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About 140 jobs are to go at the Reebok factory in Lancashire.
Staff at the factory on the White Lund industrial estate in Morecambe have been handed redundancy notices and the site will close down on New Year's Eve.
The workers, who were told of the closure two years ago, have been offered jobs at the firm's new warehouse in Manchester.
A skeleton staff will remain at the Morecambe site until June, cleaning and securing the building.
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