FINE ART ACQUISITIONS LTD <FAAA> 4TH QTR NET
Shr three cts vs three cts
    Net 141,224 vs 118,192
    Sales 5,849,695 vs 3,717,794
    Avg shrs 4,975,000 vs 4,925,000
    Year
    Shr 15 cts vs 10 cts
    Net 720,126 vs 474,879
    Sales 18.2 mln vs 11.5 mln
    Avg shrs 4,959,932 vs 4,902,778
    NOTE: 1985 year net includes gain of 58,000 dlrs, or one
cent a share, from tax loss carryforward
 Reuter
