ZOE Developments is putting the final touches to 20 shops in the Bachelor's Walk development at Lower Liffey Street and Bachelor's Walk. The first of the shops, a unit of 861 square feet, has been let to Budget Travel at a rent of £32,000 - the equivalent of £37 per square foot. Zoe and its agents, Hooke & MacDonald, are currently assessing offers for a number of the other shops which range in size from 370 square feet to 1,257 square feet. Rents vary mainly from £9,000 to £38,000. The shops, which are ideal for a variety of businesses, are located along two streets which are attracting an increasing level of pedestrian traffic. There are 335 apartments in the Bachelor's Walk development.