Saks Fifth Avenue is a department store chain that specializes in
            
 offering upscale merchandise to higher income individuals while at the same
            
 time being able take advantage of economy of scale dynamics to offer high
            
 end merchandise at better prices then smaller boutique type stores.  Store
            
 sizes range from less then 20,000 sq. feet in small market locations, such
            
 as Carmel, California to over 250,000 sq. feet in it's two stores located
            
       Saks Fifth Avenue has 63 stores located in 24 states, the District of
            
 Columbia and in Saudi Arabia.  Saks Fifth Avenue has one or more stores in
            
 Alabama, Arizona, California, Colorado, Connecticut, Florida, Georgia,
            
 Illinois, Indiana, Louisiana, Massachusetts, Michigan, Minnesota, Missouri,
            
 New Jersey, Nevada, New York, (where their flagship store is located),
            
 Ohio, Oklahoma, Oregon, Pennsylvania, South Carolina, Texas, and Virginia.
            
 California leads with stores in 12 locations, followed closely by Florida
            
 with stores 11 locations.  Riyadh is home to Saks Fifth Avenue's Middle
            
 East presence.  Future store openings are slated for opening early next
            
 year include stores in Raleigh and Charlotte, North Carolina, Plano, Texas,
            
       In addition to the Saks Fifth Avenue stores, Saks Fifth Avenue also
            
 operates a chain of outlet stores. "Off 5th Avenue Outlet" stores have 53
            
 locations in 23 states, including Hawaii, Kansas, Maryland, and Tennessee.
            
 The outlets specialize in offering designer clothes and accessories for
            
 men, women, children and home furnishings at "discount" prices.
            
       Saks Fifth Avenue and Off 5th Avenue Outlet are owned and operated by
            
 Saks Incorporated, whose headquarters is located in Birmingham, Alabama.
            
 Saks Incorporated was previously named Proffitt's Inc.  The corporation
            
 owns and operates 372 stores throughout the United States, through 11
            
 different store brands, including Younkers, Boston Store and Parisian.
            
       R. Bra...