I was looking at the front page of Value Investing News last night (October 17, 2007), and the New 52-Week Lows list jumped out at me. This list is packed with top quality companies, many of which have sustainable competitive advantages.

I know some value investors stay away from the finicky retail sector, but superinvestor Peter Lynch made a killing there and this a nice complilation of retail same store sales vs. analyst estimates.

Several of these companies have been at attractive valuations in the past year or so. Hopefully this is of interest to you.