Finlay Enterprises, Inc. was one of the leading retailers of fine jewelry in the U.S. The Company operates leased fine jewelry departments in major department stores for retailers such as The May Department Stores Company, Federated Department Stores, Belk, the Carson Pirie Scott division of Saks Incorporated, Dillards, and Marshall Fields. Finlay sells a broad selection of moderately priced fine jewelry, including necklaces, earrings, bracelets, rings and watches.