



                                                                   Exhibit 99(b)

Contact:
At the Company
401-233-0333
Walter Stepan/Philip B. Barr

FOR IMMEDIATE RELEASE
February 26, 2001


                      EVALUATION OF STRATEGIC ALTERNATIVES


     Smithfield,  R.I.,  February  26, 2001 -- Bacou USA,  Inc.  (NYSE:  BAU), a
leading  manufacturer  of personal  protection  equipment,  today  provided  the
following forward-looking  statements which update prior announcements about the
ongoing evaluation of strategic alternatives by Bacou S.A. and Bacou USA:

          "The process of  evaluating  strategic  alternatives  is continuing in
          2001," said Walter  Stepan,  Co-Chairman  of Bacou USA,  Inc.  and the
          person  leading  the review of  strategic  alternatives  for the Bacou
          family and both companies. "We are proceeding diligently and, although
          there   are   several   different    alternatives    currently   under
          consideration,  it is not possible to provide any  indication  of when
          the process will conclude or what result will be reached.  In order to
          update  our most  recent  statement  issued  in  December,  we wish to
          confirm  that,  should  the  process  result  in a  transaction,  such
          transaction would not be completed during the first quarter of 2001."

         "If members of the Bacou family  enter into a  definitive  agreement to
         sell their interests in the  businesses,  we will issue a press release
         at that  time,"  continued  Stepan.  "Similarly,  if the  Bacou  family
         members reach a decision to conclude the strategic  evaluation  process
         without  selling  their  ownership  interests,  we  will  issue a press
         release to that effect.  Otherwise,  we do not plan to provide  further
         updates on the progress of our evaluation,  including the  alternatives
         being  considered,  and consistent with our policy, we will not comment
         on rumors."

         Bacou  S.A.  is a leading  manufacturer  and  distributor  of  personal
protective  equipment  and  safety  products  with a  distribution  focus on the
European  markets.  The  individuals who control the ownership of Bacou S.A. are
the immediate family members of the company's late founder,  Henri Bacou.  Bacou
S.A. owns 12.6 million shares of Bacou USA, or approximately 71.6 percent of the
issued and outstanding shares.

         Bacou USA,  Inc.  designs,  manufactures  and sells  leading  brands of
products  that  protect  the sight,  hearing,  respiratory  systems and hands of
workers,  as well as related  instrumentation  including vision  screeners,  gas
monitors and test equipment for self-contained breathing apparatus.

     The company's products,  marketed under Uvex(R), Howard Leight(R),  Perfect
Fit(TM),  Whiting  +  Davis(R),   Survivair(R),   Pro-Tech(R),   Biosystems(TM),
Titmus(R),   LaserVision(TM)   and  Lase-R  Shield(TM)  brand  names,  are  sold
principally  to  industrial  safety   distributors,   fire  fighting   equipment
distributors and optical laboratories.  News and information about Bacou USA are
available on the Worldwide Web at www.bacouusa.com.

Statements  contained in this press  release that are not  historical  facts are
forward-looking  statements that are made pursuant to the safe harbor provisions
of the Private Securities and Litigation Reform Act of 1995. In addition,  words
such  as  "believes,"  "anticipates,"  "expects"  and  similar  expressions  are
intended  to identify  forward-looking  statements.  Forward-looking  statements
involve risks and uncertainties,  including but not limited to the impact of our
ongoing  evaluation of certain  strategic  alternatives,  including the possible
sale of Bacou USA, Inc. and Bacou S.A., the timely development and acceptance of
new products,  the impact of competitive  products and pricing,  changing market
conditions,  the successful integration of acquisitions,  continued availability
and  favorable  pricing of raw  materials,  and the other risks  detailed in the
company's  prospectus  filed  March  27,  1996,  and from  time to time in other
filings.  Actual  results  may differ  materially  from those  projected.  These
forward-looking  statements  represent the company's  judgment as of the date of
this release. The company disclaims, however, any intent or obligation to update
these forward-looking statements.



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