Exhibit 99.1

Unaudited Pro Forma Financial Statements

The following unaudited pro forma financial data reflects The Finish Line, Inc.’s (the “Company”) historical results as adjusted on a pro forma basis to give effect to the disposition of the Man Alive business (“Man Alive”), which became effective on July 4, 2009.  The Company will account for the disposition as a discontinued operation in its consolidated financial statements in accordance with Statement of Financial Accounting Standards No. 144, Accounting for the Impairment or Disposal of Long-Lived Assets.

The unaudited pro forma condensed consolidated balance sheet as of May 30, 2009 presents the financial position of the Company assuming the disposition of Man Alive had been completed on that date.  The following unaudited pro forma consolidated statements of operations for the fiscal years ended February 28, 2009, March 1, 2008, March 3, 2007, and for the thirteen weeks ended May 30, 2009, February 28, 2009, November 29, 2008, August 30, 2008 and May 31, 2008, present the Company’s results of operations assuming that the disposition of Man Alive had been completed on the first day of these respective periods. The adjustments set forth in the “Man Alive” column are described in the Notes to Unaudited Pro Forma Condensed Consolidated Financial Statements.

The unaudited pro forma condensed consolidated balance sheet and consolidated statements of operations for the periods presented do not purport to represent what the Company’s consolidated results of operations or financial position actually would have been had the disposition of Man Alive occurred on the dates noted above, or to project our consolidated results of operations for any future periods.  The pro forma adjustments are based upon available information and certain assumptions that management believes are reasonable under the circumstances.  The pro forma results should be read in conjunction with the consolidated financial statements and notes thereto in the Company’s Annual Report on Form 10-K for the year ended February 28, 2009 and the Company’s Quarterly Report on Form 10-Q for the quarterly periods ended May 30, 2009, November 29, 2008, August 30, 2008, and May 31, 2008.

The Finish Line, Inc.

Unaudited Pro Forma Condensed Consolidated Balance Sheet

May 30, 2009

(in thousands)

	Historical		Man Alive			Pro Forma
ASSETS
Cash and cash equivalents	$	118,959	$	(7,699	) [B]	$	111,260
Merchandise inventories, net		241,571		(7,377	) [A]		234,194
Other current assets		16,215		(107	) [A]		16,108
Property and equipment, net		166,996		(6,779	) [A]		160,217
Other assets, net		39,575		—			39,575
Total assets	$	583,316	$	(21,962	)	$	561,354
LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities	$	95,363	$	(1,612	) [A]	$	93,751
Deferred credits from landlords		49,546		(6,110	) [A]		43,436
Other long-term liabilities		14,877		—			14,877
Shareholders' equity		423,530		(14,240	) [A][B]		409,290
Total liabilities and shareholders' equity	$	583,316	$	(21,962	)	$	561,354

The Finish Line, Inc.

Unaudited Pro Forma Consolidated Statement of Operations

For the Thirteen Weeks Ended May 30, 2009

(in thousands, except per share data)

	Historical			Man Alive [C]			Pro Forma
Net Sales	$	267,229		$	(8,133	)	$	259,096
Cost of sales (including occupancy costs)		190,171			(7,449	)		182,722
Gross Profit		77,058			(684	)		76,374
Selling, general and administrative expenses		77,983			(4,598	)		73,385
Operating (loss) income		(925	)		3,914			2,989
Interest income, net		104			—			104
(Loss) income from continuing operations before income taxes		(821	)		3,914			3,093
Income tax (benefit) expense		(215	)		1,549			1,334
(Loss) income from continuing operations	$	(606	)	$	2,365		$	1,759
(Loss) income per share from continuing operations:
Basic	$	(0.01	)				$	0.03
Diluted	$	(0.01	)				$	0.03
Weighted average shares outstanding:
Basic		54,153						54,153
Diluted		54,153						54,408

The Finish Line, Inc.

Unaudited Pro Forma Consolidated Statement of Operations

For the Thirteen Weeks Ended February 28, 2009

(in thousands, except per share data)

	Historical			Man Alive [C]			Pro Forma
Net Sales	$	364,148		$	(20,081	)	$	344,067
Cost of sales (including occupancy costs)		248,617			(18,762	)		229,855
Gross Profit		115,531			(1,319	)		114,212
Selling, general and administrative expenses		83,451			(5,431	)		78,020
Terminated merger-related income, net		(2,075	)		—			(2,075	)
Impairment charges		32,588			(26,470	)		6,118
Operating income		1,567			30,582			32,149
Interest income, net		128			(1	)		127
Income from continuing operations before income taxes		1,695			30,581			32,276
Income tax expense		2,900			9,724			12,624
(Loss) income from continuing operations	$	(1,205	)	$	20,857		$	19,652
(Loss) income per share from continuing operations:
Basic	$	(0.03	)				$	0.36
Diluted	$	(0.03	)				$	0.36
Weighted average shares outstanding:
Basic		54,026						54,026
Diluted		54,026						54,125

The Finish Line, Inc.

Unaudited Pro Forma Consolidated Statement of Operations

For the Thirteen Weeks Ended November 29, 2008

(in thousands, except per share data)

	Historical			Man Alive [C]			Pro Forma
Net Sales	$	256,864		$	(16,293	)	$	240,571
Cost of sales (including occupancy costs)		190,280			(14,671	)		175,609
Gross Profit		66,584			(1,622	)		64,962
Selling, general and administrative expenses		81,060			(5,494	)		75,566
Terminated merger-related costs, net		23			—			23
Operating loss		(14,499	)		3,872			(10,627	)
Interest income, net		194			(5	)		189
Loss from continuing operations before income taxes		(14,305	)		3,867			(10,438	)
Income tax benefit		(5,462	)		1,527			(3,935	)
Loss from continuing operations	$	(8,843	)	$	2,340		$	(6,503	)
Loss per share from continuing operations:
Basic	$	(0.16	)				$	(0.12	)
Diluted	$	(0.16	)				$	(0.12	)
Weighted average shares outstanding:
Basic		53,935						53,935
Diluted		53,935						53,935

The Finish Line, Inc.

Unaudited Pro Forma Consolidated Statement of Operations

For the Thirteen Weeks Ended August 30, 2008

(in thousands, except per share data)

	Historical		Man Alive [C]			Pro Forma
Net Sales	$	353,312	$	(16,312	)	$	337,000
Cost of sales (including occupancy costs)		242,600		(12,860	)		229,740
Gross Profit		110,712		(3,452	)		107,260
Selling, general and administrative expenses		89,260		(6,248	)		83,012
Terminated merger-related costs, net		45		—			45
Operating income		21,407		2,796			24,203
Interest income, net		244		(1	)		243
Income from continuing operations before income taxes		21,651		2,795			24,446
Income tax expense		8,431		1,104			9,535
Income from continuing operations	$	13,220	$	1,691		$	14,911
Income per share from continuing operations:
Basic	$	0.24				$	0.27
Diluted	$	0.24				$	0.27
Weighted average shares outstanding:
Basic		53,902					53,902
Diluted		54,334					54,334

The Finish Line, Inc.

Unaudited Pro Forma Consolidated Statement of Operations

For the Thirteen Weeks Ended May 31, 2008

(in thousands, except per share data)

	Historical		Man Alive [C]			Pro Forma
Net Sales	$	287,939	$	(14,920	)	$	273,019
Cost of sales (including occupancy costs)		204,812		(11,877	)		192,935
Gross Profit		83,127		(3,043	)		80,084
Selling, general and administrative expenses		81,389		(5,484	)		75,905
Terminated merger-related costs, net		38		—			38
Operating income		1,700		2,441			4,141
Interest income, net		255		—			255
Income from continuing operations before income taxes		1,955		2,441			4,396
Income tax expense		1,090		964			2,054
Income from continuing operations	$	865	$	1,477		$	2,342
Income per share from continuing operations:
Basic	$	0.02				$	0.04
Diluted	$	0.02				$	0.04
Weighted average shares outstanding:
Basic		53,523					53,523
Diluted		53,680					53,680

The Finish Line, Inc.

Unaudited Pro Forma Consolidated Statement of Operations

For the Year Ended February 28, 2009

(in thousands, except per share data)

	Historical			Man Alive [C]			Pro Forma
Net Sales	$	1,262,263		$	(67,606	)	$	1,194,657
Cost of sales (including occupancy costs)		886,309			(58,170	)		828,139
Gross Profit		375,954			(9,436	)		366,518
Selling, general and administrative expenses		335,160			(22,657	)		312,503
Terminated merger-related income, net		(1,969	)		—			(1,969	)
Impairment charges		32,588			(26,470	)		6,118
Operating income		10,175			39,691			49,866
Interest income, net		821			(7	)		814
Income from continuing operations before income taxes		10,996			39,684			50,680
Income tax expense		6,959			13,319			20,278
Income from continuing operations	$	4,037		$	26,365		$	30,402
Income per share from continuing operations:
Basic	$	0.07					$	0.56
Diluted	$	0.07					$	0.55
Weighted average shares outstanding:
Basic		53,846						53,846
Diluted		54,108						54,108

The Finish Line, Inc.

Unaudited Pro Forma Consolidated Statement of Operations

For the Year Ended March 1, 2008

(in thousands, except per share data)

	Historical			Man Alive [C]			Pro Forma
Net Sales	$	1,277,162		$	(76,299	)	$	1,200,863
Cost of sales (including occupancy costs)		905,726			(62,438	)		843,288
Gross Profit		371,436			(13,861	)		357,575
Selling, general and administrative expenses		342,234			(23,700	)		318,534
Terminated merger-related costs		91,354			—			91,354
Impairment charges		5,661			(1,110	)		4,551
Operating loss		(67,813	)		10,949			(56,864	)
Interest income, net		1,380			—			1,380
Loss from continuing operations before income taxes		(66,433	)		10,949			(55,484	)
Income tax benefit		(17,931	)		4,318			(13,613	)
Loss from continuing operations	$	(48,502	)	$	6,631		$	(41,871	)
Loss per share from continuing operations:
Basic	$	(1.03	)				$	(0.89	)
Diluted	$	(1.03	)				$	(0.89	)
Weighted average shares outstanding:
Basic		47,196						47,196
Diluted		47,196						47,196

The Finish Line, Inc.

Unaudited Pro Forma Consolidated Statement of Operations

For the Year Ended March 3, 2007

(in thousands, except per share data)

	Historical		Man Alive [C]			Pro Forma
Net Sales	$	1,331,959	$	(69,353	)	$	1,262,606
Cost of sales (including occupancy costs)		929,693		(51,601	)		878,092
Gross Profit		402,266		(17,752	)		384,514
Selling, general and administrative expenses		335,019		(19,797	)		315,222
Impairment charges		3,559		—			3,559
Operating income		63,688		2,045			65,733
Interest income, net		1,021		6			1,027
Income from continuing operations before income taxes		64,709		2,051			66,760
Income tax expense		24,445		785			25,230
Income from continuing operations	$	40,264	$	1,266		$	41,530
Income per share from continuing operations:
Basic	$	0.85				$	0.87
Diluted	$	0.84				$	0.87
Weighted average shares outstanding:
Basic		47,250					47,250
Diluted		47,757					47,757

Notes to Unaudited Pro Forma Condensed Consolidated Financial Statements

Man Alive Adjustments

Man Alive adjustments reflect those adjustments which are directly attributable to the disposition and include the following:

[A] Eliminates the financial position of The Finish Line Man Alive, Inc., the subsidiary that owned the Man Alive business (“Man Alive”).

[B] Reflects the $7.7 million paid by the Company to Man Alive Acquisitions, LLC for the disposition of Man Alive.

[C] Eliminates the results of operations of Man Alive.