Wal-Mart is taking on a merchandising effort that seems a lot like another retailer making headlines lately - Steve & Barry's. Wal-Mart is converting more than 1,700 of its Garden Centers into a new concept called Game Time Headquarters. The company is saying that this part of the store will be geared toward tailgaiting football fans. The retailer 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 the strategy that Steve & Barry's banked on? Or is this connection a stretch?

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