SECURITIES AND EXCHANGE COMMISSION
                                   Washington, D.C.


             SECURITIES EXCHANGE ACT OF 1934
             RELEASE NO. 39786  /  March 24, 1998


             The Securities and Exchange Commission announced the
             temporary suspension, pursuant to Section 12(k) of the
             Securities Exchange Act of 1934 ("Exchange Act"), of over-
             the-counter trading of the securities of Shopping.com, Inc.
             ("Shopping.com"), of Corona Del Mar, California at 9:30 a.m.
             EST on March 24, 1998, and terminating at 11:59 p.m. EDT on
             April 6, 1998.

             The Commission’s Order of Suspension of Trading arose from
             concerns that there was a lack of current and accurate
             information regarding the securities of Shopping.com because
             of recent market activity in the stock that may have been
             the result of manipulative conduct.

             The Commission cautions broker-dealers, shareholders, and
             prospective purchasers that they should carefully consider
             the foregoing information along with all other currently
             available information and any information subsequently
             issued by Shopping.com.

             Further, brokers and dealers should be alert to the fact
             that, pursuant to Rule 15c2-11 under the Exchange Act, at
             the termination of the trading suspension, no quotation may
             be entered unless and until they have strictly complied with
             all of the provisions of the rule.  If any broker or dealer
             has any questions as to whether or not he has complied with
             the rule, he should not enter any quotation but immediately
             contact the staff of the Securities and Exchange Commission
             in Washington, D.C.  If any broker or dealer is uncertain as
             to what is required by Rule 15c2-11, he should refrain from
             entering quotations relating to Shopping.com’s securities
             until such time as he has familiarized himself with the rule
             and is certain that all of its provisions have been met.  If
             any broker or dealer enters any quotation for Shopping.com
             stock which is in violation of the rule, the Commission will
             consider the need for prompt enforcement action.

             If any broker-dealer or other person has any information
             which may relate to this matter, Cliff Hyatt of the Pacific
             Regional Office of the Securities and Exchange Commission
             should be telephone at (213) 965-3858.