BUCA (BUCA)

Fair Value of Financial Instruments

At December 30, 2007 and December 31, 2006, the fair values of cash, accounts receivable, and accounts payable approximate their carrying value due to the short-term nature of the instruments. The fair value of debt approximates its carrying value based upon current rates available to us.

Fair Value of Financial Instruments

FACE="Times New Roman" SIZE="2">At December 30, 2007 and December 31, 2006, the fair values of cash, accounts receivable, and accounts payable approximate their carrying value due to the short-term nature of the instruments. The fair value
of debt approximates its carrying value based upon current rates available to us.

Fair Value of Financial Instruments

At December 31, 2006 and December 25, 2005, the fair values of cash, accounts receivable, and accounts payable approximate their carrying value due to the short-term nature of the instruments. The fair value of debt approximates its carrying value based upon current rates available to us.

Fair Value of Financial Instruments

At December 25, 2005 and December 26, 2004, the fair values of cash, accounts receivable, and accounts payable approximate their carrying value due to the short-term nature of the instruments. The fair value of debt approximates its carrying value based upon current rates available to us.