* Says binding offer tied to Everbeauty being privatised
* Says deal would boost position in Asia significantly (Adds detail, background, quote)
STOCKHOLM Feb 25 (Reuters) - Sweden's SCA said on Saturday it had made an offer to buy Taiwan-based Everbeauty for about $290 million in a deal that would set it further down the road toward realising goals of expansion in hygiene products and in emerging markets.
SCA, which makes tissues and baby and incontinence diapers as well as paper and cardboard, said the binding offer worth about 1.9 billion Swedish crowns on a debt-free basis was subject to Everbeauty being privatised under Taiwanese law.
The deal, which would need to be approved by regulatory authorities, was expected to be closed during the summer of 2012, it added.
"Asia is expected to account for 60 percent of the global growth within hygiene products," SCA Chief Executive Jan Johansson said in statement.
"The acquisition of Everbeauty would create good growth opportunities in a strategic growth market and with this acquisition, SCA would be the market leader in incontinence care products in Asia, excluding Japan."
SCA has in recent years aimed to repositon itself as a hygiene goods group and only last month unveiled the sale of its packaging unit to Britain's DS Smith in a 1.6 billion euro ($2.1 billion) deal.
The group, a rival to Kimberly-Clark Corp and Procter & Gamble and Europe's no.3 diaper maker, in November also made an offer for Georgia-Pacific's European tissue business and has said it wants to make more hyiene acquisitions, mainly in emerging markets.
SCA said Everbeauty had sales of 1.6 billion crowns in 2010 and around 900 employees and would give the group access to an extensive distribution and sales network as well as production facilities in China and Taiwan.
Within incontinence care products, Everbeauty was market leader in Taiwan and number two in China, SCA said. Within baby diapers, sold under brands such as Sealer, the company held a number five position in both countries. ($1 = 6.5534 Swedish crowns) (Reporting by Niklas Pollard, editing by William Hardy)