SMART & FINAL TAPS GOLDMAN AS ADVISER

LOS ANGELES - Smart & Final here said it has hired Goldman Sachs as a financial adviser to help the company understand the alternatives "that may bring enhanced value to all shareholders, including Groupe Casino," Ross E. Roeder, chairman, told analysts.Casino Guichard-Perrachon, the Paris-based majority owner of Smart & Final stock, disclosed in mid-March it was contemplating the sale of its non-core

LOS ANGELES - Smart & Final here said it has hired Goldman Sachs as a financial adviser to help the company understand the alternatives "that may bring enhanced value to all shareholders, including Groupe Casino," Ross E. Roeder, chairman, told analysts.

Casino Guichard-Perrachon, the Paris-based majority owner of Smart & Final stock, disclosed in mid-March it was contemplating the sale of its non-core assets by the end of 2007 to reduce debt levels.

"Groupe Casino did

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