Eat, the sandwich shop chain, has been put up for sale again, just months after talks with Waitrose over a potential buyout fell through. The firm has 100 outlets and is planning to double that in the next two to four years. It's expected to fetch more than £100m as interest from private equity groups grows. Founder Niall MacArthur has signalled he will retain his 50%, while his private equity partner Penta Capital is looking to sell its entire stake.