Wheels Sports Group, Inc.
Ticker:WHEL 1368 Salisbury Road
Exchange:NASDAQ-Small Cap Market Mocksville, NC 27028
Industry:Manufacturing (SIC Code 2759) (704) 634-3000

Offering Information
Type of Shares:Common Shares Filing Date:1/27/97
U.S. Shares:900,000 Offer Date:4/16/97
Non-U.S. Shares:0 Filing Range:$6.00 - $6.50
Primary Shares:900,000 Offer Price:$5.90
Secondary Shares:0 Gross Spread:$0.59
Offering Amount: $5,625,000 Selling:$0.29
Expenses:$590,000 Reallowance:
Shares Out After:3,400,000

Primary Underwriting Group
ManagerTierPhone
Schneider Securities, Inc.Lead Manager (303) 837-9200

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Berliner Zisser Walter & Gallegos
Bank's Law Firm: Faegre & Benson
Auditor: Coopers & Lybrand
Registrar/Transfer Agent: American Securities Transfer, Inc

Selected Financial Data

Dollar amounts in U.S. millions except for per share data
Full Year
Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
12/31/96 12/31/96
Revenue:$4.78Assets:$3.27
Net Income:$0.83Curr Assets:
EPS:$0.39Liabilities:$2.24
Prior EPS:Curr Liabilities:
Cash Flow/Oper:$0.03Equity:$1.03
Cash Flow/Fin:Cash:
Cash Flow/Inv:

Business Description
The company designs, markets and distributes premium quality collectible sports trading cards primarily featuring the race drivers, team owners and crew chiefs active in NASCAR-sanctioned racing events. The company's premium quality collectible sports trading cards are generally produced in limited issues between three and four times each year and are sold to a network of distributors, brokers and approximately 1,500 specialty hobby dealers located principally throughout the southeast United States. The company estimates that customers in the hobby channel such as distributors and hobby dealers, sports memorabilia shops, sports trading card stores and toy stores account for approximately 85% of sales, with the remaining 15% of sales accounted for by the retail channel, which consists of distributors and brokers who resell collectible sports trading cards to mass merchandisers, wholesale clubs and variety stores. The company also sells its collective sports trading cards to members of the Wheels Club, a membership club organized by the company consisting of approximately 800 members, and to businesses for use in corporate promotions.

Competition
Competition in the collectively sports trading card market is intense and is based primarily on collectibility, brand recognition, product features, pricing, customer service, quality and creativity. The company currently views three of the four national competitors in the collectible sports trading card market, Fleer/Sky Box, Upper Deck and Pinnacle Brands, as its primary competition. Each of these firms is significantly larger than the company and has a longer operating history, better name recognition, and greater financial, marketing and other resources than the company. The fourth national competitor, Topps, does not currently produce NASCAR-related collectible sports trading cards. The company is also subject to competition from at least one strong regional competitor, Press Pass. Although the number of competitors active in the collectible sports trading card market has recently declined due to the industry consolidation that is underway, the company does not believe that competition in its industry has lessened. The NASCAR race drivers, team owners and crew chiefs with whom the company has licenses also have the ability to grant additional licenses, thereby increasing the number of firms active in the company's primary market. The company believes that the limited number of licenses for collectively sports trading cards granted by NASCAR race drivers, team owners and crew chiefs represents a barrier to competition, to a limited degree, because the right to use the photo, likeness and image of a NASCAR personality in a collective sports trading card is dependent upon the grant of licensed rights to do so. The company believes that its ability to compete effectively in the future will be based more on collectibility, creative design and quality, as opposed to price. The company's ability to compete based on these factors will depend to some extent on its ability to gauge demand and respond to market trends, identify consumer preferences and maintain product innovation.

Business Plan
The company's strategy is to enhance its position as a niche designer and marketer of premium collectible sports trading cards and to expand into additional NASCAR-related markets to capitalize on the growth now being experienced in the NASCAR racing market. Key elements of the company's strategy include: (I) Increase Sales by Expanding Distribution, (ii) Diversify into Other NASCAR-Related Activities, (iii) Emphasize Product Differentiation, (iv) Continue Commitment to Creative Design and Latest Production Technologies, (v) Maintain and Support Network of Distributors and Dealers.

Use of Proceeds
The proceeds from the proposed offering will be used for Fantasy World Racing, a Wheels Sports game where race fans choose a team of NASCAR drivers and chart their performance in actual races, similar to Rotisserie baseball, for the construction of an office and warehouse, and other corporate purposes which could include marketing and acquisitions of other trading card companies.

Principal and Selling Shareholders
Name of Shareholder% Owned
Before
% Owned
After
Howard L. Correll, Jr.27.60%20.30%
W. Conrad Powell20.70%15.20%
Terry J. Powell20.70%15.20%
Timothy M. Tyler9.60%7.10%
Richard A. Strauss7.90%5.80%
Note: Represents ownership of 5% or more prior to the offering.
Executive Officers and Directors
Officer NameTitleAge
Howard L. Correl, Jr.Chairman of the Board, Chief Executive Officer and President43
F. Scott M. ChapmanChief Financial Officer50
W. Conrad PowellExecutive Vice President, Treasurer and Director56

Warrant Information
# of Units:900,000
Unit Ticker:WHELU Unit Price:
Warrant Ticker:WHELW Warrant Price:
Warrant Exercise Date: Warrant Exercise Price:
Warrant Expiration Date:
Warrant Detachable: Yes Warrant Detach Date:
Warrant Callable: No
Unit Composition: 1 Common Share + 1 Warrant
Warrant Entitlement: 1 Common Share


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