Trading Statement

Topps Tiles PLC
23 March 2005




                                   Topps Tiles

                        Interim Pre Close Trading Update

Topps Tiles, the UK's biggest ceramic tile and wood flooring specialist is
pleased to announced that overall turnover for the 26 week period ended 2 April
2005 is expected to be in the region of £87 million, with like for like sales
for the same period expected to be an increase of 8%. However in the last four
weeks we have experienced very tough trading with like-for-like sales for these
four weeks alone running at between 2-3% below the same period last year.

Operational profit before tax is expected to be approximately £19.5 million. In
addition, there is an exceptional profit on property disposals of £1.5 million
to give a 26 week total profit before tax in the region of £21 million, an
approximate increase of 35% on last years 27 week comparative.

The Board expects to announce its interim results for the 26 week period to 2
April 2005 on Tuesday 24 May 2005.


Enquiries:

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




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