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     <!-- Project Name:   S-8 2003 Stock Option Plan                                       -->
     <!-- Firm Name:      United Retail Group, Inc.                                        -->
     <TITLE>S-8 2003 Stock Option Plan</TITLE>
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<H1 ALIGN=RIGHT><Font Face="Times New Roman, Times, Serif" SIZE=2>Registration No. 333-________</Font></H1>


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<A NAME=A001></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SECURITIES AND
EXCHANGE COMMISSION </FONT></h1>

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<A NAME=A002></A>
<H1 ALIGN=CENTER ><FONT FACE="Times New Roman, Times, Serif" SIZE=2>WASHINGTON, D.C. 20549</FONT></H1>


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<A NAME=A003></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>FORM S-8 </FONT></H1>

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<A NAME=A004></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>REGISTRATION STATEMENT </FONT></H1>

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<A NAME=A005></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>UNDER </FONT></H1>

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<A NAME=A006></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>THE SECURITIES ACT OF
1933 </FONT></H1>

 <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><u>United Retail Group, Inc.</u><br><i>(Exact name of registrant as specified in its charter)</i></FONT></H1>
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<TR VALIGN="BOTTOM">
     <TH><font face="Times New Roman, Times, Serif" Size=2>&nbsp;</font></TH>
     <TH><font face="Times New Roman, Times, Serif" Size=2>Delaware</font><hr></TH>
     <TH><font face="Times New Roman, Times, Serif" Size=2>51-0303670</font><hr></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="30%"><font face="Times New Roman, Times, Serif" Size=2>&nbsp;</font></TD>
     <TD WIDTH="35%"><font face="Times New Roman, Times, Serif" Size=2>(State or other jurisdiction<br>of incorporation or organization)</font></TD>
     <TD WIDTH="35%"><font face="Times New Roman, Times, Serif" Size=2>(I.R.S. employer identification no.)</font></TD></TR>
</TABLE>



<H1 Align=center> <font face="Times New Roman, Times, Serif" Size=2><u>365 West Passaic Street, Rochelle Park, New Jersey 07662</u><br><i>(Address of principal executive offices) (Zip Code)</i></font></h1>

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<A NAME=A007></A>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>United Retail Group 2003 Stock Option Plan<br><u>Stock Appreciation Rights Plan</u><br><i>(Full titles of the plans)</i></FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>George R. Remeta<br>365 West Passaic Street<br><u>Rochelle Park, New Jersey 07662</u><br><i>(Name and address of agent for service)</i></FONT></H1>

<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><u>(201) 845-0880</u><br><i>(Telephone number, including area code, of agent for service)</i></FONT></H1>



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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Calculation of
Registration Fee </FONT></H1>

<TABLE BORDER=0 CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH Align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TH>
     <TH Align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Title of securities<br><u>to be registered</U></FONT></TH>
     <TH Align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amount to be<br><u>registered</u></FONT></TH>
     <TH Align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Proposed maximum<br>offering price<br><u>per unit</u></FONT></TH>
     <TH Align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Proposed maximum<br>aggregate<br><u>offering price</u></FONT></TH>
     <TH Align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Filing fee</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="5%">&nbsp;<FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Units, each consisting of one<br>share of Common Stock, $.001<br>par value per share, and the<br>right to purchase one one-<br>hundredth of a share of<br>Preferred Stock, $.001 par<br>value per share ("Units")</FONT></TD>
     <TD WIDTH="15%" Align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2">262,500 Units<br>issuable under<br>authorized but<br>unissued 2003 Stock<br>Option Plan stock<br>options</FONT></TD>
     <TD WIDTH="15%" Align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2">$3.625*</FONT></TD>
     <TD WIDTH="15%" Align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2">$951,563</FONT></TD>
     <TD WIDTH="15%" Align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2">$76.99</FONT></TD></TR>
<TR>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD></TR>
<TR VALIGN="TOP">
      <TD WIDTH="5%">&nbsp;<FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
      <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Units</FONT></TD>
      <TD WIDTH="15%" Align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2">37,500 Units<br>issuable under<br>outstanding 2003<br>Stock Option Plan<br>stock options</font></TD>
      <TD WIDTH="15%" Align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2">$1.80**</font></TD>
      <TD WIDTH="15%" Align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2">$67,500</font></TD>
      <TD WIDTH="15%" Align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2">$5.47</font></TD></TR>
<TR>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD></TR>
<TR VALIGN="TOP">
      <TD WIDTH="5%">&nbsp;<FONT FACE="Times New Roman, Times, Serif" SIZE="2"></font></TD>
      <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Stock Appreciation Rights</font></TD>
      <TD WIDTH="15%" Align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2">105,000 authorized<br>but unissued SAR's</font></TD>
      <TD WIDTH="15%" Align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2">$3.625*</font></TD>
      <TD WIDTH="15%" Align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>$380,625</u></font></TD>
      <TD WIDTH="15%" Align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>$30.80</u></font></TD></TR>
<TR>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD></TR>
<TR>
      <TD WIDTH="5%">&nbsp;<FONT FACE="Times New Roman, Times, Serif" SIZE="2"></font></TD>
      <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Total</u></font></TD>
      <TD WIDTH="15%" Align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</font></TD>
      <TD WIDTH="15%" Align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</font></TD>
      <TD WIDTH="15%" Align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>$1,399,688</u></font></TD>
      <TD WIDTH="15%" Align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>$113.26</u></font></TD></TR>
</TABLE>






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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>* the average of the high and low
prices of Units reported on the NASDAQ National Market System on August 7, 2003<br>** the
exercise price per Unit </FONT></P>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>22,500 Units </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>UNITED RETAIL GROUP,
INC. </FONT></H1>

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     <P ALIGN=CENTER>_________________ </P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
22,500 units (each consisting of one share of Common Stock, $.001 par value per share, and
the right to purchase one one-hundredth of a share of Preferred Stock, $.001 par value per
share, and collectively referred to in this Prospectus as a &#147;share of Common
Stock&#148;) offered hereby are being sold by the Selling Stockholders and are issuable to
them upon the exercise of management stock options in accordance with their terms. See
&#147;Selling Stockholders&#148; and &#147;Incorporation of Certain Information&#148;.
United Retail Group, Inc. (the &#147;Company&#148;) will not receive any of the proceeds
from the sale of the shares of Common Stock offered hereby. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Common Stock is quoted on the NASDAQ National Market System under the symbol
&#147;URGI&#148;. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>See
&#147;Risk Factors&#148; commencing on page 2 for certain conditions relevant to an
investment in shares of Common Stock.</B> </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EXECUTIVE OFFICES </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
executive offices of the Company are located at 365 West Passaic Street, Rochelle Park,
New Jersey 07662 (telephone no. (201) 845-0880). </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No
person has been authorized to give any information or to make any representations other
than those contained in this Prospectus and, if given or made, such information or
representations must not be relied upon as having been authorized. This Prospectus does
not constitute an offer to sell or the solicitation of an offer to buy any securities to
which it relates in any circumstances in which such offer or solicitation is unlawful.
Neither the delivery of this Prospectus nor any sale hereunder shall, under any
circumstances, create any implication that there has been no change in the affairs of the
Company since the date hereof or that the information contained or incorporated by
reference herein is correct as of any time subsequent to its date. </FONT></P>

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     <P ALIGN=CENTER>_________________ </P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>THESE SECURITIES HAVE NOT BEEN
APPROVED OR DISAPPROVED BY THE SECURITIES AND EXCHANGE COMMISSION OR ANY STATE SECURITIES
COMMISSION NOR HAS THE SECURITIES AND EXCHANGE COMMISSION OR ANY STATE SECURITIES
COMMISSION PASSED UPON THE ACCURACY OR ADEQUACY OF THIS PROSPECTUS. ANY REPRESENTATION TO
THE CONTRARY IS A CRIMINAL OFFENSE.</B> </FONT></P>

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     <P ALIGN=CENTER>_________________ </P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
date of this Prospectus is August 13, 2003 </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>RISK FACTORS </FONT></H1>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Cumulative Loss and
Downward Trend </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;From
Fiscal 2000 through Fiscal 2003 the Company incurred a cumulative net loss of $2.3
million, which, however, included the following non-cash items: recognition of goodwill
impairment in the amount of $5.6 million and provision for the valuation allowance for the
net deferred tax assets in the amount of $7.3 million. (Before the goodwill impairment and
valuation allowance, the <I>pro forma</I> cumulative net income was $10.6 million for the
four-year period.) </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For
the first quarter of Fiscal 2003, the Company incurred a net loss of $4.5 million, which
included a $2.1 million provision for the valuation allowance for the net deferred tax
assets. (Before the valuation allowance, the <I>pro forma</I> net loss was $2.4 million
for the quarter.) </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;There
has been a downward trend in the Company&#146;s operating results. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Compliance With Minimum
Listing Requirements </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
last reported sale price of the Common Stock on the NASDAQ Stock Market on August 7, 2003
was $3.35. Continued quotation of the Common Stock on the NASDAQ Stock Market requires a
minimum bid price of at least $1.00 per share to be maintained except for periods of less
than 10 consecutive days each, subject to an opportunity to cure the deficiency after
receipt from NASDAQ of a deficiency notice. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;There
is no assurance that the Common Stock will continue to meet the minimum requirements for
listing on the NASDAQ Stock Market. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Competition </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
aspects of the women&#146;s retail apparel and shoe businesses are highly competitive.
Many of the competitors are units of large national chains that have substantially greater
resources than the Company. Management believes its principal competitors include all
major national and regional mass merchants, department stores, specialty retailers,
discount stores, mail order companies, television shopping channels and Internet web
sites. Management believes its proprietary brands, merchandise selection, prices,
consistency of merchandise quality and fit, and appealing shopping experience emphasizing
strong merchandise presentations, together with its experienced management team,
management information systems and logistics capabilities, enable it to compete in the
marketplace. </FONT></P>

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<A NAME=A009></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>External Influences </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
following factors, among others, could affect the Company&#146;s results: war risk;
changes in consumer spending patterns, consumer preferences and overall economic
conditions; the impact of competition and pricing; changes in weather patterns; the
seasonality of the retail industry; risks related to consumer acceptance of the
Company&#146;s products and the ability to develop new merchandise; risks associated with
the financial performance of the World Financial Network National Bank private label
credit card program used by the Company; increases in interest rates; the ability to
retain, hire and train key personnel; risks associated with the ability of the
Company&#146;s manufacturers to deliver products in a timely manner; and political
instability and other risks associated with foreign sources of production. </FONT></P>

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<A NAME=A010></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Dependence on Key
Executive </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company
believes that it has benefited substantially from the leadership of Raphael Benaroya, the
Chairman of the Board, President and Chief Executive Officer of the Company. The Company
believes that the loss of his services could have an adverse effect on the Company. Mr.
Benaroya has an Employment Agreement with the Company, dated November 20, 1998, as
amended, that expires on July 30, 2007. See &#147;Incorporation of Certain
Information.&#148; </FONT></P>

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<A NAME=A011></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Shares Eligible For
Future Resale </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under a
Restated Stockholders&#146; Agreement, dated December 23, 1992 (as amended, the
&#147;Restated Stockholders&#146; Agreement&#148;), Limited Direct Associates, L.P.
(&#147;LDA&#148;) and Raphael Benaroya, the Chairman of the Board, President and Chief
Executive Officer of the Company, each has demand registration rights to require the
Company to prepare and file registration statements under the Securities Act of 1933, as
amended (the &#147;Securities Act&#148;), with respect to a combined total of 2,787,500
outstanding shares of Common Stock. In addition, under the Restated Stockholders&#146;
Agreement, LDA, Mr. Benaroya, certain officers of the Company and its subsidiaries and
certain other stockholders have the right to participate on a &#147;piggyback&#148; basis
in any future registration statements filed by the Company under the Securities Act to
effect demand registration rights or to raise capital for itself through an offering of
its equity securities, subject to the right of the underwriters of any such offering to
limit the number of shares included in such registration on a &#147;piggyback&#148; basis.
See &#147;Incorporation of Certain Information.&#148; </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Company previously registered for resale under the Securities Act 1,907, 072 shares of
Common Stock that may become issuable pursuant to the exercise of management stock
options, 1,688,200 outstanding shares that were issued pursuant to the exercise of
management stock options and 182,942 shares held by the Company Stock Fund of the
Company&#146;s Retirement Savings Plan. In addition, the Company intends to register under
the Securities Act shares that may be purchased and resold by the Company&#146;s
Supplemental Retirement Savings Plan. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;There
is a potential for resales under the registration statement of which this Prospectus is a
part and the registration statements for other management stock options and for the
Company&#146;s Retirement Savings Plan that have been filed of up to 4,078,214 shares of
Common Stock. There is also a potential for resales under registration statements that may
be filed (i) in connection with the Company&#146;s Supplemental Retirement Savings Plan
and (ii) pursuant to the exercise of Demand Registration Rights and the obligation to
include sales by certain stockholders on a &#147;piggyback&#148; basis in any future
registration statements. All these potential resales could impair the Company&#146;s
future ability to raise capital through an offering of its equity securities by increasing
the number and size of public offerings of Common Stock by sellers other than the Company. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Since
April 22, 2003, 12,937,304 shares of Common Stock have been outstanding. As of April 22,
2002, the Company&#146;s officers and directors held 2,651,839 shares and Limited Direct
Associates, L.P. held 1,600,000 shares. (Limited Direct Associates, L.P. is an affiliate
of Limited Brands, Inc.) </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any
shares being resold by an &#147;affiliate&#148; of the Company (as that term is defined
under the rules and regulations adopted under the Securities Act) or by a person who would
be deemed to have been an &#147;affiliate&#148; at any time during the 90 days preceding a
resale will be subject to the volume limitations in Rule 144 adopted under the Securities
Act except for certain sales pursuant to a prospectus filed in accordance with the
Securities Act. See, &#147;Incorporation of Certain Information.&#148; On the other hand,
a person who is not deemed to have been an &#147;affiliate&#148; at any time during the 90
days preceding a resale would be entitled to resell shares that are &#147;restricted
securities&#148; under Rule 144 without regard to the volume limitations in Rule 144,
provided that two years have elapsed since such shares were acquired from the Company or
an &#147;affiliate&#148; of the Company. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based
on available information, the Company believes that all of its outstanding shares of
Common Stock not held by its &#147;affiliates&#148; or recently resigned affiliates are
eligible for resale without regard to the volume limitations in Rule 144. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Company can make no prediction as to the effect, if any, that resales of shares of Common
Stock or the availability of shares of Common Stock for resale will have on the market
price prevailing from time to time. Nevertheless, resales of substantial amounts of the
Common Stock in the public market could adversely affect the market price of the Common
Stock and could impair the Company&#146;s future ability to raise capital through an
offering of its equity securities. </FONT></P>

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<A NAME=A012></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>AVAILABLE INFORMATION </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Company is subject to the informational requirements of the Securities Exchange Act of
1934, as amended (the &#147;Exchange Act&#148;), and in accordance therewith files
reports, proxy statements and other information with the Securities and Exchange
Commission (the &#147;Commission&#148;). The public may read and copy any materials that
the Company filed with the Commission at the Commission&#146;s Public Reference Room at
450 Fifth Street, N.W., Washington, D.C. 20549. Copies of such material can also be
obtained from the Public Reference Section of the Commission. The public may obtain
information on the operation of the Commission&#146;s Public Reference Room by calling the
Commission at 1-800-SEC-0330. Such reports, proxy statements and other information
concerning the Company also may be inspected at the offices of the NASDAQ National Market
System, 1735 K Street, N.W., Washington, D.C. 20006, on which the shares of Common Stock
of the Company are listed. The Commission maintains an Internet site that contains
reports, proxy statements and other information regarding the Company filed electronically
with the Commission. The address of the Commission&#146;s Internet site is
http://www.sec.gov. Certain of the information regarding the Company filed electronically
with the Commission is also available at the Company&#146;s Internet site at
http://www.unitedretail.com. </FONT></P>

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<A NAME=A013></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INCORPORATION BY
REFERENCE </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Certain
reports, proxy statements and other information filed by the Company and the Selling
Stockholders with the Commission have been incorporated by reference in this Prospectus
but are not being delivered herewith. The Company hereby undertakes to provide without
charge to each person, including any beneficial owner, to whom this Prospectus is
delivered, upon written or oral request, a copy of any and all of the information that has
been incorporated by reference in this Prospectus (not including exhibits to the
information that is incorporated by reference unless such exhibits are specifically
incorporated by reference into the information that has been incorporated by reference in
this Prospectus). Requests for a copy of such information should be directed to the
Company&#146;s Senior Vice President- General Counsel, 365 West Passaic Street, Rochelle
Park, New Jersey 07662 (Telephone No. (201) 909-2200, e-mail kcarroll@unitedretail.com). </FONT></P>

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<A NAME=A014></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PLAN OF DISTRIBUTION </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Selling Stockholders may offer shares of Common Stock for resale from time to time on the
NASDAQ National Market System through their respective brokers and may also offer shares
for resale in private transactions. </FONT></P>

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<A NAME=A015></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INCORPORATION OF
CERTAIN INFORMATION </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
documents listed in (a) through (d) below are incorporated by reference in this
Prospectus: </FONT></P>


        <OL TYPE="a"><li><FONT FACE="Times New Roman, Times, Serif" SIZE=2>the Company's Annual Report on Form 10-K and Form 10-K/A for the year ended February 1, 2003 filed with the Commission
(including information incorporated therein by reference);</font></li>

         <li><FONT FACE="Times New Roman, Times, Serif" SIZE=2>all reports filed by the Company with the Commission pursuant to Section 13(a) or 15(d) of the Securities Exchange Act
of 1934, as amended (the "Exchange Act") after February 1, 2003;</font></li>

         <li><FONT FACE="Times New Roman, Times, Serif" SIZE=2>the description of the Company's (i) Common Stock, par value $.001 per share, contained in its Form 8-A (Registration
Number 0-19774) filed with the Commission on January 2, 1992, and (ii) stockholders' rights plan contained in its Form 8-A filed with
the Commission on September 15, 1999, including any amendment or report filed for the purpose of updating such descriptions; and</font></li>

         <li><FONT FACE="Times New Roman, Times, Serif" SIZE=2>the 2003 Stock Option Plan, which is attached as the Appendix to the Company's proxy statement on Schedule 14A for its
2003 Annual Meeting of Stockholders.</font></li></OL>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and
15(d) of the Exchange Act and all Form 4 Statements of Changes in Beneficial Ownership
filed by the Selling Stockholders after the date of this Prospectus prior to the
termination of the offering shall be deemed to be incorporated by reference in this
Prospectus and to be part hereof from the date of filing of such documents. </FONT></P>


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<A NAME=A016></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>USE OF PROCEEDS </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
shares of Common Stock offered hereby are being offered by the Selling Stockholders. The
Company will not receive any of the proceeds from the resale of such shares. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
exercise price of any management stock options exercised by Selling Stockholders will be
used by the Company for general corporate purposes. </FONT></P>

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<A NAME=A017></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>VALIDITY OF COMMON
STOCK </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
validity of the shares of Common Stock being resold in the offering is being passed upon
by Kenneth P. Carroll, Esq., the Company&#146;s Senior Vice President-General Counsel. Mr.
Carroll holds employee stock options to purchase 205,000 shares of Common Stock under
Company Stock Option Plans. Mr. Carroll is the beneficiary of retirement trusts that hold
27,586 shares of Common Stock for his account. </FONT></P>

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<A NAME=A018></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EXPERTS </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
financial statements incorporated in this Prospectus by reference to the Annual Report on Form 10-K/A for the year ended February 1, 2003 have
been so incorporated in reliance on the report of PricewaterhouseCoopers LLP, independent
accountants, given on the authority of said firm as experts in auditing and accounting. </FONT></P>


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<A NAME=A019></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SELLING STOCKHOLDERS </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
following table sets forth the beneficial ownership of the Company&#146;s Common Stock by
each Selling Stockholder and the number of shares available for resale in the offering,
whether or not the Selling Stockholder has a present intention to resell. All information
was determined in accordance with Rule 13d-3 under the Exchange Act based on information
furnished by the Selling Stockholder. </FONT></P>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Name and Title of<br><u>Selling Stockholder</u></FONT></TH>
     <TH ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Number of Shares of<br>Common Stock<br>Beneficially Owned<br><u>Before Offering(1)</u></FONT></TH>
     <TH ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Number of<br>Shares of<br>Common Stock<br><u>Offered for Resale(2)</U></FONT></TH>
     <TH ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Number of Shares of<Br>Common Stock<br>Beneficially Owned<br><u>After Offering(3)</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="5%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD WIDTH="20%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Ray Brown,<br>Vice President-Associate<br>Services(4)</FONT></TD>
     <TD WIDTH="20%" ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10,500</FONT></TD>
     <TD WIDTH="20%" ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2">7,500</FONT></TD>
     <TD WIDTH="20%" ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10,500</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Jeff Fink, Vice President-<br>Real Estate(5)</FONT></TD>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2">17,000</FONT></TD>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2">2,500</FONT></TD>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2">17,000</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Kent Frauenberger,<br>Vice President-<br>Logistics(6)</FONT></TD>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2">45,038</FONT></TD>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2">5,000</FONT></TD>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2">45,038</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Brian Fench,<Br>Vice President-Store<br>Development(7)</FONT></TD>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2">12,000</FONT></TD>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2">5,000</FONT></TD>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2">12,000</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Mark Nitkey,<Br>Vice President-Chief<br>Architect(8)</FONT></TD>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>2,000</u></FONT></TD>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>2,500</u></FONT></TD>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>2,000</u></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Total</FONT></TD>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>86,538(9)</u></FONT></TD>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>22,500</u></FONT></TD>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>86,538(9)</u></FONT></TD></TR>
</TABLE>











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<HR SIZE=1 NOSHADE WIDTH=15% ALIGN=LEFT>


<p><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(1) Includes shares issuable upon the exercise of stock options that are vested or are scheduled to become vested within 60 days
         in accordance with their terms but does not include any shares offered for resale under the registration statement of which
         this Prospectus is a part.<br>(2) Represents all shares issuable to the Selling Stockholder upon the exercise of stock options included in the registration
         statement of which this Prospectus is a part even though none are presently vested.<br>(3) The number of shares of common stock beneficially owned by the Selling Stockholders will not be changed by the future
         vesting and exercise of stock options issued pursuant to the 2003 Stock Option Plan (which are presently not vested) and the
         subsequent resale of the shares issued pursuant to the exercise of the options.<br>(4) Consists of 10,500 shares which may be acquired by the exercise of stock options.<br>(5) Includes 12,000 shares which may be acquired by the exercise of stock options.<br>(6) Includes 30,000 shares which may be acquired by the exercise of stock options.<br>(7) Consists of 12,000 shares which may be acquired by the exercise of stock options.<br>(8) Consists of 2,000 shares which may be acquired by the exercise of stock options.
<br>(9) Includes 66,500 shares which may be acquired by the exercise of stock options.  The total is less than 1% of the outstanding
         shares.</font></P>


<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>TABLE OF CONTENTS</FONT></H1>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Page</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="10%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Executive Offices</FONT></TD>
     <TD WIDTH="40%" ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2">1</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Risk Factors</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2">2</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Available Information</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2">4</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Incorporation By Reference</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2">4</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Plan of Distribution</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2">5</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Incorporation of Certain Information</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2">5</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Use of Proceeds</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2">6</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Validity of Common Stock</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2">6</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Experts</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2">6</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Selling Stockholders</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2">7</FONT></TD></TR>
</TABLE>














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<A NAME=A020></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PART II </FONT></H1>

<!-- MARKER FORMAT-SHEET="Head Major Center Bold-TNR" FSL="Project" -->
<A NAME=A021></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INFORMATION REQUIRED
IN THE REGISTRATION STATEMENT </FONT></H1>

<!-- MARKER FORMAT-SHEET="Head Major Left Bold-TNR" FSL="Project" -->
<A NAME=A022></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 3. Incorporation of Documents
By Reference. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
documents listed in (a) through (d) below are incorporated by reference in this
registration statement: </FONT></P>


         <OL TYPE="a"><lI><FONT FACE="Times New Roman, Times, Serif" SIZE=2>the Corporation's Annual Report on Form 10-K and Form 10-K/A for the year ended February1, 2003 filed with the
Commission (including information incorporated therein by reference);</font></li>

         <li><FONT FACE="Times New Roman, Times, Serif" SIZE=2>all reports filed with the Commission pursuant to Section 13(a) or 15(d) of the Exchange Act after February 1, 2003;</font></li>

         <li><FONT FACE="Times New Roman, Times, Serif" SIZE=2>the description of the Corporation's (i) Common Stock, par value $.001 per share, contained in the Corporation's Form
8-A (Registration Number 0-19774) filed with the Commission on January 2, 1992, and (ii) stockholders' rights plan contained in its
Form 8-A filed with the Commission on September 15, 1999, including any amendment or report filed for the purpose of updating such
descriptions; and</font></li>

         <li><FONT FACE="Times New Roman, Times, Serif" SIZE=2>the 2003 Stock Option Plan,  which is attached as the Appendix to the  Corporation's  proxy  statement on Schedule 14A for
its 2003 Annual Meeting of Stockholders.</font></li></OL>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
documents subsequently filed by the Corporation pursuant to Section 13(a), 13(c), 14 and
15(d) of the Exchange Act, and all Form 4 Statements of Changes in Beneficial Ownership
filed by the Selling Stockholders, prior to the filing of a post-effective amendment which
indicates that all securities offered hereunder have been sold or which deregisters all
securities then remaining unsold, shall be deemed to be incorporated by reference in this
registration statement and to be part hereof from the date of filing of such documents. </FONT></P>

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<A NAME=A023></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 4. Description of
Securities. </FONT></H1>

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<A NAME=A024></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
Applicable.</I></FONT></P>

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<A NAME=A025></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 5. Interests of
Named Experts and Counsel. </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para Indent Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
validity of the shares of Common Stock being resold in the offering is being passed upon
by Kenneth P. Carroll, Esq., the Company&#146;s Senior Vice President-General Counsel. Mr.
Carroll holds employee stock options to purchase 205,000 shares of Common Stock under
Company Stock Option Plans. Mr. Carroll is the beneficiary of retirement trusts that hold
27,586 shares of Common Stock for his account. </FONT></P>


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<A NAME=A026></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 6. Indemnification
of Directors and Officers. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section
145 of the General Corporation Law of the State of Delaware empowers a Delaware
corporation to indemnify any person who was or is a party or is threatened to be made a
party to any threatened, pending or completed action, suit or proceeding, whether civil,
criminal, administrative or investigative (other than an action by or in the right of the
corporation) by reason of the fact that he is or was a director, officer, employee or
agent of the corporation, or is or was serving at the request of the corporation as a
director, officer, employee or agent of another corporation, partnership, joint venture,
trust or other enterprise, against expenses (including attorneys&#146; fees), judgments,
fines and amounts paid in settlement actually and reasonably incurred by him in connection
with such action, suit or proceeding if he acted in good faith and in a manner he
reasonably believed to be in or not opposed to the best interests of the corporation, and
with respect to any criminal action or proceeding, has no reasonable cause to believe his
conduct was unlawful. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Indent Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In
the case of an action by or in the right of the corporation, Section 145 empowers a
corporation to indemnify any person who was or is a party or is threatened to be made a
party to any threatened, pending or completed action or suit in any of the capacities set
forth above against expenses (including attorneys&#146; fees) actually and reasonably
incurred by him in connection with the defense or settlement of such action or suit if he
acted in good faith and in a manner he reasonably believed to be in or not opposed to the
best interests of the Corporation, except that indemnification is not permitted in respect
of any claim, issue or matter as to which such person is adjudged to be liable to the
corporation unless and only to the extent that the Court of Chancery or the court in which
such action or suit was brought determines upon application that, despite the adjudication
of liability but in view of all the circumstances of the case, such person is fairly and
reasonably entitled to indemnity for such expenses which the Court of Chancery or such
other court deems proper. Section 145 further provides: that a Delaware corporation is
required to indemnify a present or former director, officer, employee or agent against
expenses (including attorneys&#146; fees) actually and reasonably incurred by him in
connection with any action, suit or proceeding or in defense of any claim, issue or matter
therein as to which such person has been successful on the merits or otherwise; that
indemnification provided for by Section 145 shall not be deemed exclusive of any other
rights to which the indemnified party may be entitled; and that indemnification provided
for by Section 145 shall, unless otherwise provided when authorized or ratified, continue
as to a person who has ceased to be a director, officer, employee or agent and shall inure
to the benefit of such person&#146;s heirs, executors and administrators. A Delaware
corporation may provide indemnification only as authorized in the specific case upon a
determination that indemnification of the present or former director, officer, employee or
agent is proper in the circumstances because he has met the applicable standard of
conduct. Such determination is to be made with respect to a person who is an officer or
director at the time of determination (i) by the board of directors by majority vote of
directors who were not party to such action, suit or proceeding, even though less than a
quorum, (ii) by a committee of such directors designated by majority vote of such
directors, even though less than a quorum, (iii) if there are no such directors, or if
such directors so direct, by independent legal counsel in a written opinion or (iv) by the
stockholders. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Restated By-laws of the Corporation provide for indemnification of directors and officers
of the Corporation to the fullest extent permitted by law, as now in effect or later
amended. The Restated By-laws also provide that expenses incurred by an officer or
director in defending a civil or criminal action, suit or proceeding may be paid by the
Corporation in advance of final disposition upon receipt of an undertaking by or on behalf
of such person to repay such amount if it ultimately is determined that he is not entitled
to be indemnified by the Corporation. The Restated By-laws further provide that such
indemnification provisions are not exclusive. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Additionally,
the Corporation&#146;s Amended and Restated Certificate of Incorporation eliminates the
personal liability of the Corporation&#146;s directors to the fullest extent permitted by
the provisions of Section 102 of the Delaware General Corporation Law, as the same may be
amended and supplemented. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Corporation carries directors&#146; and officers&#146; insurance policies that provide
indemnification to its officers and directors under certain circumstances. </FONT></P>

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<A NAME=A027></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 7. Exemption from
Registration Claimed. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
stock options outstanding under the 2003 Stock Option Plan are not vested yet and can not
be exercised at this time. Hence, no shares of Common Stock have been offered for sale. </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Major Left Bold-TNR" FSL="Project" -->
<A NAME=A028></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 8. Exhibits. </FONT></H1>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits are filed as a
part of this registration statement: </FONT></P>



<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TH></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD align=left><FONT FACE="Times New Roman, Times, Serif" SIZE="2">4.1</font></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Articles FOURTH and SIXTH of the Amended and Restated Articles of Incorporation of the Corporation (incorporated herein by reference to Exhibit 3.1 to the Corporation's Form S-1 Registration Statement (Registration Number 33-44499)).</font></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD align=left><FONT FACE="Times New Roman, Times, Serif" SIZE="2">4.2</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Certificate of Designation, Preferences and Rights of Series A Junior Participating Preferred Stock (incorporated herein by reference to Exhibit 3 to the Corporation's Current Report on Form 8-K, filed September 23, 1999).</font></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD align=left><FONT FACE="Times New Roman, Times, Serif" SIZE="2">5.</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Opinion of Kenneth P. Carroll, Esq. as to the legality of shares of Common Stock to be registered hereunder.</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD align=left><FONT FACE="Times New Roman, Times, Serif" SIZE="2">23.1</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Consent of PricewaterhouseCoopers LLP.</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD align=left><FONT FACE="Times New Roman, Times, Serif" SIZE="2">23.2</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Consent of Kenneth P. Carroll, Esq. is set forth as part of Exhibit 5 above.</FONT></TD></TR>
</TABLE>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibit to the
Corporation&#146;s Quarterly Report on Form 10-Q for the period ended May 3, 2003 is
incorporated herein by reference: </FONT></P>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10*</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendments to Restated Supplemental Retirement Savings Plan</FONT></TD></TR>
</TABLE>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Annual Report on Form 10-K for the year ended February 1, 2003 are
incorporated herein by reference: </FONT></P>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">3</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Restated By-laws of the Corporation</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated January 31, 2003, to Financing Agreement among the Corporation,  United Retail Incorporated, Cloudwalkers, Inc. and The CIT Group/Business Credit, Inc. as Agent and Lender ("CIT")</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment to Restated Supplemental Retirement Savings Plan</FONT></TD></TR>
</TABLE>





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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The 2003 Stock Option Plan set forth
as an appendix to the Corporation&#146;s proxy statement on Schedule 14A for its 2003
annual meeting of stockholders is incorporated herein by reference.* </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Quarterly Report on Form 10-Q for the period ended November 2, 2002,
are incorporated herein by reference: </FONT></P>




<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM"ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1*</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment,  dated  December 6, 2002, to Employment  Agreement,  dated November 20, 1998 between the Corporation and Raphael Benaroya ("Benaroya Employment Agreement")</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment,  dated December 6, 2002, to Employment  Agreement,  dated November 20, 1998, between the Corporation and George R. Remeta ("Remeta Employment Agreement")</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.3*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment,  dated December 6, 2002, to Employment  Agreement,  dated November 20, 1998, between the Corporation and Kenneth P. Carroll ("Carroll Employment Agreement")</FONT></TD></TR>
</TABLE>




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<HR SIZE=5 COLOR=GRAY NOSHADE>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Quarterly Report on Form 10-Q for the period ended August 3, 2002 are
incorporated herein by reference: </FONT></P>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated August 2, 2002, to Financing  Agreement among the Corporation, United Retail Incorporated, Cloudwalkers, Inc. and CIT</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment to Restated Supplemental Retirement Savings Plan</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.3</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Purchase and Sale Agreement, dated as of July 1, 2002, between Raphael Benaroya and the Corporation</FONT></TD></TR>
</TABLE>




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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibit to the Corporation&#146;s Quarterly Report on Form 10-Q for the period
ended May 4, 2002 is incorporated herein by reference:</FONT></P>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1*</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated May 30, 2002, to Benaroya Employment Agreement</FONT></TD></TR>
</TABLE>




<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Annual Report on Form 10-K for the year ended February 2, 2002 are
incorporated herein by reference: </FONT></P>



<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number In Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated April 5, 2002, to Private Label Credit Card Program Agreement, dated January 27, 1998, between the Corporation, United Retail Incorporated and World Financial Network National Bank ("Private Label Credit Card Program Agreement")</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated December 29, 1999, to Private Label Credit Card Program Agreement</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.3</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated August 19, 1999, to Private Label Credit Card Program Agreement</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.4*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Letter, dated March 1, 2002, from the Corporation to Raphael Benaroya with respect to the cost of living adjustment under the Benaroya Employment Agreement</FONT></TD></TR>
</TABLE>



<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Quarterly Report on Form 10-Q for the period ended November 3, 2001 are
incorporated herein by reference: </FONT></P>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1*</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated November 29, 2001, to Benaroya Employment Agreement</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated November 29, 2001, to Remeta Employment Agreement</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.3*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated November 29, 2001, to Carroll Employment Agreement</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.4*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Summary Plan Description  for United  Retail  Group,  Inc. Incentive Compensation Program for Executives</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.5</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated October 1, 2001, to Private Label Credit Card Program Agreement</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.6*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Promissory  note, dated November 30, 2001, from Raphael Benaroya to the Corporation (paid as of July 1, 2002)</FONT></TD></TR>
</TABLE>




<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibit to the
Corporation&#146;s Quarterly Report on Form 10-Q for the period ended August 4, 2001 is
incorporated herein by reference: </FONT></P>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1*</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Restated Stock Appreciation Rights Plan</FONT></TD></TR>
</TABLE>





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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The 2001 Stock Option Plan set forth
as an appendix to the Corporation&#146;s proxy statement on Schedule 14A for its 2001
annual meeting of stockholders is incorporated herein by reference.* </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibit to the
Corporation&#146;s Registration Statement on Form S-8 (Registration No. 333-44868) is
incorporated herein by reference: </FONT></P>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated August 21, 2000, to Financing Agreement among the Corporation, United Retail Incorporated, Cloudwalkers, Inc. and CIT</FONT></TD></TR>
</TABLE>





<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Quarterly Report on Form 10-Q for the period ended October 28, 2000 are
incorporated herein by reference: </FONT></P>




<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1*</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated August 18, 2000, to Benaroya Employment Agreement</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated August 18, 2000, to Carroll Employment Agreement</FONT></TD></TR>
</TABLE>



<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Annual Report on Form 10-K for the year ended January 29, 2000 are
incorporated herein by reference: </FONT></P>




<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated December 28, 1999, to Financing  Agreement among the Corporation, United Retail Incorporated and CIT ("Financing Agreement")</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.3</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated January 31, 2000, to Financing Agreement among the Corporation, United Retail Incorporated, Cloudwalkers, Inc. and CIT </FONT></TD></TR>
</TABLE>




<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibit to the
Corporation&#146;s Quarterly Report on Form 10-Q for the period ended October 30, 1999 is
incorporated herein by reference: </FONT></P>




<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated October 6, 1999, to Financing Agreement</FONT></TD></TR>
</TABLE>




<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Annual Report on Form 10-K for the year ended January 30, 1999 are
incorporated herein by reference: </FONT></P>





<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated March 29, 1999, to Financing Agreement</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">21</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Subsidiaries of the Corporation</FONT></TD></TR>
</TABLE>






<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The 1999 Stock Option Plan set forth
as the Appendix to the Corporation&#146;s proxy statement on Schedule 14A for its 1999
annual meeting of stockholders is incorporated herein by reference.* </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Quarterly Report on Form 10-Q for the period ended October 31, 1998 are
incorporated herein by reference: </FONT></P>



<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1*</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Benaroya Employment Agreement</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Remeta Employment Agreement</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.3*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Carroll Employment Agreement</FONT></TD></TR>
</TABLE>




<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Quarterly Report on Form 10-Q for the period ended May 2, 1998 are
incorporated herein by reference: </FONT></P>



<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1*</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">1998 Stock Option Agreement, dated May 21, 1998, between the Corporation and Raphael Benaroya</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">1998 Stock Option Agreement, dated May 21, 1998, between the Corporation and George R. Remeta</FONT></TD></TR>
</TABLE>



<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Annual Report on Form 10-K for the year ended January 31, 1998 are
incorporated herein by reference: </FONT></P>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Restated Stockholders' Agreement, dated December 23, 1992, between the Corporation and certain of its stockholders and Amendment No. 1, Amendment No. 2 and Amendment No. 3 thereto</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Private Label Credit Card Program Agreement</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.4*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Restated 1990 Stock Option Plan as of March 6, 1998</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.5*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Restated 1990 Stock Option Plan as of May 28, 1996</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.6*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Restated 1996 Stock Option Plan as of March 6, 1998</FONT></TD></TR>
</TABLE>





<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibit to the
Corporation&#146;s Quarterly Report on Form 10-Q for the period ended November 1, 1997 is
incorporated herein by reference: </FONT></P>




<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</U></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1*</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated September 15, 1997, to Financing Agreement</FONT></TD></TR>
</TABLE>




<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Quarterly Report on Form 10-Q for the period ended August 2, 1997 are
incorporated herein by reference: </FONT></P>



<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Financing Agreement</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment to Restated Supplemental Retirement Savings Plan</FONT></TD></TR>
</TABLE>





<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibit to the
Corporation&#146;s Quarterly Report on Form 10-Q for the period ended November 2, 1996 is
incorporated herein by reference: </FONT></P>






<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1*</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Restated Supplemental Retirement Savings Plan</FONT></TD></TR>
</TABLE>








<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Registration Statement on Form S-1 (Registration No. 33-44499), as
amended, are incorporated herein by reference: </FONT></P>



<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="BOTTOM">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">3.1</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amended and Restated Certificate of Incorporation of the Corporation</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">4.1</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Specimen Certificate for Common Stock of the Corporation</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2.1</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Software License Agreement, dated as of April 30, 1989, between The Limited Stores, Inc. and Sizes Unlimited, Inc.(now known as United Retail Incorporated) ("Software License")</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2.2</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated December 10, 1991, to Software License</FONT></TD></TR>
</TABLE>










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<HR SIZE=1 NOSHADE WIDTH=15% ALIGN=LEFT>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>*A compensatory plan for the benefit
of the Corporation&#146;s management or a management contract.</FONT></P>

<!-- MARKER FORMAT-SHEET="Head Major Left Bold-TNR" FSL="Default" -->
<A NAME=A029></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 9. Undertakings. </FONT></H1>

<p><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(a) The undersigned Corporation hereby undertakes:</font></p>

<p><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(1)  To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</font></p>

<p><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(i)  To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;</font></P>
<p><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(ii) To reflect in the  prospectus any facts or events arising after the effective  date of the  registration  statement (or the most
recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information
set forth in the registration statement;</font></p>
<p><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(iii) To include any material  information  with respect to the plan of  distribution  not previously  disclosed in the  registration
statement or any material change to such information in the registration statement;</font></p>
<p><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>provided, however,</U> that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be
included in a post-effective amendment by those paragraphs is contained in periodic
reports filed with or furnished to the Commission by the Corporation pursuant to Section
13 or 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in
the registration statement.</font></p>
<p><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2) That, for the purpose of determining any liability under the Securities Act of 1933,  each such  post-effective  amendment shall be
deemed to be a new  registration  statement  relating to the securities  offered  therein,  and the offering of such securities at that
time shall be deemed to be the initial bona fide offering thereof.</font></p>
<p><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(3) To remove from  registration by means of a  post-effective  amendment any of the securities being registered which remain unsold at
the termination of the offering.</font></p>
<p><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(b) The undersigned  Corporation  hereby  undertakes  that, for purposes of determining any liability under the Securities Act of 1933,
each filing of the  Corporation's  annual report pursuant to Section 13(a) or 15(d) of the Securities  Exchange Act of 1934 (and, where
applicable,  each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Securities  Exchange Act of 1934)
that is incorporated by reference in the  registration  statement shall be deemed to be a new  registration  statement  relating to the
securities  offered  therein,  and the offering of such  securities  at that time shall be deemed to be the initial bona fide  offering
thereof.</font></p>
<p><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(h) Insofar as  indemnification  for liabilities  arising under the Securities Act of 1933 may be permitted to directors,  officers and
controlling persons of the Corporation  pursuant to the foregoing  provisions,  or otherwise,  the Corporation has been advised that in
the opinion of the Securities and Exchange  Commission  such  indemnification  is against public policy as expressed in the Act and is,
therefore,  unenforceable.  In the event that a claim for  indemnification  against  such  liabilities  (other  than the payment by the
Corporation of expenses incurred or paid by a director,  officer or controlling  person of the Corporation in the successful defense of
any action,  suit or proceeding) is asserted by such director,  officer or controlling  person in connection with the securities  being
registered,  the Corporation  will, unless in the opinion of its counsel the matter has been settled by controlling  precedent,  submit
to a court of appropriate  jurisdiction  the question whether such  indemnification  by it is against public policy as expressed in the
Act and will be governed by the final adjudication of such issue.</font><p>

<!-- MARKER PAGE="sheet: 7; page: 7" -->
<HR SIZE=5 COLOR=GRAY NOSHADE>



<!-- MARKER FORMAT-SHEET="Head Major Center Bold-TNR" FSL="Project" -->
<A NAME=A030></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES </FONT></H1>

<!-- MARKER FORMAT-SHEET="Head Left-TNR" FSL="Project" -->
<A NAME=A031></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The Registrant. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Indent Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Act of 1933, the Registrant certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing on Form S-8
and has duly caused this registration statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the Borough of Rochelle Park, State of New
Jersey, on the 13th day of August, 2003. </FONT></P>

<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TH>
     <TH Align=left><FONT FACE="Times New Roman, Times, Serif" SIZE="2">UNITED RETAIL GROUP, INC.<BR>(Registrant)</FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="300"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">By: <u>/s/Raphael Benaroya</u><br>Raphael Benaroya, Chairman of the Board<br>President and Chief Executive Officer</font></TD></TR>
</TABLE>
<!-- MARKER FORMAT-SHEET="Head Major Center Bold-TNR" FSL="Project" -->
<A NAME=A032></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>POWER OF ATTORNEY </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para Indent Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Know
All Men By These Presents, that each person whose signature appears below except Raphael
Benaroya and George R. Remeta constitutes and appoints Raphael Benaroya and George R.
Remeta, and each of them, as his true and lawful attorneys-in-fact and agents, with full
power of substitution and resubstitution, for him and in his name, place and stead, in any
and all capacities, to sign any or all amendments (including post-effective amendments) to
this registration statement, and to file the same, with exhibits thereto, and other
documents in connection therewith, with the Securities and Exchange Commission, granting
unto said attorneys-in-fact and agents, and each of them, full power and authority to do
and perform each and every act and thing requisite and necessary to be done in and about
the foregoing, as fully to all intents and purposes as he might or could do in person,
hereby ratifying and confirming all that said attorneys-in-fact and agents, or their
substitutes, may lawfully do or cause to be done by virtue hereof. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Indent Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Act of 1933, this registration statement has been
signed below by the following persons in the capacities indicated on the 13th day of August,
2003. </FONT></P>

<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH>&nbsp;</TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2><u>Signature</U></font></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2><u>Title</U></font></TH></TR>
<TR>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD></TR>
<TR VALIGN="TOP">
     <TD WIDTH="10%">&nbsp;</TD>
     <TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE=2><u>/s/Raphael Benaroya</u><br>Raphael Benaroya</font></TD>
     <TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Chairman of the Board, President<br>Chief Executive Officer and Director</font></TD></TR>
<TR>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD></TR>
<TR VALIGN="TOP">
     <TD>&nbsp;</TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2><u>/s/George R. Remeta</u><br>George R. Remeta</font></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Vice Chairman of the Board,<br>Chief Administrative Officer,<br>Chief Financial Officer and Director</font></TD></TR>
<TR>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD></TR>
<TR VALIGN="TOP">
     <TD>&nbsp;</TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2><u>/s/Jon Grossman</u><br>Jon Grossman</font></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Vice President-Finance and<br>Chief Accounting Officer</font></TD></TR>
<TR>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD></TR>
<TR VALIGN="TOP">
     <TD>&nbsp;</TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2><u>/s/Joseph A. Alutto</u><br>Joseph A. Alutto</font></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</font></TD></TR>
<TR>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD></TR>
<TR VALIGN="TOP">
     <TD>&nbsp;</TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2><u>/s/Joseph Ciechanover</u><br>Joseph Ciechanover</font></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</font></TD></TR>
<TR>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD></TR>
<TR VALIGN="TOP">
     <TD>&nbsp;</TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2><u>/s/Michael Goldstein</u><br>Michael Goldstein</font></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</font></TD></TR>
<TR>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD></TR>
<TR VALIGN="TOP">
     <TD>&nbsp;</TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2><u>/s/Ilan Kaufthal</u><br>Ilan Kaufthal</font></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</font></TD></TR>
<TR>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD></TR>
<TR VALIGN="TOP">
     <TD>&nbsp;</TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2><u>/s/Vincent P. Langone</u><br>Vincent P. Langone</font></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</font></TD></TR>
<TR>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD></TR>
<TR VALIGN="TOP">
     <TD>&nbsp;</TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2><u>/s/Richard W. Rubenstein</u><br>Richard W. Rubenstein</font></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</font></TD></TR>
<TR>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD>
      <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</font></TD></TR>
</TABLE>

<!-- MARKER PAGE="sheet: 9; page: 9" -->
<HR SIZE=5 COLOR=GRAY NOSHADE>


                                                                  EXHIBIT LIST

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits are filed as a
part of this registration statement: </FONT></P>



<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TH></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD align=left><FONT FACE="Times New Roman, Times, Serif" SIZE="2">4.1</font></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Articles FOURTH and SIXTH of the Amended and Restated Articles of Incorporation of the Corporation (incororated herein by reference to Exhibit 3.1 to the Corporation's Form S-1 Registration Statement (Registration Number 33-44499)).</font></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD align=left><FONT FACE="Times New Roman, Times, Serif" SIZE="2">4.2</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Certificate of Designation, Preferences and Rights of Series A Junior Participating Preferred Stock (incorporated herein by reference to Exhibit 3 to the Corporation's Current Report on Form 8-K, filed September 23, 1999).</font></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD align=left><FONT FACE="Times New Roman, Times, Serif" SIZE="2">5.</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Opinion of Kenneth P. Carroll, Esq. as to the legality of shares of Common Stock to be registered hereunder.</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD align=left><FONT FACE="Times New Roman, Times, Serif" SIZE="2">23.1</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Consent of PricewaterhouseCoopers LLP.</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD align=left><FONT FACE="Times New Roman, Times, Serif" SIZE="2">23.2</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Consent of Kenneth P. Carroll, Esq. is set forth as part of Exhibit 5 above.</FONT></TD></TR>
</TABLE>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibit to the
Corporation&#146;s Quarterly Report on Form 10-Q for the period ended May 3, 2003 is
incorporated herein by reference: </FONT></P>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10*</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendments to Restated Supplemental Retirement Savings Plan</FONT></TD></TR>
</TABLE>


<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Annual Report on Form 10-K for the year ended February 1, 2003 are
incorporated herein by reference: </FONT></P>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">3</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Restated By-laws of the Corporation</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated January 31, 2003, to Financing Agreement among the Corporation,  United Retail Incorporated, Cloudwalkers, Inc. and The CIT Group/Business Credit, Inc., as Agent and Lender ("CIT")</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment to Restated Supplemental Retirement Savings Plan</FONT></TD></TR>
</TABLE>





<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The 2003 Stock Option Plan set forth
as an appendix to the Corporation&#146;s proxy statement on Schedule 14A for its 2003
annual meeting of stockholders is incorporated herein by reference.* </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Quarterly Report on Form 10-Q for the period ended November 2, 2002,
are incorporated herein by reference: </FONT></P>




<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM"ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1*</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment,  dated  December 6, 2002, to Employment  Agreement,  dated November 20, 1998 between the Corporation and Raphael Benaroya ("Benaroya Employment Agreement")</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment,  dated December 6, 2002, to Employment  Agreement,  dated November 20, 1998, between the Corporation and George R. Remeta ("Remeta Employment Agreement")</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.3*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment,  dated December 6, 2002, to Employment  Agreement,  dated November 20, 1998, between the Corporation and Kenneth P. Carroll ("Carroll Employment Agreement")</FONT></TD></TR>
</TABLE>




<!-- MARKER PAGE="sheet: 6; page: 6" -->
<HR SIZE=5 COLOR=GRAY NOSHADE>


<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Quarterly Report on Form 10-Q for the period ended August 3, 2002 are
incorporated herein by reference: </FONT></P>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated August 2, 2002, to Financing  Agreement among the Corporation, United Retail Incorporated, Cloudwalkers, Inc. and CIT</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment to Restated Supplemental Retirement Savings Plan</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.3</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Purchase and Sale Agreement, dated as of July 1, 2002, between Raphael Benaroya and the Corporation</FONT></TD></TR>
</TABLE>




<!-- MARKER FORMAT-SHEET="Para Indent Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibit to the Corporation&#146;s Quarterly Report on Form 10-Q for the period
ended May 4, 2002 is incorporated herein by reference:</FONT></P>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1*</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated May 30, 2002, to Benaroya Employment Agreement</FONT></TD></TR>
</TABLE>




<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Annual Report on Form 10-K for the year ended February 2, 2002 are
incorporated herein by reference: </FONT></P>



<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number In Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated April 5, 2002, to Private Label Credit Card Program Agreement, dated January 27, 1998, between the Corporation, United Retail Incorporated and World Financial Network National Bank ("Private Label Credit Card Program Agreement")</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated December 29, 1999, to Private Label Credit Card Program Agreement</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.3</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated August 19, 1999, to Private Label Credit Card Program Agreement</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.4*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Letter, dated March 1, 2002, from the Corporation to Raphael Benaroya with respect to the cost of living adjustment under the Benaroya Employment Agreement</FONT></TD></TR>
</TABLE>



<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Quarterly Report on Form 10-Q for the period ended November 3, 2001 are
incorporated herein by reference: </FONT></P>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1*</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated November 29, 2001, to Benaroya Employment Agreement</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated November 29, 2001, to Remeta Employment Agreement</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.3*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated November 29, 2001, to Carroll Employment Agreement</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.4*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Summary Plan Description  for United  Retail  Group,  Inc. Incentive Compensation Program for Executives</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.5</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated October 1, 2001, to Private Label Credit Card Program Agreement</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.6*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Promissory  note, dated November 30, 2001, from Raphael Benaroya to the Corporation (paid as of July 1, 2002)</FONT></TD></TR>
</TABLE>




<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibit to the
Corporation&#146;s Quarterly Report on Form 10-Q for the period ended August 4, 2001 is
incorporated herein by reference: </FONT></P>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1*</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Restated Stock Appreciation Rights Plan</FONT></TD></TR>
</TABLE>





<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The 2001 Stock Option Plan set forth
as an appendix to the Corporation&#146;s proxy statement on Schedule 14A for its 2001
annual meeting of stockholders is incorporated herein by reference.* </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibit to the
Corporation&#146;s Registration Statement on Form S-8 (Registration No. 333-44868) is
incorporated herein by reference: </FONT></P>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated August 21, 2000, to Financing Agreement among the Corporation, United Retail Incorporated, Cloudwalkers, Inc. and CIT</FONT></TD></TR>
</TABLE>





<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Quarterly Report on Form 10-Q for the period ended October 28, 2000 are
incorporated herein by reference: </FONT></P>




<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1*</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated August 18, 2000, to Benaroya Employment Agreement</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated August 18, 2000, to Carroll Employment Agreement</FONT></TD></TR>
</TABLE>



<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Annual Report on Form 10-K for the year ended January 29, 2000 are
incorporated herein by reference: </FONT></P>




<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated December 28, 1999, to Financing  Agreement among the Corporation, United Retail Incorporated and CIT ("Financing Agreement")</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.3</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated January 31, 2000, to Financing Agreement among the Corporation, United Retail Incorporated, Cloudwalkers, Inc. and CIT </FONT></TD></TR>
</TABLE>




<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibit to the
Corporation&#146;s Quarterly Report on Form 10-Q for the period ended October 30, 1999 is
incorporated herein by reference: </FONT></P>




<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated October 6, 1999, to Financing Agreement</FONT></TD></TR>
</TABLE>




<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Annual Report on Form 10-K for the year ended January 30, 1999 are
incorporated herein by reference: </FONT></P>





<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated March 29, 1999, to Financing Agreement</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">21</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Subsidiaries of the Corporation</FONT></TD></TR>
</TABLE>






<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The 1999 Stock Option Plan set forth
as the Appendix to the Corporation&#146;s proxy statement on Schedule 14A for its 1999
annual meeting of stockholders is incorporated herein by reference.* </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Quarterly Report on Form 10-Q for the period ended October 31, 1998 are
incorporated herein by reference: </FONT></P>



<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1*</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Benaroya Employment Agreement</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Remeta Employment Agreement</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.3*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Carroll Employment Agreement</FONT></TD></TR>
</TABLE>




<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Quarterly Report on Form 10-Q for the period ended May 2, 1998 are
incorporated herein by reference: </FONT></P>



<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1*</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">1998 Stock Option Agreement, dated May 21, 1998, between the Corporation and Raphael Benaroya</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">1998 Stock Option Agreement, dated May 21, 1998, between the Corporation and George R. Remeta</FONT></TD></TR>
</TABLE>



<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Annual Report on Form 10-K for the year ended January 31, 1998 are
incorporated herein by reference: </FONT></P>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Restated Stockholders' Agreement, dated December 23, 1992, between the Corporation and certain of its stockholders anhereto</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Private Label Credit Card Program Agreement</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.4*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Restated 1990 Stock Option Plan as of March 6, 1996</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.5*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Restated 1990 Stock Option Plan as of May 28, 1996</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.6*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Restated 1996 Stock Option Plan as of March 6, 1998</FONT></TD></TR>
</TABLE>





<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibit to the
Corporation&#146;s Quarterly Report on Form 10-Q for the period ended November 1, 1997 is
incorporated herein by reference: </FONT></P>




<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</U></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1*</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated September 15, 1997, to Financing Agreement</FONT></TD></TR>
</TABLE>




<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Quarterly Report on Form 10-Q for the period ended August 2, 1997 are
incorporated herein by reference: </FONT></P>



<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Financing Agreement</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2*</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment to Restated Supplemental Retirement Savings Plan</FONT></TD></TR>
</TABLE>





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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibit to the
Corporation&#146;s Quarterly Report on Form 10-Q for the period ended November 2, 1996 is
incorporated herein by reference: </FONT></P>






<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.1*</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Restated Supplemental Retirement Savings Plan</FONT></TD></TR>
</TABLE>








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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The following exhibits to the
Corporation&#146;s Registration Statement on Form S-1 (Registration No. 33-44499), as
amended, are incorporated herein by reference: </FONT></P>



<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM" ALIGN=LEFT>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Number in Filing</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>
<TR VALIGN="BOTTOM">
     <TD WIDTH="25%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">3.1</FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amended and Restated Certificate of Incorporation of the Corporation</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">4.1</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Specimen Certificate for Common Stock of the Corporation</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2.1</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Software License Agreement, dated as of April 30, 1989, between The Limited Stores, Inc. and Sizes Unlimited, Inc.(now known as United Retail Incorporated) ("Software License")</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">10.2.2</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amendment, dated December 10, 1991, to Software License</FONT></TD></TR>
</TABLE>










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<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>*A compensatory plan for the benefit
of the Corporation&#146;s management or a management contract.</FONT></P>

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[{"type": "S-8", "sequence": "1", "filename": "s803plan.htm", "description": "2003 STOCK OPTION PLAN", "secsgml_size_bytes": 125811}]
{"company-data": {"conformed-name": "UNITED RETAIL GROUP INC/DE", "cik": "0000881905", "assigned-sic": "5621", "irs-number": "510303670", "state-of-incorporation": "DE", "fiscal-year-end": "0130"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-107908", "film-number": "03839121"}, "business-address": {"street1": "365 W PASSAIC ST", "city": "ROCHELLE PARK", "state": "NJ", "zip": "07662", "phone": "2018450880"}, "mail-address": {"street1": "365 W PASSAIC STREET", "street2": "365 W PASSAIC STREET", "city": "ROCHELLE PARK", "state": "NJ", "zip": "07662"}}
S-8 2003 Stock Option Plan
Registration No. 333-________
SECURITIES AND
EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF
1933
United Retail Group, Inc.
(Exact name of registrant as specified in its charter)
Delaware
51-0303670
(State or other jurisdiction
of incorporation or organization)
(I.R.S. employer identification no.)
365 West Passaic Street, Rochelle Park, New Jersey 07662
(Address of principal executive offices) (Zip Code)
United Retail Group 2003 Stock Option Plan
Stock Appreciation Rights Plan
(Full titles of the plans)
George R. Remeta
365 West Passaic Street
Rochelle Park, New Jersey 07662
(Name and address of agent for service)
(201) 845-0880
(Telephone number, including area code, of agent for service)
Calculation of
Registration Fee
Title of securities
to be registered
Amount to be
registered
Proposed maximum
offering price
per unit
Proposed maximum
aggregate
offering price
Filing fee
Units, each consisting of one
share of Common Stock, $.001
par value per share, and the
right to purchase one one-
hundredth of a share of
Preferred Stock, $.001 par
value per share ("Units")
262,500 Units
issuable under
authorized but
unissued 2003 Stock
Option Plan stock
options
$3.625*
$951,563
$76.99
Units
37,500 Units
issuable under
outstanding 2003
Stock Option Plan
stock options
$1.80**
$67,500
$5.47
Stock Appreciation Rights
105,000 authorized
but unissued SAR's
$3.625*
$380,625
$30.80
Total
$1,399,688
$113.26
* the average of the high and low
prices of Units reported on the NASDAQ National Market System on August 7, 2003
** the
exercise price per Unit
22,500 Units
UNITED RETAIL GROUP,
INC.
_________________
The
22,500 units (each consisting of one share of Common Stock, $.001 par value per share, and
the right to purchase one one-hundredth of a share of Preferred Stock, $.001 par value per
share, and collectively referred to in this Prospectus as a "share of Common
Stock") offered hereby are being sold by the Selling Stockholders and are issuable to
them upon the exercise of management stock options in accordance with their terms. See
"Selling Stockholders" and "Incorporation of Certain Information".
United Retail Group, Inc. (the "Company") will not receive any of the proceeds
from the sale of the shares of Common Stock offered hereby.
The
Common Stock is quoted on the NASDAQ National Market System under the symbol
"URGI".
See
"Risk Factors" commencing on page 2 for certain conditions relevant to an
investment in shares of Common Stock.
EXECUTIVE OFFICES
The
executive offices of the Company are located at 365 West Passaic Street, Rochelle Park,
New Jersey 07662 (telephone no. (201) 845-0880).
No
person has been authorized to give any information or to make any representations other
than those contained in this Prospectus and, if given or made, such information or
representations must not be relied upon as having been authorized. This Prospectus does
not constitute an offer to sell or the solicitation of an offer to buy any securities to
which it relates in any circumstances in which such offer or solicitation is unlawful.
Neither the delivery of this Prospectus nor any sale hereunder shall, under any
circumstances, create any implication that there has been no change in the affairs of the
Company since the date hereof or that the information contained or incorporated by
reference herein is correct as of any time subsequent to its date.
_________________
THESE SECURITIES HAVE NOT BEEN
APPROVED OR DISAPPROVED BY THE SECURITIES AND EXCHANGE COMMISSION OR ANY STATE SECURITIES
COMMISSION NOR HAS THE SECURITIES AND EXCHANGE COMMISSION OR ANY STATE SECURITIES
COMMISSION PASSED UPON THE ACCURACY OR ADEQUACY OF THIS PROSPECTUS. ANY REPRESENTATION TO
THE CONTRARY IS A CRIMINAL OFFENSE.
_________________
The
date of this Prospectus is August 13, 2003
RISK FACTORS
Cumulative Loss and
Downward Trend
From
Fiscal 2000 through Fiscal 2003 the Company incurred a cumulative net loss of $2.3
million, which, however, included the following non-cash items: recognition of goodwill
impairment in the amount of $5.6 million and provision for the valuation allowance for the
net deferred tax assets in the amount of $7.3 million. (Before the goodwill impairment and
valuation allowance, the
pro forma
cumulative net income was $10.6 million for the
four-year period.)
For
the first quarter of Fiscal 2003, the Company incurred a net loss of $4.5 million, which
included a $2.1 million provision for the valuation allowance for the net deferred tax
assets. (Before the valuation allowance, the
pro forma
net loss was $2.4 million
for the quarter.)
There
has been a downward trend in the Company's operating results.
Compliance With Minimum
Listing Requirements
The
last reported sale price of the Common Stock on the NASDAQ Stock Market on August 7, 2003
was $3.35. Continued quotation of the Common Stock on the NASDAQ Stock Market requires a
minimum bid price of at least $1.00 per share to be maintained except for periods of less
than 10 consecutive days each, subject to an opportunity to cure the deficiency after
receipt from NASDAQ of a deficiency notice.
There
is no assurance that the Common Stock will continue to meet the minimum requirements for
listing on the NASDAQ Stock Market.
Competition
All
aspects of the women's retail apparel and shoe businesses are highly competitive.
Many of the competitors are units of large national chains that have substantially greater
resources than the Company. Management believes its principal competitors include all
major national and regional mass merchants, department stores, specialty retailers,
discount stores, mail order companies, television shopping channels and Internet web
sites. Management believes its proprietary brands, merchandise selection, prices,
consistency of merchandise quality and fit, and appealing shopping experience emphasizing
strong merchandise presentations, together with its experienced management team,
management information systems and logistics capabilities, enable it to compete in the
marketplace.
External Influences
The
following factors, among others, could affect the Company's results: war risk;
changes in consumer spending patterns, consumer preferences and overall economic
conditions; the impact of competition and pricing; changes in weather patterns; the
seasonality of the retail industry; risks related to consumer acceptance of the
Company's products and the ability to develop new merchandise; risks associated with
the financial performance of the World Financial Network National Bank private label
credit card program used by the Company; increases in interest rates; the ability to
retain, hire and train key personnel; risks associated with the ability of the
Company's manufacturers to deliver products in a timely manner; and political
instability and other risks associated with foreign sources of production.
Dependence on Key
Executive
The Company
believes that it has benefited substantially from the leadership of Raphael Benaroya, the
Chairman of the Board, President and Chief Executive Officer of the Company. The Company
believes that the loss of his services could have an adverse effect on the Company. Mr.
Benaroya has an Employment Agreement with the Company, dated November 20, 1998, as
amended, that expires on July 30, 2007. See "Incorporation of Certain
Information."
Shares Eligible For
Future Resale
Under a
Restated Stockholders' Agreement, dated December 23, 1992 (as amended, the
"Restated Stockholders' Agreement"), Limited Direct Associates, L.P.
("LDA") and Raphael Benaroya, the Chairman of the Board, President and Chief
Executive Officer of the Company, each has demand registration rights to require the
Company to prepare and file registration statements under the Securities Act of 1933, as
amended (the "Securities Act"), with respect to a combined total of 2,787,500
outstanding shares of Common Stock. In addition, under the Restated Stockholders'
Agreement, LDA, Mr. Benaroya, certain officers of the Company and its subsidiaries and
certain other stockholders have the right to participate on a "piggyback" basis
in any future registration statements filed by the Company under the Securities Act to
effect demand registration rights or to raise capital for itself through an offering of
its equity securities, subject to the right of the underwriters of any such offering to
limit the number of shares included in such registration on a "piggyback" basis.
See "Incorporation of Certain Information."
The
Company previously registered for resale under the Securities Act 1,907, 072 shares of
Common Stock that may become issuable pursuant to the exercise of management stock
options, 1,688,200 outstanding shares that were issued pursuant to the exercise of
management stock options and 182,942 shares held by the Company Stock Fund of the
Company's Retirement Savings Plan. In addition, the Company intends to register under
the Securities Act shares that may be purchased and resold by the Company's
Supplemental Retirement Savings Plan.
There
is a potential for resales under the registration statement of which this Prospectus is a
part and the registration statements for other management stock options and for the
Company's Retirement Savings Plan that have been filed of up to 4,078,214 shares of
Common Stock. There is also a potential for resales under registration statements that may
be filed (i) in connection with the Company's Supplemental Retirement Savings Plan
and (ii) pursuant to the exercise of Demand Registration Rights and the obligation to
include sales by certain stockholders on a "piggyback" basis in any future
registration statements. All these potential resales could impair the Company's
future ability to raise capital through an offering of its equity securities by increasing
the number and size of public offerings of Common Stock by sellers other than the Company.
Since
April 22, 2003, 12,937,304 shares of Common Stock have been outstanding. As of April 22,
2002, the Company's officers and directors held 2,651,839 shares and Limited Direct
Associates, L.P. held 1,600,000 shares. (Limited Direct Associates, L.P. is an affiliate
of Limited Brands, Inc.)
Any
shares being resold by an "affiliate" of the Company (as that term is defined
under the rules and regulations adopted under the Securities Act) or by a person who would
be deemed to have been an "affiliate" at any time during the 90 days preceding a
resale will be subject to the volume limitations in Rule 144 adopted under the Securities
Act except for certain sales pursuant to a prospectus filed in accordance with the
Securities Act. See, "Incorporation of Certain Information." On the other hand,
a person who is not deemed to have been an "affiliate" at any time during the 90
days preceding a resale would be entitled to resell shares that are "restricted
securities" under Rule 144 without regard to the volume limitations in Rule 144,
provided that two years have elapsed since such shares were acquired from the Company or
an "affiliate" of the Company.
Based
on available information, the Company believes that all of its outstanding shares of
Common Stock not held by its "affiliates" or recently resigned affiliates are
eligible for resale without regard to the volume limitations in Rule 144.
The
Company can make no prediction as to the effect, if any, that resales of shares of Common
Stock or the availability of shares of Common Stock for resale will have on the market
price prevailing from time to time. Nevertheless, resales of substantial amounts of the
Common Stock in the public market could adversely affect the market price of the Common
Stock and could impair the Company's future ability to raise capital through an
offering of its equity securities.
AVAILABLE INFORMATION
The
Company is subject to the informational requirements of the Securities Exchange Act of
1934, as amended (the "Exchange Act"), and in accordance therewith files
reports, proxy statements and other information with the Securities and Exchange
Commission (the "Commission"). The public may read and copy any materials that
the Company filed with the Commission at the Commission's Public Reference Room at
450 Fifth Street, N.W., Washington, D.C. 20549. Copies of such material can also be
obtained from the Public Reference Section of the Commission. The public may obtain
information on the operation of the Commission's Public Reference Room by calling the
Commission at 1-800-SEC-0330. Such reports, proxy statements and other information
concerning the Company also may be inspected at the offices of the NASDAQ National Market
System, 1735 K Street, N.W., Washington, D.C. 20006, on which the shares of Common Stock
of the Company are listed. The Commission maintains an Internet site that contains
reports, proxy statements and other information regarding the Company filed electronically
with the Commission. The address of the Commission's Internet site is
http://www.sec.gov. Certain of the information regarding the Company filed electronically
with the Commission is also available at the Company's Internet site at
http://www.unitedretail.com.
INCORPORATION BY
REFERENCE
Certain
reports, proxy statements and other information filed by the Company and the Selling
Stockholders with the Commission have been incorporated by reference in this Prospectus
but are not being delivered herewith. The Company hereby undertakes to provide without
charge to each person, including any beneficial owner, to whom this Prospectus is
delivered, upon written or oral request, a copy of any and all of the information that has
been incorporated by reference in this Prospectus (not including exhibits to the
information that is incorporated by reference unless such exhibits are specifically
incorporated by reference into the information that has been incorporated by reference in
this Prospectus). Requests for a copy of such information should be directed to the
Company's Senior Vice President- General Counsel, 365 West Passaic Street, Rochelle
Park, New Jersey 07662 (Telephone No. (201) 909-2200, e-mail kcarroll@unitedretail.com).
PLAN OF DISTRIBUTION
The
Selling Stockholders may offer shares of Common Stock for resale from time to time on the
NASDAQ National Market System through their respective brokers and may also offer shares
for resale in private transactions.
INCORPORATION OF
CERTAIN INFORMATION
The
documents listed in (a) through (d) below are incorporated by reference in this
Prospectus:
the Company's Annual Report on Form 10-K and Form 10-K/A for the year ended February 1, 2003 filed with the Commission
(including information incorporated therein by reference);
all reports filed by the Company with the Commission pursuant to Section 13(a) or 15(d) of the Securities Exchange Act
of 1934, as amended (the "Exchange Act") after February 1, 2003;
the description of the Company's (i) Common Stock, par value $.001 per share, contained in its Form 8-A (Registration
Number 0-19774) filed with the Commission on January 2, 1992, and (ii) stockholders' rights plan contained in its Form 8-A filed with
the Commission on September 15, 1999, including any amendment or report filed for the purpose of updating such descriptions; and
the 2003 Stock Option Plan, which is attached as the Appendix to the Company's proxy statement on Schedule 14A for its
2003 Annual Meeting of Stockholders.
All
documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and
15(d) of the Exchange Act and all Form 4 Statements of Changes in Beneficial Ownership
filed by the Selling Stockholders after the date of this Prospectus prior to the
termination of the offering shall be deemed to be incorporated by reference in this
Prospectus and to be part hereof from the date of filing of such documents.
USE OF PROCEEDS
All
shares of Common Stock offered hereby are being offered by the Selling Stockholders. The
Company will not receive any of the proceeds from the resale of such shares.
The
exercise price of any management stock options exercised by Selling Stockholders will be
used by the Company for general corporate purposes.
VALIDITY OF COMMON
STOCK
The
validity of the shares of Common Stock being resold in the offering is being passed upon
by Kenneth P. Carroll, Esq., the Company's Senior Vice President-General Counsel. Mr.
Carroll holds employee stock options to purchase 205,000 shares of Common Stock under
Company Stock Option Plans. Mr. Carroll is the beneficiary of retirement trusts that hold
27,586 shares of Common Stock for his account.
EXPERTS
The
financial statements incorporated in this Prospectus by reference to the Annual Report on Form 10-K/A for the year ended February 1, 2003 have
been so incorporated in reliance on the report of PricewaterhouseCoopers LLP, independent
accountants, given on the authority of said firm as experts in auditing and accounting.
SELLING STOCKHOLDERS
The
following table sets forth the beneficial ownership of the Company's Common Stock by
each Selling Stockholder and the number of shares available for resale in the offering,
whether or not the Selling Stockholder has a present intention to resell. All information
was determined in accordance with Rule 13d-3 under the Exchange Act based on information
furnished by the Selling Stockholder.
Name and Title of
Selling Stockholder
Number of Shares of
Common Stock
Beneficially Owned
Before Offering(1)
Number of
Shares of
Common Stock
Offered for Resale(2)
Number of Shares of
Common Stock
Beneficially Owned
After Offering(3)
Ray Brown,
Vice President-Associate
Services(4)
10,500
7,500
10,500
Jeff Fink, Vice President-
Real Estate(5)
17,000
2,500
17,000
Kent Frauenberger,
Vice President-
Logistics(6)
45,038
5,000
45,038
Brian Fench,
Vice President-Store
Development(7)
12,000
5,000
12,000
Mark Nitkey,
Vice President-Chief
Architect(8)
2,000
2,500
2,000
Total
86,538(9)
22,500
86,538(9)
(1) Includes shares issuable upon the exercise of stock options that are vested or are scheduled to become vested within 60 days
         in accordance with their terms but does not include any shares offered for resale under the registration statement of which
         this Prospectus is a part.
(2) Represents all shares issuable to the Selling Stockholder upon the exercise of stock options included in the registration
         statement of which this Prospectus is a part even though none are presently vested.
(3) The number of shares of common stock beneficially owned by the Selling Stockholders will not be changed by the future
         vesting and exercise of stock options issued pursuant to the 2003 Stock Option Plan (which are presently not vested) and the
         subsequent resale of the shares issued pursuant to the exercise of the options.
(4) Consists of 10,500 shares which may be acquired by the exercise of stock options.
(5) Includes 12,000 shares which may be acquired by the exercise of stock options.
(6) Includes 30,000 shares which may be acquired by the exercise of stock options.
(7) Consists of 12,000 shares which may be acquired by the exercise of stock options.
(8) Consists of 2,000 shares which may be acquired by the exercise of stock options.
(9) Includes 66,500 shares which may be acquired by the exercise of stock options.  The total is less than 1% of the outstanding
         shares.
TABLE OF CONTENTS
Page
Executive Offices
1
Risk Factors
2
Available Information
4
Incorporation By Reference
4
Plan of Distribution
5
Incorporation of Certain Information
5
Use of Proceeds
6
Validity of Common Stock
6
Experts
6
Selling Stockholders
7
PART II
INFORMATION REQUIRED
IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents
By Reference.
The
documents listed in (a) through (d) below are incorporated by reference in this
registration statement:
the Corporation's Annual Report on Form 10-K and Form 10-K/A for the year ended February1, 2003 filed with the
Commission (including information incorporated therein by reference);
all reports filed with the Commission pursuant to Section 13(a) or 15(d) of the Exchange Act after February 1, 2003;
the description of the Corporation's (i) Common Stock, par value $.001 per share, contained in the Corporation's Form
8-A (Registration Number 0-19774) filed with the Commission on January 2, 1992, and (ii) stockholders' rights plan contained in its
Form 8-A filed with the Commission on September 15, 1999, including any amendment or report filed for the purpose of updating such
descriptions; and
the 2003 Stock Option Plan,  which is attached as the Appendix to the  Corporation's  proxy  statement on Schedule 14A for
its 2003 Annual Meeting of Stockholders.
All
documents subsequently filed by the Corporation pursuant to Section 13(a), 13(c), 14 and
15(d) of the Exchange Act, and all Form 4 Statements of Changes in Beneficial Ownership
filed by the Selling Stockholders, prior to the filing of a post-effective amendment which
indicates that all securities offered hereunder have been sold or which deregisters all
securities then remaining unsold, shall be deemed to be incorporated by reference in this
registration statement and to be part hereof from the date of filing of such documents.
Item 4. Description of
Securities.
Not
Applicable.
Item 5. Interests of
Named Experts and Counsel.
The
validity of the shares of Common Stock being resold in the offering is being passed upon
by Kenneth P. Carroll, Esq., the Company's Senior Vice President-General Counsel. Mr.
Carroll holds employee stock options to purchase 205,000 shares of Common Stock under
Company Stock Option Plans. Mr. Carroll is the beneficiary of retirement trusts that hold
27,586 shares of Common Stock for his account.
Item 6. Indemnification
of Directors and Officers.
Section
145 of the General Corporation Law of the State of Delaware empowers a Delaware
corporation to indemnify any person who was or is a party or is threatened to be made a
party to any threatened, pending or completed action, suit or proceeding, whether civil,
criminal, administrative or investigative (other than an action by or in the right of the
corporation) by reason of the fact that he is or was a director, officer, employee or
agent of the corporation, or is or was serving at the request of the corporation as a
director, officer, employee or agent of another corporation, partnership, joint venture,
trust or other enterprise, against expenses (including attorneys' fees), judgments,
fines and amounts paid in settlement actually and reasonably incurred by him in connection
with such action, suit or proceeding if he acted in good faith and in a manner he
reasonably believed to be in or not opposed to the best interests of the corporation, and
with respect to any criminal action or proceeding, has no reasonable cause to believe his
conduct was unlawful.
In
the case of an action by or in the right of the corporation, Section 145 empowers a
corporation to indemnify any person who was or is a party or is threatened to be made a
party to any threatened, pending or completed action or suit in any of the capacities set
forth above against expenses (including attorneys' fees) actually and reasonably
incurred by him in connection with the defense or settlement of such action or suit if he
acted in good faith and in a manner he reasonably believed to be in or not opposed to the
best interests of the Corporation, except that indemnification is not permitted in respect
of any claim, issue or matter as to which such person is adjudged to be liable to the
corporation unless and only to the extent that the Court of Chancery or the court in which
such action or suit was brought determines upon application that, despite the adjudication
of liability but in view of all the circumstances of the case, such person is fairly and
reasonably entitled to indemnity for such expenses which the Court of Chancery or such
other court deems proper. Section 145 further provides: that a Delaware corporation is
required to indemnify a present or former director, officer, employee or agent against
expenses (including attorneys' fees) actually and reasonably incurred by him in
connection with any action, suit or proceeding or in defense of any claim, issue or matter
therein as to which such person has been successful on the merits or otherwise; that
indemnification provided for by Section 145 shall not be deemed exclusive of any other
rights to which the indemnified party may be entitled; and that indemnification provided
for by Section 145 shall, unless otherwise provided when authorized or ratified, continue
as to a person who has ceased to be a director, officer, employee or agent and shall inure
to the benefit of such person's heirs, executors and administrators. A Delaware
corporation may provide indemnification only as authorized in the specific case upon a
determination that indemnification of the present or former director, officer, employee or
agent is proper in the circumstances because he has met the applicable standard of
conduct. Such determination is to be made with respect to a person who is an officer or
director at the time of determination (i) by the board of directors by majority vote of
directors who were not party to such action, suit or proceeding, even though less than a
quorum, (ii) by a committee of such directors designated by majority vote of such
directors, even though less than a quorum, (iii) if there are no such directors, or if
such directors so direct, by independent legal counsel in a written opinion or (iv) by the
stockholders.
The
Restated By-laws of the Corporation provide for indemnification of directors and officers
of the Corporation to the fullest extent permitted by law, as now in effect or later
amended. The Restated By-laws also provide that expenses incurred by an officer or
director in defending a civil or criminal action, suit or proceeding may be paid by the
Corporation in advance of final disposition upon receipt of an undertaking by or on behalf
of such person to repay such amount if it ultimately is determined that he is not entitled
to be indemnified by the Corporation. The Restated By-laws further provide that such
indemnification provisions are not exclusive.
Additionally,
the Corporation's Amended and Restated Certificate of Incorporation eliminates the
personal liability of the Corporation's directors to the fullest extent permitted by
the provisions of Section 102 of the Delaware General Corporation Law, as the same may be
amended and supplemented.
The
Corporation carries directors' and officers' insurance policies that provide
indemnification to its officers and directors under certain circumstances.
Item 7. Exemption from
Registration Claimed.
The
stock options outstanding under the 2003 Stock Option Plan are not vested yet and can not
be exercised at this time. Hence, no shares of Common Stock have been offered for sale.
Item 8. Exhibits.
The following exhibits are filed as a
part of this registration statement:
4.1
Articles FOURTH and SIXTH of the Amended and Restated Articles of Incorporation of the Corporation (incorporated herein by reference to Exhibit 3.1 to the Corporation's Form S-1 Registration Statement (Registration Number 33-44499)).
4.2
Certificate of Designation, Preferences and Rights of Series A Junior Participating Preferred Stock (incorporated herein by reference to Exhibit 3 to the Corporation's Current Report on Form 8-K, filed September 23, 1999).
5.
Opinion of Kenneth P. Carroll, Esq. as to the legality of shares of Common Stock to be registered hereunder.
23.1
Consent of PricewaterhouseCoopers LLP.
23.2
Consent of Kenneth P. Carroll, Esq. is set forth as part of Exhibit 5 above.
The following exhibit to the
Corporation's Quarterly Report on Form 10-Q for the period ended May 3, 2003 is
incorporated herein by reference:
Number in Filing
Description
10*
Amendments to Restated Supplemental Retirement Savings Plan
The following exhibits to the
Corporation's Annual Report on Form 10-K for the year ended February 1, 2003 are
incorporated herein by reference:
Number in Filing
Description
3
Restated By-laws of the Corporation
10.1
Amendment, dated January 31, 2003, to Financing Agreement among the Corporation,  United Retail Incorporated, Cloudwalkers, Inc. and The CIT Group/Business Credit, Inc. as Agent and Lender ("CIT")
10.2*
Amendment to Restated Supplemental Retirement Savings Plan
The 2003 Stock Option Plan set forth
as an appendix to the Corporation's proxy statement on Schedule 14A for its 2003
annual meeting of stockholders is incorporated herein by reference.*
The following exhibits to the
Corporation's Quarterly Report on Form 10-Q for the period ended November 2, 2002,
are incorporated herein by reference:
Number in Filing
Description
10.1*
Amendment,  dated  December 6, 2002, to Employment  Agreement,  dated November 20, 1998 between the Corporation and Raphael Benaroya ("Benaroya Employment Agreement")
10.2*
Amendment,  dated December 6, 2002, to Employment  Agreement,  dated November 20, 1998, between the Corporation and George R. Remeta ("Remeta Employment Agreement")
10.3*
Amendment,  dated December 6, 2002, to Employment  Agreement,  dated November 20, 1998, between the Corporation and Kenneth P. Carroll ("Carroll Employment Agreement")
The following exhibits to the
Corporation's Quarterly Report on Form 10-Q for the period ended August 3, 2002 are
incorporated herein by reference:
Number in Filing
Description
10.1
Amendment, dated August 2, 2002, to Financing  Agreement among the Corporation, United Retail Incorporated, Cloudwalkers, Inc. and CIT
10.2*
Amendment to Restated Supplemental Retirement Savings Plan
10.3
Purchase and Sale Agreement, dated as of July 1, 2002, between Raphael Benaroya and the Corporation
The following exhibit to the Corporation's Quarterly Report on Form 10-Q for the period
ended May 4, 2002 is incorporated herein by reference:
Number in Filing
Description
10.1*
Amendment, dated May 30, 2002, to Benaroya Employment Agreement
The following exhibits to the
Corporation's Annual Report on Form 10-K for the year ended February 2, 2002 are
incorporated herein by reference:
Number In Filing
Description
10.1
Amendment, dated April 5, 2002, to Private Label Credit Card Program Agreement, dated January 27, 1998, between the Corporation, United Retail Incorporated and World Financial Network National Bank ("Private Label Credit Card Program Agreement")
10.2
Amendment, dated December 29, 1999, to Private Label Credit Card Program Agreement
10.3
Amendment, dated August 19, 1999, to Private Label Credit Card Program Agreement
10.4*
Letter, dated March 1, 2002, from the Corporation to Raphael Benaroya with respect to the cost of living adjustment under the Benaroya Employment Agreement
The following exhibits to the
Corporation's Quarterly Report on Form 10-Q for the period ended November 3, 2001 are
incorporated herein by reference:
Number in Filing
Description
10.1*
Amendment, dated November 29, 2001, to Benaroya Employment Agreement
10.2*
Amendment, dated November 29, 2001, to Remeta Employment Agreement
10.3*
Amendment, dated November 29, 2001, to Carroll Employment Agreement
10.4*
Summary Plan Description  for United  Retail  Group,  Inc. Incentive Compensation Program for Executives
10.5
Amendment, dated October 1, 2001, to Private Label Credit Card Program Agreement
10.6*
Promissory  note, dated November 30, 2001, from Raphael Benaroya to the Corporation (paid as of July 1, 2002)
The following exhibit to the
Corporation's Quarterly Report on Form 10-Q for the period ended August 4, 2001 is
incorporated herein by reference:
Number in Filing
Description
10.1*
Restated Stock Appreciation Rights Plan
The 2001 Stock Option Plan set forth
as an appendix to the Corporation's proxy statement on Schedule 14A for its 2001
annual meeting of stockholders is incorporated herein by reference.*
The following exhibit to the
Corporation's Registration Statement on Form S-8 (Registration No. 333-44868) is
incorporated herein by reference:
Number in Filing
Description
10
Amendment, dated August 21, 2000, to Financing Agreement among the Corporation, United Retail Incorporated, Cloudwalkers, Inc. and CIT
The following exhibits to the
Corporation's Quarterly Report on Form 10-Q for the period ended October 28, 2000 are
incorporated herein by reference:
Number in Filing
Description
10.1*
Amendment, dated August 18, 2000, to Benaroya Employment Agreement
10.2*
Amendment, dated August 18, 2000, to Carroll Employment Agreement
The following exhibits to the
Corporation's Annual Report on Form 10-K for the year ended January 29, 2000 are
incorporated herein by reference:
Number in Filing
Description
10.2
Amendment, dated December 28, 1999, to Financing  Agreement among the Corporation, United Retail Incorporated and CIT ("Financing Agreement")
10.3
Amendment, dated January 31, 2000, to Financing Agreement among the Corporation, United Retail Incorporated, Cloudwalkers, Inc. and CIT
The following exhibit to the
Corporation's Quarterly Report on Form 10-Q for the period ended October 30, 1999 is
incorporated herein by reference:
Number in Filing
Description
10.1
Amendment, dated October 6, 1999, to Financing Agreement
The following exhibits to the
Corporation's Annual Report on Form 10-K for the year ended January 30, 1999 are
incorporated herein by reference:
Number in Filing
Description
10.1
Amendment, dated March 29, 1999, to Financing Agreement
21
Subsidiaries of the Corporation
The 1999 Stock Option Plan set forth
as the Appendix to the Corporation's proxy statement on Schedule 14A for its 1999
annual meeting of stockholders is incorporated herein by reference.*
The following exhibits to the
Corporation's Quarterly Report on Form 10-Q for the period ended October 31, 1998 are
incorporated herein by reference:
Number in Filing
Description
10.1*
Benaroya Employment Agreement
10.2*
Remeta Employment Agreement
10.3*
Carroll Employment Agreement
The following exhibits to the
Corporation's Quarterly Report on Form 10-Q for the period ended May 2, 1998 are
incorporated herein by reference:
Number in Filing
Description
10.1*
1998 Stock Option Agreement, dated May 21, 1998, between the Corporation and Raphael Benaroya
10.2*
1998 Stock Option Agreement, dated May 21, 1998, between the Corporation and George R. Remeta
The following exhibits to the
Corporation's Annual Report on Form 10-K for the year ended January 31, 1998 are
incorporated herein by reference:
Number in Filing
Description
10.1
Restated Stockholders' Agreement, dated December 23, 1992, between the Corporation and certain of its stockholders and Amendment No. 1, Amendment No. 2 and Amendment No. 3 thereto
10.2
Private Label Credit Card Program Agreement
10.4*
Restated 1990 Stock Option Plan as of March 6, 1998
10.5*
Restated 1990 Stock Option Plan as of May 28, 1996
10.6*
Restated 1996 Stock Option Plan as of March 6, 1998
The following exhibit to the
Corporation's Quarterly Report on Form 10-Q for the period ended November 1, 1997 is
incorporated herein by reference:
Number in Filing
Description
10.1*
Amendment, dated September 15, 1997, to Financing Agreement
The following exhibits to the
Corporation's Quarterly Report on Form 10-Q for the period ended August 2, 1997 are
incorporated herein by reference:
Number in Filing
Description
10.1
Financing Agreement
10.2*
Amendment to Restated Supplemental Retirement Savings Plan
The following exhibit to the
Corporation's Quarterly Report on Form 10-Q for the period ended November 2, 1996 is
incorporated herein by reference:
Number in Filing
Description
10.1*
Restated Supplemental Retirement Savings Plan
The following exhibits to the
Corporation's Registration Statement on Form S-1 (Registration No. 33-44499), as
amended, are incorporated herein by reference:
Number in Filing
Description
3.1
Amended and Restated Certificate of Incorporation of the Corporation
4.1
Specimen Certificate for Common Stock of the Corporation
10.2.1
Software License Agreement, dated as of April 30, 1989, between The Limited Stores, Inc. and Sizes Unlimited, Inc.(now known as United Retail Incorporated) ("Software License")
10.2.2
Amendment, dated December 10, 1991, to Software License
*A compensatory plan for the benefit
of the Corporation's management or a management contract.
Item 9. Undertakings.
(a) The undersigned Corporation hereby undertakes:
(1)  To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:
(i)  To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;
(ii) To reflect in the  prospectus any facts or events arising after the effective  date of the  registration  statement (or the most
recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information
set forth in the registration statement;
(iii) To include any material  information  with respect to the plan of  distribution  not previously  disclosed in the  registration
statement or any material change to such information in the registration statement;
provided, however,
that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be
included in a post-effective amendment by those paragraphs is contained in periodic
reports filed with or furnished to the Commission by the Corporation pursuant to Section
13 or 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in
the registration statement.
(2) That, for the purpose of determining any liability under the Securities Act of 1933,  each such  post-effective  amendment shall be
deemed to be a new  registration  statement  relating to the securities  offered  therein,  and the offering of such securities at that
time shall be deemed to be the initial bona fide offering thereof.
(3) To remove from  registration by means of a  post-effective  amendment any of the securities being registered which remain unsold at
the termination of the offering.
(b) The undersigned  Corporation  hereby  undertakes  that, for purposes of determining any liability under the Securities Act of 1933,
each filing of the  Corporation's  annual report pursuant to Section 13(a) or 15(d) of the Securities  Exchange Act of 1934 (and, where
applicable,  each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Securities  Exchange Act of 1934)
that is incorporated by reference in the  registration  statement shall be deemed to be a new  registration  statement  relating to the
securities  offered  therein,  and the offering of such  securities  at that time shall be deemed to be the initial bona fide  offering
thereof.
(h) Insofar as  indemnification  for liabilities  arising under the Securities Act of 1933 may be permitted to directors,  officers and
controlling persons of the Corporation  pursuant to the foregoing  provisions,  or otherwise,  the Corporation has been advised that in
the opinion of the Securities and Exchange  Commission  such  indemnification  is against public policy as expressed in the Act and is,
therefore,  unenforceable.  In the event that a claim for  indemnification  against  such  liabilities  (other  than the payment by the
Corporation of expenses incurred or paid by a director,  officer or controlling  person of the Corporation in the successful defense of
any action,  suit or proceeding) is asserted by such director,  officer or controlling  person in connection with the securities  being
registered,  the Corporation  will, unless in the opinion of its counsel the matter has been settled by controlling  precedent,  submit
to a court of appropriate  jurisdiction  the question whether such  indemnification  by it is against public policy as expressed in the
Act and will be governed by the final adjudication of such issue.
SIGNATURES
The Registrant.
Pursuant
to the requirements of the Securities Act of 1933, the Registrant certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing on Form S-8
and has duly caused this registration statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the Borough of Rochelle Park, State of New
Jersey, on the 13th day of August, 2003.
UNITED RETAIL GROUP, INC.
(Registrant)
By:
/s/Raphael Benaroya
Raphael Benaroya, Chairman of the Board
President and Chief Executive Officer
POWER OF ATTORNEY
Know
All Men By These Presents, that each person whose signature appears below except Raphael
Benaroya and George R. Remeta constitutes and appoints Raphael Benaroya and George R.
Remeta, and each of them, as his true and lawful attorneys-in-fact and agents, with full
power of substitution and resubstitution, for him and in his name, place and stead, in any
and all capacities, to sign any or all amendments (including post-effective amendments) to
this registration statement, and to file the same, with exhibits thereto, and other
documents in connection therewith, with the Securities and Exchange Commission, granting
unto said attorneys-in-fact and agents, and each of them, full power and authority to do
and perform each and every act and thing requisite and necessary to be done in and about
the foregoing, as fully to all intents and purposes as he might or could do in person,
hereby ratifying and confirming all that said attorneys-in-fact and agents, or their
substitutes, may lawfully do or cause to be done by virtue hereof.
Pursuant
to the requirements of the Securities Act of 1933, this registration statement has been
signed below by the following persons in the capacities indicated on the 13th day of August,
2003.
Signature
Title
/s/Raphael Benaroya
Raphael Benaroya
Chairman of the Board, President
Chief Executive Officer and Director
/s/George R. Remeta
George R. Remeta
Vice Chairman of the Board,
Chief Administrative Officer,
Chief Financial Officer and Director
/s/Jon Grossman
Jon Grossman
Vice President-Finance and
Chief Accounting Officer
/s/Joseph A. Alutto
Joseph A. Alutto
Director
/s/Joseph Ciechanover
Joseph Ciechanover
Director
/s/Michael Goldstein
Michael Goldstein
Director
/s/Ilan Kaufthal
Ilan Kaufthal
Director
/s/Vincent P. Langone
Vincent P. Langone
Director
/s/Richard W. Rubenstein
Richard W. Rubenstein
Director
EXHIBIT LIST
The following exhibits are filed as a
part of this registration statement:
4.1
Articles FOURTH and SIXTH of the Amended and Restated Articles of Incorporation of the Corporation (incororated herein by reference to Exhibit 3.1 to the Corporation's Form S-1 Registration Statement (Registration Number 33-44499)).
4.2
Certificate of Designation, Preferences and Rights of Series A Junior Participating Preferred Stock (incorporated herein by reference to Exhibit 3 to the Corporation's Current Report on Form 8-K, filed September 23, 1999).
5.
Opinion of Kenneth P. Carroll, Esq. as to the legality of shares of Common Stock to be registered hereunder.
23.1
Consent of PricewaterhouseCoopers LLP.
23.2
Consent of Kenneth P. Carroll, Esq. is set forth as part of Exhibit 5 above.
The following exhibit to the
Corporation's Quarterly Report on Form 10-Q for the period ended May 3, 2003 is
incorporated herein by reference:
Number in Filing
Description
10*
Amendments to Restated Supplemental Retirement Savings Plan
The following exhibits to the
Corporation's Annual Report on Form 10-K for the year ended February 1, 2003 are
incorporated herein by reference:
Number in Filing
Description
3
Restated By-laws of the Corporation
10.1
Amendment, dated January 31, 2003, to Financing Agreement among the Corporation,  United Retail Incorporated, Cloudwalkers, Inc. and The CIT Group/Business Credit, Inc., as Agent and Lender ("CIT")
10.2*
Amendment to Restated Supplemental Retirement Savings Plan
The 2003 Stock Option Plan set forth
as an appendix to the Corporation's proxy statement on Schedule 14A for its 2003
annual meeting of stockholders is incorporated herein by reference.*
The following exhibits to the
Corporation's Quarterly Report on Form 10-Q for the period ended November 2, 2002,
are incorporated herein by reference:
Number in Filing
Description
10.1*
Amendment,  dated  December 6, 2002, to Employment  Agreement,  dated November 20, 1998 between the Corporation and Raphael Benaroya ("Benaroya Employment Agreement")
10.2*
Amendment,  dated December 6, 2002, to Employment  Agreement,  dated November 20, 1998, between the Corporation and George R. Remeta ("Remeta Employment Agreement")
10.3*
Amendment,  dated December 6, 2002, to Employment  Agreement,  dated November 20, 1998, between the Corporation and Kenneth P. Carroll ("Carroll Employment Agreement")
The following exhibits to the
Corporation's Quarterly Report on Form 10-Q for the period ended August 3, 2002 are
incorporated herein by reference:
Number in Filing
Description
10.1
Amendment, dated August 2, 2002, to Financing  Agreement among the Corporation, United Retail Incorporated, Cloudwalkers, Inc. and CIT
10.2*
Amendment to Restated Supplemental Retirement Savings Plan
10.3
Purchase and Sale Agreement, dated as of July 1, 2002, between Raphael Benaroya and the Corporation
The following exhibit to the Corporation's Quarterly Report on Form 10-Q for the period
ended May 4, 2002 is incorporated herein by reference:
Number in Filing
Description
10.1*
Amendment, dated May 30, 2002, to Benaroya Employment Agreement
The following exhibits to the
Corporation's Annual Report on Form 10-K for the year ended February 2, 2002 are
incorporated herein by reference:
Number In Filing
Description
10.1
Amendment, dated April 5, 2002, to Private Label Credit Card Program Agreement, dated January 27, 1998, between the Corporation, United Retail Incorporated and World Financial Network National Bank ("Private Label Credit Card Program Agreement")
10.2
Amendment, dated December 29, 1999, to Private Label Credit Card Program Agreement
10.3
Amendment, dated August 19, 1999, to Private Label Credit Card Program Agreement
10.4*
Letter, dated March 1, 2002, from the Corporation to Raphael Benaroya with respect to the cost of living adjustment under the Benaroya Employment Agreement
The following exhibits to the
Corporation's Quarterly Report on Form 10-Q for the period ended November 3, 2001 are
incorporated herein by reference:
Number in Filing
Description
10.1*
Amendment, dated November 29, 2001, to Benaroya Employment Agreement
10.2*
Amendment, dated November 29, 2001, to Remeta Employment Agreement
10.3*
Amendment, dated November 29, 2001, to Carroll Employment Agreement
10.4*
Summary Plan Description  for United  Retail  Group,  Inc. Incentive Compensation Program for Executives
10.5
Amendment, dated October 1, 2001, to Private Label Credit Card Program Agreement
10.6*
Promissory  note, dated November 30, 2001, from Raphael Benaroya to the Corporation (paid as of July 1, 2002)
The following exhibit to the
Corporation's Quarterly Report on Form 10-Q for the period ended August 4, 2001 is
incorporated herein by reference:
Number in Filing
Description
10.1*
Restated Stock Appreciation Rights Plan
The 2001 Stock Option Plan set forth
as an appendix to the Corporation's proxy statement on Schedule 14A for its 2001
annual meeting of stockholders is incorporated herein by reference.*
The following exhibit to the
Corporation's Registration Statement on Form S-8 (Registration No. 333-44868) is
incorporated herein by reference:
Number in Filing
Description
10
Amendment, dated August 21, 2000, to Financing Agreement among the Corporation, United Retail Incorporated, Cloudwalkers, Inc. and CIT
The following exhibits to the
Corporation's Quarterly Report on Form 10-Q for the period ended October 28, 2000 are
incorporated herein by reference:
Number in Filing
Description
10.1*
Amendment, dated August 18, 2000, to Benaroya Employment Agreement
10.2*
Amendment, dated August 18, 2000, to Carroll Employment Agreement
The following exhibits to the
Corporation's Annual Report on Form 10-K for the year ended January 29, 2000 are
incorporated herein by reference:
Number in Filing
Description
10.2
Amendment, dated December 28, 1999, to Financing  Agreement among the Corporation, United Retail Incorporated and CIT ("Financing Agreement")
10.3
Amendment, dated January 31, 2000, to Financing Agreement among the Corporation, United Retail Incorporated, Cloudwalkers, Inc. and CIT
The following exhibit to the
Corporation's Quarterly Report on Form 10-Q for the period ended October 30, 1999 is
incorporated herein by reference:
Number in Filing
Description
10.1
Amendment, dated October 6, 1999, to Financing Agreement
The following exhibits to the
Corporation's Annual Report on Form 10-K for the year ended January 30, 1999 are
incorporated herein by reference:
Number in Filing
Description
10.1
Amendment, dated March 29, 1999, to Financing Agreement
21
Subsidiaries of the Corporation
The 1999 Stock Option Plan set forth
as the Appendix to the Corporation's proxy statement on Schedule 14A for its 1999
annual meeting of stockholders is incorporated herein by reference.*
The following exhibits to the
Corporation's Quarterly Report on Form 10-Q for the period ended October 31, 1998 are
incorporated herein by reference:
Number in Filing
Description
10.1*
Benaroya Employment Agreement
10.2*
Remeta Employment Agreement
10.3*
Carroll Employment Agreement
The following exhibits to the
Corporation's Quarterly Report on Form 10-Q for the period ended May 2, 1998 are
incorporated herein by reference:
Number in Filing
Description
10.1*
1998 Stock Option Agreement, dated May 21, 1998, between the Corporation and Raphael Benaroya
10.2*
1998 Stock Option Agreement, dated May 21, 1998, between the Corporation and George R. Remeta
The following exhibits to the
Corporation's Annual Report on Form 10-K for the year ended January 31, 1998 are
incorporated herein by reference:
Number in Filing
Description
10.1
Restated Stockholders' Agreement, dated December 23, 1992, between the Corporation and certain of its stockholders anhereto
10.2
Private Label Credit Card Program Agreement
10.4*
Restated 1990 Stock Option Plan as of March 6, 1996
10.5*
Restated 1990 Stock Option Plan as of May 28, 1996
10.6*
Restated 1996 Stock Option Plan as of March 6, 1998
The following exhibit to the
Corporation's Quarterly Report on Form 10-Q for the period ended November 1, 1997 is
incorporated herein by reference:
Number in Filing
Description
10.1*
Amendment, dated September 15, 1997, to Financing Agreement
The following exhibits to the
Corporation's Quarterly Report on Form 10-Q for the period ended August 2, 1997 are
incorporated herein by reference:
Number in Filing
Description
10.1
Financing Agreement
10.2*
Amendment to Restated Supplemental Retirement Savings Plan
The following exhibit to the
Corporation's Quarterly Report on Form 10-Q for the period ended November 2, 1996 is
incorporated herein by reference:
Number in Filing
Description
10.1*
Restated Supplemental Retirement Savings Plan
The following exhibits to the
Corporation's Registration Statement on Form S-1 (Registration No. 33-44499), as
amended, are incorporated herein by reference:
Number in Filing
Description
3.1
Amended and Restated Certificate of Incorporation of the Corporation
4.1
Specimen Certificate for Common Stock of the Corporation
10.2.1
Software License Agreement, dated as of April 30, 1989, between The Limited Stores, Inc. and Sizes Unlimited, Inc.(now known as United Retail Incorporated) ("Software License")
10.2.2
Amendment, dated December 10, 1991, to Software License
*A compensatory plan for the benefit
of the Corporation's management or a management contract.