NOTICE OF GUARANTEED DELIVERY

for

11 5/8% Senior Subordinated Notes due 2003

        As set forth in the Offering Memorandum and Solicitation of Consent, dated December 20, 2002 (the “Offering Memorandum”), of Wickes Inc. (the “Company”) and in Instruction 1 of the related Consent and Letter of Transmittal (the “Consent and Letter of Transmittal,” this form or one substantially equivalent hereto must be used to accept the Exchange Offer if certificates representing the 11 5/8% Senior Subordinated Notes due 2003 (the “Existing Notes”) issued pursuant to the Indenture dated as of October 15, 1993 between the Company, as issuer, and HSBC Bank USA (formerly known as Marine Midland Bank), as trustee (the “Indenture”), are not immediately available or time will not permit all required documents to reach the Exchange Agent at or prior to 5:00 p.m., New York City time, on the Expiration Date or if the procedure for book-entry transfer cannot be completed on a timely basis. Such form may be delivered by hand or sent by telegram, facsimile transmission or mail to the Exchange Agent and must include a guarantee by an Eligible Institution. Holders may not use this form to exchange Existing Notes prior to the Expiration Date. All capitalized terms used herein and not otherwise defined have the meanings ascribed to them in the Offering Memorandum.

The Exchange Agent for the Exchange Offer is:

HSBC Bank USA

Lower Level

One Hanson Place

Brooklyn, New York 11243

Ref: Issuer Services

Attn: Paulette Shaw

By Facsimile:

(718) 488-4488

Confirm by Telephone:

(718) 488-4475

The Information Agent for the Exchange Offer is:

D. F. King & Co., Inc.

77 Water Street, 20th Floor

New York, New York 10005

Toll-Free Telephone: (800) 859-8508

DELIVERY OF THIS INSTRUMENT TO AN ADDRESS OR TRANSMISSION

OF INSTRUCTIONS VIA A FACSIMILE NUMBER OTHER THAN

AS SET FORTH ABOVE FOR THE EXCHANGE AGENT DOES NOT CONSTITUTE A VALID DELIVERY.

      This form is not to be used to guarantee signatures. If a signature on the Consent and Letter of Transmittal is required to be guaranteed by an Eligible Institution under the instructions thereto, such signature guarantee must appear in the applicable space provided in the signature box on the Consent and Letter of Transmittal.

Ladies and Gentlemen:

      The undersigned hereby tenders to Wickes Inc., a Delaware corporation, on the terms and subject to the conditions set forth in its Offering Memorandum and Solicitation of Consents, dated December 20, 2002 (the “Offering Memorandum”) and the related Consent and Letter of Transmittal, receipt of which is hereby acknowledged, the principal amount of Existing Notes indicated below pursuant to the guaranteed delivery procedures set forth under the captions “Terms of the Exchange Offer” and “Procedures for Exchanging Existing Notes.”

(Please Type or Print)
Principal Amount of Existing Notes Tendered:
$ If Existing Notes will be delivered by book-entry transfer, check the box below:
o  The Depository Trust Company
Transaction Code Number: Account Number: Dated:  Name(s): Address: Zip Code
Area Code and
Telephone Number: Signature(s): 
Certificate No(s). (if available): 

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GUARANTEE

(not to be used for signature guarantee)

      The undersigned, a financial institution that is a participant in the Securities Transfer Agent Medallion Program, the Stock Exchange Medallion Program, or the New York Stock Exchange, Inc. Medallion Signature Program, hereby guarantees to deliver to the Exchange Agent the Existing Notes, as applicable, tendered hereby, in proper form for transfer, or a book-entry confirmation with respect to such Existing Notes, together with a properly completed and duly executed Consent and Letter of Transmittal or facsimile thereof, with any required signature guarantees, or an Agent’s Message (as defined in “Terms of the Exchange Offer” and “Procedures for Exchanging Existing Notes” in the Offering Memorandum) in the case of book-entry transfer, and any other required documents, all within three New York Stock Exchange, Inc. trading days after the date hereof.

Name of Firm: Address: 
City, State Zip Code
Area Code and
Telephone Number:  Authorized Signature: Name: 
(Please print or type)
Title: 
Date: 

DO NOT SEND CERTIFICATES WITH THIS FORM. CERTIFICATES

SHOULD BE SENT WITH THE CONSENT AND LETTER OF TRANSMITTAL.

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