FINANCE NOTES

          KS-based Worldwide Sports & Recreation announced plans
     to buy Bolle for $5.25 a share in cash, or about $85M,
     including "assumed debt."  Worldwide Sports supplies optical
     products such as binoculars and rifle scopes while Bolle
     designs, manufactures and markets premium sunglasses,
     goggles and safety eyewear (DENVER POST, 11/27).  The deal
     "is expected to close in January" (K.C. STAR, 11/27)....SME
     Power Branding, which was recently acquired by SFX
     Entertainment (see THE DAILY, 11/24), has gross sales
     "estimated" at $3.5M and 25 employees working with clients
     like the NBA.  SME Senior Partner & COO Ed O'Hara and SME
     Senior Partner & CMO Greg Economou "become vice presidents
     for the brand division at SFX Sports" (N.Y. TIMES, 11/26).