SPORTING LIFE INC <SPLF> 2ND QTR JAN 31 NET
Oper shr loss six cts vs profit four cts
    Oper net loss 58,388 vs profit 34,101
    Revs 2,419,203 vs 2,145,967
    1st half
    Oper shr profit six cts vs profit 18 cts
    Oper net profit 61,763 vs profit 172,166
    Revs 5,731,582 vs 4,458,040
    NOTE: Prior year net excludes extraordinary credits of
4,500 dlrs in quarter and 46,000 dlrs in half.
    Current quarter net includes 47,470 dlr tax credit.
 Reuter
