Zacks Upgrades and Revisions Strategy Highlights: Bell Microproducts, Brush Engineered Materials, Imperial Sugar Co. and Universal Stainless & Alloy Products.

CHICAGO -- Earnings estimate revisions are the most powerful force impacting stock prices. Couple that with the proven benefits of upgrades in ratings from brokerage firms and you have a strategy that delivered a +23.3 return in the first nine months of 2006. Four stocks meeting this screen's exclusive criteria are: Bell Microproducts, Inc. (Nasdaq: BELM), Brush Engineered Materials, Inc. (NYSE: BW), Imperial Sugar Co. (Nasdaq: IPSU) and Universal Stainless & Alloy Products, Inc. (Nasdaq: USAP). View the entire list of stocks for the Upgrades and Revisions Profit Track at http://at.zacks.com/?id=1844

Here are details on four companies currently identified by the Upgrades and Revisions Profit Track:

Bell Microproducts, Inc. (Nasdaq: BELM) experienced earnings per share growth of 50% over the past five years. In early January, the company announced a preliminary fourth-quarter revenue range of $1.0 billion to $1.015 billion, an increase of approximately 20% over the $842 million reported in the previous year's fourth quarter. The preliminary range exceeded management's previous fourth-quarter guidance of $920 million to $970 million.

Brush Engineered Materials, Inc. (NYSE: BW), a Zacks #1 Rank (Strong Buy) company, reported fourth-quarter earnings of 44 cents per share, excluding an item, in mid-February. The result more than doubled last year's 21 cents and surpassed the consensus estimate by 13%. Sales reached $207.8 million for the fourth quarter, an increase of 48% over the year-prior quarter. Sales for the full-year 2006 were a record $763.1 million, up 41% from the 2005 result. The company offers earnings per share growth of 47% over the past five years.

Imperial Sugar Co. (Nasdaq: IPSU), another Zacks #1 Rank (Strong Buy) name, reported fiscal first-quarter earnings of $1.37 per share, outpacing the consensus estimate by 54% and surpassing the year-prior total. The company noted that it was able to continue to show positive year-over-year earnings growth despite the softening of refined spot sugar prices. IPSU experienced earnings growth of 38% over the past five years.

Universal Stainless & Alloy Products, Inc. (Nasdaq: USAP), also a Zacks #1 Rank (Strong Buy) company, has put together a five-year growth track record of 49%. In mid-January, USAP posted fourth-quarter earnings per share that surpassed the consensus estimate by 21% and outperformed the year-ago total. The company said it achieved record results in the fourth quarter as it has each quarter this year due to the strength of its niche markets coupled with its targeted investments in capital equipment and personnel.

Discover all the current stocks currently on the Upgrades and Revisions Profit Track at: http://at.zacks.com/?id=1869

About Profit Tracks

What is a "Profit Track"? Each Profit Track is a successful stock picking strategy with proven results through the Bear Market of 2001-2002 and the Bull run started in 2003. On Zacks.com we have created these nine unique screens to offer investors great strategies to potentially outperform the market in the years ahead. For the first nine months of 2006, the Low Price Stocks strategy was the top performing Profit Track with a return of +42.7% followed by the Discounted Fundamental screen with a +29.7% return. To see all nine strategies along with philosophy, past performance and current stocks, go to http://at.zacks.com/?id=1838

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