SBD/24/Finance

FINANCE NOTES

          AL-based Hibbert Sporting Goods announced the pricing
     of an IPO of 1,133,197 shares of common stock at $27.75 per
     share.  The offering is being underwritten by Smith Barney,
     NationsBanc Montgomery Securities, the Robinson-Humphrey Co.
     and BancAmerica Robertson Stephens (Hibbert Sporting Goods).
     ...The NHLPA is "trying to encourage players to buy" off-ice
     disability insurance, as players won't receive such
     insurance under the CBA in effect until 2004.  The NHLPA
     says there around 200 NHL players who don't have the off-ice
     disability insurance (DETROIT NEWS, 10/24).

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