Bacou USA, Inc.

Ticker: BACU		10 Thurber Boulevard
Exchange: NASDAQ-National Market		Smithfield, Rhode Island 02917
Industry: Manufacturing		(401) 233-0333

Type of Shares:	Common Shares	Filing Date:	1/22/96
U.S. Shares:	2,400,000	Offer Date:	3/27/96
Non-U.S. Shares:	600,000	Filing Range:	$14.00 - $16.00
Primary Shares:	3,000,000	Offer Price:	$15.00
Secondary Shares:	0	Gross Spread:	$1.05
Offering Amount:	$45,000,000	Selling:	$0.55
Expenses:	$850,000	Reallowance:	$0.10
Shares Out After:	16,860,000

Spin out parent firm:	Bacou, S.A.

Manager	Tier	Phone
Lehman Brothers Incorporated	Lead Manager	(212) 640-6129
A.G. Edwards & Sons, Inc.	Co-manager	(314) 289-3000

Auditor: KPMG Peat Marwick
	Audited Income	Latest Unaudited Income	Prior Unaudited Income		Balance Sheet
	7/31/95	12/31/95	12/31/94		12/31/95
Revenue:	$71.99	$36.83	$27.86	Assets:	$104.47
Net Income:	$13.06	$4.32	$4.08	Liabilities:	$58.77
EPS:	$0.94	$0.31		Equity:	$45.70
Note: Dollar amounts are in U.S. millions; Audited figures expressed as full year, unaudited figures are partial year

Business Description

The Company designs, manufactures and sells personal protective equipment, including non-prescription protective eyewear. The Company is one of the leading competitors in the United States protective eyewear market. The Company's products, which are marketed under the brand names Uvex, Titmus and Pro-Tech, are sold principally to industrial safety distributors and optical laboratories. The Company believes it has developed its market position as a result of the performance and quality of its products, the effectiveness of its marketing and distribution networks, the strength and recognition of its brand names and its record of product innovation. The Company conducts all of its operation through three subsidiaries: Uvex Safety, Inc., Titmus Optical, Inc. and pro-Tech Respirators, Inc.

Use of Proceeds

The proceeds from the proposed offering will be used to repay debt and other general corporate purposes.

Last updated: 10/28/96