CARSON, Calif. — U.S. Auto Parts Network has reported net sales of $80.5 million for the fourth quarter ended Jan. 1, compared with fourth- quarter 2009 net sales of $45.8 million.  Excluding $25.5 million of revenues from the acquisition of J.C. Whitney, net sales were $55 million, an increase of 20 percent over fourth quarter 2009 net sales.

Fourth-quarter 2010 net loss was $2.9 million or 10 cents per share, compared with fourth-quarter 2009 net income of $0.6 million or 2 cents per diluted share.

The fourth-quarter 2010 net loss includes net loss of $3.1 million or 10 cents per share related to J.C. Whitney, of which $1.5 million ofthe loss, net of tax, was attributable to restructuring and acquisition expenses.

For the year, net sales were $262.3 million, compared with $176.3 million for 2009. Excluding $39.1 of sales from J.C. Whitney, net sales for 2010 were $223.2 million, an increase of 27 percent over 2009 net sales.

Net loss for the year 2010 was $13.9 million, or 46 cents per share, which includes a non-cash deferred income tax asset valuation reserve of $11.4 million or 38 cents per share, $3.1 million or 10 cents per share of restructuring charges related to J.C. Whitney and $2.3 million or 8 cents per share of legal expenses to protect intellectual property. This compares to net income of $1.3 million, or 4 cents per diluted share for 2009, which includes $0.4 million or 1 cent per share of legal expenses to protect intellectual property.

“We are pleased to report our sixth consecutive quarter of 20 percent plus organic sales growth,” said CEO Shane Evangelist.

“Additionally, we continue to be on track with the integration of our recent acquisition, Whitney Automotive Group.”