For the Year Ended
                                                 --------------------
                                                     December 31,
                                                   ----------------
                                                 2001            2000
                                              ----------      ----------
Sales, net                                   $   585,661        $  564,070

Cost of sales                                    144,250           143,223
                                             -----------       -----------
Gross profit                                     441,411           420,847

Selling, general and administrative expense      425,124           511,543

Income (Loss) from operations                     16,287          (90,696)

Interest expense                                   4,536             2,300
                                             -----------       -----------
Income (loss) before provision for income
taxes                                             11,751          (92,996)
                                             -----------       -----------
Income tax benefit                                     -          (12,750)
                                             -----------       -----------
Net income (loss)                             $   11,751        $ (80,246)
                                             ===========       ===========
Net income (loss) per share
 - Basic                                        $   0.01        $   (0.09)
                                             ===========       ===========
 - Diluted                                      $   0.01        $   (0.09)
                                             ===========       ===========