Audio Book Club, Inc.
Ticker:KLB 2295 Corporate Boulevard, N.W., Suite 222
Exchange:American Stock Exchange Boca Raton, FL 33431
Industry:Retail (SIC Code 5961) (561) 241-1426

Offering Information
Type of Shares:Common Shares Filing Date:7/2/97
U.S. Shares:2,300,000 Offer Date:10/21/97
Non-U.S. Shares:0 Filing Price:$6.00
Primary Shares:2,300,000 Offer Price:$10.00
Secondary Shares:0 Gross Spread:$0.80
Offering Amount: $13,800,000 Selling:$0.44
Expenses:$904,000 Reallowance:$0.10
Shares Out After:8,580,367

Primary Underwriting Group
ManagerTierPhone
L.H. Friend & CompanyLead Manager (714) 852-9911

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Tenzer, Greenblatt, Fallon & Kaplan
Bank's Law Firm: Camhy Karlinsky & Stein
Auditor: KPMG Peat Marwick
Registrar/Transfer Agent: American Stock Transfer & Trust Co

Selected Financial Data

Dollar amounts in U.S. millions except for per share data
3 Month Ending Financials
Full Year
Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
12/31/96 3/31/97 3/31/96 3/31/97
Revenue:$8.34$3.00$1.74Assets:$1.80
Net Income:-$6.24$0.35-$1.87Curr Assets:
EPS:-$1.06$0.06Liabilities:$13.12
Prior EPS:-$0.99-$1.67Curr Liabilities:
Cash Flow/Oper:-$5.62Equity:-$11.32
Cash Flow/Fin:Cash:
Cash Flow/Inv:

Business Description
The company markets and sells audio books through Audio Book Club, its mail order membership club. Audio books are ideal for consumers who do not have time to read, as they can be listened to while engaging in other activities, such as driving, walking or exercising, and can be used by consumers who have difficulty reading. The Company also believes that audio books offer exceptional entertainment value because they can be enjoyed while relaxing at home in the same manner that a person would watch television or listen to the radio. Since its inception, the Company has engaged in an aggressive membership recruitment program to establish a core Audio Book Club member base and continually expand such member base. The Company has acquired Audio Book Club members primarily through direct mailings of member solicitation packages, online computer service and Internet advertising, advertisements in magazines, newspapers and other publications and package insert programs. In March 1995, the Company established an Internet web site which offers visitors to the web site the opportunity to join Audio Book Club, execute club transactions online (if a member), utilize the site's search engine to locate any of the site's thousands of audio book selections and sample audio clips of many of the site's selections.

Competition
The audio book and mail order club industries are intensely competitive and highly fragmented. The Company competes with existing audio book clubs for prospective members. The Company is currently aware of two other negative option audio book clubs, Audiobook's Direct and a club operated by Columbia House. The Company also competes with all other outlets through which audio books are offered, including bookstores, audio bookstores (which rent and, to a lesser extent, primarily sell only audio books), retail establishments such as convenience stores, video rental stores and wholesale clubs (e.g. Costco), and mail order companies which offer audio books for rental and sale through catalogs. In addition, the Company also competes with mail order clubs and catalogs and other direct marketers that offer products with similar entertainment value as audio books, such as music cassettes and compact discs, printed books and videos, for discretionary consumer spending.

Business Plan
The Company's strategy is to establish Audio Book Club as the largest and most convenient supplier of audio books by mail and via the Internet. Key elements of the Company's strategy include: (I) Expansion of Audio Book Club's Member Base, (ii) Maximize Per Member Revenues, (iii) Exploitation of Secondary Revenue Sources, (iv) Offer Complimentary Products, (v) Cost Containment and (vi) Long-Term Objectives.

Use of Proceeds
The proceeds from the proposed offering will be used for the repayment of indebtedness; membership recruitment advertising; Internet web site marketing and development; working capital and general corporate purposes.

Principal and Selling Shareholders
Name of Shareholder% Owned
Before
% Owned
After
Norton Herrick95.80%65.70%
Howard Herrick95.80%65.70%
Micael Herrick12.50%8.50%
Note: Represents ownership of 5% or more prior to the offering.
Executive Officers and Directors
Officer NameTitleAge
Norton HerrickChief Executive Officer, Chairman of the Board and Director58
Robert KleinChief Financial Officer and Treasurer49
Michael HerrickChief Operating Officer, Vice Chairman of the Board and Director30
Roy AbramsDirector Desginee54
George FarleyDirector Desginee59
Howard HerrickExecutive Vice President and Director32
Jesse FaberPresident and Director Designee42

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