Pending approval of the US Bankruptcy Court, the parties expectto complete a transaction by April 30. Children's Place executivessaid during a conference call that it will cost between $50 millionand $100 million to exit the Disney Store business and there willbe more clarity on those charges once the deal closes.

Children's Place took over the Disney Store chain in 2004. Itacquired Disney Store's equity from the Walt Disney Co. in exchangefor a $101-million working capital payment.

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