Bausch & Lomb Incorporated and Consolidated Subsidiaries - Page 52

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                                     B&L Ireland                                      
             Description     1983      1984      1985      1986       1987            
             Metals        721,000   406,828   450,325   391,250     536,872          
             Plastics                 529       520   169,434     257,378             
             Wings                    54,657    50,125    15,093      24,661          
             Leathers                171,469    65,694    43,607      77,207          
             Others28                    165              44,287     192,912          
             Total      721,000   633,648   566,664   663,671   1,089,030             
                                    B&L Hong Kong                                     
             Description     198329    1984      1985      1986      1987             
             Metals                  383,860   426,546   428,012   456,312            
             Leathers                 38,391    42,545    35,902    39,176            
             Wings                    18,528    26,379    16,085     4,078            
             Others                                        8,008     3,701            
             Total      452,262   440,779   495,470   488,007   503,267               
               B&L Ireland transferred the sunglasses it assembled to a               
          distribution warehouse located in Culembourg, Holland.  B&L                 
          Ireland did not maintain a sales or marketing staff.  The market-           
          ing for B&L Ireland was handled by Bausch & Lomb United Kingdom             
          (B&L United Kingdom) in London.  The sunglasses assembled by B&L            
          Ireland were sold primarily for distribution in Europe and the              


          28  The category "Others" primarily included styles called Clas-            
          sic Colours and Precious Metals.  Those styles were metals that             
          were coated with sprayed-on paint in the case of Classic Colours            
          or with a coating of rhodium and ruthenium in the case of Pre-              
          cious Metals.  B&L Ireland experienced some difficulty in assem-            
          bling Classic Colours and Precious Metals because the coatings on           
          those styles, which were applied by a third party, chipped off              
          very easily.                                                                
          29  The record does not disclose the breakdown of the styles of             
          sunglasses assembled by B&L Hong Kong during 1983.                          






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