Pet-Smart has reported net income of $ 29.5 mio. This compares with net income of $ 31.7 mio for the third quarter of fiscal 2006. Net sales for the third quarter of 2007 were $ 1.12 bn, compared to $ 1.03 bn for the same period in 2006, and comparable store sales – or sales in stores open at least a year – grew 1.4 per cent in the third quarter, on top of 6.8 per cent in the same period in 2006. Pet services sales were $ 111 mio during the third quarter of 2007, up 23 per cent from the same period last year. Pet-Smart opened 31 new stores and closed four locations during the third quarter of 2007, which compares with 28 new stores and four closures during the third quarter of 2006.