MACGREGOR SPORTING GOODS INC &lt;MGS>2ND QTR JAN 31

  Shr one cent vs nine cts
      Net 51,057 vs 554,878
      Sales 24.5 mln vs 21.3 mln
      First half
      Shr 15 cts vs five cts
      Net 1,026,479 vs 313,676
      Sales 48.4 mln vs 37.4 mln
      NOTE: Net includes gains of 28,000 dlrs, or one cent a
  share, vs 61,000 dlrs, or seven cts a share, in quarter and
  453,000 dlrs, or seven cts a share, vs 61,000 dlrs, or one cent
  a share, in half from tax loss carryforward
  

