Bausch & Lomb Incorporated and Consolidated Subsidiaries - Page 18

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          temples or fronts were placed into a tumbling barrel, which                 
          contained wooden chips and wax to round their edges and polish              
          them.                                                                       
               B&L worked hard to ensure the quality of its sunglasses                
          during both the fabrication of parts for sunglasses and the                 
          assembly of those parts into finished sunglasses.  Regardless               
          where the parts were fabricated and assembled into finished                 
          sunglasses, B&L maintained strict quality standards and specifi-            
          cations that the parts and finished sunglasses were required to             
          meet.  Specifications for all sunglasses were established by the            
          specifications group at the B&L Frame Center in Rochester.                  
          Establishment by B&L of New Sunglass Assembly Facilities                    
               During the 1970s, B&L experienced tremendous growth in its             
          sunglass sales.  Much of that growth was in international                   
          markets, especially Western Europe and Southeast Asia.  By 1982,            
          approximately half of B&L's sunglass sales were outside the                 
          United States.  To help meet that demand, B&L increased the                 
          output of its sunglass production facilities in Rochester during            
          the 1970s and continued to do so during the years at issue.                 
               Prior to 1982, B&L operated a sunglass assembly facility in            
          France that it decided to close.  Because of the tremendous                 
          growth of its sunglass sales in Europe and elsewhere, it needed             
          (1) to replace that facility in order to supply its European                
          markets and (2) to expand its worldwide sunglass production.                





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