1074530--6/8/2006--BOYDS_COLLECTION

related topics

{operation, international, foreign}

{condition, economic, financial}

{product, market, service}

{stock, price, share}

{tax, income, asset}

{regulation, change, law}

{property, intellectual, protect}

{debt, indebtedness, cash}

{interest, director, officer}

{customer, product, revenue}

Prolonged continuation of the Chapter 11 case may harm the Debtors business. The Debtors may not be able to obtain confirmation of the plan. The Change of Control Produced by the Restructuring of the Debtors may Result in Limited use of Deferred Tax Assets. Delisting from the New York Stock Exchange. Our ability to continue as a going concern is uncertain. Financial position impacted by changing distribution channels. Financial Position impacted by changing consumer tastes. Dependence on two independent buying agencies Potential economic and political risks of China. All of Boyds significant manufacturers are located in China. Potential adverse trade regulations and restrictions. Potential foreign restrictions or additional costs. Potential infringement of Boyds intellectual property.

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1074530--6/8/2006--BOYDS_COLLECTION_LTD