FINE ART ACQUISITIONS LTD &lt;FAAA> 4TH QTR NET

  Shr three cts vs three cts
      Net 141,224 vs 118,192
      Sales 5,849,695 vs 3,717,794
      Avg shrs 4,975,000 vs 4,925,000
      Year
      Shr 15 cts vs 10 cts
      Net 720,126 vs 474,879
      Sales 18.2 mln vs 11.5 mln
      Avg shrs 4,959,932 vs 4,902,778
      NOTE: 1985 year net includes gain of 58,000 dlrs, or one
  cent a share, from tax loss carryforward
  

