Trading Statement

Topps Tiles PLC
26 September 2007

                                 TOPPS TILES PLC
                 Pre-Close Trading Update and Directorate Change

Topps Tiles Plc (the 'Company'), the UK's largest ceramic tile and wood flooring 
specialist, is providing the following update to trading for the 52 weeks ended 
30 September 2007, prior to entering its close period.

The Company expects to report overall revenue growth of approximately 15% to
£208m (2006: £180.2m) with like-for-like revenues for the period expected to be
4.6% above the same period last year which has been achieved despite the
continuing challenging retail market. The Board expects operating profit, for
the period, to be in the region of £44 million (2006: £40.0 million) to give
profit before tax of approximately £38 million (2006: £39.1 million).

The UK is expected to show overall revenue growth in excess of 11% (2006: up 
4.0%) with like-for-like revenue up 4.5% (2006: -1.8%). Holland will show 
overall revenue growth in the region of 29% (2006:  28%) and like-for-like 
revenue up 10% (2006: 15.3%).

The Group's new store opening target of net 30 new stores in the UK and a net 5
in Holland has been met. The group now has a total of 302 stores in the UK and
20 in Holland.


Directorate Change

Topps Tiles announces that Matt Williams, who was appointed Chief Operating
Officer in 2004, will be appointed Chief Executive Officer with effect from 1
November 2007.


Nick Ounstead, current Chief Executive Officer will be appointed to Business
Development Director remaining on the executive Board. Nick will take on
responsibility for buying, overseas and Group business development.

The Company will announce its results for the 52 weeks ending 30 September 2007 
on Tuesday 27th November 2007.


For further information please contact:

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



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