31.   That included everything from pet food to plush toys to swim therapy.

32.   The company makes plush toys and other collectibles distributed via stores, fast-foot outlets and Internet auction sites.

33.   The idea to make plush toys last year came naturally to Baek.

34.   The plush toys are selling so fast no accurate sales figures are available.

35.   The rabbit, looking as cuddly as a plush toy, gets attention for a while.

36.   The room also has a VCR and a microfridge, and youngsters get to take a Sleepy Bear plush toy home.

37.   There was no fanfare and apparently little interest in the stuffed animals made by the small Ty Inc. of Oak Brook, Ill., which specializes in plush toys.

38.   They have struck deals to license plush Narnian toys.

39.   They now hold consumers hostage all the way to the cash register with merchandise ranging from T-shirts to plush toys.

40.   Two more books are in the works, and Winkle plush toys, games, puzzles and remote-control robots are due from Mattel by Christmas.