**Exhibit
      99.1**





**Cost-U-Less
      Reports September 2007 Sales Results**








Bellevue,
      WA, October 4, 2007





Cost-U-Less,
      Inc. (the “Company”) (Nasdaq: CULS) today reported an increase of 4.7% in same
      store sales (stores open a full 13 months), for the five weeks ended September
      30, 2007 (September 2007). For the corresponding period a year ago (September
      2006), the Company experienced a same store sales increase of 6.7%.





Same
      store sales increases for the following fiscal periods were:





Fiscal
                Month
            Fiscal
                Second Quarter
            Fiscal
                YTD5
                weeks
            13
                weeks
            39
                weeksEnding
                September 30, 2007
            4.7%
            5.7%
            3.7%Ending
                October 1, 2006
            6.7%
            3.5%
            3.3%








Total
      sales for September 2007 increased 5.6% to $23.2 million, compared to $22.0
      million for the corresponding period a year ago.





Total
      sales for the following fiscal periods ($ in millions) were:





Fiscal
                Month
            Fiscal
                Second Quarter
            Fiscal
                YTD5
                weeks
            13
                weeks
            39
                weeksEnding
                September 30, 2007
            $23.2
            $57.9
            $168.9Ending
                October 1, 2006
            $22.0
            $54.6
            $162.9





Cost-U-Less
      currently operates eleven stores in the Caribbean and Pacific region: U.S.
      Virgin Islands (2), Netherlands Antilles (2), Hawaiian Islands (2), California
      (1), Guam (2), American Samoa (1), and Republic of Fiji (1). The Company builds
      its business through delivering high-quality U.S. and local goods, progressive
      merchandising practices, sophisticated distribution capabilities, and superior
      customer service, primarily to island markets. Additional information about
      Cost-U-Less is available at www.costuless.com.





This
      press release contains statements that are forward-looking. These statements
      are
      made pursuant to the safe harbor provisions of the Private Securities Litigation
      Reform Act of 1995. Such statements, including comparable store sales
      expectations, trends in or expectations regarding the Company’s revenue growth,
      and the Company’s growth plans are all based on currently available operating,
      financial, and competitive information and are subject to various risks and
      uncertainties that could cause actual results to differ materially from
      historical results or those anticipated, including that the Company may
      encounter substantial delays, increased expenses or loss of potential store
      sites due to the complexities, cultural differences, and local political issues
      associated with the regulatory and permitting processes in the island markets
      in
      which the Company may locate its stores. Prolonged adverse occurrences affecting
      tourism or air travel, particularly to non-U.S. destinations, including
      political instability, armed hostilities, terrorism, natural disasters or other
      activity that involves or affects air travel or the tourism industry generally,
      could cause actual results to differ materially from historical results or
      those
      anticipated. Other risks and uncertainties include the Company’s small store
      base; the mix of geographic and product revenues; relationships with third
      parties; litigation; the Company’s ability to maintain existing credit
      facilities and obtain additional credit; business and economic conditions and
      growth in various geographic regions; pricing pressures; political and
      regulatory instability in various geographic regions; and other risks and
      uncertainties detailed in the Company’s filings with the SEC.





For
      further information, contact:


Martin
      Moore


VP-Chief
      Financial Officer


Email:
      mmoore@costuless.com


425-945-0213