The Sportsman's Guide, Inc. said last week it 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. The company also said that diluted EPS, excluding 31 cents to 32 cents of options expenses, will be at the high end of the current estimates and above the 28 cents per share recorded last year. Earnings per share including the options expense are expected to be in the range of 26 cents to 27 cents per share.