EXHIBIT 99

             IMPORTANT FACTORS REGARDING FORWARD-LOOKING STATEMENTS

     The  following  factors,  among others,  could cause the  Company's  actual
results  and   performance  to  differ   materially   from  those  contained  in
forward-looking  statements made in this report and presented elsewhere by or on
behalf of the Company from time to time.

Ability to Achieve Future Growth

     The  Company's  ability to profitably  open stores in  accordance  with its
expansion plan and to increase the financial  performance of its existing stores
will be a significant  factor in achieving future growth.  The Company's ability
to profitably open stores will depend, in part, on matters not completely within
the Company's  control  including,  among other  things,  locating and obtaining
store  sites that meet the  Company's  economic,  demographic,  competitive  and
financial  criteria,  and the  availability  of  capital  on  acceptable  terms.
Further,  increases  in  comparable  store sales will  depend,  in part,  on the
soundness and successful execution of the Company's merchandising strategy.

Seasonality

     The Company is an agricultural  specialty  retailer,  and  consequently its
sales  fluctuate  with the seasonal  needs of the  agricultural  community.  The
Company  responds to this  seasonality by attempting to manage  inventory levels
(and the associated  working capital  requirements) to meet expected demand, and
by  varying  to a  degree  its use of  part-time  employees.  Historically,  the
Company's  sales and operating  income have been highest in the second and third
quarters of each fiscal year due to the farming  industry's  planting season and
the sale of seasonal products.

Weather and Business Conditions

     Unseasonable  weather and excessive rain,  drought, or early or late frosts
may affect the Company's sales and operating income. In addition,  the Company's
sales volume and income from operations depend  significantly  upon expectations
and economic conditions relevant to consumer spending and the farm economy.

Regional Economy

     The  majority  of  the  Company's   existing  stores  are  located  in  the
Northeastern  United Sates and the Company's  expansion  plan includes  locating
stores in Midwestern and Southeastern  United States. As a result, the Company's
sales and  profitability  are largely  dependent on the general  strength of the
economy in these regions.

Competition

     The Company faces  competition  primarily from other chain and single-store
agricultural  specialty  retailers,  and from mass merchandisers.  Some of these
competitors have  substantially  greater  financial and other resources than the
Company.

     Currently,  most of the  Company's  stores do not  compete  directly in the
markets of other agricultural  specialty retail chains.  However,  the Company's
expansion  plans  will  likely  result in new  stores  being  located in markets
currently serviced by one or more of these chains, and there can be no assurance
that these chains,  certain of which have announced  expansion  plans,  will not
expand into the Company's markets.

     In  addition,  the Company  competes in over half of its markets  with mass
merchandisers.  The  Company  believes  that its  merchandise  mix and  level of
customer   service   currently   successfully   differentiate   it   from   mass
merchandisers,  and  that  as  a  result  the  Company  has  to  date  not  been
significantly  impacted by competition from mass merchandisers.  However, in the
past certain mass  merchandisers  have modified  their product mix and marketing
strategies  in an effort  apparently  intended  to permit  them to compete  more
effectively  in the Company's  markets,  and it is likely that these effort will
continue by these and other mass merchandisers.