"It is now abundantly clear that Topps will attempt to impede any and all reasonable efforts to consummate" the deal, Upper Deck said in a statement yesterday. Upper Deck also complained that Topps didn't provide enough financial information for it to make an appropriate offer. Topps vowed to hold Upper Deck accountable for "damages suffered by Topps and our stockholders" as a result. "We are extremely disappointed that Upper Deck has withdrawn its tender offer," Topps said. "This confirms our suspicion that the tender offer was, in fact, a sham." Eisner now has to win shareholder support for his deal at a vote on Aug. 30. Two powerful proxy advisory firms have come out against the deal, based largely on Upper Deck's rival offer. Hedge fund Crescendo Partners, which owns 7 percent of Topps and has been against the Eisner deal from the beginning, claims the company could be worth $16 to $18 a share in two years. "Crescendo is no more credible than Upper Deck," said a source close to Topps.