bebe stores Inc is incorporated in the state of California in 1976. The Company designs, develops and produces a distinctive line of contemporary women's apparel and accessories. The Company's offers a full range of fashion separates, tops, dresses, active wear, outerwear and accessories across a variety of wardrobe occasions. under the bebe and BEBE SPORT brand names through its 201 retail stores, of which 165 are bebe stores, including an on-line store at www.bebe.com, and 36 are bebe outlet stores. It also offers accessories which include jewelry, sunglasses, fragrance, shoes and handbag assortment. The competitive factors in its markets are: brand name recognition and appeal, sourcing, product styling, product quality, product presentation, product pricing, timeliness of product delivery, store ambiance, customer service and convenience.