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…showed last 75 words of 750 total…of retail facial tissue in the United States is difficult, time-consuming and costly. Estimates of the cost of constructing a tissue manufacturing plant range from $80 million to $180 million for equipment, and $80 million for land and a facility. Advertising and promotional expense for a new brand would exceed $25 million over a three-year introductory period. With these high barriers to entry, the two facial tissue giants are confidently secure in their position of the facial tissue market.