Trading Statement

Topps Tiles PLC
28 September 2005



                                TOPPS TILES PLC

                           Pre Close Trading Update

Topps Tiles Plc (the 'Company'), the UK's largest tile and wood flooring
specialist, announces a trading update, for  the 52 weeks ending 1 October 2005,
ahead of its close period.

The Company achieved in the period overall sales growth of circa 12% and like
for like sales growth in the region of  3.5%, against very strong comparables
for the prior year period.

Accordingly the Board expects that the company will report profit before tax for
the period in the region of £39.3  million (including exceptional property
profits of £1.7million) an increase of over 16% against the prior year period.

Current trading conditions remain tough with the last 8 weeks running
approximately 4% below the same period last year  on a like for like basis, set
against very strong comparables of over 20%.

The Company will announce its results for the 52 weeks ending 1 October 2005 on
29 November 2005.

The Company also announces that on 28 September 2005 the Company cancelled
172,070 Ordinary Shares of 2.5p each, held  previously as Treasury Shares.
Following the cancellation of such Treasury Shares, the Company holds nil
Ordinary  Shares in Treasury and the total Ordinary Shares in issue is 226,059,
515.

Enquiries:

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




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