fourth quarter of 1999, the Company
recorded  an extraordinary item, net of tax, of $0.7  million  in
connection  with  the early retirement in November  1999  of  the
$30.0  million  aggregate principal amount of  SRPC  12.5%  Trust
certificate-backed notes.

1998 Compared to 1997

     Sales for the year ended January 30, 1999 increased 9.3%  to
$1,173.5 million from $1,073.3 million for the year ended January
31,  1998.  The  increase  in  sales  was  primarily  due  to  an
approximately $132.8 million increase in sales from stores opened
or  acquired  during  1998 and 1997 which  are  not  included  in
comparable  store  sales, partly offset  by  a  3.0%  decline  in
comparable store sales.  Management believes the majority of  the
decline  in  comparable store sales was attributable to  (i)  the
extreme  hot  weather and drought conditions  during  the  second
quarter of 1998 in a substantial portion of the Company's  market
area, (ii) the unseasonably warm weather which existed throughout
the  majority  of  the 1998 Christmas selling period,  (iii)  the
implementation  of a "value pricing" program on selected  private
label  merchandise and (iv) the aggressive but prudent management
of  the  Company's inventory levels throughout the  fall  selling
season.

     The  extreme weather conditions which impacted the  majority
of  the Company's markets during late June and July 1998 resulted
in  reduced  customer  traffic  and changed  customers'  spending
patterns during this period.  As a result, comparable store sales
for the second quarter decreased 5.0%.  Unseasonably warm weather
conditions  in most markets in the third and fourth  quarters  of
1998  negatively  impacted  the sales  of  the  traditional  cold
weather  categories  of  merchandise.  In response,  the  Company
accelerated  its  promotional activities during  this  period  by
increasing  the level of permanent and promotional  markdowns  on
its  seasonal  merchandise.  This strategy  lowered  the  average
retail  unit  price of merchandise sold during the  fall  selling
season which negatively impacted net sales.  As a result of these
factors and those discussed below, comparable store sales for the
fall selling season decreased 4.3%.

     In  order to mitigate any potential economic impact that the
record summer heat and drought conditions had on the small market
communities   in   which  the  Company  operates,   the   Company
implemented  a value pricing strategy on a small portion  of  its
private label merchandise.  Under the value pricing strategy, the
Company  reduced  the price point on certain  key  private  label
basic  items  for the fall season.  The program was  designed  to
generate sufficient additional unit sales to offset the reduction
in  the  average  unit  selling  price.   Due  to  the  increased
promotional activities discussed above during the fourth quarter,
the  program did not accomplish its goals.  For 1999, based  upon
the  results  of this program, the Company eliminated  the  value
pricing strategy from its merchandise mix.

     Finally,  the  Company  aggressively managed  its  inventory
levels throughout the fall selling season due to the softness  in
overall  sales.   Actions  taken  to  control  inventory   levels
included  a  significant  reduction in the  aggregate  amount  of
merchandise receipts for the fall selling season as well  as  the
acceleration  of  the Company's promotional activities  discussed
above.   The  significant reduction in the receipt flow  for  the
fall selling season negatively impacted the freshness and content
of certain of the Company's merchandise offerings thereby further
depressing  sales levels.  However, as a result of its aggressive
promotional  activities and prudent management of  its  inventory
levels,  retail  inventory per square foot on a comparable  store
basis  at  year-end  1998 was approximately  8%  lower  than  the
corresponding  1997 level. Management believes it has  identified
the  content  issues  within  its merchandise  offerings  created
during 1998 and has put plans in place to address these issues in
1999.

     Gross  profit decreased 2.6% to $334.3 million in 1998  from
$343.1  million  in  1997.  Gross profit as a  percent  of  sales
decreased  to 28.5% in 1998 from 32.0% in 1997.  Contributing  to
the  decline in gross profit were the higher levels of  markdowns
designed   to  stimulate  traffic  during  the  adverse   weather
conditions  in the second quarter and the aggressive  discounting
and  promotional  activity during the second  half  of  the  year
designed  to drive unit sales and liquidate seasonal merchandise.
In  addition,  the  lower  gross profit percentage  reflects  the
impact  of  fixed  buying,  occupancy, and  distribution  expense
components  included in cost of goods sold in relation  to  lower
sales levels as well as higher shrinkage expense.

     Selling, general and administrative expenses increased 13.1%
to  $271.5 million in 1998 from $240.0 million in 1997.  Selling,
general  and  administrative expenses as a percent of  sales  for
1998 increased to 23.1% from 22.4% in 1997.  Factors contributing
to  the  increase in selling, general and administrative expenses
as  a  percent of sales were the negative leverage resulting from
the  reduced  sales  level and the increased promotional  expense
associated  with  the  aggressive  management  of  the  Company's
inventory  level  discussed  above.  Advertising  expenses  as  a
percentage  of  sales were 4.3% in 1998 as compared  to  3.7%  in
1997.  Offsetting these increases were approximately $5.6 million
of  certain duplicative and one-time costs associated with the CR
Anthony  acquisition which were incurred in 1997 as well  as  the
positive  impact of the Company's newly formed credit  card  bank
which  has allowed the Company to charge its customers a  service
charge and late fee rate structure consistent with other national
apparel retailers.

      Store opening and closure costs for 1998 increased to $10.2
million from $8.7 million for the same period in 1997 due  to  an
increase  in the number of stores opened during 1998 as  compared
to 1997.

    Operating  income for 1998 decreased to $52.6 million from  $94.4
million  in  1997 due to the factors discussed above.   Operating
income  as  a percent of sales for 1998  was 4.5% as compared  to
8.8% in 1997.
     Net  interest  expense for 1998 increased   21.4%  to  $46.5
million  from  $38.3  million in 1997 due  to  higher  levels  of
borrowings  under  the  Credit  Facilities  resulting  from   the
Company's expansion program.

     The Company's net income before extraordinary items for 1998
decreased  to $3.7 million as compared to $34.5 million  in  1997
due to the impact of the factors discussed above.

Seasonality and Inflation

      The  Company's business is seasonal and sales traditionally
are  lower  during  the first nine months of the  year  (February
through October) and higher during the last three months  of  the
year  (November  through January).  Working capital  requirements
fluctuate  during  the  year and generally  reach  their  highest
levels during the third and fourth quarters.


                                            Fiscal Year 1999
                                 Q1          Q2          Q3          Q4
       Net sales              $262,591    $269,848    $264,327    $324,801
       Gross profit             70,359      74,021      77,203       2,867
       Operating inc. (loss)     8,391      (8,332)     12,560    (220,971)
       Quarters' operating
        income as a pecent
        of annual                  N/A         N/A         N/A         N/A
       Income (loss) before
        extraordinary item
        and cummulative
        effect of a change in
        accounting principle    (2,269)    (15,091)        224    (260,067)
       Net income (loss)        (4,671)    (15,091)        224    (262,352)

                                            Fiscal Year 1998
                                 Q1          Q2          Q3          Q4
       Net sales              $272,788    $271,805    $271,605    $357,349
       Gross profit             87,225      82,239      75,252      89,593
       Operating inc. (loss)    25,278      12,678       7,226       7,458
       Quarters'operating
        income as a percent
        of annual                   48%         24%         14%         14%
       Income (loss) before
        extraordinary item and
        cummulative effect of
        change in accounting
        principle                9,035         765      (3,152)     (2,934)
        Net income (loss)        9,035         765      (3,152)     (2,934)



      The  Company does not believe that inflation had a material
effect  on  its results of operations during the past two  years.
However,  there  can be no assurance that the Company's  business
will not be affected by inflation in the future.

Liquidity and Capital Resources

     As  a  result  of the Company's poor financial  performance,
lack  of  adequate  trade support to fund its  inventory  working
capital  requirements,  lack of sufficient financial  flexibility
and  liquidity, and violations under certain covenants under  its
various  debt agreements, the Company filed for protection  under
Chapter  11  of  Title  11 of the United States  Bankruptcy  Code
("Chapter  11")  on June 1, 2000 in the United States  Bankruptcy
Court  for  the  Southern District of Texas ( the  "Court").  The
Company   has  negotiated  a $450.0 million  debtor-in-possession
financing  agreement  (the  "DIP Financing")  with  a  lender  to
finance the Company's working capital requirements during Chapter
11  reorganization  proceedings.  On  June  2,  2000,  the  Court
approved  among other things, the proposed DIP Financing  subject
to certain conditions. Under the Court's Interim Order, the Court
limited  the amount available under the DIP Financing  to  $385.0
million  pending a Final Order. Proceeds under the DIP  Financing
will   be  used  to  retire  the  Company's   existing   Accounts
Receivable Program and Senior Revolving Credit Facility  and  for
general working capital purposes.

     If  the  Company  receives a Final Order approving  the  DIP
Financing  as  proposed,  management  believes  there  should  be
sufficient  liquidity  to  fund  the  Company's  working  capital
requirements during the reorganization proceedings; however there
can be no assurances the entire $450.0 million DIP Financing will
be approved by the Court.

     Under  Chapter 11, the Company will operate its business  as
debtor-in-possession, subject to the approval of  the  Bankruptcy
Court  for certain proposed actions.  Additionally, one  or  more
creditor  committees will be formed and would have the  right  to
review   and  object  to  any  non-ordinary  course  of  business
transactions and participate in the formulation of  any  plan  or
plans of reorganization.

     As  of  the  petition date, actions to collect  pre-petition
indebtedness are stayed and other contractual obligations may not
be  enforced  against the Company.  In addition, the Company  may
reject  executory  contracts and lease obligations,  and  parties
affected  by these rejections may file claims with the Bankruptcy
Court    in   accordance   with   the   reorganization   process.
Substantially all liabilities as of the petition date are subject
to  settlement under a plan of reorganization to be voted upon by
all impaired classes of creditors and equity security holders and
approved by the Bankruptcy Court.

      Total working capital decreased $626.4 million to a deficit
of   $258.3  million at January 29, 2000 from $368.1  million  at
January  30,  1999.   The  most significant  changes  in  working
capital  were:  (i)  a decrease of $80.2 million  in  inventories
associated  with the net reduction of 31 stores  during  1999  as
well  as certain significant charges and reserves recorded during
the  fourth  quarter  of  1999  aggregating  $62.0  million,   as
discussed  in "Results of Operations" above, and (ii) a reduction
of  $28.2  million  in undivided interest in accounts  receivable
trust  due to a higher level of borrowings outstanding under  the
Company's Accounts Receivable Program, of which $30.0 million  of
the  increase represents borrowings related to the retirement  of
the  SRPC  notes in November 1999, and (iii) the reclassification
of  long-term debt of $492.4 million to current as  a  result  of
certain covenant violations under the respective debt agreements.

      The  Company's primary capital requirements are for working
capital,  debt  service and capital expenditures.  Cash  interest
payments  were  $45.5 million in 1999. Capital  expenditures  are
generally  for new store openings, remodeling of existing  stores
and  facilities, customary store maintenance and operating system
enhancements  and  upgrades.  Capital  expenditures  were   $22.0
million  during  1999  as  compared to  $88.7  million  in  1998.
Capital expenditures during 1999 were primarily related to 10 new
store   openings,   remodeling  of  existing   stores   and   the
implementation   of  a  new  merchandising  system.    Management
estimates  that capital expenditures will be approximately  $15.0
million  for  2000.  As discussed above, all of the Company  debt
has  been  classified  as  current in the accompanying  financial
statements.

Recent Accounting Pronouncements

      In June 1998, the FASB issued SFAS No. 133, "Accounting for
Derivative  Instruments and Hedging Activities",  which  requires
that  all  derivative financial instruments be  recorded  in  the
financial statements.  SFAS No. 133 is effective for the  Company
in  the  first quarter of 2001, and the Company is in the process
of  ascertaining the impact this new standard will  have  on  its
financial   statements.   In  March   2000,   the   FASB   issued
interpretation  No.  44,  Accounting  for  Certain   Transactions
Involving Stock Compensation which provides guidance for  certain
issues  arising from the application of  APB Opinion No. 25;  the
Company is currently evaluating the impact of application of this
interpretation on its financial statements.

Risk Factors

     Current  Bankruptcy Proceeding: As a result of the Company's
poor  financial  performance, lack of adequate trade  support  to
fund   its  inventory  working  capital  requirements,  lack   of
sufficient  financial flexibility and liquidity,  and  violations
under  certain  covenants under its various debt agreements,  the
Company filed for protection under Chapter 11 of Title 11 of  the
United  States  Bankruptcy Code on June 1,  2000  in  the  United
States Bankruptcy Court for the Southern District of Texas. Under
Chapter  11, the Company will operate its business as  debtor-in-
possession, subject to the approval of the Bankruptcy  Court  for
certain  proposed  actions.  Additionally, one or  more  creditor
committees will be formed and would have the right to review  and
object  to  any non-ordinary course of business transactions  and
participate  in  the  formulation  of  any  plan  or   plans   of
reorganization. There can be no assurances that the Company  will
be successful in reorganizing under Chapter 11 which could result
in liquidation.

      Leverage and Restrictive Covenants: Due to the level of the
Company's  indebtedness under the DIP Financing, any material  or
adverse  development affecting the business of the Company  could
significantly   limit   its  ability  to  withstand   competitive
pressures  or  adverse economic conditions, to take advantage  of
expansion    opportunities   or   other   significant    business
opportunities  that  may arise, to meet its obligations  as  they
become  due  or to comply with the various covenant  requirements
contained  in  the  Company's DIP Financing.   In  addition,  the
Company's   DIP   Financing  imposes  operating   and   financial
restrictions  on  the  Company and certain of  its  subsidiaries.
Such restrictions limit the Company's ability to incur additional
indebtedness,  to  make dividend payments  and  to  make  capital
expenditures in excess of authorized amounts.

      Availability of Merchandise Product on Normal Trade  Terms:
The  Company is highly dependent on obtaining merchandise product
on  normal  trade  terms.  Due to the Company's recent  financial
performance, some of the Company's key vendors have  become  more
restrictive in granting trade credit through either reducing  the
Company's credit lines or shortening payment terms.  In addition,
the  majority of the Company's factors have required  letters  of
credit  to  partially secure the credit lines that these  factors
have  provided to the Company. The tightening of credit from  the
vendor  or factor community has had a material adverse impact  on
the Company's business and financial condition.

     Economic and Market Conditions: A substantial portion of the
Company's  operations are located in the central  United  States.
In  addition, many of the Company's stores are situated in  small
towns  and  rural  environments that are substantially  dependent
upon the local economy.  The retail apparel business is dependent
upon  the  level  of consumer spending, which  may  be  adversely
affected  by  an  economic  downturn or  a  decline  in  consumer
confidence.   An economic downturn, particularly in  the  central
United  States  and  any  state (such as Texas)  from  which  the
Company  derives  a significant portion of its net  sales,  could
have a material and adverse effect on the Company's business  and
financial condition.

      The Company's success depends, in part, upon its ability to
anticipate  and  respond  to changing  consumer  preferences  and
fashion trends in a timely manner.  Although the Company attempts
to  stay  abreast of emerging lifestyle and consumer  preferences
affecting  its merchandise, any sustained failure by the  Company
to  identify and respond to such trends could have a material and
adverse effect on the Company's business and financial condition.

      The  Company's business is seasonal and its quarterly sales
and  profits traditionally have been lower during the first three
fiscal quarters of the year (February through October) and higher
during the fourth fiscal quarter (November through January).   In
addition,  working capital requirements fluctuate throughout  the
year,  increasing  substantially  in  October  and  November   in
anticipation  of  the  holiday season  due  to  requirements  for
significantly higher inventory levels.  Any substantial  decrease
in  sales  for  the last three months of the year  could  have  a
material  and  adverse  effect  on  the  Company's  business  and
financial condition.

      The  Company's business depends, in part, on normal weather
patterns across its markets.  Any unusual weather patterns in the
Company's markets can have a material and adverse impact  on  the
Company's business and financial condition.

       Competition:  The  retail  apparel  business   is   highly
competitive.  Although competition varies widely from  market  to
market,  the  Company faces substantial competition, particularly
in  its  Houston area markets, from national, regional and  local
department   and  specialty  stores.   Some  of   the   Company's
competitors  are  considerably larger than the Company  and  have
substantially  greater financial and other  resources.   Although
the Company currently offers branded merchandise not available at
certain other retailers (including large national discounters) in
its  small market stores, there can be no assurance that existing
or  new competitors will not carry similar branded merchandise in
the future, which could have a material and adverse effect on the
Company's business and financial condition.

      Dependence  on  Key Personnel: The success of  the  Company
depends to a large extent on its management team. Certain members
of  senior  management,  including  the  former  Chief  Executive
Officer,  the  Chief  Financial Officer, the Chief  Merchandising
Officer and the Chief Information Officer have departed from  the
Company. Although the responsibilities of these individuals  have
been  reassigned to other members of management, their  departure
could  have  a material adverse effect on the Company's  business
and financial condition.

     Consumer Credit Risks - Private Label Credit Card Portfolio:
Sales  under  the  Company's private label  credit  card  program
represent  a  significant portion of the Company's business.   In
recent   years,  some  retailers  have  experienced   substantial
increases  in  the  rate  of charge-offs  in  their  credit  card
portfolios.  Any significant  deterioration in the quality of the
Company's accounts receivable portfolio or any adverse changes in
laws  regulating  the granting or servicing of credit  (including
late fees and the finance charge applied to outstanding balances)
could  have  a  material  and adverse  effect  on  the  Company's
business and financial condition.

      Interest  Rate  Risk: Borrowings under  the  Company's  DIP
Financing bear a floating rate of interest.  If market  rates  of
interest  increase,  the  Company's financial  results  could  be
materially  and adversely affected.  See "Liquidity  and  Capital
Resources."

       Centralized  Operations:  The  Company's  buying,  credit,
distribution   and   other  corporate   operations   are   highly
centralized  in  three main locations.  The Company's  operations
could  be  materially affected if a catastrophic event (such  as,
but  not limited to, fire, hurricanes or floods) impacts  use  of
these  facilities.  There can be no assurances that  the  Company
would be successful in obtaining alternative servicing facilities
in a timely manner if such a catastrophic event should occur.

     Year 2000 Compliance: The Company is currently not aware  of
any Year 2000 problems with its information systems or peripheral
systems  and  hardware.   However, the success  to  date  of  the
Company's  Year 2000 efforts cannot guarantee that  a  Year  2000
problem  affecting its systems or those of its major third  party
vendors  will  not become apparent in the future.  In  the  event
that  the  Company or any of its major third party  vendors  does
encounter  any  Year  2000 problems, the  Company's  business  or
operations could be adversely affected.

      The  aggregate  cost  that was paid to  third  parties  who
assisted  in  the  Company's Year 2000 efforts was  approximately
$2.5  million.   These costs were expensed  as  incurred.   These
amounts   did   not  include  any  costs  associated   with   the
implementation of contingency plans or the costs associated  with
the  replacement of information systems, hardware  or  equipment,
substantially all of which was capitalized.

ITEM  7A.  QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT  MARKET RISK

     See: "Risk Factors", above.


ITEM 8.        FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

      See  "Index to Financial Statements and Schedules" included
on page 31 for information required under this Item 8.

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

      The following table lists the names, ages and all positions
held  by the directors and executive officers of Stage Stores  as
of June 1, 2000:
       Name            Age                    Position
   John Wiesner        62   Chairman, Interim Chief Executive Officer
                            and President
   Ernest Cruse        49   Senior Vice President Director of Stores
   Barry Gold          57   Executive Vice President Administration
                            and Assistant to CEO
   Ron Lucas           52   Executive Vice President, Human Resources
   Charles Sledge      34   Senior Vice President Finance, Treasurer
                            and Corporate Secretary
   Jack Bush           65   Director
   Harold Compton      52   Director
   Robert Huth         54   Director
   Richard Jolosky     65   Director
   Carl Tooker         52   Director

      Mr.  Wiesner, who had been a Director since July 1997,  was
appointed Chairman, Interim Chief Executive Officer and President
in February 2000 upon the departure of Carl Tooker, the Company's
former Chairman, Chief Executive Officer and President.  Prior to
joining  the  Company, Mr. Wiesner held varying positions  at  CR
Anthony, including Chairman of the Board, Chief Executive Officer
from  1987  to 1997.  Mr. Wiesner is also a Director of  Lamonts,
Elder-Beerman,  Inc.  and  Loewen Group,  Inc.  and  an  advisory
director of Fiesta Foods, Inc.

      Mr.  Cruse  has  been with the Company since  1966  and  is
currently  Senior Vice President, Director of Stores.   Prior  to
assuming  this position, Mr. Cruse was Senior Vice  President  of
Planning  and  Allocation from February 1999  to  February  2000,
Senior  Vice  President,  Territorial  Manager  of  Stores   from
February 1997 to February 1999, Vice President, Regional  Manager
of  Stores  from  September  1995  to  February  1997,  and  Vice
President,  District  Manager of Stores  from  February  1984  to
September 1995.

     Mr.  Gold joined the Company in March 2000 as Executive Vice
President,  Administration and Assistant to the  Chief  Executive
Officer.   Prior to joining the Company, Mr. Gold  was  Executive
Vice President of Operations, Logistics and Loss Prevention since
March  1998  for  Jumbo Sports.  Jumbo Sports filed  a  voluntary
Chapter  11 Petition under the Federal bankruptcy laws on January
1,  1999.  Mr. Gold previously served as Executive Vice President
of  Stores  and  Operations for L. Luria  and  Son,  a  specialty
retailer,  from  1996  to  1998.  L.  Luria  and  Son  filed  for
protection under Chapter 11 of the Bankruptcy Code on August  13,
1997.  Prior to that he served as Chief Financial Officer of  The
Flax  Art  and  Design  Company,  Inc.  and  Vice  Chairman/Chief
Operating Officer of Fisher Big Wheel.

     Mr.  Lucas  joined the Company in July 1995 as  Senior  Vice
President,  Human  Resources and was promoted to  Executive  Vice
President, Human Resources in March 1998.  Between 1987 and 1995,
Mr.  Lucas  served  as  Vice President, Human  Resources  at  two
different divisions of Limited, Inc., the Limited Stores Division
and  Lane  Bryant.  Previously, he spent seventeen years  at  the
Venture Stores Division of May Co. where from 1985 to 1987 he was
Vice President, Organization Development.

      Mr.  Sledge  joined  the Company  in  April  1996  as  Vice
President,  Controller and was promoted to Senior Vice  President
Finance  and  Treasurer  in  April 1999.  Prior  to  joining  the
Company,   Mr.   Sledge   was  a  Senior   Audit   Manager   with
PricewaterhouseCoopers, LLP, where he was employed since 1989.

      Mr. Bush has been a Director since December 1997.  Mr. Bush
is  also  President  of  Raintree Partners,  Inc.,  a  management
consulting  firm where he has served since 1995.   He  served  as
Chairman,  Director and Chief Executive Officer of  Jumbo  Sports
from December 1997 to March 1999.  Jumbo Sports filed a voluntary
Chapter  11  Petition  under  the  Federal  bankruptcy  laws   on
January  1,  1999.   He  also serves as a  Director  of  TeleQuip
Company and Chairman of the Strategic Board of Directors  of  the
College  of  Business and Public Administration at the University
of  Missouri.   From  August 1991 to August 1995,  Mr.  Bush  was
President,  a Director and a consultant to Michaels Stores,  Inc.
From April 1996 to April 1999, he served as Chief Concept Officer
of  Aaron Bros. Holding Company.  Mr. Bush is also Chairman of an
internet company, IdeaForest.com.

     Mr.  Compton  has  been a Director since  March  1997.   Mr.
Compton  is  currently Chief Executive Officer of  CompUSA,  Inc.
From  September 1994 to March 2000, Mr. Compton was President  of
CompUSA Stores and  from August 1994 to February 2000, he  served
as  Executive Vice President of CompUSA, Inc.  Mr. Compton served
as President and Chief Operating Officer of Central Electric Inc.
from December 1993 to August 1994 and as Executive Vice President-
Operations & Human Resources of HomeBase, Inc. from 1989 to 1993.
Mr. Compton is also a Director of Linens `N Things, Inc.

      Mr. Huth has been a Director since March 1997.  Mr. Huth is
currently  Director,  Chief Executive Officer  and  President  of
David's  Bridal where he has served since May 1999.   Previously,
he  served as Director, President and Chief Operating Officer  of
David's  Bridal from 1995 to May 1999.  Prior to joining  David's
Bridal, Mr. Huth served as Director, Executive Vice President and
Chief  Financial  Officer of Melville Corporation  from  1987  to
1995.

      Mr.  Jolosky  has been a Director since March  1997.   From
January  1996 until his retirement in October 1999,  Mr.  Jolosky
was  President and Vice Chairman of Payless ShoeSource, Inc.  Mr.
Jolosky  served  as  President and  Chief  Executive  Officer  of
Silverman  Jewelry  Company  from  1995  to  1996  and  as  Chief
Executive Officer of the Richard Allen Company from 1992 to 1995.

      Although  Mr. Tooker was terminated as President and  Chief
Executive Officer and ceased serving as Chairman of the Board  of
Directors  on  February  21, 2000, he continues  to  serve  as  a
Director until the expiration of his term at the Company's annual
shareholders meeting which is unscheduled as of June 1, 2000.

   DIRECTOR AND OFFICER AND TEN PERCENT STOCKHOLDER SECURITIES
                             REPORTS

   Federal  securities laws require the Company's  directors  and
officers,  and  persons  who own more than  ten  percent  of  the
Company's Common Stock, to file with the Securities and  Exchange
Commission, the New York Stock Exchange and the Secretary of  the
Company  initial reports of ownership and reports of  changes  in
ownership of the Common Stock of the Company.

      To the Company's knowledge, based solely on a review of the
copies  of  such  reports furnished to the  Company  and  written
representations that no other reports are required, during  1999,
all  of  the  Company's officers, directors and greater-than-ten-
percent  beneficial owners made all required filings  except  the
following: the Form 4 for the March 1999 period for Ron Lucas and
the  former executives of the Company, Carl Tooker, James Marcum,
Stephen Lovell, Jim Bodemuller and Gregg Kennedy, were not  filed
on a timely basis.

ITEM 11.  EXECUTIVE COMPENSATION

Compensation of Directors

   Directors  who  are full-time employees or affiliates  of  the
Company, including John Wiesner subsequent to his appointment  on
February  21,  2000 as Chairman, Interim Chief Executive  Officer
and President, receive no additional compensation for serving  on
the Board of Directors. Directors who are not full-time employees
or affiliates of the Company, namely Messrs. Bush, Compton, Huth,
Jolosky  and  Wiesner  (prior  to  February  21,  2000),  receive
quarterly  cash compensation of $5,000 for services  rendered  as
Director  and  $1,000  for each committee  meeting  the  Director
attends.   In  addition, such Directors are eligible  for  annual
option  grants which vest over a four year period.  During  1999,
such  directors  did not receive any option grants.  Mr.  Wiesner
also  received monthly compensation under a preexisting severance
agreement  he  had  with  C. R. Anthony Co.,  which  the  Company
acquired in 1997.

Summary Compensation Table

      The  following summarizes, for the fiscal years  indicated,
the  principal components of compensation for the Company's Chief
Executive  Officer  (the "CEO") and the four highest  compensated
executive officers (collectively, the "named executive officers")
as of January 29, 2000. Sections omitted are not applicable.




                                               Annual Compensation
                                                                  Other
                                                                  Annual
                                 Fiscal    Salary     Bonus    Compensation
Name and Principal Position       Year      ($)       ($)(1)        ($)

Carl Tooker,             (4)      1999     795,000        --      510,950  (5)
 Former Chairman, Chief           1998     758,333        --      137,658  (6)
 Executive Officer and President  1997     683,438    645,000     119,341  (7)

James Marcum,           (20)      1999     437,500        --       36,812  (8)
 Former Director, Vice Chairman   1998     420,833        --       62,539  (9)
 and Chief Financial Officer      1997     377,563    322,000     110,945 (10)

Stephen Lovell,         (11)      1999     437,500        --       34,201 (12)
 Former Vice Chairman and         1998     420,833        --       62,404 (13)
 Chief Field Operations Officer   1997     363,044    322,000     527,017 (14)

Gregg Kennedy,          (21)      1999     325,000        --       15,169 (15)
 Former Executive VP and          1998      99,375     15,000      20,921 (16)
 Chief Merchandising Officer      1997         --         --          --

Jim Bodemuller,         (21)      1999     308,333        --       32,025 (17)
 Former Executive VP and          1998     292,624        --       16,485 (18)
 Chief Information Officer        1997     188,493    187,000      23,679 (19)


                                                Long-term
                                               Compensation
                                                  Awards

                                                       Securities
                                           Restricted  Underlying    All Other
                                 Fiscal      Stock      Options/       Comp.
Name and Principal Position       Year       ($)(2)     SARs (#)       ($)(3)

Carl Tooker,            (4)       1999       212,500     45,000        4,448
 Former Chairman, Chief           1998       744,750     35,000        9,282
 Executive Officer and President  1997     3,225,000     50,000        9,282

James Marcum,          (20)       1999        93,750     20,000        1,934
 Former Director, Vice Chairman   1998       372,375     42,000        2,127
 and Chief Financial Officer      1997       806,250     15,000        1,483

Stephen Lovell,        (11)       1999        93,750     20,000        1,934
 Former Vice Chairman and         1998       372,375     42,000        3,232
 Chief Field Operations Officer   1997       806,250     15,000        2,332

Gregg Kennedy,         (21)       1999        93,750     40,000        2,819
 Former Executive VP and          1998           --      12,000        1,140
 Chief Merchandising Officer      1997           --         --           --

Jim Bodemuller,        (21)       1999        62,500     12,500        4,448
 Former Executive VP and          1998       211,013     25,000        6,781
 Chief Information Officer        1997       161,250     35,000        1,832
_______________________________
(1) Amounts  reflect bonuses earned during the fiscal year covered
   (and paid during the subsequent fiscal year).

(2) Represents   the  restricted  stock  awards   to   the   named
   executives  multiplied by the market price of  the  underlying
   common  stock as of the grant date.  These shares are  subject
   to various vesting requirements.

(3) Amounts reflect premiums paid for life insurance coverage.

(4) Mr.  Tooker's  employment with the Company was  terminated  on
   February 21, 2000.

(5) Amount shown reflects the value realized upon the exercise  of
   options  for  common  stock of $460,899  during  1999.   Value
   realized  is based upon the fair market value of the stock  at
   the  exercise  date  minus the exercise price.   Amount  shown
   also  reflects the value realized upon the issuance of  common
   stock  pursuant to vested restricted stock awards  of  $34,313
   during  1999.   Value realized is based upon the  fair  market
   value of the stock at the date of vesting.  Amount shown  also
   reflects  automobile allowance of $12,000 and health insurance
   benefits of $3,739 paid to Mr. Tooker during 1999.

(6) Amount  shown reflects imputed interest on executive loans  of
   $78,263,  a distribution related to options vested of $38,000,
   housing  allowance of $5,000, automobile allowance of  $12,000
   and  health  insurance benefits of $4,395 paid to  Mr.  Tooker
   during 1998.

(7) Amounts shown reflects imputed interest on executive loans  of
   $45,685,  a distribution related to options vested of $38,000,
   housing  and  automobile  allowances  of  $32,000  and  health
   insurance benefits of $3,656 paid to Mr. Tooker during 1997.

(8) Amount shown reflects the value realized upon the issuance  of
   common  stock  pursuant to vested restricted stock  awards  of
   $17,156  during 1999.  Value realized is based upon  the  fair
   market  value  of  the stock at the date of  vesting.   Amount
   shown  also  reflects housing allowance of $2,011,  automobile
   allowance  of $12,000 and health insurance benefits of  $5,645
   paid to Mr. Marcum during 1999.

(9) Amount  shown  reflects imputed  interest  on  executive
   loans  of  $24,977,  housing allowance of $18,777,  automobile
   allowance  of $12,000 and health insurance benefits of  $6,785
   paid to Mr. Marcum during 1998.

(10) Amount  shown  reflects  moving  expenses  of  $74,490,
   imputed  interest on executive loans of $20,485,  housing  and
   automobile   allowances  of  $12,000  and   health   insurance
   benefits of $3,970 paid to Mr. Marcum during 1997.

(11) Mr.  Lovell  ceased  serving as Chief  Field  Operations
   Officer  on  February 22, 2000 and left the Company  on  March
   31, 2000.

(12) Amount  shown  reflects  the  value  realized  upon  the
   issuance  of common stock pursuant to vested restricted  stock
   awards  of $17,156 during 1999.  Value realized is based  upon
   the  fair  market value of the stock at the date  of  vesting.
   Amount  shown  also reflects automobile allowance  of  $12,000
   and  health  insurance benefits of $5,045 paid to  Mr.  Lovell
   during 1999.

(13) Amount  shown  reflects imputed  interest  on  executive
   loans  of $42,880, automobile allowance of $12,000 and  health
   insurance benefits of $7,524 paid to Mr. Lovell during 1998.

(14) Amount shown reflects the value realized by Mr. Lovell
   upon  the  exercise  of options for common stock  of  $485,941
   during  1997.  Value realized is based upon  the  fair  market
   value  of  the  stock at the exercise date minus the  exercise
   price.   Amount  shown  also  reflects  imputed  interest   on
   executive  loans of $25,015, housing and automobile allowances
   of  $12,000, and health insurance benefits of $4,061  paid  to
   Mr. Lovell during 1997.

(15) Amount   shown  reflects  moving  expenses   of   $240,
   automobile allowance of $12,000 and health insurance  benefits
   of $2,929 paid to Mr. Kennedy during 1999.

(16) Amount shown reflects moving expenses of $20,921 paid to Mr.
   Kennedy during 1998.

(17) Amount  shown  reflects  the  value  realized  upon  the
   issuance  of common stock pursuant to vested restricted  stock
   awards  of  $9,722 during 1999.  Value realized is based  upon
   the  fair  market value of the stock at the date  of  vesting.
   Amount   shown  also  reflects  moving  expense   of   $7,118,
   automobile allowance of $12,000 and health insurance  benefits
   of $3,185 paid to Mr. Bodemuller during 1999.

(18) Amount shown reflects automobile allowance of $12,000 and
   health   insurance   benefits   of   $4,485   paid   to    Mr.
   Bodemuller during 1998.

(19) Amount  reflects  moving expenses of $20,270,  housing  and
   automobile allowances of $2,000 and health insurance benefits of
   $1,409 paid to Mr. Bodemuller during 1997.

(20) Mr. Marcum resigned from the Company effective May 1, 2000.

(21)  Messers.  Bodemuller and Kennedy resigned from the  Company
   effective May 26, 2000.

Option/SAR Grants During 1999

      The following discloses options granted during 1999 to  the
named executive officers:

                 Individual Grants

               Number of  % of Total
               Securities   Options/
               Underlying     SARs
                Options/   Granted to
                 SAR's     Employees
                Granted    in Fiscal       Exercise or    Expiration
   Name          (#)(1)     Year (%)      Base Price ($)     Date

Carl Tooker      45,000       9.04            7.25          3/31/09

James Marcum     20,000       4.02            7.25          3/31/09

Stephen Lovell   20,000       4.02            7.25          3/31/09

Gregg Kennedy    40,000       8.04            7.56          2/12/09

Jim Bodemuller   12,500       2.51            7.25          3/31/09


                 Potential Realizable Value at Assumed
                Annual Rates of Stock Price Appreciation
                           for Option Term

                            5%          10%
                          Annual       Annual
                          Growth       Growth
   Name                  Rate ($)     Rate ($)

Carl Tooker              205,177      519,958

James Marcum              91,190      231,093

Stephen Lovell            91,190      231,093

Gregg Kennedy            190,241      482,107

Jim Bodemuller            56,994      144,433

___________________

(1)  All  of  such options were granted under the 1996  Incentive
     Plan. The options granted under the Stock Option Plan are subject
     to vesting.

Aggregated  Option/SAR Exercises During 1999  and  1999  Year-End
Option/SAR Values

     The following summarizes exercises of stock options (granted
in  prior years) by the named executive officers during 1999,  as
well  as the number and value of all unexercised options held  by
the named executive officers at the end of 1999:

                     Shares
                   Acquired on           Value
    Name           Exercise (#)      Realized ($)(1)

 Carl Tooker         75,782              460,899
 James Marcum           --                   --
 Stephen Lovell         --                   --
 Gregg Kennedy          --                   --
 Jim Bodemuller         --                   --



                         Number of
                         Securities         Value of
                         Underlying        Unexercised
                        Unexercised        In-the-Money
                        Options/SARs      Options/SARs at
                        at FY-End (#)      FY-End ($)(2)

                        Exercisable/       Exercisable/
     Name               Unexercisable      Unexercisable

 Carl Tooker           133,211/238,341         --/--
 James Marcum          117,463/106,364         --/--
 Stephen Lovell         70,096/115,836         --/--
 Gregg Kennedy           3,000/49,000          --/--
 Jim Bodemuller         23,750/48,750          --/--

___________
(1) Value realized is based upon the fair market value of the
  stock at the exercise date minus the exercise price.

(2) Value is based upon the closing price of the Common Stock
  on January 28, 2000 of $1.38 minus the exercise price.


Employment Agreements

   At  year-end,  the  named  executive officers  had  employment
agreements with the Company which provided for their initial base
salaries  as well as annual incentive bonuses as agreed  to  with
the   Compensation  Committee.  The  employment  agreements  also
provide for annual performance reviews, salary increases  at  the
discretion of the Compensation Committee and participation in all
other bonus and benefit plans available to executive officers  of
the  Company.  The employment agreements in effect for the  named
executive officers for the fiscal year ended January 29, 2000 may
vary slightly from officer to officer.  The details are contained
in  copies  of  the  various agreements  referenced  as  exhibits
attached to the Form 10-K.

   Generally,  the  employment agreements  provide  that  if  the
Company  terminates  an officer other than  for  good  cause  (as
defined  in  the respective employment agreements),  the  officer
would be entitled to two times his base salary.  In addition, the
officer  would  be  entitled to his targeted bonus  amounts,  any
accrued  or  unpaid bonus, salary and deferred compensation,  any
expense  allowances and any earned but unpaid benefits under  the
Company's benefit plans (the "Additional Payments"). In addition,
any  unvested  stock  options and restricted stock  awards  would
continue  to vest during this two year period.  (In the  case  of
Mr.  Tooker,  his employment agreement provided for  three  times
base  salary  and  the  Additional Payments  described  above  if
terminated  without cause.  Since both Mr. Tooker and Mr.  Lovell
were terminated for cause on February 21, 2000 and March 31, 2000
respectively,  they  are  not entitled to  payments  under  their
respective  employment  agreements nor do  their  vesting  rights
extend  past the date of termination).  In the event the  Company
elects  not  to  permit  the automatic renewal  of  an  officer's
employment contract at the end of a term (one year),  or  in  the
event  an  officer is terminated or resigns for good  reason  (as
defined  in  the  respective employment agreements)  following  a
change  of  control, the employment agreements provide  that  the
respective individual would be entitled to three times  his  base
salary  plus  the Additional Payments described  above.   In  the
event  of a change of control of the Company in which the Company
does not survive, all unvested options for the purchase of Common
Stock and restricted stock held by the aforementioned individuals
would  vest immediately and the respective individual would  also
be  entitled  to  certain  other payments  as  specified  in  the
employment  agreements.  The employment agreements  also  contain
certain non-compete and confidentiality provisions. Each  of  the
employment  agreements  renews annually in  accordance  with  its
terms.   As a result of his dismissal from the Company for cause,
the  Company is not obligated to make any payments to Mr.  Tooker
under   his  employment agreement. Additionally, as a  result  of
their resignation from the Company after year-end, the employment
agreements for Messrs. Marcum, Bodemuller and Kennedy terminated.

Company Retirement Plans

Retirement Plan

   The  Stage  Stores, Inc. Retirement Plan  (the  "Plan")  is  a
qualified  defined  benefit plan. Benefits under  the   Plan  are
administered  through a trust arrangement providing  benefits  in
the  form  of monthly payments or a single lump sum payment.  The
Plan  covers  substantially all employees who have completed  one
year  of service with 1,000 hours of service as of June 30, 1998.
Effective  June  30,  1998, the Plan was frozen.  There  were  no
future  benefit accruals after that date. Any service after  that
date will continue toward vesting and eligibility for normal  and
early retirement.

   The Plan is administered by the retirement plan committee (the
"Retirement  Committee"), and the Company appoints its  three  to
five members. All determinations of the Retirement Committee  are
made  in  accordance with the provisions of the Plan in a uniform
and nondiscriminatory manner.

   Generally, a participant is eligible for a benefit on  his/her
normal retirement date, which is the later of age 65 or the fifth
anniversary of the date of hire. A participant may elect an early
retirement  benefit  if  he/she is at least  55  years  old,  has
ten  (10)  Years of Service (as defined below) and  retires  from
active employment with the Company. Early retirement benefits are
reduced according to a formula established in the Plan based upon
each full month that the participant's age is less than 65 on the
date  the  payments  commence. If a  participant  who  is  vested
terminates  employment, he/she is entitled to a deferred  benefit
payable at his/her normal retirement date or an earlier date,  if
requested, but not before age 55.

   The  amount of a participant's retirement benefit is based  on
each  Year of Credited Service (as defined below) and on  his/her
earnings  for that year. The individual yearly benefits are  then
totaled  to  determine the annual benefit at age 65.  The  annual
amount of the participant's normal retirement benefit is derived,
subject  to certain limitations, by adding (i) 1% of earnings  up
to  $30,600  plus  1-1/2% of the excess  of  such  earnings  over
$30,600 for each Year of Credited Service earned on or after July
1,  1989  through December 31, 1991, (ii) 1% of  earnings  up  to
$31,800  plus 1-1/2% of the excess of such earnings over  $31,800
for  each Year of Credited Service earned after December 31, 1991
and  (iii) 1% of earnings up to $42,500 plus 1-1/2% of the excess
of  such  earnings over $42,500 for each Year of Credited Service
earned after December 31, 1994 through June 30, 1998.  The normal
retirement  benefit formula produces an annual benefit  which  is
paid  to  the  participant  in equal  monthly  installments.  The
standard  form of payment for a single participant is  a  monthly
benefit  payable  for the participant's life only.  The  standard
form  of  payment for a married participant is a  50%  joint  and
survivor benefit, which provides a reduced monthly benefit to the
participant during his/her lifetime, and 50% of that  benefit  to
the participant's spouse for his/her lifetime in the event of the
participant's death. Other forms of the payment are also provided
including   lump  sum  payouts,  but  they  require   participant
election. In addition, the Retirement Committee may elect to  pay
the  benefit equivalent of a benefit payable at normal retirement
date  in  the form of a lump sum payment, if the lump sum payment
does not exceed $5,000.

   Any  participant who is credited with 1,000 or more  hours  of
service  in  a calendar year receives a "Year of Service",  while
any  participant  who is credited with 1,284  or  more  hours  of
service in a calendar year receives a "Year of Credited Service".
Years  of  Service  determine  a  participant's  eligibility  for
benefits  under  the  Plan, and the percentage  vested  in  those
benefits.  After  five Years of Service, a  participant  is  100%
vested.

   The Plan is funded entirely by Company contributions that  are
held  by a trustee for the exclusive benefit of the participants.
The   Company  voluntarily  agreed  to  contribute  the   amounts
necessary  to  provide the assets required  to  meet  the  future
benefits payable to Plan participants. Under the Retirement Plan,
contributions  are  not  specifically  allocated  to   individual
participants.

The Benefit Equalization Plan

   The  Specialty Retailers, Inc. Benefit Equalization Plan  (the
"Equalization  Plan")  is a non-qualified  defined  benefit  plan
which is intended to replace the benefits that cannot be provided
under  the  terms  of the Retirement Plan on account  of  certain
limitations imposed under the Internal Revenue Code (for example,
the   Retirement   Plan  cannot  consider  compensation   for   a
participant  which is in excess of $160,000 when determining  the
participant's   benefit).    Effective   June   30,   1998,   the
Equalization  Plan  was  frozen. There  were  no  future  benefit
accruals  after  that  date. Any service  after  that  date  will
continue  toward  vesting and eligibility for  normal  and  early
retirement.  The Equalization Plan is unfunded. However,  upon  a
change  of  control  as  defined in the  Equalization  Plan,  the
Company  is  required  to deposit into a rabbi  trust  sufficient
funds   to   cover  all  obligations  then  accrued   under   the
Equalization Plan. The Equalization Plan was terminated  May  31,
2000.

Supplemental Employee Retirement Plan

   In  1996,  the  Company adopted the Specialty Retailers,  Inc.
Supplemental  Executive Retirement Plan (the "SERP").   The  SERP
provides  for  supplemental retirement benefits for  certain  key
executives of the Company upon retirement at or after age 65 with
at least fifteen (15) years of credited service with the Company.
The  SERP provides for annual retirement compensation of  50%  of
the  retiree's  average annual base salary for  the  three  years
preceding  retirement, less amounts received under the  Company's
defined  benefit retirement plans.  Participants in the SERP  may
elect  to  receive reduced early retirement benefits at or  after
age  55  with  at  least fifteen (15) years of credited  service.
Upon  a change in control as defined in the SERP, the Company  is
required to deposit into a rabbi trust, sufficient funds to cover
all  obligations then accrued under the SERP.  If a participant's
employment is terminated after a change in control by the Company
without  cause  or  by  the  participant  for  good  reason,  the
participant will be fully vested in the benefit that  would  have
been  payable  at  age  55.  This amount  will  be  paid  to  the
participant in a lump sum upon termination of employment.

   The SERP was terminated by the Board of Directors on March  7,
2000.   At  the  time of termination, there were no  participants
eligible for benefits under this plan.

Company Deferred Compensation Plan

   The  Specialty Retailers, Inc. Deferred Compensation Plan (the
"Deferred  Compensation  Plan") provides executive  officers  and
other  key  employees  of  the Company with  the  opportunity  to
participate in an unfunded, deferred compensation program that is
not  qualified  under  the  Code. Generally,  the  Code  and  the
Employee  Retirement  Income Security Act of  1974,  as  amended,
restrict  contributions to a 401(k) plan  by  highly  compensated
employees.  The Deferred Compensation Plan is intended  to  allow
participants to defer income at the same rates as those employees
not   restricted   by  such  regulations.  Under   the   Deferred
Compensation  Plan, participants may defer up  to  15%  of  their
salary  and bonus (not otherwise covered by the Company's  401(k)
plan) and earn a rate of return based on select indices chosen by
each  participant.  The Company may, but  is  not  obligated  to,
establish  a grantor trust for the purposes of holding assets  to
provide benefits to the participants. The Company will match  50%
of  the  first  6%  of  each participant's contributions  to  the
Deferred Compensation Plan not otherwise covered by the Company's
401(k)  plan.  Company  contributions vest  over  five  years  of
service.

   The Deferred Compensation Plan was terminated by the Board  of
Directors  on  March 7, 2000.  The Company paid the  participants
their appropriate account balances during April 2000.

Compensation Committee Report

   The  Compensation  Committee of  the  Board  of  Directors  is
responsible for administering and making recommendations  to  the
Board   of  Directors  the  amount  of  compensation  of   senior
executives   of  the  Company.  During  1999,  the   Compensation
Committee consisted of Messrs. Compton and Jolosky.

   The Company's executive compensation programs are designed  to
align  the  interests  of senior management  with  those  of  the
Company's  stockholders.  There  are  three  key  components   of
executive  compensation: base salary, pay for performance  (bonus
plan),  and long-term performance incentive. It is the intent  of
these programs to attract, motivate and retain senior executives.
It is the philosophy of the Compensation Committee to allocate  a
significant portion of cash compensation to variable performance-
based  compensation  in  order  to  reward  executives  for  high
achievement.

Base Salary

  The salaries for senior executives are based upon a combination
of  factors  including  past individual performance,  competitive
salary   levels,  and  an  individual's  potential   for   making
significant contributions to future Company performance.

Bonus Plan

   Each  of  the named executive officers and certain  other  key
personnel  of  the Company participate in an executive/management
bonus  plan (the "Bonus Plan") The Bonus Plan provides for annual
bonus   awards  based  upon  individual  performance  and  actual
operating  results compared to planned operating  results.  Bonus
payments  are  subject to modification at the discretion  of  the
Compensation   Committee.  Due  to  the   Company's   poor   1999
performance, no bonuses were paid to the named executive officers
for  such  year.   In  addition, during  1999,  the  Compensation
Committee  recommended  and the Board  of  Directors  approved  a
special bonus plan designed to retain certain key executives.  No
bonuses  were  paid  to the named executive officers  under  this
bonus plan.

Stock Options and Restricted Stock

   Stock  options and restricted stock are an important component
of  senior executive compensation. The 1993 Stock Option Plan and
the  1996 Equity Incentive Plan were designed to motivate  senior
executives and other key employees to contribute to the long-term
growth  of  stockholder value. Generally, options  granted  under
such  plans  have been, and are expected to be,  granted  with  a
price  equal to the market price of the Common Stock on the  date
of  the grant and vest over four years. This approach is designed
to  encourage the creation of long-term stockholder  value  since
the  full  benefit of such options cannot be realized unless  the
stock  price  exceeds  the exercise price.  Restricted  stock  is
generally issued with long-term vesting schedules.  This approach
provides a retention incentive for the recipient as well  as  the
creation  of long-term stockholder value.  Pursuant to  the  1996
Equity  Incentive  Plan, the Compensation Committee  recommended,
and the Board of Directors approved, an award of restricted stock
to  the  named  executive officers during 1999  as  follows:  Mr.
Tooker - 34,000 shares; Mr. Marcum - 15,000 shares; Mr. Lovell  -
15,000 shares; Mr. Kennedy - 15,000 shares; and Mr. Bodemuller  -
10,000  shares.  These awards vest 25% per year on  each  of  the
first  through  fourth  anniversaries of  the  grant  date.   The
vesting  rights applicable to grants made to Mr. Tooker  and  Mr.
Lovell are limited by virtue of their termination.

Chief Executive Officer

   The  compensation policies described above applied as well  to
the  compensation of Mr. Tooker. The Compensation  Committee  was
directly  responsible for making recommendations to the Board  of
Directors for approval of Mr. Tooker's salary level and all awards
and  grants  to  Mr.  Tooker under incentive  components  of  the
compensation  program. The overall compensation  package  of  Mr.
Tooker  was  designed to recognize the fact that he bore  primary
responsibility   for  increasing  the  value   of   stockholders'
investments.  Accordingly, a substantial portion of Mr.  Tooker's
compensation  was incentive-based, providing greater compensation
as  direct  and indirect financial measures of stockholder  value
increase.  Mr.  Tooker's  compensation was  thus  structured  and
administered  to motivate and reward the successful  exercise  of
these qualities.

  Mr. Tooker's base compensation for 1999 was directly related to
the  Company's  overall  performance for  1998,  as  measured  by
financial   and  other  criteria  such  as:  (i)  the   financial
performance  of the Company, (ii) the performance of  the  senior
management team and (iii) other related qualitative factors.  Due
to  the Company's poor 1999 performance, no bonus was paid to Mr.
Tooker  for such year.  As previously discussed, Mr. Tooker  left
employment with the Company on February 22, 2000.

Conclusion

   Through the programs described above, a significant portion of
the  Company's  executive  compensation  is  linked  directly  to
corporate   performance   and  stock  price   appreciation.   The
Compensation   Committee  believes  that  existing   compensation
policies  and  programs  are competitive  and  effectively  align
executive compensation with the Company's goal of maximizing  the
return to stockholders.

   The  Compensation Committee has determined that it is unlikely
that  the Company would pay amounts during 2000 that would result
in  the  loss  of  a federal income tax deduction  under  Section
162(m) of the Code, and accordingly, had not recommended that any
special actions be taken or that any plans or programs be revised
at this time in light of such provision.

   Harold Compton and Richard Jolosky, Compensation Committee

                        PERFORMANCE GRAPH

   The following graph compares the value of $100.00 invested  on
October 25, 1996 (the date of the initial public offering ("IPO")
of  the Company) through January 28, 2000 (the last day of public
trading in fiscal 1999 at the closing price on the New York Stock
Exchange ("NYSE")) in the Common Stock, the S&P 500 and  the  S&P
500  Retail.  The  return of the indices is  calculated  assuming
reinvestment  of  dividends  during  the  period  presented.  The
Company  has  not paid any dividends since its  IPO.   The  stock
price  performance  shown on the graph below is  not  necessarily
indicative of future price performance.



              COMPARISON OF CUMULATIVE TOTAL RETURN
                    AMONG STAGE STORES, INC.,
                   S&P 500 AND S&P 500 RETAIL




   -- Line Graph Showing Comparison of Cummulative Total Return --
   --   Among Stage Stores, Inc., S&P 500 and S&P 500 Retail    --



  Date     Stage Stores, Inc.   S&P 500 Retail       S&P 500
10/25/96        $100.00            $100.00           $100.00
 1/31/97        $105.30             $94.86           $112.16
 1/30/98        $235.04            $139.19           $139.86
 1/29/99         $48.48            $221.45           $182.62
 1/28/00          $8.33            $237.77           $194.05

     Prior to April 16, 1998, the Company's Common Stock was
quoted on the NASDAQ National Market System under the symbol
"STGE".  Beginning April 16, 1998, the Company's Common Stock
started trading on the NYSE under the symbol "SGE".

ITEM 12.  SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND
MANAGEMENT

   The  table  below  sets  forth certain  information  regarding
ownership of Common Stock as of either May 30, 2000 or  based  on
the  latest filings made under Section 13 (d) and 13 (g)  of  the
Securities Exchange Act of 1934 and assuming exercise of  options
exercisable within sixty days of May 30, 2000 by (i) each  person
or  entity who owns of record or beneficially 5% or more  of  the
Common Stock, (ii) each director and named executive officer  and
(iii) all directors and named executive officers as a group. Each
such  stockholder is assumed to have sole voting  and  investment
power  as to the shares shown. Known exceptions are noted. As  of
May  30,  2000,  1,250,584 shares of Class B  Common  Stock  were
outstanding,  all  of  which is owned  by  Court  Square  Capital
Limited, a subsidiary of Citigroup Inc.


                                   Number of     Percentage
                                   Shares of     Shares of
        Name                      Common Stock  Common Stock

5% Stockholders
 Brookside Capital Partners         3,980,472      14.2%
  Fund, L.P.
  Two Copley Place
  Boston, MA 02116
 AXA Financial, Inc.                2,646,900       9.4%
  1290 Avenue of the Americas
  New York, NY 10104
 Citigroup Inc. (1)                 2,549,548       9.1%
  153 East 53rd Street
  New York, NY 10043
 Lord, Abbett & Co.                 2,451,689       8.7%
  90 Hudson Street
  Jersey City, NJ 07302
 Thomson Horstman & Bryant,         2,250,400       8.0%
  Inc.
  Park 80 West, Plaza Two
  Saddle Brook, NJ 07663
 The Bear Stearns Companies         2,228,800       7.9%
  Inc.
  245 Park Avenue
  New York, NY 10167
 Wellington Management              2,062,800       7.3%
  Company, LLP.
  75 State Street
  Boston, MA 02109
Directors and Executive Officers
  John Wiesner                          6,750          *
  Ernest Cruse                         12,954          *
  Barry Gold                                0          *
  Ron Lucas                            60,054          *
  Charles Sledge                       16,200          *
  Jack E. Bush                          8,750          *
  Harold Compton                        5,000          *
  Robert Huth                           9,000          *
  Richard Jolosky                       5,000          *
  All executive officers and
directors as a group (9 persons)     126,208         .45%
_____________________________________
* Less than 1%.

(1)  Citigroup Inc. beneficially owns shares (including  Class  B
     Common Stock) through its subsidiaries Citicorp Venture Capital,
     Court Square Capital Limited and other subsidiaries.  Citicorp
     Venture Capital owns 600,296 shares of Common Stock, Court Square
     owns 370,068 shares of Common Stock and 1,250,584 shares of non-
     voting Class B Common Stock and other subsidiaries of Citigroup
     Inc. own 328,600 shares of Common Stock.  Each share of non-
     voting Class B Common Stock is convertible, subject to certain
     restrictions, into shares of Common Stock.

(2)  Messrs.  Tooker, Marcum, Lovell, Kennedy and Bodemuller  are
     no longer officers of the Company.

ITEM 13.  CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

  Loans

  The  Company  had  loans outstanding at  January  29,  2000  to
certain  executive  officers  of the  Company  in  the  aggregate
principal amount of $2,974,686.

  As  of  January  29, 2000, Mr. Tooker had six  loans  from  the
Company  outstanding.  Mr. Tooker owed the Company $1,109,692  in
principal  and  accrued  interest on the  loans,  which  was  the
largest  aggregate  amount of indebtedness  outstanding  owed  by
Mr.  Tooker  to  the Company at any time during the  1999  fiscal
year.   The principal balances and rates of interest on the loans
are  $140,000  (5.70%), $203,200 (5.70%), $175,000 (5.88%  up  to
7/15/99; 12.0% thereafter), $125,000 (5.74% up to 9/15/99;  12.0%
thereafter), $200,000 (8.50%) and $200,000 (9.0%).   On  February
20,  2000, the Special Committee of the Board determined  that  a
loan  in the principal amount of $300,000 was part of the  "Ranch
Transaction"  as  described  below in  "Other  Transactions"  and
should  be  reflected  on the books of  the  Company  as  a  loan
repayment  when  Mr. Tooker caused the Company to  purchase  this
property and pay him an amount he claimed as his equity  in  such
property.  The Company is seeking from Mr. Tooker the full amount
of  its  loss in connection with this transaction, including  the
amount  credited to payment of this loan and has  filed  suit  to
recover such amounts.

  As  of  January  29, 2000, Mr. Marcum had five loans  from  the
Company  outstanding.  Mr. Marcum owed the  Company  $498,125  in
principal  and  accrued interest on these loans,  which  was  the
largest  aggregate  amount of indebtedness  outstanding  owed  by
Mr.  Marcum  to  the Company at any time during the  1999  fiscal
year.   The principal balances and rates of interest on the loans
are  $115,000  (5.70%), $75,000 (5.70%), $165,000  (5.88%  up  to
7/15/99; 12.0% thereafter), $12,500 (8.50%) and $100,000  (9.0%).
A  News Release regarding Mr. Marcum's resignation was issued  by
the Company May 24, 2000. As of June 1, 2000, Mr. Marcum's  loans
with the Company had been repaid in full.

  As  of  January  29, 2000, Mr. Lovell had six  loans  from  the
Company  outstanding.  Mr. Lovell owed the  Company  $565,544  in
principal  and  accrued  interest on the  loans,  which  was  the
largest  aggregate  amount of indebtedness  outstanding  owed  by
Mr.  Lovell  to  the Company at any time during the  1999  fiscal
year.   The principal balances and rates of interest on the loans
are $150,000 (6.30%), $125,000 (5.87%), $142,679 (5.93%), $25,000
(8.50%), $20,000 (9.0%) and $71,815 (9.0%). On may 31, 2000,  the
Company and Mr. Lovell entered into a settlement agreement  which
resolved all outstanding loans and other issues between the Company
and Mr. Lovell.

  As  of  January  29, 2000, Mr. Lucas had three loans  from  the
Company  outstanding.   Mr. Lucas owed the  Company  $683,043  in
principal  and  accrued  interest on the  loans,  which  was  the
largest aggregate amount of indebtedness owed by Mr. Lucas to the
Company  at any time during the 1999 fiscal year.  The  principal
balances  and rates of interest on the loans are $377,195  (5.98%
up  to  4/29/99; 12.0% thereafter), $145,000 (8.5%) and  $107,298
(9.0%). Arrangements have been made with Mr. Lucas to repay the
remaining balances outstanding under his loans.

Consulting Services

    Beginning in March 2000, Mr. Bush began providing certain
consulting   services  to  the  Company.   Under  his  consulting
agreement  with the Company, Mr. Bush receives a specified  daily
consulting  rate  plus reimbursement of any  expenses  he  incurs
while performing such consulting services.

Other Transactions

    Mr. Tooker's  departure  as  President  and  Chief  Executive
Officer  follows  an  inquiry conducted by  a  Special  Committee
consisting of all of the non-management members of the  Board  of
Directors,  which  reviewed  certain  transactions  between   the
Company and Mr. Tooker.  The effects of the transactions reviewed
have  been reflected in the Company's results for prior  periods,
and the Committee believes they are not material to the financial
condition   or   operations  of  the  Company.   However,   these
transactions  had  not been properly reported  to  the  Company's
Board of Directors.

  Specifically,  the  Special  Committee  determined   that   the
Company  purchased Mr. Tooker's personal residence in 1997  at  a
price  specified  by  him,  and assumed  all  liability  for  the
property, including upkeep and existing debt payments,  until  it
was   sold  in  1999  (the  "Ranch  Transaction").   The  Company
sustained  a  loss  of $806,556 as a result of this  transaction.
Although  the  payment of these funds has been reflected  in  the
Company's  books and records, this transaction was not previously
disclosed  in prior filings with the SEC, nor was it approved  by
the Board of Directors.

  In  another  transaction, it was determined that in  May,  1997
the  Company  entered into a severance agreement and  a  separate
consulting  contract  in connection with  the  separation  of  an
employee who shortly thereafter became Mr. Tooker's spouse.   The
Company recorded in its books and records payments to or for  the
benefit  of  his  spouse beginning in May, 1997,  and  ending  in
August  1998,  totaling  $608,317.48, without  the  knowledge  or
approval   of  the  Board  of  Directors.   Additionally,   these
transactions were not previously disclosed in prior filings  with
the  SEC.   The  Special  Committee also  determined  that  while
employed  by the Company in 1996 and 1997, this employee  entered
into  transactions  with  a  company with  whom  her  sister  was
believed  to be affiliated, in which the Company paid a total  of
$313,260  for  purchases  of  clothing  inventory.   The  Special
Committee  did  not  find any overcharges  with  respect  to  the
inventory purchases.

    Demand  has been made upon Mr. Tooker to reimburse the  Company
for  the  unauthorized payments regarding his personal  residence
and  the  severance paid to his spouse.  In addition, the Company
has  demanded  repayment by Mr. Tooker of  outstanding  loans  he
obtained  from  the  Company,  with  interest  thereon,  totaling
approximately $1.1 million.  Some of these loans  are secured  by
collateral which includes securities of the Company.

    The  Special Committee further determined that during the years
1997   through   1999,  the  Company  maintained  a   contractual
relationship  with  Stage  Planning and  Design,  Inc.  ("SPAD"),
believed to be a wholly-owned subsidiary of U.S. Builders,  Inc.,
to  manage  the  construction of store openings  and  remodeling.
Under  the  terms of this agreement, the Company was required  to
and  did  reimburse or pay direct all of SPAD's costs,  including
all  payroll expenses.  In 1997, the Company paid SPAD in  excess
of  $2.4  million, and in 1998 in excess of $9.9 million.   Until
late  1999,  Mr. Tooker's son-in-law was an officer  and  project
manager   for  SPAD,  whose  compensation  was  included   as   a
reimbursable  expense  billed to the Company  during  this  time.
Although  the  expenditures were recorded on the Company's  books
and  records  for  the  years in which  they  were  accrued,  the
relationship  involving Mr. Tooker's son-in-law was not  approved
by the Board of Directors.

    News  Releases  regarding Mr. Tooker's  departure  and  certain
other matters were issued by the Company on February 22, 2000 and
March 9, 2000.

    In  connection with the aforementioned matters, the Company has
received  and responded to an information request as part  of  an
informal inquiry by the Securities and Exchange Commission.

Transactions with Stockholders

Registration Rights Agreement

    The  Company  is  party  to  a  Registration  Agreement  (the
"Registration  Agreement") with Court Square  pursuant  to  which
such  stockholder has the right to cause the Company to  register
shares  of Common Stock (the "registrable securities") under  the
Securities Act. As of May 30, 2000, 1,620,652 outstanding  shares
of  Common  Stock constitute registrable securities and therefore
will  be  eligible for registration pursuant to the  Registration
Agreement.  Under  the terms of the Registration  Agreement,  the
holders of at least a majority of the registrable securities  can
require  the Company, subject to certain limitations, to file  up
to three "long-form" registration statements under the Securities
Act  covering  all  or part of the registrable  securities,  and,
subject  to certain limitations, to file an unlimited  number  of
"short-form"  registration statements under  the  Securities  Act
covering  all or part of the registrable securities. The  Company
is  obligated  to  pay  all  registration  expenses  (other  than
underwriting  discounts and commissions and  subject  to  certain
limitations)   incurred   in   connection   with    the    demand
registrations.  In addition, the Registration Statement  provides
the Court Square with "piggyback" registration rights, subject to
certain  limitations, whenever the Company files  a  registration
statement  on  a registration form that can be used  to  register
registrable securities.


                             PART IV

ITEM 14.  EXHIBITS, FINANCIAL STATEMENT SCHEDULES AND REPORTS ON
FORM 8-K

     (a) and (d) Financial Statements

          See  "Index  to  Financial  Statements  and
          Schedules" on Page 31.

     (b) Reports on Form 8-K filed during the last quarter of the
     period covered by this report.

          The  Company  filed a News Release on  Form  8-K  dated
          November   4,  1999  related  to  Stage  Stores,   Inc.
          announcing third quarter 1999 sales.

          The  Company  filed a News Release on  Form  8-K  dated
          November  12,  1999  related  to  Stage  Stores,   Inc.
          announcing  the  completion of the refinancing  of  the
          Company's accounts receivable program.

          The  Company  filed a News Release on  Form  8-K  dated
          November  18,  1999  related  to  Stage  Stores,   Inc.
          announcing third quarter 1999 results.

          The  Company  filed a News Release on  Form  8-K  dated
          December  10,  1999  related  to  Stage  Stores,   Inc.
          announcing the dismissal of the class action lawsuit.

          The  Company  filed a News Release on  Form  8-K  dated
          January   6,   2000  related  to  Stage  Stores,   Inc.
          announcing 1999 holiday period sales.

          The  Company  filed a News Release on  Form  8-K  dated
          February   3,  2000  related  to  Stage  Stores,   Inc.
          announcing   an  amendment  to  the  credit  agreement,
          discussing  the  Company's cost reduction  program  and
          reporting fourth quarter 1999 sales.

          The  Company  filed  a  copy  of  the  Fifth  Amendment
          Agreement to the Credit Agreement, dated as of February
          3, 2000, on Form 8-K dated February 7, 2000.

          The  Company  filed a News Release on  Form  8-K  dated
          February  23,  2000  related  to  Stage  Stores,   Inc.
          announcing the departure of the Company's President and
          Chief  Executive Officer and a commitment  to  increase
          the Company's working capital facility.

          The  Company  filed a News Release on  Form  8-K  dated
          March  9, 2000 related to Stage Stores, Inc. announcing
          fourth quarter and full year 1999 results.  The Company
          also  provided additional details on the  departure  of
          the Company's President and Chief Executive Officer  as
          announced in a News Release on Form 8-K dated  February
          23, 2000.

          The  Company filed a News Release on Form 8-K dated May
          1,  2000  related to Stage Stores Inc.  announcing  the
          departure  of  the  Company's Vice Chairman  and  Chief
          Financial Officer.

          The  Company  filed a News Release on  Form  8-K  dated
          June 1, 2000 related to Stage Stores Inc. announcing  a
          major  restructuring under Chapter  11  of  the  United
          States   Bankruptcy  Code  and  commencement   of   its
          reorganization   proceedings  in  the   United   States
          Bankruptcy Court in Houston, Texas.

     (c) Exhibits - See "Exhibit Index" at X-1.



                           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.

                    STAGE STORES, INC.

                    /s/ John J. Wiesner              June 6, 2000
                    John J. Wiesner
                    Chairman, Chief Executive
                    Officer and President
                    (principal executive officer)


                    STAGE STORES, INC.

                    /s/ Charles M. Sledge            June 6, 2000
                    Charles M. Sledge
                    Senior VP Finance, Treasurer and Secretary
                    (principal financial and accounting officer)

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

/s/ John J. Wiesner      Chairman of the Board       June 6, 2000
John J. Wiesner          of Directors

/s/ Jack Bush            Director                    June 6, 2000
Jack Bush

/s/ Robert Huth          Director                    June 6, 2000
Robert Huth

/s/ Richard Jolosky      Director                    June 6, 2000
Richard Jolosky

/s/ Harold Compton       Director                    June 6, 2000
Harold Compton


           INDEX TO FINANCIAL STATEMENTS AND SCHEDULES

                                                                        Page
                                                                       Number

Financial Statements

Report of Independent Accountants                                        F-1
Consolidated Balance Sheet at January 29, 2000 and January  30, 1999     F-2
Consolidated Statement of Operations for 1999, 1998 and 1997             F-3
Consolidated Statement of Cash Flows for 1999, 1998 and 1997             F-4
Consolidated Statement of Stockholders' Equity for 1999, 1998 and 1997   F-5
Notes to Consolidated Financial Statements                               F-6





Schedules

    All schedules are omitted because they are not applicable  or
the required information is shown in the financial statements  or
notes thereto.



                          EXHIBIT INDEX

    The following documents are the exhibits to the Form 10-K.
For convenient reference, each exhibit is listed according to the
Exhibit Table of Regulation S-K.

             Exhibit
             Number                       Exhibit

              *2.1    Agreement and Plan of Merger, dated  as  of
                      March  5,  1997, between Stage Stores,  Inc.  and  C.R.
                      Anthony  Company (Incorporated by Reference to  Exhibit
                      2.1 of Registration No. 333-27809 on Form S-4).

              *2.2    First  Amendment to Agreement and  Plan  of
                      Merger, dated as of May 20, 1997, between Stage Stores,
                      Inc.  and  C.  R.  Anthony  Company  (Incorporated   by
                      Reference  to Exhibit 2.2 of Registration No. 333-27809
                      on Form S-4).

              *3.1    Amended   and  Restated  Certificate   of
                      Incorporation  of  Stage Stores, Inc. (Incorporated  by
                      Reference  to Exhibit 3.3 of Registration No.  333-5855
                      on Form S-1).

              *3.2    Amended and Restated By-Laws of Stage Stores,
                      Inc.  (Incorporated  by Reference  to  Exhibit  3.4  of
                      Registration No. 333-5855 on Form S-1).

              *3.3    Restated   Articles   Certificate    of
                      Incorporation    of    Specialty    Retailers,     Inc.
                      (Incorporated   by   Reference  to   Exhibit   3.3   of
                      Registration No. 333-32695 on Form S-4).

              *3.4    Amended  and Restated Bylaws  of  Specialty
                      Retailers,  Inc. (Incorporated by Reference to  Exhibit
                      3.4 of Registration No. 333-32695 on Form S-4).

              *3.5    Certificate of  Incorporation  of
                      Specialty   Retailers,  Inc.  (NV)   (Incorporated   by
                      Reference  to Exhibit 3.5 of Registration No. 333-32695
                      on Form S-4).

              *3.6    Bylaws  of Specialty Retailers,  Inc.  (NV)
                      (Incorporated   by   Reference  to   Exhibit   3.6   of
                      Registration No. 333-32695 on Form S-4).

              *3.7    Rights  Agreement  dated  as  of
                      November  11,  1998  between  Stage  Stores,  Inc.  and
                      ChaseMellon  Shareholder  Services,  L.L.C.  as  Rights
                      Agent (Incorporated by Reference to Exhibit 1 of Form 8-
                      K of Stage Stores, Inc., dated November 12, 1998).

              *4.1    Credit Agreement dated as of  June
                      17,  1997 by and among Specialty Retailers, Inc., Stage
                      Stores, Inc., the banks named therein and Credit Suisse
                      First Boston (Incorporated by Reference to Exhibit  4.1
                      of Registration No. 333-32695 on Form S-4).

              *4.2    Amendment Agreement dated as of June 26, 1997
                      by  and  among Specialty Retailers, Inc., Stage Stores,
                      Inc.,  the banks named therein and Credit Suisse  First
                      Boston  to  the Credit Agreement dated as of  June  17,
                      1997  (Incorporated by Reference to Exhibit 4.2 on Form
                      10-K  of  Stage  Stores, Inc., for  fiscal  year  ended
                      January 30, 1999).

              *4.3    Second Amendment Agreement dated as of October 1,
                      1997  by  and  among Specialty Retailers, Inc.,  Stage
                      Stores,  Inc.,  the  banks named  therein  and  Credit
                      Suisse  First Boston to the Credit Agreement dated  as
                      of June 17, 1997 (Incorporated by Reference to Exhibit
                      4.3  on  Form 10-K of Stage Stores, Inc.,  for  fiscal
                      year ended January 30, 1999).

              *4.4    Third  Amendment Agreement dated as of October  6,  1998
                      by  and  among Specialty Retailers, Inc.,  Stage Stores,
                      Inc.,  the  banks named therein and Credit Suisse  First
                      Boston  to  the Credit Agreement dated as  of  June  17,
                      1997. (Incorporated by Reference to Exhibit 4.1 on  Form
                      10-Q of Stage Stores, Inc., dated October 31, 1998).

                                          EXHIBIT INDEX
                                           (Continued)

            Exhibit
            Number                           Exhibit

              *4.5    Fourth Amendment Agreement dated as
                      of  January  27, 1999 by and among Specialty Retailers,
                      Inc.,  Stage Stores, Inc., the banks named therein  and
                      Credit  Suisse  First  Boston to the  Credit  Agreement
                      dated  as  of June 17, 1997. (Incorporated by Reference
                      to  Form  8-K of Stage Stores, Inc., dated January  28,
                      1999).

              *4.6    Fifth Amendment Agreement dated as
                      of  February 3, 2000 by and among Specialty  Retailers,
                      Inc.,  Stage Stores, Inc., the banks named therein  and
                      Credit  Suisse  First  Boston to the  Credit  Agreement
                      dated  as  of June 17, 1997. (Incorporated by Reference
                      to  Form  8-K of Stage Stores, Inc., dated February  7,
                      2000).

             **4.7    Sixth Amendment Agreement dated  as  of
                      February  18,  2000  by and among Specialty  Retailers,
                      Inc.,  Stage Stores, Inc., the banks named therein  and
                      Credit  Suisse  First  Boston to the  Credit  Agreement
                      dated as of June 17, 1997.

             **4.8    Credit Agreement dated as  of  March  6,
                      2000  by  and  among  Specialty Retailers,  Inc.,  Stage
                      Stores, Inc., the banks named therein and Credit  Suisse
                      First Boston.

              *4.9    Indenture dated as of June 17, 1997 relating
                      to  the $200,000,000 aggregate principal amount of  81/2%
                      Senior Notes due 2005 among Specialty Retailers,  Inc.,
                      Stage  Stores,  Inc. and State Street  Bank  and  Trust
                      Company, and First Supplemental Indenture dated  as  of
                      July 2, 1997 (Incorporated by Reference to Exhibit  4.2
                      of Registration No. 333-32695 on Form S-4).

              *4.10   Indenture dated as of June 17, 1997 relating
                      to  the $100,000,000 aggregate principal amount  of  9%
                      Senior  Subordinated  Notes due  2007  among  Specialty
                      Retailers,  Inc., Stage Stores, Inc. and  State  Street
                      Bank   and   Trust  Company,  and  First   Supplemental
                      Indenture  dated  as of July 2, 1997  (Incorporated  by
                      Reference  to Exhibit 4.3 of Registration No. 333-32695
                      on Form S-4).

              *4.11   Indenture   between  3   Bealls   Holding
                      Corporation  and  Bankers Trust  Company,  as  Trustee,
                      relating   to   3   Bealls  Holding  Corporation's   9%
                      Subordinated  Debentures  due  2002  (Incorporated   by
                      Reference  to Exhibit 4.2 of Registration No.  33-24571
                      on  Form  S-4)  and First Supplemental Indenture  dated
                      August  2,  1993 (Incorporated by Reference to  Exhibit
                      4.4 of Registration No. 33-68258 on Form S-4).

              *4.12   Indenture   between  3   Bealls   Holding
                      Corporation and IBJ Schroder Bank and Trust Company, as
                      Trustee, relating to 3 Bealls Holding Corporation's  7%
                      Junior  Subordinated Debentures due 2002  (Incorporated
                      by  Reference  to Exhibit 4.3 of Registration  No.  33-
                      24571  on  Form  S-4) and First Supplemental  Indenture
                      dated  August  2,  1993 (Incorporated by  Reference  to
                      Exhibit 4.5 of Registration No. 33-68258 on Form S-4).

             **4.13   Second  Amended  and  Restated  Pooling  and
                      Servicing   Agreement  by  and  among  SRI  Receivables
                      Purchase  Co.,  Inc.,  Specialty Retailers,  Inc.,  and
                      Bankers Trust (Delaware) dated November 1, 1999.

             **4.14   Amendment and Consent to the Second  Amended
                      and  Restated  Pooling and Servicing Agreement  by  and
                      among  SRI  Receivables Purchase Co.,  Inc.,  Specialty
                      Retailers,  Inc.,  and Bankers Trust  (Delaware)  dated
                      December 9, 1999.

              *4.15   Amended and Restated  Receivables
                      Purchase Agreement among SRI Receivables Purchase  Co.,
                      Inc.  and  Originators dated May 30, 1996 (Incorporated
                      by  Reference  to Exhibit 4.7 on Form 10-Q  of  Apparel
                      Retailers, Inc., dated May 4, 1996).

                                         EXHIBIT INDEX
                                          (Continued)

            Exhibit
            Number                          Exhibit

              *4.16   First Amendment to the Amended and
                      Restated  Receivables  Purchase  Agreement  among   SRI
                      Receivables  Purchase Co., Inc. and  Originators  dated
                      August  1,  1998 (Incorporated by Reference to  Exhibit
                      4.14  on  Form  10-K of SRI Receivables  Purchase  Co.,
                      Inc., for fiscal year ended January 30, 1999).

             **4.17   Second Amendment to the Amended and Restated
                      Receivables  Purchase Agreement among  SRI  Receivables
                      Purchase  Co., Inc. and Originators dated  November  9,
                      1999.

              *4.18   Receivables  Transfer  Agreement
                      among  Specialty Retailers, Inc., and Granite  National
                      Bank, N.A. dated as of August 1, 1998 (Incorporated  by
                      Reference  to  Exhibit  4.15  on  Form  10-K   of   SRI
                      Receivables Purchase Co., Inc., for fiscal  year  ended
                      January 30, 1999).

             **4.19   First Amendment to the Receivables
                      Transfer Agreement among Specialty Retailers, Inc., and
                      Granite National Bank, N.A. dated as of November 9,
                      1999.

             **4.20   Series  1999-1  Supplement  to  the  Second
                      Amended  and  Restated Pooling and Servicing  Agreement
                      among  SRI  Receivables Purchase Co.,  Inc.,  Specialty
                      Retailers, Inc. and Bankers Trust "Delaware", dated  as
                      of   November  9,  1999,  including  amendments  as  of
                      December 9, 1999.

             **4.21   Issuance Supplement I to the  Series  1999-1
                      Supplement  to the Second Amended and Restated  Pooling
                      and  Servicing Agreement among SRI Receivables Purchase
                      Co.,  Inc., Specialty Retailers, Inc. and Bankers Trust
                      "Delaware", dated as of November 9, 1999.

             **4.22   Issuance  and  Indemnity  Agreement   among
                      Specialty  Retailers,  Inc., SRI  Receivables  Purchase
                      Co., Inc., Bankers Trust "Delaware" and R.V.I. Guaranty
                      Co. Ltd, dated as of December 9, 1999.

             **4.23   Class  A-1  Certificate  Purchase  Agreement
                      among  SRI  Receivables Purchase Co.,  Inc.,  Specialty
                      Retailers,  Inc.,  the  Class  A-1  Purchasers  parties
                      thereto  and  Credit Suisse First Boston, dated  as  of
                      November 9, 1999.

             **4.24   Class  A-2  Certificate  Purchase  Agreement
                      among  SRI  Receivables Purchase Co.,  Inc.,  Specialty
                      Retailers,  Inc.,  the  Class  A-2  Purchasers  parties
                      thereto  and  Credit Suisse First Boston, dated  as  of
                      November 9, 1999.

             **4.25   Class B Certificate Purchase Agreement among
                      SRI   Receivables   Purchase   Co.,   Inc.,   Specialty
                      Retailers, Inc., the Class B Purchasers parties thereto
                      and Credit Suisse First Boston, dated as of November 9,
                      1999.

             **4.26   Class  C  and  Class D Certificate  Purchase
                      Agreement  among  SRI Receivables Purchase  Co.,  Inc.,
                      Specialty  Retailers,  Inc., and  Credit  Suisse  First
                      Boston, dated as of November 9, 1999.

             *10.1    Registration Agreement by and among Specialty
                      Retailers,   Inc.,  Tyler  Capital  Fund,  L.P.   Tyler
                      Massachusetts, L.P., Tyler International, L.P.-I, Tyler
                      International, L.P.-II, Bain Venture Capital,  Citicorp
                      Capital Investors, Ltd., Acadia Partners, L.P.,  Drexel
                      Burnham   Lambert  Incorporated,  and   certain   other
                      Purchasers,  dated December 29, 1988  (Incorporated  by
                      Reference to Exhibit 10.10 of Registration No. 33-27714
                      on  Form  S-1) and Amendment to Registration  Agreement
                      dated  August  2,  1993 (Incorporated by  Reference  to
                      Exhibit 10.5 of Registration No. 33-68258 on Form S-4).

             *10.2    Apparel Retailers, Inc. Stock  Option  Plan
                      (Incorporated   by  Reference  to  Exhibit   10.13   of
                      Registration No. 33-68258 on Form S-4).



                                            EXHIBIT INDEX
                                            (Continued)

             Exhibit
             Number                               Exhibit

             *10.3    Employment Agreement between Stage  Stores,
                      Inc.   and   Carl  E.  Tooker  dated  April  1,   1998.
                      (Incorporated by Reference to Exhibit 10.3 on Form 10-K
                      of Stage Stores, Inc., dated January 31, 1998).

             *10.4    Stock  Option Agreement  between  Specialty
                      Retailers, Inc. and Carl E. Tooker dated June  9,  1993
                      (Incorporated   by  Reference  to  Exhibit   10.18   of
                      Registration No. 33-68258 on Form S-4).

             *10.5    Employment Agreement between James Marcum and
                      Stage  Stores, Inc. dated April 1, 1998.  (Incorporated
                      by  Reference  to Exhibit 10.6 on Form  10-K  of  Stage
                      Stores, Inc., dated January 31, 1998).

             *10.6    Employment Agreement between Stephen Lovell
                      and   Stage   Stores,  Inc.  dated   April   1,   1998.
                      (Incorporated by Reference to Exhibit 10.7 on Form 10-K
                      of Stage Stores, Inc., dated January 31, 1998).

             *10.7    Employment Agreement between Ron Lucas  and
                      Stage  Stores, Inc. dated April 1, 1998.  (Incorporated
                      by  Reference  to Exhibit 10.8 on Form  10-K  of  Stage
                      Stores, Inc., dated January 31, 1998).

             *10.8    Employment Agreement between Jim Bodemuller
                      and   Stage   Stores,  Inc.  dated   April   1,   1998.
                      (Incorporated by Reference to Exhibit 10.9 on Form 10-K
                      of Stage Stores, Inc., dated January 31, 1998).

            **10.9    Employment Agreement between John J. Wiesner
                      and Stage Stores, Inc. dated February 22, 2000.

            **10.10   First Amendment to Employment Agreement
                      between John J. Wiesner and Stage Stores, Inc. dated
                      May 5, 2000.

             *10.11   Securities Purchase Agreement among
                      Palais Royal, Inc. and certain selling stockholders  of
                      Uhlmans,  dated May 9, 1996 (Incorporated by  Reference
                      to  Exhibit  10.1 on Form 10-Q of Stage  Stores,  Inc.,
                      dated June 12, 1996).

             *10.12   Stage Stores, Inc. Amended and Restated 1996
                      Equity  Incentive Plan (Incorporated  by  Reference  to
                      Exhibit A of the Proxy Statement for the annual meeting
                      of  stockholders of Stage Stores, Inc., dated April 13,
                      1999).

             *21.1    List of Registrant's Subsidiaries.

            **23.1    Consent of PricewaterhouseCoopers LLP.

            **27.1    Financial Data Schedule.
________

   *         Previously Filed
  **         Filed Herewith




                Report of Independent Accountants



To the Board of Directors and Stockholders of
Stage Stores, Inc.

In  our opinion, the accompanying consolidated balance sheets and
the  related consolidated statements of operations, stockholders'
equity  and cash flows present fairly, in all material  respects,
the financial position of Stage Stores, Inc. and its subsidiaries
(the "Company") at January 29, 2000 and January 30, 1999, and the
results of their operations and their cash flows for each of  the
three  years in the period ended January 29, 2000, in  conformity
with  accounting  principles generally  accepted  in  the  United
States. 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  of  these  statements in  accordance  with  auditing
standards generally accepted in the United States, which  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,   assessing  the  accounting  principles   used   and
significant  estimates  made by management,  and  evaluating  the
overall  financial statement presentation.  We believe  that  our
audits  provide  a  reasonable basis for  the  opinion  expressed
above.

The accompanying financial statements have been prepared assuming
that  the  Company will continue as a going concern. The  Company
incurred a net loss of $281.9 million for the year ended  January
29,  2000  and  had  a working capital deficit and  stockholders'
deficit  of  $258.2 million and  $75.0 million, respectively,  at
January  29,  2000.   As described in Note  2  to  the  financial
statements, the Company's financial performance to date  for  the
year ending February 3, 2001 has resulted in restrictions on  the
credit   terms   for  the  purchase  of  merchandise   inventory.
Additionally, the Company is in violation of certain terms of its
loan agreements.  As a result, on June 1, 2000 the Company, filed
for  protection under Chapter 11 of Title 11 of the United States
Bankruptcy Code. These matters raise substantial doubt about  the
Company's  ability to continue as a going concern.   Management's
plans in regard to these matters are also described in Note 2  to
the  financial  statements.   The  financial  statements  do  not
include  any  adjustments that might result from the  outcome  of
this uncertainty.

As  discussed in Note 1 to the financial statements, the  Company
adopted Statement of Position 98-5, "Reporting on Cost of  Start-
Up Activities," during the year ended January 29, 2000.




PricewaterhouseCoopers LLP
Houston, Texas
March  9,  2000, except as to Notes 2, 6, 11, 13 and  14  to  the
financial statements, which are as of June 1, 2000







                        Stage Stores, Inc.
                    Consolidated Balance Sheet
                (in thousands, except par values)

                                     January 29, 2000     January 30, 1999

                ASSETS
Cash and cash equivalents                 $20,179              $12,832
Undivided interest in accounts
 receivable trust                          41,600               69,816
Merchandise inventories, net              261,104              341,316
Prepaid expenses                            7,945               24,981
Other current assets                       26,246               34,436
Deferred income taxes                         --                25,056
      Total current assets                357,074              508,437

Property, equipment and leasehold
 improvements, net                        181,834              233,263
Goodwill, net                                 --                92,551
Other assets                               15,779               23,429
      Total assets                       $554,687             $857,680

 LIABILITIES AND STOCKHOLDERS' EQUITY
               (DEFICIT)
Accounts payable                          $40,955              $82,779
Accrued expenses and other
 current liabilities                       72,177               52,706
Current portion of long-term debt           9,830                4,814
Long-term debt classified as current      492,393                  --
      Total current liabilities           615,355              140,299

Long-term debt including credit
 facilities                                   --               487,968
Other long-term liabilities                14,299               21,175
Deferred income taxes                         --                 3,846
      Total liabilities                   629,654              653,288

Preferred stock, par value $1.00, non-
 voting, 3 shares authorized, no shares
 issued or outstanding                        --                   --
Common stock, par value $0.01, 75,000
 shares authorized, 26,834 and 26,718
 shares issued and outstanding,
 respectively                                 268                  267
Class B common stock, par value $0.01,
 convertible non-voting, 3,000 shares
 authorized, 1,250 shares issued and
 outstanding                                   13                   13
Additional paid-in capital                266,590              265,716
Accumulated deficit                      (337,500)             (55,610)
Accumulated other comprehensive income     (4,338)              (5,994)
   Stockholders' equity (deficit)         (74,967)             204,392
Commitments and contingencies                 --                   --
      Total liabilities and
       stockholders' equity (deficit)    $554,687             $857,680


                        Stage Stores, Inc.
               Consolidated Statement of Operations
            (in thousands, except earnings per share)

                                                  Fiscal Year
                                         1999         1998         1997
 Net sales                            $1,121,567   $1,173,547   $1,073,316
 Cost of sales and related
  buying, occupancy and
  distribution expenses                  897,117      839,238      730,179
 Gross profit                            224,450      334,309      343,137

 Selling, general and
  administrative expenses                387,816      271,477      240,011
 Store opening and closure
  program costs                           44,986       10,192        8,686
 Operating income (loss)                (208,352)      52,640       94,440

 Interest, net                            48,634       46,471       38,277

 Income (loss) before income
  tax, extraordinary item and
  cumulative effect of change
  in accounting principle               (256,986)       6,169       56,163

 Income tax expense                       20,217        2,455       21,623
 Income (loss) before extraordinary
  item and cumulative effect of
  change in accounting principle        (277,203)       3,714       34,540
 Extraordinary item, net of
  tax -- early retirement of debt           (749)         --       (18,295)
 Cumulative effect of change in
  accounting principle, net of
  tax - reporting costs
  of start-up activities                  (3,938)         --           --
 Net income (loss)                     $(281,890)      $3,714      $16,245

 Basic earnings (loss) per
  common share data:
 Basic earnings per common share
  before extraordinary item and
  cumulative effect of change
  in accounting principle                 $(9.89)        0.13        $1.34

 Extraordinary item, net of
  tax -- early retirement of debt          (0.03)         --         (0.71)
 Cumulative effect of change in
  accounting principle, net of tax -
  reporting costs of start-up
  activities                               (0.14)         --           --
 Basic earnings (loss) per
  common share                           $(10.06)       $0.13        $0.63

 Basic weighted average common
  shares outstanding                      28,028       27,885       25,808

 Diluted earnings (loss) per
  common share data:
 Diluted earnings per common share
  before extraordinary item and
  cumulative effect of change
  in accounting principle                 $(9.89)       $0.13        $1.30
 Extraordinary item, net of tax --
  early retirement of debt                 (0.03)         --         (0.69)
 Cumulative effect of change in
  accounting principle, net of tax -
  reporting costs of start-up
  activities                               (0.14)         --           --
 Diluted earnings (loss) per
  common share                           $(10.06)       $0.13        $0.61
 Diluted weighted average common
  shares outstanding                      28,028       28,428       26,483


                        Stage Stores, Inc.
               Consolidated Statement of Cash Flows
                          (in thousands)

                                                        Fiscal Year
                                                1999       1998      1997
 Cash flows from operating activities:

   Net income (loss)                        $(281,890)    $3,714   $16,245
   Adjustments to reconcile net income
    (loss) to net cash provided by
    (used in) operating activities:
     Depreciation and amortization            173,631     33,474    19,828
     Deferred income taxes                     20,151      2,371    27,438
     Accretion of discount                      1,254      1,138     1,231
     Amortization of debt issue costs           2,930      2,577     2,274
     Loss on early retirement of debt             749        --     18,295
     Cumulative effect of change in
      accounting principle                      3,938        --        --
     Changes in operating assets and
      liabilities:
       Decrease (increase) in undivided
        interest in accounts receivable
        trust                                  28,216     (8,605)   22,777
       Decrease (increase) in
        merchandise inventories                80,212    (38,201)  (76,451)

       Decrease (increase) in other
        assets                                 24,629     (2,637)  (26,970)
       Increase (decrease) in accounts
        payable and accrued liabilities       (29,919)    (9,341)   14,167
         Total adjustments                    305,791    (19,224)    2,589
       Net cash provided by (used in)
        operating activities                   23,901    (15,510)   18,834

 Cash flows from investing activities:

   Additions to property, equipment and
    leasehold improvements                    (22,037)   (88,719)  (64,859)
   Acquisitions, net of cash acquired             --         --     (4,946)
       Net cash used in investing
        activities                            (22,037)   (88,719)  (69,805)

 Cash flows from financing activities:

  Proceeds from:
    Credit facilities                          43,000     96,300    45,700
    Long-term debt                                --         --    299,718
    Common stock                                  128        955    22,522
  Payments on:
    Long-term debt                            (34,813)    (2,596) (299,533)
    Additions to debt issue costs              (2,832)      (913)  (12,407)
       Net cash provided by financing
        activities                              5,483     93,746    56,000

   Net increase (decrease) in cash and
    cash equivalents                            7,347    (10,483)    5,029

   Cash and cash equivalents:
     Beginning of year                         12,832     23,315    18,286
     End of year                              $20,179    $12,832   $23,315

 Supplemental disclosures:
  Cash flow information:
     Interest paid                            $45,528    $43,015   $45,988

     Income taxes paid (refunded)                $197    $(2,872) $(14,436)


  Non-cash investing and financing
   activities:
   In connection with various
    acquisitions, liabilities were
    assumed as follows:
     Fair value allocated to assets
      acquired                                  $--         $--   $120,665
     Cash paid for assets acquired,
      including acquisition expenses             --          --     (4,946)
         Value of Common Stock exchanged         --          --    (72,284)
         Liabilities assumed                    $--         $--    $43,435




                        Stage Stores, Inc.
     Consolidated Statement of Stockholders' Equity (Deficit)
                          (in thousands)

                                               Fiscal Year
                                      1999        1998         1997
     Shares Outstanding
Shares of common stock issued:
   Beginning balance                26,718      26,500       22,033
    Issuance of stock                  116         218        4,467
   Ending balance                   26,834      26,718       26,500

Shares of Class B stock issued:
   Beginning balance                 1,250       1,250        1,250
   Ending balance                    1,250       1,250        1,250

    Stockholders' Equity (Deficit)
Common stock issued:
   Beginning balance                  $267        $265         $220
    Issuance of stock                    1           2           45
   Ending balance                      268         267          265

Class B stock issued:
   Beginning balance                    13          13           13
   Ending balance                       13          13           13

Additional Paid-in Capital:
   Beginning balance               265,716     264,679      169,811
    Issuance of stock                  874         953       94,761
    Vested compensatory stock
     options                           --           84          107
   Ending balance                  266,590     265,716      264,679

Accumulated deficit and
 accumulated other
 comprehensive income:
   Beginning balance               (61,604)    (59,879)     (77,778)
   Comprehensive income (loss):
        Net income (loss)         (281,890)      3,714       16,245
        Other comprehensive
         income (loss)               1,656      (5,439)       1,654
   Total comprehensive
    income (loss)                 (280,234)     (1,725)      17,899
   Ending balance                 (341,838)    (61,604)     (59,879)
Total Stockholders' Equity
 (Deficit)                        $(74,967)   $204,392     $205,078

Accumulated other comprehensive
 income:
   Beginning balance               $(5,994)      $(555)     $(2,209)
   Comprehensive income
    (loss) - Minimum pension
    liability adjustment,
    net of tax                       1,656      (5,439)       1,654
   Ending balance                  $(4,338)    $(5,994)       $(555)



                       Stage Stores, Inc.
           Notes to Consolidated Financial Statements

NOTE  1  -  DESCRIPTION  OF BUSINESS AND  SIGNIFICANT  ACCOUNTING
POLICIES

      Description of Business: Stage Stores, Inc. ("Stage Stores"
or the "Company"), through its wholly-owned subsidiary, Specialty
Retailers, Inc. ("SRI"), operates family apparel stores primarily
under  the  names  "Bealls", "Palais Royal" and "Stage"  offering
nationally  recognized  brand name family  apparel,  accessories,
cosmetics  and  footwear.  As of January 29,  2000,  the  Company
operated 648 stores in thirty-three states located throughout the
United States.

      Principles  of  Consolidation: The  consolidated  financial
statements  include the accounts of Stage Stores and its  wholly-
owned  subsidiaries.  All  significant intercompany  transactions
have been eliminated in consolidation.

      Fiscal  Year: References to a particular year  are  to  the
Company's fiscal year which is the 52 or 53 week period ending on
the Saturday closest to January 31 of the following calendar year
(e.g.,  a  reference to "1999" is a reference to the fiscal  year
ended January 29, 2000).

     Use of Estimates: The preparation of financial statements in
conformity with generally accepted accounting principles requires
management to make certain estimates and assumptions that  affect
the amounts reported in the financial statements and accompanying
notes.  Actual results could differ from those estimates.

      Cash  and  Cash  Equivalents: The Company considers  highly
liquid  investments with initial maturities of  less  than  three
months to be cash equivalents in its statement of cash flows.

      Accounts Receivable Securitization: The Company securitizes
substantially  all  of  its trade accounts receivable  through  a
wholly-owned  special  purpose entity, SRI  Receivables  Purchase
Co.,  Inc.  ("SRPC").   SRPC  holds a retained  interest  in  the
securitization  vehicle  (the  "Retained  Interest"),  a  special
purpose  trust  (the  "Trust").  The  Company  accounts  for  the
Retained  Interest  in  accordance with  Statement  of  Financial
Accounting Standards No. 115, "Accounting for Certain Investments
in Debt and Equity Securities" ("SFAS 115").  Under SFAS 115, the
Retained  Interest  is  accounted for as an  investment  in  debt
securities and classified as trading securities. Accordingly, the
Retained  Interest is recorded at fair value in the  accompanying
balance  sheet with any change in fair value reflected  currently
in  income. The unrealized gain recorded to income in 1999,  1998
and  1997  was  $7.3  million, $3.2  million  and  $0.7  million,
respectively.

      Merchandise Inventories: The Company states its merchandise
inventories at the lower of cost or market based upon the  retail
method  of  accounting, cost being determined using the  last-in,
first-out ("LIFO") method.  Market is estimated on a pool-by-pool
basis.   The Company believes that the LIFO method, which charges
the  most  recent  merchandise costs to the  results  of  current
operations,  provides  a better matching of  current  costs  with
current  revenues  in  the determination  of  operating  results.
During  1999  inventory quantities were reduced.  This  reduction
resulted in a liquidation of LIFO inventory quantities carried at
higher costs prevailing in prior years as compared with the  cost
of  1999  purchases, the effect of which increased cost of  goods
sold  by  approximately $8.8 million and increased  net  loss  by
approximately $8.8 million or $0.31 dollars per share.

      Property,  Equipment and Leasehold Improvements:  Property,
equipment  and  leasehold improvements are  stated  at  cost  and
depreciated over their estimated useful lives using the straight-
line   method.    The   estimated  useful  lives   of   leasehold
improvements  do  not  exceed  the term  of  the  related  lease,
including renewal options.  The estimated useful lives  in  years
are generally as follows:

               Buildings                                   20-25
               Store and office fixtures and equipment      5-12
               Warehouse equipment                          5-15
               Leasehold improvements                       5-30

      Goodwill  and  Other  Intangibles:  The  Company  amortizes
goodwill and intangible assets on a straight-line basis over  the
estimated  future periods benefited, not to exceed  forty  years.
Amortization   periods   for  goodwill  and   other   intangibles
associated  with acquisitions are currently five to forty  years.
Each  year,  the  Company  evaluates the  remaining  useful  life
associated   with  goodwill  based  upon,  among  other   things,
historical   and   expected  long-term  results  of   operations.
Accumulated amortization of goodwill was $10.3 million at January
30, 1999.

      Debt Issue Costs: Debt issue costs are accounted for  as  a
deferred  charge and amortized on a straight-line basis over  the
term of the related issue.  Amortization of debt issue costs were
$2.9  million, $2.6 million and $2.3 million for 1999,  1998  and
1997, respectively.

      Accrued  Expenses  and Other Current  Liabilities:  Accrued
expenses  and  other current liabilities include accrued  payroll
and  related  payroll taxes of $8.3 million and $7.3  million  at
January 29, 2000 and January 30, 1999, respectively.

     Financial Instruments: Except for the Retained Interest, the
Company  records all financial instruments at cost.  The cost  of
all financial instruments, except long-term debt and the Retained
Interest, approximates fair value.

      Comprehensive income: Other comprehensive income refers  to
revenues,   expenses,  gains  and  losses  that  under  generally
accepted  accounting  principles  are  recorded  directly  as  an
adjustment  to  stockholders' equity.  Minimum pension  liability
adjustment  is  the  Company's only  component  of  comprehensive
income.   The  minimum pension liability adjustments recorded  in
the accompanying statement of stockholders' equity are net of tax
expense  (benefit)  of ($1.7) million, $3.5  million  and  ($1.1)
million in 1999, 1998 and 1997, respectively.

      Store Pre-Opening Expenses: Costs related to the opening of
new stores are expensed as incurred.

      Advertising  Expenses: Advertising  costs  are  charged  to
operations  when  the  related  advertising  first  takes  place.
Advertising  costs  were $52.5 million, $50.4 million  and  $39.5
million   for   1999,   1998  and  1997,  respectively.   Prepaid
advertising costs were $1.3 million and $2.7 million  at  January
29, 2000 and January 30, 1999, respectively.

     Impairment of Assets: The Company reviews for the impairment
of   long-lived  assets  and  certain  identifiable   intangibles
whenever  events  or changes in circumstances indicate  that  the
carrying  amount  of  an  asset  may  not  be  recoverable.    An
impairment  loss would be recognized when estimated  future  cash
flows  expected  to  result from the use of  the  asset  and  its
eventual disposition are less than its carrying amount.

      Income  Taxes: The provision for income taxes  is  computed
based on the pretax income included in the Consolidated Statement
of  Operations.   The  asset and liability approach  is  used  to
recognize  deferred tax liabilities and assets for  the  expected
future  tax  consequences  of temporary differences  between  the
carrying  amounts for financial reporting purposes  and  the  tax
basis  of assets and liabilities. A valuation allowance is to  be
established  if it is more likely than not that some  portion  of
the deferred tax asset will not be realized.

      Earnings  per Share: Basic earnings per share  is  computed
using  the  weighted average number of common shares  outstanding
during the periods. Diluted earnings per share is computed  using
the  weighted  average number of common shares  as  well  as  all
potentially dilutive common share equivalents outstanding.  Stock
options  and  restricted stock are the only potentially  dilutive
share  equivalents the Company has outstanding  for  the  periods
presented.   Incremental shares of 543 thousand and 675  thousand
in  1998 and 1997, respectively, were used in the calculation  of
diluted  earnings per common share. All common share  equivalents
were  excluded from the computation of diluted earnings per share
in  1999, as they were anti-dilutive. Common share equivalents of
408  thousand  and  245 thousand in 1998 and 1997,  respectively,
were  not  included  in the computation of diluted  earnings  per
share as they were anti-dilutive.

     Start-up Costs:  In April 1998, the Accounting Standards
Executive Committee issued Statement of Position 98-5,
"Reporting on the Costs of Start-Up Activities" ("SOP 98-5"),
effective for fiscal years beginning after December 15, 1998.
SOP 98-5 provides guidance on the financial reporting of start-up
costs and organization costs.  It requires costs of start-up
activities and organization costs to be expensed as incurred.
Initial adoption of SOP 98-5 is to be reported as the cumulative
effect of a change in accounting principle.  The Company adopted
SOP 98-5 in the first quarter of 1999 which resulted in a net of
tax charge of $3.9 million.

     Reclassifications:  The accompanying Consolidated  Financial
Statements  include  reclassifications from financial  statements
issued in previous years.

     New  Accounting Pronouncements: In June 1998 the FASB issued
SFAS  No. 133, "Accounting for Derivative Instruments and Hedging
Activities,"   which  requires  that  all  derivative   financial
instruments  be recorded in the financial statements.   SFAS  No.
133  is  effective for the Company in the first quarter of  2001,
and the Company is in the process of ascertaining the impact this
new  standard  will  have on its financial statements.  In  March
2000,  the  FASB  issued interpretation No.  44,  Accounting  for
Certain  Transactions Involving Stock Compensation which provides
guidance for certain issues arising from the application of   APB
Opinion No. 25; the Company is currently evaluating the impact of
application of this interpretation on its financial statements.

NOTE 2 - LIQUIDITY AND MANAGEMENT PLANS

      The  Company incurred a net loss of $281.9 million for  the
year ended January 29, 2000; the Company also had working capital
deficit  and  stockholders' deficit of $258.3 million  and  $75.0
million respectively, at January 29, 2000.

     The  Company  is  highly leveraged and depends  on  adequate
trade support to fund its inventory working capital requirements.
As  a  result of the Company's poor financial performance to date
for  the  year ending February 3, 2001, the vendor community  has
significantly  restricted the Company's access  to  normal  trade
terms. As a result, the Company can not currently believe it  has
sufficient liquidity to fund its working capital requirements

      As of June 1, 2000, the Company was in violation of certain
covenants  under  its  various debt  agreements.   As  a  result,
substantially  all of the Company's debt has been  classified  as
current  in the accompanying balance sheet at January  29,  2000.
These  violations of the terms of its debt agreements could allow
lenders  to take actions to accelerate the repayment schedule  of
these  debt  instruments. The Company  would  be  unable  to  pay
amounts becoming due as a result of any acceleration of repayment
terms.

     As  a  result  of  the  foregoing,  the  Company  filed  for
protection  under  Chapter 11 of Title 11 of  the  United  States
Bankruptcy  Code ("Chapter 11") on June 1, 2000.   Under  Chapter
11,  the  Company is seeking approval to operate as a  debtor-in-
possession.  The Company is currently negotiating with  a  lender
to  finance  the  Company's working capital  requirements  during
Chapter  11 reorganization proceedings, however there can  be  no
assurances  the  financing will be obtained or  approved  by  the
Court.

     Under  Chapter 11, the Company would intend to  operate  its
business as debtor-in-possession, subject to the approval of  the
Bankruptcy Court for certain proposed actions.  Additionally, one
or  more  creditor committees would be formed and would have  the
right to review and object to any non-ordinary course of business
transactions and participate in the formulation of  any  plan  or
plans of reorganization.

     As  of  the  petition date, actions to collect  pre-petition
indebtedness are stayed and other contractual obligations may not
be  enforced  against the Company.  In addition, the Company  may
reject  executory  contracts and lease obligations,  and  parties
affected  by these rejections may file claims with the Bankruptcy
Court    in   accordance   with   the   reorganization   process.
Substantially all liabilities as of the petition date are subject
to  settlement under a plan of reorganization to be voted upon by
all impaired classes of creditors and equity security holders and
approved by the Bankruptcy Court.

     As  a  result  of  the foregoing matters,  the  estimate  of
expected  future  cash flows of stores was lowered.  The  Company
recorded  an impairment loss of $41.7 million in 1999, consisting
of  increased  depreciation  and amortization  of  $26.0  million
related   to   property,  equipment  and  leasehold  improvements
associated with underperforming stores and associated goodwill of
$15.7  million.  The  impairment loss  is  included  in  selling,
general  and administrative expense in the accompanying statement
of operations. Additionally, because of the foregoing matters the
Company reevaluated the recoverability of its remaining goodwill;
as a result the Company wrote-off the remaining balance amounting
to  $67.9 million and other intangible assets amounting  to  $1.0
million during 1999.

     The accompanying consolidated financial statements have been
prepared  on a going concern basis, which contemplates continuity
of   operations,   realization  of  assets  and  liquidation   of
liabilities  in the ordinary course of business.  However,  as  a
result  of  the Chapter 11 filing and circumstances  relating  to
this  event,  including the Company's highly leveraged  financial
structure  and recurring losses from operations as  reflected  in
the consolidated financial statements, such realization of assets
and   liquidation  of  liabilities  is  subject  to  uncertainty.
Further,  a  plan of reorganization could materially  change  the
amounts reported in the consolidated financial statements,  which
do  not  give effect to any adjustments to the carrying value  of
assets  or  amounts of liabilities that might be necessary  as  a
consequence of a plan of reorganization. Additionally, there will
likely be additional store closures as part of the reorganization
process which would result in additional adjustments. The ability
of  the Company to continue as a going concern is dependent upon,
among  other  things, confirmation of a plan  of  reorganization,
future  profitable operations, the ability to comply with debtor-
in-possession  agreements and the ability to generate  sufficient
cash  from  operations and financing sources to meet obligations.
Additionally, the accompanying consolidated financial  statements
do  not  include  any adjustments that would be required  if  the
Company were in liquidation.

     Substantially all of the Company's liabilities  are  subject
to  settlement  under reorganization proceedings.  The  Company's
debt  to banks and bondholders is in default of the terms of  the
applicable loan agreements, notes and debentures.  For  financial
reporting  purposes, those liabilities and obligations have  been
classified  as  current liabilities.  The  ultimate  adequacy  of
security for any secured debt obligations and settlement  of  all
liabilities and obligations cannot be determined until a plan  of
reorganization is confirmed.

NOTE 3 - STORE CLOSURE PROGRAM

     During the second quarter of 1999, the Company implemented a
store   closure  program  under  which  the  Company  closed   35
underperforming  stores during the last three quarters  of  1999.
During  the  fourth  quarter of 1999, the Company  implemented  a
store  closure  program to close an additional 64 stores.  As  of
January  29,  2000, 5 of the stores have been  closed  while  the
remaining 59 stores are expected to be closed by the end  of  the
third quarter of 2000.

     In  connection  with  these closures, the  Company  recorded
$59.0 million of pretax costs, of which $14.8 million is included
in cost of sales while the remaining $44.2 million is included in
store opening and closure program costs.  Of the $59.0 million of
costs, approximately $9.4 million represents severance and  lease
termination  costs,  approximately  $2.8  million  represents   a
reserve for uncollectible accounts receivable associated with the
Company's  private label credit card program, approximately  $3.4
million  represents  write-off of prepaid supplies  and  signage,
approximately $14.8 million represents a lower of cost or  market
reserve  related to the inventory being liquidated in the  stores
in the store closure program, while the balance relates primarily
to  the write-off of fixed assets and intangibles associated with
these  stores.  As of January 29, 2000, the accompanying  balance
sheet  includes a lower of cost or market reserve of $6.2 million
related to the inventory remaining to be liquidated in the stores
in  the  closure program and $8.2 million for estimated severance
and lease termination costs to be paid.

     The  stores  included in the store closure program  had  the
following operating results prior to store closure charges:
                                   1999       1998      1997
    Net sales                    $56,062    $72,929    $61,281
    Gross margin                  17,380     26,196     21,292
    Direct operating expense      21,942     29,424     20,683
    Contribution before
     corporate allocations       $(4,562)   $(3,228)      $609

NOTE 4 - ACCOUNTS RECEIVABLE SECURITIZATION

      Pursuant  to  the  accounts receivable securitization  (the
"Accounts  Receivable Program"), the Company sells  substantially
all  of  the accounts receivable generated by the holders of  the
Company's private label credit card accounts to SRPC on  a  daily
basis  in  exchange  for  cash or an increase  in  the  Company's
interest.  SRPC is a separate limited-purpose subsidiary that  is
operated  in  a  fashion intended to ensure that its  assets  and
liabilities are distinct from those of the Company and its  other
affiliates  as SRPC's creditors have a claim on its assets  prior
to becoming available to any creditor of the Company. On November
9, 1999, the Company completed a refinancing of the existing term
and   revolving  certificates  outstanding  under  its   Accounts
Receivable  Program.   In connection with  the  refinancing,  the
previously existing term and revolving certificates were replaced
with    new   term   and   revolving   certificates   (the   "New
Certificates").  The New Certificates provide the Company with  a
maximum availability of $329.9 million, subject to the amount  of
receivables  held in the Trust. The New Certificates consists  of
$283.5  million  of revolving certificates and $46.4  million  of
term certificates. The revolving certificates consist of Class  A
and   Class  B  Variable  Funding  Certificates  and   the   term
certificates consist of Class C and Class D Floating  Rate  Asset
Backed  Certificates. In addition, the trust has issued  Class  E
Certificates,  which  are  subordinate  to  all  of   the   other
certificates.  The  amount of the outstanding balance  under  the
revolving  certificates will vary based upon a number of  factors
which  include,  among others, the level of  receivables  in  the
Trust  and  the  working  capital  needs  of  the  Company.   The
commitment  period  for  the revolving  certificates  expires  in
November 2000 and is subject to annual renewal with consent  from
the  holders of the revolving certificates. The term certificates
begin   to   amortize  during  September  2002.   Under   certain
circumstances,  collections on the accounts receivable  portfolio
which would have otherwise been available to the Company, may  be
retained within the Trust to be unavailable to the Company  until
the  satisfaction of certain conditions. As of January 29,  2000,
$1.2  million  was  being  retained in the  Trust.  In  addition,
certain conditions could cause an early amortization event in the
Trust. If such an event occurs, the amortization  period for  all
the   certificates  would  begin  immediately.  The   filing   of
protection  under  Chapter 11 of Title 11 of  the  United  States
Bankruptcy Code would trigger an early amortization event,  which
results  in  the  acceleration of principle payments  to  certain
classes  of  certificate holders. Additionally,  an  amortization
event  could result in write down in the recorded amount  of  the
undivided interest in the accounts receivable trusts included  in
the accompanying balance sheet.

      Based  upon the amount of receivables in the Trust  at  the
time of closing, the Company received $292.4 million of proceeds.
Of this amount, $259.3 million was used to retire the outstanding
balances under the previously existing Trust certificates,  which
were  scheduled  to begin amortizing in December  of  1999.   The
remainder  of  the  proceeds were used to redeem  the  previously
existing  $30.0 million aggregate principle amount of SRPC  12.5%
Trust  certificate-backed notes and other costs  associated  with
the  refinancing. In connection with the refinancing, the Company
recorded an after-tax extraordinary charge of approximately  $0.7
million  in  the  fourth quarter of 1999  related  to  the  early
retirement of debt.

     Amounts outstanding under the New Certificates are funded by
the  issuance  of commercial paper in the open market  through  a
facility  agent  at  various  rates  and  maturities.    If   the
commercial paper market is unavailable, amounts outstanding under
the revolving component of the New Certificates will be funded by
a  liquidity  provider.  If accounts receivable balances  in  the
Trust  fall  below  the  level  required  to  support  the   term
certificates   and  revolving  certificates,  certain   principal
collections may be retained in the Trust until such time  as  the
receivable balances exceed the certificates then outstanding  and
the  required Company's interest.  The Trust may issue additional
series  of  certificates from time to time.  Terms of any  future
series  will  be  determined  at  the  time  of  issuance.    The
outstanding  balances  of  the term  certificates  totaled  $46.4
million  and  $165.0 million at January 29, 2000 and January  30,
1999,  respectively. There was $270.7 million and $115.6  million
outstanding under the revolving certificates at January 29,  2000
and January 30, 1999, respectively.

      Total  accounts receivable transferred to the Trust  during
1999,  1998  and  1997 were $567.1 million,  $585.3  million  and
$508.9 million, respectively.  The cash flows generated from  the
accounts  receivable  in  the Trust are  dedicated  to:  (i)  the
purchase  of  new accounts receivable generated by  the  Company;
(ii)  payment  of  a return on the certificates;  and  (iii)  the
payment of a servicing fee to SRI.  Any remaining cash flows  are
remitted  to SRPC.  The New Certificates entitle the  holders  to
receive  a  return, based upon the London Interbank Offered  Rate
("LIBOR"),  plus  a specified margin. At January  29,  2000,  the
blended rate of return on the New Certificates was 6.5%.

      Accounts  receivable sold to SRPC that subsequently  become
defaulted  are allocated to each certificate class  by  order  of
preference. Class A Certificates are senior to all of  the  other
certificates and Class E Certificates are subordinate to all  the
other  certificates. The Class E Certificates  are  held  by  the
Company  and  comprise the Company's undivided  interest  in  the
Trust.  This amount represents the Company's total risk  exposure
with respect to the Accounts Receivable Program.


NOTE 5 - PROPERTY, EQUIPMENT AND LEASEHOLD IMPROVEMENTS

      Property,  equipment  and leasehold  improvements  were  as
follows (in thousands):
                                 January 29, 2000     January 30, 1999
     Land                             $3,074               $3,074
     Buildings                        16,980               16,980
     Fixtures and equipment          206,632              198,588
     Leasehold improvements          132,843              130,870
                                     359,529              349,512
     Accumulated depreciation        177,695              116,249
                                    $181,834             $233,263

      Depreciation expense was $73.9 million, $25.9  million  and
$16.8 million for 1999, 1998 and 1997, respectively. Depreciation
expense  for  1999 includes impairment charges of  $26.0  million
related   to   property,  equipment  and  leasehold  improvements
associated  with  underperforming stores  and  $17.3  million  of
writedown  related  to  stores  included  in  the  store  closure
program.  Gains and losses on retirement or disposition of  fixed
assets  are recognized when incurred and are included  in  income
(loss) from operations. See Note 2 to financial statements.

NOTE 6 - LONG-TERM DEBT

     Long-term debt consists of the following (in thousands):
                                       January 29, 2000    Janaury 30, 1999
   Senior Notes                            $200,000           $200,000
   Senior Subordinated Notes,
    net of discount                          99,721             99,696
   Credit Facility                          185,000            142,000
   SRPC Notes                                   --              30,000
   Other long-term debt                      17,502             21,086
                                            502,223            492,782
   Less debt classified as current          492,393                --
   Less current maturities                    9,830              4,814
                                               $--            $487,968


     As of June 1, the Company was in violation of certain of its
covenants under its various debt agreements. These violations  of
the  terms  of  its debt agreements could allow lenders  to  take
actions  to  accelerate  the repayment  schedule  of  these  debt
instruments. Therefore, the Company's debt has been classified as
current.

      The Senior Notes were issued during June 1997 by SRI with a
principal amount of $200.0 million, bear interest at 8.5% payable
semi-annually  on  January 15 and July 15, and  mature  July  15,
2005.   The  Senior Notes are general unsecured  obligations  and
rank  senior to all subordinated debt of SRI including the Senior
Subordinated Notes.

      The  Senior Subordinated Notes were issued during June 1997
by  SRI  with  a  principal amount of $100.0  million  and  at  a
discount which results in a combined effective interest  rate  of
9.03%.  The Senior Subordinated Notes bear interest at 9% payable
semi-annually on January 15 and July 15 and mature July 15, 2007.
The Senior Subordinated Notes are subordinated to the obligations
under the Senior Notes.

      Concurrently  with  the issuance of the  Senior  Notes  and
Senior Subordinated Notes, SRI entered into a new credit facility
with  a  group of lenders (the "Credit Facility") which  replaced
the Company's existing $75.0 million credit facility.  The Credit
Facility  provides for: (i) a $100.0 million working capital  and
letter  of  credit  facility  (the  "Working  Capital  Facility")
pursuant  to which SRI shall have the right at any time prior  to
June 17, 2000 to solicit one or more lenders and/or new financial
institutions   to  provide  up  to  $25  million  in   additional
commitments to increase the Working Capital Facility to an amount
not  to  exceed $125 million in the aggregate, subject to certain
conditions, of which up to $50 million may be used for letters of
credit;  and  (ii)  a  $100.0  million  expansion  facility  (the
"Expansion  Facility"). The Credit Facility matures on  June  14,
2002 provided that in addition to certain mandatory reductions in
commitments, the commitments under the Expansion Facility will be
reduced  on  the fourth anniversary of the signing of the  Credit
Facility  by  the  amount,  if  any,  necessary  so  that   total
reductions  in the amount of the commitments under the  Expansion
Facility (taking into account all mandatory reductions) will have
been  at  least  $25  million. A commitment  fee  on  the  unused
commitments of each of the Working Capital Facility and Expansion
Facility  is  payable quarterly in arrears.  The  amount  of  the
commitment fee is determined based on the Adjusted Leverage Ratio
(as  defined  in the Credit Facility), and ranges from  0.25%  to
0.50% per annum.  Advances under the Working Capital Facility and
Expansion Facility bear interest at the Company's option, at  the
Base  Rate  plus  the  applicable Margin  Percentage  or  at  the
Eurodollar  Rate plus the applicable Margin Percentage  (each  as
defined  in  the  Credit  Facility).  The  Margin  Percentage  is
determined from time to time based on the Adjusted Leverage Ratio
and was 2.25% for the Base Rate and 3.25% for the Eurodollar Rate
at  January  29, 2000. The effective interest rate for borrowings
outstanding  under the Credit Facility was 8.8%  at  January  29,
2000.

    The Credit Facility contains covenants which, among other things,
restrict  the: (i) incurrence of additional debt; (ii) incurrence
of  capitalized  lease obligations; (iii) payment  of  dividends;
(iv)  formation of certain business combinations; (v) acquisition
of  subordinated  debt; (vi) use of proceeds received  under  the
agreement; (vii) aggregate amount of capital expenditures; (viii)
transactions with related parties; and (ix) changes in  lines  of
business.  In addition, the Credit Facility requires the  Company
to   maintain   compliance  with  certain   specified   financial
covenants,  including  covenants  relating  to  minimum  interest
coverage,  minimum  fixed charge coverage  and  maximum  leverage
ratios.  The Credit Facility also limits the amount which can  be
outstanding for a specified length of time each year.  A  portion
of  the  Credit Facility is collateralized by SRI's  distribution
center   located  in  Jacksonville,  Texas,  including  equipment
located  therein and a pledge of SRPC stock.  The net book  value
of  the  distribution center was approximately  $5.4  million  at
January 29, 2000.

      On  March  9,  2000, SRI entered into a new  $35.0  million
senior  revolving  credit facility (the "Senior Revolving  Credit
Facility")  with  certain  of the lenders  participating  in  the
Credit  Facility.  The Senior Revolving Credit  Facility  matures
June 14, 2002 and provides for working capital borrowings and  is
collateralized by a perfected first priority security interest on
$50.0  million of inventory. Advances under the Senior  Revolving
Credit  Facility will bear interest at the Company's  option,  at
the  Base  Rate plus the applicable Margin Percentage or  at  the
Eurodollar  Rate plus the applicable Margin Percentage  (each  as
defined in the Senior Revolving Credit Facility). SRI will pay  a
commitment  fee  on  the unused commitment  of  0.50%  per  annum
payable  quarterly  in  arrears. In connection  with  the  Senior
Revolving  Credit Facility, the Credit Facility  was  amended  to
provide  (a)  a  first  priority lien on the Company's  corporate
concentration  cash  account  (b)  a  second  priority  lien   on
inventory  equal  to  $50.0 million less  borrowings  outstanding
under  the Senior Revolving Credit Facility (c) a first  priority
lien  on  all  tangible  personal property, including  furniture,
fixtures and equipment (excluding inventory except to the  amount
described  in (b) above). In addition, the amendment  limits  the
amount  of  readily  available cash or cash  equivalents  in  the
Company's  corporate concentration cash account to $20.0  million
after  giving effect to any borrowings under the Credit Facility.
Under  the  terms  of the new credit facility, the  Company  will
issue  warrants to the lenders to purchase 7.5% of the  Company's
outstanding  common stock. The exercise price under the  warrants
will  be determined based upon the average closing price  of  the
Company's stock for the 30 days following the date of commitment.
The warrants will expire on March 6, 2003.

      The  Company  had  $2.8 million of availability  under  the
Credit  Facility at January 29, 2000.  In addition,  the  Company
had cash and cash equivalents on hand of $20.2 million at January
29, 2000.  The Company had $6.0 million of availability under the
combined credit facilities at May 25, 2000.

     During  November 1999, the Company retired the $30.0 million
aggregate principle amount of SRPC 12.5% Trust Certificate-Backed
Notes  in connection with the refinancing related to the Accounts
Receivable Program (see note 4).

      In  connection with various acquisitions, the  Company  has
indebtedness which bear interest between 7% and 12% and  maturity
dates between 2000 through 2004.

      Aggregate maturities of long-term debt excluding the Credit
Facility for the next five years are: 2000 - $4.8 million; 2001 -
$2.6 million; 2002 - $2.7 million;  2003 - $14.2 million and 2004
- - $0.2 million.

     Management estimates the fair value of its long-term debt to
be  $325.7  million and $482.4 million at January  29,  2000  and
January  30,  1999, respectively.  In developing  its  estimates,
management  considered quoted market prices for each  instrument,
if  available, current market interest rates in relation  to  the
coupon   interest   rates  of  each  instrument,   the   relative
subordination  of each instrument and the relative  liquidity  of
the  instrument as indicated by the presence or lack of an active
market. Given the matters discussed in Note 2, the current market
value  of  the  Company's long-term debt would  be  substantially
below the aforementioned amounts.

NOTE 7 - STOCKHOLDERS' EQUITY

     The Company's authorized common equity securities consist of
par  value $0.01 per share common stock ("Common Stock") and  par
value  $0.01  per  share Class B common stock  ("Class  B  Common
Stock").  Except  as otherwise described herein,  all  shares  of
Common  Stock and Class B Common Stock are identical and  entitle
the  holders  thereof to the same rights and  privileges  (except
with  respect  to voting privileges). Holders of Class  B  Common
Stock  may elect at any time to convert any or all of such shares
into Common Stock, on a share-for-share basis, to the extent  the
holder  thereof  is not prohibited from owning additional  voting
securities  by virtue of regulatory restrictions. The holders  of
Common Stock are entitled to one vote per share on all matters to
be  voted  upon by the stockholders. Except as required  by  law,
holders of Class B Common Stock do not have the right to vote  on
any matters to be voted upon by the stockholders.

      During September 1997, the Company completed an offering of
approximately  7.1  million shares of common stock,  6.4  million
shares  of  which were secondary shares representing  the  shares
owned by two venture capital firms.  The remaining 650,000 shares
were  issued  as  primary shares, a result of  an  over-allotment
provision.  The  shares  sold  by the  Company  resulted  in  net
proceeds  to  the Company of approximately $20.7  million,  which
were  used  to reduce borrowings outstanding under the  Company's
Credit Facility.

      In  November 1998, the Company adopted a Stockholder Rights
Plan  designed to protect Company stockholders in  the  event  of
takeover  activity that would deny them the full value  of  their
investment.   Terms  of  this  plan  provide   for   a   dividend
distribution of one right for each share of Common Stock  of  the
Company to holders of record at the close of business on November
13,  1998.  The rights will become exercisable only in the event,
with  certain  exceptions, a person or  group  of  affiliated  or
associated  persons  accumulates 15% or  more  of  the  Company's
voting  stock,  or  if a person or group announces  an  offer  to
acquire  15%  or  more.  The rights will expire on  November  10,
2008.   Each right will entitle the holder to buy one one-hundred
thousandth  of a share of a new series of preferred  stock  at  a
price  of  $60.   In  addition, upon the  occurrence  of  certain
events,  holders  of  the rights would be  entitled  to  purchase
either  Company stock or shares in an "acquiring entity" at  half
of  market value.  Further, at any time after a person  or  group
acquires  15%  or  more  (but less than  50%)  of  the  Company's
outstanding  voting  stock, the Board of Directors  may,  at  its
option,  exchange  part or all of the Rights (other  than  Rights
held  by the acquiring person or group, which would become  void)
for  shares of the Company's common stock on a one-for-one basis.
The  Company generally will be entitled to redeem the  rights  at
$0.01  per  right at any time until the tenth day  following  the
acquisition of a 15% position in its voting stock.

NOTE 8 - STOCK OPTION PLANS

      In 1993, the Company adopted the Third Amended and Restated
Stock  Option  Plan  (the "1993 Stock Option Plan")  designed  to
provide  incentives  to present and future executive,  managerial
and  other  key  employees  and  advisors  to  the  Company  (the
"Participants")  as  selected by the Board of  Directors  or  the
compensation  committee of the Board of Directors (the  "Board").
All  options granted under the 1993 Stock Option Plan  were  non-
qualified  within  the meaning of Section 422A  of  the  Internal
Revenue  Code.  The number of shares of common stock which  could
be granted under the 1993 Stock Option Plan was 1,894,540 shares.
As  of  January 29, 2000, there were 906,124 options  outstanding
under the 1993 Stock Option Plan.

     During  1996, the Company adopted the 1996 Equity  Incentive
Plan (the "Incentive Plan").  The Incentive Plan provides for the
granting  of the following types of awards: stock options,  stock
appreciation  rights  ("SARs"),  restricted  stock,   performance
units,  performance  grants and other types of  awards  that  the
Board  deems to be consistent with the purposes of the  Incentive
Plan.  An aggregate of 3,500,000 shares of common stock have been
reserved  for  issuance under the Incentive Plan. No  Participant
shall  be  entitled  to  receive grants of  common  stock,  stock
options  or  SARs with respect to common stock, in  any  calendar
year  in excess of 400,000 shares in the aggregate. As of January
29,  2000,  there  were 1,204,483 options and 378,525  shares  of
restricted stock outstanding under the Incentive Plan.

      The  Board  will have exclusive discretion  to  select  the
Participants  and to determine the type, size and terms  of  each
award,  to  modify the terms of awards, to determine when  awards
will  be  granted and paid, and to make all other  determinations
which  it deems necessary or desirable in the interpretation  and
administration  of  the Incentive Plan.  The  Incentive  Plan  is
scheduled to terminate ten years from the date that the Incentive
Plan  was  initially approved and adopted by the stockholders  of
the  Company, unless extended for up to an additional five  years
by  action  of  the  Board.  With limited  exceptions,  including
termination  of  employment as a result of death,  disability  or
retirement,  or  except  as otherwise determined  by  the  Board,
rights to these forms of contingent compensation are forfeited if
a  recipient's  employment or performance of services  terminates
within  a  specified  period following the award.   Generally,  a
Participant's rights and interest under the Incentive  Plan  will
not  be transferable except by will or by the laws of descent and
distribution.

      Options are rights to purchase a specified number of shares
of  common stock at a price fixed by the Board. The option  price
may  be  equal  to or greater than the fair market value  of  the
underlying shares of common stock, but in no event less than  the
fair  market  value on the date of grant.  Options granted  under
the  1993  Stock  Option  Plan generally  become  exercisable  in
installments  of  20% per year on each of the first  through  the
fifth anniversaries of the grant date and have a maximum term  of
ten  years.   Options granted under the Incentive Plan  generally
become exercisable in installments of 25% per year on each of the
first  through fourth anniversaries of the grant date and have  a
maximum term of ten years.

      A  summary  of the option activity under the various  plans
follows:
                                   Number of      Weighted
                                  Outstanding      Average
                                    Options        Option
                                                    Price
     Options  outstanding  at
      February 1, 1997             1,475,581         6.61
      Granted                        570,550        23.84
      Surrendered                   (124,015)       13.31
      Exercised                     (208,023)        2.22
     Options  outstanding  at
      January 31, 1998             1,714,093        12.39
      Granted                        505,200        38.08
      Surrendered                   (147,185)       26.35
      Exercised                     (217,218)        4.57
     Options  outstanding  at
      January 30, 1999             1,854,890        19.15
      Granted                        497,608         6.80
      Surrendered                   (144,107)       25.94
      Exercised                      (97,784)        0.84
     Options  outstanding  at
      January 29, 2000             2,220,607        16.62

    Exercisable options under the various plans at January  30,  1999
and  January  31, 1998 were 526,752 and 333,159 with  a  weighted
average  exercise  price  of $7.88 and $2.87,   respectively.   A
summary of outstanding and exercisable options as of January  29,
2000 follows:


                    Number of       Weighted     Weighted Average
       Option      Outstanding      Average         Remaining
       Price         Options     Exercise Price  Contractual Life

   $0.00 - $0.12       5,542         $0.11             2.8
    2.42 -  3.75     306,011          2.94             5.7
    5.00 -  8.00     729,531          6.36             7.9
    9.00 - 13.88     180,635         10.53             8.7
   17.00 - 21.15     245,400         20.90             6.5
   22.00 - 30.00     346,888         22.82             7.2
   33.75 - 42.13      27,000         37.17             7.8
   49.75 - 51.88     269,600         51.61             8.2
                   2,110,607         16.78             7.4

                    Number of
       Option      Exercisable     Weighted Average
       Price         Options        Exercise Price

   $0.00 - $0.12       5,542            $0.11
    2.42 -  3.75     229,722             2.79
    5.00 -  8.00     174,858             5.28
    9.00 - 13.88      47,053            10.53
   17.00 - 21.15      17,500            19.81
   22.00 - 30.00     194,125            22.95
   33.75 - 42.13      13,000            37.15
   49.75 - 51.88      69,689            51.61
                     751,489            14.56


   A  summary  of  the restricted stock activity under  the  various
plans follows:
                                          Number of      Weighted
                                           Shares      Average Grant
                                                            Date
                                                         Fair Value
  Unvested  restricted  stock   grants
   outstanding at February 1, 1997            --              --
   Granted                                220,000           32.04
   Surrendered                                --              --
   Vested                                     --              --
  Unvested  restricted  stock   grants
   outstanding at January 31, 1998        220,000           32.04
   Granted                                 73,300           41.48
   Surrendered                                --              --
   Vested                                     --              --
  Unvested  restricted  stock   grants
   outstanding at January 30, 1999        293,300           34.40
   Granted                                123,750            6.45
   Surrendered                            (20,475)          35.00
   Vested                                 (18,050)          41.38
  Unvested  restricted  stock   grants
   outstanding at January 29, 2000        378,525           24.90

      The  1999 and 1998 grants vest 25% per year on each of  the
first  through  fourth anniversary dates of the  grant  date  and
contain  certain accelerated vesting provisions. The 1997  grants
vest  at  the  end  of  three  year period  and  contain  certain
accelerated vesting provisions. The issuance of shares which have
vested  has  been  recorded as non-cash increase in  stockholders
equity.

      The  Company applies Accounting Principles Board Opinion No.  25,
"Accounting for Stock Issued to Employees" in accounting for  its
plans.   Compensation expense was $3.1 million, $3.2 million  and
$0.5 million in 1999, 1998 and 1997, respectively.  The following
pro  forma  data is calculated as if compensation  cost  for  the
Company's stock option plans were determined based upon the  fair
value  at  the grant date for awards under these plans consistent
with  the  methodology  prescribed under Statement  of  Financial
Accounting   Standards  No.  123,  "Accounting  for   Stock-Based
Compensation":

                                                         Fiscal Year
                                                  1999      1998       1997
 Pro forma net income (loss) (in thousands)   $(283,396)   $1,106    $15,407
 Pro forma basic earnings (loss)
  per common share                               (10.11)     0.04       0.60
 Pro forma diluted earnings (loss)
  per common share                               (10.11)     0.04       0.58
 Weighted average grant-date value
  of options granted                               5.63     22.30      13.96

     The fair value of the options granted is estimated using the
Black-Scholes option-pricing model with the following assumptions
for  1999:  no  dividend yield; volatility of  88.95%;  risk-free
interest rate of 6.7%; assumed forfeiture rate at 100.00% and  an
expected life of 7.86 years.  For 1998, the following assumptions
were  used:  no  dividend yield; volatility of 47.32%;  risk-free
interest rate of 4.9%; assumed forfeiture rate of 71.27%  and  an
expected  life of 7.8 years.  For 1997, the following assumptions
were  used:  no  dividend yield; volatility of 47.32%;  risk-free
interest rate of 5.5%; assumed forfeiture rate of 76.92%  and  an
expected life of 7.42 years.  The pro forma amounts above are not
likely to be representative of future years because options  vest
over  several years and additional awards generally are made each
year.

NOTE 9 - EMPLOYEE BENEFIT PLANS

      Pension benefits for employees are provided under  the  SSI
Restated  Retirement  Plan (the "Retirement Plan"),  a  qualified
defined benefit plan.  Benefits are administered through a  trust
arrangement   which  provides  monthly  payments  or   lump   sum
distributions.   The  Retirement Plan  covers  substantially  all
employees who have completed one year of service with 1,000 hours
of  service  as of June 30, 1998.  Benefits under  the  plan  are
based upon a percentage of the participant's earnings during each
year  of  credited  service. Supplemental  pension  benefits  for
certain  key  executives are provided under the SRI  Supplemental
Executive Retirement Plan (the "Supplemental Retirement Plan"), a
non-qualified defined benefit plan.

    Information  regarding the Retirement Plan and  the  Supplemental
Retirement Plan is as follows (in thousands):
                                             January 29, 2000  January 30, 1999
    Change in benefit obligation:
    Benefit obligation at beginning  of year     $31,639           $34,716
    Service cost                                     731               917
    Interest cost                                  2,109             2,191
    Actuarial (gain) loss                         (2,860)            3,056
    Plan disbursements                            (2,449)           (3,913)
    Plan curtailment                                 --             (5,991)
    Plan settlement                                  --                663
    Projected benefit obligation at end
     of year                                      29,170            31,639

    Change in plan assets:
    Fair value of plan assets at
     beginning of year                            21,711            26,624
    Actual return on plan assets                   1,089            (1,550)
    Employer contributions                         2,880               550
    Plan disbursements                            (2,449)           (3,913)
    Fair value of plan assets at end of year      23,231            21,711

    Funded status                                 (5,939)           (9,928)
    Unrecognized prior service cost                  306               326
    Unrecognized net actuarial (gain) loss         7,317             9,890
    Net amount recognized                         $1,684              $288

    Amounts recognized in the consolidated
     balance sheet consist of:
    Accrued benefit liability                    $(5,427)          $(9,538)
    Accumulated other comprehensive income         7,111             9,826
    Net amount recognized                         $1,684              $288

                                             January 29, 2000   January 30, 1999
    Weighted-average assumptions as  of
     year end:
    Discount rate                                    7.0%              6.5%
    Expected long-term rate of return
     on plan assets                                  9.0%              9.0%
    Rate of annual compensation increase             5.0%              N/A
    Rate of increase in maximum benefit
     and compensation limits                         N/A               3.5%
    Assumed rate of increase in taxable
     wage base                                       N/A               N/A

     The components of pension cost for the Retirement Plan  and
the Supplemental Retirement Plan  were as follows (in thousands):
                                                             Fiscal Year
                                                       1999     1998      1997
Net periodic pension cost for the fiscal year ended:
 Service cost                                          $731     $917    $1,738
 Interest cost                                        2,109    2,191     2,328
 Expected return on plan assets                      (1,888)  (2,367)   (2,521)
 Amortization of prior service cost                      20       18        (6)
 Recognized actuarial loss                              512      127       507
 Net periodic pension cost                           $1,484     $886    $2,046

     Included  in  accrued expenses and other accrued liabilities
is  $6.3  million for estimated contributions to  the  Retirement
Plan in 2000.

     The  Company's funding policy for the Retirement Plan is  to
contribute the minimum amount required by applicable regulations.
Retirement  Plan  assets include 100,000 shares of  Stage  Stores
common  stock  purchased  during  the  Company's  initial  public
offering.

      Effective  June 30, 1998, the Retirement Plan  was  frozen.
There  will  be no future benefit accruals after that  date.  Any
service after that date will continue to count toward vesting and
eligibility  for  normal  and  early  retirement.   The   Company
recorded a gain in 1998 of $2.0 million associated with the  plan
curtailment.

     The  Company has a contributory 401(k) savings plan covering
substantially  all  qualifying  employees.  Under   the   401(k),
participants  may  contribute  up  to  15%  of  their  qualifying
earnings,  subject to certain restrictions. The Company currently
matches 50% of each participant's contributions, limited to 6% of
each  participant's salary. The Company's matching  contributions
were  approximately $1.0 million for 1999, $0.8 million for  1998
and $0.4 million for 1997.

NOTE 10 - OPERATING LEASES

      The  Company leases stores, service center facilities,  the
corporate  headquarters and equipment under operating leases.   A
number  of  store  leases  provide for escalating  minimum  rent.
Rental  expense is recognized on a straight-line basis  over  the
life  of such leases.  The majority of the Company's store leases
provide for contingent rentals, generally based upon a percentage
of  net  sales.  The Company has renewal options for most of  its
store leases; such leases generally require that the Company  pay
for  utilities,  taxes  and maintenance expense.   A  summary  of
rental  expense  associated  with operating  leases  follows  (in
thousands):
                                                   Fiscal Year
                                           1999       1998     1997
     Minimum rentals                     $51,926    $48,022  $37,601
     Contingent rentals                    3,838      3,993    4,545
     Equipment rentals                     4,544      3,854    1,240
                                         $60,308    $55,869  $43,386

      Minimum rental commitments on long-term operating leases at
January  29,  2000,  net  of  sub-leases,  are  as  follows   (in
thousands):
     Fiscal Year:
      2000                                       $52,435
      2001                                        47,641
      2002                                        41,197
      2003                                        34,246
      2004                                        27,619
      Thereafter                                 112,888
                                                $316,026
NOTE 11 - INCOME TAXES

      All  Company operations are domestic.  Income  tax  expense
charged  to continuing operations consisted of the following  (in
thousands):
                                                    Fiscal Year
                                              1999     1998      1997
     Federal income tax expense (benefit):
      Current                                  $--      $(66)  $11,012
      Deferred                               28,617    3,246     8,413
                                             28,617    3,180    19,425
     State income tax expense (benefit):
      Current                                    66      150       193
      Deferred                               (8,466)    (875)    2,005
                                             (8,400)    (725)    2,198
                                            $20,217   $2,455   $21,623

      A  reconciliation  between the federal income  tax  expense
charged to continuing operations computed at statutory tax  rates
and   the   actual  income  tax  expense  recorded  follows   (in
thousands):
                                                        Fiscal Year
                                                1999       1998        1997
     Federal  income  tax  expense  at
      the statutory rate                     $(91,585)    $2,159     $19,657
     State income taxes, net                   (5,460)      (471)      1,428
     Goodwill amortization                     26,040        742         388
     Permanent differences, net                 1,674         25         150
     Valuation reserve                         89,548        --          --
                                              $20,217     $2,455     $21,623

    In  connection with the early retirement of various indebtedness,
the  Company  recorded extraordinary charges of $0.7 million  and
$18.3  million in 1999 and 1997, respectively, net of  applicable
income  taxes  of  $0.0  and  $11.5 million  in  1999  and  1997,
respectively.  The  1997  income  tax  benefit  relating  to  the
extraordinary  items  is  comprised of a  $9.9  million  deferred
federal  tax  benefit  and  a  $1.6 million  deferred  state  tax
benefit.  During  1999, the Company recorded  a  charge  of  $3.9
million  in connection with the cumulative effect of a change  in
accounting principle reporting costs of start-up activities,  net
of applicable income taxes of $0.0 million.

 Deferred  tax  liabilities (assets) consist of the following  (in
thousands):
                                          January 29, 2000    January 30, 1999
     Gross deferred tax liabilities:
      Depreciation and amortization             $--             $14,790
      State income taxes                       5,183              1,838
      Other                                    5,711              7,786
                                              10,894             24,414
     Gross deferred tax assets:
      Retained Certificates                   (3,033)            (2,460)
      Net operating loss carryforwards       (74,747)           (25,160)
      AMT tax credit carryforward             (2,686)            (3,040)
      Depreciation and amortization           (2,860)               --
      Accrued expenses                        (5,109)            (4,558)
      Pensions                                (2,599)            (4,231)
      Escalating leases                       (5,884)            (1,802)
      Accrued payroll costs                      --              (1,445)
      Inventory reserves                      (2,841)            (2,546)
      Other                                     (683)              (382)
                                            (100,442)           (45,624)
     Valuation allowance                      89,548                --
     Net deferred tax assets                    $--            $(21,210)

     The  net change in the valuation allowance for deferred  tax
assets  was an increase of $89.5 million in 1999, which,  relates
to  federal and state net operating loss carryforwards. Based  on
the  projected earnings of the Company and matters set  forth  in
Note  2, management believes it is more likely than not that  the
net deferred tax assets will  not be realized and has, therefore,
provided a full valuation allowance against the net deferred  tax
assets.

     The Company has net operating loss carryforwards for federal
income tax purposes of approximately $178.9 million, which if not
utilized  will expire in varying amounts between 2007  and  2021.
The Company has net operating loss carryforwards for state income
tax  purposes  of  approximately $230.0  million,  which  if  not
utilized,  will expire in varying amounts between 2002 and  2021.
The Company's ability to utilize net operating loss carryforwards
may  be  limited if certain changes in ownership occur  or  as  a
result of the bankruptcy process.





NOTE 12 - QUARTERLY FINANCIAL INFORMATION

      Unaudited quarterly financial data is summarized as follows
(in thousands):

                                              Fiscal Year 1999
                                      Q1        Q2         Q3         Q4
    Net sales                     $262,591  $269,848   $264,327   $324,801
    Gross profit                    70,359    74,021     77,203      2,867
    Operating income (loss)          8,391    (8,332)    12,560   (220,971)
    Income (loss) before
     extraordinary item and
     cumulative effect of
     change in accounting
     principle                      (2,269)  (15,091)       224   (260,067)
    Extraordinary item, net
     of tax - early
     retirement of debt                --        --         --        (749)
    Cumulative effect of
     change in accounting
     principle, net of tax -
     reporting costs of
     start-up activities            (2,402)      --         --      (1,536)
    Net income (loss)               (4,671)  (15,091)       224   (262,352)

    Basic earnings (loss)
     per common share data:
    Basic earnings per common
     share before
     extraordinary item and
     cumulative effect of
     change in accounting
     principle                       (0.08)    (0.54)      0.01      (9.26)
    Extraordinary item -
     early retirement of
     debt, net of tax                  --        --         --       (0.03)
    Cumulative effect of
     change in accounting
     principle - reporting
     costs of start-up
     activities, net of tax          (0.09)      --         --       (0.05)
    Basic earnings (loss) per
     common share                    (0.17)    (0.54)      0.01      (9.34)

    Diluted earnings (loss)
     per common share data:
    Diluted earnings per
     common share before
     extraordinary item
     cumulative effect of
     change in accounting
     principle                       (0.08)    (0.54)      0.01      (9.26)
    Extraordinary item -
     early retirement of
     debt, net of tax                  --        --         --       (0.03)
    Cumulative effect of
     change in accounting
     principle - reporting
     costs of start-up
     activities, net of tax          (0.09)      --         --       (0.05)
    Diluted earnings (loss)
     per common share                (0.17)    (0.54)      0.01      (9.34)

      During  the  fourth quarter of 1999, the  Company  recorded
certain one-time pretax charges aggregating $205.7 million.

                                            Fiscal Year 1998
                                    Q1        Q2        Q3        Q4

    Net sales                   $272,788  $271,805  $271,605  $357,349
    Gross profit                  87,225    82,239    75,252    89,593
    Operating income              25,278    12,678     7,226     7,458
    Net income (loss)              9,035       765    (3,152)   (2,934)
    Basic earnings (loss)
     per common share               0.33      0.03     (0.11)    (0.10)
    Diluted earnings (loss)
     per common share               0.32      0.03     (0.11)    (0.10)

NOTE 13 - RELATED PARTY TRANSACTIONS

     The Company has made loans, in an aggregate principal amount
of  $2.7 million and $2.1 million at January 29, 2000 and January
30,  1999,  respectively, to certain present and former executive
officers of the Company.  These loans are full recourse loans and
are  secured by a pledge of the shares of common stock  owned  by
such executive officers. The loans provide for interest from 5.7%
to 9.0% and mature no later than November 3, 2000. At January 29,
2000,  the Company has recorded a reserve of $1.6 million related
to these loans for potential uncollectibility.

     On  February 22, 2000, Carl Tooker left employment with  the
Company,  effective  that date.  Mr. Tooker was  Chairman,  Chief
Executive  Officer  and  President of the Company.  Mr.  Tooker's
departure  follows  an inquiry conducted by a  Special  Committee
consisting of all of the non-management members of the  Board  of
Directors,  which  reviewed  certain  transactions  between   the
Company and Mr. Tooker.  The effects of the transactions reviewed
have  been reflected in the Company's results for prior  periods,
and the Committee believes they are not material to the financial
condition   or   operations  of  the  Company.   However,   these
transactions  had  not been properly reported  to  the  Company's
Board of Directors.

     The  Company  purchased Mr. Tooker's personal  residence  in
1997  at a price specified by him, and assumed all liability  for
the  property, including upkeep and existing debt payments, until
it was sold in 1999.  The Company sustained a loss of $806,556 as
a result of this transaction.

     In  May, 1997 the Company entered into a severance agreement
and  a  separate  consulting  contract  in  connection  with  the
separation  of  an  employee who shortly  thereafter  became  Mr.
Tooker's  spouse.  The Company recorded in its books and  records
payments  to or for the benefit of his spouse beginning  in  May,
1997,  and ending in August 1998, totaling $608,317. The  Special
Committee  also determined that while employed by the Company  in
1996  and  1997, this employee entered into transactions  with  a
company  with  whom her sister was believed to be affiliated,  in
which  the  Company  paid a total of $313,260  for  purchases  of
clothing  inventory.   The Special Committee  did  not  find  any
overcharges with respect to the inventory purchases.

     Demand  has  been  made  upon Mr. Tooker  to  reimburse  the
Company  for  the  unauthorized payments regarding  his  personal
residence and the severance paid to his spouse.  In addition, the
Company has demanded repayment by Mr. Tooker of outstanding loans
he  obtained  from  the Company, with interest thereon,  totaling
approximately  $1.1 million. Some of these loans are  secured  by
collateral which includes securities of the Company.  Mr.  Tooker
has not responded to the Company's demands.

    The  Special Committee further determined that during  the  years
1997   through   1999,  the  Company  maintained  a   contractual
relationship  with  Stage  Planning and  Design,  Inc.  ("SPAD"),
believed to be a wholly owned subsidiary of U.S. Builders,  Inc.,
to  manage the construction of store remodeling.  Under the terms
of  this agreement, the Company was required to and did reimburse
or  pay  direct  all  of  SPAD's  costs,  including  all  payroll
expenses.   In  1997, the Company paid SPAD  in  excess  of  $2.4
million, and in 1998 in excess of $9.9 million.  Until late 1999,
Mr.  Tooker's son-in-law was an officer and project  manager  for
SPAD,  whose compensation was included as a reimbursable  expense
billed   to   the  Company  during  this  time.    Although   the
expenditures were recorded on the Company's books and records for
the  years in which they were accrued, the relationship involving
Mr.  Tooker's  son-in-law was not previously discussed  with  and
approved by the Board of Directors.

      In  connection with the aforementioned matters, the Company
has  received and responded to an information request as part  of
an informal inquiry by the Securities and Exchange Commission.

NOTE 14 - COMMITMENTS AND CONTINGENCIES

       Litigation:  From  time  to  time,  the  Company  and  its
subsidiaries  are involved in various litigation matters  arising
in the ordinary course of its business.

      On March 30, 1999, a class action lawsuit was filed against
the   Company   and  certain  of  its  officers,  directors   and
stockholders in the United States District Court for the Southern
District  of  Texas  by  John C. Weld,  Jr.,  a  stockholder  who
purchased  125 shares of the Company's common stock on August  3,
1998,  alleging  violations of Sections 10(b) and  20(a)  of  the
Securities  Exchange  Act  of  1934 and  Rule  10b-5  promulgated
thereunder  (the  "Weld Suit").  The Company  believed  that  the
allegations of the Weld Suit are without merit, and on  July  23,
1999,  the  Company  filed  a motion to  dismiss.  United  States
District Judge Kenneth Hoyt entered an order on December 8,  1999
dismissing  the  Weld Suit. The order has been  appealed  by  Mr.
Weld.

      On March 28, 2000, the Company filed a lawsuit against Carl
Tooker.   The lawsuit was filed in the District Court  of  Harris
County,  Texas,  333  District Court, Case No.  2000-15666.   The
lawsuit  is  an  action  for  damages arising  from  transactions
Mr.  Tooker  engaged in or directed while serving  as  President,
Chief Executive Officer and Chairman of the Board of Directors of
the  Company which transactions benefited him personally or  were
otherwise contrary to his duties as an officer and director.  The
suit  also  seeks  recovery of debt owed by  Mr.  Tooker  to  the
Company pursuant to loans and promissory notes Mr. Tooker  caused
the Company to make to him while serving in those capacities, and
for  conversion  of stock collateral pledged to  the  Company  to
secure  his  indebtedness.  The Company also  seeks  a  mandatory
injunction  requiring Mr. Tooker to deposit into the registry  of
the  Court all remaining stock collateral in his possession,  and
for   a   declaratory  judgment  that  Mr.  Tooker  was  properly
terminated   "for  cause"  under  the  terms  of  his  employment
agreement.   The  Company  seeks to  recover  not  less  than  an
aggregate  of  $2,755,672,  accrued interest,  punitive  damages,
costs and reasonable attorneys' fees.  On or about April 27, 2000
Mr.  Tooker filed an Answer and Counterclaim against the  Company
and a Third Part Petition against the Company's Chairman, Interim
Chief  Executive  Officer and President, John J. Wiesner,  Martin
Stringer,  the  Company's  counsel and  counsel  to  the  Special
Committee,  and  the law firm of McKinney & Stringer,  P.C.   The
answer generally denies all allegations made by the Company.  Mr.
Tooker  seeks  damages  from the Company  of  approximately  $3.9
million, plus attorney's fees, interest, and costs for breach  of
his  employment  contract, and a like amount, including  punitive
damages,  from  the third-party defendants for  alleged  tortious
interference with his employment contract.  Mr. Tooker also seeks
to  impose  a constructive trust on the $300,000 in the Company's
possession for certain contractual benefits he claims to  be  due
under  his  employment  agreement.   The  remaining  claims  seek
damages  against the Company and in part against the  third-party
defendants,  totaling $18 million, plus punitive  damages,  fees,
interest  and costs, on theories of defamation, civil conspiracy,
breach  of  fiduciary duty and breach of duty of good  faith  and
fair  dealing.  The case is in its initial development, prior  to
any  discovery.   The  Company  and  the  third-party  defendants
dispute  his allegations and intend to vigorously defend  all  of
Mr. Tooker's claims.

      In  March 2000, eleven former employees of SRI d/b/a Palais
Royal,  filed  two separate suits in the United  States  District
Court for the Southern District of Texas against the Company, SRI
and Mary Elizabeth Pena, arising out of alleged conduct occurring
over an unspecified time while the plaintiffs were working at one
or  more  Palais  Royal stores in the Houston, Texas  area.   The
plaintiffs  allege that on separate occasions they  were  falsely
accused  of  stealing merchandise and other company property  and
giving discounts for purchases against company policy.  The suits
accuse   the   defendants  of  defamation,  false   imprisonment,
intentional infliction of mental distress, assault and  violation
of the Racketeer Influenced and Corrupt Organizations (RICO) Act.
The  claims  seek  unspecified damages for mental  anguish,  lost
earnings, exemplary damages, treble damages, interest, attorneys'
fees  and costs.  The Company denies the allegations and  intends
to vigorously defend the claims.

      Letters of Credit: The Company issues letters of credit  to
support  certain merchandise purchases which are required  to  be
collateralized.   The Company had outstanding letters  of  credit
totaling approximately $12.2 million at January 29, 2000, all  of
which  were collateralized by the Credit Facility (see  Note  6).
These letters of credit expire within twelve months of issuance.

      Concentration  of Credit Risk: Financial instruments  which
potentially subject the Company to concentrations of credit  risk
are  primarily  cash,  short-term investments  and  the  accounts
receivable transferred to the Trust (see Note 4).  The  Company's
cash  management and investment policies restrict investments  to
low-risk,  highly-liquid  securities  and  the  Company  performs
periodic  evaluations  of the relative  credit  standing  of  the
financial  institutions  with which it deals.   The  credit  risk
associated with the accounts receivable transferred to the  Trust
is  limited  by  the large number of customers in  the  Company's
customer  base. The Company's customers primarily reside  in  the
central United States.

NOTE 15 - C. R. ANTHONY COMPANY ACQUISITION

     During June 1997, the Company acquired C.R. Anthony Company  ("CR
Anthony")  which  operated 246 family  apparel  stores  in  small
markets throughout the central and midwestern United States under
the  names  "Anthony's"  and "Anthony's  Limited".   The  Company
issued  3,607,044  shares in exchange for the outstanding  common
stock   of  CR  Anthony.   The  purchase  price  for  CR  Anthony
(including   the  common  stock  issued  by  the   Company)   was
approximately $77.2 million, including acquisition costs and  net
of cash acquired.  CR Anthony had net sales of $288.4 million and
net income of $4.8 million for the year ended February 1, 1997.

     The following unaudited pro forma information gives effect
to the acquisition of CR Anthony as if the transaction had
occurred at the beginning of the periods presented (in thousands,
except per common share data):

                                                   Fiscal
                                                    1997
                                                 (unaudited)

          Net sales                              $1,181,816
          Income before extraordinary items         $33,482
          Net income                                $15,187
          Basic earnings per common
           share before extraordinary items           $1.23
          Basic earnings per common share             $0.56
          Diluted earnings per common
           share before extraordinary items           $1.20
          Diluted earnings per common share           $0.54

      The  above  amounts  are  based on  certain  estimates  and
assumptions which the Company believes are reasonable.   The  pro
forma  results  do not purport to be indicative  of  the  results
which  would have occurred if the acquisition or refinancing  had
actually  taken place at the beginning of the periods  presented,
nor  are they necessarily indicative of the results of any future
periods.

     The  acquisition of CR Anthony was accounted for  under  the
purchase   method   of   accounting.   Accordingly,   the   total
acquisition  cost  was  allocated  to  the  assets  acquired  and
liabilities  assumed at their estimated fair  values  based  upon
information  currently available to the Company.  The  excess  of
the  purchase price over the estimated fair value of such  assets
and liabilities was recognized as goodwill and is being amortized
on a straight-line basis over forty years.


NOTE 16 - CONSOLIDATING FINANCIAL STATEMENTS

      SRI is the primary obligor under the long-term indebtedness
issued in connection with the Note Offering (see Note 64).  Stage
Stores  and   Specialty  Retailers,  Inc.  (NV),  a  wholly-owned
subsidiary  of Stage Stores (which was incorporated during  June,
1997), are guarantors under such indebtedness.  The consolidating
condensed financial information for Stage Stores and its  wholly-
owned  subsidiaries are presented below.  The financial data  for
SRI   Receivables  Purchase  Co.  does  not  reflect  the   total
consolidated  operating  performance of  the  Company's  Accounts
Receivable  Program.   For a summary of  the  total  consolidated
operating   performance  of  the  Company's  Accounts  Receivable
Program, see Note 4.

Consolidating Condensed Balance Sheet
January 29, 2000
(in thousands)

                          Specialty    SRI Receivables     SRI           SRI
                       Retailers, Inc.   Purchase Co.  Eliminations Consolidated
     ASSETS
Cash and cash equivalents   $18,077           $--           $--        $18,077
Undivided interest in
 accounts receivable trust  (13,101)        54,701           --         41,600
Merchandise
 inventories, net           261,104            --            --        261,104
Prepaid expenses              7,725            220           --          7,945
Other current assets         17,755          8,491           --         26,246
 Total current assets       291,560         63,412           --        354,972

Property, equipment and
 leasehold improvements,
 net                        180,761            --            --        180,761
Other assets                 13,111          2,608           --         15,719
Investment in subsidiaries   36,690            --        (36,690)          --
 Total assets              $522,122        $66,020      $(36,690)     $551,452

LIABILITIES AND
 STOCKHOLDERS'
 EQUITY (DEFICIT)
Accounts payable            $40,955           $--           $--        $40,955
Accrued expenses and
 other current liabilities   69,385          2,770           --         72,155
Current portion
 of long-term debt            9,830            --            --          9,830
Long-term debt
 classified as current      492,393            --            --        492,393
 Total current liabilities  612,563          2,770           --        615,333

Long-term debt                  --             --            --            --
Other long-term
 liabilities                 14,299            --            --         14,299
Intercompany
 notes/advances             160,719         26,560           --        187,279

Investment in subsidiaries      --             --            --            --
 Total liabilities          787,581         29,330           --        816,911

Preferred stock                 --             --            --            --
Common stock                    --             --            --            --
Class B common stock            --             --            --            --
Additional paid-
 in capital                   3,317         33,908       (33,908)        3,317
Accumulated earnings
 (deficit)                 (264,438)         2,782        (2,782)     (264,438)
Accumulated other
 comprehensive income        (4,338)           --            --         (4,338)

 Stockholders' equity
  (deficit)                (265,459)        36,690       (36,690)     (265,459)
 Total liabilities and
  stockholders' equity
  (deficit)                $522,122        $66,020      $(36,690)     $551,452


Consolidating Condensed Balance Sheet
January 29, 2000
(in thousands)

                                          Specialty
                                Stage     Retailers,                Stage Stores
                             Stores, Inc. Inc. (NV)   Eliminations  Consolidated


     ASSETS
Cash and cash equivalents        $102       $2,000         $--         $20,179
Undivided interest in
 accounts receivable trust        --           --           --          41,600
Merchandise
 inventories, net                 --           --           --         261,104
Prepaid expenses                  --           --           --           7,945
Other current assets              --           --           --          26,246
 Total current assets             102        2,000          --         357,074

Property, equipment and
 leasehold improvements, net      --         1,073          --         181,834
Other assets                      --            60          --          15,779
Investment in subsidiaries        --           --           --             --
 Total assets                    $102       $3,133         $--        $554,687

LIABILITIES AND
 STOCKHOLDERS'
 EQUITY (DEFICIT)
Accounts payable                 $--          $--          $--         $40,955
Accrued expenses and other
 current liabilities               22          --           --          72,177
Current portion
 of long-term debt                --           --           --           9,830
Long-term debt
 classified as current            --           --           --         492,393
 Total current liabilities         22          --           --         615,355

Long-term debt                    --           --           --             --
Other long-term liabilities       --           --           --          14,299
Intercompany notes/advances        18     (187,297)         --             --
Investment in subsidiaries     75,029          --       (75,029)           --
 Total liabilities             75,069     (187,297)     (75,029)       629,654

Preferred stock                   --           --           --             --
Common stock                      268          --           --             268
Class B common stock               13          --           --              13
Additional paid-in capital    266,590      160,915     (164,232)       266,590
Accumulated
 earnings (deficit)          (337,500)      29,515      234,923       (337,500)
Accumulated other               4,338
 comprehensive income          (4,338)         --         4,338         (4,338)
 Stockholders'
  equity (deficit)            (74,967)     190,430       75,029        (74,967)
 Total liabilities and
  stockholders' equity
  (deficit)                      $102       $3,133         $--        $554,687



Consolidating Condensed Balance Sheet
January 30, 1999
(in thousands)

                           Specialty   SRI Receivables      SRI         SRI
                        Retailers, Inc.  Purchase Co.  Eliminations Consolidated
    ASSETS
Cash and cash equivalents    $10,882       $  --            $--        $10,882

Undivided interest in
 accounts receivable trust   (13,228)      83,044            --         69,816

Merchandise inventories,
 net                         341,316          --             --        341,316
Prepaid expenses              24,082          899            --         24,981
Other current assets          53,566        5,926            --         59,492
 Total current assets        416,618       89,869            --        506,487
Property, equipment and
 leasehold improvements,
 net                         231,499          --             --        231,499
Goodwill, net                 92,551          --             --         92,551
Other assets                  18,967        4,402            --         23,369
Investment in
 subsidiaries                 37,886          --         (37,886)          --
 Total assets               $797,521      $94,271       $(37,886)      853,906

LIABILITIES AND
 STOCKHOLDERS' EQUITY
Accounts payable            $82,779          $--            $--        $82,779
Accrued expenses
 and other  current
 liabilities                 49,726         2,888            --         52,614
Current portion
 of long-term debt            4,814           --             --          4,814
 Total current
liabilities                 137,319         2,888            --        140,207

Long-term debt              457,968        30,000            --        487,968
Other long-term
 liabilities                 25,021           --             --         25,021
Intercompany
 notes/advances             151,273        23,497            --        174,770
 Total liabilities          771,581        56,385            --        827,966

Preferred stock                 --            --             --            --
Common stock                    --            --             --            --
Class B common stock            --            --             --            --
Additional paid-in
 capital                      3,317        32,130        (32,130)        3,317
Accumulated
 earnings (deficit)          28,617         5,756         (5,756)       28,617
Accumulated other
 comprehensive income        (5,994)          --             --         (5,994)
 Stockholders' equity        25,940        37,886        (37,886)       25,940
 Total liabilities and
  stockholders' equity     $797,521       $94,271       $(37,886)     $853,906


Consolidating Condensed Balance Sheet
January 30, 1999
(in thousands)

                                           Specialty
                                Stage      Retailers,               Stage Stores
                             Stores, Inc.  Inc. (NV)   Eliminations Consolidated

    ASSETS
Cash and cash equivalents          $2        $1,948         $--        $12,832
Undivided interest in
 accounts receivable trust        --            --           --         69,816
Merchandise inventories, net      --            --           --        341,316
Prepaid expenses                  --            --           --         24,981
Other current assets              --            --           --         59,492
 Total current assets               2         1,948          --        508,437

Property, equipment and
 leasehold improvements, net      --          1,764          --        233,263
Goodwill, net                     --            --           --         92,551
Other assets                      --             60          --         23,429
Investment in subsidiaries    204,349           --      (204,349)          --
 Total assets                $204,351        $3,772    $(204,349)     $857,680

LIABILITIES AND
 STOCKHOLDERS' EQUITY
Accounts payable                 $--           $--          $--        $82,779
Accrued expenses and
 other current liabilities         92           --           --         52,706
Current portion of
 long-term debt                   --            --           --          4,814
 Total current liabilities         92           --           --        140,299

Long-term debt                    --            --           --        487,968

Other long-term liabilities       --            --           --         25,021
Intercompany notes/advances      (133)     (174,637)         --            --
 Total liabilities                (41)     (174,637)         --        653,288

Preferred stock                   --            --           --            --
Common stock                      267           --           --            267
Class B common stock               13           --           --             13
Additional paid-in capital    265,716       160,040     (163,357)      265,716
Accumulated
 earnings (deficit)           (55,610)       18,369      (46,986)      (55,610)
Accumulated other
 comprehensive income          (5,994)          --         5,994        (5,994)
 Stockholders' equity         204,392       178,409     (204,349)      204,392
 Total liabilities and
  stockholders' equity       $204,351        $3,772    $(204,349)     $857,680



Consolidating Condensed Statement of Operations
Fiscal Year ended January 29, 2000
(in thousands)


                         Specialty    SRI Receivables     SRI           SRI
                       Retailes, Inc.   Purchase Co.  Eliminations  Consolidated

Net sales                 $1,121,567         $--           $--       $1,121,567
Cost of sales and
 related buying,
 occupancy and
 distribution expenses       897,117          --            --          897,117
Gross profit                 224,450          --            --          224,450

Selling, general and
 administrative expenses     389,873       (1,597)          --          388,276
Store opening and
 closure program costs        44,986          --            --           44,986
Operating income            (210,409)       1,597           --         (208,812)

Interest expense, net         61,894        3,457           --           65,351

Income (loss) before
 income taxes, equity in
 net earnings of
 subsidiaries,
 extraordinary item and
 cumulative effect of
 change in accounting
 principle                  (272,303)      (1,860)          --         (274,163)
Income tax
 expense (benefit)            14,842         (637)          --           14,205
Income (loss) before
 equity in net earnings
 of subsidiaries,
 extraordinary item and
 cumulative effect of
 change in accounting
 principle                  (287,145)      (1,223)          --         (288,368)
Equity in net earnings
 of subsidiaries              (2,974)         --          2,974             --
Income (loss) before
 extraordinary item and
 cumulative effect of
 change in accounting
 principle                  (290,119)      (1,223)        2,974        (288,368)
Extraordinary item -
 early retirement of
 debt, net of tax               (204)        (545)          --             (749)
Cumulative effect of
 change in accounting
 principle - reporting
 costs of start-up
 activities, net of tax       (2,732)      (1,206)          --           (3,938)
Net income (loss)          $(293,055)     $(2,974)       $2,974       $(293,055)



Consolidating Condensed Statement of Operations
Fiscal Year ended January 29, 2000
(in thousands)
                                           Specialty
                                Stage      Retailers,              Stage Stores
                             Stores, Inc.  Inc. (NV)  Eliminations Consolidated

Net sales                         $--          $--         $--       $1,121,567
Cost of sales and related
 buying, occupancy and
 distribution expenses             --           --          --          897,117
Gross profit                       --           --          --          224,450

Selling, general and
 administrative expenses           125         (585)        --          387,816
Store opening and program
 closure costs                     --           --          --           44,986
Operating income                  (125)         585         --         (208,352)

Interest expense, net              --       (16,717)        --           48,634

Income (loss)
 before income taxes,
 equity in net earnings
 of subsidiaries,
 extraordinary item and
 cumulative effect of
 change in accounting
 principle                        (125)      17,302         --         (256,986)
Income tax
 expense (benefit)                 (44)       6,056         --           20,217
Income (loss) before
 equity in net earnings
 of subsidiaries,
 extraordinary item and
 cumulative effect of
 change in accounting
 principle                         (81)      11,246         --         (277,203)
Equity in net earnings
 of subsidiaries              (281,809)         --      281,809             --
Income (loss) before
 extraordinary item and
 cumulative effect of
 change in accounting
 principle                    (281,809)      11,246     281,809        (277,203)
Extraordinary item -
 early retirement of
 debt, net of tax                  --           --          --             (749)
Cumulative effect of
 change in accounting
 principle - reporting
 costs of start-up
 activities, net of tax            --           --          --           (3,938)
Net income (loss)            $(281,890)     $11,246    $281,809       $(281,890)



Consolidating Condensed Statement of Operations
Fiscal Year ended January 30, 1999
(in thousands)

                          Specialty    SRI Receivables      SRI         SRI
                       Retailers, Inc.   Purchase Co.   Elimination Consolidated

Net sales                $1,173,547          $ --          $ --      $1,173,547
Cost of sales and
 related buying,
 occupancy and
 distribution expenses    839,238              --            --         839,238
Gross profit              334,309              --            --         334,309

Selling, general and
 administrative expenses  277,523           (1,467)          --         276,056
Store opening and
 closure costs             10,192              --            --          10,192
Operating income           46,594            1,467           --          48,061

Interest expense, net      65,345           (3,435)          --          61,910

Income (loss) before
 income taxes             (18,751)           4,902           --         (13,849)
Income tax expense
 (benefit)                 (6,377)           1,826           --          (4,551)
Income (loss) before
 equity in net earnings
 of subsidiaries          (12,374)           3,076           --          (9,298)
Equity in net earnings
 of subsidiaries            3,076              --         (3,076)           --
Net income (loss)         $(9,298)          $3,076       $(3,076)       $(9,298)


Consolidating Condensed Statement of Operations
Fiscal Year ended January 30, 1999
(in thousands)
                                            Specialty
                                  Stage     Retailers,              Stage Stores
                               Stores, Inc. Inc. (NV)   Elimiations Consolidated

Net sales                          $ --        $ --         $ --     $1,173,547
Cost of sales and related
 buying, occupancy and
 distribution expenses               --          --           --        839,238
Gross profit                         --          --           --        334,309

Selling, general and
 administrative expenses              93      (4,672)         --        271,477
Store opening and
 closure costs                       --          --           --         10,192
Operating income                     (93)      4,672          --         52,640

Interest expense, net                --      (15,439)         --         46,471

Income (loss) before
 income taxes                        (93)     20,111          --          6,169
Income tax expense (benefit)         (33)      7,039          --          2,455
Income (loss) before equity
 in net earnings
 of subsidiaries                     (60)     13,072          --          3,714
Equity in net earnings
 of subsidiaries                   3,774         --        (3,774)          --
Net income (loss)                 $3,714     $13,072      $(3,774)       $3,714


Consolidating Condensed Statement of Operations
Fiscal Year ended January 31, 1998
(in thousands)


                          Specialty    SRI Receivables     SRI          SRI
                       Retailers, Inc.   Purchase Co.  Eliminations Consolidated

Net sales                 $1,073,316          $--           $--      $1,073,316
Cost of sales and related
 buying, occupancy and
 distribution expenses       730,179           --            --         730,179
Gross profit                 343,137           --            --         343,137

Selling, general and
 administrative expenses     242,843        (2,865)          --         239,978
Store opening and
 closure costs                 8,686           --            --           8,686
Operating income              91,608         2,865           --          94,473

Interest expense, net         47,746        (1,164)          --          46,582

Income (loss) before
 income taxes                 43,862         4,029           --          47,891
Income tax expense
 (benefit)                    17,234         1,483           --          18,717
Income (loss) before
 equity in net earnings
 of subsidiaries and
 extraordinary item           26,628         2,546           --          29,174
Equity in net earnings
 of subsidiaries               1,904           --         (1,904)           --
Income (loss) before
 extraordinary item           28,532         2,546        (1,904)        29,174
Extraordinary item -
 early retirement of debt    (17,653)         (642)          --         (18,295)
Net income (loss)            $10,879        $1,904       $(1,904)       $10,879


Consolidating Condensed Statement of Operations
Fiscal Year ended January 31, 1998
(in thousands)
                                            Specialty
                                  Stage     Retailer,               Stage Stores
                               Stores, Inc. Inc. (NV)  Eliminations Consolidated

Net sales                          $--          $--         $--      $1,073,316
Cost of sales and related
 buying, occupancy and
 distribution expenses              --           --          --         730,177
Gross profit                        --           --          --         343,137

Selling, general and
 administrative expenses             30            3         --         240,011
Store opening and
 closure costs                      --           --          --           8,686
Operating income                    (30)          (3)        --          94,440

Interest expense, net               --        (8,305)        --          38,277

Income (loss) before
 income taxes                       (30)       8,302         --          56,163
Income tax expense (benefit)        --         2,906         --          21,623
Income (loss) before equity
 in net earnings of
 subsidiaries and
 extraordinary item                 (30)       5,396         --          34,540
Equity in net earnings
 of subsidiaries                 16,275          --      (16,275)           --
Income (loss) before
 extraordinary item              16,245        5,396     (16,275)        34,540
Extraordinary item -
 early retirement of debt           --           --          --         (18,295)
Net income (loss)               $16,245       $5,396    $(16,275)       $16,245


Consolidating  Condensed Statement of Cash Flows
Fiscal Year ended January 29, 2000
(in thousands)

                          Specialty    SRI Receivables     SRI          SRI
                       Retailers, Inc.   Purchase Co.  Eliminations Consolidated
Cash flows from
 operating activities:
Net cash provided by
 (used in) operating
 activities                 $28,755        $(4,878)          $--        $23,877

Cash flows from
 investing activities:
Investment in subsidiaries      --             --             --            --
Additions to property,
 equipment and leasehold
 improvements               (22,037)           --             --        (22,037)
Proceeds from the sales
 of accounts receivable,
 net                        (34,878)        34,878            --            --
Dividend from subsidiary        --             --             --            --
 Net cash used in
  investing activities      (56,915)        34,878            --        (22,037)

Cash flows from
 financing activities:
 Proceeds from working
  capital facility           43,000            --             --         43,000
Proceeds from issuance
 of commom stock                --             --             --            --
Proceeds from capital
 contribution                   --             --             --            --
Payments on long-term
 debt                        (4,813)       (30,000)           --        (34,813)
Additions to debt
 issue costs                 (2,832)           --             --         (2,832)
Dividend paid                   --             --             --            --
 Net cash provided by
  (used in) financing
  activities                 35,355        (30,000)           --          5,355

Net increase (decrease)
 in cash and cash
 equivalents                  7,195            --             --          7,195

Cash and cash equivalents:
 Beginning of period         10,882            --             --         10,882
 End of period              $18,077          $ --          $  --        $18,077





Consolidating Condensed Statement of Cash Flows
Fiscal Year ended January 29, 2000
(in thousands)

                                            Specialty
                                   Stage    Retailers               Stage Stores
                               Stores, Inc. Inc. (NV)  Elimiations  Consolidated
Cash flows from
 operating activities:
 Net cash provided by (used
  in) operating activities        $ --           $24         $--        $23,901

Cash flows from
 investing activities:
Investment in subsidiaries         (128)         --           128           --
Additions to property,
 equipment and leasehold
 improvements                       --           --           --        (22,037)

Proceeds from the sales of
 accounts receivable, net           --           --           --            --
Dividend from subsidiary            100          --          (100)          --
 Net cash used in investing
  activities                        (28)         --            28       (22,037)

Cash flows from
 financing activities:
Proceeds from working
 capital facility                   --           --           --         43,000
Proceeds from issuance
 of common stock                    128          --           --            128
Proceeds from capital
 contribution                       --           128         (128)          --
Payments on long-term debt          --           --           --        (34,813)
Additions to debt issue costs       --           --           --         (2,832)
Dividend paid                       --          (100)         100           --
 Net cash provided by (used
 in) financing activities           128           28          (28)        5,483

Net increase (decrease) in
 cash and cash equivalents          100           52          --          7,347

Cash and cash equivalents:
 Beginning of period                  2        1,948          --         12,832
 End of period                     $102       $2,000       $  --        $20,179


Consolidating Condensed Statement of Cash Flows
Fiscal Year ended January 30, 1999
(in thousands)

                          Specialty    SRI Receivables      SRI         SRI
                        Retailers, Inc.  Purchase Co.   Elimination Consolidated
Cash flows from
 operating activities:
 Net cash provided by
  (used in) operating
  activities                $(28,747)        $11,586         $--       $(17,161)

Cash flows from
 investing activities:
Investment in subsidiaries       --              --           --            --
Additions to property,
 equipment and leasehold
 improvements                (88,047)            --           --        (88,047)
Proceeds from the sales
 of accounts receivable,
 net                           2,504          (2,504)         --            --
Dividend from subsidiary       9,082             --        (9,082)          --
 Net cash used in investing
  activities                 (76,461)         (2,504)      (9,082)      (88,047)

Cash flows from
 financing activities:
Proceeds from working
 capital facility             96,300             --           --         96,300
Proceeds from issuance of
 common stock                    --              --           --            --
Proceeds from capital
 contribution                    --              --           --            --
Payments on long-term debt    (2,596)            --           --         (2,596)
Additions to debt issue
 costs                          (913)            --           --           (913)
Dividends paid                   --           (9,082)       9,082           --
 Net cash provided by
  (used in) financing
  activities                  92,791          (9,082)       9,082        92,791

Net increase (decrease)
 in cash and cash
 equivalents                 (12,417)            --           --        (12,417)

Cash and cash equivalents:
 Beginning of period          23,299             --           --         23,299
 End of period               $10,882            $--          $--        $10,882


Consolidating Condensed Statement of Cash Flows
Fiscal Year ended January 30, 1999
(in thousands)
                                            Specialty
                                  Stage     Retailers,              Stage Stores
                               Stores, Inc. Inc. (NV)  Eliminations Consolidated
Cash flows from
 operating activities:
  Net cash provided by (used
   in) operating activities         $(31)     $1,682         $--       $(15,510)

Cash flows from
 investing activities:
Investment in subsidiaries        (1,038)        --         1,038           --
Additions to property,
 equipment and leasehold
 improvements                        --         (672)         --        (88,719)
Proceeds from the sales of
 accounts receivable, net            --          --           --            --
Dividend from subsidiary             100         --          (100)          --
 Net cash used in investing
  activities                        (938)       (672)         938       (88,719)

Cash flows from
 financing activities:
Proceeds from working
 capital facility                    --          --           --         96,300
Proceeds from issuance of
 common stock                        955         --           --            955
Proceeds from capital
 contribution                        --        1,038       (1,038)          --
Payments on long-term debt           --          --           --         (2,596)
Additions to det issue costs         --          --           --           (913)
Dividend paid                        --         (100)         100           --
 Net cash provided by (used
  in) financing activities           955         938         (938)       93,746

Net increase (decrease) in
 cash and cash equivalents           (14)      1,948          --        (10,483)

Cash and cash equivalents:
 Beginning of period                  16         --           --         23,315
 End of period                        $2      $1,948         $--        $12,832





Consolidating Condensed Statement of Cash Flows
Fiscal Year ended
January 31, 1998
(in thousands)

                          Specialty    SRI Receivables     SRI          SRI
                       Retailers, Inc.  Purchase Co.   Eliminations Consolidated

Cash flows from
 operating activities:
 Net cash provided by
  (used in) operating
   activities               $36,822        $(17,988)         $--        $18,834

Cash flows from
 investing activities:
Acquisitions, net of
 cash acquired               (4,946)            --            --         (4,946)
Investment in subsidiaries   21,243             --            --         21,243
Intercompany notes/advances  22,522             --            --         22,522
Additions to property,
 equipment and leasehold
 improvements               (64,859)            --            --        (64,859)
Proceeds from the sales
 of accounts receivable,
 net                        (19,962)         19,962           --            --
Dividend from subsidiary      1,904             --         (1,904)          --
 Net cash used in
  investing activities      (44,098)         19,962        (1,904)      (26,040)

Cash flows from
 financing activities:
Proceeds from working
 capital facility            45,700             --            --         45,700
Proceeds from issuance
 of long-term debt          299,718             --            --        299,718
Proceeds from issuance
 of common stock                --              --            --            --
Proceeds from capital
 contribution               (21,243)            --            --        (21,243)
Payments on long-term
 debt                      (299,533)            --            --       (299,533)
Additions to debt
 issue costs                (12,337)            (70)          --        (12,407)
Dividend paid                   --           (1,904)        1,904           --
 Net cash provided by
  (used in) financing
  activities                 12,305          (1,974)        1,904        12,235

Net indecrease in cash
 and cash equivalents         5,029             --            --          5,029

Cash and cash equivalents:
 Beginning of period         18,270             --            --         18,270
 End of period              $23,299            $--           $--        $23,299


Consolidating Condensed Statement of Cash Flows
Fiscal Year ended January 31, 1998
(in thousands)
                                            Specialty
                                  Stage     Retailers,              Stage Stores
                               Stores, Inc. Inc. (NV)  Eliminations Consolidated

Cash flows from
 operating activities:
 Net cash provided by (used
  in) operating activities          $--         $--          $--        $18,834

Cash flows from
 investing activities:
Acquisitions, net of
 cash acquired                       --          --           --         (4,946)
Investment in subsidiaries       (21,243)        --           --            --
Intercompany
 notes/advances                   (1,279)    (21,243)         --            --
Additions to property,
 equipment and leasehold
 improvements                        --          --           --        (64,859)
Proceeds from the sales of
 accounts receivable, net            --          --           --            --
Dividend from subsidiary             --          --           --            --
 Net cash used in investing
  activities                     (22,522)    (21,243)         --        (69,805)

Cash flows from
 financing activities:
Proceeds from working
 capital facility                    --          --           --         45,700
Proceeds from issuance of
 long-term debt                      --          --           --        299,718
Proceeds from issuance of
 common stock                     22,522         --           --         22,522
Proceeds from capital
 contributions                       --       21,243          --            --
Payments on long-term debt           --          --           --       (299,533)
Additions to debt issue costs        --          --           --        (12,407)
Dividend paid                        --          --           --            --
 Net cash provided by
  (used in) financing
  activities                      22,522      21,243          --         56,000

Net increase in cash and
 cash equivalents                    --          --           --          5,029

Cash and cash equivalents:
 Beginning of period                  16         --           --         18,286
 End of period                       $16        $--          $--        $23,315


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4.7
<SEQUENCE>2
<FILENAME>0002.txt
<TEXT>



                                                      Exhibit 4.7

               SIXTH AMENDMENT AGREEMENT


          This SIXTH AMENDMENT AGREEMENT, dated as of February
18, 2000 (the "Agreement"), is among Specialty Retailers, Inc.
(the "Borrower"), Stage Stores, Inc. (the "Parent"), the banks
named therein (the "Banks") and Credit Suisse First Boston, as
Administrative Agent, Collateral Agent, Swingline Bank and L/C
Bank (the "Administrative Agent").

                 PRELIMINARY STATEMENT

          WHEREAS, the Borrower, the Parent, the Banks and the
Administrative Agent are parties to the Credit Agreement, dated
as of June 17, 1997, as amended through the date hereof (the
"Credit Agreement");

          WHEREAS, the Borrower has requested the amendment of
certain provisions set forth in the Credit Agreement;

          WHEREAS, the Banks have agreed to amend the specific
provisions set forth herein under the terms and conditions set
forth herein;

          NOW, THEREFORE, the parties hereto hereby agree as
follows:

          SECTION 1.     Defined Terms.  Capitalized terms used
and not defined herein shall have the meanings assigned to such
terms in the Credit Agreement.

          SECTION 2.     Amendments.   The Banks hereby agree to
amend the Credit Agreement as follows:

     (a)  The definition of "Consolidated EBITDA" in Section 1.1
of the Credit Agreement is hereby amended by adding the following
before the "." at the end thereof:

          ", plus (ix) any special charges relating to the
closing of any stores other than the stores listed on Schedule 1
to the Sixth Amendment Agreement, dated as of February 18, 2000.
      (b) The definition of "Material Adverse Effect" in Section
1.1 of the Credit Agreement is hereby restated in its entirety as
follows:

          ""Material Adverse Effect" shall mean, measured from
the date of closing of the Senior Revolving Credit Facility, a
material adverse effect upon (i) the business, operations, proper
ties, assets or condition (financial or otherwise) of the Parent
and its Subsidiaries taken as a whole or (ii) the ability of any
Loan Party to perform, or of the Administrative Agent, any L/C
          Bank, the Swingline Bank, the Collateral Agent or any of the
Banks to enforce, any of the Obligations."

     (c)  Section 1.1 of the Credit Agreement is hereby amended
by adding the following definition:

          ""Senior Revolving Credit Facility" shall mean the
Senior Financing as defined in that Commitment Letter dated as of
February 18, 2000, substantially in the form attached hereto as
Exhibit A."

     (d)  The Credit Agreement is hereby amended by adding the
following new Section 6.2(k):

          "(k) Indebtedness under the Senior Revolving Credit
Facility."

     (e)  Section 6.3(g) of the Credit Agreement is hereby
amended by adding the following before the word "securing" in the
second line thereof:

          "or pursuant to any other document"

     (f)  The Credit Agreement is hereby amended by adding the
following new Section 6.3(k):

          "(k) Liens created by the Borrower or any Subsidiary
against inventory for the benefit of Senior Revolving Credit
Facility."

     (g)  The Credit Agreement is hereby amended by adding the
following new Section 2.10(d):

          "(d) Simultaneously with any required prepayment of the
Revolving Loans in accordance with the provisions of Section
2.12(i) , each Bank's Total Expansion Loan Commitment shall be
permanently reduced by such Bank's Pro Rata Share of the amount
of such prepayment."

     (h)  The Credit Agreement is hereby amended by adding the
following new Section 2.12(i):

          "(i) Store Closings.  On the tenth Business Day after
the end of the fiscal month after the termination of business at
a store (other than the stores listed on Schedule 1 to the Sixth
Amendment Agreement, dated as of February __, 2000), the Borrower
shall prepay the outstanding Expansion Loans in an amount equal
to 100% of the amount of the proceeds from liquidating the
existing inventory, furniture and fixtures at such store to be
closed at the commencement of a going out of business or similar
sale, less all cash costs associated with closing such store,
including but not limited to future lease or occupancy cost
payments, severance payments, costs of conducting such going out
of business or similar sale and taxes."

     (i)  The Credit Agreement is hereby amended by adding the
following new Section 4.28:

          "Section 4.28  Cash Balances.  The aggregate amount of
readily available cash or cash equivalent in the corporate
concentration account of the Borrower and its Subsidiaries does
not exceed at any time $20 million after giving effect to any
proposed borrowing."

     (j)  The Credit Agreement is hereby amended by adding the
following new Section 5.12:

          "Section 5.12  Cash Sweep.  The Borrower hereby
covenants on each Business Day to sweep cash held at stores and
local deposit or concentration accounts to the corporate
concentration account in accordance with customary and typical
past historical practices of the Borrower."

          SECTION 3.     Representations and Warranties; No
Defaults.  Each Loan Party hereby represents and warrants that
after giving effect to the amendments set forth in Section 2 of
this Agreement, (a) the representations and warranties contained
in the Credit Agreement and Loan Documents are correct on the
effective date of this Agreement, and (b) no Default or Event of
Default has occurred or is continuing on the date hereof and on
the effective date of this Agreement.

          SECTION 4.     Counterparts.  This Agreement (a) may be
executed in two or more counterparts, each of which shall be
deemed an original, but all of which taken together shall
constitute one and the same instrument, (b) shall be effective
only in this specific instance for the specific purpose set forth
herein, and (c) does not allow any other or further departure
from the terms of the Credit Agreement or the Loan Documents,
which terms shall continue in full force and effect.

          SECTION 5.     Conditions to Effectiveness.  This Agree
ment shall become effective as of the date hereof when (a) copies
hereof, when taken together, bearing the signatures of each of
the Loan Parties and the Required Banks have been received by the
Administrative Agent,  (b) the Borrower has granted the Banks a
first priority lien on the corporate concentration account to
secure the Obligations under the Existing Facility, (c) the
Borrower has granted the Banks a second priority lien on all
Eligible Inventory (to be defined) of the Borrower and its
Subsidiaries to secure an amount equal to the difference between
$50 million of borrowing under the Existing Facility minus the
amount of indebtedness under the Senior Revolving Credit Facility
outstanding on the date of the occurrence of an Event of Default
(as defined in the Senior Revolving Credit Facility), (d) the
Borrower has granted the Banks a first priority lien to secure
the Obligations under the Existing Facility on all tangible
personal property, including furniture, fixtures and equipment
and (e) the Senior Revolving Credit Facility is duly executed and
becomes effective.  The Borrower and Subsidiaries agree to effect
such additional documents or agreements as the Administrative
Agent may reasonably request in connection with the foregoing.

          SECTION 6.  Acknowledgments, Releases and Defenses.
Each Loan Party hereby (i) acknowledges and confirms that the
Administrative Agent and the Banks have performed fully all of
their respective obligations under the Credit Agreement and the
other Loan Documents and the instruments and agreements referred
to therein; (ii) releases the Administrative Agent, the Banks,
and the Administrative Agent's and Banks' respective officers,
directors, employees, agents, attorneys, affiliates, subsidiaries
and representatives from any an all actions, causes of action,
claims, demands, damages and liabilities of whatever kind or
nature, in law or in equity, now known or unknown, suspected or
unsuspected to the extent that any of the foregoing arises from
any action or failure to act on or prior to the date hereof;
(iii) acknowledges that it has no offsets or defenses to its
obligations under the Credit Agreement and the other Loan
Documents; and (iv) ratifies, acknowledges and affirms its
obligations under the Credit Agreement and the other Loan
Documents, including, without limitation, the amounts borrowed
thereunder.   Except as otherwise specified herein, there is no
amendment of any other term, condition or provision of the Credit
Agreement all of which are hereby ratified and confirmed by the
Borrower and the Parent.

          SECTION 7. Applicable Law.  THIS AGREEMENT SHALL BE
GOVERNED BY, AND CONSTRUED IN ACCORDANCE WITH, THE LAWS OF THE
STATE OF NEW YORK.

          IN WITNESS WHEREOF, the parties hereto have caused this
Agreement to be duly executed by their duly authorized officers,
all as of the date and year first written above.

                         SPECIALTY RETAILERS, INC.


                         By: /s/ Charles M. Sledge___________________
                               Name: Charles M. Sledge
                               Title: SVP Finance & Treasurer


                         STAGE STORES, INC.


                         By: /s/ James A. Marcum __________________
                               Name: James A. Marcum
                               Title: Vice Chairman/CFO


                         CREDIT SUISSE FIRST BOSTON,
                            as Administrative Agent, Collateral Agent,
                            Swingline Bank and L/C Bank


                         By: /s/ Jan Kofol________________________
                               Name: Jan Kofol
                               Title: Director

                         By: /s/ Didier Siffer_____________________
                               Name: Didier Siffer
                               Title: Vice President


                         BANK UNITED


                         By: /s/ Gordon Kovacs__________________
                               Name: Gordon Kovacs
                               Title: Vice President



                         BANQUE WORMS CAPITAL CORPORATION


                         By: __________________________
                               Name:
                               Title:


                         BANQUE PARIBAS HOUSTON AGENCY


                         By: /s/ Albert A. Young Jr._____________
                               Name: Albert A. Young Jr.
                               Title: Director

                         By: /s/ Edward V. Canale______________
                               Name: Edward V. Canale
                               Title: Managing Director


                         BANK AUSTRIA CREDITANSTALT
                         CORPORATE FINANCE, INC.
                         F.K.A. Creditanstalt Corporate Finance, Inc.

                         By: __________________________
                               Name:
                               Title:

                         By: __________________________
                               Name:
                               Title:


                         HIBERNIA NATIONAL BANK


                         By: __________________________
                               Name:
                               Title:



                         IMPERIAL BANK, A CALIFORNIA BANKING CORPORATION


                         By: __________________________
                               Name:
                               Title:


                         ROYAL BANK OF SCOTLAND


                         By: /s/ Derek Bonnar_______________
                               Name: Derek Bonnar
                               Title: Vice President


                         THE FUJI BANK, LIMITED


                         By: __________________________
                               Name:
                               Title:


                         UNION BANK OF CALIFORNIA, N.A.


                         By: /s/ Richard P. DeGrey____________
                               Name: Richard P. DeGrey
                               Title: Vice President


                         FIRST COMMERCIAL BANK


                         By: __________________________
                               Name:
                               Title:


                         Bankers Life & Casualty


                         By: /s/ Eric Johnson_____________
                               Name: Eric Johnson
                               Title: Vice President


                         STEIN, ROE & FARNHAM / KEYPORT LIFE


                         By: /s/ Jim Fellows______________
                               Name: Jim Fellows
                               Title:


_______________________________
1There is a 'blank' Footer B here to retain soft page breaks

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4.8
<SEQUENCE>3
<FILENAME>0003.txt
<TEXT>



                                                     Exhibit 4.81


                        CREDIT AGREEMENT


                             among


                   SPECIALTY RETAILERS, INC.,
                          as Borrower

                      STAGE STORES, INC.,
                          as Guarantor


                    THE BANKS NAMED HEREIN,

                              and

                  CREDIT SUISSE FIRST BOSTON,
          as Administrative Agent and Collateral Agent




                   Dated as of March 6, 2000


                          $35,000,000



                       TABLE OF CONTENTS

                                                             Page

SECTION 1.  DEFINITIONS                                        1
      Section 1.1  Definitions                                 1

SECTION 2.  AMOUNT AND TERMS OF CREDIT FACILITIES             25
      Section 2.1  Revolving Loans                            25
      Section 2.2  Notice of Borrowing                        25
      Section 2.3  Disbursement of Funds                      26
      Section 2.4  Evidence of Indebtedness; Revolving Notes  26
      Section 2.5  Interest                                   27
      Section 2.6  Interest Periods                           28
      Section 2.7  Minimum Amount of Eurodollar Loans         28
      Section 2.8  Conversion or Continuation                 28
      Section 2.9  Voluntary and Mandatory Reductions of
                    Commitments                               29
      Section 2.10  Voluntary Prepayments                     29
      Section 2.11  Mandatory Prepayments                     29
      Section 2.12  Application of Prepayments                31
      Section 2.13  Method and Place of Payment               31
      Section 2.14  Fees                                      32
      Section 2.15  Interest Rate Unascertainable, Increased
                    Costs, Illegality                         32
      Section 2.16  Funding Losses                            34
      Section 2.17  Increased Capital                         34
      Section 2.18  Taxes                                     35
      Section 2.19  Action of Affected Banks                  36
      Section 2.20  Use of Proceeds                           36

SECTION 3.  CONDITIONS PRECEDENT                              36
      Section 3.1  Conditions Precedent to Initial Loans      36
      Section 3.2  Conditions Precedent to All Loans          39

SECTION 4.  REPRESENTATIONS AND WARRANTIES                    40
      Section 4.1  Corporate Status                           40
      Section 4.2  Corporate Power and Authority              40
      Section 4.3  No Violation                               41
      Section 4.4  Litigation                                 41
      Section 4.5  Financial Statements; Financial Condition;
                   etc.                                       41
      Section 4.6  [Intentionally left blank].                41
      Section 4.7  Projections                                41
      Section 4.8  Material Adverse Effect                    41
      Section 4.9  Use of Proceeds; Margin Regulations        42
      Section 4.10  Governmental Approvals                    42
      Section 4.11  Security Interests and Liens              42
      Section 4.12  Tax Returns and Payments                  42
      Section 4.13  ERISA                                     42
      Section 4.14  Investment Company Act; Public Utility
                    Holding Company Act                       43
      Section 4.15  Representations and Warranties in Loan
                    Documents                                 43
      Section 4.16  True and Complete Disclosure              43
      Section 4.17  Corporate Structure; Capitalization       43
      Section 4.18  Environmental Matters                     44
      Section 4.19  Insurance                                 44
      Section 4.20  Patents, Trademarks, etc.                 45
      Section 4.21  Ownership of Property                     45
      Section 4.22  No Default                                45
      Section 4.23  Licenses, etc.                            45
      Section 4.24  Compliance With Law                       45
      Section 4.25  No Burdensome Restrictions                45
      Section 4.26  Labor Matters                             45
      Section 4.27  Parent Business                           46
      Section 4.28  Cash Balances                             46

SECTION 5.  AFFIRMATIVE COVENANTS                             46
      Section 5.1  Information Covenants                      46
      Section 5.2  Books, Records and Inspections             50
      Section 5.3  Maintenance of Insurance                   50
      Section 5.4  Taxes                                      50
      Section 5.5  Corporate Franchises                       51
      Section 5.6  Compliance with Law                        51
      Section 5.7  Performance of Obligations                 51
      Section 5.8  Maintenance of Properties                  51
      Section 5.9  Further Assurances                         51
      Section 5.10  Receivables Program Refinancings.         52
      Section 5.11  Maintenance of Corporate Separateness     52
      Section 5.12  Post Closing Opinions                     52
      Section 5.13  Corporate Concentration Account           52
      Section 5.14  Cash Sweep                                53
      Section 5.15  Cash Equivalents                          53
      Section 5.16  Projections                               53

SECTION 6.  NEGATIVE COVENANTS                                53
      Section 6.1  Financial Covenants                        53
      Section 6.2  Indebtedness                               55
      Section 6.3  Liens                                      56
      Section 6.4  Restriction on Fundamental Changes         57
      Section 6.5  Sale of Assets                             57
      Section 6.6  Contingent Obligations                     58
      Section 6.7  Dividends                                  58
      Section 6.8  Advances, Investments and Loans            59
      Section 6.9  Transactions with Affiliates               60
      Section 6.10  Limitation on Voluntary Payments and
                    Modifications of Certain Documents        60
      Section 6.11  Changes in Business                       60
      Section 6.12  Certain Restrictions                      60
      Section 6.13  Sales and Leasebacks                      61
      Section 6.14  Plans                                     61
      Section 6.15  Limitation on Dispositions of Subsidiary
                    Stock                                     61
      Section 6.16  Fiscal Year; Fiscal Quarter               61
      Section 6.17  Receivables Program                       61

SECTION 7.  EVENTS OF DEFAULT                                 62
      Section 7.1  Events of Default                          62
      Section 7.2  Rights and Remedies                        64

SECTION 8.  THE ADMINISTRATIVE AGENT AND COLLATERAL AGENT     65
      Section 8.1  Appointment                                65
      Section 8.2  Delegation of Duties                       65
      Section 8.3  Exculpatory Provisions                     66
      Section 8.4  Reliance by Agent                          66
      Section 8.5  Notice of Default                          66
      Section 8.6  Non-Reliance on Agent and Other Banks      66
      Section 8.7  Indemnification                            67
      Section 8.8  Agent in its Individual Capacity           67
      Section 8.9  Successor Agent                            67

SECTION 9.  MISCELLANEOUS                                     68
      Section 9.1  Payment of Expenses, Indemnity, etc.       68
      Section 9.2  Right of Setoff                            69
      Section 9.3  Notices                                    69
      Section 9.4  Successors and Assigns; Participation;
                   Assignments                                70
      Section 9.5  Amendments and Waivers                     71
      Section 9.6  No Waiver; Remedies Cumulative             72
      Section 9.7  Sharing of Payments                        72
      Section 9.8  Governing Law; Submission to Jurisdiction  73
      Section 9.9  Counterparts                               73
      Section 9.10  Effectiveness                             73
      Section 9.11  Headings Descriptive                      73
      Section 9.12  Marshalling; Recapture                    73
      Section 9.13  Severability                              74
      Section 9.14  Survival                                  74
      Section 9.15  Domicile of Loans                         74
      Section 9.16  Limitation of Liability                   74
      Section 9.17  Calculations; Computations                74
      Section 9.18  Waiver of Trial by Jury                   75
      Section 9.19  Nature of Borrowers' Obligations          75

SECTION 10.  PARENT GUARANTY                                  76
      Section 10.1  The Parent Guaranty                       76
      Section 10.2  Bankruptcy                                76
      Section 10.3  Nature of Liability                       77
      Section 10.4  Independent Obligation                    77
      Section 10.5  Authorization                             77
      Section 10.6  Reliance                                  78
      Section 10.7  Subordination                             78
      Section 10.8  Waiver                                    78
      Section 10.9  Maximum Liability                         79



EXHIBITS

Exhibit A    -      Form of Notice of Borrowing
Exhibit B    -      Form of Revolving Note
Exhibit C-1  -      Form of Notice of Conversion
Exhibit C-2  -      Form of Notice of Continuation
Exhibit D    -      Form of Security Agreement
Exhibit E    -      Form of Subsidiary Guaranty
Exhibit F    -      Form of Warrant Agreement
Exhibit G    -      Form of Opinion of CW&T, counsel to the Loan Parties
Exhibit H    -      Form of Monthly Financials
Exhibit I    -      Form of Monthly Reports
Exhibit J    -      Form of Compliance Certificate
Exhibit K    -      Form of Excess Cash Flow Certificate
Exhibit L    -      Form of Transfer Supplement
Exhibit M    -      Form of Intercompany Note

SCHEDULES

Schedule I - Material Subsidiaries of Specialty and Stage
Schedule II  -      Receivables Program Documents
Schedule 4.8 -      Material Adverse Changes
Schedule 4.10       -    Governmental Approvals
Schedule 4.13       -    ERISA
Schedule 4.17       -    Corporate Structure; Capitalization
Schedule 4.18       -    Environmental Matters
Schedule 4.19       -    Insurance
Schedule 4.21       -    Ownership of Property
Schedule 4.26       -    Labor Matters
Schedule 6.2 -      Existing Indebtedness
Schedule 6.3 -      Existing Liens
Schedule 6.6 -      Contingent Obligations
Schedule 6.9 -      Leases

          CREDIT  AGREEMENT,  dated as of March  6,  2000,  among
SPECIALTY  RETAILERS, INC., a Texas corporation (the "Borrower"),
STAGE  STORES,  INC., a Delaware corporation (the "Parent"),  the
Banks  (such  term  and each other capitalized term  used  herein
having  the  meaning  assigned to such term in  Section  1),  and
CREDIT  SUISSE FIRST BOSTON, acting in its capacity as agent  for
the  Banks (in such capacity, the "Administrative Agent") and  in
its capacity as collateral agent for the Banks (in such capacity,
the "Collateral Agent").

          The Borrower has requested that the Banks extend credit
to  the  Borrower to enable the Borrower to borrow on a revolving
basis Revolving Loans in an aggregate principal amount up to (but
not to exceed) $35,000,000.

          The  proceeds of the Revolving Loans will be  used  for
working capital of the Borrower and its Subsidiaries.

          Accordingly, the Borrower, the Parent, the  Banks,  the
Administrative  Agent and the Collateral Agent  hereby  agree  as
follows:

SECTION 10  DEFINITIONS.

          Section  1.1   Definitions.  As used  herein,  the  fol
lowing terms shall have the meanings herein specified unless  the
context  otherwise  requires.  Defined terms  in  this  Agreement
shall include in the singular number the plural and in the plural
number the singular.

          "Adjusted  Leverage Ratio" shall mean on  any  day  the
ratio  on  such day of (i) Consolidated Total Debt  on  such  day
determined  on  a  Pro Forma Basis to (ii) Consolidated  Adjusted
EBITDA for the four consecutive quarters of the Parent (taken  as
one accounting period) most recently ended.

          "Administrative Agent" shall mean Credit  Suisse  First
Boston  acting  in its capacity as administrative agent  for  the
Banks  and  any  successor  agent appointed  in  accordance  with
Section 8.9.

          "Administrative Agent's Office" shall mean  the  office
of the Administrative Agent located at Eleven Madison Avenue, New
York, New York, 10010, or such other office as the Administrative
Agent  may  hereafter designate in writing as such to  the  other
parties hereto.

          "Affiliate" shall mean, with respect to any Person, any
other  Person  directly or indirectly controlling (including  but
not  limited  to  all  directors and officers  of  such  Person),
controlled  by, or under direct or indirect common  control  with
such  Person.  A Person shall be deemed to control a  corporation
if  such  Person possesses, directly or indirectly, the power  to
(i)  vote  10%  or more of the securities having ordinary  voting
power  for the election of directors of such corporation or  (ii)
direct  or cause the direction of the management and policies  of
such   corporation,  whether  through  the  ownership  of  voting
securities, by contract or otherwise.

          "Agent" shall have the meaning provided in Section 8.1.

          "Agreement"  shall mean this Credit  Agreement  as  the
same  may  from time to time hereafter be modified, supplemented,
restated, or amended.

          "Anticipated  Reinvestment  Amount"  shall  mean,  with
respect to any Reinvestment Election exercised with respect to an
Eligible  Asset  Sale, the amount specified in  the  Reinvestment
Notice  delivered by the Borrower in connection therewith as  the
amount  of the Net Cash Proceeds from the related Eligible  Asset
Sale  that the Borrower intends to use to purchase, construct  or
otherwise acquire Reinvestment Assets.

          "Asset  Sale"  shall mean the sale, transfer  or  other
disposition (whether voluntary or involuntary) by the  Parent  or
any of its Subsidiaries (including, without limitation, by way of
the  damage, destruction or condemnation thereof) to  any  Person
other  than  any  Loan  Party of (a) any  capital  stock  of  any
Subsidiary of the Parent or any of its Subsidiaries; (b)  substan
tially all the assets of any geographic or other division or line
of  business of the Parent or any of its Subsidiaries; or (c) any
other  asset or assets (excluding inventory and other assets  pur
chased for sale to others in the ordinary course of business  and
sales of Receivables pursuant to the Receivables Program) of  the
Parent  or  any of its Subsidiaries, provided that (i) any  asset
sale  included in clause (c) above shall be deemed not to  be  an
"Asset  Sale" until the aggregate amount of all such sales  after
the Closing Date by the Parent and its Subsidiaries, taken togeth
er,  that  have  not  previously become Asset  Sales  under  this
Agreement equals or exceeds $1,000,000,  (ii) any asset  sale  or
series  of  related  asset sales described in  clause  (c)  above
having  a value less than $100,000 shall not be deemed an  "Asset
Sale"  for purposes of this Agreement and (iii) any sale  of  (x)
the  aircraft owned by the Borrower, (y) any asset sale or series
of  asset  sales related to the sale of the C.R. Anthony  Company
corporate   headquarters  building  located  in  Oklahoma   City,
Oklahoma  or  the sale of equipment located at the  C.R.  Anthony
Company  distribution center located in Oklahoma  City,  Oklahoma
and  (z)  the sale of not more than five leasehold interests  per
year relating to stores closed in the ordinary course of business
(so  long  as the value of each such leasehold interest does  not
exceed  $500,000),  shall be deemed not to  be  an  "Asset  Sale"
hereunder.

          "Authorized  Officer" shall mean with  respect  to  any
Person  such Person's Chairman, President or Principal  Financial
Officer.

          "Bankruptcy  Code" shall mean Title 11  of  the  United
States Code entitled "Bankruptcy", as amended from time to  time,
and  any  successor statute or statutes, together with all  rules
promulgated in connection therewith.

          "Banks" shall mean the Persons listed on Annex 1 hereto
and the Persons which from time to time become a party hereto  in
accordance with Section 9.4(c).

          "Base  Rate" shall mean, for any day, a rate per  annum
equal to the greater of (a) the Prime Rate in effect on such  day
and  (b)  the Federal Funds Effective Rate in effect on such  day
plus 1/2 of 1%.  If for any reason the Administrative Agent  shall
have  determined (which determination shall be conclusive  absent
manifest error) that it is unable to ascertain the Federal  Funds
Effective  Rate  for any reason, including the inability  of  the
Administrative   Agent   to  obtain  sufficient   quotations   in
accordance with the terms thereof, the Base Rate shall  be  deter
mined without regard to clause (b) of the first sentence of  this
definition until the circumstances giving rise to such  inability
no  longer exist.  Any change in the Base Rate due to a change in
the  Prime  Rate  or the Federal Funds Effective  Rate  shall  be
effective on the effective date of such change in the Prime  Rate
or the Federal Funds Effective Rate, respectively, without notice
to the Borrower.

          "Base  Rate  Loans" shall mean Loans made and/or  being
maintained at a rate of interest based upon the Base Rate.

          "Bealls   Subordinated  Notes"  shall  mean   (i)   the
$14,982,914 12% Bealls Holding Subordinated Notes due 2002,  (ii)
the $14,312,959 7% Bealls Junior Subordinated Debentures due 2003
and  (iii)  the $4,381,185 7% FB Holdings Subordinated Notes  due
2000.

          "Borrower" shall have the meaning provided in the first
paragraph of this Agreement.

          "Borrower's Share of Excess Cash Flow" shall  mean  the
amount of Excess Cash Flow, determined on a cumulative basis from
January  30,  2000 through the last day of the fiscal  year  most
recently  ended prior to the date of determination, that  is  not
required to be applied to the prepayment of the Loans pursuant to
the  Existing Credit Agreement or Section 2.11(a)(iii) minus  the
amount  thereof  previously applied to  make  additional  Capital
Expenditures pursuant to Section 6.1(d).

          "Borrowing"  shall mean the incurrence of one  Type  of
Loan from all the Banks on a given date (or resulting from conver
sions  or continuations on a given date), having in the  case  of
Eurodollar Loans the same Interest Period.

          "Business  Day"  shall mean (i) for all purposes  other
than as covered by clause (ii) below, any day excluding Saturday,
Sunday  and  any  day which shall be in New  York  City  a  legal
holiday or a day on which banking institutions are authorized  or
required  by  law or other government actions to close  and  (ii)
with  respect  to  all notices and determinations  in  connection
with,  and  payments  of  principal and interest  on,  Eurodollar
Loans,  any  day which is a Business Day described in clause  (i)
and which is also a day for trading by and between banks for U.S.
dollar deposits in the London Interbank Eurodollar market.

          "Capital Expenditures" shall mean, for any period,  the
sum  of  expenditures  (whether paid in  cash  or  accrued  as  a
liability,  including  the portion of Capital  Leases  originally
incurred   during  such  period  that  is  capitalized   on   the
consolidated balance sheet of the Parent and its Subsidiaries) by
the  Parent  and  its Subsidiaries during such  period  that,  in
conformity  with  GAAP,  are included in "capital  expenditures",
"additions  to property, plant or equipment" or comparable  items
in  the  consolidated financial statements of the Parent and  its
Subsidiaries.

          "Capital  Lease" shall mean (i) any lease of  property,
real or personal, the obligations under which are capitalized  on
the   consolidated   balance  sheet  of  the   Parent   and   its
Subsidiaries,  and (ii) any other such lease to the  extent  that
the   then   present  value  of  the  minimum  rental  commitment
thereunder should, in accordance with GAAP, be capitalized  on  a
balance sheet of the lessee.

          "Capital  Lease Obligations" shall mean all obligations
of the Parent and its Subsidiaries under or in respect of Capital
Leases.

          "Cash Equivalents" shall mean (i) securities issued  or
directly and fully guaranteed or insured by the United States  of
America  or any agency or instrumentality thereof (provided  that
the  full  faith and credit of the United States  of  America  is
pledged  in support thereof) having maturities of not  more  than
365  days  from the date of acquisition, (ii) time  deposits  and
certificates  of  deposit of any Bank or any domestic  commercial
bank  of recognized standing having capital and surplus in excess
of  $500,000,000 with maturities of not more than 365  days  from
the   date   of  acquisition,  (iii)  fully  secured   repurchase
obligations  with a term of not more than 7 days  for  underlying
securities of the types described in clause (i) entered into with
any  bank  meeting the qualifications specified  in  clause  (ii)
above, and (iv) commercial paper issued by the parent corporation
of  any  Bank  or  any  domestic commercial  bank  of  recognized
standing having capital and surplus in excess of $500,000,000 and
commercial paper rated at least A-1 or the equivalent thereof  by
Standard  &  Poor's or at least P-1 or the equivalent thereof  by
Moody's and in each case maturing within 270 days after the  date
of acquisition.

          "Change  of  Control" shall mean (a) the  Parent  shall
cease to own, beneficially and of record, 100% of the outstanding
capital stock of the Borrower, (b) any Person or group of Persons
(within  the  meaning of Section 13 or 14 of  the  Exchange  Act)
shall  have acquired beneficial ownership (within the meaning  of
Rule  13d-3 promulgated by the Securities and Exchange Commission
under  the Exchange Act) of 35% or more of the outstanding shares
of   any  class  of  outstanding  common  stock  of  the  Parent,
(c) Continuing Directors shall cease to constitute a majority  of
the  board  of  directors of the Parent.   "Continuing  Director"
shall  mean  at  any  date  a member of  the  Parent's  board  of
directors  who was either a member of such board on  the  Closing
Date or was nominated for election to such board by at least two-
thirds  of  the  Continuing Directors then in  office  or  (d)  a
"Change  of  Control"  as  defined  in  either  the  Senior  Note
Indenture or the Senior Subordinated Note Indenture.

          "Cleanup"  shall  mean all actions  required  to:   (a)
cleanup,  remove,  treat or remediate Materials of  Environmental
Concern  in  the indoor or outdoor environment, (b)  prevent  the
Release of Materials of Environmental Concern so that they do not
migrate,  endanger  or  threaten to  endanger  public  health  or
welfare  or  the  indoor  or  outdoor  environment,  (c)  perform
pre-remedial   studies  and  investigations   and   post-remedial
monitoring  and  care, or (d) respond to any government  requests
for  information  or  documents in any way relating  to  cleanup,
removal,  treatment or remediation or potential cleanup, removal,
treatment or remediation of Materials of Environmental Concern in
the indoor or outdoor environment.

          "Closing  Date"  shall  mean  the  date  on  which  the
conditions  precedent  set  forth  in  Section  3.1   have   been
satisfied.

          "Code" shall mean the Internal Revenue Code of 1986, as
amended  from  time to time, and any successor statute,  together
with   all   rules  and  regulations  promulgated  in  connection
therewith.

          "Collateral"  shall mean all property and interests  in
property now owned or hereafter acquired in or upon which a  Lien
has  been or is purported or intended to have been granted to the
Collateral Agent under any of the Security Documents.

          "Collateral  Agent"  shall  mean  Credit  Suisse  First
Boston acting in its capacity as collateral agent for the Secured
Creditors under the Security Documents and any successor collater
al agent appointed in accordance with Section 8.9.

          "Commitment"  shall mean, for each Bank  at  any  given
time, its Revolving Loan Commitment.

          "Commitment  Fee" shall have the meaning set  forth  in
Section 2.14(b).

          "Commitment  Letter"  shall mean  that  certain  letter
agreement  among the Borrower, the Parent and each of the  Banks,
dated as of February 18, 2000, relating to the Transactions.

          "Compliance  Certificate" shall mean a  certificate  of
the  Principal Financial Officer of the Borrower in the  form  of
Exhibit J hereto and delivered pursuant to Section 5.1(h) hereto.

          "Consolidated Adjusted EBITDA" shall mean, for any peri
od,   the Consolidated EBITDA for such period determined on a Pro
Forma Basis.

          "Consolidated  Cash Interest Expense" shall  mean,  for
any  period, Consolidated Interest Expense for such period  minus
the  amount  of such Consolidated Interest Expense  not  paid  or
payable in cash.

          "Consolidated Current Assets" shall mean, at any  time,
the  current assets (other than cash and Cash Equivalents) of the
Parent  and  its  Subsidiaries at  such  time,  determined  on  a
consolidated basis in accordance with GAAP.

          "Consolidated Current Liabilities" shall mean,  at  any
time, the current liabilities (other than the current portion  of
all long-term Indebtedness) of the Parent and its Subsidiaries at
such  time, determined on a consolidated basis in accordance with
GAAP.

          "Consolidated EBITDA" shall mean, for any  period,  the
sum, without duplication, of (i) Consolidated Net Income for such
period  plus  (ii) Consolidated Interest Expense for such  period
plus  (iii) amortization of deferred Indebtedness issuance  costs
and  expenses for such period plus (iv) federal and state  income
taxes  deducted in calculating Consolidated Net Income  for  such
period,  plus  (v) to the extent deducted in the  calculation  of
Consolidated Net Income for such period, depreciation and  amorti
zation   expense  plus  (vi)  to  the  extent  deducted  in   the
calculation  of  Consolidated Net Income  for  such  period,  any
noncash charges related to the issuance by the Parent or  any  of
its  Subsidiaries of stock, warrants or options to  any  employee
thereof (or any exercise of any such warrants or options) or  any
re-valuation  of such stock, warrants or options,  minus  to  the
extent  added to the calculation of Consolidated Net  Income  for
such  period,  any noncash gain related to the  issuance  by  the
Parent  or any of its Subsidiaries of stock, warrants or  options
to  any employee thereof (or any exercise of any such warrants or
options)  or any re-valuation of such stock, warrants or options,
all  determined  on a consolidated basis for the Parent  and  its
Subsidiaries in accordance with GAAP plus, (vii) special  charges
for  restructuring (consisting of store closures, downsizing  and
inventory  and other valuation reserves) of up to $65,000,000  in
the aggregate taken in the fourth quarter of fiscal year 1999 and
the first two fiscal quarters of fiscal year 2000 as specified on
Schedule 1 to the Fifth Amendment Agreement, dated as of February
3,  2000,  to  the Existing Credit Agreement, by  and  among  the
parties  thereto,  or other costs, expenses or losses  associated
with  the  termination of employment of such  executives  not  to
exceed  amounts  otherwise  payable under  any  such  executive's
existing  employment  contract plus  (viii)  executive  severance
payments  pursuant  to the current terms of  existing  employment
contracts,  plus  (ix) any special charges (to  the  extent  such
charges  affect Consolidated EBITDA) relating to the  closing  of
any  stores other than stores listed on Schedule 1 to  the  Sixth
Amendment  Agreement,  dated as of  February  18,  2000,  to  the
Existing Credit Agreement, by and among the parties thereto.

          "Consolidated   Fixed  Charges"  shall  mean,   without
duplication,  for  any  period, the sum of (i)  all  Consolidated
Interest  Expense  for such period, plus (ii) scheduled  payments
due  in  the next succeeding four quarters for principal  of  the
Expansion Loans (as defined in the Existing Credit Agreement) and
other  Indebtedness (including the principal component of Capital
Leases  but  excluding amounts due on the Final  Maturity  Date),
plus (iii) Consolidated Rental Expense plus (iv) all federal  and
state  income  taxes paid or payable in cash during such  period,
all  as  determined  on a consolidated basis in  accordance  with
GAAP.

          "Consolidated  Interest Expense" shall  mean,  for  any
fiscal   period  of  the  Parent,  the  total  interest   expense
(including, without limitation, interest expense attributable  to
Capital  Leases  in accordance with GAAP) of the Parent  and  its
Subsidiaries  for  such  period,  minus  all  interest   earnings
received  by the Parent and its Subsidiaries in cash during  such
period,  minus  amortization  of deferred  Indebtedness  issuance
costs and expenses for such period, in each case determined on  a
consolidated basis in accordance with GAAP.

          "Consolidated Net Income" for any period, means the net
income  (or  loss)  of  the  Parent and  its  Subsidiaries  on  a
consolidated basis for such period (taken as a single  accounting
period)  determined in accordance with GAAP provided  that  there
shall be excluded (a) the income (or loss) of any Person in which
any  other  Person (other than the Borrower or any of its  wholly
owned  Subsidiaries  or any directors holding qualifying  shares)
has  a joint interest, except to the extent of the amount of divi
dends or other distributions actually paid to the Borrower or any
of  its  wholly  owned Subsidiaries by such  Person  during  such
period,  (b) the income (or loss) of any Person accrued prior  to
the   date  it  becomes  a  Subsidiary  or  is  merged  into   or
consolidated with the Borrower or any of its Subsidiaries or that
Person's  assets  are  acquired by the Borrower  or  any  of  its
Subsidiaries, (c) the income of any Subsidiary to the extent that
the  declaration or payment of dividends or similar distributions
by such Subsidiary of that income is not at the time permitted by
operation   of  the  terms  of  its  charter  or  any  agreement,
instrument,   judgment,   decree,   order,   statute,   rule   or
governmental  regulation applicable to such Subsidiary,  (d)  any
after tax gains or losses attributable to Asset Sales and (e) (to
the extent not included in clauses (a) through (d) above) any net
extraordinary gains or net non-cash extraordinary losses.

          "Consolidated Net Tangible Assets" shall mean,  at  any
particular  time,  the  aggregate  amount  of  all  assets  (less
applicable  reserves and other properly deductible  items)  after
deducting   therefrom  all  goodwill,  trade  names,  trademarks,
patents, unamortized debt issue costs (to the extent included  in
said  aggregate amount of assets) and other like intangibles,  as
set  forth on the most recent consolidated balance sheet  of  the
Parent and its Subsidiaries and computed in accordance with GAAP.

          "Consolidated Rental Expense" shall mean for any period
all rents accrued during such period under operating leases under
which  the  Parent or any of its Subsidiaries is the  lessee,  as
determined on a consolidated basis in accordance with GAAP.

          "Consolidated Total Debt" shall mean, at any time,  all
Indebtedness of the Parent and its Subsidiaries, as determined on
a consolidated basis in accordance with GAAP.

          "Consolidated  Total Senior Debt" shall  mean,  at  any
time,  all Indebtedness of the Parent and its Subsidiaries  other
than the Senior Subordinated Notes and Indebtedness which by  its
terms  is expressly subordinated to the Obligations and all other
senior obligations of the Parent and its Subsidiaries.

          "Consolidated Working Capital" shall mean at  any  time
an amount equal to Consolidated Current Assets minus Consolidated
Current Liabilities at such time.

          "Contingent Obligation" as to any Person shall mean any
obligation  of such Person guaranteeing or intended to  guarantee
any   Indebtedness,   leases,  dividends  or  other   obligations
("Primary  Obligations")  of  any  other  Person  (the   "Primary
Obligor")  in  any  manner, whether directly  or  indirectly,  in
cluding,  without  limitation, any  obligation  of  such  Person,
whether  or  not  contingent, (i) to purchase  any  such  Primary
Obligation  or  any  property  constituting  direct  or  indirect
security  therefor, (ii) to advance or supply funds (x)  for  the
purchase  or  payment of any such Primary Obligation  or  (y)  to
maintain working capital or equity capital of the Primary Obligor
or otherwise to maintain the net worth or solvency of the Primary
Obligor,  (iii)  to  purchase property,  securities  or  services
primarily  for  the  purpose of assuring the owner  of  any  such
Primary Obligation of the ability of the Primary Obligor to  make
payment of such Primary Obligation or (iv) otherwise to assure or
hold  harmless the owner of such Primary Obligation against  loss
in  respect  thereof; provided, however, that the term Contingent
Obligation  shall  not include endorsements  of  instruments  for
deposit  or  collection in the ordinary course of business.   The
amount  of  any Contingent Obligation shall be deemed  to  be  an
amount  equal to the stated or determinable amount of the Primary
Obligation in respect of which such Contingent Obligation is made
or,  if  not  stated  or  determinable, the  maximum  anticipated
liability in respect thereof (assuming such Person is required to
perform thereunder) as determined by such Person in good faith.

          "Corporate  Concentration  Account"  shall  mean   that
certain  deposit account at Chase Bank of Texas,  account  number
, or the Successor Corporate Concentration Account.

          "Credit  Exposure" shall have the meaning  provided  in
Section 9.4(b).

          "Custodial Account" shall have the meaning provided  in
Section 4.28.

          "Default" shall mean any event, act or condition  which
with  notice or lapse of time, or both, would constitute an Event
of Default.

          "Default  Rate"  shall  have the  meaning  provided  in
Section 2.5(c).

          "Dividends" shall have the meaning provided in  Section
6.7.

          "Domestic  Lending Office" shall mean, as to any  Bank,
the  office of such Bank designated as such on Annex 1,  or  such
other office designated by such Bank from time to time by written
notice to the Administrative Agent and the Borrower.

          "Eligible  Asset Sale" shall mean any Asset  Sale,  the
Net  Cash  Proceeds of which shall not exceed 5% of  Consolidated
Net  Tangible Assets at the time of such sale in the case of  any
individual Asset Sale or 10% of Consolidated Net Tangible  Assets
in the aggregate for all such Asset Sales.

          "Environmental Affiliate" shall mean, with  respect  to
any  Person,  any  other Person whose liability for  any  Environ
mental  Claim  such Person has or may have retained,  assumed  or
otherwise  become liable for (contingently or otherwise),  either
contractually or by operation of law.

          "Environmental  Approvals"  shall  mean   any   permit,
license, approval, ruling, variance, exemption or other authoriza
tion required under applicable Environmental Laws.

          "Environmental Claim" shall mean, with respect  to  any
Person,  any  notice,  claim,  demand  or  similar  communication
(written  or  oral)  by any other Person alleging  potential  lia
bility  for  investigatory  costs,  cleanup  costs,  governmental
response  costs,  natural  resources damages,  property  damages,
personal injuries, fines or penalties arising out of, based on or
resulting from (i) the presence, or release into the environment,
of any Material of Environmental Concern at any location, whether
or  not  owned by such Person or (ii) circumstances  forming  the
basis  of  any  violation, or alleged violation, of  any  Environ
mental Law.

          "Environmental  Laws" shall mean  all  federal,  state,
local  and foreign laws and regulations relating to pollution  or
protection of human health or the environment (including, without
limitation,  ambient  air,  surface  water,  ground  water,  land
surface or subsurface strata), including without limitation, laws
and  regulations relating to emissions, discharges,  releases  or
threatened  releases  of Materials of Environmental  Concern,  or
otherwise  relating to the manufacture, processing, distribution,
use,  treatment,  storage,  disposal, transport  or  handling  of
Materials of Environmental Concern.

          "Equity  Issuance" shall mean any issuance or  sale  by
the  Parent  or any of its Subsidiaries of any shares of  capital
stock  or  other  equity  securities  of  such  Person,  or   any
obligations convertible into or exchangeable for, or  giving  any
Person  a right, option or warrant to acquire such securities  or
such  convertible  or exchangeable obligations,  other  than  (a)
sales  or  issuances  to the Parent or any of  its  wholly  owned
Subsidiaries  and  (b)  sales or issuances  of  common  stock  or
options  to management or employees of the Parent or any  of  its
Subsidiaries  under any employee stock option or  stock  purchase
plan  or plan established pursuant to Section 401(k) of the  Code
in existence from time to time.

          "ERISA"  shall  mean  the  Employee  Retirement  Income
Security Act of 1974, as amended from time to time, together with
all  rules  and regulations promulgated in connection  therewith.
Section  references to ERISA are to ERISA, as in  effect  at  the
date  of  this Agreement and any subsequent provisions of  ERISA,
amendatory thereof, supplemental thereto or substituted therefor.

          "ERISA  Controlled Group" means a group  consisting  of
any  ERISA  Person  and  all members of  a  controlled  group  of
corporations and all trades or businesses (whether or not incorpo
rated) under common control with such Person that, together  with
such  Person, are treated as a single employer under  regulations
of the PBGC.

          "ERISA Person" shall have the meaning set forth in  Sec
tion 3(9) of ERISA for the term "person."

          "ERISA Plan" means any Plan that (i) is a Multiemployer
Plan  or  (ii)  has  Unfunded Benefit Liabilities  in  excess  of
$500,000.

          "Eurodollar Lending Office" shall mean, as to any Bank,
the  office of such Bank designated as such on Annex 1,  or  such
other office designated by such Bank from time to time by written
notice to the Administrative Agent and the Borrower.

          "Eurodollar  Loans" shall mean Loans made and/or  being
maintained at a rate of interest based upon the Eurodollar Rate.

          "Eurodollar  Rate" shall mean, for any Interest  Period
for each Eurodollar Loan, an interest rate per annum equal to the
rate  determined  by  the Administrative Agent  at  approximately
11:00  a.m. (London time) two Business Days before the first  day
of  such  Interest  Period by reference to the  British  Bankers'
Association Interest Settlement Rates for deposits in dollars (as
set  forth  by any services selected by the Administrative  Agent
which  has been nominated by the British Bankers' Association  as
an  authorized  information vendor for the purpose of  displaying
such  rates) for a period equal to the relevant Interest  Period;
provided  that,  to  the  extent that an  interest  rate  is  not
ascertainable  pursuant  to  the  foregoing  provisions  of  this
definition, the "Eurodollar Rate" shall be the interest rate  per
annum  determined by the Administrative Agent to be  the  average
(rounded upward to the nearest whole multiple of one-sixteenth of
one  percent (0.0625%) per annum, if such average is not  such  a
multiple) of the rates per annum at which deposits in dollars are
offered  to major banks in the London interbank market in London,
England  by  the  Reference  Banks at  approximately  11:00  a.m.
(London  time)  two Business Days before the first  day  of  such
Interest Period for such Interest Period.

          "Event  of Default" shall have the meaning provided  in
Section 7.

          "Excess  Cash  Flow" shall mean, with  respect  to  any
fiscal   period  of  the  Borrower,  an  amount  equal   to   (i)
Consolidated  Net  Income  for  such  fiscal  period,  plus  (ii)
depreciation and amortization expense to the extent  deducted  in
determining Consolidated Net Income for such fiscal period,  plus
(iii) Consolidated Interest Expense (other than Consolidated Cash
Interest Expense) during such fiscal period plus amortization  of
deferred  Indebtedness  issuance  costs  and  expenses  for  such
period,  plus  (or  minus)  (iv) any increase  (or  decrease)  in
deferred  taxes  during such fiscal period, plus (or  minus)  (v)
decreases (or increases) in Consolidated Working Capital from the
last  day of the preceding fiscal period to the last day of  such
fiscal period (excluding, however, decreases in Consolidated Work
ing  Capital  to  the extent such decreases are  attributable  to
Asset Sales), minus (vi) the aggregate amount paid or payable  in
cash  by  the  Borrower and its Subsidiaries during  such  fiscal
period  for  Capital Expenditures permitted pursuant  to  Section
6.1(d)  (except to the extent financed with Capital  Leases,  the
proceeds  of  purchase  money Indebtedness,  insurance  proceeds,
Retained  Equity  Proceeds, Retained  Offering  Proceeds  or  the
Borrower's  Share of Excess Cash Flow and except  to  the  extent
already  deducted in the calculation of Excess Cash Flow for  any
prior period), minus (vii) all scheduled principal repayments and
voluntary  prepayments of the Loans (as defined in  the  Existing
Credit Agreement) made during such fiscal period, but only to the
extent accompanied by a permanent reduction in the Expansion Loan
Commitment  (as  defined  in the Existing  Credit  Agreement)  or
Revolving  Loan  Commitment (as defined in  the  Existing  Credit
Agreement),  as the case may be, minus (vii) all regularly  sched
uled principal payments made during such fiscal period in respect
of  other  Indebtedness  to  the  extent  such  Indebtedness  and
payments  are  permitted to be incurred and made hereunder  minus
(viii)  the aggregate amount actually paid in cash by the  Parent
and  its Subsidiaries for Permitted Acquisitions (except  to  the
extent  financed with the proceeds of any Indebtedness, including
the Loans, or any Equity Issuance) minus (x) all payments made in
respect  of  the outstanding principal of the Bealls Subordinated
Notes to the extent permitted pursuant to Section 6.10(a)(iii).

          "Excess Cash Flow Certificate" shall mean a certificate
of the Principal Financial Officer of the Borrower in the form of
Exhibit K hereto and delivered pursuant to Section 5.1(h) hereof.

          "Existing Credit Agreement" shall mean the Amended  and
Restated  Credit  Agreement, dated as of June 17,  1997,  by  and
among  Specialty Retailers, Inc., Stage Stores, Inc., the various
lending  institutions  party  thereto  and  Credit  Suisse  First
Boston,  as  Administrative  Agent, Collateral  Agent,  Swingline
Bank,  and  L/C  Bank, as amended and restated by  the  Amendment
Agreement,  dated as of June 26, 1997, by and among  the  parties
thereto,  the Second Amendment Agreement, dated as of October  1,
1997,  by  and  among  the parties thereto, the  Third  Amendment
Agreement, dated as of October 7, 1998, by and among the  parties
thereto, the Fourth Amendment Agreement, dated as of January  27,
1999,  by  and  among  the parties thereto, the  Fifth  Amendment
Agreement, dated as of February 3, 2000, by and among the parties
thereto,  and the Sixth Amendment Agreement, dated as of February
18,  2000,  by  and  among the parties thereto  and  as  amended,
modified or otherwise supplemented from time to time.

          "Federal Funds Effective Rate" shall mean, for any day,
the  weighted  average  of the rates on overnight  Federal  funds
transactions with members of the Federal Reserve System  arranged
by  Federal  funds brokers, as published on the  next  succeeding
Business Day by the Federal Reserve Bank of New York or, if  such
rate is not so published for any day that is a Business Day,  the
average  of  the  quotations for the  day  of  such  transactions
received  by  the Administrative Agent from three  Federal  funds
brokers of recognized standing selected by it.

          "Federal  Reserve Board" shall mean the Board of  Gover
nors  of  the Federal Reserve System as constituted from time  to
time.

          "Fees"  shall  mean all fees and other amounts  payable
pursuant to the Loan Documents including, without limitation, the
fees payable pursuant to Section 2.14.

          "Final Maturity Date" shall mean June 14, 2002.

          "GAAP"  shall mean United States generally accepted  ac
counting  principles  as  in  effect  on  the  date  hereof   and
consistent  with those utilized in the preparation of  the  finan
cial statements referred to in Section 4.5.

          "Guaranteed Creditors" shall mean and include  each  of
the  Administrative Agent, the Collateral Agent and the Banks  to
the  extent such party constitutes a Secured Creditor  under  the
Security Documents.

          "Guaranteed  Obligations" shall mean (i) the  full  and
prompt  payment  when  due (whether at the  stated  maturity,  by
acceleration  or otherwise) of the principal of and  interest  on
each  Note  issued by the Borrower to each Bank, and Loans  made,
under  this  Agreement, together with all the  other  obligations
(including  obligations which, but for the automatic  stay  under
Section  362(a) of the Bankruptcy Code or any similar  provision,
would become due) and liabilities (including, without limitation,
indemnities, fees and interest thereon) of the Borrower  to  such
Bank now existing or hereafter incurred under, arising out of  or
in  connection with this Agreement or any other Loan Document and
the due performance and compliance with all the terms, conditions
and  agreements contained in the Loan Documents by  the  Borrower
and  (ii)  the  full  and prompt payment  when  due  (whether  by
acceleration   or   otherwise)  of  all  obligations   (including
obligations  which,  but  for the automatic  stay  under  Section
362(a)  of  the  Bankruptcy  Code,  would  become  due)  of  each
Guarantor  owing  under  the Parent Guaranty  or  the  Subsidiary
Guaranty.

          "Guarantor"  shall  mean the Parent and  each  Material
Subsidiary of the Borrower or the Parent specified on Schedule  I
hereto  and any Material Subsidiary of the Borrower or the Parent
which  shall  have  executed and delivered a Subsidiary  Guaranty
pursuant  to  Section 5.9(c) hereof, other than  the  Receivables
Subsidiary.

          "Indebtedness"  of  any  Person  shall  mean,   without
duplication,  (i)  all indebtedness of such Person  for  borrowed
money  or for the deferred purchase price of property or services
(other  than trade payables on terms of 90 days or less  incurred
in  the  ordinary  course of business of such Person),  (ii)  all
indebtedness of such Person evidenced by a note, bond,  debenture
or  similar  instrument,  (iii) the principal  component  of  all
Capital Lease Obligations of such Person, (iv) the face amount of
all  letters of credit issued for the account of such Person and,
without  duplication, all unreimbursed amounts drawn  thereunder,
(v)  all indebtedness of any other Person secured by any Lien  on
any   property  owned  by  such  Person,  whether  or  not   such
indebtedness has been assumed, (vi) all Contingent Obligations of
such  Person,  (vii) all net payment obligations of  such  Person
under  any interest rate protection agreement (including, without
limitation,  any interest rate swaps, caps, floors,  collars  and
similar agreements) and currency swaps and similar agreements and
(viii)  all indebtedness created or arising under any conditional
sale  or other title retention agreement with respect to property
acquired by such Person (even if the rights and remedies  of  the
seller  or  lender  thereunder upon  a  default  are  limited  to
repossession or sale of such property) .

          "Intercompany Note" shall mean a promissory note issued
by  the  Parent  to the Borrower substantially  in  the  form  of
Exhibit  M  hereto  evidencing the loans, if  any,  made  by  the
Borrower to the Parent pursuant to Section 6.8 (b)(ii) hereof.

          "Interest  Period"  shall  mean  with  respect  to  any
Eurodollar Loan:

           (i)  initially, the period commencing on the borrowing
     or  the conversion date, as the case may be, with respect to
     such   Eurodollar   Loan  and  ending  on  the   numerically
     corresponding calendar day in the calendar month that is one
     month  thereafter, as selected by the Borrower in its Notice
     of  Borrowing,  Notice of Conversion  or  Notice  of  Contin
     uation, as the case may be, given with respect thereto; and

          (ii)   thereafter, each period commencing on  the  last
     day of the next preceding Interest Period applicable to such
     Eurodollar Loan and ending one month thereafter, as selected
     by  the Borrower by irrevocable notice to the Administrative
     Agent  not less than three Business Days prior to  the  last
     day  of  the  then  current  Interest  Period  with  respect
     thereto;

provided  that,  all  of  the foregoing  provisions  relating  to
Interest Periods are subject to the following:

          (A)   if any Interest Period pertaining to a Eurodollar
     Loan  would  otherwise end on a day that is not  a  Business
     Day,  such  Interest Period shall be extended  to  the  next
     succeeding Business Day unless the result of such  extension
     would be to carry such Interest Period into another calendar
     month  in which event such Interest Period shall end on  the
     immediately preceding Business Day;

          (B)   no  Interest Period shall extend beyond any  date
     upon  which  a  scheduled reduction of  the  Revolving  Loan
     Commitments will be required pursuant to Section 2.9 if  the
     aggregate   principal  amount  of  Revolving  Loans   having
     Interest Periods extending beyond such date will exceed  the
     aggregate principal amount of the Revolving Loan Commitments
     after giving effect to such scheduled reduction;

          (C)   any  Interest Period that would otherwise  extend
     beyond  the  Final  Maturity Date shall  end  on  the  Final
     Maturity Date; and

          (D)   any  Interest Period pertaining to  a  Eurodollar
     Loan  that  begins on the last Business Day  of  a  calendar
     month  (or  on  a  day  for which there  is  no  numerically
     corresponding day in the calendar month at the end  of  such
     Interest  Period) shall end on the last Business  Day  of  a
     calendar month.

          "Inventory"  shall mean all of the Borrower's  and  its
Subsidiaries'  inventory, including, without limitation  (a)  all
goods, wares and merchandise held for sale or lease or leased  or
furnished or to be furnished under contracts of service;  and (b)
all  goods  returned  to,  reclaimed by  or  repossessed  by  the
Borrower.

          "Investment" shall have the meaning provided in Section
6.8.

          "Lending Office" shall mean, with respect to any  Bank,
a  collective reference to such Bank's Eurodollar Lending  Office
and Domestic Lending Office.

          "Leverage  Ratio" shall mean on any day  the  ratio  on
such  day  of  (i) Consolidated Total Debt on such  day  to  (ii)
Consolidated EBITDA for the four consecutive fiscal  quarters  of
the Parent (taken as one accounting period) most recently ended.

          "Lien"  shall mean any mortgage, pledge, hypothecation,
assignment, deposit arrangement, encumbrance, charge, lien  (stat
utory  or  other),  or  preference, priority  or  other  security
agreement  of  any kind or nature whatsoever, including,  without
limitation,  any conditional sale or other title retention  agree
ment, any financing lease having substantially the same effect as
any of the foregoing and the filing of any financing statement or
similar   instrument  under  the  Uniform  Commercial   Code   or
comparable law of any jurisdiction, domestic or foreign.

          "Loans" shall mean the Revolving Loans.

          "Loan   Documents"  shall  mean  this  Agreement,   the
Revolving  Notes, the Subsidiary Guaranty, the Warrant  Agreement
and the Security Documents and any other documents or instruments
executed or delivered in connection therewith, together with  all
amendments, restatements and modifications thereto or thereof.

          "Loan  Party" shall mean and include the Borrower,  the
Parent and each Guarantor.

          "Margin  Percentage"  shall  mean  at  any  time   that
percentage  (a)  to be added to the Base Rate or  the  Eurodollar
Rate,  as  appropriate, pursuant to Section 2.5, for purposes  of
determining the per annum rate of interest applicable  from  time
to time to Base Rate Loans or Eurodollar Loans and (b) to be used
in  computing the Commitment Fee pursuant to Section 2.14,  which
in  each case on any date shall be the applicable percentage  set
forth under the appropriate column below opposite the category in
which  the  Adjusted Leverage Ratio, determined (subject  to  the
last  sentence  hereof) as of the end of the most  recent  fiscal
quarter   for   which   financial   statements   and   Compliance
Certificates  are required to have been delivered  under  Section
5.1(a), (b) and (h) (whether or not such financial statements and
Compliance Certificates for any subsequent quarter shall in  fact
have been delivered):


                    Adjusted         Eurodollar     Base Rate
                    Leverage           Margin         Margin
                      Ratio

Category 1        <= 2.0 to 1.0          1.00%         0.00%

Category 2        <= 3.0 to 1.0          1.50%         0.50%
                and > 2.0 to 1.0

Category 3        <= 3.50 to 1.0         1.75%         0.75%
                and > 3.0 to 1.0

Category 4        <= 4.0 to 1.0          2.00%         1.00%
                and > 3.50 to 1.0

Category 5         <= 4.5 to 1           2.25%         1.25%
                 and > 4.0 to 1

Category 6         <= 5.0 to 1           3.0%           2.0%
                 and > 4.5 to 1

Category 7          >5.0 to 1           3.25%         2.25%


provided  that,  notwithstanding  the  foregoing,  (i)  from  the
Closing Date until a Compliance Certificate for the most recently
ended  fiscal  quarter has been received, the  Margin  Percentage
shall  be determined by reference to Category 7 and (ii)  at  any
time  during  which  the  Borrower  has  failed  to  deliver  the
financial  statements  and Compliance Certificates  described  in
Section  5.1(a), (b) and (h) with respect to a fiscal quarter  or
fiscal year in accordance with the provisions thereof, or at  any
time  during  which an Event of Default shall have  occurred  and
shall be continuing, the Margin Percentage shall be determined by
reference  to  Category 7.  Each change in the Margin  Percentage
shall  be applicable with respect to the Commitment Fees and  out
standing  Revolving Loans on the Business Day after the  date  on
which  the Administrative Agent shall have received the financial
statements  and Compliance Certificates required to be  delivered
pursuant to Section 5.1(a), (b) and (h)  provided, however,  that
on  the effective date of any Permitted Acquisition, the Borrower
shall be required to deliver an additional Compliance Certificate
(together  with pro forma financial statements) which  calculates
the  Adjusted Leverage Ratio as of such date after giving  effect
to such Permitted Acquisition and any other Permitted Acquisition
occurring during such period and any change in the Margin Percent
age shall become effective on the Business Day after the date  of
delivery of such additional Compliance Certificate.

          "Margin  Stock"  shall have the meaning  provided  such
term  in  Regulation  U and Regulation G of the  Federal  Reserve
Board.

          "Material Adverse Effect" shall mean a material adverse
effect  upon (i) the business, operations, properties, assets  or
condition  (financial  or  otherwise)  of  the  Parent  and   its
Subsidiaries  taken as a whole or (ii) the ability  of  any  Loan
Party  to perform, or of the Administrative Agent, the Collateral
Agent or any of the Banks to enforce, any of the Obligations.

          "Materials  of  Environmental Concern" shall  mean  and
include   chemicals,  pollutants,  contaminants,  wastes,   toxic
substances, petroleum and petroleum products.

          "Material  Subsidiary"  means,  as  of  any  date,  any
Subsidiary of the Parent (other than the Borrower), either  alone
or  together with its Subsidiaries, that has assets with  a  fair
market  value of $250,000 or more as of the last day of the  most
recently  ended  fiscal quarter of the Parent or annual  revenues
(or  annualized revenues in the case of any Person that  has  not
been a Subsidiary of the Parent for a full year) of $1,000,000 or
more as of the most recently ended fiscal quarter of the Parent.

          "Maximum  Amount" shall have the meaning set  forth  in
Section 6.1(d).

          "Moody's" shall mean Moody's Investors Service, Inc. or
any of its successors.

          "Multiemployer  Plan" shall mean  a  Plan  which  is  a
"multiemployer plan" as defined in Section 4001(a)(3) of ERISA.

          "Net Cash Proceeds" shall mean (a) with respect to  any
Asset  Sale, the cash payments (including cash payments  received
by way of insurance proceeds, deferred payment pursuant to a note
receivable  or  otherwise,  but only as  and  when  so  received)
received  therefrom, net of (i) bona fide direct  costs  of  sale
(including  payment of (x) the outstanding principal  amount  of,
premium  or  penalty,  if any, and interest on  any  Indebtedness
(other than Loans) secured by or required to be repaid under  the
terms  thereof as a result of such Asset Sale and (y)  reasonable
fees associated with such Asset Sale paid to Persons that are not
Affiliates of the Parent and (ii) income taxes paid or reasonably
estimated to be payable in the year such Asset Sale occurs or  in
the  following year as a result thereof) and (b) with respect  to
any  incurrence  or  disposition of Indebtedness  or  any  Equity
Issuance,   the   cash  proceeds  received   therefrom   net   of
underwriting commissions or placement fees and expenses  directly
incurred in connection therewith.

          "Notes" shall mean and include each Revolving Note.

          "Notice  of Borrowing" shall mean a notice of borrowing
in the form of Exhibit A hereto.

          "Notice   of  Conversion"  shall  mean  a   notice   of
conversion in the form of Exhibit C-1 hereto.

          "Notice  of  Continuation"  shall  mean  a  notice   of
continuation in the form of Exhibit C-2 hereto.

          "Obligations"  shall mean all obligations,  liabilities
and  indebtedness of every nature of the Borrower  and  the  Guar
antors  from time to time owing to the Administrative Agent,  the
Collateral  Agent or any Bank, under or in connection  with  this
Agreement or any other Loan Document.

          "Parent"  shall have the meaning provided in the  first
paragraph of this Agreement.

          "Parent Guaranty" shall mean the guaranty of the Parent
pursuant to Section 10.

          "Participant"  shall  have  the  meaning  provided   in
Section 9.4(b).

          "Payment Date" shall mean the last Business Day of each
March, June, September and December of each year.

          "PBGC"  shall mean the Pension Benefit Guaranty Corpora
tion established under ERISA, or any successor thereto.


          "Permitted    Acquired   Indebtedness"    shall    mean
Indebtedness  of  any Subsidiary of the Parent  or  the  Borrower
acquired  pursuant to a Permitted Acquisition, which Indebtedness
existed  at  the time of the consummation of any such acquisition
and  was not created in contemplation thereof (and the provisions
of  which were not altered in contemplation thereof), so long  as
(x)   the  Parent  or  the  Borrower  and  its  other  respective
Subsidiaries  (other than the Subsidiary being so acquired)  have
no liability with respect to any such Indebtedness other than the
assumption of any such Indebtedness in connection with  a  merger
of   such  Subsidiary  with,  or  the  acquisition  of   all   or
substantially all of the assets of such Person by,  the  Borrower
or any Subsidiary of the Parent or the Borrower and (y) any Liens
securing such Indebtedness apply only to assets of the Subsidiary
so  acquired (and so long as additional assets of such Subsidiary
are  not  granted as security following, or in contemplation  of,
the respective Permitted Acquisition).

          "Permitted  Acquisition" shall mean the acquisition  by
the  Parent or the Borrower of assets constituting part of or  an
entire  business,  division or product line  of  any  Person  not
already  a Subsidiary of the Parent or the Borrower, as the  case
may  be,  or of 100% (or such lesser amount as shall be necessary
to  immediately consummate a statutory "short-form" merger  under
the  laws  of  the  relevant jurisdiction  and  which  merger  is
thereafter immediately consummated) of the capital stock  of  any
such Person, which Person shall, as a result of such acquisition,
become a Subsidiary; provided that an acquisition shall only be a
Permitted Acquisition if the following terms and conditions shall
be satisfied:

               (a)  (i)  the consideration paid by the Parent  or
     the Borrower, as the case may be, consists of cash or common
     stock,  the issuance of Indebtedness otherwise permitted  in
     Section  6.2 and the assumption/acquisition of any Permitted
     Acquired Indebtedness (calculated at face value) relating to
     such  business, division or product line of any Person which
     is  permitted to remain outstanding in accordance  with  the
     requirements of Section 6.2;

                    (ii)  the assets acquired, or the business of
     the  Person whose stock is acquired shall (A) be in the same
     line  of  business or reasonably incidental thereto  as  the
     business of the Parent or the Borrower, as the case may  be,
     and  (B)  be  merged  with  or  into  the  Borrower  or  any
     Subsidiary of the Borrower or the Parent or become a  direct
     Subsidiary of the Borrower or any Subsidiary of the Borrower
     or the Parent;

                    (iii)  in the case of the acquisition of 100%
     of the capital stock of any Person, such Person shall own no
     capital  stock of any other Person unless such  Person  owns
     100%  of  the  capital stock of such other  Person  or  such
     Investment is otherwise permitted by Section 6.8(h);

                    (iv)  no Default or Event of Default shall be
     in existence at the time of the consummation of the proposed
     Permitted  Acquisition or immediately  after  giving  effect
     thereto;

                    (v)   the Parent or the Borrower, as the case
     may  be, shall have given the Administrative Agent at  least
     13  Business  Days' prior written notice  of  any  Permitted
     Acquisition  for which the consideration to be  paid  is  in
     excess  of  $25,000,000 or at least 8 Business  Days'  prior
     written  notice of any Permitted Acquisition for  which  the
     consideration  to  be  paid  is  equal  to  or   less   than
     $25,000,000   (such  notices  to  include   the   compliance
     calculations referred to in clauses (vi) and (vii) below and
     a  brief  business description of the Permitted  Acquisition
     and  copies of which notices the Administrative Agent  shall
     promptly furnish to the Banks);

                    (vi)  calculations are made by the Parent  or
     the  Borrower,  as the case may be, of compliance  with  the
     covenants contained in Section 6.1 on a Pro Forma Basis  for
     the period of four consecutive fiscal quarters (taken as one
     accounting period) most recently ended prior to the date  of
     such  Permitted Acquisition (each, a "Calculation  Period"),
     as  if the respective Permitted Acquisition (as well as  all
     other  Permitted Acquisitions theretofore consummated  after
     the  first  day of such Calculation Period) had occurred  on
     the   first  day  of  such  Calculation  Period,  and   such
     recalculations  shall  show that  such  financial  covenants
     would  have  been complied with if the Permitted Acquisition
     had  occurred  on  the first day of such Calculation  Period
     (for  this  purpose,  if  the first day  of  the  respective
     Calculation  Period  occurs  prior  to  the  Closing   Date,
     calculated as if the covenants contained in said Section 6.1
     had  been  applicable from the first day of the  Calculation
     Period); provided that for the purposes of this clause  (vi)
     and   clause   (vii)  below  the  Adjusted  Leverage   Ratio
     demonstrated by such recalculations must be equal to or less
     than 4.0:1 from the Closing Date until the third anniversary
     of the Closing Date and must be equal to or less than 3.75:1
     at any time thereafter;

                    (vii)   based   on  good  faith   projections
     prepared by the Borrower for the period from the date of the
     consummation of the Permitted Acquisition to the date  which
     is  one  year thereafter, the level of financial performance
     measured by the covenants set forth in Section 6.1 shall  be
     better  than or equal to such level as would be required  to
     provide  that  no  Default or Event of Default  would  exist
     under  the financial covenants contained in Section  6.1  as
     compliance with such covenants would be required through the
     date which is one year from the date of the consummation  of
     the respective Permitted Acquisition;

                    (viii)  the  Administrative Agent shall  have
     been  satisfied  in  its  reasonable  discretion  that   the
     proposed  Permitted  Acquisition  could  not  reasonably  be
     expected  to  result  in  materially increased  tax,  ERISA,
     environmental or other contingent liabilities  with  respect
     to  the  Parent,  the  Borrower or any of  their  respective
     Subsidiaries;

                    (ix)   all   representations  and  warranties
     contained  herein and in the other Loan Documents  shall  be
     true  and  correct in all material respects  with  the  same
     effect  as  though such representations and  warranties  had
     been   made  on  and  as  of  the  date  of  such  Permitted
     Acquisition  (both before and after giving effect  thereto),
     unless stated to relate to a specific earlier date, in which
     case  such representations and warranties shall be true  and
     correct in all material respects as of such earlier date;

                    (x)  the Parent or the Borrower, as the  case
     may  be,  provides to the Administrative Agent  as  soon  as
     available  but  not  later than 5 Business  Days  after  the
     execution thereof, a copy of any executed purchase agreement
     or   similar  agreement  with  respect  to  such   Permitted
     Acquisition;

                    (xi)  the Parent or the Borrower, as the case
     may be, shall have delivered to the Administrative Agent  an
     officer's  certificate executed by an Authorized Officer  of
     the  Borrower, certifying to the best of his knowledge,  com
     pliance  with  the  requirements of preceding  clauses  (iv)
     through  (vii),  inclusive, (ix), and containing  the  calcu
     lations  required by the preceding clauses (vi)  and  (vii);
     and

                    (xii)   if  the  total  cash  purchase  price
     (including Indebtedness assumed) of any acquisition  exceeds
     $50,000,000, the Administrative Agent and the Required Banks
     shall have given their prior written consent thereto.

               (b)    The  Borrower  shall  cause  each  Material
Subsidiary which it or the Parent forms to effect, or it  or  the
Parent  acquires pursuant to, a Permitted Acquisition  to  comply
with,  and  to  execute  and deliver, all  of  the  documentation
required  by,  Section 5.9, to the satisfaction  of  the  Adminis
trative Agent.

               (c)   The  consummation  of each  Permitted  Acqui
sition shall be deemed to be a representation and warranty by the
Parent  and the Borrower that the certifications by the  Borrower
(or by one or more of its Authorized Officers) required by clause
(a)  above  are true and correct and that all conditions  thereto
have  been  satisfied  and  that such  Permitted  Acquisition  is
permitted  in accordance with the terms of this Agreement,  which
representation   and  warranty  shall   be   deemed   to   be   a
representation   and   warranty  for  all   purposes   hereunder,
including, without limitation, Sections 3 and 7.

          "Permitted   Senior   Debt"   shall   mean    unsecured
Indebtedness  of  the  Borrower if (i) such Indebtedness  has  no
amortization or required sinking fund payments and a final maturi
ty no earlier than, and provisions no more onerous or restrictive
on the Borrower and no less favorable to the Banks in any respect
deemed  material  by  the Required Banks than,  those  terms  and
provisions of the Senior Notes, (ii) the interest rate payable in
respect  of such Indebtedness shall be a market interest rate  as
of  the time of the incurrence thereof and shall not, in case  of
Indebtedness bearing interest at a floating rate, exceed the rate
of  interest  payable on the Loans, (iii) each of the  covenants,
events of default and other provisions thereof shall be customary
for  issuances of similar indebtedness by companies in a  similar
financial condition to the Borrower in accordance with prevailing
market  conditions in effect at the time of the issuance  thereof
and  in any event shall be no more onerous or restrictive on  the
Borrower  than those contained in the Senior Notes and  (iv)  the
Net  Cash  Proceeds  thereof  shall  have  been  applied  to  the
prepayment  of the Loans to the extent provided in  the  Existing
Credit Agreement or Section 2.11(a)(ii).

          "Permitted  Subordinated  Debt"  shall  mean  unsecured
subordinated   Indebtedness  of  the   Borrower   if   (i)   such
Indebtedness  has  no  amortization  or  required  sinking   fund
payments  and a final maturity no earlier than, and subordination
provisions no more onerous or restrictive on the Borrower and  no
less favorable to the Banks in any respect deemed material by the
Required  Banks than, those terms and provisions  of  the  Senior
Subordinated Notes, (ii) the interest rate payable in respect  of
such  Indebtedness shall be a market interest rate as of the time
of  the incurrence thereof and shall not, in case of Indebtedness
bearing  interest at a floating rate, exceed the rate of interest
payable  on  the  Revolving Loans, (iii) each of  the  covenants,
events of default and other provisions thereof shall be customary
for  issuances of similar indebtedness by companies in a  similar
financial condition to the Borrower in accordance with prevailing
market  conditions in effect at the time of the issuance  thereof
and  in any event shall be no more onerous or restrictive on  the
Borrower  than  those contained in the Senior Subordinated  Notes
and (iv) the Net Cash Proceeds thereof shall have been applied to
the  prepayment  of  the  Loans to the  extent  provided  in  the
Existing Credit Agreement or Section 2.11(a)(ii).

          "Person" shall mean and include any individual, partner
ship,   joint  venture,  firm,  corporation,  limited   liability
company, association, trust or other enterprise or any government
or political subdivision or agency, department or instrumentality
thereof.

          "Plan" means any employee benefit plan covered by Title
IV of ERISA, the funding requirements of which:

               (a)  were the responsibility of the Borrower or  a
member of its ERISA Controlled Group at any time within the  five
years immediately preceding the date hereof,

               (b)   are  currently  the  responsibility  of  the
Borrower or a member of its ERISA Controlled Group, or

               (c)   hereafter become the responsibility  of  the
Borrower or a member of its ERISA Controlled Group,

including  any such plans as may have been, or may hereafter  be,
terminated for whatever reason.

          "Prime Rate" shall mean the rate of interest per  annum
publicly announced from time to time by the Administrative  Agent
as  its Prime Rate in effect at its principal office in New  York
City.  The Prime Rate is a reference rate and is not intended  to
be  the  lowest  rate  of interest charged by the  Administrative
Agent  in  connection with extensions of credit.  Each change  in
the  Prime  Rate  shall be effective on the date such  change  is
publicly  announced  as  being effective without  notice  to  the
Borrower or the Guarantors.

          "Principal Financial Officer" shall mean, with  respect
to  any  Person, such Person's Chief Financial Officer, Treasurer
or Assistant Treasurer.

          "Pro  Forma Basis" shall mean, in connection  with  any
calculation of the Adjusted Leverage Ratio, Consolidated Adjusted
EBITDA  or  compliance with any financial covenant  or  financial
term,  the calculation thereof after giving effect on a pro forma
basis  to  (i)  the  incurrence of any Indebtedness   to  finance
Permitted  Acquisitions  after the  first  day  of  the  relevant
Calculation Period as if such Indebtedness had been incurred (and
the  proceeds  thereof applied) on the first day of the  relevant
Calculation   Period;  (ii)  the  permanent  repayment   of   any
Indebtedness  after  the  first day of the  relevant  Calculation
Period  as  if such Indebtedness had been retired or redeemed  on
the  first day of the relevant Calculation Period; and (iii)  the
Permitted Acquisitions, if any, then being consummated as well as
any  other Permitted Acquisitions consummated after the first day
of the relevant Calculation Period and on or prior to the date of
the  respective Permitted Acquisitions then being effected,  with
the following rules to apply in connection therewith:

               (a)   all such Indebtedness (x) incurred or issued
after  the first day of the relevant Calculation Period shall  be
deemed  to have been incurred or issued (and the proceeds thereof
applied)  on  the first day of the respective Calculation  Period
and  remain  outstanding through the date of  determination  (and
thereafter in the case of projections pursuant to clause (vii) of
the  definition  of  Permitted Acquisition) and  (y)  permanently
retired  or redeemed after the first day of the relevant  Calcula
tion  Period shall be deemed to have been retired or redeemed  on
the  first  day of the respective Calculation Period  and  remain
retired through the date of determination (and thereafter in  the
case of projections pursuant to clause (vii) of the definition of
Permitted Acquisition);

               (b)    all   such  Indebtedness  assumed   to   be
outstanding pursuant to the preceding clause (i) shall be  deemed
to  have  borne interest or dividends at (x) the rate  applicable
thereto, in the case of fixed rate indebtedness or (y) the  rates
which  would  have been applicable thereto during the  respective
period  when same was deemed outstanding, in the case of floating
rate  Indebtedness (although interest or dividends  expense  with
respect  to  any  Indebtedness actually  outstanding  during  the
respective  period  shall be calculated using  the  actual  rates
applicable thereto during such period); provided that for  purpos
es of the calculations pursuant to clause (vii) of the definition
of  Permitted Acquisition, all Indebtedness (whether actually out
standing  or deemed outstanding) bearing interest at  a  floating
rate  of  interest  shall be tested on the  basis  of  the  rates
applicable at the time the determination is made pursuant to said
provisions; and

               (c)   in  making any determination of Consolidated
Adjusted  EBITDA, (i) in the case of the acquisition of  100%  of
the  stock  of a Person, pro forma effect shall be given  to  any
Permitted  Acquisition  for the periods described  above,  taking
into account, cost savings and expenses which would otherwise  be
accounted  for  as  an  adjustment  pursuant  to  Article  11  of
Regulation  S-X under the Securities Act of 1933, as amended  and
as  in  effect  on the Closing Date, as if such cost  savings  or
expenses   were  realized  on  the  first  day  of  the  relevant
Calculation Period and (ii) in the case of an asset purchase, pro
forma effect shall be given to any Permitted Acquisition for  the
period  described  above, taking into account, cost  savings  and
expenses reasonably estimated to be realized based upon the  good
faith  estimates  of  management, as if  such  cost  savings  and
expenses   were  realized  on  the  first  day  of  the  relevant
Calculation Period.

          "Pro  Rata Share" as to any Bank shall mean a  fraction
(expressed as a percentage), the numerator of which shall be  the
aggregate amount of such Bank's Revolving Loan Commitment and the
denominator  of  which shall be the Total Revolving  Loan  Commit
ment.

          "Purchasing  Banks" shall have the meaning provided  in
Section 9.4(c).

          "Receivables"  means accounts, general  intangibles  or
other rights to payment from obligors arising from extensions  of
credit  to obligors, together with any finance charges  or  other
fees or charges related thereto, and any related assets which are
transferred under the Receivables Program Documents.

          "Receivables   Program"  shall  mean  the   receivables
securitization program conducted by the Borrower, the Receivables
Subsidiary  and any other special purpose receivables  Subsidiary
that  may be formed or become a Subsidiary in the future pursuant
to  the  Receivables Program Documents as in effect from time  to
time in accordance with the terms hereof.

          "Receivables   Program  Documents"   shall   mean   the
documents   listed  on  Schedule  II  hereto,   and   all   other
documentation,  agreements  and  instruments  entered   into   in
connection   therewith  or  pursuant  to  any  other  receivables
financing  program  created  in the  future  (including,  without
limitation, any such program of a Person in existence at the time
such Person is acquired pursuant to a Permitted Acquisition),  as
the  same  may  hereafter be amended, modified,  supplemented  or
refinanced  from time to time in accordance with  the  provisions
hereof and thereof.

          "Receivables  Subsidiary"  shall  mean  the  collective
reference to (i) SRI Receivables Purchase Company, Inc.,  a  Dela
ware  corporation, (ii) any other Subsidiary established  by  the
Parent or the Borrower in connection with the Receivables Program
and  whose  sole  business is to implement  and  carry  out  such
Receivables Program and (iii) any Subsidiary of the Borrower that
is  a  bank formed for the sole purpose, and whose sole  business
is,   financing  any  credit  card  program  implemented  by  the
Borrower.

          "Reference Banks" shall mean Credit Suisse First Boston
and Union Bank of California.

          "Regulation  D" shall mean Regulation D of the  Federal
Reserve Board as from time to time in effect and any successor to
all or any portion thereof.

          "Regulation  T" shall mean Regulation T of the  Federal
Reserve Board as from time to time in effect and any successor to
all or a portion thereof.

          "Regulation  U" shall mean Regulation U of the  Federal
Reserve  Board from time to time in effect and any  successor  to
all or a portion thereof.

          "Regulation  X" shall mean Regulation X of the  Federal
Reserve Board as from time to time in effect and any successor to
all or a portion thereof.

          "Reinvestment  Assets"  shall mean  any  assets  to  be
employed in the business of the Borrower and its Subsidiaries  as
conducted on the date hereof.

          "Reinvestment Election" shall have the meaning provided
in Section 2.11(a)(i).

          "Reinvestment  Notice"  shall  mean  a  written  notice
signed by an authorized officer of the Borrower stating that  the
Borrower,  in  good faith, intends and expects to use  all  or  a
specified  portion of the Net Cash Proceeds of an Eligible  Asset
Sale  to  purchase,  construct or otherwise acquire  Reinvestment
Assets.

          "Reinvestment  Prepayment  Amount"  shall  mean,   with
respect to any Reinvestment Election, the amount, if any, on  the
Reinvestment  Prepayment Date relating thereto by which  (a)  the
Anticipated  Reinvestment Amount in respect of such  Reinvestment
Election exceeds (b) the aggregate amount thereof expended by the
Borrower and its Subsidiaries to acquire Reinvestment Assets.

          "Reinvestment Prepayment Date" shall mean, with respect
to  any  Reinvestment Election, the earliest of (i) the date,  if
any,  upon  which  the Administrative Agent,  on  behalf  of  the
Required Banks, shall have delivered a written termination notice
to  the  Borrower, provided that such notice may  only  be  given
while  an  Event of Default exists, (ii) the date  occurring  one
year after such Reinvestment Election and (iii) the date on which
the  Borrower  shall  have  determined  not  to,  or  shall  have
otherwise  ceased to, proceed with the purchase, construction  or
other  acquisition of Reinvestment Assets with the related Antici
pated Reinvestment Amount.

          "Release"  shall  mean  any release,  spill,  emission,
discharge,  leaking, pumping, injection, deposit,  disposal,  dis
charge,  dispersal,  leaching or migration  into  the  indoor  or
outdoor environment (including, without limitation, ambient  air,
surface water, groundwater, and surface or subsurface strata)  or
into  or out of any property, including the movement of Materials
of  Environmental  Concern through or in the air,  soil,  surface
water, groundwater or property.

          "Reportable Event" has the meaning set forth in Section
4043(b)  of ERISA (other than a Reportable Event as to which  the
provision  of  30  days  notice  to  the  PBGC  is  waived  under
applicable  regulations),  or is the occurrence  of  any  of  the
events described in Section 4068 or 4063(a) of ERISA.

          "Required Banks" shall mean Banks holding more than 50%
of  the principal amount of Loans outstanding or, if no Loans are
outstanding,  more  than 50% of the Total Revolving  Loan  Commit
ment.

          "Restricted  Payment" shall mean (i) the authorization,
declaration or payment of any Dividend by the Parent  or  any  of
its  Subsidiaries  or  (ii) the making  of  any  payment  by  the
Borrower  or  any  of its Subsidiaries to the Parent,  including,
without limitation, any payments under the Tax Sharing Agreement.

          "Retained Equity Proceeds" shall mean at any  time  the
cumulative  amount of Net Cash Proceeds received by the  Borrower
from  Equity  Issuances to the extent such Net Cash Proceeds  are
not  required  to be applied to the prepayment of  the  Revolving
Loans  pursuant  to  the  Existing Credit  Agreement  or  Section
2.11(a)(v)  minus the amount thereof previously applied  to  make
additional  Capital  Expenditures  pursuant  to  Section  6.1(d).
Notwithstanding the foregoing, only 75% of the first  $50,000,000
of  Net  Cash Proceeds received from New Equity Issuances  during
the  period  from  September 30, 1998 and  thereafter,  shall  be
included in Retained Equity Proceeds.

          "Retained Offering Proceeds" shall mean at any time the
cumulative amount of (i) 30% of the Net Cash Proceeds received by
the  Borrower from the issuance of Permitted Senior Debt and (ii)
40%  of  the Net Cash Proceeds received by the Borrower from  the
issuance  of  Permitted Subordinated Debt, in each case,  to  the
extent  such Net Cash Proceeds are not required to be applied  to
the  prepayment of the Revolving Loans pursuant to  the  Existing
Credit  Agreement or Section 2.11(a)(ii) minus the amount thereof
previously   applied  to  make  additional  Capital  Expenditures
pursuant to Section 6.1(d).

          "Revolving Loan Commitment" shall mean at any time, for
any Bank, the amount set forth opposite such Bank's name on Annex
1  hereto under the heading "Revolving Loan Commitment," as  such
amount may be reduced from time to time pursuant to Sections  2.9
or 9.4(c).

          "Revolving  Loans" shall have the meaning  provided  in
Section 2.1(a).

          "Revolving  Note"  shall have the meaning  provided  in
Section 2.4(b).

          "Secured   Creditors"  shall  mean  the  Administrative
Agent, the Collateral Agent and the Banks.

          "Secured  Obligations" shall mean all Obligations  owed
by  the  Loan Parties to the Administrative Agent, the Collateral
Agent and the Banks.

          "Security Agreement" shall have the meaning provided in
Section 3.1(a)(iii) hereof.

          "Security   Documents"  shall  mean  and  include   the
Security  Agreement and any agreements, documents or  instruments
executed in connection therewith.

          "Senior Notes" shall mean the 81/2% Notes due 2005 issued
by the Borrower pursuant to the Senior Note Indenture.

          "Senior  Note  Documents" shall mean  the  Senior  Note
Indenture,  the  Senior Notes and  the Purchase Agreement,  dated
June  11,  1997,  among the Parent, the Borrower,  Credit  Suisse
First Boston Corporation, Bear, Stearns & Co. Inc, and Donaldson,
Lufkin & Jenrette Securities Corporation.

          "Senior Note Indenture" shall mean the Indenture  dated
as  of  June  17, 1997 between the Borrower and the  Senior  Note
Trustee pursuant to which the Borrower issued the Senior Notes.

          "Senior Note Trustee" shall mean State Street Bank  and
Trust  Company, in its capacity as trustee under the Senior  Note
Indenture.

          "Senior Subordinated Notes" shall mean the 9% Notes due
2007  issued  by the Borrower pursuant to the Senior Subordinated
Note Indenture.

          "Senior  Subordinated Note Documents"  shall  mean  the
Senior Subordinated Note Indenture, the Senior Subordinated Notes
and  the  Purchase  Agreement, dated June  11,  1997,  among  the
Parent,  the  Borrower, Credit Suisse First  Boston  Corporation,
Bear,  Stearns  &  Co.  Inc,  and Donaldson,  Lufkin  &  Jenrette
Securities Corporation.

          "Senior  Subordinated Note Indenture"  shall  mean  the
Indenture dated as of June 17, 1997 between the Borrower and  the
Senior  Subordinated Note Trustee pursuant to which the  Borrower
issued the Senior Subordinated Notes.

          "Senior  Subordinated Note Trustee"  shall  mean  State
Street  Bank  and Trust Company in its capacity as trustee  under
the Senior Subordinated Note Indenture.

          "Standard & Poor's" shall mean Standard & Poor's Rating
Services, a division of the McGraw-Hill Companies, Inc. or any of
its successors.

          "Subsidiary" of any Person shall mean and  include  (i)
any  corporation  50%  or more of whose stock  of  any  class  or
classes  having  by the terms thereof ordinary  voting  power  to
elect  a  majority  of  the directors of such  corporation  (irre
spective  of  whether or not at the time stock of  any  class  or
classes of such corporation shall have or might have voting power
by  reason  of the happening of any contingency) is at  the  time
owned  by such Person directly or indirectly through Subsidiaries
and  (ii)  any  partnership, association, joint venture,  limited
liability company or other entity in which such Person,  directly
or  indirectly through Subsidiaries, is either a general  partner
or has a 50% or more equity interest at the time.

          "Subsidiary  Guaranty" shall have the meaning  provided
in Section 3.1(a)(iv).

          "Successor Corporate Concentration Account" shall  have
the meaning provided in Section 5.13.

          "Tax  Sharing  Agreement"  shall  mean  a  tax  sharing
agreement among the Parent, the Borrower and its Subsidiaries, in
form and substance satisfactory to the Required Banks.

          "Termination Event" shall mean (i) a Reportable  Event,
or  (ii) the initiation of any action by the Borrower, any member
of  the  Borrower's  ERISA Controlled Group  or  any  ERISA  Plan
fiduciary to terminate an underfunded ERISA Plan (determined on a
Plan  termination basis) or the treatment of an amendment  to  an
underfunded  ERISA Plan (determined on a Plan termination  basis)
as  a  termination  under  ERISA, or  (iii)  the  institution  of
proceedings by the PBGC under Section 4042 of ERISA to  terminate
an  ERISA  Plan or to appoint a trustee to administer  any  ERISA
Plan.

          "Total  Revolving  Loan  Commitment"  shall  have   the
meaning set forth in Section 2.1(a).

          "Transactions" shall mean each of the transactions  con
templated by the Loan Documents.

          "Transferee" shall have the meaning provided in Section
9.4(d).

          "Transfer  Supplement" shall have the meaning  provided
in Section 9.4(c).

          "Type"  shall mean any type of Loan determined with  re
spect  to  the interest option applicable thereto, i.e.,  a  Base
Rate Loan or a Eurodollar Loan.

          "Unfunded  Benefit Liabilities" means with  respect  to
any  Plan  at  any  time, the amount (if any) by  which  (i)  the
actuarial  present  value of all benefit liabilities  under  such
Plan as defined in Section 4001(a)(16) of ERISA, exceeds (ii) the
fair  market value of all Plan assets allocable to such benefits,
all determined as of the then most recent valuation date for such
Plan  (on  the  basis of assumptions utilized by  such  Plan  for
minimum funding purposes under ERISA).

          "Warrant Agreement" shall have the meaning provided  in
Section 3.1(a)(v) hereof.

          "Weighted Average Life to Maturity" means, when applied
to  any Indebtedness at any date, the number of years obtained by
dividing  (a)  the  then  outstanding principal  amount  of  such
Indebtedness  into  (b)  the total of  the  product  obtained  by
multiplying  (x)  the amount of each then remaining  installment,
sinking  fund,  serial  maturity or other  required  payments  of
principal,  including  payment  at  final  maturity,  in  respect
thereof by (y) the number of years (calculated to the nearest one-
twelfth)  that  will elapse between such date and the  making  of
such payment.


SECTION 2.  AMOUNT AND TERMS OF CREDIT FACILITIES.

          Section 2.1  Revolving Loans.  (a)  Subject to and upon
the  terms  and conditions herein set forth, each Bank  severally
and  not jointly agrees, at any time and from time to time on and
after  the Closing Date and prior to the Final Maturity Date,  to
make  revolving  loans (collectively, "Revolving Loans")  to  the
Borrower, which Revolving Loans shall not exceed in the aggregate
principal  amount  at  any time outstanding  the  Revolving  Loan
Commitment of such Bank at such time; provided that no  Revolving
Loan shall be made if, after giving effect thereto and the use of
the proceeds thereof, the sum of the outstanding principal amount
of  Revolving  Loans would exceed the sum of the  Revolving  Loan
Commitments  of all the Banks (the "Total Revolving  Loan  Commit
ment").  The Total Revolving Loan Commitment on the Closing  Date
shall  be $35,000,000. The Revolving Loans of each Bank shall  be
maintained  at  the  option of the Borrower as  Base  Rate  Loans
and/or  Eurodollar Loans, in accordance with the provisions  here
of.

               (b)   Revolving  Loans may be voluntarily  prepaid
pursuant to Section 2.10, and, subject to the other provisions of
this  Agreement, any amounts so prepaid may be reborrowed.   Each
Bank's Revolving Loan Commitment shall expire, and each Revolving
Loan  shall  mature on, the Final Maturity Date, without  further
action on the part of the Banks or the Administrative Agent.

               (c)  Each Borrowing of Revolving Loans shall be in
the  aggregate minimum amount of $2,000,000 (or in the  aggregate
minimum  amount of $1,000,000 if the Borrowing of  $2,000,000  is
prohibited  by  the  terms of the Senior Note  Documents  or  the
Senior  Subordinated Note Documents) or any integral multiple  of
$100,000 in excess thereof.

          Section  2.2   Notice of Borrowing.  (a)  Whenever  the
Borrower  desires to borrow Revolving Loans, the  Borrower  shall
give  the  Administrative  Agent at  the  Administrative  Agent's
Office  prior to 11:00 a.m., (New York City time), at  least  one
Business  Day's  prior  telecopy or telephonic  notice  (promptly
confirmed in writing) of each Base Rate Loan, and at least  three
Business  Days'  prior  telecopy or telephonic  notice  (promptly
confirmed  in  writing) of each Eurodollar Loan to be  made  here
under.   Each  such  notice (a "Notice of  Borrowing")  shall  be
irrevocable, shall be in the form of Exhibit A hereto, and in any
event  shall  specify (i) the aggregate principal amount  of  the
requested  Revolving  Loans, (ii) the date  of  Borrowing  (which
shall  be a Business Day), and (iii) whether such Revolving Loans
shall  consist  of Base Rate Loans or Eurodollar  Loans  and,  if
Eurodollar  Loans, the initial Interest Period to  be  applicable
thereto, provided that no Notice of Borrowing with respect  to  a
Eurodollar  Loan  shall be delivered during  any  period  when  a
Default  or  Event  of  Default  shall  have  occurred   and   be
continuing.

               (b)   Promptly after receipt of a Notice of Borrow
ing,  the  Administrative Agent shall provide each Bank with  the
details of the Notice of Borrowing and inform each Bank as to its
Pro Rata Share of the Loans requested thereunder.

          Section 2.3  Disbursement of Funds.  (a)  No later than
12:00  p.m. (New York City time), on the date specified  in  each
Notice  of Borrowing, each Bank will make available its Pro  Rata
Share  of the Revolving Loans requested to be made on such  date,
in   U.S.  dollars  and  immediately  available  funds,  at   the
Administrative Agent's Office.  Promptly after the Administrative
Agent's  receipt  of  the proceeds of such Revolving  Loans,  the
Administrative Agent will make available to the Borrower by depos
iting  in  the  Borrower's account designated in writing  to  the
Administrative  Agent  the  aggregate  of  the  amounts  so  made
available in the type of funds actually received.

               (b)   Unless  the Administrative Agent shall  have
been  notified by any Bank prior to the date of a Borrowing  that
such Bank does not intend to make available to the Administrative
Agent its portion of the Revolving Loans to be made on such date,
the  Administrative Agent may assume that such Bank has made such
amount available to the Administrative Agent on such date and the
Administrative Agent in its sole discretion may, in reliance upon
such  assumption, make available to the Borrower a  corresponding
amount.   If such corresponding amount is not in fact made  avail
able   to   the  Administrative  Agent  by  such  Bank  and   the
Administrative  Agent  has  made such  amount  available  to  the
Borrower,  the Administrative Agent shall be entitled to  recover
such corresponding amount on demand from such Bank.  If such Bank
does  not  pay  such  corresponding  amount  forthwith  upon  the
Administrative Agent's demand therefor, the Administrative  Agent
shall  promptly notify the Borrower and the Borrower  shall  imme
diately  repay  such  corresponding amount to the  Administrative
Agent.   The  Administrative  Agent shall  also  be  entitled  to
recover  from  such Bank or the Borrower, as  the  case  may  be,
interest on such corresponding amount in respect of each day from
the  date  such  corresponding amount was made available  by  the
Administrative  Agent  to the Borrower to  the  date  such  corre
sponding  amount is recovered by the Administrative Agent,  at  a
rate per annum equal to (a) in the case of the Borrower, the then
applicable  rate  of  interest,  calculated  in  accordance  with
Section 2.5, for the respective Revolving Loans, and (b)  in  the
case  of  any  Bank, the Federal Funds Effective  Rate.   Nothing
herein shall be deemed to relieve any Bank from its obligation to
fulfill  its  commitments hereunder or to  prejudice  any  rights
which  the Borrower may have against any Bank as a result of  any
default   by  such  Bank  hereunder.   Notwithstanding   anything
contained  herein or in any other Loan Document to the  contrary,
the  Administrative  Agent may apply all funds  and  proceeds  of
Collateral available for the payment of any Obligations first  to
repay any amount owing by any Bank to the Administrative Agent as
a  result  of  such  Bank's failure to fund its  Revolving  Loans
hereunder.

          Section 2.4  Evidence of Indebtedness; Revolving Notes.
(a)  Each  Bank  shall  maintain in  accordance  with  its  usual
practice  an  account or accounts evidencing the indebtedness  to
such  Bank  and resulting from each Revolving Loan from  time  to
time, including the amounts of principal and interest payable and
paid  to  such Bank from time to time under this Agreement.   The
Administrative  Agent shall maintain accounts in  which  it  will
record (i) the amount of each Revolving Loan made hereunder,  the
Type  of  each Revolving Loan and the Interest Period  applicable
thereto,  (ii)  the amount of any principal or interest  due  and
payable  or to become due and payable from the Borrower  to  each
Bank  hereunder and (iii) the amount of any sum received  by  the
Administrative Agent hereunder from the Borrower and each  Bank's
Pro  Rata  Share  thereof.   The entries  made  in  the  accounts
maintained  pursuant to this Section 2.4(a) shall be prima  facie
evidence of the existence and amounts of the obligations  therein
recorded; provided, however, that the failure of any Bank or  the
Administrative  Agent  to maintain such  accounts  or  any  error
therein  shall  not in any manner affect the obligations  of  the
Borrower  to repay the Revolving Loans in accordance  with  their
terms.

               (b)   Notwithstanding the foregoing, if  requested
by  any Bank, the Borrower's obligation to pay the principal  of,
and  interest on, such Bank's Revolving Loans shall be  evidenced
by  a  promissory  note (a "Revolving Note")  duly  executed  and
delivered by the Borrower substantially in the form of Exhibit  B
hereto in a principal amount equal to such Bank's Revolving  Loan
Commitment,  with  blanks appropriately completed  in  conformity
herewith.   Each  Revolving Note issued to a Bank  shall  (x)  be
payable  to  such  Bank, (y) be dated the Closing  Date  and  (z)
mature on the Final Maturity Date.

               (c)   Each  Bank  is  hereby  authorized,  at  its
option,  either  (i) to endorse on the schedule attached  to  its
Revolving Note (or on a continuation of such schedule attached to
such  Revolving  Note  and  made a part thereof)  an  appropriate
notation  evidencing the date and amount of each  Revolving  Loan
evidenced  thereby and the date and amount of each principal  and
interest  payment  in  respect thereof, or (ii)  to  record  such
Revolving Loans and such payments in its books and records.  Such
schedule or such books and records, as the case may be, shall con
stitute  prima facie evidence of the accuracy of the  information
contained  therein.   Failure to make any  such  endorsements  or
recordations  or any error in any such endorsements or  notations
shall  not  affect the Borrower's obligations in respect  of  any
Revolving Loan hereunder.

          Section 2.5  Interest.  (a)  The Borrower agrees to pay
interest  in respect of the unpaid principal amount of each  Base
Rate  Loan  from  the date of the making of such Base  Rate  Loan
until  such  Base Rate Loan shall be paid in full at a  rate  per
annum  which  shall be equal to the sum of the applicable  Margin
Percentage  plus the Base Rate in effect from time to time,  such
rate to change as and when the Base Rate changes.

               (b)   The  Borrower  agrees  to  pay  interest  in
respect  of  the unpaid principal amount of each Eurodollar  Loan
from  the  date of the making of such Eurodollar Loan until  such
Eurodollar  Loan shall be paid in full at a rate per annum  which
shall  be  equal  to the sum of the applicable Margin  Percentage
plus the relevant Eurodollar Rate.

               (c)   In  the event that, and for so long as,  any
Event  of Default shall have occurred and be continuing, the  out
standing  principal  amount of all Revolving  Loans  and  overdue
interest  in respect of all Revolving Loans and interest thereon,
shall  bear  interest  at a rate per annum (the  "Default  Rate")
equal  to the greater of (i) the sum of (x) two percent (2%)  and
(y)  the  Base  Rate and the highest Base Rate Margin  Percentage
applicable and (ii) the rate which is two percent (2%) in  excess
of  the  interest  rate otherwise applicable  hereunder  to  such
principal amount in effect from time to time.

               (d)   Interest on each Revolving Loan shall accrue
from  and  including  the date of the Borrowing  thereof  to  but
excluding  the date of any repayment thereof (provided  that  any
Revolving  Loan borrowed and repaid on the same day shall  accrue
one  day's interest) and shall be payable (i) in respect of  each
Base  Rate Loan, quarterly in arrears on each Payment Date,  (ii)
in  respect  of  each Eurodollar Loan, on the last  day  of  each
Interest Period applicable to such Loan, and (iii) in the case of
all  Revolving  Loans, on any prepayment or  conversion  (on  the
amount  prepaid  or converted); provided that if  such  Revolving
Loans  are Base Rate Loans, interest accrued on such Loans  shall
be  paid  quarterly in arrears on each Payment Date, at  maturity
(whether  by acceleration or otherwise) and, after such maturity,
on demand.

               (e)    The   Administrative  Agent   shall,   upon
determining the Eurodollar Rate for any Interest Period, promptly
notify the Borrower and the Banks thereof.

               (f)   The  Reference Banks shall  provide  to  the
Administrative Agent the information to be provided by them under
the  definition of "Eurodollar Rate" in accordance with the terms
hereof.

          Section  2.6   Interest  Periods.   (a)   The  Borrower
shall,  in  each  Notice of Borrowing, Notice  of  Conversion  or
Notice  of  Continuation in respect of the making of,  conversion
into  or  continuation of a Eurodollar Loan, select the  Interest
Period applicable to such Eurodollar Loan.

               (b)  If upon the expiration of any Interest Period
for  any Eurodollar Loan, the Borrower has failed to elect a  new
Interest  Period  to  be applicable to the respective  Eurodollar
Loan  as  provided above, the Borrower shall be  deemed  to  have
elected  to  convert such Eurodollar Loans into Base  Rate  Loans
effective  as  of  the expiration date of such  current  Interest
Period.

          Section  2.7  Minimum Amount of Eurodollar Loans.   All
borrowings, conversions, continuations, payments, prepayments and
selections  of  Interest  Periods  hereunder  shall  be  made  or
selected  so that, after giving effect thereto, (i) the aggregate
principal  amount of any Borrowing comprised of Eurodollar  Loans
shall  not  be less than $2,000,000 (or in the aggregate  minimum
amount of $1,000,000 if the Borrowing of $2,000,000 is prohibited
by  the  terms  of  the  Senior  Note  Documents  or  the  Senior
Subordinated Note Documents) or an integral multiple of  $100,000
in  excess  thereof,  and (ii) there shall be  no  more  than  18
Borrowings comprised of Eurodollar Loans outstanding at any time.

          Section  2.8  Conversion or Continuation.  (a)  Subject
to  the  other  provisions hereof, the Borrower  shall  have  the
option  (i) to convert at any time all or any part of outstanding
Base  Rate  Loans  which comprise part of the same  Borrowing  to
Eurodollar  Loans, (ii) to convert all or any part of outstanding
Eurodollar  Loans  which comprise part of the same  Borrowing  to
Base  Rate  Loans, on the expiration date of the Interest  Period
applicable  thereto, or (iii) to continue  all  or  any  part  of
outstanding  Eurodollar Loans which comprise  part  of  the  same
Borrowing as Eurodollar Loans for an additional Interest  Period,
on  the  expiration  of the Interest Period  applicable  thereto;
provided that no Revolving Loan may be continued as, or converted
into, a Eurodollar Loan when any Default or Event of Default  has
occurred and is continuing.

               (b)   In  order to elect to convert or continue  a
Revolving Loan under this Section 2.8, the Borrower shall deliver
an  irrevocable Notice of Continuation or a Notice of  Conversion
to  the Administrative Agent no later than 11:00 a.m., (New  York
City  time),  (i)  at least one Business Day in  advance  of  the
proposed  conversion date in the case of a conversion to  a  Base
Rate Loan and (ii) at least three Business Days in advance of the
proposed conversion or continuation date in the case of a  conver
sion to, or a continuation of, a Eurodollar Loan.  Each Notice of
Conversion  or Notice of Continuation shall be in  the  forms  of
Exhibits  C-1 and C-2 hereto and in any event shall  specify  (w)
the  requested conversion or continuation date (which shall be  a
Business  Day),  (x)  the  amount of the  Revolving  Loan  to  be
converted  or continued, (y) whether a conversion or continuation
is requested, and (z) in the case of a conversion to, or a contin
uation  of,  a  Eurodollar Loan, the requested  Interest  Period.
Promptly  after receipt of a Notice of Conversion  or  Notice  of
Continuation under this Section 2.8(b), the Administrative  Agent
shall notify each Bank of the details thereof.

          Section  2.9   Voluntary  and Mandatory  Reductions  of
Commitments.  (a) Upon at least three Business Days' prior irrevo
cable written notice (or telephonic notice promptly confirmed  in
writing)   to   the  Administrative  Agent  (which   notice   the
Administrative  Agent  shall promptly transmit  to  each  of  the
Banks),  the  Borrower shall have the right, without  premium  or
penalty, to permanently reduce each Bank's Pro Rata Share of  all
or part of the Total Revolving Loan Commitment, provided that any
such partial reductions shall be in a minimum aggregate amount of
$1,000,000 or any integral multiple of $100,000 in excess thereof
(or  any  lesser  amounts if the Total Revolving Loan  Commitment
shall be reduced in full).

               (b)   Simultaneously with any required  prepayment
of  the  Revolving  Loans in accordance with  the  provisions  of
Section 2.11 or 2.12, each Bank's Total Revolving Loan Commitment
shall be permanently reduced by such Bank's Pro Rata Share of the
amount of such prepayment.

          Section  2.10   Voluntary  Prepayments.   The  Borrower
shall have the right to prepay the Revolving Loans in whole or in
part  from  time  to time on the following terms and  conditions:
(i)  the  Borrower  shall give the Administrative  Agent  written
notice  (or telephonic notice promptly confirmed in writing)  not
later than 10:00 a.m. (New York City time), which notice shall be
irrevocable,  of  its  intent to prepay the Revolving  Loans,  at
least  three  Business Days prior to a prepayment  of  Eurodollar
Loans and at least one Business Day prior to a prepayment of Base
Rate  Loans, which notice shall specify the amount of such prepay
ment and what Types of Revolving Loans are to be prepaid and,  in
the  case of Eurodollar Loans, the specific Borrowing(s) pursuant
to  which  made, and which notice the Administrative Agent  shall
promptly  transmit  to  each of the Banks, (ii)  each  prepayment
shall  be in an aggregate principal amount of $1,000,000  or  any
integral  multiple of $100,000 in excess thereof (or, any  lesser
amounts if all of the Loans shall be prepaid in full), and  (iii)
any such prepayment shall be accompanied by any additional amount
due pursuant to Section 2.16 hereof.

          Section 2.11  Mandatory Prepayments.  (a)  On and after
the  date  upon which all Obligations (as defined in the Existing
Credit Agreement) then due and payable have been paid in full  or
the   Existing  Credit  Agreement  shall  have  been   refinanced
substantially  in  its entirety, mandatory prepayments  shall  be
made hereunder with respect to the following:

                    (i)   Asset  Sales.   On  each  Business  Day
     immediately after the date on which the Parent or any of its
     Subsidiaries  receives any Net Cash Proceeds from  an  Asset
     Sale,  the  Borrower shall prepay the outstanding  Revolving
     Loans  in an amount equal to 100% of the amount of such  Net
     Cash  Proceeds, in accordance with the provisions of Section
     2.12,  provided  that Net Cash Proceeds from Eligible  Asset
     Sales shall not be required to be used to so repay Revolving
     Loans  to  the  extent the Borrower elects,  as  hereinafter
     provided,  to cause such Net Cash Proceeds to be  reinvested
     in  Reinvestment  Assets (a "Reinvestment  Election").   The
     Borrower may exercise its Reinvestment Election with respect
     to  an  Eligible Asset Sale if (x) no Default  or  Event  of
     Default  exists and (y) the Borrower delivers a Reinvestment
     Notice to the Administrative Agent on the Business Day after
     the  date  of  the  consummation of the respective  Eligible
     Asset  Sale, with such Reinvestment Election being effective
     with respect to the Net Cash Proceeds of such Eligible Asset
     Sale  equal to the Anticipated Reinvestment Amount specified
     in such Reinvestment Notice.  Notwithstanding the foregoing,
     the  Borrower shall in any event prepay the Revolving  Loans
     to  the extent necessary to avoid any requirement to make an
     "Offer"  under and as defined in Section 5.07 of the  Senior
     Note Indenture and the Senior Subordinated Note Indenture.

                    (ii)  Issuance of Indebtedness.  On each date
     on  which the Parent or any of its Subsidiaries receives any
     Net  Cash  Proceeds from the issuance of any debt securities
     or  the  incurrence  of any other Indebtedness  (other  than
     Indebtedness permitted by Section 6.2 (other than clause (g)
     thereof)  as  in effect on the Closing Date),  the  Borrower
     shall  prepay the outstanding Revolving Loans in  an  amount
     equal to 50% of such Net Cash Proceeds, if on such date  the
     Borrower's senior unsecured Indebtedness is rated less  than
     BBB  by  Standard & Poor's or Baa2 by Moody's, in accordance
     with  the provisions of Section 2.12.  No prepayments  under
     this Section shall be required if the preceding sentence  is
     not  applicable  at  the  time  such  prepayment  would   be
     otherwise required hereby.

                    (iii)    Excess  Cash  Flow.   On  the   date
     occurring 90 days after the close of each fiscal year of the
     Borrower (or, if earlier, the seventh day following delivery
     of the financial statements referred to in Section 5.1(b) in
     respect of such fiscal year) commencing with the fiscal year
     ending  January 30, 2000, the Borrower shall prepay the  out
     standing  Revolving Loans in an amount equal to (i)  if  the
     Adjusted  Leverage Ratio as of the last day of  such  fiscal
     year  is  greater than 3.5:1.0, 75% of the Excess Cash  Flow
     for  such  preceding fiscal year and (ii)  if  the  Adjusted
     Leverage  Ratio  as of the last day of such fiscal  year  is
     less than or equal to 3.5:1.0 and greater than 2.5:1.0,  50%
     of the Excess Cash Flow for such preceding fiscal year, each
     in  accordance  with  the provisions of  Section  2.12.   No
     prepayments under this Section shall be required if  neither
     clause  (i)  or (ii) hereof is applicable at the  time  such
     prepayment would be otherwise required hereby.

                    (iv)   Reinvestment Prepayment Date.  On  the
     Reinvestment  Prepayment Date with respect to a Reinvestment
     Election,  an  amount  equal to the Reinvestment  Prepayment
     Amount,  if  any,  for such Reinvestment Election  shall  be
     applied  as a repayment of the principal amount of the  then
     outstanding   Revolving  Loans  in   accordance   with   the
     provisions of Section 2.12.

                    (v)  Equity Issuances.  On each date on which
     the  Parent or any of its Subsidiaries receives any Net Cash
     Proceeds  from  any Equity Issuance (other  than  an  Equity
     Issuance  substantially contemporaneous with  any  Permitted
     Acquisition to the extent that the Net Cash Proceeds thereof
     are  used  to  finance such Permitted Acquisition),  if  the
     Adjusted  Leverage Ratio as of the last day  of  the  fiscal
     quarter  most  recently ended prior to such date  for  which
     financial statements have been delivered pursuant to Section
     5.1(a)  or  (b) is greater than 3.5:1.0, the Borrower  shall
     prepay the outstanding Revolving Loans in an amount equal to
     50%  of such Net Cash Proceeds, in accordance with the provi
     sions  of  Section 2.12.  Notwithstanding the foregoing,  no
     prepayment  of Revolving Loans under this Section 2.11(a)(v)
     shall  be  required for the first $50,000,000  of  Net  Cash
     Proceeds  received by the Parent or any of its  Subsidiaries
     from  Equity  Issuances  other  than  Equity  Issuances   in
     connection   with  the  exercise  of  outstanding   options,
     warrants, purchase rights or conversion rights ("New  Equity
     Issuances").  The amount of Net Cash Proceeds received  from
     New  Equity  Issuances  in excess of  $50,000,000  shall  be
     applied  in  accordance  with the  first  sentence  of  this
     Section 2.11(a)(v).

                    (vi)   Store Closings.  On the tenth Business
     Day  after the end of the fiscal month after the termination
     of  business  at  a store (other than the stores  listed  on
     Schedule  1  to the Sixth Amendment Agreement, dated  as  of
     February   18,   2000),  the  Borrower  shall   prepay   the
     outstanding Revolving Loans in an amount equal  to  100%  of
     the  amount  of  the Net Cash Proceeds in  respect  of  such
     store.

          Notwithstanding anything to the contrary  contained  in
this  Section  2.11, no Net Cash Proceeds shall be payable  under
this Agreement until all prepayments required to be prepaid under
the  Existing  Credit  Agreement  are  made  thereunder,  or  the
Existing  Credit Agreement has been substantially  refinanced  or
the Loans (as defined in the Existing Credit Agreement) have been
paid in full.

               (b)     Voluntary    and   Mandatory    Commitment
Reductions.   On  each  day  on which the  Total  Revolving  Loan
Commitment is reduced pursuant to Section 2.9, the Borrower shall
prepay  the  Revolving Loans, to the extent,  if  any,  that  the
outstanding principal amount of the Revolving Loans at such  time
exceeds such reduced Total Revolving Loan Commitment.

          Section  2.12   Application of  Prepayments.   All  pre
payments of the Revolving Loans required by Section 2.11 shall be
applied  first  to  Base Rate Loans to the  full  extent  thereof
before  application to Eurodollar Loans, in each case in a manner
which minimizes the amount of any payments required to be made by
the Borrower pursuant to Section 2.16.

          Section 2.13  Method and Place of Payment.  (a)  Except
as  otherwise  specifically provided  herein,  all  payments  and
prepayments under this Agreement and the Revolving Notes shall be
made  to  the Administrative Agent for the account of  the  Banks
entitled thereto not later than 12:00 p.m. (New York City  time),
on  the  date when due and shall be made in lawful money  of  the
United  States of America in immediately available funds  at  the
Administrative  Agent's Office, and any  funds  received  by  the
Administrative  Agent  after such time shall,  for  all  purposes
hereof (including the following sentence), be deemed to have been
paid  on  the next succeeding Business Day.  Except as  otherwise
specifically  provided  herein, the  Administrative  Agent  shall
thereafter cause to be distributed on the date of receipt thereof
to  each  Bank  in like funds its Pro Rata Share of  payments  so
received.

               (b)  Whenever any payment to be made hereunder  or
under any Revolving Note shall be stated to be due on a day which
is  not a Business Day, the due date thereof shall be extended to
the next succeeding Business Day and, with respect to payments of
principal,  interest and Fees shall be payable at the  applicable
rate during such extension.

               (c)   All  payments made by the Borrower hereunder
and under the other Loan Documents shall be made irrespective of,
and without any reduction for, any setoff or counterclaims.

          Section 2.14  Fees.  (a)  The Borrower agrees to pay to
the Administrative Agent for its own account and for distribution
to  the  Banks  as separately agreed between each  Bank  and  the
Administrative Agent the fees and expenses in the amounts and  on
the dates specified in the Commitment Letter.

               (b)    The   Borrower  agrees  to   pay   to   the
Administrative  Agent for the account of each Bank  a  commitment
fee (the "Commitment Fee"), computed at a per annum rate equal to
0.50%  on  the  average  daily  unused  portion  of  such  Bank's
Revolving Loan Commitment, from and including the Closing Date to
the  Final  Maturity Date, payable quarterly in arrears  on  each
Payment Date and on the Final Maturity Date or such earlier date,
if  any,  on  which  the  Total Revolving Loan  Commitment  shall
terminate in accordance with the terms hereof.

          Section  2.15  Interest Rate Unascertainable, Increased
Costs,  Illegality.   (a)  In the event that  the  Administrative
Agent, in the case of clause (i) below, or any Bank, in the  case
of  clauses  (ii)  and (iii) below, shall have determined  (which
determination  shall, absent manifest error,  be  final  and  con
clusive and binding upon all parties hereto):

                    (i)   on any date for determining the Eurodol
     lar  Rate  for  any Interest Period, that by reason  of  any
     changes  arising after the date of this Agreement  affecting
     the interbank Eurodollar market, adequate and fair means  do
     not  exist for ascertaining the applicable interest rate  on
     the  basis  provided for in the definition of the Eurodollar
     Rate; or

                    (ii)    at   any  time,  that  the   relevant
     Eurodollar  Rate  applicable to any of its  Revolving  Loans
     shall  not represent the effective pricing to such Bank  for
     funding or maintaining a Eurodollar Loan, or such Bank shall
     incur  increased costs or reductions in the amounts received
     or  receivable hereunder in respect of any Eurodollar  Loan,
     in any such case because of (x) any change since the date of
     this  Agreement in any applicable law or governmental  rule,
     regulation, guideline or order or any interpretation thereof
     and  including  the introduction of any new  law  or  govern
     mental  rule,  regulation, guideline or order (such  as  for
     example  but not limited to a change in official reserve  re
     quirements, but, in all events, excluding reserves  required
     under Regulation D to the extent included in the computation
     of  the Eurodollar Rate), whether or not having the force of
     law and whether or not failure to comply therewith would  be
     unlawful, and/or (y) other circumstances affecting such Bank
     or  the interbank Eurodollar market or the position of  such
     Bank in such market; or

                    (iii)   at  any  time,  that  the  making  or
     continuance by it of any Eurodollar Loan has become unlawful
     by  compliance by such Bank in good faith with  any  law  or
     governmental  rule, regulation, guideline or order  (whether
     or not having the force of law and whether or not failure to
     comply therewith would be unlawful) or has become impractica
     ble as a result of a contingency occurring after the date of
     this  Agreement which materially and adversely  affects  the
     interbank Eurodollar market;

then,  and  in any such event, the Administrative Agent  or  such
Bank shall, promptly after making such determination, give notice
(by  telephone promptly confirmed in writing) to the Borrower and
(if  applicable)  the Administrative Agent of such  determination
(which notice the Administrative Agent shall promptly transmit to
each  of the other Banks).  Thereafter (x) in the case of  clause
(i) above, the Borrower's right to request Eurodollar Loans shall
be  suspended, and any Notice of Borrowing, Notice of  Conversion
or  Notice of Continuation given by the Borrower with respect  to
any  Borrowing of Eurodollar Loans, which has not yet  been  made
shall  be deemed cancelled and rescinded by the Borrower, (y)  in
the  case  of clause (ii) above, the Borrower shall pay  to  such
Bank, upon such Bank's delivery of written demand therefor to the
Borrower, with a copy to the Administrative Agent, such  addition
al  amounts (in the form of an increased rate of interest,  or  a
different method of calculating interest, or otherwise,  as  such
Bank in its sole discretion shall determine) as shall be required
to  compensate such Bank for such increased costs or reduction in
amounts  received or receivable hereunder and (z) in the case  of
clause  (iii) above, the Borrower shall take one of  the  actions
specified in clause (b) below as promptly as possible and, in any
event,  within  the  time period required by  law.   The  written
demand provided for in clause (y) shall demonstrate in reasonable
detail  the calculation of the amounts demanded and shall, absent
manifest error, be final and conclusive and binding upon  all  of
the parties hereto.

               (b)   In  the  case  of  any  Eurodollar  Loan  or
requested Eurodollar Loan affected by the circumstances described
in clause (a)(ii) above, the Borrower may, and in the case of any
Eurodollar Loan affected by the circumstances described in clause
(a)(iii)  above  the  Borrower shall,  either  (i)  if  any  such
Eurodollar Loan has not yet been made but is then the subject  of
a  Notice  of  Borrowing,  a Notice of Conversion  or  Notice  of
Continuation,  be  deemed to have cancelled  and  rescinded  such
notice,  or (ii) if any such Eurodollar Loan is then outstanding,
require  the  affected Bank to convert each such Eurodollar  Loan
into  a  Base  Rate  Loan at the end of the  applicable  Interest
Period  or such earlier time as may be required by law,  in  each
case  by  giving  the Administrative Agent notice  (by  telephone
promptly  confirmed in writing) thereof on the Business Day  that
the  Borrower  was notified by the Bank pursuant  to  clause  (a)
above;  provided, however, that all Banks whose Eurodollar  Loans
are  affected by the circumstances described in clause (a)  above
shall be treated in the same manner under this clause (b).

               (c)   In  the event that the Administrative  Agent
determines  at any time following its giving of notice  based  on
the conditions described in clause (a)(i) above that none of such
conditions  exist, the Administrative Agent shall  promptly  give
notice  thereof  to  the Borrower and the  Banks,  whereupon  the
Borrower's right to request Eurodollar Loans from the  Banks  and
the Banks' obligation to make Eurodollar Loans shall be restored.

               (d)   In  the event that a Bank determines at  any
time  following  its giving of a notice based on  the  conditions
described  in clause (a)(iii) above that none of such  conditions
exist,  such  Bank  shall promptly give  notice  thereof  to  the
Borrower  and the Administrative Agent, whereupon the  Borrower's
right  to request Eurodollar Loans from such Bank and such Bank's
obligation to make Eurodollar Loans shall be restored.

               (e)   If  any  Bank determines that any applicable
law, rule, or regulation or any change therein, or any change  in
the  interpretation or administration thereof by any governmental
authority,  central bank, or comparable agency charged  with  the
interpretation or administration thereof, or compliance  by  such
Bank  with  any request or directive (whether or not  having  the
force  of law) of any such authority, central bank, or comparable
agency  shall  make it unlawful or impossible for  such  Bank  to
maintain  its  Commitment, then upon notice to the Administrative
Agent  and the Borrower by the Bank, the Commitment of such  Bank
shall terminate.

          Section  2.16   Funding  Losses.   The  Borrower  shall
compensate  each  Bank, upon such Bank's delivery  of  a  written
demand  therefor  to  the Borrower, with a copy  to  the  Adminis
trative  Agent  (which demand shall, absent  manifest  error,  be
final and conclusive and binding upon all of the parties hereto),
for  all  reasonable losses, expenses and liabilities (including,
without  limitation, any loss, expense or liability  incurred  by
such  Bank in connection with the liquidation or reemployment  of
deposits  or funds required by it to make or carry its Eurodollar
Loans   but  excluding  anticipated  profits),  that  such   Bank
sustains:   (i) if for any reason (other than a default  by  such
Bank)  a  Borrowing of, or conversion from or into, or a  continu
ation  of,  Eurodollar Loans does not occur on a  date  specified
therefor in a Notice of Borrowing, Notice of Conversion or Notice
of  Continuation,  (whether or not rescinded, cancelled  or  with
drawn  or  deemed rescinded, cancelled or withdrawn, pursuant  to
Section  2.15(a) or 2.15(b) or otherwise), (ii) if any  repayment
(including,  without limitation, payment after  acceleration)  or
conversion of any of its Eurodollar Loans occurs on a date  which
is  not  the last day of the Interest Period applicable  thereto,
(iii)  if  any prepayment of any of its Eurodollar Loans  is  not
made on any date specified in a notice of prepayment given by the
Borrower, or (iv) as a consequence of any default by the Borrower
in  repaying  its  Eurodollar Loans, or any other  amounts  owing
hereunder in respect of its Eurodollar Loans when required by the
terms of this Agreement.  Calculation of all amounts payable to a
Bank under this Section 2.16 shall be made on the assumption that
such  Bank  has funded its relevant Eurodollar Loan  through  the
purchase  of  a Eurodollar deposit bearing interest at  the  Euro
dollar  Rate in an amount equal to the amount of such  Eurodollar
Loan with a maturity equivalent to the Interest Period applicable
to  such  Eurodollar  Loan,  and through  the  transfer  of  such
Eurodollar  deposit from an offshore office of  such  Bank  to  a
domestic  office  of such Bank in the United States  of  America,
provided  that  each Bank may fund its Eurodollar  Loans  in  any
manner  that it in its sole discretion chooses and the  foregoing
assumption  shall  only  be made in order  to  calculate  amounts
payable under this Section 2.16.

          Section 2.17    Increased Capital.  If at any time  any
Bank determines that the introduction after the Closing Date  of,
or  any  change after the Closing Date in, any applicable law  or
governmental  rule,  regulation, order, guideline,  directive  or
request  (whether  or  not having the force  of  law)  concerning
capital  adequacy,  or  any  change after  the  Closing  Date  in
interpretation  or  administration thereof  by  any  governmental
authority,  central  bank or comparable  agency,  will  have  the
effect  of increasing the amount of capital required or  expected
to be maintained by such Bank or any corporation controlling such
Bank  based on the existence of such Bank's Commitments hereunder
or  its  obligations  hereunder, or shall  change  the  basis  of
taxation  of any amounts payable to any Bank under this Agreement
or  the  Revolving Notes in respect of any such  Revolving  Loans
(other  than taxes imposed on the overall net income of any  Bank
for  any  of  such Loans by the jurisdiction where such  Bank  is
located) then the Borrower shall pay to such Bank, within 15 days
after  its  written demand therefor, such additional  amounts  as
shall   be  required  to  compensate  such  Bank  or  such  other
corporation  for the increased cost to such Bank  or  such  other
corporation or the reduction in the rate of return to  such  Bank
or such other corporation as a result of such increase of capital
or change in basis.  In determining such additional amounts, each
Bank will act reasonably and in good faith and will use averaging
and  attribution methods which are reasonable, provided that such
Bank's reasonable good faith determination of compensation  owing
under  this Section 2.17 shall, absent manifest error,  be  final
and conclusive and binding on all the parties hereto.  Each Bank,
upon  determining  that any additional amounts  will  be  payable
pursuant  to  this Section 2.17, will give prompt written  notice
thereof  to the Borrower, which notice shall show the  basis  for
calculation of such additional amounts, although the  failure  to
give  any  such notice shall not release or diminish any  of  the
Borrower's Obligations to pay additional amounts pursuant to this
Section 2.17.

          Section  2.18  Taxes.  (a)  All payments  made  by  the
Borrower  under this Agreement shall be made free and  clear  of,
and  without reduction or withholding for or on account  of,  any
present  or future income, stamp or other taxes, levies, imposts,
duties,  charges,  fees,  deductions  or  withholdings,  now   or
hereafter imposed, levied, collected, withheld or assessed by any
governmental   authority  excluding,   in   the   case   of   the
Administrative  Agent  and each Bank, net  income  and  franchise
taxes  imposed on the Administrative Agent or such  Bank  by  the
jurisdiction under the laws of which the Administrative Agent  or
such  Bank  is organized or any political subdivision  or  taxing
authority  thereof  or therein, or by any jurisdiction  in  which
such Bank's Lending Office, as the case may be, is located or any
political subdivision or taxing authority thereof or therein (all
such non-excluded taxes, levies, imposts, deductions, charges  or
withholdings being hereinafter called "Taxes").  If any Taxes are
required  to  be  withheld  from  any  amounts  payable  to   the
Administrative Agent or any Bank hereunder or under the Revolving
Notes, the amounts so payable to the Administrative Agent or such
Bank  shall be increased to the extent necessary to yield to  the
Administrative Agent or such Bank (after payment  of  all  Taxes)
interest or any such other amounts payable hereunder at the rates
or  in  the amounts specified in this Agreement and the Revolving
Notes.   Whenever  any  Taxes are payable  by  the  Borrower,  as
promptly as possible thereafter, the Borrower shall send  to  the
Administrative  Agent for its own account or for the  account  of
such  Bank,  a  certified  copy of an original  official  receipt
received  by  the  Borrower  showing  payment  thereof  or  other
evidence of payment reasonably satisfactory to the Administrative
Agent or such Bank.  If the Borrower fails to pay any Taxes  when
due  to the appropriate taxing authority or fails to remit to the
Administrative  Agent  the required receipts  or  other  required
documentary   evidence,   the  Borrower   shall   indemnify   the
Administrative  Agent  and the Banks for any  incremental  taxes,
interest   or   penalties  that  may  become   payable   by   the
Administrative Agent or any Bank as a result of any such failure.
The agreements in this Section 2.18 shall survive the termination
of  this Agreement and the payment of the Revolving Notes and all
other Obligations.

               (b)   Each  Bank  (including each Purchasing  Bank
that  becomes a party to this Agreement pursuant to Section  9.4)
that  is not incorporated under the laws of the United States  of
America or a state thereof (a "Non-U.S. Bank") agrees that, prior
to the first date on which any payment is due to it hereunder, it
will deliver to the Borrower and the Administrative Agent (i) two
duly  completed copies of United States Internal Revenue  Service
Form  W-8BEN or W-8ECI or successor applicable form, as the  case
may  be,  certifying in each case that such Bank is  entitled  to
receive  payments  under this Agreement and the  Revolving  Notes
payable  to  it, without deduction or withholding of  any  United
States  federal income taxes, or (ii) in the case of  a  Non-U.S.
Bank claiming exemption from U.S. federal withholding taxes under
Section 871(h) or 881(c) of the Code with respect to payments  of
"portfolio  interest," an Internal Revenue Service  Form  W-8  or
successor  applicable form, as the case may be, to  establish  an
exemption from United States backup withholding tax together with
a certificate to the effect that such Non-U.S. Bank is not a bank
for  purposes of Section 881(c) of the Code, is not a 10  percent
shareholder  (within the meaning of Section 871(h)(3)(B)  of  the
Code)  of  the Borrower, is not a controlled foreign  corporation
related  to the Borrower (within the meaning of Section 864(d)(4)
of  the  Code) and is entitled to a complete exemption from  U.S.
federal  withholding  taxes.  Each Bank  which  delivers  to  the
Borrower and the Administrative Agent a Form W-8BEN or W-8ECI and
Form W-8 pursuant to the preceding sentence further undertakes to
deliver  to the Borrower and the Administrative Agent two further
copies  of Form W-8BEN or W-8ECI and Form W-8 (together with  the
accompanying  certificate),  or successor  applicable  forms,  or
other  manner of certification, as the case may be, on or  before
the  date that any such form expires or becomes obsolete or after
the occurrence of any event requiring a change in the most recent
form  previously  delivered  by it  to  the  Borrower,  and  such
extensions or renewals thereof as may reasonably be requested  by
the  Borrower, certifying in the case of a Form W-8BEN or  W-8ECI
that  such Bank is entitled to receive payments under this  Agree
ment  without  deduction  or withholding  of  any  United  States
federal  income taxes, unless in any such case an  event  (includ
ing, without limitation, any change in treaty, law or regulation)
has  occurred prior to the date on which any such delivery  would
otherwise  be  required which renders all such forms inapplicable
or  which  would  prevent  such Bank  from  duly  completing  and
delivering any such form with respect to it and such Bank advises
the Borrower that it is not capable of receiving payments without
any deduction or withholding of United States federal income tax,
and  in  the  case of a Form W-8, establishing an exemption  from
United States backup withholding tax.

          Section  2.19   Action  of Affected  Banks.   Upon  the
written  request  of  the  Borrower,  each  Bank  agrees  to  use
reasonable  efforts (including reasonable efforts to  change  the
lending office for its Loans) to avoid or minimize any illegality
or  any  amounts which might otherwise be payable by the Borrower
pursuant  to Sections 2.15 or 2.18; provided, however, that  such
efforts shall not cause, in the sole determination of such  Bank,
the  imposition on such Bank of any additional costs or legal  or
regulatory  burdens and shall not be deemed by such  Bank  to  be
otherwise  contrary  to its policies.  In  the  event  that  such
reasonable  efforts are insufficient to avoid all such illegality
or all amounts that might be payable pursuant to Sections 2.15 or
2.18,  then  such  Bank  (the  "Affected  Bank")  shall  use  its
reasonable efforts to transfer to any other Bank (which itself is
not then an Affected Bank) its Loans and Commitments, subject  to
the  provisions  of  Section 9.4; provided,  however,  that  such
transfer  shall not be deemed by such Affected Bank, in its  sole
discretion,  to  be  disadvantageous to it  or  contrary  to  its
policies.   In  the event that the Affected Bank  is  unable,  or
otherwise is unwilling, so to transfer its Loans and Commitments,
the  Borrower  may  designate  an  alternate  lender  (reasonably
acceptable to the Administrative Agent) to purchase the  Affected
Bank's  Loans  and  Commitments, at  par  and  including  accrued
interest,  and,  subject to the provisions of  Section  9.4,  the
Affected  Bank  shall transfer its Commitments to such  alternate
lender  and  such alternate lender shall become a Bank hereunder.
Any   fee  payable  to  the  Administrative  Agent  pursuant   to
subsection 9.4(c) in connection with such transfer shall  be  for
the account of the Borrower.

          Section  2.20   Use of Proceeds.  The proceeds  of  the
Revolving Loans shall be used for working capital of the Borrower
and  its  Subsidiaries in accordance with customary  and  typical
past historical practice.


SECTION 3.  CONDITIONS PRECEDENT.

          Section  3.1   Conditions Precedent to  Initial  Loans.
The obligation of each Bank to make its initial Loans, is subject
to  the satisfaction on the Closing Date (unless otherwise waived
in  writing  by the Administrative Agent) of the following  condi
tions precedent:

               (a)  Loan Documents.

                    (i)   Credit  Agreement.  The  Borrower,  the
     Parent  and  each other party to this Agreement  shall  have
     executed  and delivered this Agreement to the Administrative
     Agent.

                    (ii)   Revolving  Notes.  The Borrower  shall
     have executed and delivered to each Bank which has requested
     Revolving  Notes  the  appropriate Revolving  Notes  in  the
     amount, maturity and as otherwise provided herein.

                    (iii)   Security Agreement.  Each of the  Bor
     rower,  the Parent and the Material Subsidiaries shall  have
     executed  and delivered to the Collateral Agent  a  security
     agreement  substantially in the form set forth as Exhibit  D
     hereto  (as amended, modified or supplemented from  time  to
     time, the "Security Agreement").

                    (iv)   Subsidiary  Guaranty.   Each  of   the
     Parent and the Material Subsidiaries shall have executed and
     delivered  to  the Collateral Agent a guaranty substantially
     in  the  form  set  forth as Exhibit E hereto  (as  amended,
     modified  or supplemented from time to time, the "Subsidiary
     Guaranty").

                    (v)   Warrant  Agreement.  The  Parent  shall
     have  executed  and  delivered to the  Administrative  Agent
     separate  warrant  agreements  for  each  Bank  for  further
     delivery to such Bank substantially in the form set forth as
     Exhibit F hereto (as amended, modified or supplemented  from
     time to time, the "Warrant Agreement").

               (b)  Opinions of Counsel.

                    (i)   The Administrative Agent shall have  re
     ceived  a  legal  opinion,  dated  the  Closing  Date,  from
     Cadwalader, Wickersham & Taft, counsel to the Loan  Parties,
     substantially in the form set forth as Exhibit G hereto, and
     the  Borrower hereby instructs such counsel to deliver  such
     opinion.

                    (ii)   The  Administrative Agent  shall  have
     received  a  legal  opinion, dated the  Closing  Date,  from
     Skadden,  Arps,  Slate, Meagher & Flom  (Illinois),  special
     counsel to the Administrative Agent.

               (c)    Corporate  Documents.   The  Administrative
Agent  shall  have  received  the  Articles  or  Certificate   of
Incorporation of each of the Loan Parties as amended, modified or
supplemented  to the Closing Date, certified to be true,  correct
and  complete by the appropriate Secretary of State as of a  date
not  more than five days prior to the Closing Date, together with
a  good standing certificate from such Secretary of State  and  a
good  standing certificate from the Secretaries of State (or  the
equivalent thereof) of each other State in which each of them  is
required to be qualified to transact business, each to be dated a
date not more than five days prior to the Closing Date.

               (d)      Certified    Resolutions,    etc.     The
Administrative  Agent shall have received a  certificate  of  the
Secretary or Assistant Secretary of each of the Loan Parties  and
dated  the  Closing  Date  certifying  (i)  the  names  and  true
signatures of the incumbent officers of such Person authorized to
sign  the  applicable Loan Documents, (ii) the  By-Laws  of  such
Person as in effect on the Closing Date, (iii) the resolutions of
such  Person's  Board of Directors approving and authorizing  the
execution,  delivery  and  performance  of  all  Loan   Documents
executed by such Person, and (iv) that there have been no changes
in  the  Articles or Certificate of Incorporation of such  Person
since  the date of the most recent certification thereof  by  the
appropriate Secretary of State.

               (e)   Officer's  Certificate.  The  Administrative
Agent  and  the  Banks shall have received a  certificate  of  an
Authorized  Officer  of  the Borrower, dated  the  Closing  Date,
certifying that (i) each of the Loan Parties and, to the best  of
his  or  her  knowledge, the other parties to the Loan Documents,
have  performed  or  complied in all material respects  with  all
agreements  and conditions contained in such Loan  Documents  and
any  agreements or documents referred to therein required  to  be
performed  or  complied with by each of them  on  or  before  the
Closing Date, and (ii) subject to the foregoing, neither any Loan
Party  nor,  to the best of his or her knowledge, any such  other
party is in default in the performance or compliance with any  of
the  terms  or  provisions thereof, except  to  the  extent  that
performance thereof or compliance therewith or default  has  been
waived with the prior written consent of the Banks.

               (f)   Insurance.  The Administrative  Agent  shall
have  received a certificate of insurance demonstrating insurance
coverage  in  respect of each of the Loan Parties  of  types,  in
amounts, with insurers and with other terms satisfactory  to  the
Banks.

               (g)   Lien  Search  Reports.   The  Administrative
Agent  shall  have received satisfactory reports of UCC  and  tax
lien  searches  conducted  by a search  firm  acceptable  to  the
Administrative  Agent  and the Banks with  respect  to  the  Loan
Parties  in  such  locations  as  the  Administrative  Agent  may
request.

               (h)   UCC-1 Financing Statements.   The Administra
tive  Agent shall have received copies (or other evidence of  fil
ing) of each UCC-1 financing statement signed by Borrower and the
other  Loan  Parties  as debtors naming the Collateral  Agent  as
secured party to be filed in each of the jurisdictions set  forth
on  Annex C to the Security Agreement and such other locations as
the Administrative Agent may request.

               (i)   Financial  Statements.   The  Administrative
Agent shall have received the audited financial statements of the
Parent  and the Borrower for the fiscal years ending January  30,
1999,  January  31, 1998 and February 1, 1997 and  the  unaudited
financial statements of the Borrower for the fiscal period ending
on October 30, 1999.

               (j)   Environmental  Matters.  The  Administrative
Agent  shall be satisfied that neither the Borrower, any  of  its
Subsidiaries  nor  any Loan Party is subject to  any  present  or
contingent  environmental  liability which  could  reasonably  be
expected to have a Material Adverse Effect.

               (k)   Fees and Expenses.  The Administrative Agent
shall have received, for its account and for the account of  each
Bank, as applicable, all Fees and other fees and expenses due and
payable  hereunder  on  or  before  the  Closing  Date  (if  then
invoiced),  including, without limitation, the fees and  expenses
set  forth in the Commitment Letter and the reasonable  fees  and
expenses  accrued  through the Closing Date,  of  Skadden,  Arps,
Slate, Meagher & Flom (Illinois) and its affiliates in connection
with the Transactions.

               (l)   Consents,  Licenses,  Approvals,  etc.   The
Administrative Agent shall have received copies of all  consents,
licenses  and approvals, if any, required in connection with  the
execution,  delivery and performance by the  Borrower,  the  Loan
Parties or any of their respective Subsidiaries, and the validity
and  enforceability, of the Loan Documents, or in connection with
any  of  the Transactions, and such consents, licenses and approv
als shall be in full force and effect.

               (m)   Projections.  The Administrative Agent shall
have  received  projections prepared by the Parent  demonstrating
the  projected  consolidated financial condition and  results  of
operations of the Parent and its Subsidiaries after giving effect
to  the  Transactions,  for  each  fiscal  year  for  the  period
commencing  on the Closing Date and ending on the Final  Maturity
Date  and  for  each  fiscal quarter for the fiscal  year  ending
February  3,  2001, which projections shall be accompanied  by  a
written  statement of the assumptions underlying the projections,
and all of the foregoing shall be satisfactory to the Banks.

               (n)  [Intentionally left blank.]

               (o)   Amendment.  The Administrative  Agent  shall
have  received  evidence that all conditions to the effectiveness
of  the  Sixth Amendment, dated as of February 18, 2000,  to  the
Existing Credit Agreement have been fully satisfied or waived  by
the parties thereto.

               (p)  Additional Matters.  The Administrative Agent
shall  have received such other certificates, opinions, documents
and  instruments relating to the Transactions as  may  have  been
reasonably requested by the Administrative Agent or any Bank, and
all  corporate  and  other proceedings and  all  other  documents
(including, without limitation, all documents referred to  herein
and  not  appearing as exhibits hereto) and all legal matters  in
connection  with the Transactions shall be satisfactory  in  form
and substance to the Banks.

          Section  3.2  Conditions Precedent to All  Loans.   The
obligation of each Bank to make any Revolving Loan, including the
initial  Revolving Loan on the Closing Date, is  subject  to  the
satisfaction on the date of such Revolving Loan of the  following
conditions precedent:

               (a)   Representations and Warranties.   The  repre
sentations and warranties contained herein and in the other  Loan
Documents  (other  than  representations  and  warranties   which
expressly speak only as of a different date which representations
and warranties shall be true and correct in all material respects
as  of  such  date)  shall be true and correct  in  all  material
respects on such date both before and after giving effect to such
Revolving Loan.

               (b)   No  Default or Event of Default.  No Default
or Event of Default shall have occurred and be continuing on such
date either before or after giving effect to such Revolving Loan.

               (c)   No  Injunction  or Litigation.   No  law  or
regulation shall have been adopted, no order, judgment or  decree
of  any  governmental authority shall have been  issued,  and  no
litigation,  proceeding  or investigation  shall  be  pending  or
threatened, which has not been previously disclosed on  or  prior
to  February 22, 2000 and which in the reasonable judgment of the
Banks would (i) enjoin, prohibit or restrain, or impose or result
in the imposition of any Material Adverse Effect upon, the making
or  repayment of the Revolving Loans or the Transactions or  (ii)
affect   the  legality,  validity  or  enforceability   of   this
Agreement,  any of the Loan Documents, the Transactions,  or  any
document  to  be executed in connection therewith and  the  Banks
shall  be  satisfied  as  to any other  material  litigation  and
contingent  obligations to which the Borrower or its Subsidiaries
may be subject.

               (d)  No Material Adverse Effect.  No event, act or
condition  shall  have occurred from and after the  Closing  Date
which, in the reasonable judgment of the Required Banks, has  had
or  could  reasonably  be  expected to have  a  Material  Adverse
Effect.

               (e)   Notice  of  Borrowing.   The  Administrative
Agent shall have received a fully executed Notice of Borrowing in
respect of the Loans, if any, to be made on such date.

          The  acceptance of the proceeds of each Revolving  Loan
shall constitute a representation and warranty by the Borrower to
each  of  the  Banks that all of the conditions  required  to  be
satisfied  under this Section 3 in connection with the making  of
such Revolving Loan have been satisfied.

          All  of  the Revolving Notes, certificates, agreements,
legal opinions and other documents and papers referred to in this
Section 3, unless otherwise specified, shall be delivered to  the
Administrative  Agent for the account of each of the  Banks  and,
except  for  the Revolving Notes, in sufficient counterparts  for
each  of  the  Banks,  and  shall be  satisfactory  in  form  and
substance to each Bank in its sole discretion.


SECTION 4.  REPRESENTATIONS AND WARRANTIES.

          In  order  to  induce  the  Administrative  Agent,  the
Collateral  Agent and Banks to enter into this Agreement  and  to
make  the  Revolving Loans, each of the Parent and  the  Borrower
makes  the following representations and warranties, which  shall
survive  the  execution and delivery of this  Agreement  and  the
Revolving Notes and the making of the Revolving Loans:

          Section 4.1  Corporate Status.  Each Loan Party (i)  is
a  duly  organized  and  validly  existing  corporation  in  good
standing under the laws of the jurisdiction of its incorporation,
(ii)  has  the corporate power and authority to own its  property
and assets and to transact the business in which it is engaged or
presently proposes to engage and (iii) has duly qualified and  is
authorized  to do business and is in good standing as  a  foreign
corporation in every jurisdiction in which it owns or leases real
property or in which the nature of its business requires it to be
so   qualified,   except  where  the  failure  to   so   qualify,
individually  or  in  the  aggregate,  could  not  reasonably  be
expected to have a Material Adverse Effect.

          Section 4.2  Corporate Power and Authority.  Each  Loan
Party  has the corporate power and authority to execute,  deliver
and  carry  out  the terms and provisions of  each  of  the  Loan
Documents  to  which  it is a party and has taken  all  necessary
corporate  action  to  authorize  the  execution,  delivery   and
performance  by it of such Loan Documents.  Each Loan  Party  has
duly  executed  and delivered each such Loan Document,  and  each
such  Loan  Document  constitutes its legal,  valid  and  binding
obligation, enforceable in accordance with its terms.

          Section  4.3   No  Violation.  Neither  the  execution,
delivery  or performance by any Loan Party of the Loan  Documents
to  which it is a party, nor compliance by it with the terms  and
provisions thereof nor the consummation of the Transactions,  (i)
will  contravene  any applicable provision of any  law,  statute,
rule,  regulation, order, writ, injunction or decree of any court
or  governmental  instrumentality or (ii)  will  conflict  or  be
inconsistent  with or result in any breach of any of  the  terms,
covenants, conditions or provisions of, or constitute  a  default
under,  or  result  in  the creation or  imposition  of  (or  the
obligation to create or impose) any Lien (except pursuant to  the
Security  Documents) upon any of the property or  assets  of  any
Loan Party pursuant to the terms of any indenture, mortgage, deed
of  trust, agreement or other instrument to which such Loan Party
is  a  party or by which it or any of its property or  assets  is
bound  or  to which it may be subject, or (iii) will violate  any
provision  of  the  Articles or Certificate of  Incorporation  or
By-Laws of any Loan Party.

          Section 4.4  Litigation.  There are no actions,  suits,
investigations or proceedings pending, or to the Parent's or  the
Borrower's  best  knowledge,  threatened  which  have  not   been
disclosed  to the Administrative Agent on or before February  22,
2000  (i)  with  respect  to any of the  Loan  Documents  or  the
Transactions  or (ii) that could, individually or  in  the  aggre
gate,  reasonably  be expected to result in  a  Material  Adverse
Effect.

          Section 4.5  Financial Statements; Financial Condition;
etc.   Each  of  the financial statements delivered  pursuant  to
Section 3.1(i) were prepared in accordance with GAAP consistently
applied  and  fairly  present  the financial  condition  and  the
results  of  operations of the entities covered  thereby  on  the
dates and for the periods covered thereby, except as disclosed in
the   notes  thereto  and,  with  respect  to  interim  financial
statements,  subject to normally recurring year-end  adjustments.
As  of the Closing Date, no Loan Party has any material liability
(contingent  or  otherwise)  not  reflected  in  such   financial
statements  or in the notes thereto other than as  set  forth  on
Schedule 6.6 hereto.

          Section 4.6  [Intentionally left blank.]

          Section  4.7   Projections.  The projections  delivered
pursuant to Section 3.1(m) have been prepared on the basis of the
assumptions   accompanying  them,  and   such   projections   and
assumptions, as of the date of preparation thereof and as of  the
Closing  Date,  are  reasonable and represent the  Parent's  good
faith  estimate  of  its future financial performance,  it  being
understood that nothing contained in this Section 4.7  shall  con
stitute  a  representation or warranty that such future financial
performance or results of operations will in fact be achieved.

          Section  4.8  Material Adverse Effect.  Except  as  set
forth on Schedule 4.8, from and after the Closing Date, there has
occurred  no  event, act or condition which  has  had,  or  could
reasonably be expected to have, a Material Adverse Effect.

          Section 4.9  Use of Proceeds; Margin Regulations.   All
proceeds of each Revolving Loan will be used by the Borrower only
in  accordance with the provisions of Section 2.20.  No  part  of
the  proceeds of any Revolving Loan will be used by the  Borrower
to  purchase  or  carry any Margin Stock or to extend  credit  to
others  for  the  purpose of purchasing or  carrying  any  Margin
Stock.   Neither the making of any Revolving Loan nor the use  of
the  proceeds  thereof will violate or be inconsistent  with  the
provisions of Regulations T, U or X of the Federal Reserve Board.

          Section   4.10   Governmental  Approvals.   No   order,
consent, approval, license, authorization, or validation  of,  or
filing,  recording  or registration with, or  exemption  by,  any
governmental  or  public body or authority,  or  any  subdivision
thereof,  is required to authorize, or is required in  connection
with  (i)  the execution, delivery and performance  of  any  Loan
Document or the consummation of any of the Transactions  or  (ii)
the  legality, validity, binding effect or enforceability of  any
Loan Document, except (x) those listed on Schedule 4.10 that have
already  been duly made or obtained and remain in full force  and
effect  and (y) the filing of UCC-1 financing statements  in  the
appropriate filing offices.

          Section  4.11   Security  Interests  and  Liens.    The
Security  Documents  create, as security  for  the  Secured  Obli
gations, valid and enforceable Liens on all of the Collateral, in
favor  of  the  Collateral Agent for the ratable benefit  of  the
Secured Creditors, and subject to no other Liens other than Liens
permitted by Section 6.3 hereunder.  Upon the satisfaction of the
conditions precedent described in Section 3.1(h), such  Liens  on
the  Collateral shall be superior to and prior to the  rights  of
all  third parties (except as disclosed on Schedule 6.3), and  no
further  recordings or filings are or will be required in  connec
tion  with the creation, perfection or enforcement of such Liens,
other  than  the filing of continuation statements in  accordance
with applicable law.

          Section 4.12  Tax Returns and Payments.  The Parent and
each of its Subsidiaries has filed all tax returns required to be
filed by it and has paid all taxes and assessments payable by  it
which  have  become due, other than those not yet  delinquent  or
those that are reserved against in accordance with GAAP which are
being   diligently  contested  in  good  faith   by   appropriate
proceedings.

          Section  4.13  ERISA.  As of the Closing Date, no  Loan
Party has any Plans other than those listed on Schedule 4.13.  No
accumulated funding deficiency (as defined in Section 412 of  the
Code  or  Section 302 of ERISA) or Reportable Event has  occurred
with  respect  to  any  Plan.  As of the Closing  Date,  Unfunded
Benefit  Liabilities under the Plans do not,  in  the  aggregate,
exceed  $6,000,000.  As of the Closing Date, neither the Borrower
nor any member of its ERISA Controlled Group is a party to or has
any  responsibility, contingent or otherwise, with respect to any
Multiemployer  Plan.  To the best knowledge of the  Borrower  and
each  member of its ERISA Controlled Group, no Multiemployer Plan
is  or  is likely to be in reorganization (as defined in  Section
4241  of  ERISA  or Section 418 of the Code) or is insolvent  (as
defined  in  Section  4245  of  ERISA)  which  reorganization  or
insolvency  could  reasonably  be expected  to  have  a  Material
Adverse  Effect.  No liability to the PBGC (other  than  required
premium payments), the Internal Revenue Service, any Plan or  any
trust  established  under  Title IV of  ERISA  has  been,  or  is
expected  by  the Borrower or any member of its ERISA  Controlled
Group  to be, incurred by the Borrower or any member of its ERISA
Controlled Group which liability could reasonably be expected  to
result  in  a  Material  Adverse  Effect.   Except  as  otherwise
disclosed on Schedule 4.13 hereto, neither the Borrower  nor  any
member  of its ERISA Controlled Group has any material contingent
liability  with respect to any post-retirement benefit under  any
"welfare plan" (as defined in Section 3(1) of ERISA), other  than
liability  for continuation coverage under Part 6 of Title  I  of
ERISA or other similar statute.  No lien under Section 412(n)  of
the  Code  or Section 302(f) of ERISA or requirement  to  provide
security under Section 401(a)(29) of the Code or Section  307  of
ERISA  has been or is reasonably expected by the Borrower or  any
member  of its ERISA Controlled Group to be imposed on the assets
of the Borrower or any member of its ERISA Controlled Group.

          Section  4.14   Investment Company Act; Public  Utility
Holding  Company Act.  No Loan Party nor any of its  Subsidiaries
is  (x) an "investment company" or a company "controlled"  by  an
"investment  company,"  within  the  meaning  of  the  Investment
Company  Act  of 1940, as amended, (y) a "holding company"  or  a
"subsidiary company" of a "holding company" or an "affiliate"  of
either  a "holding company" or a "subsidiary company" within  the
meaning  of  the Public Utility Holding Company Act of  1935,  as
amended,  or  (z) subject to any other federal or  state  law  or
regulation which purports to restrict or regulate its ability  to
borrow money.

          Section  4.15  Representations and Warranties  in  Loan
Documents.  All representations and warranties made by  any  Loan
Party  in  the Loan Documents, and, to the best of the Borrower's
knowledge, all representations made by each other Person in  such
Loan Documents, are true and correct in all material respects  as
of the Closing Date.  None of such representations and warranties
are inconsistent in any material respect with the representations
and warranties of any Loan Party made herein or in any other Loan
Document.

          Section  4.16   True  and  Complete  Disclosure.    All
factual information (taken as a whole) furnished by or on  behalf
of  any Loan Party in writing to the Administrative Agent or  any
Bank  on  or  prior to the Closing Date, for purposes  of  or  in
connection with this Agreement or any of the Transactions is, and
all  other  such factual information (taken as a whole) hereafter
furnished  by  or on behalf of any Loan Party in writing  to  the
Administrative  Agent or any Bank will be, true and  accurate  in
all material respects on the date as of which such information is
dated  or  furnished and not incomplete by omitting to state  any
material  fact  necessary to make such information  (taken  as  a
whole)  not  misleading at such time.  As of  the  Closing  Date,
there  are  no facts, events or conditions known to the  Borrower
which, individually or in the aggregate, have or could reasonably
be expected to have a Material Adverse Effect.

          Section 4.17  Corporate Structure; Capitalization.   As
of the Closing Date, Schedule 4.17 hereto sets forth, both before
and after giving effect to the Transactions to be consummated  on
the  Closing Date, the number of authorized and issued shares  of
capital  stock  of  the  Parent, the Borrower  and  each  of  its
Subsidiaries,  the  par  value  thereof  and,  in  the  case   of
Subsidiaries,  the  registered owner(s)  thereof.   All  of  such
issued  stock has been duly and validly issued and is fully  paid
and non-assessable.  Except as set forth in such Schedule, as  of
the  Closing Date neither the Parent, the Borrower nor  any  such
Subsidiary  has  outstanding any securities convertible  into  or
exchangeable  for  its  capital stock nor does  the  Parent,  the
Borrower  or any such Subsidiary have outstanding any  rights  to
subscribe for or to purchase, or any options for the purchase of,
or any agreements providing for the issuance (contingent or other
wise)  of,  or any calls, commitments or claims of any  character
relating to, its capital stock.

          Section  4.18  Environmental Matters.  (a)   Except  as
set  forth  in  Schedule  4.18,  (i)  each  Loan  Party  and  its
Subsidiaries  are in compliance with all applicable Environmental
Laws,  (ii) each Loan Party and its Subsidiaries have all Environ
mental  Approvals  required to operate their businesses  as  pres
ently conducted or as reasonably anticipated to be conducted, all
such  Environmental Approvals are in effect, no appeal  or  other
action is pending to revoke any such Environmental Approval,  and
each  Loan Party and each of its Subsidiaries are in full  compli
ance  with all terms and conditions of such Environmental  Approv
als,  (iii) no Loan Party, its Subsidiaries nor any of their Envi
ronmental  Affiliates has received any communication (written  or
oral),  whether  from a governmental authority,  citizens  group,
employee  or  otherwise, that alleges that a Loan Party  or  such
Subsidiary  or Environmental Affiliate is not in full  compliance
with  all  Environmental Laws, and (iv) to the Parent's  and  the
Borrower's best knowledge after due inquiry, there are no  circum
stances  that may prevent or interfere with such full  compliance
in the future.

               (b)   Except as set forth in Schedule 4.18,  there
is  no Environmental Claim pending or threatened against any Loan
Party, any of its Subsidiaries or any Environmental Affiliate.

               (c)   Except as set forth in Schedule 4.18,  there
are  no past or present actions, activities, circumstances, condi
tions,  events  or incidents, including, without limitation,  the
release,  emission,  discharge or disposal  of  any  Material  of
Environmental  Concern, that could form the  basis  of  any  Envi
ronmental  Claims against any Loan Party, any of its Subsidiaries
or  any  of  their Environmental Affiliates, which  Environmental
Claims,  individually or in the aggregate,  could  reasonably  be
expected to have a Material Adverse Effect.

               (d)   No  Release or Cleanup has occurred  at  any
property currently or formerly owned or leased by any Loan  Party
or  its  Subsidiaries that could reasonably be expected to result
in  the  assertion or creation of a Lien on said property by  any
governmental  body or agency with respect thereto,  nor  has  any
such  assertion of a Lien been made by any governmental  body  or
agency with respect thereto.

               (e)   The  Borrower has heretofore delivered  true
and  correct copies of all environmental studies, assessments  or
reports conducted of the Parent or any of its Subsidiaries and of
each  property  currently or formerly owned or  operated  by  the
Parent  or any of its Subsidiaries, including but not necessarily
limited  to Phase I or Phase II environmental assessments,  under
ground  storage tank investigation reports, or asbestos  surveys,
that  were prepared within the last five years, except that  such
time limitation shall not apply to asbestos surveys.

               (f)  Without in any way limiting the generality of
the  foregoing, except as disclosed in Schedule 4.18,  (i)  there
are  no  underground storage tanks located on property  owned  or
leased  by any Loan Party or any of its Subsidiaries and (ii)  no
polychlorinated  biphenyls (PCB's) are  used  or  stored  at  any
property  owned or leased by the Borrower or any of its Subsidiar
ies.

          Section  4.19  Insurance.  Schedule 4.19 sets  forth  a
complete  and  accurate description of all policies of  insurance
maintained  by the Parent and its Subsidiaries as of the  Closing
Date.  The Borrower has paid all premiums due on or prior to  the
Closing  Date  in respect of such policies and all such  policies
are in full force and effect.

          Section  4.20   Patents, Trademarks,  etc.   Each  Loan
Party  and its Subsidiaries has obtained and holds in full  force
and  effect  all patents, trademarks, servicemarks, trade  names,
copyrights   and   other  such  rights,  free   from   burdensome
restrictions, which are reasonably necessary for the operation of
its  business  as  presently  conducted.   No  material  product,
process, method, substance, part or other material presently sold
by  or  employed by any Loan Party or any of its Subsidiaries  in
connection  with  such business infringes any patent,  trademark,
service mark, trade name, copyright, license or other right owned
by  any other Person.  There is not pending or overtly threatened
any  claim or litigation against or affecting any Loan  Party  or
any  of its Subsidiaries contesting its right to sell or use  any
such  product, process, method, substance, part or other material
which  would  be  reasonably likely to have  a  Material  Adverse
Effect.

          Section  4.21   Ownership of Property.   Schedule  4.21
sets forth all the real property owned or leased by the Parent or
any of its Subsidiaries as of the Closing Date and identifies the
street address, whether such property is leased or owned and,  if
owned,   the   current  owner  thereof.   The  Parent   and   its
Subsidiaries  have  good and marketable fee simple  title  to  or
valid  leasehold interests in all of such real property and  good
title  or  valid  leasehold interests to all  of  their  personal
property  subject to no Lien of any kind except  Liens  permitted
hereby.  The Parent and its Subsidiaries enjoy peaceful and undis
turbed  possession under all of their respective  leases,  except
where  the  failure would not reasonably be expected  to  have  a
Material Adverse Effect.

          Section 4.22  No Default.  No Loan Party nor any of its
Subsidiaries is in default under or with respect to Loan Document
or  any other agreement, instrument or undertaking to which it is
a  party or by which it or any of its property is bound in any re
spect  which could reasonably be expected to result in a Material
Adverse Effect.  No Default or Event of Default exists.

          Section  4.23  Licenses, etc.  Each Loan Party and  its
Subsidiaries have obtained and hold in full force and effect, all
material  franchises, licenses, permits, certificates,  authoriza
tions, qualifications, easements, rights of way and other rights,
consents  and  approvals which are reasonably necessary  for  the
operation of their respective businesses as presently conducted.

          Section 4.24  Compliance With Law.  Each Loan Party and
each  of its Subsidiaries is in compliance with all laws,  rules,
regulations,  orders, judgments, writs and decrees  except  where
such non-compliance, individually or in the aggregate, could  not
reasonably be expected to have a Material Adverse Effect.

          Section  4.25   No  Burdensome Restrictions.   No  Loan
Party nor any of its Subsidiaries is a party to any agreement  or
instrument  or subject to any other obligation or any charter  or
corporate  restriction or any provision of  any  applicable  law,
rule or regulation which, individually or in the aggregate, could
reasonably be expected to have a Material Adverse Effect.

          Section  4.26  Labor Matters.  Except as set  forth  on
Schedule  4.26,  as of the Closing Date there are  no  collective
bargaining  agreements  or Multiemployer Plans  covering  the  em
ployees  of any Loan Party or any of its Subsidiaries.   None  of
the  Loan  Parties  has  suffered  any  strikes,  walkouts,  work
stoppages or other material labor difficulty within the last five
years  and to the best knowledge of such Persons, there are  none
now threatened.

          Section 4.27  Parent Business.  As of the Closing Date,
the  Parent conducts no business other than the ownership of 100%
of  the  capital  stock  of the Borrower and  has  no  assets  or
liabilities   other  than  those  reflected  in   the   financial
statements previously delivered to the Banks.  At any time  after
the Closing Date, the Parent conducts no business other than that
expressly  permitted  by the terms of this Agreement,  including,
without  limitation,  the  consummation  of,  and  ownership   of
Subsidiaries   purchased  or  created  pursuant   to,   Permitted
Acquisitions.

          Section  4.28  Cash Balances.  The aggregate amount  of
readily  available  cash  or  Cash Equivalent  in  the  Corporate
Concentration Account of the Borrower and its Subsidiaries  shall
not at any time in the aggregate exceed $20 million, including at
all such times, after giving effect to any proposed Borrowing.


SECTION 5.  AFFIRMATIVE COVENANTS.

          The Parent and the Borrower covenant and agree that  on
and  after  the  Closing Date and until the Total Revolving  Loan
Commitment has terminated, and the Obligations are paid in full:

          Section  5.1  Information Covenants.  With  respect  to
the  information required to be delivered pursuant to clauses (a)
through   (d)   below,  the  Borrower  shall   furnish   to   the
Administrative  Agent sufficient copies of such  information  for
the Administrative Agent to promptly furnish such information  to
the  Banks  and  with respect to the information required  to  be
delivered in clauses (e) through (k), the Borrower shall  furnish
to each Bank and to the Administrative Agent:

               (a)   Quarterly Financial Statements.   Within  45
days  after the close of each quarterly accounting period in each
fiscal  year  of  the  Parent (other than  the  fourth  quarterly
accounting  period),  the consolidated and consolidating  balance
sheet  of the Parent and its Subsidiaries as at the end  of  such
quarterly  period  and  the  related consolidated  statements  of
income,  cash  flow  and shareholders' equity  and  consolidating
statements  of  income, for such quarterly  period  and  for  the
elapsed  portion of the fiscal year ended with the  last  day  of
such  quarterly  period,  and in the case  of  such  consolidated
statements  of income setting forth comparative figures  for  the
related periods in the prior fiscal year.

               (b)   Annual Financial Statements.  Within 90 days
after  the  close of each fiscal year of the Parent, the  consoli
dated  and  consolidating balance sheet of  the  Parent  and  its
Subsidiaries  as at the end of such fiscal year and  the  related
consolidated  statements of income, cash flow  and  shareholders'
equity  and  consolidating statements of income for  such  fiscal
year,  setting forth, in the case of such consolidated  financial
statements,  comparative figures for the  preceding  fiscal  year
and,  with  respect  to  such consolidated financial  statements,
certified without qualification by Price Waterhouse or any  other
independent  certified public accountants of recognized  national
standing  reasonably acceptable to the Required  Banks,  in  each
case  together with a report of such accounting firm stating that
in  the course of its regular audit of the consolidated financial
statements  of  the  Borrower,  which  audit  was  conducted   in
accordance  with  generally  accepted  auditing  standards,  such
accounting firm has obtained no knowledge of any Default or Event
of  Default  under  Section 6.1, or if in  the  opinion  of  such
accounting  firm such a Default or Event of Default has  occurred
and is continuing, a statement as to the nature thereof.

               (c)  Monthly Financial Statements.  Within 30 days
after  the  end  of each monthly reporting period  following  the
Closing Date, the consolidated and consolidating balance sheet of
the  Parent  and its Subsidiaries as at the end of  such  monthly
reporting  period and the related consolidated and  consolidating
statements  of income for such monthly reporting period  and  for
the  elapsed portion of current fiscal year ended on the last day
of such monthly reporting period, and in each case setting forth,
in  the  case of such consolidated financial statements,  compara
tive  figures  for the related periods in the prior fiscal  year,
including, without limitation, a division sales analysis  in  the
form of Exhibit H attached hereto.

               (d)   Monthly Reporting.  Within 30 days after the
end  of each month a monthly report and officer's certificate  in
the form of Exhibit I attached hereto.

               (e)   Weekly Cash Flow Reports.  Within 3 business
days  after  the close of each calendar week, a cash flow  report
for  the  preceding week and a cash flow projection for not  less
than  the  next  five  weeks thereafter, in each  case  in  form,
substance  and  detail reasonably satisfactory  to  the  Required
Banks.

               (f)    Management  Letters.   Promptly  after  the
Borrower's  or  the  Parent's receipt  thereof,  a  copy  of  any
"management  letter"  or other material report  received  by  the
Borrower or the Parent from its certified public accountants.

               (g)   Budgets.  Within 45 days after the first day
of  each  fiscal  year  of  the Parent, a  quarterly  budget  and
quarterly financial forecast of results of operations and sources
and uses of cash (in form satisfactory to the Required Banks) for
the  Parent  and  its Subsidiaries and for the Borrower  and  its
Subsidiaries prepared by the Parent for such fiscal year, accompa
nied by a written statement of the assumptions used in connection
therewith, together with a certificate of the Principal Financial
Officer  of the Parent to the effect that such budget  and  finan
cial  forecast  and assumptions are reasonable and represent  the
Borrower's   good   faith  estimate  of  its   future   financial
requirements and performance.  The financial statements  required
to  be delivered pursuant to clauses (a), (b) and (c) above shall
be  accompanied  by a comparison of the actual financial  results
set  forth in such financial statements to those contained in the
forecasts delivered pursuant to this clause (e) together with  an
explanation   of  any  material  variations  from   the   results
anticipated in such forecasts.

               (h)   Officer's Certificates.  At the time of  the
delivery of the financial statements under clauses (a),  (b)  and
(c)  above,  a compliance certificate of the Principal  Financial
Officer  of  the Borrower in the form of Exhibit J (a "Compliance
Certificate")  which  certifies that  such  financial  statements
fairly  present the financial condition and the results of  opera
tions  of the Parent and the Borrower and their respective Subsid
iaries  on  the dates and for the periods indicated, subject,  in
the  case  of interim financial statements, to normally recurring
year-end adjustments and at the time of delivery of the financial
statements  under  clauses  (a) and (b)  above,  such  Compliance
Certificate  shall  certify that such officer  has  reviewed  the
terms  of the Loan Documents and has made, or caused to  be  made
under  his  or her supervision, a review in reasonable detail  of
the  business  and condition of the Parent and the  Borrower  and
their   respective  Subsidiaries  during  the  accounting  period
covered  by  such financial statements, and that as a  result  of
such  review such officer has concluded that no Default or  Event
of  Default  has  occurred during the period  commencing  at  the
beginning  of  the  accounting period covered  by  the  financial
statements accompanied by such certificate and ending on the date
of  such  certificate or, if any Default or Event of Default  has
occurred,  specifying  the  nature and  extent  thereof  and,  if
continuing, the action the Borrower has taken or proposes to take
in   respect  thereof.   The  Compliance  Certificate   delivered
pursuant to the financial statements delivered under clauses  (a)
and  (b)  above shall also set forth the calculations as required
to  establish (i) whether the Parent was in compliance  with  the
provisions  of  Section 6.1 during and  as  at  the  end  of  the
accounting period covered by the financial statements accompanied
by  such  certificate,  (ii) the Adjusted Leverage  Ratio  as  in
effect on the date of such statements for purposes of determining
the  Margin  Percentage, and (iii) the amount of  the  Borrower's
Share of Excess Cash Flow and Retained Equity Proceeds as of  the
date  of  such statements.  At the time of delivery of the  finan
cial  statements  delivered pursuant to  clause  (b)  above,  the
Borrower  shall furnish a certificate in the form of  Exhibit   K
hereto  (the  "Excess Cash Flow Certificate")  of  the  Principal
Financial  Officer of the Borrower setting forth the  calculation
of the amount of Excess Cash Flow for the relevant fiscal year.

               (i)   Notice  of Default or Litigation.   Promptly
and  in any event within three Business Days after any Loan Party
obtains  knowledge thereof, notice of (i) the occurrence  of  any
Default  or Event of Default, (ii) any litigation or governmental
proceeding  pending or threatened against any  Loan  Party  which
could  reasonably  be expected to result in  a  Material  Adverse
Effect  and  (iii) any other event, act or condition which  could
reasonably be expected to result in a Material Adverse Effect.

               (j)  ERISA.

                    (i)   As  soon as possible and in  any  event
     within  10  days after any Loan Party or any member  of  its
     ERISA Controlled Group knows, that:

                         (A)   any Termination Event has occurred
     or will occur, or

                         (B)   any  condition exists with respect
     to  a  Plan which, in the case of an ERISA Plan, presents  a
     material risk of termination of the ERISA Plan and,  in  the
     case of any Plan, presents a material risk of the imposition
     of  a  material excise tax or other liability  on  any  Loan
     Party or any member of its ERISA Controlled Group, or

                         (C)  any Loan Party or any member of its
     ERISA Controlled Group has applied for a waiver of the  mini
     mum  funding  standard under Section  412  of  the  Code  or
     Section 302 of ERISA, or

                         (D)  any Loan Party or any member of its
     ERISA  Controlled Group has engaged in a "prohibited transac
     tion,"  as  defined  in  Section 4975  of  the  Code  or  as
     described in Section 406 of ERISA, that is not exempt  under
     Section 4975 of the Code and Section 408 of ERISA where such
     transaction could reasonably be expected to have a  Material
     Adverse Effect, or

                         (E)   the aggregate present value of the
     Unfunded Benefit Liabilities under all Plans has in any year
     increased to an amount in excess of $10,000,000,  or

                         (F)   any  condition exists with respect
     to a Multiemployer Plan which presents a material risk of  a
     partial or complete withdrawal (as described in Section 4203
     or  4205  of ERISA) by any Loan Party or any member  of  its
     ERISA  Controlled Group from a Multiemployer Plan that would
     have a Material Adverse Effect, or

                         (G)  any Loan Party or any member of its
     ERISA  Controlled  Group  is in  "default"  (as  defined  in
     Section 4219(c)(5) of ERISA) with respect to payments  to  a
     Multiemployer Plan, or

                         (H)    a   Multiemployer  Plan   is   in
     "reorganization" (as defined in Section 418 of the  Code  or
     Section  4241  of ERISA) or is "insolvent"  (as  defined  in
     Section 4245 of ERISA), or

                         (I)   the potential withdrawal liability
     (as  determined in accordance with Title IV of ERISA) of any
     Loan  Party  and  the members of its ERISA Controlled  Group
     with  respect to all Multiemployer Plans has in any year  in
     creased to an amount in excess of  $5,000,000, or

                         (J)   there is an action brought against
     any  Loan Party or any member of its ERISA Controlled  Group
     under  Section 502 of ERISA with respect to its  failure  to
     comply with Section 515 of ERISA,

          a  certificate  of an Authorized  Officer  of  the
          Borrower setting forth the details of each of  the
          events described in clauses (A) through (F)  above
          as applicable and the action which the Borrower or
          the  applicable  member of  its  ERISA  Controlled
          Group  has taken or proposes to take with  respect
          thereto,  together with a copy of  any  notice  or
          filing  from the PBGC or which may be required  by
          the  PBGC  or  other agency of the  United  States
          government with respect to each of the  events  de
          scribed in clauses (A) through (J) above, as appli
          cable.

                    (ii)   As  soon as possible and in any  event
     (i) within three Business Days after the receipt by any Loan
     Party or (ii) within ten Business Days after the receipt  by
     any  member of its ERISA Controlled Group of a demand letter
     from  the  PBGC notifying such Loan Party or such member  of
     its  ERISA  Controlled Group of its final  decision  finding
     liability and the date by which such liability must be paid,
     a  copy  of such letter, together with a certificate of  the
     president  or  Principal Financial Officer of  the  Borrower
     setting  forth  the  action which such Loan  Party  or  such
     member  of its ERISA Controlled Group has taken or  proposes
     to take with respect thereto.

               (k)   SEC  Filings.   Promptly  upon  transmission
thereof,  copies  of all regular and periodic  financial  informa
tion, proxy materials and other information and reports, if  any,
which  any Loan Party shall file with the Securities and Exchange
Commission or any governmental agencies substituted therefore  or
which any Loan Party shall send to its stockholders.

               (l)   Environmental.  Promptly and  in  any  event
within  two  Business  Days after the existence  of  any  of  the
following  conditions, a certificate of an Authorized Officer  of
the  Borrower  specifying in detail the nature of such  condition
and  the applicable Loan Party's proposed response thereto:   (i)
the  receipt  by any Loan Party of any communication (written  or
oral),  whether  from a governmental authority,  citizens  group,
employee  or otherwise, that alleges that such Loan Party  or  an
Environmental  Affiliate  is  not in compliance  with  applicable
Environmental  Laws,  or (ii) any Loan Party shall obtain  actual
knowledge  that there exists any Environmental Claim  pending  or
threatened against such Loan Party or Environmental Affiliate.

               (m)   Other Information.  From time to time,  such
other  information or documents (financial or otherwise)  as  the
Administrative Agent or any Bank may reasonably request.

          Section 5.2  Books, Records and Inspections.  Each Loan
Party  shall, and shall cause each of its Subsidiaries  to,  keep
proper  books  of  record and account in  which  full,  true  and
correct  entries in conformity with GAAP and all requirements  of
law shall be made of all dealings and transactions in relation to
its  business and activities.  Each Loan Party shall,  and  shall
cause each of its Subsidiaries to, permit officers and designated
representatives  of  any Bank to visit and  inspect  any  of  its
properties,  and to examine its books of record and account,  and
discuss the affairs, finances and accounts of each Loan Party  or
any  of its Subsidiaries with, and be advised as to the same  by,
its  and  their  officers and independent accountants,  all  upon
reasonable notice and at such reasonable times as such  Bank  may
desire.  Nothing contained in this Section 5.2 shall preclude any
Loan  Party  from  attending any meeting with such  Loan  Party's
independent accountants.

          Section 5.3  Maintenance of Insurance.  Each Loan Party
shall, and shall cause each of its Subsidiaries to, maintain with
financially sound and reputable insurance companies insurance  on
itself and its properties in at least such amounts and against at
least  such risks as are customarily insured against in the  same
general  area  by  companies engaged in the  same  or  a  similar
business,  which  insurance shall in any event  not  provide  for
materially  less  coverage than the insurance in  effect  on  the
Closing Date as set forth on Schedule 4.19.

          Section 5.4  Taxes.  (a)  Each Loan Party shall pay  or
cause to be paid, and shall cause each of its Subsidiaries to pay
or cause to be paid, when due, all taxes, charges and assessments
and  all  other lawful claims required to be paid  by  such  Loan
Party or such Subsidiaries, except as contested in good faith and
by  appropriate  proceedings diligently  conducted,  if  adequate
reserves have been established with respect thereto in accordance
with GAAP.

               (b)  No Loan Party shall, and shall not permit any
of  its  Subsidiaries to, file or consent to the  filing  of  any
consolidated tax return with any Person (other than the  Borrower
and its Subsidiaries and the Parent).

          Section  5.5   Corporate Franchises.  Each  Loan  Party
shall,  and shall cause each of its Subsidiaries to, do or  cause
to  be  done, all things necessary to preserve and keep  in  full
force  and  effect  its  existence and its  patents,  trademarks,
servicemarks,   tradenames,  copyrights,  franchises,   licenses,
permits,     certificates,    authorizations,     qualifications,
accreditation,  easements,  rights  of  way  and  other   rights,
consents  and approvals except where the failure to  so  preserve
any  of  the foregoing (other than existence) could not, individu
ally  or in the aggregate, reasonably be expected to result in  a
Material Adverse Effect.

          Section  5.6   Compliance with Law.   Each  Loan  Party
shall,  and shall cause each of its Subsidiaries to, comply  with
all  applicable laws, rules, statutes, regulations,  decrees  and
orders  of,  and  all  applicable restrictions  imposed  by,  all
governmental  bodies,  domestic or foreign,  in  respect  of  the
conduct  of  their business and the ownership of their  property,
including,  without  limitation, all Environmental  Laws,  except
such  non-compliance as could not, individually or in  the  aggre
gate,  reasonably  be expected to result in  a  Material  Adverse
Effect.

          Section  5.7   Performance of Obligations.   Each  Loan
Party shall, and shall cause each of its Subsidiaries to, perform
all  of  its obligations under the terms of each mortgage,  inden
ture, security agreement, debt instrument, lease, undertaking and
contract  by  which it or any of its properties is  bound  or  to
which it is a party if the failure to so perform, individually or
in  the  aggregate, could reasonably be expected to result  in  a
Material Adverse Effect.

          Section  5.8   Maintenance of  Properties.   Each  Loan
Party  shall, and shall cause each of its Subsidiaries to, ensure
that its properties reasonably necessary to its business are kept
in good repair, working order and condition, normal wear and tear
excepted,  except to the extent no Material Adverse Effect  could
result therefrom.

          Section  5.9   Further  Assurances.   (a)   The  Parent
shall,  and shall cause each Loan Party to, execute any  and  all
further   documents,   financing   statements,   agreements   and
instruments,  and  take  all  further  action  (including  filing
Uniform Commercial Code and other financing statements, mortgages
and deeds of trust), that may be required under applicable law or
which  the  Required  Banks,  the  Administrative  Agent  or  the
Collateral  Agent may reasonably request, in order to  effectuate
the  Transactions  and in order to grant, preserve,  protect  and
perfect  the validity and first priority of the Liens created  or
intended to be created by the Security Documents.

               (b)   In  addition, from time to time,  each  Loan
Party,  at  its  own cost and expense, will promptly  secure  the
Secured  Obligations by pledging or creating, or  causing  to  be
pledged  or  created, perfected Liens with respect to its  assets
and  properties (and the assets and properties of  its  Subsidiar
ies) of a nature similar to the Collateral as of the Closing Date
as   the  Administrative  Agent  or  the  Required  Banks   shall
reasonably request (it being understood that it is the intent  of
the  parties  that the Secured Obligations shall  be  secured  by
substantially  all  such  assets  of  the  Loan  Parties  granted
pursuant  to  the  Security Documents (including  those  acquired
subsequent  to  the Closing Date)).  Such Liens will  be  created
under  the  Security Documents or such other security agreements,
mortgages, deeds of trust and other instruments and documents  as
are  satisfactory to the Collateral Agent, and  each  Loan  Party
shall  deliver  or  cause to be delivered to  the  Administrative
Agent   all  such  instruments  and  documents  (including  legal
opinions, title insurance policies, surveys and lien searches) as
the   Collateral  Agent  shall  reasonably  request  to  evidence
compliance with this Section 5.9.  The Borrower agrees to provide
such evidence as the Collateral Agent or the Required Banks shall
reasonably  request as to the perfection and priority  status  of
each such Lien.

               (c)   The Parent shall cause each Material  Subsid
iary incorporated or organized after the Closing Date (other than
a  Receivables  Subsidiary) to promptly  execute  and  deliver  a
counterpart  of  the Subsidiary Guaranty, the Security  Agreement
and  any  other instruments or documents related thereto  as  the
Collateral Agent shall reasonably request.

          Section 5.10  Receivables Program Refinancings.  On  or
prior  to  45  days before the maturity date of  the  Receivables
Program,   the   Borrower  shall  furnish   evidence   reasonably
satisfactory to the Required Banks demonstrating either (x)  that
the  Borrower  has refinanced, extended, renewed or replaced  the
Receivables Program, or has written binding commitments therefor,
in  either  case in such amounts and pursuant to such  terms  and
provisions  as  are  sufficient  to  provide  the  Borrower  with
sufficient liquidity for the twelve months following such date or
(y) that on a Pro Forma Basis, it shall have sufficient liquidity
for  such  twelve month period without the renewal,  refinancing,
extension or replacement of the Receivables Program.

          Section  5.11   Maintenance of Corporate  Separateness.
The  Parent  will,  and will cause each of its  Subsidiaries  to,
satisfy customary corporate formalities, including the holding of
regular board of directors' and shareholders' meetings or  action
by   directors  or  shareholders  without  a  meeting   and   the
maintenance  of  corporate  offices  and  records.   Other   than
pursuant  to  any Parent Guaranty or Subsidiary Guaranty  entered
into  pursuant to this Agreement, neither the Parent nor  any  of
its  Subsidiaries  shall make any payment to a  creditor  of  any
other  Subsidiary in respect of any liability of any such  Subsid
iary,  and  no bank account of any Subsidiary shall be commingled
with any bank account of the Parent or any other Subsidiary.  Any
financial  statements distributed to any creditors of any  Subsid
iary   shall   clearly  establish  or  indicate   the   corporate
separateness  of such Subsidiary from the Parent  and  its  other
Subsidiaries.   Finally,  neither  the  Parent  nor  any  of  its
Subsidiaries shall take any action, or conduct its affairs  in  a
manner,  which is likely to result in the corporate existence  of
the  Parent or any of its Subsidiaries being ignored, or  in  the
assets  and  liabilities of the Parent or any of its Subsidiaries
being  substantively consolidated with those of  any  other  such
Person  in  a  bankruptcy,  reorganization  or  other  insolvency
proceeding.

          Section  5.12  Post Closing Opinions.  On or before  10
Business  Days  following  the Closing Date,  the  Administrative
Agent  shall  have received favorable legal opinions  from  local
counsel  satisfactory  to  the  Administrative  Agent  in  Texas,
Oklahoma,  Louisiana and Arkansas with respect to the  perfection
of security interests in the Collateral.

          Section 5.13  Corporate Concentration Account.   On  or
before  45  days  following the Closing Date, the Borrower  shall
transfer  the  cash in the Corporate Concentration Account  to  a
bank  account  in  either California or Illinois (the  "Successor
Corporate  Concentration Account") and shall grant the Banks  (as
defined  in the Existing Credit Agreement) a first priority  lien
in the Successor Corporate Concentration Account.

          Section   5.14    Cash  Sweep.   The  Borrower   hereby
covenants  on each Business Day to sweep cash held at stores  and
local   deposit  or  concentration  accounts  to  the   Corporate
Concentration  Account in accordance with customary  and  typical
past historical practices of the Borrower.

          Section  5.15  Cash Equivalents.  The Borrower and  its
Subsidiaries   shall   hold,  directly  or   beneficially,   Cash
Equivalents  only in a custodial account in which the  Banks  (as
defined  in  the  Existing  Credit Agreement)  have  a  perfected
security  interest held at the same institution as the  Corporate
Concentration Account (the "Custodial Account") and in  no  other
account.

          Section  5.16   Projections.   On  or  before  30  days
following  the  Closing Date, the Borrower shall deliver  to  the
Administrative Agent projections for each fiscal quarter for  the
fiscal  year  ending  closest to December  31,  2001  in  a  form
satisfactory to the Administrative Agent.

SECTION 6.  NEGATIVE COVENANTS.

          Each  of  the  Parent  and the Borrower  covenants  and
agrees  that  on  and  after the Closing  Date  until  the  Total
Revolving Loan Commitment has terminated, and the Obligations are
paid in full:

          Section 6.1  Financial Covenants.

               (a)   Leverage Ratios.  (i)  From February 3, 2001
and thereafter, the Parent shall not permit the Adjusted Leverage
Ratio, as of the last day of each four consecutive fiscal quarter
period then ended (taken as one accounting period), to exceed the
ratio of 4.5:1.

                    (ii)   From  February 3, 2001 and thereafter,
the  Parent  shall  not  permit the ratio of  Consolidated  Total
Senior  Debt to Consolidated Adjusted EBITDA, as of the last  day
of  each four consecutive fiscal quarter period then ended (taken
as one accounting period) to exceed the ratio of 4.0:1.

               (b)   Interest  Coverage Ratio.  The Parent  shall
not  permit  the  ratio  of Consolidated EBITDA  to  Consolidated
Interest Expense for each four consecutive fiscal quarter  period
ended  during  the  time periods set forth below  (taken  as  one
accounting period), to be less than the ratio set forth below:

              Four Fiscal
          Quarters Ending on            Ratio

          February 3, 2001              2.24:1

          From May 5, 2001              2.25:1
          and thereafter

               (c)   Fixed Charge Coverage Ratio.  From  February
3,  2001 and thereafter, the Parent shall not permit the ratio of
(x)  the  sum  of (i) Consolidated EBITDA plus (ii)  Consolidated
Rental  Expense to (y) Consolidated Fixed Charges for  each  four
consecutive  fiscal  quarter  period  (taken  as  one  accounting
period), ending on or after the Closing Date to be less than  the
ratio of 1.25:1.

               (d)   Capital  Expenditures.  The Parent  and  the
Borrower shall not make or incur (or commit to make or incur) and
shall  not  permit any of its Subsidiaries to make or  incur  (or
commit to make or incur) any Capital Expenditures, except Capital
Expenditures  of the Parent and its Subsidiaries  in  any  fiscal
year  of  the  Borrower set forth below not  in  excess,  in  the
aggregate  of the amount (the "Maximum Amount") set  forth  below
opposite such fiscal year:

          Fiscal Year Ending
          Closest to December 31        Maximum Amount

          2000                          $15,000,000

          2001                          $20,000,000 plus 2/3 of the
                                        Retained Equity Proceeds
                                        not to exceed $76,000,000

          2002                          $20,000,000 plus 2/3 of the
                                        Retained Equity Proceeds
                                        not to exceed $84,000,000

provided  that (a) up to $15,000,000 of any Capital  Expenditures
permitted to be incurred during any fiscal year and not  made  in
such fiscal year may be carried over and expended during the next
succeeding fiscal year (it being understood and agreed  that  any
Capital Expenditures made during such next succeeding fiscal year
shall  count, first, against the amount permitted to  be  carried
over to such next succeeding fiscal year pursuant to this proviso
and, second, against any amounts permitted to be made during such
next succeeding fiscal year as set forth in the table above)  and
(b)  the  amount of Capital Expenditures permitted to be incurred
during any fiscal year may be increased to the extent of the then
available Retained Equity Proceeds and Retained Offering Proceeds
and  the  Borrower's  Share of Excess Cash Flow.   Any  Permitted
Acquisition that would otherwise constitute a Capital Expenditure
in  accordance with GAAP shall not be included in the computation
of  the  amount  of  Capital Expenditures  permitted  under  this
Section  6.1(d).  Upon the occurrence of a Permitted  Acquisition
(the  Banks  hereby agree that the Maximum Amount for the  fiscal
year  in  which  such Permitted Acquisition occurs (the  "Subject
Year")  and each fiscal year thereafter will increase by  $20,000
per  store (net of any stores scheduled to be closed as a  result
of  such  Permitted Acquisition) being acquired pursuant to  such
Permitted Acquisition, with the amount of such increase  for  the
Subject Year to be proportionately decreased by multiplying  such
amount  by  a  fraction where the numerator equals the  remaining
number  of  full  months remaining in the Subject  Year  and  the
denominator is twelve.

               (e)   Minimum  Consolidated  EBITDA.   The  Parent
shall  not  permit  the Consolidated EBITDA as  determined  on  a
cumulative basis for the periods beginning on January  30,  2000,
and  ending  on the last day of each fiscal quarter ending  on  a
date  set  forth  below  (in each case taken  as  one  accounting
period), to be less than the amount set forth opposite such date:

                         Minimum Consolidated
          Date                                EBITDA

          First Quarter                     $8,000,000
          Second Quarter                   $20,000,000
          Third Quarter                    $36,000,000

          Section  6.2  Indebtedness.  The Parent shall not,  and
shall  not  permit any of its Subsidiaries to, create, incur,  as
sume,  suffer to exist or otherwise become or remain directly  or
indirectly liable with respect to, any Indebtedness, other than:

               (a)   Indebtedness hereunder and under  the  other
Loan  Documents and any Indebtedness, if any, in relation to  the
Receivables Program;

               (b)   Indebtedness outstanding on the Closing Date
and  set  forth on Schedule 6.2 hereto and (without  duplication)
Indebtedness  (whether  or not outstanding)  under  the  Existing
Credit  Agreement  (including,  without  limitation  and  without
duplication,  with respect to the Existing Credit Agreement,  the
Senior  Notes  and the Senior Subordinated Notes,  including  the
guarantees  thereof  by  the Parent, in the  aggregate  principal
amount not in excess of $500,000,000);

               (c)   Indebtedness of the Borrower or any  of  its
Subsidiaries permitted under Section 6.6;

               (d)   Indebtedness of the Borrower or any  of  its
Subsidiaries  with respect to Capital Leases and  other  purchase
money  Indebtedness,  in each case incurred  to  finance  Capital
Expenditures  permitted under Section 6.1(d), not  in  excess  of
$6,000,000 in the aggregate at any one time outstanding; provided
that any such Indebtedness shall not exceed the purchase price or
the fair market value of the asset so financed;

               (e)   Indebtedness owed by (x) Subsidiaries of the
Borrower  to the Borrower or (y) by any Loan Party to  any  other
Loan Party;

               (f)   Unsecured letters of credit in an  aggregate
stated  amount  equal  to the L/C Sublimit  (as  defined  in  the
Existing   Credit   Agreement)  minus  the  Letters   of   Credit
Outstanding (as defined in the Existing Credit Agreement);

               (g)  Permitted Acquired Indebtedness;

               (h)   Any  other  unsecured  Indebtedness  of  the
Parent and its Subsidiaries in an aggregate outstanding principal
amount not to exceed at any time $1,000,000;

               (i)   Indebtedness of the Borrower resulting  from
the refinancing of Indebtedness permitted by Sections (b) through
(i)  above; provided, however, that (i) the principal  amount  of
any  such refinancing Indebtedness (as determined as of the  date
of  the incurrence of such refinancing Indebtedness in accordance
with  GAAP) does not exceed the principal or face amount  of  the
Indebtedness  refinanced thereby on such date; (ii) the  Weighted
Average  Life to Maturity of such Indebtedness is not  decreased;
(iii)  the  covenants, defaults and similar provisions applicable
to  such  refinancing  Indebtedness or obligations  are  no  more
restrictive  in any material respect than the Indebtedness  being
refinanced and do not conflict in any material respect  with  the
provisions   of   this  Agreement  and  (iv)   such   refinancing
Indebtedness  is  otherwise upon terms  and  conditions  no  more
onerous or restrictive in any material respect (as determined  by
the  Required Banks) on the Borrower than the Indebtedness  being
refinanced; and

               (j)  Indebtedness consisting of trade payables  on
terms  of  more than 90 days incurred in the ordinary  course  of
business  to the extent that such Indebtedness is being contested
in  good faith and by proper proceedings and appropriate reserves
are being maintained with respect thereto; provided, however, the
aggregate amount of such Indebtedness outstanding at any one time
shall not exceed $2.5 million.

          Section  6.3  Liens.  The Parent shall not,  and  shall
not  permit any of its Subsidiaries to, create, incur, assume  or
suffer  to exist, directly or indirectly, any Lien on any of  its
property now owned or hereafter acquired, other than:

               (a)   Liens existing on the Closing Date  and  set
forth on Schedule 6.3 hereto;

               (b)   Liens  created  or contemplated  by  the  Re
ceivables  Program Documents on the Receivables of  the  Borrower
and  its  Subsidiaries transferred to the Receivables  Subsidiary
pursuant thereto;

               (c)   inchoate  Liens  for taxes,  assessments  or
governmental charges not yet due or which are being contested  in
good  faith  by appropriate proceedings diligently conducted  and
with  respect to which adequate reserves are being maintained  in
accordance with GAAP;

               (d)   Statutory Liens of landlords  and  Liens  of
carriers,  warehousemen, mechanics, materialmen and  other  Liens
imposed  by law (other than any Lien imposed by ERISA or pursuant
to  any  Environmental Law) or created in the ordinary course  of
business for amounts not yet due or which are being contested  in
good  faith  by appropriate proceedings diligently conducted  and
with  respect to which adequate bonds have been posted  or  which
are solely informational in nature and do not, and do not purport
to, create a security interest;

               (e)   Liens (other than any Lien imposed by  ERISA
or  pursuant to any Environmental Law) incurred or deposits  made
in  the  ordinary course of business in connection with  workers'
compensation,  unemployment insurance and other types  of  social
security,  or  to  secure the performance of  tenders,  statutory
obligations,  surety and appeal bonds, bids,  leases,  government
contracts,  performance  and  return-of-money  bonds  and   other
similar obligations (exclusive of obligations for the payment  of
borrowed money);

               (f)   Easements (including construction, operating
and  reciprocal easement agreements), rights-of-way,  zoning  and
similar  restrictions  and other similar  charges,  covenants  or
encumbrances  not interfering with the ordinary  conduct  of  the
business of the Borrower or any of its Subsidiaries and which  do
not  detract materially from the value of the property  to  which
they  attach or impair materially the use thereof by the Borrower
or  any  of  its Subsidiaries or materially adversely affect  the
Liens of the Collateral Agent or the Banks therein;

               (g)  Liens granted to the Collateral Agent for the
benefit  of  the  Secured  Creditors  pursuant  to  the  Security
Documents securing the Secured Obligations;

               (h)   Judgment Liens so long as the claims secured
thereby do not exceed $10,000,000 in the aggregate and are  being
contested in good faith pursuant to appropriate proceedings;

               (i)   Liens created pursuant to Capital Leases and
to secure other purchase-money Indebtedness permitted pursuant to
Section  6.2(d), provided that such Liens are only in respect  of
the   property  or  assets  subject  to,  and  secure  only,  the
respective Capital Lease or other purchase-money Indebtedness;

               (j)   Liens  in  addition to  those  listed  above
provided  that the obligations secured thereby shall  not  exceed
$50,000 for any such Lien or $1,000,000 in the aggregate for  all
such Liens; and

               (k)  Liens under the Existing Credit Agreement.

          Section 6.4  Restriction on Fundamental Changes.

               (a)   The  Parent shall not, and shall not  permit
any   of   its  Subsidiaries  to,  enter  into  any   merger   or
consolidation, or liquidate, wind-up or dissolve (or  suffer  any
liquidation or dissolution), discontinue its business or  convey,
lease, sell, transfer or otherwise dispose of, in one transaction
or  series  of transactions, all or any substantial part  of  its
business  or property, whether now or hereafter acquired,  except
(i)  as  otherwise  permitted under Section  6.5,  and  (ii)  any
wholly-owned Subsidiary of the Borrower may merge into or convey,
sell,  lease or transfer all or substantially all of  its  assets
to,  the  Borrower  or any other wholly-owned Subsidiary  of  the
Borrower.

               (b)  The Parent shall not and shall not permit any
of its Subsidiaries to, amend its certificate of incorporation or
by-laws  to the extent such amendment is adverse to the Banks  in
any respect.

          Section 6.5  Sale of Assets.  The Parent shall not, and
shall not permit any of its Subsidiaries to, convey, lease, sell,
transfer or otherwise dispose of (or agree to do so at any future
time) all or any part of its property or assets, except (i) sales
of  inventory in the ordinary course of business; (ii)  sales  in
the ordinary course of business of furniture, fixtures, leasehold
improvements and equipment which, consistent with past  practice,
is  uneconomic,  obsolete or no longer useful  in  its  business;
(iii) sales of Receivables pursuant to and in accordance with the
provisions  of the Receivables Program Documents; (iv)  sales  in
connection with store closings provided that such party  complies
with  the  Existing  Credit  Agreement  and  Section  2.11(a)(vi)
hereof; (v) sale of the Hawker 400 corporate aircraft for a  fair
value  provided  the  parties comply  with  the  Existing  Credit
Agreement and sales permitted under Section 6.13 hereof and  (vi)
sales  of  other  assets  of the Borrower  and  its  Subsidiaries
provided  that  (x)  at least 80% of the aggregate  consideration
therefor  shall  be in the form of cash or Cash Equivalents,  (y)
the  aggregate Net Cash Proceeds or net book value, whichever  is
greater, of all assets sold or otherwise disposed of pursuant  to
this clause (vi) shall not exceed 5% of Consolidated Net Tangible
Assets  during any fiscal year of the Borrower and  (z)  the  Net
Cash  Proceeds  of each such sale are applied in accordance  with
the  provisions  of  the  Existing Credit  Agreement  or  Section
2.11(a).

          Section 6.6  Contingent Obligations.  The Parent  shall
not,  and shall not permit any of its Subsidiaries to, create  or
become  or  be liable with respect to any Contingent  Obligation,
except:

               (a)   pursuant to the Parent Guaranty,  Subsidiary
Guaranty,  the  Security  Documents or  the  Receivables  Program
Documents; and

               (b)  Contingent Obligations which are in existence
on  the  Closing  Date and which are set forth on  Schedule  6.6,
including,  without limitation, the guarantees, if  any,  by  the
Borrower  of the obligations under the Existing Credit Agreement,
of the Senior Notes and of the Senior Subordinated Notes.

          Section  6.7   Dividends.  The Parent  shall  not,  and
shall  not  permit  any  of  its Subsidiaries  to  (x)  make  any
Restricted  Payment  or (y) declare or pay any  dividends  (other
than  dividends payable solely in common stock),  or  return  any
capital  to,  its  stockholders or authorize or  make  any  other
distribution,  payment or delivery of property  or  cash  to  its
stockholders as such, or redeem, retire, purchase or otherwise ac
quire,  directly or indirectly, any shares of any  class  of  its
capital  stock  now or hereafter outstanding (or any  options  or
warrants issued with respect to its capital stock), or set  aside
any  funds  for any of the foregoing purposes (all the  foregoing
"Dividends"), except that

               (a)   Dividends may be made to the Borrower or any
of its Subsidiaries by any of its wholly-owned Subsidiaries;

               (b)   so  long as there shall exist no Default  or
Event  of  Default (both before and after giving  effect  to  the
payment thereof) the Borrower may make Restricted Payments to the
Parent, so long as the proceeds thereof are promptly used by  the
Parent  to  pay  operating  and administrative  expenses  in  the
ordinary  course of business and other similar corporate overhead
costs   and  expenses;  provided  that  the  maximum  amount   of
Restricted  Payments  made pursuant to this  clause  (b)  in  any
fiscal  year  of  the Borrower shall not exceed $500,000  in  the
aggregate  and shall only be made if there exists no  Default  or
Event  of  Default (both before and after giving  effect  to  the
payment thereof);

               (c)   so  long as the Borrower is a member of  the
same  consolidated  group as the Parent for  federal  income  tax
purposes,  payments required by such Person pursuant to  the  Tax
Sharing  Agreement  as  in effect on the Closing  Date  shall  be
permitted; and

               (d)  the Parent may make, and the Borrower may pay
cash  Restricted Payments to the Parent to enable the  Parent  to
make,  payments  to repurchase the Parent's common  stock  and/or
options  to purchase the Parent's common stock held by directors,
executive  officers,  member of management or  employees  of  the
Parent  or  any  of  its Affiliates upon the  death,  disability,
retirement  or termination of such director, executive  officers,
member  of  management or employee, so long as (x) no Default  or
Event  of Default then exists or would exist after giving  effect
thereto and (y) the aggregate net amount of cash expended by  the
Borrower and the Parent pursuant to this clause (d) in any fiscal
year shall not exceed $2,000,000.

          Section  6.8   Advances, Investments  and  Loans.   The
Parent  shall  not, and shall not permit any of its  Subsidiaries
to,  lend money or credit or make advances to any Person,  or  di
rectly  or  indirectly purchase or acquire any stock, obligations
or  securities of, or any other interest in, or purchase  all  or
substantially all of the assets of, or make any capital  contribu
tion  to  any  Person  (each an "Investment"),  except  that  the
following shall be permitted:

               (a)   accounts receivable owned by the Parent  and
its  Subsidiaries,  if  created in the  ordinary  course  of  the
business  of  the  Parent  and its Subsidiaries  and  payable  or
dischargeable in accordance with customary trade terms;

               (b)  (i) intercompany loans and advances permitted
by  Section 6.2(e) and  (ii) loans by the Borrower to the  Parent
to  finance  the  cash  portion  of Permitted  Acquisitions,  the
proceeds  of which shall be used within one Business Day directly
or   indirectly  by  the  Parent  to  consummate  such  Permitted
Acquisition,  which loans shall be evidenced by  an  Intercompany
Note pledged by the Borrower to the Collateral Agent;

               (c)   loans and advances by the Borrower  and  its
Subsidiaries  to their employees in the ordinary  course  of  its
business  not exceeding $5,000,000 in the aggregate  at  any  one
time outstanding;

               (d)   Investments  by  the  Borrower  in  the   Re
ceivables   Subsidiary  to  the  extent   contemplated   by   the
Receivables Program;

               (e)   evidences of Indebtedness issued by the  pur
chaser  of  assets and received by the Borrower  or  any  of  its
Subsidiaries  in  connection  with  asset  sales  to  the  extent
permitted by Section 6.5(vi);

               (f)   extensions of credit to the customers of the
Parent or its Subsidiaries in the ordinary course of the business
of  the  Parent  or such Subsidiary pursuant to any  credit  card
programs  to enable such customer to purchase inventory from  the
Parent or any of its Subsidiaries;

               (g)   Investments  by the Parent or  the  Borrower
constituting  a Permitted Acquisition and related Investments  by
the  Parent  or the Borrower in one or more of their Subsidiaries
in  connection  with,  and substantially contemporaneously  with,
such  Permitted  Acquisition; provided that the  Parent  and  the
Borrower shall have complied with all of the terms and conditions
set forth in the definition of Permitted Acquisition;

               (h)  other Investments by the Parent, the Borrower
or  any Subsidiary not to exceed $5,000,000 in any fiscal year of
the Borrower;

               (i)  Investments in customers of the Parent or its
Subsidiaries  received  in the ordinary  course  of  business  in
exchange  for receivables owed by such customer to the Parent  or
such Subsidiary as a result of the workout of such receivable  or
the bankruptcy of such customer; and

               (j)  the Borrower and its Subsidiaries may acquire
and hold Cash Equivalents held in the Custodial Account.

          Section 6.9  Transactions with Affiliates.  The  Parent
shall not, and shall not permit any of its Subsidiaries to, enter
into  any transaction or series of related transactions,  whether
or  not  in  the ordinary course of business, with any  Affiliate
(other than a Loan Party), other than (i) on terms and conditions
substantially  as favorable to the Parent or such  Subsidiary  as
would  be  obtainable  at  the time in a comparable  arm's-length
transaction with a Person other than an Affiliate, (ii)  pursuant
to  the  Receivables Program, (iii) Restricted Payments permitted
to  be paid to the extent provided in Section 6.7, (iv) leases in
existence on the date hereof entered into with PR Investments and
described  on  Schedule 6.9 hereto, (v) the consulting  agreement
dated  as of February 1, 1997, by and among the Parent and Bernie
Fuchs  and  described  on  Schedule 6.9  hereto  and  (vi)  those
Investments permitted pursuant to Section 6.8.

          Section  6.10   Limitation on  Voluntary  Payments  and
Modifications  of Certain Documents.  The Parent shall  not,  and
shall  not  permit any of its Subsidiaries to, (a) make  any  vol
untary  or  optional payment or prepayment on  or  redemption  or
acquisition for value of (including, without limitation,  by  way
of  depositing  with the trustee with respect  thereto  money  or
securities before due for the purpose of paying when due)  or  ex
change  of  any  Indebtedness other  than  (i)  the  Indebtedness
hereunder and under the other Loan Documents, (ii) so long as  no
Default  or Event of Default has occurred and is continuing,  any
Indebtedness outstanding under the Existing Credit Agreement  and
the Loan Documents (as defined in the Existing Credit Agreement),
(b) amend, modify, supplement, or waive, or permit the amendment,
modification, supplementation, or waiver of, any provision of any
Transaction   Document  (as  defined  in  the   Existing   Credit
Agreement) provided, however, that any such Transaction  Document
may  be amended, modified, supplemented or waived in a manner not
materially  adverse to the Administrative Agent or the  Banks  or
(c) resign as Servicer under the Receivables Program.

          Section  6.11   Changes in Business.  The Parent  shall
not,  and shall not permit any of its Subsidiaries to, enter into
any  business  which  is  substantially different  from,  or  not
reasonably  incidental to, that conducted by the Parent  or  such
Subsidiary, as the case may be, on the Closing Date after  giving
effect  to  the Transactions; provided that the Parent shall  not
incur,  and  shall  not  become  liable  with  respect  to,   any
Indebtedness  other  than  as  expressly  permitted  pursuant  to
Section 6.2.

          Section  6.12  Certain Restrictions.  The Parent  shall
not,  and shall not permit any of its Subsidiaries or any  Person
controlling the Borrower to, enter into any agreement (other than
the   Loan   Documents  and  agreements  evidencing  Indebtedness
outstanding on the Closing Date, in each case as in effect on the
Closing Date) which restricts the ability of the Parent or any of
its  Subsidiaries (other than the Receivables Subsidiary) to  (a)
enter into amendments, modifications or waivers of the Loan  Docu
ments,  (b)  sell, transfer or otherwise dispose  of  its  assets
(other than the Receivables), (c) create, incur, assume or suffer
to  exist  any  Lien  upon any of its property  (other  than  the
Receivables),  (d)  create, incur, assume,  suffer  to  exist  or
otherwise become liable with respect to any Indebtedness, or  (e)
pay  any  Dividend,  provided that Capital Leases  or  agreements
governing  purchase money Indebtedness which contain restrictions
of  the  types referred to in clauses (b) or (c) with respect  to
the  property  covered  thereby shall be permitted.   The  Parent
shall  not, and shall not permit any of its Subsidiaries  or  any
Person  controlling the Borrower to, enter into any amendment  of
the  Receivables Program Documents as in effect  on  the  Closing
Date  or  any refinancing of the Receivables Program  that  would
materially  and  adversely affect any  Loan  Party's  ability  to
perform  its Obligations under this Agreement or any  other  Loan
Document.

          Section  6.13  Sales and Leasebacks.  The Parent  shall
not, and shall not permit any of its Subsidiaries to, become  lia
ble,  directly or indirectly, with respect to any lease,  whether
an  operating lease or a Capital Lease, of any property  (whether
real  or  personal  or  mixed) whether  now  owned  or  hereafter
acquired,  (i) which the Parent or such Subsidiary  has  sold  or
transferred  or  is to sell or transfer to any other  Person,  or
(ii)  which the Parent or such Subsidiary intends to use for  sub
stantially the same purposes as any other property which has been
or  is  to  be  sold  or  transferred by  the  Borrower  or  such
Subsidiary  to  any other Person in connection with  such  Lease,
other  than such transactions the Net Cash Proceeds of  which  in
the  aggregate  do  not  exceed $10,000,000  plus  the  Net  Cash
Proceeds   from   any  sale,  transfer  or  assignment   of   the
Jacksonville    Distribution    Center;    provided,     however,
notwithstanding anything contained in this Agreement, the  Parent
and  any  of  its Subsidiaries may sell, transfer or  assign  the
Jacksonville  Distribution  Center provided  that  the  Net  Cash
Proceeds  resulting therefrom are used to prepay the loans  under
the  Existing  Credit Agreement in accordance with  that  certain
letter dated February 3, 2000.

          Section  6.14  Plans.  The Parent shall not, nor  shall
it  permit any member of its ERISA Controlled Group to, take  any
action  which would increase the aggregate present value  of  the
Unfunded  Benefit Liabilities under all Plans  to  an  amount  in
excess of $15,000,000.

          Section  6.15  Limitation on Dispositions of Subsidiary
Stock.   The  Parent shall not, nor shall it permit  any  of  its
Subsidiaries to, directly or indirectly sell, assign,  pledge  or
otherwise encumber or dispose of, or issue or permit any  of  its
Subsidiaries to issue to any other Person, any shares of  capital
stock  or  other  equity securities of (or  warrants,