WE hate to bring up the subject even before you have finished shopping for Christmas, but it has to be mentioned that by the end of this week sales fever will have broken out across the country. In fact, as keen bargain hunters have no doubt already noticed, one or two shops have not even waited until after Wednesday to reduce prices. The great majority of shops, however, will be holding on for Friday morning, giving you (and your bank account) at least a couple of days' respite.

Don't expect any major bargains this year, partly because so many retailers have already had a very good season, there's not a lot of stock left. Much of the best fashion pieces will be gone, but there are always items worth purchasing.

We'll be producing a more extensive list of sales next Monday, but for the moment here is a list of some of the better known outlets, their starting dates and times where these are known.

. Arnotts, Dublin: doors open at 11 a.m. on Saturday, December 28th.

. A.Wear, nationwide: doors open at 11 a.m. on Friday, December 27th.

. Bests Menswear, throughout Dublin: starts on Friday, December 27th.

. Brown Thomas (including Cash's of Cork, Todd's of Limerick and Moons of Galway): doors open 11 a.m. on Friday, December 27th.

. Clerys, Dublin: doors open 9 a.m. on Friday, December 27th.

. Debenhams, Dublin: doors open 9 a.m. on Friday, December 27th.

. Laura Ashley, nationwide: starts on Friday, December 27th.

. Next, Dublin: starts on Friday, December 27th.

. Oasis, nationwide: starts Thursday, December 26th.

. Shaws, almost nationwide: starts Saturday, December 28th.