Trading Update

Topps Tiles PLC
03 October 2006



                                TOPPS TILES PLC
                                        
                                 Trading Update
                                        
Topps Tiles Plc (the 'Company'), the UK's largest ceramic tile and wood 
flooring specialist, announces a trading update for the 52 weeks ended 30 
September 2006.

The Company expects to report overall revenue growth of approximately 4% to 
£180.2m (2005: £173.3m) with like-for-like revenues for the period expected to 
be 1.8% below the same period last year. Accordingly profit before tax for the 
period is expected to be in the region of £39.0m after exceptional costs of 
approximately £1.1m relating to the recent return of cash to shareholders
(2005:£39.2m including £1.7m of exceptional profit).

Although the market remains challenging, the Company has seen an improvement 
over the last 5 weeks with overall sales increasing by 9.0% and like for like
sales increasing by 1.9% over the same period last year.

The Company also announces that on 2 October 2006 it acquired the remaining 
50% shareholding of the Dutch 50:50 Joint Venture. The Company currently trades
from 15 stores in Holland and intends to increase its new store opening 
programme to a minimum of 5 new stores each financial year.

The Company will announce its results for the 52 weeks ending 30 September 
2006 on Tuesday 28 November 2006.

                                     - ends-

For further information please contact:

Ann-marie Wilkinson/Sarah Landgrebe /Alexandra Walton

Bell Pottinger Corporate & Financial: 020 7861 3232



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