After the closures, executives will focus on the electronicsretailer's new prototype concept, dubbed "Consumer ElectronicsPlayground," converting its remaining 104 units into those venues.There are currently seven CE Playground stores in operation aroundthe country, and Tweeter has signed leases to open two more inNorth Carolina later this year.

Over the past few quarters, Tweeter has been plagued by fallingsales. Same-store sales in its most recently-reported quarter,which ended Dec. 31, plunged 10%. Total revenue dropped 125%, to$234 million, and earnings were $2.8 million, compared to $15.5million during the same year-ago period. The retailer was marred bya lack of demand for high-end televisions over the holidays,executives said at the time.

After the closures, management says annual revenues willdecrease from $735 million to $555 million, based on last year'sfigures. Tweeter is also laying off about 20% of its personnel andclosing two regional facilities.