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Comet is planning is to refurbish 40 of its 248 electrical stores this year.
Comet is considering plans to open electrical stores in city centres, depending on the success of trial outlets in Leeds and Manchester.
Comet, the electricals retailer, is considering plans to set up a 385,000 sq ft distribution centre in Harlow.
Comet is to create more than 300 jobs at its newly-opened distribution centre in Skelmersdale over the next two years, and the site will be operated by Exel.
Comet, the electrical goods retailer, is planning to build a £72m distribution hub in Skelmersdale to service the North and Scotland.
Comet, the electrical retailer, is acquiring Norweb's electricity showrooms for £29m, and is expected to withdraw from about 57 high-street shops in order to avoid conflict with its existing stores.