Wal-Mart is taking on a merchandising effort that seems a lotlike another retailer making headlines lately - Steve & Barry's. Wal-Mart isconverting more than 1,700 of its Garden Centers into a new conceptcalled Game TimeHeadquarters. The company is saying that this part ofthe store will be geared toward tailgaiting football fans. Theretailer will mostly offer deep discounts on food for the events,but it is also selling NCAA and NFL caps for $5 and T-shirts for$6. Is this a way for the retail giant to capitalize on thestrategy that Steve & Barry's banked on? Or is this connectiona stretch?

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