FINANCE NOTES

          The Marquee Group announced financial results for the
     year ended December 31, 1997, its first complete year as a
     public company.  For the year, revenues were $21.3M versus
     $2.9M for the previous year.  Earnings before interest,
     taxes, depreciation and amortization and non-recurring
     charges were $0.5M compared to a loss of $1.9M in '96.  For
     '97, the company posted a slight operating loss of $23,000
     compared to a loss of $2M the previous year.  The net loss
     for the year was $1.3M with a net loss per share of $0.15. 
     This compares with the previous year's net loss of $2.4M and
     net loss per common share of $1.03 (Marquee Group)....In CO,
     Erika Gonzalez reported that retailers nationally posted
     $1.68B in sales of snow sports equipment from August '97 to
     January '97, a 3.7% drop from the same period last year,
     according to SnowSports Industries America.  The group cited
     El Nino-related weather problems across the country as the
     reason for the decline (ROCKY MOUNTAIN NEWS, 3/17).