Vue Entertainment, the UK-based cinema group, is planning a listing with a potential valuation of £400m, according to rumours. Citigroup is believed to be likely to win the appointment. Although a listing is most likely, a sale or outside investment is also possible. Vue has said it was not for sale or considering a refinancing. The company posted pre-tax profits of £10.8m on sales of £35m for the year to November 25, 2004.