Steiner Leisure Ltd.
Ticker: STNRF
Exchange: NASDAQ-National Market Nassau, Foreign
Industry: Service

Type of Shares:Common Shares Filing Date:7/16/96
U.S. Shares:4,432,383 Offer Date:11/13/96
Non-U.S. Shares:0 Filing Range:$11.00 - $13.00
Primary Shares:4,432,383 Offer Price:$13.00
Secondary Shares:0 Gross Spread:$0.91
Offering Amount: $53,188,596 Selling:$0.55
Expenses: - Reallowance:$0.10
Shares Out After:8,740,000

ManagerTierPhone
Furman Selz IncorporatedLead Manager (212) 309-8200
Raymond James & Associates, Inc.Co-manager (813) 573-8108

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Note: Dollar amounts are in U.S. millions; Audited figures expressed as full year,
unaudited figures are partial year

Business Description
the company is the leading provider of spa services and skin and hair care products on board cruise ships worldwide. The company strives to create an engaging and therapeutic environment where customers can receive body and facial treatments and hair styling comparable in quality to the finest land-based spas and salons. In addition, the company develops and markets premium priced, high quality personal care products which are sold primarily in connection with services the company provides and, to a lesser extent, through third party land-based salon and retail channels. As of October 1, 1996, the company served 90 cruise ships representing 26 cruise lines, including Carnival, Royal Caribbean, Princess, Norwegian, Celebrity and Cunard.

Use of Proceeds
The proceeds from the proposed offering will be used to repay debt and for capital expenditures and for working capital.

Last updated: 12/8/96

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