WALT FLOOD REALTY							ATKINSON TOWERS, INC. - COMPARABLES
UNIT #	SIZE	BDR		LISTING PRICE			SOLD PRICE		DATE	DOM	AGENT
306	858	ONE		$   145,000.00	FS		$  138,000.00	FS	4/14/2003	11	HAND
505	760	ONE		$   149,000.00	FS		$  145,000.00	FS	1/17/2003	47	THAC
207	858	ONE		$   154,000.00	FS		$  157,000.00	FS	5/30/2003	96	MCGH
1604	730	ONE		$   155,000.00	FS		$  155,000.00	FS	8/7/2002	365	WALD
806	730	ONE		$   175,000.00	FS		$  165,000.00	FS	11/24/2003	272	SYKE
1206	816	ONE		$   180,000.00	FS		$  178,040.00	FS	2/7/2002	301	NEWH
1207	816	ONE		$   180,000.00	LH		$  197,000.00	FS	2/27/2004	372	LOCA
804	858	TWO		$   189,500.00	FS		$  185,000.00	FS	11/5/2002	128	FLOOD
508	840	ONE		$   190,000.00	FS		$  190,000.00	FS	1/29/2004	9	HAND
1105	725	ONE		$   192,000.00	FS		$  184,000.00	FS	5/22/2003	64	NATH
707	730	ONE		$   195,000.00	FS		$  190,000.00	FS	1/16/2003	9	EAST
1204	816	TWO		$   185,000.00	FS		$  177,000.00	FS	12/29/2003	14	FLOOD
1402	816	ONE		$   210,000.00	FS		$  195,000.00	FS	2/2/2004	14	FLOOD
305	816	TWO		$   210,000.00	FS		$  210,000.00	FS	2/14/2004	9	FLOOD
1504	858	TWO		$   225,000.00	FS		$  210,000.00	FS	10/3/2003	3	FLOOD
601	1048	THREE		$   245,000.00	FS		$  245,000.00	FS	7/7/2004	56	FLOOD
1101	1048	THREE		$   265,000.00	FS		$  266,000.00	FS	10/21/2004	95	FLOOD
604	816	TWO		$   252,500.00	FS		$  250,000.00	FS	11/19/2004	109	FLOOD
501	1048	TWO		$   240,000.00	FS		$  240,000.00	FS	11/29/2004	180	FLOOD
1103	816	TWO		$   268,000.00	FS		$  268,000.00	FS	2/1/2005	14	FLOOD
1102	816	ONE		$   268,000.00	FS		$  255,000.00	FS	2/1/2005	37	FLOOD
304	816	TWO		$   240,000.00	FS		FOR SALE	FS	12/22/2004	40	CORWIN
305	816	TWO		$   275,000.00	FS		FOR SALE	FS	1/25/2005	6	HORIZON
As of January 30, 2005