Great Neck, New York - April 18, 2008 - First Quality Enterprises, Inc. ("First Quality") today announced that its affiliate, First Quality Retail Services, LLC, has completed the acquisition of Covidien Ltd's Retail Products business.

The First Quality group of companies is dynamic and growing and prides itself on its continued investment in state-of-the-art technology and processes, customer service and integrity in the marketplace. The group currently is comprised of three divisions - Absorbent Hygiene, Paper Products and Non-Woven Material - serving the healthcare, retail and commercial channels.

With the addition of Covidien's Retail Products business and its complementary product lines, First Quality's Absorbent Hygiene division will have a more diversified product portfolio and a full range of adult incontinence, tampons and sanitary napkins, wet and dry wipes, baby diaper and training pant products. This acquisition will enable First Quality to enhance its relationships with retail customers by offering broader, more innovative product lines and greater value.

ABOUT FIRST QUALITY ENTERPRISES, INC.

Founded in 1990, First Quality Enterprises, Inc. and its affiliates are a closely-held diversified group of companies manufacturing, selling and distributing branded and private label absorbent hygiene, paper and non-woven products into the healthcare, retail and commercial channels. First Quality is dedicated to meeting the demands of the market by providing innovative and high-quality products manufactured utilizing state of the art technology. For more information please visit www.firstquality.com.