MACGREGOR SPORTING GOODS INC <MGS>2ND QTR JAN 31 Shr one cent vs nine cts Net 51,057 vs 554,878 Sales 24.5 mln vs 21.3 mln First half Shr 15 cts vs five cts Net 1,026,479 vs 313,676 Sales 48.4 mln vs 37.4 mln NOTE: Net includes gains of 28,000 dlrs, or one cent a share, vs 61,000 dlrs, or seven cts a share, in quarter and 453,000 dlrs, or seven cts a share, vs 61,000 dlrs, or one cent a share, in half from tax loss carryforward