UPDATE 1-Deceuninck Q4 beats expectations, cautious on 2011

* Q4 sales 140 mln euros vs expected 129.4 mln euros

* Confirms return to profit in 2010

* Say cautious regarding 2011 sales (Adds details, background)

BRUSSELS, Jan 27 (Reuters) - Belgian PVC window frame maker Deceuninck (DECB.BR) beat expectations for fourth-quarter sales due to strong Turkish demand and an energy-saving tax credit in the United States, but said it was cautious about 2011.

Sales in the final three months of 2010 rose by 9.3 percent to 140.0 million euros ($191.9 million), against the average forecast of a broadly unchanged 129.4 million euros in a Reuters poll of four analysts.

About half of the increase was due to volume growth, the other half positive currency effects.

Demand in Turkey, a large market for Deceuninck, was strong, and U.S. sales were boosted by the end-of-year termination of a tax credit for replacing old windows.

The recovery was strong in Russia and Germany, but markets were weak in much of western Europe, exacerbated by snow and freezing temperatures in December.

Sales for the year as a whole rose by 10.1 percent. Deceuninck had previously said it only expected a single digit percentage increase.

Deceuninck, which makes a range of PVC-based products for the construction industry, repeated that it expected to have returned to profitability in 2010.

"For 2011 sales we continue to be cautious," Deceuninck said in a statement, adding that economic stimulus packages had expired in Germany, the United States and the United Kingdom.

"It remains unclear if public budget cuts in other countries will impact the residential renovation market," it said. (Reporting by Philip Blenkinsop; editing by Robert-Jan Bartunek)