Outback Steakhouse, Inc. and Affiliates
Notes to Consolidated Financial Statements



15. Segment Reporting

   In June 1997, the FASB issued SFAS No. 131, "Disclosures about Segments of an Enterprise and Related Information." The Company operates restaurants under six brands that have similar investment criteria and economic and operating characteristics and are considered one reportable operating segment. Management does not believe that the Company has any material reporting segments.