SECURITIES AND EXCHANGE COMMISSION
                    Washington, D.C.  20549

                           FORM 10-Q

          QUARTERLY REPORT UNDER SECTION 13 OR 15 (d)
             OF THE SECURITIES EXCHANGE ACT OF 1934


                                                  Commission File
For the Quarterly Period Ended March 25, 2000     Number  1-14967
                               -------------              -------

                         WICKES INC.
                    ---------------------
     (Exact name of registrant as specified in its charter)


           Delaware                                36-3554758
 ------------------------------               -------------------
(State or other jurisdiction of                (I.R.S. Employer
incorporation or organization)                Identification No.)


706 North Deerpath Drive, Vernon Hills, Illinois         60061
------------------------------------------------        --------
(Address of principal executive offices)               (Zip Code)



                               847-367-3400
                               ------------
           (Registrant's telephone number, including area code)

Indicate  by  check mark whether the registrant (1) has filed  all  reports
required to be filed by Section 13 or 15 (d) of the Securities Exchange Act
of  1934  during the preceding 12 months, and (2) has been subject to  such
filing requirements for the past 90 days.

                                   Yes   X        No
                                        ---           ---
As  of April 28, 2000, the Registrant had 8,247,329 shares of Common Stock,
par value $.01 per share outstanding.



<page 2>
                       WICKES INC. AND SUBSIDIARIES

                                   INDEX
                                   -----
<TABLE>
<CAPTION>
                                                                       Page
                                                                      Number
                                                                      ------
<S>                                                                    <C>
PART I.  FINANCIAL INFORMATION

   Item 1. Financial Statements

      Condensed Consolidated Balance Sheets --
       March 25, 2000 (Unaudited) and December 25, 1999                 3

      Condensed Consolidated Statements of Operations (Unaudited) --
       For the three months ended March 25, 2000 and
       March 27, 1999                                                   4

      Condensed Consolidated Statements of Cash Flows (Unaudited) --
       For the three months ended March 25, 2000 and
       March 27, 1999                                                   5

      Notes to Condensed Consolidated
       Financial Statements (Unaudited)                                 6

   Item 2.  Management's Discussion and Analysis of Financial
             Condition and Results of Operations                        11

   Item 3.  Quantitative and Qualitative Disclosures about
             Market Risk.                                               20


PART II.  OTHER INFORMATION

   Item 6.  Exhibits and Reports on Form 8-K                            21

</TABLE>
                                    2

<PAGE>3

                       WICKES INC. AND SUBSIDIARIES
                   CONDENSED CONSOLIDATED BALANCE SHEETS
                     (in thousands except share data)
<TABLE>
<CAPTION>

                                                              March 25,    December 25,
                                                                2000           1999
                                                              --------     -----------
                                                             (UNAUDITED)
               ASSETS
<S>                                                          <C>           <C>
Current assets:
 Cash                                                       $      286     $      450
 Accounts receivable (less allowance for doubtful
  accounts of $4,105 in 2000 and $4,105 in 1999)                96,842        110,352
 Note receivable                                                     -            481
 Inventory                                                     141,628        120,705
 Deferred tax asset                                              8,826          7,184
 Prepaid expenses                                                3,048          2,663
                                                               -------        -------
  Total current assets                                         250,630        241,835

 Note receivable                                                   458              -
 Property, plant and equipment, net                             51,738         50,599
 Trademark (net of accumulated amortization of
  $10,774 in 2000 and $10,718 in 1999)                           6,245          6,301
 Deferred tax asset                                             14,695         14,695
 Rental equipment (net of accumulated depreciation
  of $1,128 in 2000 and $1,010 in 1999)                          2,023          1,981
 Other assets (net of accumulated amortization of
  $11,978 in 2000 and $11,463 in 1999)                          18,408         19,225
                                                               -------        -------
    Total assets                                            $  344,197     $  334,636
                                                               =======        =======

   LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
 Accounts payable                                           $   66,188     $   53,817
 Accrued liabilities                                            20,396         25,495
                                                               -------        -------
  Total current liabilities                                     86,584         79,312

Long-term debt                                                 226,297        220,742
Other long-term liabilities                                      3,593          3,763
Commitments and contingencies (Note 4)

Stockholders' equity:
 Preferred stock (no shares issued)
 Common stock, $0.01 par (8,245,573 and
    8,224,888 shares issued and
    outstanding in 2000 and1999, respectively)                      82             82
 Additional paid-in capital                                     86,973         86,870
 Accumulated deficit                                           (59,332)       (56,133)
                                                               -------        -------
  Total stockholders' equity                                    27,723         30,819
                                                               -------        -------
  Total liabilities and stockholders' equity                $  344,197     $  334,636
                                                               =======        =======
</TABLE>

 The accompanying notes are an integral part of the condensed consolidated
                           financial statements.

                                    3

<PAGE> 4

                       WICKES INC. AND SUBSIDIARIES
              CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
                                (UNAUDITED)
              (in thousands except share and per share data)

<TABLE>
<CAPTION>
                                                                 Three Months Ended
                                                                 ------------------
                                                              March 25,      March 27,
                                                                2000           1999
                                                              --------       --------
<S>                                                         <C>            <C>
Net sales                                                   $  215,754     $  191,110
Cost of sales                                                  162,081        145,203
                                                               -------        -------
  Gross profit                                                  53,673         45,907

Selling, general and administrative expenses                    51,456         44,643
Depreciation, goodwill and trademark amortization                1,761          1,432
Provision for doubtful accounts                                    432            448
Other operating income                                            (808)          (889)
                                                               -------        -------
                                                                52,841         45,634
                                                               -------        -------
  Income from operations                                           832            273

Interest expense                                                 5,740          5,302
                                                               -------        -------
  Loss before income tax benefit                                (4,908)        (5,029)

Income tax benefit                                              (1,709)        (1,753)
                                                               -------        -------
  Net loss                                                  $   (3,199)    $   (3,276)
                                                               =======        =======

Basic loss per common share (Note 6)                        $    (0.39)    $    (0.40)
                                                               =======        =======
Weighted average common shares - for basic per share data    8,233,434      8,210,179
                                                             =========      =========

</TABLE>


 The accompanying notes are an integral part of the condensed consolidated
                           financial statements.

                                    4

<PAGE> 5

                       WICKES INC. AND SUBSIDIARIES
              CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
                                (UNAUDITED)
                              (in thousands)

<TABLE>
<CAPTION>
                                                                 Three Months Ended
                                                                 ------------------
                                                              March 25,      March 27,
                                                                2000           1999
                                                              --------       --------
<S>                                                         <C>            <C>
Cash flows from operating activities:
   Net loss                                                 $  (3,199)     $   (3,276)
 Adjustments to reconcile net loss to
  net cash used in operating activities:
 Depreciation expense                                           1,555           1,315
 Amortization of trademark                                         56              56
 Amortization of goodwill                                         150              61
 Amortization of deferred financing costs                         352             342
 Provision for doubtful accounts                                  432             448
 Gain on sale of assets                                           (41)            (29)
 Deferred tax benefit                                          (1,642)         (1,725)
 Changes in assets and liabilities:
  Decrease in accounts receivable                              13,078           5,407
  Decrease in notes receivable                                     23             232
  Increase in inventory                                       (20,923)        (23,881)
  Increase in accounts payable, accrued liabilities
   and other long term liabilities                              7,102           8,210
  Increase in prepaids and other assets                          (229)         (1,954)
                                                              -------         -------
NET CASH USED BY OPERATING ACTIVITIES                          (3,286)        (14,794)
                                                              -------         -------
Cash flows from investing activities:
 Purchases of property, plant and equipment                    (2,608)         (2,102)
 Proceeds from sales of property, plant and equipment              72              78
                                                              -------         -------
NET CASH USED BY INVESTING ACTIVITIES                          (2,536)         (2,024)
                                                              -------         -------
Cash flows from financing activities:
 Net borrowings under revolving line of credit                  5,555          16,790
 Reductions of note payable                                         -              (6)
 Net proceeds from issuance of common stock                       103              16
                                                              -------         -------
NET CASH PROVIDED BY FINANCING ACTIVITIES                       5,658          16,800
                                                              -------         -------
NET DECREASE IN CASH                                             (164)            (18)
Cash at beginning of period                                       450             191
                                                              -------         -------
CASH AT END OF PERIOD                                       $     286      $      173
                                                              =======         =======
Supplemental schedule of cash flow information:
 Interest paid                                              $   2,862      $    1,794
 Income taxes paid                                          $     233      $      217

</TABLE>

 The accompanying notes are an integral part of the condensed consolidated
                           financial statements.

                                    5

<PAGE>6

                       WICKES INC. AND SUBSIDIARIES
           NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                                (UNAUDITED)


1.   SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
     ------------------------------------------

     Basis of Financial Statement Presentation
     -----------------------------------------

     The condensed consolidated financial statements present the results of
operations,  financial  position, and cash flows of  Wickes  Inc.  and  its
wholly-owned subsidiaries (the "Company").  The Company has determined that
it operates in one business segment, that being the supply and distribution
of  lumber and building materials to contractors, repair and remodelers and
do-it-yourself  homeowners,  principally in  the  Midwest,  Northeast,  and
Southern  United  States.   All  information  required  by  SFAS  No.  131,
"Disclosures  about Segments of an Enterprise and Related Information",  is
included in the Company's financial statements.

     The  condensed  consolidated  financial  statements  are  prepared  in
accordance  with  generally accepted accounting principles,  which  require
management  to  make estimates and assumptions regarding certain  inventory
valuations, loan loss levels, the potential outcome of litigation and other
matters  that  affect  the  financial statements and  related  disclosures.
Management believes that the estimates utilized in the preparation  of  the
condensed  consolidated  financial statements are prudent  and  reasonable.
Actual results could differ from these estimates.

    The  condensed  consolidated financial statements  should  be  read  in
conjunction with the Company's consolidated financial statements and  notes
thereto included in the Company's Annual Report on Form 10-K (the "Form 10-
K")   for   the  fiscal  year  ended  December  25,  1999.   The  condensed
consolidated financial statements reflect all adjustments (consisting  only
of  normal  recurring adjustments) which are, in the opinion of management,
necessary  for  the fair statement of the results for the  interim  period.
The   results  of  operations  for  interim  periods  are  not  necessarily
indicative of results for the entire year.

     Share Data
     ----------

     The Company issued 1,752 shares of common stock to members of its board
of  directors as compensation during the three-months ended March 25, 2000.
In  addition,  18,933 shares of common stock were issued upon  exercise  of
employee stock options.

                                    6

<PAGE>7



                       WICKES INC. AND SUBSIDIARIES
           NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                                (UNAUDITED)



     Reclassifications and Eliminations
     ----------------------------------

     Certain  reclassifications have been made  to  prior  year  amounts  to
conform  to  the current presentation.  All material intercompany  balances
and transactions have been eliminated.

2. LONG-TERM DEBT
   --------------

    Long-term  debt  is comprised of the following at March  25,  2000  (in
    thousands):
<TABLE>
        <S>                                    <C>
         Revolving line of credit              $  126,297
         Senior subordinated notes                100,000
                                                 --------
         Total long-term debt                  $  226,297
                                                 ========

</TABLE>

    Under  the  revolving line of credit, the Company  may  borrow  against
certain   levels  of  accounts  receivable  and  inventory.    The   unused
availability at March 25, 2000 was $35.4 million.


3. INCOME TAXES
   ------------

    The  provision for income taxes for the three-month period ended  March
25,  2000  was a benefit of $1,709,000 compared to a benefit of  $1,753,000
for  the three-month period ended March 27, 1999.  An effective federal and
state  income tax rate of 38.8% was used to calculate income taxes for  the
first  three months of 2000, compared with an effective rate of  40.5%  for
the  first  three months of 1999.  In addition to the effective income  tax
rate,  state franchise taxes of $186,000 and $285,000 for the three  months
ended  March  25,  2000 and March 27, 1999, respectively,  were  calculated
separately and are included in the provision reported.


4. COMMITMENTS AND CONTINGENCIES
   -----------------------------

    As  of  March 25, 2000, the Company had accrued approximately  $131,000
(included  in  accrued liabilities at March 25, 2000)  for  remediation  of
certain   environmental   and   product  liability   matters,   principally
underground storage tank removal.

                                    7

<PAGE>8


                       WICKES INC. AND SUBSIDIARIES
           NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                                (UNAUDITED)

    Many  of  the sales and distribution facilities presently and  formerly
operated by the Company contained underground petroleum storage tanks.  All
such tanks known to the Company located on facilities owned or operated  by
the  Company  have  been  filled or removed in accordance  with  applicable
environmental laws in effect at the time.  As a result of reviews  made  in
connection  with  the  sale  or possible sale of  certain  facilities,  the
Company  has  found  petroleum contamination of soil and  ground  water  on
several of these sites and has taken, and expects to take, remedial actions
with   respect   thereto.   In  addition,  it  is  possible  that   similar
contamination  may exist on properties no longer owned or operated  by  the
Company   the  remediation  of  which  the  Company  could  under   certain
circumstances  be held responsible.  Since 1988, the Company  has  incurred
approximately  $2.0  million  of costs, net  of  insurance  and  regulatory
recoveries, with respect to the filling or removing of underground  storage
tanks and related investigatory and remedial actions. Insignificant amounts
of  contamination have been found on excess properties sold over  the  past
four  years.  The Company currently has reserved approximately $43,000  for
estimated clean up costs at 11 of its locations.

    The Company has been identified as having used two landfills which  are
now  Superfund clean up sites, for which it has been requested to reimburse
a  portion  of  the clean-up costs.  Based on the amounts claimed  and  the
Company's  prior  experience,  the Company has  established  a  reserve  of
$28,000 for these matters.

   The Company is one of many defendants in two multi plaintiff suits filed
in August of 1996 by approximately 200 claimants for unspecified damages as
a  result  of health problems claimed to have been caused by inhalation  of
silica dust, a byproduct of concrete and mortar mix, allegedly generated by
a  cement  plant with which the Company has no connection other than  as  a
customer.  The Company has entered into a cost sharing agreement  with  its
insurers, and any liability is expected to be minimal.

   The Company is one of many defendants in approximately 159 actions, each
of  which  seeks  unspecified  damages, in various  Michigan  state  courts
against  manufacturers and building material retailers by  individuals  who
claim to have suffered injuries from products containing asbestos. Each  of
the  plaintiffs  in these actions is represented by one of two  law  firms.
The  Company  is aggressively defending these actions and does not  believe
that  these  actions will have a material adverse effect  on  the  Company.
Since  1993,  the Company has settled 30 similar actions for  insignificant
amounts, and another 224 of these actions have been dismissed.  As of March
25, 2000 none of these suits have made it to trial.

    Losses  in  excess  of the amounts accrued as of  March  25,  2000  are
possible but an estimate of these amounts cannot be made.

                                    8

<PAGE>9

                       WICKES INC. AND SUBSIDIARIES
           NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                                (UNAUDITED)


    The  Company is involved in various other legal proceedings  which  are
incidental  to  the  conduct of its business. Certain of these  proceedings
involve potential damages for which the Company's insurance coverage may be
unavailable.  While  the  Company  does  not  believe  that  any  of  these
proceedings will have a material adverse effect on the Company's  financial
position,  annual  results  of operations or liquidity,  there  can  be  no
assurance of this.

   The Company's assessment of the matters described in this note and other
forward-looking statements in this Form 10-Q are made pursuant to the  safe
harbor  provisions of the Private Securities Litigation Reform Act of  1995
("Forward-Looking Information") and are inherently subject to  uncertainty.
The  outcome  of  the matters described in this note may  differ  from  the
Company's  assessment of these matters as a result of a number  of  factors
including  but  not  limited to:  matters unknown to  the  Company  at  the
present time, development of losses materially different from the Company's
experience,  the  Company's ability to prevail against  its  insurers  with
respect to coverage issues to date, the financial ability of those insurers
and  other persons from whom the Company may be entitled to indemnity,  and
the unpredictability of matters in litigation.


5. RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS
   -----------------------------------------

    SFAS  No.  133,  "Accounting  for Derivative  Instruments  and  Hedging
Activities,"  standardizes  the accounting for  derivative  instruments  by
requiring that all derivatives be recognized as assets and liabilities  and
measured  at  fair  value.   In June 1999, SFAS No.  137,  "Accounting  for
Derivative  Instruments and Hedging Activities-Deferral  of  the  Effective
Date  of  SFAS No. 133," was issued amending SFAS No. 133 by deferring  the
effective date for one year, to fiscal years beginning after June 15, 2000.
The Company currently is evaluating the effects of this pronouncement.


6. EARNINGS PER SHARE
   ------------------

    The  Company calculates earnings per share in accordance with Statement
of Financial Accounting Standards No. 128.  In periods where net losses are
incurred,  diluted  weighted average common shares  are  not  used  in  the
calculation of diluted EPS as it would have an anti-dilutive effect on EPS.

                                    9

<PAGE>10

                       WICKES INC. AND SUBSIDIARIES
           NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                                (UNAUDITED)


7. RELATED PARTY TRANSACTIONS
   --------------------------

    The Company is approximately 37% owned by Riverside Group, Inc.

    In  March  2000, the Company entered into an agreement with Buildscape,
Inc.,   an   entity  controlled  by  Riverside  Group,  Inc.  and   Imagine
Investments, Inc., each of which may be deemed an affiliate of the Company.
Pursuant  to  this agreement, the Company and Buildscape, Inc. are  jointly
conducting a pilot Internet distribution program.

    In  March  2000, the Company extended the terms of its note  receivable
from  Riverside  Group, Inc. In this restructuring, all previously  accrued
interest was paid by Riverside Group, Inc. to the Company on March 31, 2000
and  interest accruing thereafter is to be paid on a quarterly  basis.   In
addition, repayment of the remaining principal balance was deferred for one
year, with quarterly principal payments commencing on April 1, 2001.

                                   10

<PAGE>11


                       WICKES INC. AND SUBSIDIARIES

Item  2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION  AND
-------------------------------------------------------------------------
RESULTS OF OPERATIONS
---------------------

     The  following  discussion  should be  read  in  conjunction  with  the
Condensed  Consolidated  Financial Statements and Notes  thereto  contained
elsewhere  herein  and  in  conjunction  with  the  Consolidated  Financial
Statements  and Notes thereto and Management's Discussion and  Analysis  of
Financial  Condition and Results of Operations contained in  the  Company's
Annual Report on Form 10-K for the fiscal year ended December 25, 1999.

     This Discussion and Analysis contains statements which, to the  extent
that  they  are  not  recitations of historical  fact,  constitute  Forward
Looking Statements that are made pursuant to the safe harbor provisions  of
the  Private  Securities Litigation Reform Act of 1995 and  are  inherently
subject  to  uncertainty.  A number of important factors  could  cause  the
Company's  business  and financial results and financial  condition  to  be
materially different from those stated in the Forward Looking Statements.

     Among the factors that could cause actual results to differ materially
are  the  following:  effects of seasonality and  cyclicality;  effects  of
competition; interest rates and the Company's ability to service and comply
with  the  terms of its debt; lumber prices; the success of  the  Company's
operational initiatives; and the outcome of the contingencies discussed  in
Note   4  of  the  Company's  Consolidated  Financial  Statements  included
elsewhere herein.

                               INTRODUCTION
                               ------------

    Wickes  Inc.  ("Wickes"  or the "Company") is a  leading  supplier  and
manufacturer of building materials in the United States.  The Company sells
its  products and services primarily to residential and commercial building
professionals,  repair and remodeling contractors and, to a lesser  extent,
project   do-it-yourself  consumers  involved  in  major  home  improvement
projects.   At  March  25,  2000,  the  Company  operated  101  sales   and
distribution facilities in 23 states in the Midwest, Northeast, and  South.
In addition, the Company operated 25 component manufacturing facilities,  8
of which are located in sales and distribution facilities, that produce and
distribute  roof and floor trusses, framed wall panels, and  pre-hung  door
units.

     The Company's  mission  is  to  be the premier  provider  of  building
materials  and services and manufacturer of value-added building components
to the professional segments of the building and construction industry.

                                   11

<PAGE>12

     The Company focuses on the professional builder and contractor market.
The Company targets five customer groups: the production or volume builder;
the  custom  builder;  the tradesman; the repair  and  remodeler;  and  the
commercial developer.  Its marketing approach encompasses three channels of
distribution:  Major  Markets, Conventional  Markets,  and  Wickes  Direct.
These   channels  are  supported  by  the  Company's  network  of  building
components manufacturing operations.  In Major Markets, the Company  serves
the  national, regional, and large local builder in larger markets  with  a
total   solutions  approach  and  specialized  services.   In  Conventional
Markets,  the Company provides the smaller building professional  in  less-
populous  markets  with  tailored products  and  services.   Wickes  Direct
provides  materials  flow and logistics management services  to  commercial
customers.   The  Company  also serves building professionals  through  its
network  of 25 component manufacturing facilities that produce value-added,
wood  framed  wall  panels,  roof and floor  truss  systems,  and  pre-hung
interior and exterior doors.

                           RESULTS OF OPERATIONS
                           ---------------------

     The following  table  sets  forth,  for  the  periods  indicated,  the
percentage  relationship to net sales of certain expense and income  items.
This  information includes the results from all sales and distribution  and
component manufacturing facilities operated by the Company, including those
closed or sold during the period.

<TABLE>
<CAPTION>
                                   Three Months Ended
                                   ------------------

                                  March 25,  March 27,
                                    2000       1999
                                    ----       ----
<S>                               <C>         <C>
Net sales                          100.0%     100.0%
Gross profit                        24.9%      24.0%
Selling, general and
  Administrative expense            23.9%      23.4%
Depreciation, goodwill and
  Trademark amortization             0.8%       0.8%
Provision for doubtful               0.2%       0.2%
accounts
Restructuring and unusual items       --         --
Other operating income             (0.4)%     (0.5)%
Income from operations               0.4%       0.1%

</TABLE>
                                   12

<PAGE>13


Net Earnings
------------

     The Company's first quarter historically has been adversely affected by
seasonal  decreases in building construction activity in the Northeast  and
Midwest  resulting  from  winter  weather conditions.   Weather  conditions
during  the  first quarter of 2000 were comparable to those  of  the  first
quarter  of  1999.   The  first  quarter of 2000  generally  had  favorable
economic conditions for the building materials supply industry with  single
family  housing starts only 3.4% lower as compared to a very  strong  first
quarter of 1999.

     Net loss  for  the  three months ended March 25, 2000  was  $3,199,000
compared  with  a loss of $3,276,000 for the three months ended  March  27,
1999.   The  reduction in the net loss primarily is the result of increased
sales  and  gross profit partially offset by increases in selling,  general
and administrative ("SG&A") expense, depreciation and interest expense.


                Three Months Ended March 25, 2000 Compared
                ------------------------------------------
                with the Three Months Ended March 27, 1999
                ------------------------------------------

Net Sales
---------

    Net  sales  for  the first quarter of 2000 increased  12.9%  to  $215.8
million  from  $191.1 million for the first quarter of  1999.   Same  store
sales  increased 11.0% compared with the same period last year. Same  store
sales to the Company's primary customers, building professionals, increased
17.7%  when  compared with the first quarter of 1999.  Consumer same  store
sales  decreased by 0.9% for the quarter.  As of March 25, 2000 the Company
operated 101 sales and distribution facilities, the same number it operated
at  the  end  of  the  first quarter of 1999.  The Company  estimates  that
inflation  in  lumber  prices increased total  sales  for  the  quarter  by
approximately $8.0 million, compared with the 1999 comparable period.

     The Company believes that the sales increase results primarily from its
recent   investments  in  its  target  major  market  and   re-merchandised
conventional market sales and distribution facilities, as well as favorable
economic  conditions.  Same store sales increased 14.6%  in  the  Company's
nine  target  major markets, while same store sales increased 1.9%  in  the
thirteen  conventional  market building centers the Company  remerchandised
during  1997, 1998 and 1999.  Single family housing starts were 3.4% lower,
nationally, in the first quarter of 2000 than in the comparable  period  of
1999.   In the Company's primary geographical market, the Midwest,  housing
starts were 8.4% higher.

                                   13

<PAGE>14


    Sales  to building professionals as a percentage of sales increased  to
93.2% in the first quarter of 2000 compared with 91.6% in 1999.  Lumber and
building  materials accounted for 89.2% of sales in the  first  quarter  of
2000, compared with 88.1% for the first quarter of 1999.

    Products that exhibited the greatest percentage increase for the quarter
ended  March 25, 2000 versus the comparable period in the prior  year  were
lumber  and  plywood (14.0%), trusses and wall panels (21.0%), windows  and
doors (12.9%) and insulation (21.5%).


Gross Profit
------------

    Gross  profit increased to $53.7 million in the first quarter  of  2000
from  $45.9 million in the first quarter of 1999, a 17.0% increase.   Gross
profit as a percentage of sales increased to 24.9% for the first quarter of
2000 from 24.0% in 1999. The increase in gross profit dollars primarily  is
impacted  by  growth  in  net  sales in the  categories  listed  under  the
preceding  caption  "Net  Sales".   The  increase  in  gross  profit  as  a
percentage  of  net  sales primarily is attributable to  expansion  of  the
Company's  internally  manufactured products such  as  roof  trusses,  wall
panels  and  pre-hung  doors.  In the first quarter of  2000,  the  Company
increased production of building components to approximately 52%  of  total
sales of manufactured components from approximately 45% in the prior period
last year.


Selling, General and Administrative Expense ("S,G & A")
-------------------------------------------------------

     S,G & A increased to 23.9% of net sales in the first quarter of 2000
compared to 23.4% in the first quarter of 1999.  The $6.8 million increase
primarily is attributable to increases in salaries, wages and benefits;
trucking expenses; and travel expenses.  In general, the increased expenses
are driven by revenue growth and by the Company's initiative to increase
internal production of manufactured components.

                                   14

<PAGE>15


     Total  salaries,  wages  and benefits for the first  quarter  of  2000
increased approximately $4.5 million over the first quarter of 1999.  On  a
combined  basis, sales salaries and commissions, trucking labor  and  sales
center  labor  increased  approximately $2.1  million  or  14.5%  over  the
comparable  period  last year.  This mainly was driven by  increased  sales
volume.  Manufacturing labor grew by approximately $619,000 or 33.7%.  This
increase is reflective of the Company's strategic objective to increase the
percentage of internally produced building components which has the overall
effect of increasing margins and profitability.  Management and supervisory
salaries  (excluding  Administrative) increased approximately  $707,000  or
17.5%  over the prior year as a result of a combination of increased  sales
and  internally produced building components.  Employee taxes and  benefits
relating  to  the  above  increases  in salaries  and  wages  comprised  an
additional $660,000 or 10.4% increase over the prior year.

     Other  areas that increased S, G & A included trucking expenses, which
increased  approximately  $840,000  or 27.0%,  and  travel  expenses  which
increased  approximately  $395,000 or  40.8%.   The  increase  in  trucking
expenses  was driven by improved sales and by the significant  increase  in
fuel  prices  experienced during the first quarter of 2000.  Higher  travel
expense  was the result of increased sales efforts in the first quarter  of
2000  that helped to produce the increased revenue for that period and  are
designed to add future revenues for the remainder of the year.


Depreciation, Goodwill and Trademark Amortization
-------------------------------------------------

    Depreciation,  goodwill and trademark amortization  increased  to  $1.7
million  for the first quarter of 2000 compared with $1.4 million  for  the
same  period  in  1999.  This increase primarily is due to depreciation  on
three  component manufacturing facilities acquired since the first  quarter
of  1999  as  well  as capital additions in support of the Company's  major
market program.


Provision for Doubtful Accounts
-------------------------------

    The  provision for doubtful accounts of approximately $432,000 for  the
first quarter of 2000 was comparable to approximately $448,000 in the first
quarter of 1999.

                                   15

<PAGE>16


Other Operating Income
----------------------

    Other  operating income for the first quarter of 2000 was $0.8  million
compared with $0.9 million for the first quarter of 1999.  During the first
quarter  of  1999  the  Company recorded a gain  of  $0.1  million  on  the
settlement of a casualty claim.  There were no large claims in 2000.


Interest Expense
----------------

    In the first quarter of 2000 interest expense increased to $5.7 million
from  $5.3  million  during the first quarter of 1999, primarily  resulting
from  an  increase  in  average total long-term debt of  approximately  $21
million.   In  addition, interest cost on the Company's revolving  line  of
credit  increased  as a result of changes in the average  prime  and  LIBOR
rates.  This increase was mitigated by the lower interest rates obtained by
the  Company  under its current bank revolving credit facility compared  to
the facility in place prior to February 19, 1999.  Approximately 73% of the
Company's first quarter average borrowings on its revolving credit facility
were LIBOR-based, compared to 87% in 1999.


Income Tax Benefit
------------------

    The Company recorded an income tax benefit of $1.7 million for the first
quarter  of  2000  compared with a benefit of $1.8  million  in  the  first
quarter  of 1999.  An effective federal and state income tax rate of  38.8%
was  used to calculate income taxes for the first quarter of 2000, compared
with an effective rate of 40.5% for the first quarter of 1999.  In addition
to  the  effective income tax rate, state franchise taxes of  $186,000  and
$285,000  for  the three months ended March 25, 2000 and  March  27,  1999,
respectively, were calculated separately and are included in the  provision
reported.

    The Company continues to review future earnings projections to determine
that  there is sufficient support for its deferred tax assets and valuation
allowance.   In  spite of the losses incurred during 1995, 1997,  and  1998
management  believes that it is more likely than not that the Company  will
receive  full  benefit  of its deferred tax asset,  net  of  the  valuation
allowance.   This  assessment constitutes Forward-Looking Information  made
pursuant to the safe harbor provisions of the Private Securities Litigation
Reform  Act of 1995 and is inherently subject to uncertainty and  dependent
upon  the  Company's  future profitability, which in turn  depends  upon  a
number  of  important  risk  factors including  but  not  limited  to:  the
effectiveness  of  the  Company's  operational  efforts,  cyclicality   and
seasonality  of  the  Company's  business, the  effects  of  the  Company's
substantial leverage and competition.

                                   16

<PAGE>17


Recently Issued Accounting Pronouncements
-----------------------------------------

    SFAS  No.  133,  "Accounting  for Derivative  Instruments  and  Hedging
Activities,"  standardizes  the accounting for  derivative  instruments  by
requiring that all derivatives be recognized as assets and liabilities  and
measured  at  fair  value.   In June 1999, SFAS No.  137,  "Accounting  for
Derivative  Instruments and Hedging Activities-Deferral  of  the  Effective
Date  of  SFAS No. 133," was issued amending SFAS No. 133 by deferring  the
effective date for one year, to fiscal years beginning after June 15, 2000.
The Company currently is evaluating the effects of this pronouncement.


Year 2000
---------

   The  Year  2000  problem related to the possible  inability  of  certain
computer  programs  and computer hardware to properly  handle  dates  after
December 31, 1999. Potentially, businesses were at risk for miscalculations
and  systems  failures.  In response to the Year 2000  issue,  the  Company
initiated a plan in early 1997 to identify, evaluate and implement  changes
to  its  existing  computerized business systems.  The plan  also  included
steps to ensure the Company was not at risk for problems that may occur  at
its  suppliers  or customers.  To date the Company has not experienced  any
significant  Year  2000 problems and will continue to monitor  its  systems
over the next few months.

     The  Company's total cost for the Year 2000 project was  estimated  at
$2.7  million.   Through March 2000, approximately $2.5  million  has  been
spent,  of  which  approximately $0.9 million is  for  the  replacement  of
systems  and  equipment which was accelerated due to the Year 2000  problem
and has been capitalized over the systems' estimated useful lives.

                      LIQUIDITY AND CAPITAL RESOURCES
                      -------------------------------

    The  Company's principal sources of working capital and  liquidity  are
earnings and borrowings under its revolving credit facility.  The Company's
primary  need  for capital resources is to finance inventory  and  accounts
receivable.

    During  the  first  three months of 2000 net  cash  used  by  operating
activities was $3.3 million, $11.5 million less than the $14.8 million used
in  the  first  quarter  of  1999.  The first  three  months  of  the  year
historically have generated negative cash flows from operating  activities.
With  the  peak  building season historically occurring in the  second  and
third quarters, the Company normally experiences increases in its inventory
levels during the first quarter to meet the anticipated increase in sales.

                                   17

<PAGE>18


    The  Company's  accounts receivable balance at the  end  of  the  first
quarter  of  2000 increased $9.4 million when compared to the  end  of  the
first  quarter of 1999, an increase of 10.7%.  This increase is the  result
of  increased  sales in the first quarter of 2000, when compared  with  the
first quarter of 1999, of approximately 12.9%.

    Inventory at the end of the first quarter of 2000 was $14.0 million, or
11.0%,  higher than at the end of the first quarter of 1999.  This increase
is  largely  attributable to the additional inventory necessary to  support
the  12.9%  increase  in  first quarter sales and,  more  importantly,  the
anticipated  increased sales in the second and third quarters.   Categories
of inventory which experienced the most significant increase in the current
period  verses  the  prior  year's period, with  their  related  amount  of
increases  were lumber and plywood ($5.0 million), drywall ($3.2  million),
trusses  ($1.5  million), insulation ($1.3 million), tools ($1.3  million),
and  windows  ($1.2 million).  Accounts payable at the  end  of  the  first
quarter  of  2000 increased approximately $2.0 million, or  3.1%  from  the
first  quarter  of  1999.  The increase primarily is  attributable  to  the
increase in total inventory.

       The   Company's  capital  expenditures  consist  primarily  of   the
construction  of  storage facilities, the remodeling  and  reformatting  of
sales  and  distribution facilities and component manufacturing facilities,
and  the purchase of vehicles, equipment and management information systems
for   both  existing  and  new  operations.   The  Company  also  may  make
expenditures to establish or acquire operations to expand or complement its
existing  operations, especially in its major markets.  In the first  three
months  of  2000 the Company spent $2.6 million on capital expenditures  as
compared  to $2.1 million for the same period in 1999.  Under the Company's
bank  revolving  credit  agreement, capital expenditures  during  2000  are
currently limited to $7.2 million.  In the event capital expenditure  needs
exceed  the limit set in the Company's new revolving credit agreement,  the
Company  will seek an amendment to allow increased capital spending  during
2000.  In addition to capital expenditures, this revolving credit agreement
allows  the  Company  to  spend  up  to $30  million,  subject  to  certain
restrictions,  for  acquisitions.   The Company  expects  to  fund  capital
expenditures through borrowings and its internally generated cash flow.

    At  May 1, 2000 the Company operated 101 sales and distribution centers
and  17  component manufacturing facilities, compared with  101  sales  and
distribution facilities and 14 component manufacturing facilities at May 1,
1999.   Eight additional component manufacturing facilities are located  in
existing sales and distribution facilities.

    The Company maintained excess availability under its revolving line  of
credit throughout the first three months of 2000.  At the end of the  first
quarter  total  borrowings under the revolving line of  credit  were  $17.5
million  higher  than at the end of the first quarter of 1999.   Under  the
current  terms of the Company's bank revolving credit agreement the Company
believes that it will continue to have sufficient funds available  for  its
anticipated operations and capital expenditures.  At March 25, 2000, $126.3

                                   18

<PAGE>19


million  was outstanding under the Company's revolving line of credit,  and
the  unused  availability was approximately $35.4 million.   The  Company's
assessment  of  its  future funds availability constitutes  Forward-Looking
Information made pursuant to the Private Securities Litigation  Reform  Act
of  1995  and  is inherently subject to uncertainty resulting  from,  among
other  things,  the  factors  discussed  under  "Results  of  Operations  -
Provision for Income Tax Benefit".

    On  February  17, 1999 the Company entered into a new revolving  credit
agreement  and  repaid  all  indebtedness  under  and  terminated  its  old
revolving  credit agreement.  Among other things, the changes  between  the
old  agreement and this new agreement include (i) an initial 25 basis point
reduction  in  the Company's LIBOR and prime borrowing rates to  200  basis
points  over  LIBOR and 50 basis points over prime, and further  provisions
for additional decreases in the borrowing rate if certain interest coverage
levels are achieved, (ii) an increase in the maximum credit line from  $130
million  to $160 million, (iii) a decrease in the unused line fee  from  50
basis  points  to  25 basis points, (iv) elimination of  the  fixed  charge
coverage requirement, (v) extension of the term of the agreement to June of
2003, (vi) increases, subject to the permitted discretion of the agent  for
the lenders,  in the percent of eligible accounts receivable to 85% from  a
range between 80% and 85% and the percent of eligible inventory to 60% from
a range between 50% and 60%.  Covenants under the new agreement do require,
among other things, that the Company maintain unused availability under the
new  revolving line of credit of at least $15 million (subject to  increase
in  certain circumstances) and maintain certain levels of tangible  capital
funds.

    In  conjunction  with the new revolving credit agreement,  the  Company
terminated its interest rate swap agreement and entered into a new interest
rate swap agreement. This new agreement effectively fixes the interest rate
at  7.50%  (based on the LIBOR plus 1.75% pricing in effect  on  March  25,
2000), reduced from 8.11% under the old agreement, for three years, on  $40
million of the Company's borrowings under its floating rate revolving  line
of  credit.   Unlike the prior agreement, this interest rate  swap  has  no
provisions  for termination based on changes in the 30-day LIBOR  borrowing
rate.

                                   19

<PAGE>20


                       WICKES INC. AND SUBSIDIARIES

Item 3.  QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
-------------------------------------------------------------------


    The  Company  is  subject  to market risk associated  with  changes  in
interest rates and lumber futures contracts.

    The  Company  enters into lumber futures contracts as a  hedge  against
future  lumber price fluctuations.  All futures contracts are purchased  to
protect   long-term  pricing  commitments  on  specific   future   customer
purchases.  While lumber futures contracts are entered on a risk management
basis,  the  Company's  hedge positions could  show  a  net  gain  or  loss
depending  on  prevailing  market conditions.  At  December  25,  1999  the
Company  had  15 lumber futures contracts outstanding with a  total  market
value of $552,000 and an immaterial net unrealized loss.  At March 25, 2000
the Company had 89 lumber futures contracts outstanding with a total market
value  of  $3.2  million  and  an immaterial net  unrealized  loss.   These
contracts all mature in 2000.

    The  fair  value of the Company's fixed rate debt was  $85  million  at
December  25, 1999 and March 25, 2000.  Assuming a 100 basis point decrease
in  the yield to maturity, the fair value of the fixed rate debt would have
increased $2.4 million and $2.1 million at December 25, 1999 and March  25,
2000, respectively.

   For additional discussion, reference is made to information contained in
Item  7A, Quantitative and Qualitative Disclosures About Market Risk, filed
as part of the Company's Form 10K as of December 25, 1999.

                                   20

<PAGE>21





                            PART II
                       OTHER INFORMATION


Item 6.   Exhibits and Reports on Form 8-K
------------------------------------------

     (a)  Exhibits

          27.1 Financial data schedule (SEC use only).

     (b)  Reports on Form 8-K

               None.

                                   21

<PAGE>22

                           SIGNATURES

    Pursuant  to the requirements of Section 13 or 15 (d) of the Securities
Exchange  Act  of 1934, the Registrant has duly caused this  report  to  be
signed on its behalf by the undersigned, thereunto duly authorized.

                              WICKES INC.




                         By:  /s/ J. Steven Wilson
                              --------------------
                              J. Steven Wilson
                              Chairman and Chief Executive Officer
                              (Principal Executive and Financial Officer)



                         By:  /s/ Russell J. Bonaguidi
                             -------------------------
                              Russell J. Bonaguidi
                              Controller and Principal Accounting
                              Officer


Date:  May 8, 2000

                                   22