Topps Co., the maker of baseball cards and Bazooka bubble gum, said rival Upper Deck Co.'s withdrawal of a $416 million offer for the company shows that the bid was a "sham." Topps shares fell the most in more than a year.

Topps vowed to hold Upper Deck accountable for "damages suffered by Topps and our stockholders" as a result, in a statement e-mailed today to Bloomberg News. Upper Deck withdrew its $10.75-a-share offer last night.

In dropping the bid, Upper Deck said Topps managers tried to block it in favor of a lower offer from a private-equity group led by former Walt Disney Co. Chief Executive Officer Michael Eisner. In March, Eisner's Tornante Co. and Madison Dearborn Partners bid $9.75 a share, or $384.5 million, for Topps. Closely held Upper Deck made its proposal in May.

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"We are extremely disappointed that Upper Deck has withdrawn its tender offer," Topps said in the statement. "This confirms our suspicion that the tender offer was, in fact, a sham."

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