The Sportsman's Guide, Inc. expects to report revenues for the for first quarter of approximately $71 million, above the current average estimate of $69.2 million and over 10% above the $64.6 million reported for the same period in 2005. It also noted that it anticipates reporting fully diluted earnings per share before the estimated impact of non-cash stock-based compensation of 31 cents to 32 censt, at the high end of the current estimates and above the 28 cents per share recorded last year. Company officials stated that it expects that after the impact of the stock-based compensation, earnings per share for the quarter will be 26 cents to 27 cents; last year's results did not include any stock-based compensation expense.