SPORTING LIFE INC <SPLF> 2ND QTR JAN 31 NET Oper shr loss six cts vs profit four cts Oper net loss 58,388 vs profit 34,101 Revs 2,419,203 vs 2,145,967 1st half Oper shr profit six cts vs profit 18 cts Oper net profit 61,763 vs profit 172,166 Revs 5,731,582 vs 4,458,040 NOTE: Prior year net excludes extraordinary credits of 4,500 dlrs in quarter and 46,000 dlrs in half. Current quarter net includes 47,470 dlr tax credit.