Trading Statement

Topps Tiles PLC
26 March 2008

                                Topps Tiles Plc
                         Pre-close period Trading Update
                               and Board changes


Topps Tiles Plc (the 'Company'), the UK's largest tile and wood flooring
specialist, reports on trading for the 26 week period ended 29 March 2008, prior
to entering its close period. The Board will announce interim results for the 26
week period to 29 March 2008 on Wednesday 28 May 2008.

We expect to report that overall revenue growth remains positive and will be in
the region of £106 million (2007: £101.8 million), up 4.1%, with like-for-like
revenue expected to show a decline of 0.5% (2007: up 4.4%).

The UK business is expected to show overall revenue growth of 4% (2007: up
11.7%). The retail environment continues to be very challenging and we expect to
report that like-for-like revenue will show a decline of 0.5% (2007: +4.0%).

Holland is expected to show overall revenue growth in the region of 7% (2007: up
35%) and like-for-like revenue will decline by 3% (2007: up 19%).

Gross margin for the group over the first half is likely to be broadly in line
with 06/07 full year margin.

The Board expects operating profit, for the 26 week period, to be in the region
of £20.7 million (2007: £21.3 million).

Interest charges for the group will be around £3.1 million (2007 : £2.8
million).

In addition to the above results it is anticipated that there will be a marked
to market fair value (non cash) loss on interest rate hedging of £2.0 million
(2007 : zero). Due to the nature of the underlying financial instrument IAS39
does not allow hedge accounting to be applied to these losses and hence this
charge is being applied direct to the P&L rather than offset against balance
sheet reserves. The board intend to exclude this loss from any dividend
calculation due to its notional nature.

Including this notional charge, profit before tax for the period will be in the
region of £15.5 million (2007: £18.7 million).

Our balance sheet remains stable and there have been no significant changes in
the financial position of the Group since the publication of the Annual Report
for the year ended 29 September 2007.

The Group has a new store opening target of a net 20 new UK stores and will have
opened 8 in the period. The UK business is now trading from 309 stores.

In Holland we have continued to trade 20 stores throughout the period and
envisage opening 1 or 2 in the second half of the financial year.

The Board is pleased to announce that Alan White, currently CEO of N Brown Group
plc, will be joining the Board as a non-executive director with effect from 1
April 2008.

Alan McIntosh will be resigning from the Board with effect from the end of
March. Alan has been on the board for 10 years and the board would like to
extend their sincere thanks to him for his contribution over that period and for
all of his support and guidance.

Commenting on trading, Matt Williams, CEO said:

'The negative economic backdrop is translating into an increasingly challenging
consumer market and the Board does not envisage the environment changing in the
short term.  We are, however, pleased with the resilience the business has shown
over the last few months and we are confident the business model remains robust
and will serve us well during the current difficult period.'


Enquiries:
Ann-marie Wilkinson / Emma Kent
Bell Pottinger Corporate & Financial                             020 7861 3232

Matthew Williams, Chief Executive Officer
Rob Parker, Finance Director                                     0161 486 2400






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