<strong>DAVID JEARY </strong>INVESTEC<br />"While Kingfisher’s impressive earnings momentum looks to have been sustained with the third-quarter results, we believe the market has largely priced in most of the self-help measures, particularly ahead of economic and demand uncertainties in 2010 and much tougher weather-related like-for-like trading comparatives from next Easter. We expect full year consensus pre-tax profit will rise around by around £30m to £530m."<br /><br /><strong>RICHARD HUNTER </strong>HARGREAVES LANSDOWN<br /><br />"Kingfisher enters its final quarter in extremely good shape, with earnings growth continuing to progress apace. The geographical diversification which the company enjoys has clearly been of benefit in underpinning a difficult UK trading environment, although the slightly stronger housing market has helped of late. The company has also made the necessary closures in China to prevent any further drain on cash."<br /><br /><strong>MATTHEW MCEACHRAN </strong>SINGER CAPITAL<br />"Overall trading profit increased by 28.3 per cent to £227m, therefore coming in £12m ahead of expectations, potentially adding three to four per cent to our full year pre-tax profit forecast of £518m. Management has also revealed a far better net debt position than anticipated, with guidance for the full year now reduced to just £0.3bn including the announced receipt of a one-off tax refund."