|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | **Balance at    Beginning    of Period** |   | **Additions    Charged to    Income** |   | **Adjustments    and / or    Deductions** |   | **Balance at    End of    Period** |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------|--------|---------------------------------------|--------|-------------------------------------------|--------|------------------------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |                                          |        |                                  |        |                                           |   |                                    |        |   |  |  |   |
| **Sales returns**             January    28, 2006 $593 $3,305 $(3,070)$828 January    29, 2005 $612 $2,468 $(2,487)$593 January    31, 2004 $114 $1,522 $(1,024)$612 **Inventory valuation allowance**             January    28, 2006 $828 $2,949 $(2,287)$1,490 January    29, 2005 $982 $2,589 $(2,743)$828 January 31,    2004 $1,543 $2,448 $(3,009)$982  
**Report of Independent Registered Public Accounting Firm onFinancial Statement Schedule**
To the Board of Directorsof United Retail Group, Inc.: Our audits of the consolidated financial statements referred to in our report dated April 27, 2005, (which report and consolidated financial statements appear in Item 8 of this Form 10-K), also included an audit of the financial statement schedule listed in Item 15(a)(2) of this Form 10-K.  In our opinion, this financial statement schedule presents fairly, in all material respects, the information set forth therein when read in conjunction with the related consolidated financial statements.  PricewaterhouseCoopers LLP Stamford, Connecticut April 27, 2005  |