TCR_Public/051001.mbx        T R O U B L E D   C O M P A N Y   R E P O R T E R

           Saturday, October 1, 2005, Vol. 9, No. 233

                          Headlines

ENTERGY NEW ORLEANS: Balance Sheet as of June 30, 2005
FEDERAL-MOGUL: Posts $13.7 Million Net Loss in August 2005
FRESH CHOICE: Posts $101,124 Net Loss for Period Ended Sept. 4
INTERMET CORP: Posts $4.5 Million Net Loss in August 2005
KUSHNER-LOCKE: Releases June 2005 Monthly Operating Reports

KUSHNER-LOCKE: Releases July 2005 Monthly Operating Reports
MERIDIAN AUTMOTIVE: Posts $6.3 Million Net Loss in August 2005
SOUTHERN INVESTORS: Posts $27,582 Net Loss for August 2005
WINN-DIXIE: Posts $164 Mil. Net Loss for the Period Ended Aug. 24


                          *********

ENTERGY NEW ORLEANS: Balance Sheet as of June 30, 2005
------------------------------------------------------

                    ENTERGY NEW ORLEANS, INC.
                          BALANCE SHEET
                       As of June 30, 2005
                           (Unaudited)

ASSETS
    
CURRENT ASSETS
Cash and cash equivalents:         
  Cash                                               $1,640,000
  Temporary cash investments - at cost,         
   which approximates market                          6,418,000
                                                   ------------
     Total cash and cash equivalents                  8,058,000
                                                   ------------
Accounts receivable:         
  Customer                                           40,156,000
  Allowance for doubtful accounts                    (3,444,000)
  Associated companies                                9,355,000
  Other                                               5,691,000
  Accrued unbilled revenues                          38,721,000
                                                   ------------
     Total accounts receivable                       90,479,000
                                                   ------------
Deferred fuel costs                                  23,396,000
Fuel inventory - at average cost                              -
Materials and supplies - at average cost              9,468,000
Prepayments and other                                 8,685,000
                                                   ------------
TOTAL                                               140,086,000
                                                   ------------
OTHER PROPERTY AND INVESTMENTS         
Investment in affiliates - at equity                  3,259,000
                                                   ------------
UTILITY PLANT         
Electric                                            717,279,000
Natural gas                                         192,759,000
Construction work in progress                        25,315,000
                                                   ------------
TOTAL UTILITY PLANT                                 935,353,000
Less - accumulated depreciation & amortization      448,562,000
                                                   ------------
UTILITY PLANT - NET                                 486,791,000
                                                   ------------          

DEFERRED DEBITS AND OTHER ASSETS         
Regulatory assets:         
  Other regulatory assets                            37,101,000
Long term receivables                                 1,812,000
Other                                                21,629,000
                                                   ------------
TOTAL                                                60,542,000
                                                   ------------          
TOTAL ASSETS                                       $690,678,000
                                                   ============

CURRENT LIABILITIES         
Currently maturing long-term debt                   $30,000,000
Accounts payable:         
  Associated companies                               30,807,000
  Other                                              30,682,000
Customer deposits                                    18,005,000
Taxes accrued                                         2,219,000
Accumulated deferred income taxes                     7,546,000
Interest accrued                                      4,354,000
Energy Efficiency Program provision                   6,776,000
Other                                                 2,696,000
                                                   ------------
TOTAL                                               133,085,000
                                                   ------------

NON-CURRENT LIABILITIES         
Accumulated deferred income taxes
  and taxes accrued                                  52,582,000    
Accumulated deferred investment tax credits           3,782,000
SFAS 109 regulatory liability - net                  45,300,000
Accumulated provisions                                9,006,000
Pension liability                                    26,890,000
Long-term debt                                      229,910,000
Other                                                 3,853,000
                                                   ------------
TOTAL LIABILITIES                                   371,323,000
                                                   ------------          
Commitments and Contingencies         
          
SHAREHOLDERS' EQUITY         
Preferred stock without sinking fund                 19,780,000
Common stock, $4 par value,
  authorized 10,000,000 shares;
  issued and outstanding 8,435,900
  shares in 2005 and 2004                            33,744,000
Paid-in capital                                      36,294,000
Retained earnings                                    96,452,000
                                                   ------------
TOTAL SHAREHOLDERS' EQUITY                          186,270,000
                                                   ------------
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY         $690,678,000
                                                   ============

Headquartered in Baton Rouge, Louisiana, Entergy New Orleans Inc.
-- http://www.entergy-neworleans.com/-- is a wholly owned  
subsidiary of Entergy Corporation.  Entergy New Orleans provides
electric and natural gas service to approximately 190,000 electric
and 147,000 gas customers within the city of New Orleans.  Entergy
New Orleans is the smallest of Entergy Corporation's five utility
companies and represents about 7% of the consolidated revenues and
3% of its consolidated earnings in 2004.  Neither Entergy
Corporation nor any of Entergy's other utility and non-utility
subsidiaries were included in Entergy New Orleans' bankruptcy
filing.  Entergy New Orleans filed for chapter 11 protection on
Sept. 23, 2005 (Bankr. E.D. La. Case No. 05-17697).  Elizabeth J.
Futrell, Esq., and R. Partick Vance, Esq., at Jones, Walker,
Waechter, Poitevent, Carrere & Denegre, L.L.P., represent the
Debtor in its restructuring efforts.  When the Debtor filed for
protection from its creditors, it listed total assets of
$703,197,000 and total debts of $610,421,000.  (Entergy New
Orleans Bankruptcy News, Issue No. 1; Bankruptcy Creditors'
Service, Inc., 215/945-7000)


FEDERAL-MOGUL: Posts $13.7 Million Net Loss in August 2005
----------------------------------------------------------

                Federal-Mogul Global, Inc., et al.
                     Unaudited Balance Sheet
                      As of August 31, 2005
                          (In millions)

                             Assets

Cash and equivalents                                     $426.8
Accounts receivable                                       578.7
Inventories                                               474.0
Deferred taxes                                            181.4
Prepaid expenses and other current assets                 102.8
                                                     ----------
Total current assets                                    1,763.6

Summary of Unpaid Postpetition Debits                     (66.5)
Intercompany Loans Receivable (Payable)                 2,526.9
                                                     ----------
Intercompany Balances                                   2,460.4

Property, plant and equipment                             969.6
Goodwill                                                1,011.9
Other intangible assets                                   426.8
Insurance recoverable                                     807.0
Other non-current assets                                  977.3
                                                     ----------
Total Assets                                           $8,416.6
                                                     ==========

               Liabilities and Shareholders' Equity

Short-term debt                                          $319.0
Accounts payable                                          191.6
Accrued compensation                                       65.5
Restructuring and rationalization reserves                 10.0
Current portion of asbestos liability                         -
Interest payable                                            1.5
Other accrued liabilities                                 278.7
                                                     ----------
Total current liabilities                                 866.3

Long-term debt                                                -
Post-employment benefits                                1,944.9
Other accrued liabilities                                 946.6
Liabilities subject to compromise                       5,996.9

Shareholders' equity:
   Preferred stock                                      1,050.6
   Common stock                                           565.8
   Additional paid-in capital                           8,022.7
   Accumulated deficit                                 (9,795.1)
   Accumulated other comprehensive income              (1,184.0)
   Other                                                      -
                                                     ----------
Total Shareholders' Equity                             (1,340.1)
                                                     ----------
Total Liabilities and Shareholders' Equity             $8,416.6
                                                     ==========
  
               Federal-Mogul Global, Inc., et al.
               Unaudited Statement of Operations
              For the month ended August 31, 2005
                          (In millions)

Net sales                                                $287.9
Cost of products sold                                     240.3
                                                     ----------
Gross margin                                               47.7

Selling, general & administrative expenses                (49.5)
Amortization                                               (1.2)
Reorganization items                                      (10.0)
Interest income (expense), net                            (12.0)
Other income (expense), net                                13.3
                                                     ----------
Earnings before Income Taxes                              (11.7)

Income Tax (Expense) Benefit                               (2.0)
                                                     ----------
Earnings before effect of change in acctg principle       (13.7)
Cumulative effect of change in acctg principle                -
                                                     ----------
Net Earnings (loss)                                      ($13.7)
                                                     ==========
  
               Federal-Mogul Global, Inc., et al.
               Unaudited Statement of Cash Flows
              For the month ended August 31, 2005
                          (In millions)

Cash Provided From (Used By) Operating Activities:
   Net earnings (loss)                                   ($13.7)

Adjustments to reconcile net earnings (loss):
   Depreciation and amortization                           13.8
   Adjustments of assets held for sale to fair value          -
   Asbestos Charge                                            -
   Summary of unpaid postpetition debits                      -
   Cumulative effect of change in acctg principle             -
   Change in post-employment benefits                      (0.3)
   Decrease/(increase) in accounts receivable               7.0
   Decrease/(increase) in inventories                       8.3
   Increase/(decrease) in accounts payable                 (5.0)
   Change in other assets and other liabilities            13.6
   Change in restructuring charge                           0.0
   Refunds (payments) against asbestos liability              -
                                                     ----------
Net Cash Provided From Operating Activities                23.8

Cash Provided From (Used By) Investing Activities:
   Expenditures for property, plant & equipment            (5.7)
   Proceeds from sale of property, plant & equipment          -
   Proceeds from sale of businesses                           -
   Business acquisitions, net of cash acquired                -
   Other                                                      -
                                                     ----------
Net Cash Provided From (Used By) Investing Activities      (5.7)

Cash Provided From (Used By) Financing Activities:
   Increase (decrease) in debt                            (14.0)
   Sale of accounts receivable under securitization           -
   Dividends                                                  -
   Other                                                    9.9
                                                     ----------
Net Cash Provided From Financing Activities                (4.1)

Increase (Decrease) in Cash and Equivalents                14.0

Cash and equivalents at beginning of period               412.7
                                                     ----------
Cash and equivalents at end of period                    $426.8
                                                     ==========

Headquartered in Southfield, Michigan, Federal-Mogul Corporation
-- http://www.federal-mogul.com/-- is one of the world's largest  
automotive parts companies with worldwide revenue of some US$6
billion.  The Company filed for chapter 11 protection on Oct. 1,
2001 (Bankr. Del. Case No. 01-10582).  Lawrence J. Nyhan Esq.,
James F. Conlan Esq., and Kevin T. Lantry Esq., at Sidley Austin
Brown & Wood, and Laura Davis Jones Esq., at Pachulski, Stang,
Ziehl, Young, Jones & Weintraub, P.C., represent the Debtors in
their restructuring efforts.  When the Debtors filed for
protection from their creditors, they listed US$10.15 billion in
assets and US$8.86 billion in liabilities.  At Dec. 31, 2004,
Federal-Mogul's balance sheet showed a US$1.925 billion
stockholders' deficit.  At Mar. 31, 2005, Federal-Mogul's balance
sheet showed a US$2.048 billion stockholders' deficit, compared to
a US$1.926 billion deficit at Dec. 31, 2004.  Federal-Mogul
Corp.'s U.K. affiliate, Turner & Newall, is based at Dudley Hill,
Bradford. (Federal-Mogul Bankruptcy News, Issue No. 93;
Bankruptcy Creditors' Service, Inc., 215/945-7000)


FRESH CHOICE: Posts $101,124 Net Loss for Period Ended Sept. 4
--------------------------------------------------------------
On Sept. 23, 2005, Fresh Choice, Inc., filed its monthly operating
report for the four-week period ended Sept. 4, 2005, with the
United States Bankruptcy Court for the Northern District of
California.

The Company reported a $101,124 net loss in $4,394,470 of gross
sales for the four-week period ended Sept. 4, 2005.

At Sept. 4, 2005, Fresh Choice, Inc.'s balance sheet shows:

      Current Assets                         $3,237,125
      Total Assets                           17,321,958
      Current Liabilities                     6,373,752
      Total Prepetition Liabilities          10,885,593
      Total Liabilities                      18,732,915
      Total Stockholders' Equity Deficit    ($1,410,957)

A full-text copy of Fresh Choice, Inc.'s Monthly Operating Report
for the four-week period ended Sept. 4, 2005, is available at no
charge at http://ResearchArchives.com/t/s?203

Headquartered in Morgan Hill, California, Fresh Choice, Inc. --
http://www.freshchoice.com/-- owns and operates a chain of more  
than 40 salad bar eateries, mostly located in California.  The
company filed for chapter 11 protection on July 12, 2004 (Bankr.
N.D. Calif. Case No. 04-54318).  Debra I. Grassgreen, Esq., at
Pachulski, Stang, Ziehl, Young, Jones & Weintraub P.C. represents
the Debtor in its restructuring efforts.  When the Debtor filed
for protection from its creditors, it listed $29,651,000 in total
assets and $14,348,000 in total debts.


INTERMET CORP: Posts $4.5 Million Net Loss in August 2005
---------------------------------------------------------
On Sept. 23, 2005, Intermet Corporation and its debtor-affiliates
delivered their August 2005 monthly operating report to the U.S.
Bankruptcy Court for the Eastern District of Michigan.

For the month ending Aug. 31, 2005, Intermet Corporation reported
a net loss of $4,516,000 against $52,495,000 of net sales.

At Aug. 31, 2005, Intermet's balance sheet showed:

      Current Assets                          $147,974,000
      Total Assets                             429,550,000
      Postpetition Debts                        28,452,000
      Total Liabilities                        601,451,000
      Total Stockholders' Equity Deficit     ($171,901,000)

A full-text copy of Intermet Corporation and its debtor-
affiliates' August 2005 Monthly Operating Report is available at
no charge at http://ResearchArchives.com/t/s?202

Headquartered in Troy, Michigan, Intermet Corporation --
http://www.intermet.com/-- provides machining and tooling  
services for the automotive and industrial markets specializing in
the design and manufacture of highly engineered, cast automotive
components for the global light truck, passenger car, light
vehicle and heavy-duty vehicle markets.  Intermet, along with its
debtor-affiliates, filed for chapter 11 protection on Sept. 29,
2004 (Bankr. E.D. Mich. Case Nos. 04-67597 through 04-67614).  
Salvatore A. Barbatano, Esq., at Foley & Lardner LLP, represents
the Debtors.  When the Debtors filed for protection from their
creditors, they listed $735,821,000 in total assets and
$592,816,000 in total debts.


KUSHNER-LOCKE: Releases June 2005 Monthly Operating Reports
-----------------------------------------------------------
On Sept. 20, 2005, The Kushner-Locke Company and its debtor-
affiliates filed their unaudited June 2005 Monthly Operating
Reports with the U.S. Bankruptcy Court for the Central District of
California, Los Angeles Division.

For the month ending June 30, 2005, The Kushner-Locke Company's
Profit & Loss Statement shows:

      Gross Profit                           $0
      Total Operating Expenses           68,036
      Total Non-Operating Expenses      118,101
      Net Income (Loss)               ($186,137)

For the period from June 1, 2005 through June 30, 2005, The
Kushner-Locke Company's Cash Receipts and Disbursements Report
shows:

                              Collateral    Concentration
                                Account        Account
                              ----------    -------------
      Beginning Balance       $1,972,571          $60,445
      Total Receipts             372,967          200,000
      Total Disbursements        200,000          186,137
      Ending Balance          $2,145,538          $74,307

Full-text copies of The Kushner-Locke Company's June 2005
Monthly Operating Reports are available at no charge at:

Profit & Loss Statement:

               http://ResearchArchives.com/t/s?1cd

Cash Receipts and Disbursements Report:

               http://ResearchArchives.com/t/s?1ce

Headquartered in Los Angeles, California, The Kushner-Locke
Company is a low-budget movie production studio.  The Company,
along with its debtor-affiliates filed for chapter 11 protection
on Nov. 21, 2001 in the U.S. Bankruptcy Court for the Central
District of California.  The cases are jointly administered under
case number 01-44828.


KUSHNER-LOCKE: Releases July 2005 Monthly Operating Reports
-----------------------------------------------------------
On Sept. 20, 2005, The Kushner-Locke Company and its debtor-
affiliates filed their unaudited July 2005 Monthly Operating
Reports with the U.S. Bankruptcy Court for the Central District of
California.

For the month ending July 31, 2005, The Kushner-Locke Company's
Profit & Loss Statement shows:

      Gross Profit                           $0
      Total Operating Expenses           61,654
      Total Non-Operating Expenses            0
      Net Income (Loss)                ($61,654)

For the period from July 1, 2005 through July 31, 2005, The
Kushner-Locke Company's Cash Receipts and Disbursements Report
shows:

                              Collateral    Concentration
                                Account        Account
                              ----------    -------------
      Beginning Balance       $2,145,538          $74,307
      Total Receipts              56,679           60,000
      Total Disbursements         60,000           61,512
      Ending Balance          $2,142,217          $72,796

Full-text copies of The Kushner-Locke Company's July 2005
Monthly Operating Reports are available at no charge at:

Profit & Loss Statement:

               http://ResearchArchives.com/t/s?1cf

Cash Receipts and Disbursements Report:

               http://ResearchArchives.com/t/s?1d0

Headquartered in Los Angeles, California, The Kushner-Locke
Company is a low-budget movie production studio.  The Company,
along with its debtor-affiliates filed for chapter 11 protection
on Nov. 21, 2001 in the U.S. Bankruptcy Court for the Central
District of California.  The cases are jointly administered under
case number 01-44828.


MERIDIAN AUTMOTIVE: Posts $6.3 Million Net Loss in August 2005
--------------------------------------------------------------

               Meridian Automotive Systems - Composite
                  Operations, Inc. and Subsidiaries
                Unaudited Consolidated Balance Sheets
                      As of August 31, 2005
                           (In Thousands)

CURRENT ASSETS:
    Cash                                                      -
    Accounts receivable, net                           $129,232
    Intercompany receivable                              16,086
    Inventories                                          74,941
    Tooling costs in excess of billings and others       23,269
                                                     ----------
       TOTAL CURRENT ASSETS                             243,528
                                                     ----------

    Property, plant and equipment, net                  237,463
    Intangible assets                                    15,603
    Investment in subsidiaries                           23,863
    Other assets                                         19,042
                                                     ----------
       TOTAL ASSETS                                    $539,499
                                                     ==========

CURRENT LIABILITIES NOT SUBJECT TO COMPRISE:
    Current portion of long term debt                  $286,952
    Accounts payable                                     36,373
    Accrued expenses                                     48,774
    Tooling billings in excess of costs                  10,535
                                                     ----------
       TOTAL CURENT LIABILITIES                         382,634
                                                     ----------

    Liabilities subject to comprise                     458,716
    Non-Current Liabilities Not Subject to Compromise:
       Long-term debt, less current portion              31,822
       Other long-term liabilities                       16,366
       Accumulated post-retirement benefit obligation    16,138
                                                     ----------
       TOTAL LIABILITIES                                905,676
       STOCKHOLDERS' EQUITY                            (366,177)
                                                     ----------
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY             $539,499
                                                     ==========

               Meridian Automotive Systems - Composite
                  Operations, Inc. and Subsidiaries
                  Unaudited Statement of Operations
                       August 1 to 31, 2005
                          (In Thousands)

Net sales                                               $82,803
Cost of sales                                            75,510
                                                     ----------
Gross profit                                              7,293
Selling, general and administrative expenses              2,378
Restructuring charges                                       248
                                                     ----------
Operating income                                          4,667
Interest expense, net                                     7,492
Other income (expense)                                       21
Chapter 11 and related reorganization items               3,462
                                                     ----------
Loss before provision for income taxes                   (6,266)
Provision for income taxes                                   29
                                                     ----------
NET LOSS                                                ($6,295)
                                                     ==========

               Meridian Automotive Systems - Composite
                  Operations, Inc. and Subsidiaries
                  Unaudited Statement of Cash Flows
                       August 1 to 31, 2005
                          (In Thousands)

OPERATING ACTIVITIES:
    Net loss                                            ($6,295)
    Adjustments required to reconcile net loss to net
       cash provided by (used in) operating activities:
       Depreciation, amortization, and impairment         3,893
       Change in working capital and other operating
          items                                         (14,027)
                                                     ----------
       Net cash provided by operating activities
          before reorganization items                   (16,429)
                                                     ----------
    Operating cash flows from reorganization items:
       Chapter 11 and related reorganization items        3,462
       Payments on Chapter 11 and related reorg items      (100)
                                                     ----------
       Net cash provided by Chapter 11 and related
          reorg items                                     3,362

       Net cash used for operating  activities          (13,067)

INVESTING ACTIVITIES:
    Additions to property and equipment                  (5,090)
    Proceeds from sale or property and equipment              -
                                                     ----------
       Net cash used for investing activities            (5,090)
                                                     ----------

FINANCING ACTIVITIES:
    Proceeds from prepetition borrowings                      -
    Repayments of prepetition borrowings                      -
    Proceeds from DIP credit facility                    46,400
    Repayments of DIP credit facility                   (28,200)
    Repayments on prepetition long-term debt                  -
    Deferred financing costs capitalized                    (43)
                                                     ----------
       Net cash provided by financing activities         18,157
                                                     ----------
Net increase (decrease) in cash                               -
                                                     ----------
Cash and Cash Equivalents, beginning of period                -

Cash and Cash Equivalents, end of period                      -
                                                     ==========

Headquartered in Dearborn, Mich., Meridian Automotive Systems,
Inc. -- http://www.meridianautosystems.com/-- supplies  
technologically advanced front and rear end modules, lighting,
exterior composites, console modules, instrument panels and other
interior systems to automobile and truck manufacturers.  Meridian
operates 22 plants in the United States, Canada and Mexico,
supplying Original Equipment Manufacturers and major Tier One
parts suppliers.  The Company and its debtor-affiliates filed for
chapter 11 protection on April 26, 2005 (Bankr. D. Del. Case Nos.
05-11168 through 05-11176).  James F. Conlan, Esq., Larry J.
Nyhan, Esq., Paul S. Caruso, Esq., and Bojan Guzina, Esq., at
Sidley Austin Brown & Wood LLP, and Robert S. Brady, Esq., Edmon
L. Morton, Esq., Edward J. Kosmowski, Esq., and Ian S. Fredericks,
Esq., at Young Conaway Stargatt & Taylor, LLP, represent the
Debtors in their restructuring efforts.  When the Debtors filed
for protection from their creditors, they listed $530 million in
total assets and approximately $815 million in total liabilities.
(Meridian Bankruptcy News, Issue No. 15; Bankruptcy Creditors'
Service, Inc., 215/945-7000).


SOUTHERN INVESTORS: Posts $27,582 Net Loss for August 2005
----------------------------------------------------------
On Sept. 19, 2005, Southern Investors Service Company, Inc., filed
its monthly operating report for August 2005 with the U.S.
Bankruptcy Court for Southern District of Texas.

Southern Investors reports a net loss of $27,582 on $0 revenues
for the month of August 2005.

At Aug. 31, 2005, Southern Investors' balance sheet reflects:

        Current Assets                     $2,702,979
        Total Assets                        2,702,979
        Post-Petition Liabilities              81,812
        Pre-Petition Liabilities            8,636,056
        Total Liabilities                   8,717,868   
        Total Owner's Deficit             ($6,014,889)

A full-text copy of Southern Investors' monthly operating report
for the month of August 2005 is available at no charge at:

               http://ResearchArchives.com/t/s?1d2

Headquartered in Houston, Texas, Southern Investors Service
Company, Inc., manages residential developments and office
buildings that are owned by others.  The Company filed for chapter
11 protection on April 8, 2005. (Bankr. S.D. Tx. Case No. 05-
35538). Basil A. Umari, Esq. of Andrews & Kurth LLP, represents
the Debtors in their restructuring efforts.  When the Debtors
filed for protection from their creditors, they reported assets of
$2,377,000 and Debts totaling $8,607,000.


WINN-DIXIE: Posts $164 Mil. Net Loss for the Period Ended Aug. 24
-----------------------------------------------------------------

                   Winn-Dixie Stores, Inc., et al.
                Unaudited Consolidated Balance Sheet
                          At August 24, 2005
                            (In thousands)

                                ASSETS

Current assets:
    Cash and cash equivalents                            $55,135
    Marketable securities                                 19,706
    Trade and other receivables, net                     248,317
    Insurance claims receivable                            8,656
    Income tax receivable                                 30,084
    Merchandise inventories, less LIFO reserve           580,445
    Prepaid expenses and other current assets             83,481
                                                    ------------
Total current assets                                   1,025,824

Property, plant and equipment, net                       650,058
Other assets, net                                        107,067
                                                    ------------
TOTAL ASSETS                                          $1,782,949
                                                    ============

                  LIABILITIES & SHAREHOLDERS' EQUITY

Current liabilities:
    Current portion of long-term debt                       $214
    Current obligations under capital leases               4,715
    Accounts payable                                      90,596
    Reserve for self-insurance liabilities                78,663
    Accrued wages and salaries                            97,803
    Accrued rent                                          31,390
    Accrued expenses                                      91,769
                                                    ------------
Total current liabilities                                395,150

Reserve for self-insurance liabilities                   141,314
Long-term debt                                               359
Long-term borrowings under DIP Credit Facility            96,475
Obligations under capital leases                           8,622
Other liabilities                                         16,483
                                                    ------------
Total liabilities not subject to compromise              658,403
Liabilities subject to compromise                      1,241,951
                                                    ------------
Total liabilities                                      1,900,354

Shareholders' equity:
    Common stock                                         141,863
    Additional paid-in-capital                            33,807
    Retained deficit                                    (255,446)
    Accumulated other comprehensive loss                 (37,629)
                                                    ------------
Total shareholders' equity                              (117,405)
                                                    ------------
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY            $1,782,949
                                                    ============

                   Winn-Dixie Stores, Inc., et al.
           Unaudited Consolidated Statement of Operations
                  Four weeks ended August 24, 2005
                            (In thousands)

Net sales                                               $550,842
Cost of sales                                            411,053
                                                    ------------
Gross profit on sales                                    139,789

Other operating and administrative expenses              161,070
Restructuring charges                                         15
                                                    ------------
Operating loss                                           (21,296)

Interest expense, net                                      1,532
                                                    ------------
Loss before reorganization items and income taxes        (22,828)

Reorganization items, net                                 (1,157)
Income tax expense                                             -
                                                    ------------
Net loss from continuing operations                      (21,671)

Discontinued operations:
    Loss from discontinued operations                    (62,221)
    Loss on disposal of discontinued operations          (80,526)
    Income tax expense                                         -
                                                    ------------
Net loss from discontinued operations                   (142,747)
                                                    ------------
NET LOSS                                               ($164,418)
                                                    ============

                   Winn-Dixie Stores, Inc., et al.
           Unaudited Consolidated Statement of Cash Flows
                  Four weeks ended August 24, 2005
                             (In thousands)

Cash flows from operating activities:
    Net loss                                           ($164,418)
    Adjustments to reconcile net loss to
     net cash provided by operating activities:
       Gain on sales of assets, net                      (37,578)
       Reorganization items, net                           1,157
       Depreciation and amortization                      13,765
       Stock compensation plans                              897
       Change in operating assets and liabilities:
          Trade and other receivables                    (30,432)
          Merchandise inventories                        163,898
          Prepaid expenses and other current assets       15,726
          Accounts payable                               (16,169)
          Reserve for self-insurance liabilities             940
          Lease liability on closed facilities           138,170
          Income taxes receivable                            659
          Defined benefit plan                              (487)
          Other accrued expenses                          20,371
                                                    ------------
      Net cash provided by operating activities
       before reorganization items                       106,499
      Cash effect of reorganization items                 (5,383)
                                                    ------------
Net cash provided by operating activities                101,116

Cash flows from investing activities:
    Purchases of property, plant and equipment            (1,412)
    Increase in investments and other assets              (3,662)
    Proceeds from sales of assets                         45,046
    Marketable securities, net                               188
                                                    ------------
Net cash provided by investing activities                 40,160

Cash flows from financing activities:
    Gross borrowings on DIP Credit Facility               96,899
    Gross repayments on DIP Credit Facility             (240,949)
    Principal payments on long-term debt                     (17)
    Debt issuance costs                                     (105)
    Principal payments on capital lease obligations         (289)
    Other                                                     79
                                                    ------------
Net cash used in financing activities                   (144,382)

Decrease in cash and cash equivalents                     (3,106)
Cash and cash equivalents at beginning of period          58,241
                                                    ------------
CASH AND CASH EQUIVALENTS AT END OF PERIOD               $55,135
                                                    ============

Headquartered in Jacksonville, Florida, Winn-Dixie Stores, Inc.
-- http://www.winn-dixie.com/-- is one of the nation's largest  
food retailers.  The Company operates stores across the
Southeastern United States and in the Bahamas and employs
approximately 90,000 people.  The Company, along with 23 of its
U.S. subsidiaries, filed for chapter 11 protection on Feb. 21,
2005 (Bankr. S.D.N.Y. Case No. 05-11063).  The Honorable Judge
Robert D. Drain ordered the transfer of Winn-Dixie's chapter 11
cases from Manhattan to Jacksonville.  On April 14, 2005, Winn-
Dixie and its debtor-affiliates filed for chapter 11 protection in
M.D. Florida (Case No. 05-03817 to 05-03840).  D.J. Baker, Esq.,
at Skadden Arps Slate Meagher & Flom LLP, and Sarah Robinson
Borders, Esq., and Brian C. Walsh, Esq., at King & Spalding LLP,
represent the Debtors in their restructuring efforts.  When the
Debtors filed for protection from their creditors, they listed
$2,235,557,000 in total assets and $1,870,785,000 in total debts.
(Winn-Dixie Bankruptcy News, Issue No. 23; Bankruptcy Creditors'
Service, Inc., 215/945-7000)

                          *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers'
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.  
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

A list of Meetings, Conferences and Seminars appears in each
Wednesday's edition of the TCR. Submissions about insolvency-
related conferences are encouraged. Send announcements to
conferences@bankrupt.com.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals. All titles are
available at your local bookstore or through Amazon.com. Go to
http://www.bankrupt.com/books/to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

For copies of court documents filed in the District of Delaware,
please contact Vito at Parcels, Inc., at 302-658-9911. For
bankruptcy documents filed in cases pending outside the District
of Delaware, contact Ken Troubh at Nationwide Research &
Consulting at 207/791-2852.

                          *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published by  
Bankruptcy Creditors' Service, Inc., Fairless Hills, Pennsylvania,  
USA, and Beard Group, Inc., Frederick, Maryland USA. Yvonne L.  
Metzler, Emi Rose S.R. Parcon, Rizande B. Delos Santos, Jazel P.
Laureno, Cherry Soriano-Baaclo, Marjorie Sabijon, Terence Patrick
F. Casquejo, Jason A. Nieva, Christian Q. Salta, Lucilo Junior M.
Pinili and Peter A. Chapman, Editors.

Copyright 2005.  All rights reserved.  ISSN: 1520-9474.

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding, electronic
re-mailing and photocopying) is strictly prohibited without prior
written permission of the publishers.  Information contained
herein is obtained from sources believed to be reliable, but is
not guaranteed.

The TCR subscription rate is $675 for 6 months delivered via e-
mail. Additional e-mail subscriptions for members of the same firm
for the term of the initial subscription or balance thereof are
$25 each.  For subscription information, contact Christopher
Beard at 240/629-3300.

                    *** End of Transmission ***