Trading Statement

Topps Tiles PLC
01 October 2004



                                TOPPS TILES PLC

Pre Close Trading Update

As the UK's largest tile and wood flooring specialist goes into its close period 
for the 53 weeks ending 2 October 2004, the Board of Topps Tiles Plc 
(the 'Company') is pleased to announce that the Company has continued to enjoy 
buoyant trading conditions with like for like sales growth of in excess of 
20 per cent. Accordingly, the Board expects that the Company will report profits 
before taxation for the period, in the region of £33.5 million.

The Company will announce results for 53 weeks ending 2 October 2004 
on 30 November 2004.

Enquiries:

Ann-marie Wilkinson/Sarah Landgrebe
Bell Pottinger Corporate & Financial
Tel: [phone]




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