SPORTSMANS GUIDE INC
SC 13G, 2000-02-14
CATALOG & MAIL-ORDER HOUSES
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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549


SCHEDULE 13G


Under the Securities Exchange Act of 1934
(Amendment No.          0             )


Sportsmans Guide Inc
(Name of Issuer)


Common Stock
(Title of Class of Securities)


848907200
(CUSIP Number)


December 31, 1999
(Date of Event Which Requires Filing of this Statement)


Check the appropriate box to designate the rule pursuant to which this
Schedule is filed:

	[x  ]	Rule 13d-1(b)
	[   ]	Rule 13d-1(c)
	[   ]	Rule 13d-1(d)

* The remainder of this cover page shall be filled out for a reporting
person's initial filing on this form with respect to the subject class
of securities, and for any subsequent amendment containing information
which would alter the disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall not be
deemed to be "filed" for the purpose of Section 18 of the Securities
Exchange Act of 1934 ("Act") or otherwise subject to the liabilities
of that section of the Act but shall be subject to all other provisions
of the Act (however, see the Notes).


<PAGE>
CUSIP No.   848907200     13G


1.
NAME OF REPORTING PERSON
S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

Firstar Corporation
39-1940778
- -----------------------------------------------------------------------
2.
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
                                             (a)

                                             (b)
- ------------------------------------------------------------------------
3.
SEC USE ONLY


- ------------------------------------------------------------------------
4.
CITIZENSHIP OR PLACE OF ORGANIZATION

Wisconsin
- -----------------------------------------------------------------------
                            :5.  SOLE VOTING POWER
NUMBER OF                   :    1,221,305
SHARES                      :------------------------------------------
BENEFICIALLY                :6.  SHARED VOTING POWER
OWNED                       :    -0-
BY EACH                     :------------------------------------------
REPORTING PERSON            :7.  SOLE DISPOSITIVE POWER
WITH                        :    -0-
                            :------------------------------------------
                            :8.  SHARED DISPOSITIVE POWER
                            :    -0-
- ----------------------------------------------------------------------
9.
AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

1,221,305
- ------------------------------------------------------------------------
10.
CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*


- ------------------------------------------------------------------------
11.
PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9
25.7%
- ------------------------------------------------------------------------
12.
TYPE OF REPORTING PERSON*

HC
- -------------------------------------------------------------------------

<PAGE>



CUSIP No. 848907200     13G


1.
NAME OF REPORTING PERSON
S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

Firstar Bank, National Association
31-0841368
- -------------------------------------------------------------------------
2.
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
                                               (a)

                                               (b)
- --------------------------------------------------------------------------
3.
SEC USE ONLY


- --------------------------------------------------------------------------
4.
CITIZENSHIP OR PLACE OF ORGANIZATION

national association
- --------------------------------------------------------------------------
                           :5.  SOLE VOTING POWER
NUMBER OF                  :    1,221,305
SHARES                     :----------------------------------------------
BENEFICIALLY               :6.  SHARED VOTING POWER
OWNED                      :    -0-
BY EACH                    :----------------------------------------------
REPORTING PERSON           :7.  SOLE DISPOSITIVE POWER
WITH                       :    -0-
                           :----------------------------------------------
                           :8.  SHARED DISPOSITIVE POWER
                           :    -0-
- ---------------------------------------------------------------------------
9.
AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

1,221,305
- --------------------------------------------------------------------------
10.
CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*


- --------------------------------------------------------------------------
11.
PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9
25.7%
- --------------------------------------------------------------------------
12.
TYPE OF REPORTING PERSON*

BK
- ---------------------------------------------------------------------------

<PAGE>

Item 1(a).  Name of Issuer:
            Sportsmans Guide Inc.

Item 1(b).  Address of Issuer's Principal Executive Offices:
            411 Farwell Ave So.
            St. Paul, MN  55075

Item 2(a).  Name of Persons Filing:
            Firstar Corporation
            Firstar Bank, National Association

Item 2(b).  Address of Principal Business Office or, if none, Residence:
            Firstar Corporation
            777 E Wisconsin Ave.
            Milwaukee, WI  53202

            Firstar Bank, National Association
            425 Walnut Street
            Cincinnati, Ohio  45202

Item 2(c).  Citizenship:
            Firstar Corporation :  Wisconsin
            Firstar Bank, National Association :  national association

Item 2(d).  Title and Class of Securities:
            Common Stock

Item 2(e).  CUSIP Number
            848907200

Item 3.  If this statement is filed pursuant to Rules 13d-1(b), or
         13d-2(b) or (c), check whether the person filing is a:

         (a)[   ]  Broker or Dealer registered under Section 15 of the Act
                   (15 U.S.C. 78o).
         (b)[ X ]  Bank as defined in section 3(a)(6) of the Act
                   (15 U.S.C. 78c).
         (c)[   ]  Insurance Company as defined in section 3(a)(19) of the
                   Act (15 U.S.C. 78c).
         (d)[   ]  Investment Company registered under section 8 of the
                   Investment Company Act of 1940 (15 U.S.C. 80a-8).
         (e)[   ]  An investment adviser in accordance with Section
                   240.13d-1(b)(1)(ii)(E).
         (f)[   ]  An employee benefit plan or endowment fund in accordance
                   with Section 240.13d-1(b)(1)(ii)(F).
         (g)[ X ]  A parent holding company or control person in accordance
                   with Section 240.13d-1(b)(1)(ii)(G).
         (h)[   ]  A savings association as defined in Section 13(b) of the
                   Federal Deposit Insurance Act (12 U.S.C. 1813).
         (i)[   ]  A church plan that is excluded from the definition of an
                   investment company under Section 3(c)(14) of the Investment
                   Company Act of 1940 (15 U.S.C. 80a-3).
         (j)[   ]  A group, in accordance with Section 240.13d-1(b)(1)(ii)(J).

Item 4.  Ownership:

         (a)  Amount beneficially owned:  1,221,305
         (b) Percent of class:  25.7%
         (c)(i)  Sole power to vote or to direct the vote:  1,221,305
         (c)(ii)   Shared power to vote or to direct the vote:  0
         (c)(iii)  Sole power to dispose or to direct the disposition of:  0
         (c)(iv)  Shared power to dispose or to direct the disposition of:  0

Item 5.  Ownership of Five Percent or Less of a Class:
         Inapplicable

Item 6.  Ownership of More Than Five Percent on Behalf of Another Person:
         Other persons may be known to have the right to receive or the
         power to direct the receipt of dividends from, or the proceeds
         from the sale of, shares beneficially owned by the filing person.

Item 7.  Identification and Classification of the Subsidiary Which Acquired
         the Security Being Reported on by the Parent Holding Company:
         See Exhibit A

Item 8.  Identification and Classification of Members of the Group:
         Inapplicable

Item 9.  Notice of Dissolution of Group:
         Inapplicable

Item 10. Certification:
         By signing below, I certify that, to the best of my knowledge and
         belief, the securities referred to above were acquired and are
         held in the ordinary course of business and were not acquired and
         are not held for the purpose of or with the effect of changing or
         influencing the control of the issuer of the securities and were
         not acquired and are not held in connection with or as a participant
         in any transaction having that purpose or effect.


Signature:

         After reasonable inquiry and to the best of my knowledge and
         belief, I certify that the information set forth in this
         statement is true, complete and correct.


FIRSTAR CORPORATION


By: 	/s/Jennie Carlson
     Executive Vice President
     Dated February 11, 2000

FIRSTAR BANK, N.A.


By: 	/s/Janet R. McDonald
     Senior Vice President



EXHIBIT A

IDENTIFICATION OF SUBSIDIARY(IES)

ITEM 7.	Identification and Classification of the Subsidiary Which Acquired
        the Security Being Reported on by the Parent Holding Company:

        Firstar Bank, National Association                           BK




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