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TOPPS FIRST QUARTER SALES DOWN CLOSE TO $30M FROM LAST YEAR

     The Topps Co. announced yesterday that their first quarter
sales were down almost $30M compared to the same period last
year.  Largely due to the baseball strike, Topps had net sales
ending May 27, 1995 of $67,432,000, down from $94,498,000 in '94.
Net income decreased to $4,640,000 as compared with last year's
$10,746,000.  Topps attributed the drop in profit to the
lingering effects of the baseball strike which impacted the sale
of baseball cards (Topps).

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