Trading Statement

Topps Tiles PLC
16 March 2004

16th March 2004

                                 Topps Tiles plc
                        Interim Pre Close Trading Update


Topps Tiles, the UK's largest tile and wood flooring specialist, is pleased to
announce continued strong trading. Like for like sales are in excess of 20% and
profit before tax for the six month period ending 3rd April 2004 is now expected
to be in the region of £15 million, significantly ahead of market expectations.

Topps Tiles expects to announce interim results for the six months to 3rd April
2004 on 26th May 2004.

At the time that the interim results are announced, the board expects to
announce proposals for the company to carry out a share spilt.

Nick Ounstead, Chief Executive of Topps Tiles said:

'Whilst this is proving to be an exceptional first half, sustaining the current
level of like-for-like sales growth for the remainder of the financial year
could prove challenging given very strong figures for the corresponding period
last year.'

'With our share price currently in excess of 650p, we believe that a share split
will increase liquidity by making our shares more affordable and accommodate
investors who are deterred by the current price level.'


Enquiries:

Ann-marie Wilkinson/Sarah Landgrebe
Bell Pottinger Corporate & Financial            0207 861 3232



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