R&B, Inc. Announces Change in Classification of Freight Expenses

    COLMAR, Pa., March 30 R&B, Inc., today
announced the effect of the Company's adoption of Emerging Issues Task Force
(EITF) No. 00-10.

    The adoption of EITF No. 00-10 had no effect on the Company's 2000 net
income.  As previously announced, net income for 2000 before non-recurring
items was $3,018,000 or $0.35 per fully diluted share.

    The Company adopted the provisions of EITF 00-10 by reclassifying freight
expense from selling, general and administrative expense to cost of sales.
This change, which increases cost of sales and reduces selling, general and
administrative expenses by the same amounts in all periods presented, became
effective for the Company's fiscal year ended December 30, 2000.

    Cost of sales and selling, general and administrative expenses before non-
recurring items for 2000 were $128,794,000 and $56,461,000, compared to
$158,930,000 and $64,726,000 in 1999.  The Company's March 2, 2001 press
release announcing 2000 financial results did not give effect to these
reclassifications.  The previous release announced that cost of sales and
selling, general and administrative expenses before non-recurring items for
fiscal year 2000 were $123,695,000 and $61,560,000, compared to $151,876,000
and $71,780,000 in 1999.