The Buckle, Inc. net sales for the four-week fiscal month ended May 5, 2007 increased 7.5 percent to $34.0 million from net sales of $31.6 million for the prior year four-week fiscal month ended April 29, 2006. Comparable store net sales, for stores open at least one year, increased 1.8 percent from comparable store net sales for the four-week period ended May 6, 2006.

Net sales year-to-date, for the thirteen-week fiscal period ended May 5, 2007, increased 10.5 percent to $121.1 million from net sales of $109.6 million for the prior year thirteen-week fiscal period ended April 29, 2006. Comparable store net sales year-to-date increased 6.4 percent from comparable store net sales for the thirteen-week period ended May 6, 2006.

Due to the 53rd week in fiscal 2006, comparable store net sales for the month and year-to-date periods are compared to the four-week and thirteen-week periods ended May 6, 2006.

Due to a shift in the timing of the Easter holiday, the Company believes it is appropriate to view March and April sales on a combined basis. Net sales for the combined nine-week fiscal period ended May 5, 2007 increased 10.6 percent to $83.4 million from net sales of $75.5 million for the prior year nine-week fiscal period ending April 29, 2006. Comparable store net sales for the combined nine-week period increased 7.0 percent from comparable store net sales for the nine-week period ended May 6, 2006.