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<SEC-DOCUMENT>0000076267-02-000009.txt : 20020531
<SEC-HEADER>0000076267-02-000009.hdr.sgml : 20020531
<ACCEPTANCE-DATETIME>20020531163541
ACCESSION NUMBER:		0000076267-02-000009
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		21
CONFORMED PERIOD OF REPORT:	20020303
FILED AS OF DATE:		20020531

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PARK ELECTROCHEMICAL CORP
		CENTRAL INDEX KEY:			0000076267
		STANDARD INDUSTRIAL CLASSIFICATION:	PRINTED CIRCUIT BOARDS [3672]
		IRS NUMBER:				111734643
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0228

	FILING VALUES:
		FORM TYPE:		10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04415
		FILM NUMBER:		02668064

	BUSINESS ADDRESS:	
		STREET 1:		5 DAKOTA DR
		CITY:			LAKE SUCCESS
		STATE:			NY
		ZIP:			11042
		BUSINESS PHONE:		5163544100

	MAIL ADDRESS:	
		STREET 1:		5 DAKOTA DR
		CITY:			LAKE SUCCESS
		STATE:			NY
		ZIP:			11042
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-K
<SEQUENCE>1
<FILENAME>ed10k02.txt
<DESCRIPTION>FORM 10-K
<TEXT>
                                                         10K.02-1
               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C. 10549


                            FORM 10-K

                FOR ANNUAL AND TRANSITION REPORTS
             PURSUANT TO SECTIONS 13 OR 15(D) OF THE
                 SECURITIES EXCHANGE ACT OF 1934

(Mark One)
[X]  ANNUAL  REPORT  PURSUANT  TO SECTION  13  OR  15(D)  OF  THE
     SECURITIES EXCHANGE ACT OF 1934

     For the fiscal year ended March 3, 2002

OR

[ ]  TRANSITION  REPORT PURSUANT TO SECTION 13 OR  15(D)  OF  THE
     SECURITIES EXCHANGE ACT OF 1934 [NO FEE REQUIRED]

     For the transition period from ________ to _______

                  Commission file number 1-4415

                   Park Electrochemical Corp.
     (Exact Name of Registrant as Specified in Its Charter)

    New York                              11-1734643
    (State or Other Jurisdiction of       (I.R.S. Employer
    Incorporation of Organization)        Identification
                                          No.)

    5  Dakota  Drive, Lake Success,  New  11042
    York                                  (Zip Code)
    (Address   of  Principal   Executive
    Offices)

Registrant's telephone number, including area code
(516) 354-4100

Securities registered pursuant to Section 12(b) of the Act:

   Title of Each Class                  Name of Each Exchange
                                        on Which Registered
   Common Stock, par value $.10 per     New York Stock
   share                                Exchange
   Preferred Stock Purchase Rights      New York Stock
                                        Exchange

Securities registered pursuant to Section 12(g) of the Act: None

      Indicate by check mark whether the registrant (1) has filed
all  reports required to be filed by Section 13 or 15(d)  of  the
Securities  Exchange Act of 1934 during the preceding  12  months
(or  for such shorter period that the registrant was required  to
file  such  reports),  and (2) has been subject  to  such  filing
requirements for the past 90 days.
          Yes  [X]       No  [ ]






[cover page 1 of 2 pages]
      Indicate  by check mark if disclosure of delinquent  filers
pursuant  to Item 405 of Regulation S-K is not contained  herein,
and will not be contained, to the best of registrant's knowledge,
in  definitive  proxy or information statements  incorporated  by
reference in Part III of this Form 10-K or any amendment to  this
Form 10-K.          [X}

      State  the  aggregate market value of the voting  and  non-
voting  common  equity held by non-affiliates of the  registrant.
The  aggregate market value shall be computed by reference to the
price at which the common equity was sold, or the average bid and
asked prices of such common equity, as of a specified date within
60 days prior to the date of filing.

                                             As of Close of
     Title of Class    Aggregate     Market   Business On
                       Value
  Common Stock,
  par  value $.10  per    $577,617,597*       May 24, 2002
  share

      Indicate  the number of shares outstanding of each  of  the
registrant's   classes  of  common  stock,  as  of   the   latest
practicable date.

                              Shares         As of Close of
     Title of Class         Outstanding       Business On
  Common Stock,
  par  value $.10  per      19,514,108        May 24, 2002
  share

DOCUMENTS INCORPORATED BY REFERENCE

Proxy  Statement for Annual Meeting of Shareholders  to  be  held
July  17,  2002 incorporated by reference into Part III  of  this
Report.


*Included  in  such amount are 1,442,298 shares of  common  stock
valued  at  $29.60  per  share  and  held  by  Jerry  Shore,  the
Registrant's  Chairman  of  the  Board  and  a  member   of   the
Registrant's Board of Directors.

[cover page 2 of 2 pages]


















                        TABLE OF CONTENTS

                                                          Page
PART I

Item 1.   Business                                 	       4

Item 2.   Properties                                        15

Item 3.   Legal Proceedings                                 15

Item 4.   Submission of Matters to a Vote of Security
          Holders                                           16
          Executive Officers of the Registrant              16


PART II

Item 5.   Market for the Registrant's Common Equity and
          Related Stockholder Matters                       18

Item 6.   Selected Financial Data                           18

Item 7.   Management's Discussion and Analysis of
          Financial Condition and Results of Operations     20

          Factors That May Affect Future Results            30

Item 7A.  Quantitative and Qualitative Disclosures
          About Market Risk                                 32

Item 8.   Financial Statements and Supplementary Data       33

Item 9.   Changes in and Disagreements with Accountants
          on Accounting and Financial Disclosure            58


PART III

Item 10.  Directors and Executive Officers of the
          Registrant                                        58

Item 11.  Executive Compensation                            58

Item 12.  Security Ownership of Certain Beneficial
          Owners and Management                             58

Item 13.  Certain Relationships and Related Transactions    58


PART IV

Item 14.  Exhibits, Financial Statement Schedules, and
          Reports on Form 8-K                               59


SIGNATURES                                                  60


FINANCIAL STATEMENT SCHEDULES
  Schedule II - Valuation and Qualifying Accounts           61


EXHIBIT INDEX                                               62
















                             PART I

Item 1.   Business.

General

       Park   Electrochemical   Corp.   ("Park"),   through   its
subsidiaries (unless the context otherwise requires, Park and its
subsidiaries are hereinafter called the "Company"), is  primarily
engaged  in  the  design, production and  marketing  of  advanced
electronic materials used to fabricate complex multilayer printed
circuit boards and other electronic interconnection systems. Park
specializes  in advanced materials for high layer  count  circuit
boards   and  high-speed  digital  broadband  telecommunications,
internet and networking applications. Park's electronic materials
business operates under the "Nelco" name through fully integrated
business  units in Asia, Europe and North America. The  Company's
electronic  materials  manufacturing facilities  are  located  in
Singapore, China, Germany, France, England, New York, Arizona and
California.

     The  Company  is also engaged in the design, production  and
marketing  of advanced composite materials through its  FiberCote
Industries  subsidiary  in Waterbury, Connecticut  and  specialty
adhesive   tapes  and  films  through  its  Dielectric   Polymers
subsidiary   in  Holyoke,  Massachusetts  for  the   electronics,
aerospace and industrial markets.

     Park  was  founded  in  1954 by Jerry Shore,  the  Company's
Chairman of the Board and largest shareholder.

      Unless otherwise indicated, all information in this  Report
has  been  adjusted to give effect to the Company's three-for-two
stock  split  in  the  form  of  a  stock  dividend,  which   was
distributed  November 8, 2000 to shareholders of  record  at  the
close of business on October 20, 2000.

      In  the  fiscal year ended February 27, 2000, the Company's
business  was divided into two industry segments: (1)  electronic
materials  and  (2)  engineered materials and plumbing  hardware.
However,  during the fourth quarter of the 2000 fiscal year,  the
Company  decided  to  close and liquidate the  plumbing  hardware
portion   of  its  engineered  materials  and  plumbing  hardware
business  segment.  See  Note 16 of  the  Notes  to  Consolidated
Financial  Statements  in Item 8 of this Report  for  information
concerning  the  closure of the plumbing  hardware  business.  In
addition,  in the fiscal years ended February 25, 2001 and  March
3,   2002,   the  engineered  materials  and  plumbing   hardware
businesses  comprised less than 10% of the Company's consolidated
revenues, earnings and assets, and the Company considered  itself
to  operate in one business segment. See Note 14 of the Notes  to
Consolidated  Financial Statements in Item 8 of this  Report  for
information concerning the Company's business segments.

      The sales and long-lived assets of the Company's operations
by  geographic area for the last three fiscal years are set forth
in  Note 14 of the Notes to Consolidated Financial Statements  in
Item  8  of  this  Report. The Company's foreign  operations  are
conducted principally by the Company's subsidiaries in Singapore,
China,   Germany,  France  and  England.  The  Company's  foreign
operations  are  subject  to  the  impact  of  foreign   currency
fluctuations.  See Note 1 of the Notes to Consolidated  Financial
Statements in Item 8 of this Report.



                 Electronic Materials Operations

      The  Company is a leading global designer and  producer  of
advanced   electronic   materials  used  to   fabricate   complex
multilayer   printed   circuit  boards   and   other   electronic
interconnect  systems,  such as multilayer back-planes,  wireless
packages,   high-speed/low-loss  multilayers  and  high   density
interconnects ("HDIs"). The Company's multilayer printed  circuit
materials include copper-clad laminates and prepregs. The Company
has  long-term  relationships with  its  major  customers,  which
include  leading  independent printed circuit board  fabricators,
electronic  manufacturing service companies, electronic  contract
manufacturers    and   major   electronic   original    equipment
manufacturers  ("OEMs"). Multilayer printed  circuit  boards  and
interconnect   systems  are  used  in  virtually   all   advanced
electronic  equipment to direct, sequence and control  electronic
signals  between  semiconductor devices (such as  microprocessors
and  memory  and  logic  devices), passive  components  (such  as
resistors and capacitors) and connection devices (such as  infra-
red  couplings,  fiber  optics  and  surface  mount  connectors).
Examples  of end uses of the Company's printed circuit  materials
include  high speed routers and servers, supercomputers, laptops,
satellite   switching   equipment,   cellular   telephones    and
transceivers  and wireless personal digital assistants  ("PDAs").
The  Company  has  developed long-term relationships  with  major
customers  as  a  result of its leading edge products,  extensive
technical   and   engineering  service  support  and   responsive
manufacturing capabilities.

      Park  believes  it founded the modern day  printed  circuit
industry in 1957 by inventing a composite material consisting  of
an  epoxy resin substrate reinforced with fiberglass cloth  which
was  laminated  together with sheets of thin  copper  foil.  This
epoxy-glass  copper-clad  laminate  system  is  still   used   to
construct the large majority of today's advanced printed  circuit
products. The Company also believes that in 1962 it invented  the
first  multilayer  printed  circuit  materials  system  used   to
construct  multilayer printed circuit boards.  The  Company  also
pioneered   vacuum   lamination  and  many  other   manufacturing
technologies  used  in  the  industry  today.  In  addition,  the
Company's  subsidiary,  Dielektra  GmbH  in  Germany,  which  the
Company  acquired  in  1997,  owns a  patented  process  for  con
tinuously  producing  thin  copper-clad  laminates  for   printed
circuit board applications. The Company believes it is one of the
industry's technological leaders.

      As  a  result  of  its  leading  edge  products,  extensive
technical   and   engineering  service  support  and   responsive
manufacturing  capabilities, the Company expects to  continue  to
take  advantage of several industry trends. These trends  include
the   increasing  global  demand  for  electronic  products   and
technology,   the  increasingly  advanced  electronic   materials
required for interconnect performance and manufacturability,  the
increasing miniaturization and portability of advanced electronic
equipment,  the  consolidation  of  the  printed  circuit   board
fabrication  industry and the time-to-market  and  time-to-volume
pressures   requiring   closer   collaboration   with   materials
suppliers.

      The  Company believes that it is one of the world's largest
manufacturers  of  multilayer printed circuit materials  and  the
market  leader  in  North  America and Southeast  Asia.  It  also
believes that it is the only significant independent manufacturer
of multilayer printed circuit materials in the world. The Company
was  the  first  manufacturer in the  printed  circuit  materials
industry to establish manufacturing presences in the three  major
global markets of North America, Europe and Asia, with facilities
established in Europe in 1969 and Asia in 1986.


     Industry Background

     The electronic materials manufactured by the Company and its
competitors   are   used  to  construct  and  fabricate   complex
multilayer  printed circuit boards and other advanced  electronic
interconnect   systems.  Multilayer  printed  circuit   materials
consist  of prepregs and copper-clad laminates, as well as  semi-
finished  multilayer printed circuit board panels.  Prepregs  are
chemically  and  electrically engineered  plastic  resin  systems
which   are  impregnated  into  and  reinforced  by  a  specially
manufactured fiberglass cloth product or other woven or non-woven
reinforcing fiber. This insulating dielectric substrate  is  .030
inch to .002 inch in thickness or less in some cases. These resin
systems  are usually based upon an epoxy chemistry. One  or  more
plies  of  prepreg are laminated together to form  an  insulating
dielectric substrate to support the copper circuitry patterns  of
a multilayer printed circuit board. Copper-clad laminates consist
of one or more plies of prepreg laminated together with specialty
thin copper foil laminated on the top and bottom. Copper foil  is
specially formed in thin sheets which may vary from .0030 inch to
...0002  inch in thickness and normally have a thickness  of  .0014
inch  or  .0007  inch.  The  Company  supplies  both  copper-clad
laminates and prepregs to its customers, which use these products
as a system to construct multilayer printed circuit boards.

      The  printed circuit board fabricator processes copper-clad
laminates  to  form  the  inner layers of  a  multilayer  printed
circuit board. The fabricator photoimages these laminates with  a
dry   film  or  liquid  photoresist.  After  development  of  the
photoresist,  the copper surfaces of the laminate are  etched  to
form  the  circuit pattern. The fabricator then  assembles  these
etched  laminates  by inserting one or more plies  of  dielectric
prepreg between each of the inner layer etched laminates and also
between an inner layer etched laminate and the outer layer copper
plane,  and  then  laminating the entire  assembly  in  a  press.
Prepreg  serves as the insulator between the multiple  layers  of
copper  circuitry patterns found in the multilayer circuit board.
When  the  multilayer configuration is laminated, these plies  of
prepreg  form  an insulating dielectric substrate supporting  and
separating  the  multiple  inner  and  outer  planes  of   copper
circuitry. The fabricator drills vertical through-holes  or  vias
in  the multilayer assembly and then plates the through-holes  or
vias  to form vertical conductors between the multiple layers  of
circuitry patterns. These through holes or vias combine with  the
conductor  paths on the horizontal circuitry planes to  create  a
three-dimensional electronic interconnect system. In  specialized
applications,  an  additional set of microvia  layers  (2  or  4,
typically) may be added through a secondary lamination process to
provide  increased density and functionality to the  design.  The
outer  two  layers of copper foil are then imaged and  etched  to
form the finished multilayer printed circuit board. The completed
multilayer board is a three-dimensional interconnect system  with
electronic signals traveling in the horizontal planes of multiple
layers  of  copper circuitry patterns, as well  as  the  vertical
plane through the plated holes or vias.

     The global market for advanced electronic products has grown
in  recent years as a result of technological change and frequent
new   product   introductions.   This   growth   is   principally
attributable  to  increased  sales and  more  complex  electronic
content  of newer products, such as cellular telephones,  pagers,
personal  computers and portable computing devices,  and  greater
use  of  electronics  in  other products,  such  as  automobiles.
Further,  large, almost completely untapped markets for  advanced
electronic  equipment have emerged in such  areas  as  India  and
China  and other areas of the Pacific Rim. During its 2002 fiscal
year,  the Company established a business center in Wuxi,  China,
in the Shanghai-Nanjing corridor, which is an emerging region for
advanced multilayer printed circuit fabrication in China.

       Semiconductor  manufacturers  have  introduced  successive
generations of more powerful microprocessors and memory and logic
devices.  Electronic equipment manufacturers have designed  these
advanced  semiconductors  into more compact  and  often  portable
products.  High  performance computing devices in  these  smaller
portable   platforms   require   greater   reliability,    closer
tolerances,  higher component and circuit density  and  increased
overall  complexity. As a result, the interconnect  industry  has
developed   smaller,  lighter,  faster  and  more  cost-effective
interconnect  systems,  including  advanced  multilayer   printed
circuit boards

      Advanced  interconnect  systems require  higher  technology
printed  circuit  materials  to insure  the  performance  of  the
electronic  system  and to improve the manufacturability  of  the
interconnect platform. The growth of the market for more advanced
printed  circuit  materials has outpaced the  market  growth  for
standard  printed  circuit  materials in  recent  years.  Printed
circuit  board fabricators and electronic equipment manufacturers
require advanced printed circuit materials that have increasingly
higher   temperature  tolerances  and  more  advanced  electrical
properties  in  order  to  support  high-speed  computing  in   a
miniaturized and often portable environment.

      With  the very high density circuit demands of miniaturized
high  performance  interconnect systems, the uniformity,  purity,
consistency,  performance predictability,  dimensional  stability
and  production  tolerances  of printed  circuit  materials  have
become  successively more critical. High density printed  circuit
boards and interconnect systems often involve higher layer  count
multilayer circuit boards where the multiple planes of  circuitry
and  dielectric  insulating substrates are very thin  (dielectric
insulating  substrate layers may be .002 inch or  less)  and  the
circuit line and space geometries in the circuitry plane are very
narrow  (.002 inch or less). In addition, advanced surface  mount
interconnect systems are typically designed with very  small  pad
sizes  and  very  narrow  plated  through  holes  or  vias  which
electrically  connect  the multiple layers of  circuitry  planes.
High  density  interconnect systems must utilize printed  circuit
materials  whose  dimensional  characteristics  and  purity   are
consistently manufactured to very high tolerance levels in  order
for  the  printed circuit board fabricator to attain and  sustain
acceptable product yields.

      Shorter product life cycles and competitive pressures  have
induced  electronic equipment manufacturers to bring new products
to  market  and  increase production volume to commercial  levels
more  quickly.  These trends have highlighted the  importance  of
front-end  engineering of electronic products and have  increased
the  level  of collaboration among system designers,  fabricators
and  printed  circuit materials suppliers. As the  complexity  of
electronic  products increases, materials suppliers must  provide
greater technical support to interconnect systems fabricators  on
a timely basis regarding manufacturability and performance of new
materials systems.

     Products and Services

      The  Company  produces  a broad line  of  advanced  printed
circuit  materials  used to fabricate complex multilayer  printed
circuit   boards  and  other  electronic  interconnect   systems,
including  backplanes,  wireless packages,  high  speed/low  loss
multilayers   and  high  density  interconnects   ("HDIs").   The
Company's   subsidiary,   Dielektra   GmbH   in   Germany,   also
manufactures  semi-finished  multilayer  printed  circuit   board
panels.  The Company's diverse advanced printed circuit materials
product  line  is  designed to address a wide  array  of  end-use
applications and performance requirements.

      The  Company's  electronic  materials  products  have  been
developed  internally and through long-term development  projects
with  its  principal suppliers and, to a lesser  extent,  through
licensing  arrangements.  The Company focuses  its  research  and
development  efforts  on  developing  industry  leading   product
technology  to  meet the most demanding product requirements  and
has  designed  its  product  line with  a  focus  on  the  higher
performance, higher technology end of the materials spectrum. All
of the Company's existing electronic materials products have been
introduced since 1990.

      Most of the Company's research and development expenditures
are  attributable  to  the  efforts of its  electronic  materials
operations. In response to the rapid technological changes in the
electronic materials business, these expenditures on research and
product development have increased over the past several years.

     The Company's products include high-speed, low-loss, digital
broadband  engineered  formulations,  high-temperature   modified
epoxies,  bismaleimide  triazine epoxies  ("BT  epoxy"),  non-MDA
polyimides,   enhanced   polyimides,   high   performance   epoxy
Thermountr  materials ("Thermount" is a registered  trademark  of
E.I.  duPont de Nemours & Co.), APPE resin technology (a licensed
product  of  Asahi  Chemical Industry  Co.,  Ltd.),  SIT  (Signal
Integrity)  products,  cyanate esters and polytetrafluoroethylene
("PTFE") formulations for RF/microwave applications.

      The  Company  has  developed long-term  relationships  with
select  customers  through  broad-based  technical  support   and
service, as well as manufacturing proximity and responsiveness at
multiple  levels  of  the  customer's organization.  The  Company
focuses  on developing a thorough understanding of its customer's
business,  product lines, processes and technological challenges.
The  Company seeks customers which are industry leaders committed
to  maintaining and improving their industry leadership positions
and  which  are committed to long-term relationships  with  their
suppliers. The Company also seeks business opportunities with the
more   advanced   printed  circuit  fabricators  and   electronic
equipment manufacturers which are interested in the full value of
products  and services provided by their suppliers.  The  Company
believes  its  proactive  and timely  support  in  assisting  its
customers  with the integration of advanced materials  technology
into  new  product designs further strengthens its  relationships
with its customers.

      The  Company's emphasis on service and close  relationships
with  its  customers is reflected in its short  lead  times.  The
Company  has  developed its manufacturing processes and  customer
service  organizations  to  provide its  customers  with  printed
circuit  materials products on a just-in-time basis. The  Company
believes that its ability to meet its customers quick-turn-around
("QTA") requirements is one of its unique strengths.

      The  Company  has  located  its  advanced  printed  circuit
materials   manufacturing  operations  in   strategic   locations
intended  to  serve specific regional markets. By  situating  its
facilities in close geographical proximity to its customers,  the
Company is able to rapidly adjust its manufacturing processes  to
meet   customers'  new  requirements  and  respond   quickly   to
customers'  technical  needs. The Company  has  technical  staffs
based  at  each of its manufacturing locations, which allows  the
rapid dispatch of technical personnel to a customer's facility to
assist   the   customer  in  quickly  solving  design,   process,
production or manufacturing problems.

      During  the  2002  fiscal year, the Company  established  a
business  center  in Wuxi, China to support the  rapidly  growing
customer   demand  for  advanced  multilayer  printed   circuitry
materials in China.

     Customers and End Markets

       The   Company's  customers  for  its  advanced  electronic
materials  include the leading independent printed circuit  board
fabricators,   electronic   manufacturing   service    companies,
electronic  contract manufacturers and major electronic  original
equipment  manufacturers  ("OEMs") in the  computer,  networking,
telecommunications, transportation, aerospace and instrumentation
industries located throughout North America, Europe and Asia. The
Company   seeks   to   align  itself  with   the   larger,   more
technologically-advanced  and  better   capitalized   independent
printed  circuit board fabricators and major electronic equipment
manufacturers which are industry leaders committed to maintaining
and improving their industry leadership positions and to building
long-term  relationships  with  their  suppliers.  The  Company's
selling  effort typically involves several stages and  relies  on
the  talents  of  Company  personnel at  different  levels,  from
management  to sales personnel and quality engineers.  In  recent
years,  the Company has augmented its traditional sales personnel
with  an  OEM  marketing team and product technology specialists.
The  Company's strategy emphasizes the use of multiple facilities
established in market areas in close proximity to its customers.

      During the Company's 2002 fiscal year, approximately  18.1%
of   the   Company's  total  worldwide  sales  were  to   Sanmina
Corporation,  a  leading  electronics contract  manufacturer  and
manufacturer of printed circuit boards and approximately 11.3% of
the  Company's total worldwide sales were to Tyco Printed Circuit
Group  L.P.,  a  leading manufacturer of printed circuit  boards.
During the Company's 2001 fiscal year, approximately 25.1% of the
Company's total worldwide sales were to Sanmina Corporation.

      During the Company's 1998 fiscal year and for several years
prior  thereto,  more than 10% of the Company's  total  worldwide
sales  were  to  Delco Electronics Corporation, a  subsidiary  of
General  Motors  Corp.  However, in March 1998  the  Company  was
informed by Delco that Delco planned to close its printed circuit
board  fabrication  plant  and exit  the  printed  circuit  board
manufacturing business. After the plant closure, Delco  purchased
all  of  its  printed circuit boards from outside  suppliers  and
Delco was no longer a customer of the Company's. After that time,
the  Company marketed its semi-finished multilayer circuit  board
material  manufacturing  capability to  leading  printed  circuit
board  fabricators,  contract assemblers and electronic  original
equipment  manufacturers in North America. The  Company  had  not
previously   marketed  this  capability  as   its   semi-finished
multilayer capacity had been largely committed to supplying Delco
Electronics. Although the Company's electronic materials business
was  not  dependent on this single customer,  the  loss  of  this
customer  had  a material adverse effect on the business  in  the
fiscal years ended February 27, 2000, February 25, 2001 and March
3,  2002. In the first quarter of the fiscal year ended March  3,
2002,  the Company sold the assets and business of its subsidiary
in  Arizona  that  conducted  the mass  lamination  business  and
recorded  non-recurring, pre-tax charges of  approximately  $15.7
million in its 2002 fiscal year first quarter ended May 27,  2001
in  connection with the sale and the closure of a related support
facility to the mass lamination business also located in Arizona.
See  "Management's Discussion and Analysis of Financial Condition
and  Results  of  Operations" in Item 7  of  this  Report  for  a
discussion of the significant pre-tax losses incurred during  the
2000  fiscal  year by the Company's Arizona based  business  unit
which  formerly supplied Delco Electronics Corporation with semi-
finished  circuit  boards; and see Item 3 of this  Report  for  a
discussion of legal proceedings initiated by the Company  against
Delco Electronics Corporation.

      Although the electronic materials business is not dependent
on  any  single customer, the loss of a major customer  or  of  a
group  of customers could have a material adverse effect  on  the
electronic materials business.

      The Company's electronic materials products are marketed by
sales  personnel  in industrial centers in North America,  Europe
and  Asia.  Such  personnel include both salaried  employees  and
independent sales representatives who work on a commission basis.

     Manufacturing

      The  process  for manufacturing multilayer printed  circuit
materials   is   capital  intensive  and  requires  sophisticated
equipment  as well as clean-room environments. The key  steps  in
the Company's manufacturing process include: the impregnation  of
specially designed fiberglass cloth with a resin system  and  the
partial  curing of that resin system; the assembling of laminates
consisting of single or multiple plies of prepreg and copper foil
in a clean-room environment; the vacuum lamination of the copper-
clad assemblies under simultaneous exposure to heat, pressure and
vacuum;   and   the  finishing  of  the  laminates  to   customer
specifications.

     Prepreg is manufactured in a treater. A treater is a roll-to-
roll   continuous  machine  which  sequences  specially  designed
fiberglass cloth or other reinforcement fabric into a resin  tank
and  then  sequences the resin-coated cloth through a  series  of
ovens which partially cure the resin system into the cloth.  This
partially cured product or prepreg is then sheeted or paneled and
packaged  by  the Company for sale to customers, or used  by  the
Company to construct its copper-clad laminates.

      The  Company manufacturers copper-clad laminates  by  first
setting  up in a clean room an assembly of one or more  plies  of
prepreg  stacked together with a sheet of specially  manufactured
copper foil on the top and bottom of the assembly. This assembly,
together  with a large quantity of other laminate assemblies,  is
then  inserted  into a large, multiple opening vacuum  lamination
press.   The   laminate  assemblies  are  then  laminated   under
simultaneous  exposure to heat, pressure and  vacuum.  After  the
press cycle is complete, the laminates are removed from the press
and sheeted, paneled and finished to customer specifications. The
product  is  then  inspected and packaged  for  shipment  to  the
customer. In addition, the Company manufactures very thin copper-
clad  laminates utilizing Dielektra's unique, patented continuous
lamination technology.

       The   Company  manufactures  multilayer  printed   circuit
materials  at  eight fully integrated facilities located  in  the
United States, Europe and Southeast Asia. The Company opened  its
California  facility in 1965, its England facility in  1969,  its
first  Arizona  and  France facilities  in  1984,  its  Singapore
facility in 1986 and its second France facility in 1992,  and  in
1997, the Company acquired Dielektra GmbH with a fully integrated
facility  in  Cologne, Germany. The Company  services  the  North
America   market   principally   through   its   United    States
manufacturing facilities, the European market principally through
its  manufacturing facilities in England, France and Germany, and
the  Asian market principally through its Singapore manufacturing
facility. During its 2002 fiscal year, the Company established  a
business  center  in  China to supply  the  demand  for  advanced
multilayer printed circuitry materials in China. The Company  has
located its manufacturing facilities in its important markets. By
maintaining  technical  and engineering staffs  at  each  of  its
manufacturing  facilities, the Company is able to deliver  fully-
integrated products and services on a timely basis.

     The Company has been expanding the manufacturing capacity of
its  electronic materials facilities in recent years. During  the
2000  fiscal  year,  the  Company  completed  expansions  of  its
electronic materials operations in Singapore and France, acquired
additional  manufacturing capacity in California,  and  commenced
significant  additional  expansions of its  electronic  materials
operations in California and New York, which it completed in  its
2002  fiscal  year.  During  the 2001 fiscal  year,  the  Company
commenced  a  significant  expansion  of  its  higher  technology
product line manufacturing facility in Arizona, which the Company
completed  during  the  first quarter of its  2002  fiscal  year.
During  the 2002 fiscal year, the Company established a  business
center  in  China,  redesigned  its German  electronic  materials
business  to  focus its efforts and capabilities  on  its  unique
DatlamT  automated continuous lamination and paneling  technology
and on the marketing and manufacturing of high technology, higher
layer   count  mass  lamination  product,  and  established   the
capability   to  manufacture  PTFE  materials  for   RF/microwave
applications at its Neltec high performance materials facility in
Tempe,  Arizona,  augmenting  the  Company's  PTFE  manufacturing
capability in Lannemezan, France.

     Materials and Sources of Supply

      The  principal  materials used in the  manufacture  of  the
Company's  electronic products are specially manufactured  copper
foil,   fiberglass   cloth  and  synthetic  reinforcements,   and
specially  formulated resins and chemicals. The Company  attempts
to   develop  and  maintain  close  working  relationships   with
suppliers  of  those materials who have dedicated  themselves  to
complying   with  the  Company's  stringent  specifications   and
technical requirements. While the Company's philosophy is to work
with  a  limited number of suppliers, the Company has  identified
alternate sources of supply for each of these materials. However,
there  are  a  limited  number of qualified  suppliers  of  these
materials,  substitutes  for  these  materials  are  not  readily
available,  and, in the recent past, the industry has experienced
shortages in the market for certain of these materials. While the
Company  has not experienced significant problems in the delivery
of  these  materials  and  considers its relationships  with  its
suppliers  to be strong, a disruption of the supply of  materials
could   materially  adversely  affect  the  business,   financial
condition  and results of operations of the Company.  Significant
increases in the cost of materials purchased by the Company could
also  have  a material adverse effect on the Company's  business,
financial condition and results of operations if the Company were
unable to pass such price increases through to its customers.

     Competition

       The  multilayer  printed  circuit  materials  industry  is
characterized  by intense competition and ongoing  consolidation.
The Company's competitors are primarily divisions of subsidiaries
of  very large, diversified multinational manufacturers which are
substantially  larger and have greater financial  resources  than
the  Company and, to a lesser degree, smaller regional producers.
Because  the Company focuses on the higher technology segment  of
the   electronic  materials  market,  technological   innovation,
quality   and   service,  as  well  as  price,  are   significant
competitive factors.

      The  Company  believes  that there  are  approximately  ten
significant multilayer printed circuit materials manufacturers in
the  world  and many of these competitors have or are  developing
significant presences in the three major global markets of  North
America,   Europe  and  Asia.  The  Company  believes  that   the
multilayer printed circuit materials industry is rapidly becoming
more global and that the remaining smaller regional manufacturers
will  find  it increasingly difficult to remain competitive.  The
Company  believes that it is currently one of the world's largest
multilayer  printed circuit materials manufacturers. The  Company
further   believes   it  is  the  only  significant   independent
manufacturer of multilayer printed circuit materials in the world
today.

      The  markets  in  which the Company's electronic  materials
operations  compete  are  characterized  by  rapid  technological
advances,  and  the Company's position in these  markets  depends
largely  on  its  continued  ability to  develop  technologically
advanced  and highly specialized products. Although  the  Company
believes  it  is  an  industry technology leader  and  directs  a
significant  amount of its time and resources toward  maintaining
its  technological competitive advantage, there is  no  assurance
that  the  Company  will be technologically  competitive  in  the
future, or that the Company will continue to develop new products
that are technologically competitive.

        Advanced Composites and Specialty Tape Operations

     For many years, the Company was also engaged in the advanced
composite  materials and specialty adhesive tape  businesses  and
the  plumbing  hardware  business.  However,  during  the  fourth
quarter of the 2000 fiscal year, the Company decided to close and
liquidate its plumbing hardware business. See Notes 14 and 16  of
the  Notes to Consolidated Financial Statements in Item 8 of this
Report for information concerning the Company's business segments
and the closure of the plumbing hardware business.

       FiberCote   Industries,  Inc.,  the  Company's   composite
materials  business,  develops and produces engineered  composite
materials  for  the  aerospace, rocket motor, electronics,  radio
frequency  ("RF")  and specialty industrial  markets.  Dielectric
Polymers,  Inc., the Company's specialty adhesive tape  and  film
business,  produces  tapes and bonding films  for  a  variety  of
applications including joining industrial components together.

     Marketing and Customers

      The  Company's advanced composite materials  and  specialty
adhesive  tape customers, substantially all of which are  located
in  the  United States, include manufacturers in the  automotive,
graphic  arts,  aerospace,  rocket  motor,  electronics,  RF  and
specialty  industrial industries. Such materials are marketed  by
sales personnel including both salaried employees and independent
sales representatives who work on a commission basis.

      While  no  single advanced composite materials or specialty
adhesive tape customer accounted for 10% or more of the Company's
total  sales  during the last fiscal year, the loss  of  a  major
customer  or of a group of some of the largest customers  of  the
advanced composite materials and specialty adhesive tape business
could have a material adverse effect upon the business.

     Manufacturing and Sources of Supply

      The  Company's  advanced composite materials  manufacturing
facility  is located in Waterbury, Connecticut, and its specialty
adhesive   tape  and  film  business  is  located   in   Holyoke,
Massachusetts.

      The Company designs and manufactures its advanced composite
materials   and   industrial  tapes  and   films   to   its   own
specifications  and  to  the  specifications  of  its  customers.
Product development efforts are devoted toward the conforming  of
the  Company's advanced composites to the specifications of,  and
the  obtaining  of approvals from, the Company's  customers.  The
materials  used in the manufacture of these engineered  materials
include graphite and carbon fibers and fabrics, Kevlarr ("Kevlar"
is  a  registered  trademark of E.I. du Pont de Nemours  &  Co.),
quartz,   fiberglass,   polyester,  chemicals,   resins,   films,
plastics,  adhesives and certain other synthetic  materials.  The
Company   purchases  these  materials  from  several   suppliers.
Although satisfactory substitutes for many of these materials are
not   readily   available,  the  Company   has   experienced   no
difficulties in obtaining such materials.

     Competition

      The  Company has many competitors in the advanced composite
materials and specialty adhesive tape businesses, including  some
major  corporations  which have substantially  greater  financial
resources than the Company. The Company competes for business  on
the   basis  of  product  performance  and  development,  product
qualification  and  approval,  the  ability  to  manufacture  and
deliver   products  in  accordance  with  customers'  needs   and
requirements, and price.

Backlog

      The  Company records an item as backlog when it receives  a
purchase  order specifying the number of units to  be  purchased,
the  purchase price, specifications and other customary terms and
conditions. At May 5, 2002, the unfilled portion of all  purchase
orders received by the Company and believed by it to be firm  was
approximately  $4,807,000, compared to $9,696,000  at  April  29,
2001. The decline in backlog at May 5, 2002 compared to April 29,
2001  was  due primarily to the continuing slump in the Company's
business  that  began during the first two  months  of  its  2002
fiscal year resulting from the severe downturn and correction  in
the global electronics industry.

      Various  factors  contribute to the size of  the  Company's
backlog.  Accordingly,  the  foregoing  information  may  not  be
indicative of the Company's results of operations for any  period
subsequent to the fiscal year ended March 3, 2002.

Patents and Trademarks

     The Company holds several patents and trademarks or licenses
thereto.  In  the  Company's opinion, some of these  patents  and
trademarks are important to its products. Generally, however, the
Company does not believe that an inability to obtain new,  or  to
defend  existing, patents and trademarks would  have  a  material
adverse effect on the Company.

Employees

      At  March  3,  2002,  the Company had  approximately  1,700
employees.  Of  these  employees,  1,525  were  engaged  in   the
Company's  electronic materials operations, 120 in its  specialty
adhesive tape and advanced composite materials operations and  55
consisted  of  executive  personnel  and  general  administrative
staff.  As  a result of a severe correction and downturn  in  the
global  electronics industry and, consequently, in the  Company's
electronic  materials  business, the Company  reduced  its  total
number  of  employees during the first two  months  of  its  2002
fiscal   year   from  approximately  2,850  total  employees   to
approximately 2,330 total employees at April 30, 2001, and during
the  remainder of the 2002 fiscal year the Company's total number
of  employee`s  declined  to approximately  1,700.  None  of  the
Company's  employees  are  subject  to  a  collective  bargaining
agreement.  Management  considers its employee  relations  to  be
good.

Environmental Matters

     The Company is subject to stringent environmental regulation
of   its  use,  storage,  treatment  and  disposal  of  hazardous
materials and the release of emissions into the environment.  The
Company  believes that it currently is in substantial  compliance
with  the applicable federal, state and local environmental  laws
and  regulations  to  which  it is subject  and  that  continuing
compliance  therewith  will not have a  material  effect  on  its
capital  expenditures,  earnings  or  competitive  position.  The
Company  does  not  currently anticipate making material  capital
expenditures  for  environmental  control  facilities   for   its
existing  manufacturing operations during the  remainder  of  its
current  fiscal  year  or its succeeding  fiscal  year.  However,
developments,  such  as the enactment or adoption  of  even  more
stringent  environmental laws and regulations, could  conceivably
result in substantial additional costs to the Company.

      The Company and certain of its subsidiaries have been named
by   the  Environmental  protection  Agency  (the  "EPA")  or   a
comparable  state  agency  under the Comprehensive  Environmental
Response, Compensation and Liability Act (the "Superfund Act") or
similar   state  law  as  potentially  responsible   parties   in
connection with alleged releases of hazardous substances at  nine
sites. In addition, a subsidiary of the Company has received cost
recovery  claims  under  the Superfund  Act  from  other  private
parties involving two other sites and has received requests  from
the  EPA under the Superfund Act for information with respect  to
its involvement at three other sites. Under the Superfund Act and
similar  state  laws,  all parties who may have  contributed  any
waste  to  a  hazardous waste disposal site or contaminated  area
identified  by the EPA or comparable state agency may be  jointly
and  severally  liable for the cost of cleanup. Generally,  these
sites  are  locations  at  which  numerous  persons  disposed  of
hazardous  waste.  In  the  case of the  Company's  subsidiaries,
generally   the   waste  was  removed  from  their  manufacturing
facilities  and disposed at the waste sites by various  companies
which  contracted with the subsidiaries to provide waste disposal
services.  Neither  the Company nor any of its subsidiaries  have
been accused of or charged with any wrongdoing or illegal acts in
connection with any such sites. The Company believes it maintains
an  effective and comprehensive environmental compliance program.
Management   believes   the   ultimate   disposition   of   known
environmental  matters  will not have a material  adverse  effect
upon the Company.

      See  "Management's  Discussion and  Analysis  of  Financial
Condition  and  Results  of Operations -  Environmental  Matters"
included  in  Item 7 of this Report and Note 13 of the  Notes  to
Consolidated  Financial Statements included in  Item  8  of  this
Report.

Item 2.   Properties.

      Set  forth  below  are  the locations  of  the  significant
properties owned and leased by the Company, the businesses  which
use  the properties, and the size of each such property.  All  of
such  properties, except for the Lake Success, New York property,
are  used  principally as manufacturing, warehouse  and  assembly
facilities.







<table>
<caption>
                     Owned                       Size
      Location         or        Use           (Square
                     Leased                    Footage)
  <s>                <c>     <c>               <c>
  Lake Success, NY   Leased  Administrative      7,000
                             Offices
  Walden, NY         Owned   Electronic         51,000
                             Materials
  Newburgh, NY       Leased  Electronic        171,000
                             Materials
  Fullerton, CA      Leased  Electronic         95,000
                             Materials
  Anaheim, CA        Leased  Electronic         26,000
                             Materials
  Anaheim, CA        Leased  Electronic         41,000
                             Materials
  Tempe, AZ          Leased  Electronic         14,000
                             Materials
  Tempe, AZ          Leased  Electronic         81,000
                             Materials
  Tempe, AZ          Leased  Electronic          6,000
                             Materials
  Mirebeau, France   Owned   Electronic         81,000
                             Materials
  Lannemezan,        Owned   Electronic         29,000
  France                     Materials
  Cologne, Germany   Owned   Electronic        193,000
                             Materials
  Skelmersdale,      Owned   Electronic         54,000
  England                    Materials
  Singapore          Leased  Electronic         53,000
                             Materials
  Singapore          Leased  Electronic         15,000
                             Materials
  Singapore          Leased  Electronic         10,000
                             Materials
  Wuxi, China        Leased  Electronic         12,000
                             Materials
  Holyoke, MA        Leased  Specialty
                             Adhesive
                             Tapes and Films    46,000
  Waterbury, CT      Leased  Advanced
                             Composites        100,000
</table>

      The Company believes its facilities and equipment to be  in
good condition and reasonably suited and adequate for its current
needs.  During  the 2002 fiscal year, certain  of  the  Company's
electronic  manufacturing facilities were utilized at  less  than
50% of their capacity.

Item 3.   Legal Proceedings.

      In  May  1998,  the Company and its Nelco Technology,  Inc.
("NTI")  subsidiary  in Arizona filed a complaint  against  Delco
Electronics Corporation and the Delphi Automotive Systems unit of
General Motors Corp. in the United States District Court for  the
District  of Arizona. The complaint alleged, among other  things,
that  Delco  breached  its  contract  to  purchase  semi-finished
multilayer  printed  circuit boards  from  NTI  and  that  Delphi
interfered  with NTI's contract with Delco, that  Delco  breached
the  covenant  of  good  faith and fair dealing  implied  in  the
contract,  that Delco engaged in negligent misrepresentation  and
that  Delco fraudulently induced NTI to enter into the  contract.
The  Company and NTI sought substantial compensatory and punitive
damages.

      On  November 29, 2000, after a five day trial  in  Phoenix,
Arizona,  a  jury  awarded  damages  to  NTI  in  the  amount  of
$32,280,000,  and on December 12, 2000 the judge  in  the  United
States  District Court entered judgment for NTI on its  claim  of
breach  of  the implied covenant of good faith and  fair  dealing
with  damages  in the amount of $32,280,000. Both  parties  filed
motions  for post-judgment relief and a new trial, all  of  which
the judge denied, and both parties have appealed the decision  to
the  United States Court of Appeals for the Ninth Circuit in  San
Francisco.  The  appeal has been fully briefed  and  the  parties
await  oral  argument,  which  the  Ninth  Circuit  has  not  yet
scheduled.

      Park  announced in March 1998 that it had been informed  by
Delco Electronics that Delco planned to close its printed circuit
board  fabrication  plant  and exit  the  printed  circuit  board
manufacturing business. After the plant closure, Delco  purchased
all  of  its  printed circuit boards from outside  suppliers  and
Delco was no longer a customer of the Company's. As a result, the
Company's sales to Delco declined significantly during the three-
month period ended May 31, 1998, were negligible during the three-
month  period ended August 30, 1998 and have been nil since  that
time.  During  the Company's 1999 fiscal year first  quarter  and
during  its 1998 fiscal year and for several years prior thereto,
more  than  10%  of the Company's total worldwide sales  were  to
Delco  Electronics Corporation; and the Company had been  Delco's
principal  supplier of semi-finished multilayer  printed  circuit
board  materials  for more than ten years. These  materials  were
used  by  Delco  to produce finished multilayer  printed  circuit
boards.  See  "Business-Electronic Materials Operations-Customers
and  End  Markets"  in  Item  1  of  this  Report,  "Management's
Discussion  and  Analysis of Financial Condition and  Results  of
Operations" in Item 7 of this Report and "Factors That May Affect
Future Results" after Item 7 of this Report.

     In the first quarter of the fiscal year ended March 3, 2002,
the Company sold the assets and business of NTI and recorded non-
recurring, pre-tax charges of approximately $15.7 million in  its
2002  fiscal year first quarter ended May 27, 2001 in  connection
with  the  sale  of  NTI  and the closure of  a  related  support
facility  also  located in Arizona. See Notes 10 and  11  of  the
Notes  to  Consolidated Financial Statements in Item  8  of  this
Report.

Item 4.   Submission of Matters to a Vote of Security Holders.

     None

Executive Officers of the Registrant.

        Name                    Title                Age
 Brian E. Shore     Chief Executive Officer,
                    President and a Director         50

 Stephen E.         Senior Vice President,
 Gilhuley           Secretary and General Counsel    57

 Emily J. Groehl    Senior Vice President, Sales
                    and Marketing                    55

 John Jongebloed    Senior Vice President, Global    45
                    Logistics

 Thomas T. Spooner  Senior Vice President,
                    Corporate and Technology         65
                    Development

 Murray O. Stamer   Senior Vice President,           44
                    Finance

 Gary M. Watson     Senior Vice President,
                    Engineering and Technology       54

     Brian Shore has served as a Director of the Company for more
than  the  past  five  years. Brian  Shore  was  elected  a  Vice
President  of  the  Company  in  January  1993,  Executive   Vice
President  in  May 1994, President effective March 4,  1996,  the
first  day of the Company's 1997 fiscal year, and Chief Executive
Officer  in  November 1996. Brian Shore also  served  as  General
Counsel of the Company from April 1988 until April 1994.

      Mr.  Gilhuley has been General Counsel of the Company since
April 1994 and Secretary since July 1996. He was elected a Senior
Vice President in March 2001.

      Ms.  Groehl  has  been with one of Park's "Nelco"  business
units  for  more than the past five years. She was  elected  Vice
President of New England Laminates Co., Inc. in 1988 and was Vice
President, Marketing and Sales of Nelco International Corporation
from  1993  until June 1999, when Nelco International Corporation
merged  into  Park Electrochemical Corp. She was  elected  Senior
Vice President of Park in May 1999.

      Mr.  Jongebloed has been employed by one of Park's  "Nelco"
business  units  for more than the past ten years.  He  was  Vice
President and General Manager of New England Laminates Co.,  Inc.
from  January  1992  to May 1999, and he has been  President  and
General Manager of New England Laminates Co., Inc. since  May  4,
1999. He was elected Senior Vice President of Park in July 2001.

      Mr.  Spooner  has  been employed by one of  Park's  "Nelco"
business  units for more than the past five years.  He  was  Vice
President,  Technology  of Nelco International  Corporation  from
1993 until June 1999, when Nelco International Corporation merged
into  Park  Electrochemical  Corp. He  was  elected  Senior  Vice
President, Technology of Park in May 1999. His title was  changed
to Senior Vice President, Corporate and Technology Development in
May 2001.

      Mr. Stamer has been employed by the Company since 1989  and
served  as  the Company's Corporate Controller from 1993  to  May
1999,  when he was elected Treasurer. He was elected Senior  Vice
President, Finance in March 2001.

     Mr. Watson was elected Senior Vice President, Engineering in
June  2000.  His  title  was changed to  Senior  Vice  President,
Engineering and Technology in May 2001. Prior to June  2000,  Mr.
Watson  was Senior Director, Manufacturing Process Technology  of
Fort James Corporation since March 1999; Vice President, Research
and  Development of Boise Cascade Corporation from 1992 to  March
1999;  and  Business Division Technology Manager  of  Weyerhauser
Company from 1986 to 1992.

      There are no family relationships between the directors  or
executive officers of the Company, except that Brian Shore is the
son  of  Jerry  Shore, who is the Chairman of  the  Board  and  a
Director of the Company and who also served as President  of  the
Company for more than five years until March 4, 1996 and as Chief
Executive  Officer of the Company for more than five years  until
November 19, 1996.

      The term of office of each executive officer of the Company
expires upon the election and qualification of his successor.


                             PART II

Item 5.   Market for the Registrant's Common
          Equity and Related Stockholder Matters.

      The Company's Common Stock is listed and trades on the  New
York  Stock Exchange (trading symbol PKE). (The Common Stock also
trades  on the Midwest Stock Exchange.) The following table  sets
forth, for each of the quarterly periods indicated, the high  and
low sales prices for the Common Stock as reported on the New York
Stock  Exchange  Composite  Tape and dividends  declared  on  the
Common  Stock, all as adjusted for the three-for-two stock  split
in  the form of a stock dividend distributed November 8, 2000  to
stockholders  of record at the close of business on  October  20,
2000.

  For the Fiscal Year            Stock Price      Dividends
  Ended March 3, 2002          High       Low     Declared
  First Quarter               $35.45    $20.03      $.060
  Second Quarter               26.73     21.22      $.060
  Third Quarter                26.50     19.06      $.060
  Fourth Quarter               27.97     24.30      $.060

  For the Fiscal Year            Stock Price      Dividends
  Ended February 25, 2001      High       Low     Declared
  First Quarter               $17.89    $14.87      $.053
  Second Quarter               27.53     15.69      $.053
  Third Quarter                49.72     26.45      $.060
  Fourth Quarter               43.10     20.50      $.060

      As  of May 21, 2002, there were approximately 1,520 holders
of record of Common Stock.

      The  Company expects, for the immediate future, to continue
to pay regular cash dividends.

Item 6.   Selected Financial Data.

      The  following selected consolidated financial data of Park
and its subsidiaries is qualified by reference to, and should  be
read  in conjunction with, the consolidated financial statements,
related  notes,  and  Management's  Discussion  and  Analysis  of
Financial Condition and Results of Operations contained elsewhere
herein.   Insofar  as  such  consolidated  financial  information
relates to the five fiscal years ended March 3, 2002 and is as of
the  end  of  such  periods, it is derived from the  consolidated
financial  statements  for such periods  and  as  of  such  dates
audited   by  Ernst  &  Young  LLP,  independent  auditors.   The
Consolidated  financial  statements  as  of  March  3,  2002  and
February  25, 2001 and for the three years ended March  3,  2002,
together  with  the independent auditors' report  for  the  three
years ended March 3, 2002, appear in Item 8 of this Report.


<table>
<caption>
                                        Fiscal Year Ended
                               (In thousands, except per share amounts)
                          Mar. 3,    Feb. 25,  Feb. 27,   Feb. 28,   Mar. 1,
                           2002        2001      2000       1999      1998
<s>                      <c>        <c>        <c>        <c>        <c>
STATEMENTS OF EARNINGS
INFORMATION:

Net sales                $230,060    $522,197   $425,261  $387,634  $376,158

Cost of sales             218,265     404,527    351,841   328,884   301,968

Gross profit               11,795     117,670     73,420    58,750    74,190

Selling, general and
administrative expenses    34,360      49,897     45,508    41,279    39,418

Loss on sale of NTI and
closure of related support
facility (Note 10)         15,707        -          -         -         -

Restructuring and
severance charges (Note 11) 3,727        -          -         -         -

Closure of plumbing
hardware business(Note 16)   -           -         4,464      -         -

(Loss)/profit from
 operations               (41,999)     67,773     23,448    17,471    34,772

Other income:
 Interest and other
 income, net                5,543       8,419      6,654     7,642     8,382

 Interest expense            -          5,593      5,720     5,400     5,468

  Total other income        5,543       2,826        934     2,242     2,914

(Loss)/earnings before
income taxes              (36,456)     70,599     24,382    19,713    37,686

Income tax
(benefit)/provision       (10,937)     21,180      6,085     4,337    12,436

Net (loss)/earnings      $(25,519)   $ 49,419   $ 18,297  $ 15,376  $ 25,250

(Loss)/earnings per
share:

 Basic                   $  (1.31)   $   3.10   $   1.16  $    .93  $   1.48

 Diluted                 $  (1.31)   $   2.65   $   1.12  $    .92  $   1.38

Weighted average number
of common Shares
outstanding:

 Basic                     19,535      15,932     15,761    16,470    17,030

 Diluted                   19,535      20,002     19,643    16,707    20,922

Cash dividends per
common share             $    .24    $    .23   $    .21  $    .21  $    .21

BALANCE SHEET
INFORMATION:

Working capital          $167,000    $188,511   $176,113  $166,840  $176,553

Total assets              360,644     430,581    365,252   351,698   359,329

Long-term debt               -         97,672    100,000   100,000   100,000

Stockholders' equity      292,546     228,906    179,118   164,646   166,404
<fn>
See Notes 10,11 and 16 of the Notes to Consolidated Financial Statements in
Item 8 of this Report.
</table>

Item 7.   Management's Discussion and Analysis of
          Financial Condition and Results of Operations.

General:

      Park  is a leading global designer and producer of advanced
electronic materials used to fabricate complex multilayer printed
circuit  boards  and other electronic interconnect  systems.  The
Company's  customers include leading independent printed  circuit
board  fabricators,  electronic manufacturing service  companies,
electronic  contract manufacturers and major electronic  original
equipment  manufacturers  in  the  computer,  telecommunications,
transportation, aerospace and instrumentation industries.

      The  sales  and  earnings growth that the Company  achieved
during  its 2001 and 2000 fiscal years halted in the 2002  fiscal
year  as  a  result of a severe correction and  downturn  in  the
global   electronics  industry.  The  Company's  sales   declined
dramatically in the fiscal year ended March 3, 2002,  with  steep
declines  in sales by the Company's North American, European  and
Asian  operations. The Company's sales volumes  during  the  2002
fiscal  year  were less than one half of the sales levels  during
the 2001 fiscal year, and the Company reported a substantial loss
in the 2002 fiscal year.

      The  Company's sales growth during the 2001 and 2000 fiscal
years was attributable to increased sales of electronic materials
in   North  America,  excluding  the  loss  of  sales  to   Delco
Electronics,  discussed  below,  and  in  Europe  and  Asia.  The
Company's ongoing efforts to expand its higher technology, higher
margin  product lines were significant factors in the  growth  of
the Company's sales of electronic materials.

     The Company's earnings increased during each of the 2001 and
2000  fiscal  years, despite the significant losses in  the  2000
fiscal year incurred by the Company's mass lamination business in
Arizona which formerly supplied Delco Electronics and despite the
significant charges related to the closure and the write-down  of
the  assets of the plumbing hardware business and the 2000 fiscal
year  operating loss of that business. In the 2001  fiscal  year,
the  Company's earnings reached record levels as a result of  the
surge  in  demand for the Company's electronic materials products
throughout  the global electronics markets served by the  Company
and  the  Company's continuing emphasis on its higher  technology
product lines.

      Growth  of the Company's electronic materials business  was
constrained  during  the  2001  and  2000  fiscal  years  by  the
Company's available manufacturing capacity, although the  Company
has  been  expanding the manufacturing capacity of its electronic
materials  facilities  in  recent years.  Nevertheless,  all  the
Company's electronic materials facilities were operating at  full
capacity  during  the 2001 fiscal year. During  the  2000  fiscal
year,   the   Company  completed  expansions  of  its  electronic
materials operations in Singapore and France, acquired additional
manufacturing  capacity in California, and commenced  significant
additional  expansions of its electronic materials operations  in
California  and New York, which it completed in its  2002  fiscal
year.  During  the  2001  fiscal year, the  Company  commenced  a
significant  expansion  of  its higher  technology  product  line
manufacturing facility in Arizona, which it completed in the 2002
fiscal year first quarter.

      During the Company's 1998 fiscal year and for several years
prior  thereto,  more than 10% of the Company's  total  worldwide
sales  were  to  Delco Electronics Corporation, a  subsidiary  of
General  Motors Corp., and the Company's wholly owned subsidiary,
Nelco  Technology,  Inc. ("NTI") located in Tempe,  Arizona,  had
been  Delco's  principal  supplier  of  semi-finished  multilayer
printed   circuit  board  materials,  commonly  known   as   mass
lamination,  which  were  used  by  Delco  to  produce   finished
multilayer  printed circuit boards. However, in March  1998,  the
Company  was  informed by Delco that Delco planned to  close  its
printed  circuit  board fabrication plant and  exit  the  printed
circuit  board manufacturing business. As a result, the Company's
sales  to Delco declined during the three-month period ended  May
31, 1998, were negligible during the remainder of the 1999 fiscal
year and have been nil since that time.

      In  May 1998, the Company and NTI filed a complaint against
Delco  Electronics Corporation and the Delphi Automotive  Systems
unit  of General Motors Corp. in the United States District Court
for  the District of Arizona. The complaint alleged, among  other
things,  that  Delco  breached its  contract  to  purchase  semi-
finished  multilayer printed circuit boards  from  NTI  and  that
Delphi  interfered  with NTI's contract with  Delco,  that  Delco
breached  the covenant of good faith and fair dealing implied  in
the  contract,  that Delco engaged in negligent misrepresentation
and  that  Delco  fraudulently induced  NTI  to  enter  into  the
contract. The Company and NTI sought substantial compensatory and
punitive damages. In November 2000, a jury awarded damages to NTI
in  the amount of $32,280,000, and in December 2000 the judge  in
the  United  States  District Court for the District  of  Arizona
entered  judgment for NTI on its claim of breach of  the  implied
covenant  of  good  faith and fair dealing with  damages  in  the
amount  of  $32,280,000.  Both parties filed  motions  for  post-
judgment  relief and a new trial, all of which the judge  denied,
and  both parties have appealed the decision to the United States
Court of Appeals for the Ninth Circuit in San Francisco.

      After  March 1998, the business of NTI languished  and  its
performance  was unsatisfactory due primarily to the  absence  of
the  unique,  high-volume, high-quality business  that  had  been
provided  by  Delco  Electronics and the  absence  of  any  other
customer in the North American electronic materials industry with
a   similar   demand  for  the  large  volumes  of  semi-finished
multilayer  printed circuit board materials that Delco  purchased
from NTI. Although NTI's business experienced a resurgence in the
2001 fiscal year as the North American market for printed circuit
materials became extremely strong and demand exceeded supply  for
the   electronic  materials  manufactured  by  the  Company,  the
Company's  internal  expectations and  projections  for  the  NTI
business   were  for  continuing  volatility  in  the   business'
performance  over  the  foreseeable  future.  Consequently,   the
Company commenced efforts to sell the business in the second half
of  its 2001 fiscal year; and in April 2001, the Company sold the
assets and business of NTI and closed a related support facility,
also  located in Tempe, Arizona. In connection with the sale  and
closure,  the Company recorded non-recurring, pre-tax charges  of
$15.7 million in its 2002 fiscal year first quarter ended May 27,
2001.  As  a  result of this sale, the Company  exited  the  mass
lamination business in North America.

     Although the Company's electronic materials business was not
dependent on this single customer, the loss of this customer  had
a  material  adverse effect on this business in  the  last  three
fiscal years.

     The Company is not engaged in any related party transactions
involving relationships or transactions with persons or  entities
that derive benefits from their non-independent relationship with
the   Company  or  the  Company's  related  parties,  or  in  any
transactions  with parties with whom the Company or  its  related
parties have a relationship that enables the parties to negotiate
terms of material transactions that may or would not be available
from  other,  more clearly independent parties on an arm's-length
basis, or in any trading activities involving non-exchange traded
commodity or other contracts that are accounted for at fair value
or  otherwise  or  in  any  energy  trading  or  risk  management
activities, other than certain limited foreign currency contracts
intended  to hedge the Company's contractual commitments  to  pay
certain  obligations  or to realize certain receipts  in  foreign
currencies.

Fiscal Year 2002 Compared with Fiscal Year 2001:

      The  Company experienced a sharp decline in its results  of
operations for the fiscal year ended March 3, 2002 as  the  North
American,  European  and Asian markets for sophisticated  printed
circuit  materials  experienced  severe  downturns  during   such
periods.

     In addition to its severely depressed results of operations,
during  the 2002 fiscal year first quarter, the Company  incurred
non-recurring,  pre-tax charges of $15.7  million  in  connection
with  the sale of the assets and business of NTI and the  closure
of  a  related  support facility in Arizona and $0.7  million  in
connection  with workforce reductions at the Company's continuing
operations. The Company also incurred pre-tax charges during  the
2002   fiscal  year  third  quarter  totaling  $2.9  million   in
connection  with the realignment of the operations of its  German
subsidiary,  Dielektra GmbH, the Company's  electronic  materials
business  located  in Cologne, Germany. The realignment  included
the closure of Dielektra's conventional lamination line to enable
it  to  better focus its efforts and capabilities on  its  unique
DatlamT    automated   continuous   lamination    and    paneling
manufacturing  technology and the reduction of the  size  of  its
mass lamination operations in order to focus on the marketing and
manufacturing  of  high  technology,  higher  layer  count   mass
lamination  product. The Company incurred an additional  $125,000
in  pre-tax  charges  during the third quarter  for  a  workforce
reduction at another business unit.

       The  significant  reduction  in  the  Company's  sales  of
electronic  materials  was  largely responsible  for  the  severe
decline  in  the Company's results of operations for  the  fiscal
year  ended March 3, 2002. The North American, European and Asian
markets  for  sophisticated printed circuit  materials  collapsed
during  the  2002  fiscal  year,  and  the  Company's  electronic
materials operations located in each region suffered as a result,
although the Company believes it gained market share with certain
of its electronic materials customers.

      The Company's results of operations and margins declined in
the  2002  fiscal year principally as a result of the  electronic
material  business'  decrease in sales of all  products  and  the
concomitant operation of the Company's facilities at  levels  far
below their designed manufacturing capacity.

      Operating results of the Company's specialty adhesive  tape
and  advanced composite materials businesses also declined during
the  2002  fiscal  year. This decline was attributable  to  lower
volumes of products sold.

      While  the  Company's sales volumes during the 2002  fiscal
year were only about 44% of the robust sales volumes achieved  by
the  Company  during  the  2001  fiscal  year,  the  Company  has
experienced  a small improvement in its sales levels  during  the
months  of  January through April 2002 compared to the  preceding
seven   months.   The  Company  believes  this   improvement   is
attributable  to  market share gains and to improvements  in  the
business of the Company's customers. However, the Company  cannot
predict  whether  this  small improvement is  sustainable  or  to
ascertain  whether  the global electronics industry  is  in  fact
beginning to recover.

     Results of Operations

      Net  sales for the fiscal year ended March 3, 2002 declined
56%  to  $230.1 million from $522.2 million for the  fiscal  year
ended February 25, 2001. This decline in sales was the result  of
lower  unit volumes of materials shipped and the absence of sales
by  NTI, which, as described above, the Company sold in the  2002
fiscal year first quarter.

      Although  the net sales of NTI during the 2001 fiscal  year
were  material relative to the Company's consolidated  net  sales
during such year, the operations of NTI were not material to  the
Company's consolidated financial position, results of operations,
capital  resources  or liquidity, and the  sale  of  NTI  is  not
expected  to  have  any material effect on the  Company's  future
operating   results,   financial  position,  capital   resources,
liquidity or continuing operations.

     The Company's foreign operations accounted for $97.5 million
of  sales, or 42% of the Company's total sales worldwide,  during
the  2002 fiscal year, compared with $209.3 million of sales,  or
40%  of total sales worldwide, during the 2001 fiscal year. Sales
by  the Company's foreign operations during the 2002 fiscal  year
decreased 54% from the 2001 fiscal year. The decrease in sales by
the  Company's foreign operations in the 2002 fiscal year was due
to decreases in sales in both Asia and Europe.

        The overall gross margin as a percentage of net sales for
the  Company's  worldwide operations was  5.1%  during  the  2002
fiscal year compared with 22.5% during the 2001 fiscal year.  The
deterioration  in  the  gross  margin  was  attributable  to  the
significant declines in sales volumes from the 2001 fiscal  year,
the  absence  of  growth  in sales of higher  technology,  higher
margin  products, which was only slightly offset by increases  in
market share with certain key electronic materials customers  and
inefficiencies caused by operating certain facilities  at  levels
below   their  designed  manufacturing  capacity.  Although   the
Company's  cost of sales decreased significantly as a  result  of
lower  production volumes and cost reduction measures implemented
by  the Company, including significant workforce reductions,  the
reduction  of  overtime and the decision to not implement  annual
salary  increases,  the declines in sales and production  volumes
resulted  in  lower volumes to absorb fixed overhead  costs  and,
consequently, an increase in the cost of sales as a percentage of
net sales in the 2002 fiscal year.

       Although  selling,  general  and  administrative  expenses
declined by $15.5 million, or by 31%, during the 2002 fiscal year
compared with the 2001 fiscal year, these expenses, measured as a
percentage  of  sales,  were 14.9% during the  2002  fiscal  year
compared  with 9.5% during the 2001 fiscal year. The increase  in
selling,  general and administrative expenses as a percentage  of
sales in the 2002 fiscal year resulted from proportionately lower
sales compared to the 2001 fiscal year.

      For  the reasons set forth above, for the 2002 fiscal year,
income  from  operations,  including the  non-recurring,  pre-tax
charges,  described  above, related to  the  realignment  of  the
operations of the Company's German business unit, the sale of NTI
and  the closure of a related support facility and severance  for
workforce  reductions  at  the Company's  continuing  operations,
declined  to a loss of $42.0 million, and income from operations,
before the non-recurring, pre-tax charges, declined to a loss  of
$22.6  million,  in  both cases compared to  a  profit  of  $67.8
million for the 2001 fiscal year.

        Interest  and  other income, net, principally  investment
income,  declined  34% to $5.5 million for the 2002  fiscal  year
from  $8.4  million  for the 2001 fiscal year.  The  decrease  in
investment  income  was  attributable to the  reduction  in  cash
available  for  investment  and lower prevailing  interest  rates
during  the  2002  fiscal  year. The Company's  investments  were
primarily short-term taxable instruments. The Company incurred no
interest  expense during the 2002 fiscal year compared with  $5.6
million  during  the  2001 fiscal year.  The  Company's  interest
expense  was  related  primarily to its  $100  million  principal
amount of 5.5% Convertible Subordinated Notes due 2006, issued in
1996,  $2,328,000  principal amount of which was  converted  into
82,750  shares  of the Company's common stock prior  to  February
25,2001,  the end of the Company's 2001 fiscal year,  $95,934,000
of  which  was  converted into 3,410,908 shares of the  Company's
common  stock  on  March  1, 2001, and $1,738,000  of  which  was
redeemed by the Company for cash on March 2, 2001. See "Liquidity
and Capital Resources" elsewhere in this Item 7.

      The  Company's effective income tax rate was 30.0% for  the
2002 fiscal year and the 2001 fiscal year.

      Net  earnings for the 2002 fiscal year, including the  non-
recurring,  pre-tax  charges, described  above,  related  to  the
realignment  of  the operations of the Company's German  business
unit,  the  sale  of  NTI and the closure of  a  related  support
facility  and severance for workforce reductions at the Company's
continuing  operations, declined to a net loss of $25.5  million,
and  net  earnings,  before the non-recurring,  pre-tax  charges,
declined  to a net loss of $11.9 million, in both cases from  net
earnings of $49.4 million for the 2001 fiscal year.

      Basic  and diluted earnings per share decreased from  $3.10
and  $2.65, respectively, for the 2001 fiscal year to a loss  per
share  of $1.31 including the non-recurring, pre-tax charges  and
to  a  loss per share of $0.61 before the non-recurring,  pre-tax
charges for the 2002 fiscal year.

      The  declines in net earnings and earnings per  share  were
primarily  attributable  to  the  decline  in  the  profit   from
operations and the charge for the closure of the business unit in
Arizona  which  formerly  supplied Delco Electronics  Corporation
with semi-finished multilayer circuit boards.

Fiscal Year 2001 Compared with Fiscal Year 2000:

      The  Company's  electronic materials business  was  largely
responsible for the dramatic improvement in the Company's results
of  operations for the fiscal year ended February 25,  2001.  The
North  American,  Asian  and European markets  for  sophisticated
printed  circuit materials were extremely strong during the  2001
fiscal  year,  and the Company's electronic materials  operations
located in all three geographic areas performed well as a result.

      The Company's results of operations and margins improved in
the  2001  fiscal  year principally as a result  of  the  optimal
utilization  of the electronic materials business'  manufacturing
resources  and  the business' increase in its market  share  with
certain  key  customers  and increase  in  its  sales  of  higher
technology, higher margin products.

     Results of Operations

      Net  sales  for  the fiscal year ended  February  25,  2001
increased  23%  to  $522.2 million from $425.3  million  for  the
fiscal  year ended February 27, 2000. This increase in sales  was
principally the result of higher volume of materials shipped  and
an increase in sales of higher technology products.

      The  Company's  foreign  operations  accounted  for  $209.3
million  of sales, or 40% of the Company's total sales worldwide,
during  the  2001  fiscal year compared with  $159.1  million  of
sales,  or  37% of total sales worldwide, during the 2000  fiscal
year.  Sales by the Company's foreign operations during the  2001
fiscal year increased 32% from the 2000 fiscal year. The increase
in  sales by the Company's foreign operations in the 2001  fiscal
year was due to increases in sales by both the Asian and European
operations of the Company.

      The  gross  margin  for the Company's continuing  worldwide
operations  was 22.5% during the 2001 fiscal year  compared  with
17.3%  for the 2000 fiscal year. The increase in the gross margin
was attributable to efficiencies achieved by operating facilities
at  levels  close to their designed capacity in the  2001  fiscal
year, the continuing growth in sales of higher technology, higher
margin  products as a percentage of total sales and increases  in
market share with certain key electronic materials customers.

      Selling, general and administrative expenses, measured as a
percentage  of  sales,  were 9.5% during  the  2001  fiscal  year
compared  with  10.7% during the 2000 fiscal year. This  decrease
was  a result of the partially fixed nature of these expenses and
the Company's increased sales in the 2001 fiscal year.

      For the reasons set forth above, profit from operations for
the  2001 fiscal year increased 190% to $67.8 million from  $23.4
million for the 2000 fiscal year.

      Interest  and other income, principally investment  income,
increased 25% to $8.4 million for the 2001 fiscal year from  $6.7
million  for  the  2000 fiscal year. The increase  in  investment
income   was   attributable  to  increased  cash  available   for
investment and higher prevailing interest rates during  the  2001
fiscal  year. The Company's investments were primarily short-term
taxable  instruments and government securities. Interest  expense
for  the  2001  fiscal year was $5.6 million compared  with  $5.7
million  during  the  2000 fiscal year.  The  Company's  interest
expense  was  related  primarily to its  $100  million  principal
amount of 5.5% Convertible Subordinated Notes due 2006 issued  in
February 1996. See "Liquidity and Capital Resources" elsewhere in
this Item 7.

      The Company's effective income tax rate for the 2001 fiscal
year was 30.0% compared with 25.0% for the 2000 fiscal year. This
increase in the effective tax rate was primarily the result of  a
change in the Company's income mix among the tax jurisdictions in
which the Company does business.

      Net  earnings  for the 2001 fiscal year increased  170%  to
$49.4  million from $18.3 million for the 2000 fiscal year. Basic
and  diluted  earnings per share increased to  $3.10  and  $2.65,
respectively,  for  the 2001 fiscal year from  $1.16  and  $1.12,
respectively,  for  the 2000 fiscal year. This  increase  in  net
earnings and earnings per share was primarily attributable to the
increase  in the profit from operations offset, in part,  by  the
higher effective tax rate.

Liquidity and Capital Resources:

       At  March  3,  2002,  the  Company's  cash  and  temporary
investments were $151.4 million compared with $155.7  million  at
February 25, 2001, the end of the Company's 2001 fiscal year. The
decrease  in the Company's cash and investment position at  March
3,  2002 was attributable to reduced cash provided from operating
activities  and  cash used for the purchase of fixed  assets,  as
discussed  below. The Company's working capital  (which  includes
cash  and  temporary investments) was $167.0 million at March  3,
2002  compared  with  $188.5 million at February  25,  2001.  The
decrease at March 3, 2002 compared with February 25, 2001 was due
principally  to  lower  cash and temporary investments,  accounts
receivable  and  inventories, offset in  part  by  lower  current
liabilities. The decrease in accounts receivable, inventories and
current  liabilities at March 3, 2002 compared with February  25,
2001  was  a result principally of reduced operating activity  in
support of lower sales volumes. The Company's current ratio  (the
ratio of current assets to current liabilities) was 4.9 to  1  at
March 3, 2002 compared with 3.4 to 1 at February 25, 2001.

      During the 2002 fiscal year, cash provided by the Company's
operations, before depreciation and amortization and before  non-
cash  losses related to the sale and impairment of fixed  assets,
of  $4.3  million was enhanced by a significant net reduction  in
working  capital  items,  resulting  in  $23.4  million  of  cash
provided  from operating activities. A major portion of the  2002
fiscal  year's capital expenditures related to the expansions  of
the   Company's  electronic  materials  facilities  in   Arizona,
California and New York. These expansions increased the Company's
capacity  and  capability  for  the production  of  sophisticated
printed  circuit materials. Net expenditures for property,  plant
and equipment were $22.8 million, $51.8 million and $27.7 million
in  the  2002,  2001  and  2000 fiscal years,  respectively.  The
Company expects the capital expenditures in the 2003 fiscal  year
to  be less than the expenditures in the 2002 fiscal year and  in
the 2001 fiscal year.

      At March 3, 2002, the Company had no long-term debt. During
the  Company's 2001 fiscal year, $2,328,000 principal  amount  of
Notes  was  converted into 82,750 shares of the Company's  common
stock,  and  immediately after the end of the 2001  fiscal  year,
$95,934,000   principal  amount  of  Notes  was  converted   into
3,410,908  shares  of  the  Company's  common  stock,  all  at  a
conversion  price  of $28.125 per share. On March  2,  2001,  the
Company  redeemed  $1,738,000 principal amount  of  Notes  for  a
redemption  price of $1,000.15 (including accrued  interest)  for
each   $1,000  principal  amount  Note  pursuant  to  a  previous
announcement  that on March 2, 2001 it would redeem  all  of  the
outstanding Notes that were not converted on or before  March  1,
2001.   See  Note  6  of  the  Notes  to  Consolidated  Financial
Statements in Item 8 of this Report.

      The  Company  believes  its  financial  resources  will  be
sufficient, for the foreseeable future, to provide for  continued
investment  in working capital and property, plant and  equipment
and for general corporate purposes. Such resources would also  be
available  for  appropriate acquisitions and other expansions  of
the Company's business.

     The Company is not aware of any circumstances or events that
are  reasonably likely to occur that could materially affect  its
liquidity.

     The  Company's liquidity is not dependent on the use of, and
the  Company  is not engaged in, any off-balance sheet  financing
arrangements, such as securitization of receivables or  obtaining
access to assets through special purpose entities.

     The  Company's contractual obligations and other  commercial
commitments  to  make future payments under  contracts,  such  as
lease agreements, consist only of the operating lease commitments
described  in  Note  13  of the Notes to  Consolidated  Financial
Statements included elsewhere in this Report. The Company has  no
long-term debt, capital lease obligations, unconditional purchase
obligations  or other long-term obligations, standby  letters  of
credit,  guarantees,  standby  repurchase  obligations  or  other
commercial  commitments or contingent commitments, other  than  a
standby  letter of credit in the amount of $1,042,000  to  secure
the   Company's  obligations  under  its  workers'   compensation
insurance program.

Environmental Matters:

      The  Company is subject to various federal, state and local
government  requirements  relating  to  the  protection  of   the
environment. The Company believes that, as a general matter,  its
policies,  practices  and  procedures are  properly  designed  to
prevent  unreasonable risk of environmental damage and  that  its
handling,  manufacture, use and disposal of  hazardous  or  toxic
substances are in accord with environmental laws and regulations.
However,  mainly  because of past operations  and  operations  of
predecessor  companies, which were generally in  compliance  with
applicable  laws at the time of the operations in  question,  the
Company, like other companies engaged in similar businesses, is a
party to claims by government agencies and third parties and  has
incurred remedial response and voluntary cleanup costs associated
with environmental matters. Additional claims and costs involving
past  environmental matters may continue to arise in the  future.
It  is the Company's policy to record appropriate liabilities for
such matters when remedial efforts are probable and the costs can
be reasonably estimated.

     In the 2002, 2001 and 2000 fiscal years, the Company charged
approximately  $0.2  million,  $0.3  million  and  $0.2  million,
respectively,  against pre-tax income for remedial  response  and
voluntary  cleanup  costs (including legal  fees).  While  annual
expenditures have generally been constant from year to year,  and
may  increase over time, the Company expects it will be  able  to
fund such expenditures from cash flow from operations. The timing
of  expenditures  depends  on  a  number  of  factors,  including
regulatory  approval of cleanup projects, remedial techniques  to
be  utilized and agreements with other parties. At March 3, 2002,
the  recorded  liability in accrued liabilities for environmental
matters  was $4.0 million compared with $4.4 million at  February
25, 2001.

      Management does not expect that environmental matters  will
have   a  material  adverse  effect  on  the  liquidity,  capital
resources,  business or consolidated financial  position  of  the
Company.  See  Note  13  of the Notes to  Consolidated  Financial
Statements included in Item 8 of this Report for a discussion  of
the  Company's  commitments  and contingencies,  including  those
related to environmental matters.

Critical Accounting Policies and Estimates:

       In   response   to   financial  reporting   release,   FR-
60,"Cautionary   Advice  Regarding  Disclosure   About   Critical
Accounting  Policies",  issued by  the  Securities  and  Exchange
Commission  in  December  2001,  the  following  information   is
provided   regarding  critical  accounting  policies   that   are
important  to  the  Consolidated Financial  Statements  and  that
entail,   to   a  significant  extent,  the  use  of   estimates,
assumptions and the application of management's judgment.

     General

     The  Company's  discussion  and analysis  of  its  financial
condition  and results of operations are based upon the Company's
consolidated  financial statements, which have been  prepared  in
accordance with accounting principles generally accepted  in  the
United  States.  The  preparation of these  financial  statements
requires the Company to make estimates, assumptions and judgments
that affect the reported amounts of assets, liabilities, revenues
and   expenses   and   the  related  disclosure   of   contingent
liabilities.  On  an  on-going basis, the Company  evaluates  its
estimates,  including  those related  to  sales  allowances,  bad
debts, inventories, valuation of long-lived assets, income taxes,
restructuring, pensions and other employee benefit programs,  and
contingencies and litigation. The Company bases its estimates  on
historical experience and on various other assumptions  that  are
believed to be reasonable under the circumstances, the results of
which  form  the  basis for making judgments about  the  carrying
values  of  assets and liabilities that are not readily  apparent
from   other  sources.  Actual  results  may  differ  from  these
estimates under different assumptions or conditions.

     The Company believes the following critical accounting
policies affect its more significant judgments and estimates used
in the preparation of its consolidated financial statements.

     Sales Allowances

      The  Company  provides  for the estimated  costs  of  sales
allowances  at  the time such costs can be reasonably  estimated.
The  Company  is  focused on manufacturing  the  highest  quality
electronic  materials  and other products  possible  and  employs
stringent  manufacturing  process controls  and  works  with  raw
material  suppliers  who have dedicated themselves  to  complying
with  the  Company's  specifications and technical  requirements.
However,  if the quality of the Company's products declined,  the
Company may incur higher sales allowances.

     Bad Debt

     The  Company maintains allowances for doubtful accounts  for
estimated losses resulting from the inability of its customers to
make  required  payments.  If  the  financial  condition  of  the
Company's  customers  were  to  deteriorate,  resulting   in   an
impairment   of  their  ability  to  make  payments,   additional
allowances may be required.

     Inventory

     The   Company  writes  down  its  inventory  for   estimated
obsolescence  or  unmarketability  based  upon  the  age  of  the
inventory  and assumptions about future demand for the  Company's
products  and  market  conditions. If  actual  demand  or  market
conditions are less favorable than those projected by management,
additional inventory write-downs may be required.

     Valuation of Long-lived Assets

     The  Company  assesses the impairment of  long-lived  assets
whenever  events  or changes in circumstances indicate  that  the
carrying  value of such assets may not be recoverable.  Important
factors that could trigger an impairment review include, but  are
not  limited to, significant negative industry or economic trends
and  significant  changes in the use of the Company's  assets  or
strategy of the overall business.

     Income Taxes

     Carrying  value  of  the Company's net deferred  tax  assets
assumes  that  the  Company will be able to  generate  sufficient
future  taxable  income  in certain tax jurisdictions,  based  on
estimates  and  assumptions. If these estimates  and  assumptions
change  in  the  future, the Company may be  required  to  record
additional  valuation allowances against its deferred tax  assets
resulting  in  additional  income tax expense  in  the  Company's
consolidated  statement of operations. Management  evaluates  the
realizability of the deferred tax assets quarterly  and  assesses
the need for additional valuation allowances quarterly.

     Restructuring

     During  the  fiscal  year ended March 3, 2002,  the  Company
recorded   significant   reserves   in   connection   with    the
restructuring relating to the sale of Nelco Technology, Inc., the
closure  of  a  related support facility and the  realignment  of
Dielektra,  GmbH. These reserves include estimates pertaining  to
employee  separation  costs  and the settlements  of  contractual
obligations  resulting from the Company's actions.  Although  the
Company does not anticipate significant changes, the actual costs
incurred by the Company may differ from these estimates.

     Contingencies and Litigation

     The  Company  is  subject to a small number of  proceedings,
lawsuits  and other claims related to environmental,  employment,
product and other matters. The Company is required to assess  the
likelihood of any adverse judgments or outcomes in these  matters
as  well  as potential ranges of probable losses. A determination
of   the   amount  of  reserves  required,  if  any,  for   these
contingencies  is made after careful analysis of each  individual
issue. The required reserves may change in the future due to  new
developments  in  each matter or changes in approach  such  as  a
change in settlement strategy in dealing with these matters.

     Pension and Other Employee Benefit Programs

     The  Company's subsidiary in Europe has significant  pension
costs  that are developed from actuarial valuations. Inherent  in
these valuations are key assumptions including discount rates and
wage inflation rates. The Company is required to consider current
market  conditions, including changes in interest rates and  wage
costs,  in  selecting these assumptions. Changes in  the  related
pension  costs  may  occur in the future in addition  to  changes
resulting  from  fluctuations in the Company's related  headcount
due to changes in the assumptions.

     The  Company's obligations for workers' compensation  claims
and  employee-health care benefits are effectively  self-insured.
The  Company uses an insurance company administrator  to  process
all  such  claims and benefits. The Company accrues its  workers'
compensation liability based upon the claim reserves  established
by  the third-party administrator and historical experience.  The
Company's employee health insurance benefit liability is based on
its historical claims experience.

     The  Company  and certain of its subsidiaries  have  a  non-
contributory  profit  sharing  retirement  plan  covering   their
regular   full-time   employees.  In  addition,   the   Company's
subsidiaries   have  various  bonus  and  incentive  compensation
programs,   most   of  which  are  determined   at   management's
discretion.

     The  Company's  reserves associated with these  self-insured
liabilities  and benefit programs are reviewed by management  for
adequacy at the end of each reporting period.




Factors That May Affect Future Results.

      The  Private  Securities  Litigation  Reform  Act  of  1995
provides  a  "safe  harbor"  for  forward-looking  statements  to
encourage  companies  to  provide prospective  information  about
their  companies  without fear of litigation  so  long  as  those
statements  are identified as forward-looking and are accompanied
by meaningful cautionary statements identifying important factors
that  could cause actual results to differ materially from  those
projected in the statement. Certain portions of this Report which
do  not  relate to historical financial information may be deemed
to  constitute  forward-looking statements that  are  subject  to
various  factors  which  could cause  actual  results  to  differ
materially  from Park's expectations or from results which  might
be projected, forecasted, estimated or budgeted by the Company in
forward-looking  statements.  Accordingly,  the  Company   hereby
identifies the following important factors which could cause  the
Company's  actual  results  to differ materially  from  any  such
results which might be projected, forecast, estimated or budgeted
by the Company in forward-looking statements.

        .     The  Company's  customer base is  concentrated,  in
        part,  because the Company's business strategy  has  been
        to  develop  long-term relationships with a select  group
        of  customers.  During the Company's  fiscal  year  ended
        March  3,  2002,  the  Company's  ten  largest  customers
        accounted  for  approximately  59%  of  net  sales.   The
        Company  expects that sales to a relatively small  number
        of  customers will continue to account for a  significant
        portion  of its net sales for the foreseeable  future.  A
        loss  of  one or more of such key customers could  affect
        the  Company's  profitability.  See  "Business-Electronic
        Materials Operations-Customers and End Markets"  in  Item
        1  of  this Report, "Legal Proceedings" in Item 3 of this
        Report  and  "Management's  Discussion  and  Analysis  of
        Financial Condition and Results of Operations" in Item  7
        of  this Report for discussions of the loss of a key  cus
        tomer early in the 1999 fiscal year.

        .     The  Company's  business is  dependent  on  certain
        aspects  of the electronics industry, which is a cyclical
        industry  and which has experienced recurring  downturns.
        The  downturns, such as occurred in the first quarter  of
        the  Company's fiscal year ended March 2, 1997 and in the
        first  quarter of the Company's fiscal year  ended  March
        3,  2002, can be unexpected and have often reduced demand
        for, and prices of, electronic materials.

        .     The Company's operating results are affected  by  a
        number  of factors, including various factors beyond  the
        Company's   control.   Such  factors   include   economic
        conditions  in  the electronics industry, the  timing  of
        customer orders, product prices, process yields, the  mix
        of  products  sold and maintenance-related  shutdowns  of
        facilities.  Operating results also can be influenced  by
        development  and  introduction of new  products  and  the
        costs associated with the start-up of new facilities.

        .     The Company's production processes require the  use
        of  substantial amounts of gas and electricity, the  cost
        and  available supply of which are beyond the control  of
        the  Company. Changes in the cost or availability of  gas
        or  electricity could materially increase  the  Company's
        cost of operations.


        .     Rapid technological advances in semiconductors  and
        electronic equipment have placed rigorous demands on  the
        electronic  materials manufactured  by  the  Company  and
        used  in  printed circuit board production. The Company's
        operating  results  will  be affected  by  the  Company's
        ability  to  maintain and increase its technological  and
        manufacturing  capability and expertise in  this  rapidly
        changing industry.

        .     The  electronic  materials  industry  is  intensely
        competitive  and  the Company competes worldwide  in  the
        market  for  materials used in the production of  complex
        multilayer   printed   circuit  boards.   The   Company's
        principal competitors are substantially larger  and  have
        greater  financial resources than the  Company,  and  the
        Company's  operating  results will  be  affected  by  its
        ability  to  maintain  its competitive  position  in  the
        industry.

        .     There  are a limited number of qualified  suppliers
        of  the  principal materials used by the Company  in  its
        manufacture    of    electronic    materials    products.
        Substitutes   for   these  products   are   not   readily
        available,  and  in  the  recent  past  there  have  been
        shortages in the market for certain of these materials.

        .     The  Company  typically does not  obtain  long-term
        purchase  orders  or  commitments.  Instead,  it   relies
        primarily  on continual communication with its  customers
        to  anticipate  the future volume of purchase  orders.  A
        variety  of  conditions, both specific to the  individual
        customer   and   generally   affecting   the   customer's
        industry, can cause a customer to reduce or delay  orders
        previously anticipated by the Company.

        .     The  Company, from time to time, is engaged in  the
        expansion of certain of its manufacturing facilities  for
        electronic  materials.  The  anticipated  costs  of  such
        expansions  cannot be determined with precision  and  may
        vary  materially from those budgeted. In  addition,  such
        expansions  will increase the Company's fixed costs.  The
        Company's  future profitability depends upon its  ability
        to  utilize  its manufacturing capacity in  an  effective
        manner.

        .     The Company's business is capital intensive and, in
        addition,  the  introduction of  new  technologies  could
        substantially    increase    the    Company's     capital
        expenditures. In order to remain competitive the  Company
        must  continue to make significant investments in capital
        equipment  and expansion of operations. This may  require
        that  the  Company continue to be able to access  capital
        on terms acceptable to the Company.

        .     The  Company may acquire businesses, product  lines
        or  technologies that expand or complement those  of  the
        Company.  The integration and management of  an  acquired
        company  or  business may strain the Company's management
        resources   and   technical,  financial   and   operating
        systems. In addition, implementation of acquisitions  can
        result  in  large  one-time charges and  costs.  A  given
        acquisition,  if consummated, may materially  affect  the
        Company's  business, financial condition and  results  of
        operations.

        .     The  Company's international operations are subject
        to  risks,  including  unexpected changes  in  regulatory
        requirements,   exchange   rates,   tariffs   and   other
        barriers,   political   and  economic   instability   and
        potentially adverse tax consequences.

        .     A  portion of the sales and costs of the  Company's
        international  operations are denominated  in  currencies
        other  than  the  U.S.  dollar and  may  be  affected  by
        fluctuations in currency exchange rates.

        .      The  Company's  success  is  dependent  upon   its
        relationship   with   key   management   and    technical
        personnel.

        .     The  Company's future success depends in part  upon
        its  intellectual  property which the  Company  seeks  to
        protect  through  a  combination of contract  provisions,
        trade secret protections, copyrights and patents.

        .     The Company's production processes require the use,
        storage,  treatment  and disposal  of  certain  materials
        which   are   considered   hazardous   under   applicable
        environmental  laws  and  the Company  is  subject  to  a
        variety  of  regulatory  requirements  relating  to   the
        handling  of such materials and the release of  emissions
        and   effluents  into  the  environment.  Other  possible
        developments,  such  as  the  enactment  or  adoption  of
        additional   environmental   laws,   could   result    in
        substantial costs to the Company.

        .     The market price of the Company's securities can be
        subject  to  fluctuations  in  response  to  quarter   to
        quarter  variations  in  operating  results,  changes  in
        analysts'  earnings estimates, market conditions  in  the
        electronic   materials  industry,  as  well  as   general
        economic  conditions and other factors  external  to  the
        Company.

        .     The  Company's results could be affected by changes
        in  the  Company's accounting policies and  practices  or
        changes  in the Company's organization, compensation  and
        benefit  plans,  or  changes in  the  Company's  material
        agreements or understandings with third parties.

Item 7A.Quantitative  and  Qualitative Disclosures  About  Market
        Risk.

            The Company is exposed to market risks for changes in
foreign currency exchange rates and interest rates. The Company's
primary  foreign  currency  exchange  exposure  relates  to   the
translation  of the financial statements of foreign  subsidiaries
using  currencies other than the U.S. dollar as their  functional
currency. The Company does not believe that a 10% fluctuation  in
foreign  exchange rates would have had a material impact  on  its
consolidated  results  of operations or financial  position.  The
exposure to market risks for changes in interest rates relates to
the  Company's  short-term investment portfolio. This  investment
portfolio   is  managed  by  outside  professional  managers   in
accordance   with  guidelines  issued  by  the   Company.   These
guidelines are designed to establish a high quality fixed  income
portfolio   of   government  and  highly  rated  corporate   debt
securities  with  a maximum weighted maturity of  less  than  one
year.  The  Company does not use derivative financial instruments
in its investment portfolio. Based on the average maturity of the
investment  portfolio at the end of the 2002 fiscal  year  a  10%
increase  in  short  term interest rates would  not  have  had  a
material  impact  on the consolidated results  of  operations  or
financial position of the Company.

Item 8. Financial Statements and Supplementary Data.

         The  Company's Financial Statements begin  on  the  next
page.



REPORT OF INDEPENDENT AUDITORS





To the Board of Directors and Stockholders of
Park Electrochemical Corp.
Lake Success, New York


We  have audited the accompanying consolidated balance sheets  of
Park  Electrochemical Corp. and subsidiaries as of March 3,  2002
and February 25, 2001 and the related consolidated statements  of
operations, stockholders' equity, and cash flows for each of  the
three  years  in the period ended March 3, 2002. Our audits  also
included the financial statement schedule listed in the Index  at
Item 14(a)(2). These financial statements and financial statement
schedule are the responsibility of the Company's management.  Our
responsibility  is  to  express an  opinion  on  these  financial
statements and financial statement schedule based on our audits.

We  conducted  our  audits in accordance with auditing  standards
generally accepted in the United States. Those standards  require
that we plan and perform the audit to obtain reasonable assurance
about  whether  the  financial statements are  free  of  material
misstatement.  An  audit includes examining,  on  a  test  basis,
evidence  supporting the amounts and disclosures in the financial
statements.  An  audit  also includes  assessing  the  accounting
principles used and significant estimates made by management,  as
well  as evaluating the overall financial statement presentation.
We  believe  that our audits provide a reasonable basis  for  our
opinion.

In our opinion, the consolidated financial statements referred to
above  present fairly, in all material respects, the consolidated
financial position of Park Electrochemical Corp. and subsidiaries
as  of  March  3, 2002 and February 25, 2001 and the consolidated
results of their operations and their cash flows for each of  the
three years in the period ended March 3, 2002, in conformity with
accounting  principles generally accepted in the  United  States.
Also,  in  our opinion, the related financial statement schedule,
when  considered in relation to the basic consolidated  financial
statements  taken  as a whole, presents fairly  in  all  material
respects the information set forth therein.



                                        ERNST & YOUNG LLP


New York, New York
April 22, 2002









<table>
PARK ELECTROCHEMICAL CORP. AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS
(In thousands, except share and per share amounts)

<caption>

                                      March 3,   February 25,
                                        2002        2001
<s>                                  <c>         <c>
ASSETS
Current assets:
 Cash and cash equivalents           $99,492       $123,726

 Marketable securities (Note 2)       51,917         32,017

 Accounts receivable, less
 allowance for doubtful accounts
 of $1,817 and $2,074, respectively   33,628         71,105

 Inventories (Note 3)                 13,242         32,307

 Prepaid expenses and other
 (Note 7)                             12,082          9,456
                                    ---------       ---------
   Total current assets              210,361        268,611

Property, plant and equipment,
net of accumulated depreciation
and amortization (Notes 4, 10
and 11)                              149,810        159,309

Other assets (Note 7)                    473          2,661

   Total                            $360,644       $430,581
                                    =========      =========
LIABILITIES AND STOCKHOLDERS'
EQUITY
Current liabilities:
 Accounts payable                   $ 14,098       $ 29,481

 Accrued liabilities (Notes 5
 and 13)                              27,862         39,052

 Income taxes payable                  1,401         11,567
                                     --------       --------
   Total current liabilities          43,361         80,100

Long-term debt (Note 6)                 -            97,672

Deferred income taxes (Note 7)        13,054         12,679

Deferred pension liability and
other (Note 12)                       11,683         11,224

Commitments and contingencies
(Notes 12 and 13)

Stockholders' equity (Notes 6,
8, 9 and 12):

Preferred stock, $1 par value
per share-authorized, 500,000
shares; issued, none                    -              -

Common stock, $.10 par value
per share-authorized, 60,000,000
shares; issued, 20,369,986 shares      2,037          2,037

Additional paid-in capital           131,138         57,318

 Retained earnings                   172,953        203,150

 Accumulated other non-owner changes  (7,890)        (5,764)
                                     --------       --------
                                     298,238        256,741
 Less treasury stock, at cost,
  877,163 and 4,441,359
  shares, respectively                (5,692)       (27,835)
                                     --------      ---------

   Total stockholders' equity        292,546        228,906
                                    ---------      ---------
   Total                            $360,644       $430,581
                                    =========      =========
See notes to consolidated financial statements.
 <fn>
</table>


<table>
PARK ELECTROCHEMICAL CORP. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF OPERATIONS
(In thousands, except per share amounts)

<caption>
                                   Fiscal Year Ended
                             March 3,    February 25,   February 27,
                               2002         2001            2000
<s>                         <c>         <c>             <c>

Net sales                   $230,060      $522,197       $425,261

Cost of sales                218,265       404,527        351,841
                            ---------     ---------      --------
Gross profit                  11,795       117,670         73,420

Selling, general and
administrative expenses       34,360        49,897         45,508

Loss on sale of NTI and
closure of related
support facility (Note 10)    15,707          -              -

Restructuring and
severance charges (Note 11)    3,727          -              -

Closure of plumbing
hardware business (Note 16)     -             -            4,464
                             --------      --------      --------
(Loss)/profit from
operations                   (41,999)       67,773        23,448
                             --------      --------      --------
Other income:
 Interest and other
 income, net                   5,543         8,419         6,654

 Interest expense (Note 6)      -            5,593         5,720
                             --------      --------      --------
 Total other income            5,543         2,826           934
                             --------      --------      --------
(Loss)/earnings before
income taxes                 (36,456)       70,599        24,382
Income taxes (Note 7)        (10,937)       21,180         6,085
                            ---------     ---------     --------
Net (loss)/earnings         $(25,519)     $ 49,419      $ 18,297
                            =========     =========     =========
(Loss)/earnings per share
(Note 9):
 Basic                        $(1.31)        $3.10         $1.16
 Diluted                      $(1.31)        $2.65         $1.12
<fn>
See notes to consolidated financial statements.
</table>












<table>
PARK ELECTROCHEMICAL CORP. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY
(In thousands, except share and per share amounts)
<caption>


                                                      Additional
                                     Common Stock       Paid-in    Retained
                                   Shares     Amount    Capital    Earnings
<s>                               <c>          <c>      <c>        <c>
Balance, February 28, 1999      20,369,986    $2,037    $52,429    $142,336
 Net earnings                                                        18,297
 Exchange rate changes
 Change in pension
liability adjustment
 Market revaluation
 Stock options exeercised                                 1,686
 Cash dividends ($.21
 per share)                                                          (3,325)
 Comprehensive income          __________    ______     _______    _________
Balance, February 27, 2000     20,369,986     2,037      54,115     157,308
 Net earnings                                                        49,419
 Exchange rate changes
 Change in pension
liability adjustment
 Market revaluation
 Conversion of long-term debt                             1,810
 Stock options exercised                                  1,393
 Purchase of treasury stock
 Cash dividends ($.23
 per share)                                              (3,577)
 Comprehensive income         __________    ______       _______    _________
Balance, February 25, 2001    20,369,986     2,037       57,318       203,150
 Net loss                                                             (25,519)
 Exchange rate changes
 Change in pension
 liability adjustment
 Market revaluation
 Conversion of long-term debt                            72,634
 Stock options exercised                                  1,186
 Purchase of treasury stock
 Cash dividends ($.24
 per share)                                                           (4,678)
 Comprehensive loss
                             __________    ______      ________     _________
Balance, March 3, 2002       20,369,986    $2,037      $131,138     $172,953
<fn>
See notes to consolidated financial
statements.
</table>





<table>
PARK ELECTROCHEMICAL CORP. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY
(In thousands, except share and per share amounts)
<caption>

                            Accumulated
                             Other Non-                              Comprehen-
                               Owner           Treasury Stock           sive
                              Changes       Shares       Amount        Income
<s>                         <c>          <c>          <c>            <c>
Balance, February 28, 1999   $(1,802)     4,887,569    $(30,354)
 Net earnings                                                         $ 18,297
 Exchange rate changes        (3,407)                                   (3,407)
 Change in pension
 liability adjustment            149                                       149
 Market revaluation             (231)                                     (231)
 Stock options exercised                   (215,339)      1,303
 Cash dividends ($.21                                                 _________
 per share)
 Comprehensive income        ________      _________     ________     $ 14,808
Balance, February 27, 2000    (5,291)      4,672,230     (29,051)     =========
 Net earnings                                                          $49,419
 Exchange rate changes        (2,255)                                   (2,255)
 Change in pension
 liability adjustment          1,481                                     1,481
 Market revaluation              301                                       301
 Conversion of long-term debt                (82,750)        519
 Stock options exercised                    (156,666)        978
 Purchase of treasury stock                    8,545        (281)
 Cash dividends ($.23                                                 _________
 per share)
 Comprehensive income        ________       _________     _______     $ 48,946
Balance, February 25, 2001    (5,764)       4,441,359    (27,835)     =========
 Net loss                                                             $(25,519)
 Exchange rate changes        (1,257)                                   (1,257)
 Change in pension
 liability adjustment           (802)                                     (802)
 Market revaluation              (67)                                      (67)
 Conversion of long-term debt              (3,411,204)    21,381
 Stock options exercised                     (162,830)     1,027
 Purchase of treasury stock                     9,838       (265)
 Cash dividends ($.24                                                 _________
 per share)
 Comprehensive loss                                                   $(27,645)
                             ________      __________   __________    =========
Balance, March 3, 2002       $(7,890)        877,163    $  (5,692)
<fn>
See notes to consolidated financial
statements.
</table>


<table>
PARK ELECTROCHEMICAL CORP. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS
(In thousands)
<caption>
                                                    Fiscal Year Ended
                                            March 3,   February 25,   February 27.
                                             2002         2001           2000
<s>                                       <c>           <c>           <c>
Cash flows from operating
activities:
 Net (loss)/earnings                      $(25,519)     $ 49,419      $ 18,297
 Adjustments to reconcile net
(loss)/earnings to net cash
provided by operating activities:
  Depreciation and amortization             16,257        16,724        16,264
  Loss on sale of fixed assets              10,636          -             -
  Provision for plumbing business closure     -            -             3,230
  Provision for impairment of fixed assets   2,959         1,146         1,234
  Provision for doubtful accounts
  receivable                                   123           228           725
  Provision for deferred income taxes       (4,690)        2,781           600
  Other, net                                   (63)       (1,026)          107
  Changes in operating assets and
  liabilities:
   Accounts receivable                      36,907        (4,324)      (13,722)
   Inventories                              18,793        (5,410)       (2,831)
   Prepaid expenses and other current assets 4,511        (3,404)          292
   Other assets and liabilities                 29          (476)        1,281
   Accounts payable                        (13,617)        5,004        (5,140)
   Accrued liabilities                      (9,744)       10,599         3,922
   Income taxes payable                    (13,176)        6,141        (2,777)

     Net cash provided by operating
     activities                             23,406        77,402        21,482

Cash flows from investing activities:
 Purchases of property, plant and
 equipment                                 (25,786)      (55,011)      (27,846)
 Proceeds from sales of property,
 plant and equipment                         2,986         3,250           117
 Purchases of marketable securities        (47,355)      (70,144)     (127,677)
 Proceeds from sales and maturities
 of marketable securities                   27,036       117,245       152,388

     Net cash used in investing activities (43,119)       (4,660)       (3,018)

Cash flows from financing activities:
 Redemption of long term debt               (1,738)         -             -
 Dividends paid                             (4,678)       (3,577)       (3,325)
 Proceeds from exercise of stock options     1,959         1,722         2,478

     Net cash used in financing activities  (4,457)       (1,855)         (847)

(Decrease)/increase in cash and cash
equivalents before effect of
exchange rate changes                      (24,170)       70,887        17,617
Effect of exchange rate changes on
cash and cash equivalents                      (64)         (314)       (1,146)

(Decrease)/increase in cash and cash
equivalents                                (24,234)       70,573        16,471

Cash and cash equivalents, beginning
of year                                    123,726        53,153        36,682

Cash and cash equivalents, end of year    $ 99,492      $123,726      $ 53,153
<fn>
See notes to consolidated financial
statements.
</table>


PARK ELECTROCHEMICAL CORP. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
Three years ended March 3, 2002


1.   SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

       Park   Electrochemical   Corp.   ("Park"),   through   its
subsidiaries  (collectively, the "Company"), is a leading  global
designer  and producer of advanced electronic materials  used  to
fabricate  complex multilayer printed circuit  boards  and  other
electronic  interconnection  systems.  The  Company's  multilayer
printed circuit board materials include copper-clad laminates and
prepregs.  Multilayer printed circuit boards and  interconnection
systems  are used in virtually all advanced electronic  equipment
to  direct,  sequence  and  control  electronic  signals  between
semiconductor  devices and passive components. The  Company  also
designs  and  manufactures specialty adhesive tapes and  advanced
composite materials for the electronics, aerospace and industrial
markets.

     a.   Principles   of   Consolidation  -   The   consolidated
          financial statements include the accounts of  Park  and
          its subsidiaries. All significant intercompany balances
          and transactions have been eliminated.
     b.   Use   of  Estimates  -  The  preparation  of  financial
          statements   in  conformity  with  generally   accepted
          accounting  principles  requires  management  to   make
          estimates  and  assumptions  that  affect  the  amounts
          reported  in  the financial statements and accompanying
          notes.  Actual results may differ from those estimates.
          See  "Critical Accounting Policies and Estimates" under
          "Management's  Discussion  and  Analysis  of  Financial
          Condition and Results of Operations" in Item 8 of  this
          Report.
     c.   Accounting Period - The Company's fiscal year is the 52
          or 53 week period ending the Sunday nearest to the last
          day  of February. The 2002, 2001 and 2000 fiscal  years
          ended  on  March 3, 2002 February 25, 2001 and February
          27,  2000, respectively. Fiscal year 2002 consisted  of
          53 weeks and fiscal years 2001 and 2000 consisted of 52
          weeks.
     d.   Marketable  Securities - All marketable securities  are
          classified  as  available-for-sale and are  carried  at
          fair  value, with the unrealized gains and losses,  net
          of  tax,  included  in comprehensive  income.  Realized
          gains   and   losses,  amortization  of  premiums   and
          discounts,   and  interest  and  dividend  income   are
          included  in other income. The cost of securities  sold
          is based on the specific identification method.
     e.   Inventories  - Inventories are stated at the  lower  of
          cost (first-in, first-out method) or market.
     f.   Revenue Recognition - Revenues are recognized at the time
          product is shipped to the customer.
     g.   Product  Warranties - The Company accrues for defective
          products at the time the existence of the defect is known
          and the amount is reasonably determinable. The Company's
          products are made to specific customer order specifications,
          and there are no future performance requirements for the
          Company's products other than the products' meeting the
          agreed specifications. The amounts of returns and
          allowances resulting from defective or damaged products
          have been approximately 0.5% of sales for each of the
          Company's last three fiscal years.
     h.   Shipping Costs - The amounts paid to third-party shippers
          for transporting products to customers are classified as
          selling expenses. The amounts included in selling, general
          and administrative expenses were approximately $4,034,000,
          $6,485,000 and  $6,483,000 for fiscal years 2002, 2001
          and  2000, respectively.
     i.   Depreciation   and  Amortization  -  Depreciation   and
          amortization are computed principally by the  straight-
          line  method  over the estimated useful  lives  of  the
          related   assets   or,   with  respect   to   leasehold
          improvements, the terms of the leases, if shorter.
     j.   Deferred  Charges - Costs incurred in  connection  with
          the issuance of debt are deferred and included in other
          assets  and  amortized,  using the  effective  interest
          method, over the debt repayment period.
     k.   Income  Taxes - Deferred income taxes are provided  for
          temporary  differences  in  the  reporting  of  certain
          items,  primarily depreciation, for income tax purposes
          as compared with financial accounting purposes.
          United  States ("U.S.") Federal income taxes  have  not
          been    provided   on   the   undistributed    earnings
          (approximately  $95,300,000 at March 3,  2002)  of  the
          Company's   foreign   subsidiaries,   because   it   is
          management's  practice  and  intent  to  reinvest  such
          earnings in the operations of such subsidiaries.
     l.   Foreign  Currency Translation - Assets and  liabilities
          of foreign subsidiaries using currencies other than the
          U.S. dollar as their functional currency are translated
          into  U.S.  dollars at fiscal year-end exchange  rates,
          and  income and expense items are translated at average
          exchange  rates  for  the  period.  Gains  and   losses
          resulting  from  translation are recorded  as  currency
          translation adjustments in comprehensive income.
     m.   Consolidated  Statements of Cash Flows  -  The  Company
          considers  all money market securities and  investments
          with  maturities at the date of purchase of 90 days  or
          less to be cash equivalents.

          Supplemental cash flow information:
<table>
<caption>
                                             Fiscal Year
                                       2002       2001      2000
  <s>                              <c>         <c>        <c>
  Cash paid during the year for:
   Interest                        $2,700,000  $5,593,000 $5,524,000
   Income taxes                     6,847,000  12,281,000  7,976,000
</table>


2.   MARKETABLE SECURITIES
<table>
     The following is a summary of available-for-sale securities:
<caption>
                                             Gross       Gross
                                          Unrealized   Unrealized   Estimated
                             Amortized       Gains       Losses     Fair Value
                                Cost
 <s>                         <c>          <c>           <c>        <c>
 March 3, 2002:
 U.S. Treasury and
 other government securities  $29,956,000   $ 76,000     $ 72,000  $29,960,000
 U.S. corporate debt
 securities                    21,853,000     80,000       49,000   21,884,000
   Total debt securities       51,809,000    156,000      121,000   51,844,000
 Equity securities                  5,000     68,000         -          73,000
                              $51,814,000   $224,000     $121,000  $51,917,000

 February 25, 2001:
 U.S. Treasury and
 other government securities  $ 1,007,000   $ 11,000     $   -     $ 1,018,000
 U.S. corporate debt
 securities                    30,800,000    231,000      102,000   30,929,000
   Total debt securities       31,807,000    242,000      102,000   31,947,000
 Equity securities                  5,000     65,000         -          70,000
                              $31,812,000   $307,000     $102,000  $32,017,000
</table>

     The gross realized gains on the sales of securities were $0,
     $26,000  and  $9,000 for fiscal years 2002, 2001  and  2000,
     respectively,  and the gross realized losses  were  $60,000,
     $0,  and  $11,000  for  fiscal years 2002,  2001  and  2000,
     respectively.

     The  amortized cost and estimated fair value of the debt and
     marketable   equity  securities  at  March   3,   2002,   by
     contractual maturity, are shown below:
<table>
<caption>
                                                   Estimated
                                                      Fair
                                       Cost          Value

     <s>                            <c>            <c>
     Due in one year or less        $ 9,123,000    $ 9,208,000
     Due after one year through
     five years                      42,686,000     42,636,000
                                     51,809,000     51,844,000
     Equity securities                    5,000         73,000
                                    $51,814,000    $51,917,000
</table>


3.   INVENTORIES
<table>
<caption>
                                      March 3,   February 25,
                                       2002          2001
     <s>                           <c>           <c>
     Raw materials                 $ 4,996,000   $14,988,000
     Work-in-process                 2,916,000     5,075,000
     Finished goods                  4,784,000    11,319,000
     Manufacturing supplies            546,000       925,000
                                   $13,242,000   $32,307,000
</table>

4.   PROPERTY, PLANT AND EQUIPMENT
<table>
<caption>
                                      March 3,   February 25,
                                       2002          2001
     <s>                           <c>           <c>
Land, buildings and improvements   $ 60,689,000  $ 48,501,000
Machinery, equipment, furniture
and fixtures                        203,476,000   233,078,000
                                   ------------  ------------
                                    264,165,000   281,579,000
Less accumulated depreciation
and amortizationn                   114,355,000   122,270,000
                                   ------------  ------------
                                   $149,810,000  $159,309,000
</table>

     Depreciation and amortization expense relating to  property,
     plant   and  equipment  was  $16,257,000,  $16,724,000   and
     $16,200,000   for  fiscal  years  2002,   2001   and   2000,
     respectively.  Pretax charges of $2,959,000, $1,146,000  and
     $1,234,000  were  recorded in fiscal years  2002,  2001  and
     2000, respectively, for the write-down of impaired operating
     equipment  to its estimated net realizable value (see  Notes
     10,  11  and  16  below).  Interest expense  capitalized  to
     property,  plant and equipment was $0, $239,000 and  $93,000
     for fiscal years 2002, 2001 and 2000, respectively.

5.   ACCRUED LIABILITIES
<table>
<caption>
                                          March 3,   February 25,
                                           2002         2001
     <s>                               <c>           <c>
     Payroll and payroll related       $ 9,000,000   $12,067,000
     Taxes, other than income taxes        471,000     1,139,000

     Interest                                 -        2,700,000
     Employee benefits                   5,525,000     7,275,000
     Environmental reserve               3,975,000     4,431,000
     Other                               8,891,000    11,440,000
                                       -----------   -----------
                                       $27,862,000   $39,052,000
</table>

6.   LONG-TERM DEBT

     On  February  28,  1996,  the  Company  issued  $100,000,000
     principal amount of 5.5% Convertible Subordinated Notes  due
     2006  (the  "Notes") with interest payable  semiannually  on
     March  1  and September 1 of each year, commencing September
     1,  1996. The Notes were unsecured and subordinated to other
     long-term  debt and were convertible at the  option  of  the
     holder  at  any  time prior to maturity,  unless  previously
     redeemed or repurchased, into shares of the Company's common
     stock  at  $28.125  per share, subject to  adjustment  under
     certain  conditions. The Notes were not  redeemable  at  the
     option of the Company prior to March 1, 1999; at any time on
     or  after such date, the Notes were redeemable at the option
     of the Company, in whole or in part, initially at 102.75% of
     the  principal amount of such Notes redeemed and  thereafter
     at  prices declining to 100% on March 1, 2001, together with
     accrued  interest.  On March 1, 2001, $95,934,000  principal
     amount  of the Notes was converted into 3,410,908 shares  of
     the  Company's  common  stock, and the remaining  $1,738,000
     principal  amount of the Notes was redeemed by  the  Company
     for  cash.  Prior to February 25, 2001, $2,328,000 principal
     amount of the Notes was converted into 82,750 shares of  the
     Company's common stock. At February 25, 2001, the fair value
     of the Notes approximated $109,220,000.

     Foreign lines of credit totaled $2,228,000 at March 3, 2002,
     all   of   which  is  available  to  the  Company's  foreign
     subsidiaries.

7.   INCOME TAXES

     The income tax (benefit)/provision includes the following:
<table>
<caption>
                                      Fiscal Year
                            2002         2001         2000
      <s>               <c>           <c>          <c>
      Current:
       Federal          $(5,901,000)  $ 8,367,000  $2,445,000
       State and local       18,000     1,509,000     339,000
       Foreign             (364,000)    8,523,000   2,587,000
                         (6,247,000)   18,399,000   5,371,000
      Deferred:
       Federal           (4,345,000)    1,722,000    (869,000)
       State and local     (729,000)      259,000     (46,000)
       Foreign              384,000       800,000   1,629,000
                         (4,690,000)    2,781,000     714,000
                       $(10,937,000)  $21,180,000  $6,085,000
</table>

     The  Company's  effective income tax rate differs  from  the
     statutory  U.S. Federal income tax rate as a result  of  the
     following:
<table>
                                              Fiscal Year
                                         2002     2001    2000
      <s>                               <c>       <c>     <c>
      Statutory U.S. Federal tax rate   35.0%     35.0%   35.0%

      State and local taxes, net
      of Federal benefit                 1.3       1.6     0.8

      Foreign tax rate differentials    (5.5)     (8.3)   (9.3)

      Reversal of reserves no
      longer required                     -         -     (3.1)

      Other, net                        (0.8)      1.7     1.6
                                       ------    ------   ------
                                        30.0%     30.0%   25.0%
</table>

     The Company had foreign net operating loss carryforwards  of
     approximately  $58,500,000 and $31,600,000 in  fiscal  years
     2002  and 2001, respectively. Most of the net operating loss
     carryforwards  were acquired in fiscal year  1998  when  the
     Company  purchased  the  capital  stock  of  Dielektra  GmbH
     ("Dielektra"),  a  German corporation  located  in  Cologne,
     Germany.  During fiscal year 2002, an audit  of  Dielektra's
     tax filings relating to tax periods prior to its acquisition
     by  the  Company  was completed. The audit  resulted  in  an
     increase   in  pre-acquisition  net  operating   losses   of
     approximately $25.0 million. Long-term deferred  tax  assets
     arising  from  these  net operating loss carryforwards  were
     valued  at  $0 at both March 3, 2002 and February 25,  2001,
     net  of valuation reserves of approximately $22,217,000  and
     $11,400,000,   respectively.  None  of  the   acquired   net
     operating  loss  carryforwards relate to goodwill  or  other
     intangible assets.

     Approximately  $1,600,000 of the foreign net operating  loss
     carryforwards  expire in varying amounts  from  fiscal  year
     2003  through  fiscal year 2005, and the remainder  have  an
     indefinite expiration.

     At March 3, 2002 and February 25, 2001, current deferred tax
     assets  of  $7,006,000 and $1,844,000,  respectively,  which
     were   primarily  attributable  to  expenses  not  currently
     deductible, were included in other current assets. The long-
     term  deferred tax liabilities consisted primarily of timing
     differences relating to depreciation.

8.   STOCKHOLDERS' EQUITY

     a.   Stock Split and Number of Authorized Shares - On October 10,
       2000, the Company's Board of Directors approved a three-for-two
       stock split in the form of a stock dividend. The stock dividend
       was distributed November 8, 2000 to stockholders of record on
       October 20, 2000. All share and per share data for prior periods
       has been retroactively restated to reflect the stock split. In
       addition,  on October 10, 2000, the Company's stockholders
       approved an increase in the number of authorized shares of common
       stock from 30,000,000 to 60,000,000 shares.

     b.    Stock Options - Under the 1992 Stock Option Plan  (the
       "Plan") approved by the Company's stockholders, directors and key
       employees may be granted options to purchase shares of common
       stock of the Company exercisable at prices not less than the fair
       market value at the date of grant. Options become exercisable 25%
       one  year  from the date of grant, with an additional  25%
       exercisable each succeeding anniversary of the date of grant. On
       July 12, 2000, the Company's stockholders approved an amendment
       to the Plan to increase the aggregate number of shares of Common
       Stock authorized for issuance under the Plan by 450,000 shares.
       Options to purchase a total of 2,625,000 shares of common stock
       were authorized for grant under such Plan. The authority to grant
       additional options under the Plan expired on March 24, 2002.

       The  Company  has  elected  the disclosure  provisions  of
       Statement of Financial Standards No. 123, "Accounting  for
       Stock-Based  Compensation" ("SFAS 123"), and continues  to
       apply   Accounting  Principles  Board  Opinion   No.   25,
       "Accounting  for  Stock Issued to Employees"  ("APB  25"),
       and  related interpretations in accounting for  the  Plan.
       Under  APB  25, because the exercise price of the  granted
       options  is not less than the market price at the date  of
       the grant, no compensation expense is recognized.

       The   weighted  averaged  fair  value  for   options   was
       estimated  at  the  date of grant using the  Black-Scholes
       option-pricing  model to be $8.09 for  fiscal  year  2002,
       $8.40  for  fiscal  year 2001 and $5.77  for  fiscal  year
       2000,  with  the  following weighted average  assumptions:
       risk  free  interest rate of 4.0% for  fiscal  year  2002,
       5.0%  for fiscal year 2001 and 5.5% for fiscal year  2000;
       expected  volatility  factors of  41%,  39%  and  40%  for
       fiscal  years 2002, 2001 and 2000, respectively;  expected
       dividend  yield  of 1.0% for fiscal year  2002,  1.5%  for
       fiscal  year  2001  and  2%  for  fiscal  year  2000;  and
       estimated option lives of 4.0 years for fiscal years  2002
       and  2001  and  3.6 years for fiscal year  2000.  For  the
       purpose  of pro forma disclosures, the effect of  applying
       SFAS  123  on  net  (loss)/income and (loss)/earnings  per
       share   for  fiscal  years  2002,  2001  and  2000   would
       approximate the amounts shown below (in thousands,  except
       EPS data):

     <table>
     <caption>
                          2002                 2001                2000
                      As        Pro         As        Pro       As       Pro
                   Reported    forma     Reported    forma   Reported   forma
<s>                <c>       <c>        <c>        <c>       <c>       <c>
Net (loss)/income  $(25,519) $(26,923)   $49,419    $47,935   $18,297  $17,303
(loss)/income
EPS-basic          $  (1.31) $  (1.38)   $  3.10    $  3.01   $  1.16  $  1.10
EPS-diluted        $  (1.31) $  (1.38)   $  2.65    $  2.58   $  1.12  $  1.07
     </table>

     <table>
       Information with respect to the Plan follows:
     <caption>
                                                             Weighted
                                 Range of                     Average
                                 Exercise     Outstanding     Exercise
                                  Prices        Options         Price
<s>                          <c>              <c>              <c>
Balance, February 28, 1999   $ 3.67 - $18.42   1,141,238       $12.67
Granted                       16.37 -  23.96     346,350        16.71
Exercised                      3.67 -  16.42    (217,589)       11.61
Cancelled                      8.75 -  16.54     (54,205)       15.91

Balance, February 27, 2000   $ 3.67 - $23.96   1,215,794       $13.87
Granted                       15.92 -  43.63     360,075        23.71
Exercised                      3.67 -  18.42    (156,667)       12.79
Cancelled                      4.54 -  16.54     (61,050)       16.16

Balance, February 25, 2001   $ 3.67 - $43.63   1,358,152       $16.50
Granted                       22.62 -  26.77     275,725        23.62
Exercised                      3.67 -  23.96    (162,831)       13.06
Cancelled                      3.67 -  43.63    (227,339)       21.92

Balance, March 3, 2002       $ 4.67 - $43.63   1,243,707       $17.53

Exercisable, March 3, 2002   $ 4.67 - $43.63     645,645       $ 9.56
     </table>

     The   following  table  summarizes  information   concerning
     currently outstanding and exercisable options.

     <table>
     <caption>
                Options Outstanding                  Options Exercisable
                                Weighted
                                Average    Weighted              Weighted
                  Number of    Remaining    Average  Number of   Average
    Range of       Options    Contractual  Exercise   Options    Exercise
Exercise Prices  Outstanding      Life       Price   Exercisable  Price
                                (Years)
<s>     <c>           <c>         <c>      <c>        <c>        <c>
 $ 4.67 -$ 9.99       166,725     1.62     $ 6.56     166,725    $ 6.56
  10.00 - 19.99       731,932     6.48     15.76      454,920     15.56
  20.00 - 43.63       345,050     9.19     26.61       24,000     34.38
                    ---------                         -------
                    1,243,707                         645,645
</table>

     Stock  options available for future grant under the Plan  at
     March  3,  2002  and  February 25,  2001  were  688,710  and
     737,096, respectively.


     c.   Stockholders' Rights Plan - On February  2,  1989,  the
          Company  adopted a stockholders' rights  plan  designed
          to  protect  stockholder interests  in  the  event  the
          Company  is confronted with coercive or unfair takeover
          tactics.  Under the terms of the plan,  as  amended  on
          July  12,  1995,  each  share of the  Company's  common
          stock  held  of record on February 15, 1989  or  issued
          thereafter  received one right. In  the  event  that  a
          person  has acquired, or has the right to acquire,  15%
          (25%  in certain cases) or more of the then outstanding
          common stock of the Company (an "Acquiring Person")  or
          tenders for 15% or more of the then outstanding  common
          stock   of   the  Company,  such  rights  will   become
          exercisable,  unless  the Board of Directors  otherwise
          determines.  Upon  becoming exercisable  as  aforesaid,
          each  right will entitle the holder thereof to purchase
          one  one-hundredth  of a share of  Series  A  Preferred
          Stock  for  $75,  subject to adjustment (the  "Purchase
          Price").  In  the  event  that any  person  becomes  an
          Acquiring   Person,  each  holder  of  an   unexercised
          exercisable  right,  other than  an  Acquiring  Person,
          shall  have the right to purchase, at a price equal  to
          the  then current Purchase Price, such number of shares
          of  the Company's common stock as shall equal the  then
          current  Purchase  Price divided by  50%  of  the  then
          market  price per share of the Company's common  stock.
          In  addition,  if after a person becomes  an  Acquiring
          Person,  the Company engages in any of certain business
          combination transactions as specified in the plan,  the
          Company  will take all action to ensure that, and  will
          not  consummate  any such business combination  unless,
          each  holder of an unexercised exercisable right, other
          than  an  Acquiring  Person, shall have  the  right  to
          purchase,  at  a  price  equal  to  the  then   current
          Purchase  Price, such number of shares of common  stock
          of  the  other party to the transaction for each  right
          held  by  such  holder as shall equal the then  current
          Purchase Price divided by 50% of the then market  price
          per  share  of  such  other party's common  stock.  The
          Company   may   redeem  the  rights   for   a   nominal
          consideration  at  any  time,  and  after  any   person
          becomes  an  Acquiring Person, but  before  any  person
          becomes  the  beneficial owner of 50% or  more  of  the
          outstanding  common stock of the Company,  the  Company
          may  exchange all or part of the rights for  shares  of
          the  Company's  common stock at a one-for-one  exchange
          ratio.   Unless   redeemed,  exchanged   or   exercised
          earlier, all rights expire on July 12, 2005.

     d.   Reserved  Common  Shares - At March 3, 2002,  1,932,417
          shares of common stock were reserved for issuance  upon
          exercise of stock options.

     e.   Accumulated Other Non-Owner Changes - Accumulated balances
          related to each component of other comprehensive income (loss)
          were as follows:

     <table>
            <caption>                   March 3,    February 25,
                                          2002         2001
            <s>                       <c>          <c>
   Currency translation adjustment     $(7,112)      $(5,855)
   Pension liability adjustment           (845)          (43)
   Unrealized gains on investment           67           134

   Accumulated balance                 $(7,890)      $(5,764)
     </table>

9.   (LOSS)/EARNINGS PER SHARE

    The  following table sets forth the calculation of basic  and
    diluted (loss)/earnings per share for the fiscal years:
<table>
<caption>
                                       2002          2001          2000
<s>                                <c>            <c>           <c>
Net (loss)/income for basic EPS    $(25,519,000)  $49,419,000   $18,297,000
Add interest on 5.5%
Convertible Subordinated Notes,
 net of taxes                            -          3,585,000     3,702,000
Net (loss)/income for dilted EPS   $(25,519,000)  $53,004,000   $21,999,000

Weighted average common shares
outstanding for basic EPS            19,535,000    15,932,000    15,761,000
Net effect of dilutive options           *            548,000       327,000
Assumed conversion of 5.5%
Convertible Subordinated Notes           -          3,522,000     3,555,000
Weighted average shares
outstanding for diluted EPS          19,535,000    20,002,000    19,643,000

Basic (loss)/earnings per share         $(1.31)         $3.10         $1.16
Diluted (loss)/earnings per share       $(1.31)         $2.65         $1.12

*For the fiscal year ended March 3, 2002, the effect of employee
stock options was not considered because it was antidilutive.
</table>

  The  net  loss  for  fiscal  year 2002,  in  the  above  table,
  includes  a  $15,707,000 loss on the sale of Nelco  Technology,
  Inc.(see  Note 10 below) and a related support facility  and  a
  $3,727,000  charge for restructuring and severance  costs  (see
  Note 11 below).

  During  the  first  half of the 2001 fiscal year,  the  Company
  closed  and liquidated its plumbing hardware business. The  net
  income  shown  above includes losses of $25,000 and  $5,022,000
  for  the  2001  and  2000 fiscal years, respectively,  for  the
  discontinued  plumbing hardware business. The weighted  average
  number  of  shares outstanding and the earnings per  share  for
  each year have been adjusted to give retroactive effect to  the
  three-for-two  split  of the Company's  common  stock  declared
  October  10,  2000 payable November 8, 2000 to stockholders  of
  record on October 20, 2000.

10.  SALE OF NELCO TECHNOLOGY, INC.

  During  the  Company's 1998 fiscal year and for  several  years
  prior  thereto, more than 10% of the Company's total  worldwide
  sales  were  to Delco Electronics Corporation, a subsidiary  of
  General   Motors   Corp.,  and  the  Company's   wholly   owned
  subsidiary,  Nelco Technology, Inc. ("NTI") located  in  Tempe,
  Arizona,  had  been Delco's principal supplier of semi-finished
  multilayer printed circuit board materials, commonly  known  as
  mass  lamination, which were used by Delco to produce  finished
  multilayer printed circuit boards. However, in March 1998,  the
  Company  was informed by Delco that Delco planned to close  its
  printed  circuit board fabrication plant and exit  the  printed
  circuit   board  manufacturing  business.  As  a  result,   the
  Company's  sales  to  Delco  declined  during  the  three-month
  period   ended  May  31,  1998,  were  negligible  during   the
  remainder  of  the  1999 fiscal year and were  nil  during  the
  2000, 2001 and 2002 fiscal years.

  After  March  1998,  the  business of NTI  languished  and  its
  performance was unsatisfactory due primarily to the absence  of
  the  unique, high-volume, high-quality business that  had  been
  provided  by  Delco Electronics and the absence  of  any  other
  customer  in  the North American electronic materials  industry
  with  a  similar demand for the large volumes of  semi-finished
  multilayer   printed   circuit  board  materials   that   Delco
  purchased  from  NTI.  Although NTI's  business  experienced  a
  resurgence  in  the  2001 fiscal year  as  the  North  American
  market  for  printed circuit materials became extremely  strong
  and   demand  exceeded  supply  for  the  electronic  materials
  manufactured   by   the   Company,   the   Company's   internal
  expectations  and  projections for the NTI  business  were  for
  continuing  volatility in the business'  performance  over  the
  foreseeable   future.  Consequently,  the   Company   commenced
  efforts  to  sell the business in the second half of  its  2001
  fiscal  year;  and in April 2001, the Company sold  the  assets
  and  business  of  NTI and closed a related  support  facility,
  also  located in Tempe, Arizona. As a result of this sale,  the
  Company exited the mass lamination business in North America.

  In  connection  with  the sale of NTI and the  closure  of  the
  related  support facility, the Company recorded  non-recurring,
  pre-tax  charges of $15,707,000 in its fiscal year  2002  first
  quarter  ended  May 27, 2001. The components of  these  charges
  and  the  related liability balances and activity from the  May
  27,  2001 balance sheet date to the March 3, 2002 balance sheet
  date are set forth below.


<TABLE>
<CAPTION>
                                          Charges                3/3/02
                            Closure     Incurred or             Remaining
                            Charges        Paid       Reversals Liabilities

<s>                       <c>           <c>           <c>       <c>
NTI charges:
 Loss on sale of assets
 and business             $10,580,000   $10,580,000   $   -        $  -
 Severance payments           387,000       387,000       -           -
 Medical and other
  costs                        95,000        95,000       -           -

Support facility
charges:
 Impairment of long
  lived assets              2,058,000     2,058,000       -           -
 Write down accounts
  receivable                  350,000       304,000     31,000     15,000
 Write down inventory         590,000       590,000       -           -
 Severance payments           688,000       688,000       -           -
 Medical and other
 costs                        133,000       123,000       -        10,000
 Lease payments, taxes,
 utilities, maint.            781,000       202,000       -       579,000
  utilities, maint.
 Other                         45,000        45,000       -           -
                          -----------   -----------   -------    --------
                          $15,707,000   $15,072,000   $31,000    $604,000
                          ===========   ===========   =======    ========
</TABLE>

  The severance payments and medical and other costs incurred  in
  connection with the sale of NTI and the closure of the  related
  support  facility  were  for  the  termination  of  hourly  and
  salaried,  administrative, manufacturing and support employees,
  all  of whom were terminated during the first and second fiscal
  quarters  ended May 27, 2001 and August 26, 2001, respectively,
  and  substantially  all of the severance payments  and  related
  costs for such terminated employees (totaling $1,303,000)  were
  paid  during such quarters. The lease obligations will be  paid
  through August 2004 pursuant to the related lease agreements.

  NTI  did  not  have  a  material effect on Park's  consolidated
  financial  position, results of operations, capital  resources,
  liquidity or continuing operations, and the sale of NTI is  not
  expected  to  have  a material effect on the  Company's  future
  operating results.

11. RESTRUCTURING AND SEVERANCE CHARGES

  The   Company  recorded  non-recurring,  pre-tax   charges   of
  $2,921,000  in  its  fiscal  year  2002  third  quarter   ended
  November  25,  2001  in  connection with  the  closure  of  the
  conventional  lamination line of Dielektra GmbH  ("Dielektra"),
  its  electronic materials business located in Cologne, Germany,
  and  the  reduction of the size of Dielektra's mass  lamination
  operations  to  enable  Dielektra  to  focus  on  its   DatlamT
  automated continuous lamination and paneling technology and  on
  the  marketing  and  manufacturing of high  technology,  higher
  layer  count  mass  lamination product.  The  charges  included
  $2,020,000  for  severance  payments  and  related  costs   for
  terminated  employees. In addition, the Company  recorded  non-
  recurring, pre-tax severance charges of $681,000 in its  fiscal
  2002  first  quarter  ended May 27, 2001 and  $125,000  in  its
  third  quarter  ended November 25, 2001 for severance  payments
  and  related  costs for terminated employees at  the  Company's
  continuing operations. The components of these charges and  the
  related  liability balances and activity from the November  25,
  2001  and May 27, 2001 balance sheet dates to the March 3, 2002
  balance sheet date are set forth below.

<TABLE>
<CAPTION>
                                     Charges                3/3/02
                       Closure     Incurred or             Remaining
                       Charges        Paid      Reversals Liabilities

<s>                    <c>           <c>        <c>       <c>
Dielektra GmbH
charges:
Impairment of long
  lived assets        $  378,000    $  378,000    $   -     $    -
Write down of assets     523,000       523,000        -          -
Severance payments     2,020,000       808,000        -     1,212,000
and related costs     ----------    ----------   --------- ----------
                       2,921,000     1,709,000              1,212,000
Other severance
payments and related
costs                    806,000       806,000        -          -
                      ----------    ----------    -------- ----------
                      $3,727,000    $2,515,000    $   -    $1,212,000
                      ==========    ==========    ======== ==========
</TABLE>

  The  charge  for  fixed  asset  impairments  was  comprised  of
  $378,000  to  write  off the net book value  of  machinery  and
  equipment and $523,000 to write down related land and  building
  that  are no longer used as a result of the close-down  of  the
  conventional  lamination line of Dielektra. The  machinery  and
  equipment  have no residual value. The land and  building  that
  previously  housed  the closed operations are  being  held  for
  sale  and  have  been  written  down  to  their  estimated  net
  realizable value of $2,050,000.

  As  stated above in this Note and in the preceding Note 10, the
  Company  incurred charges (totaling $4,129,000)  for  severance
  payments  and related costs for employees whose employment  was
  terminated by the Company as follows: $2,020,000 for  employees
  terminated  in Germany during the third quarter ended  November
  25,  2001;  $681,000 and $125,000 for employees  terminated  at
  its  continuing  operations in Asia, Europe and  North  America
  during  the first quarter ended May 27, 2001 and third  quarter
  ended  August  26,  2001,  respectively;  and  $1,303,000   for
  employees  terminated in connection with the sale  of  NTI  and
  the  closure  of  a related support facility in Arizona  during
  the first fiscal quarter ended May 27, 2001.

  All   the   terminated  employees  were  hourly  and  salaried,
  administrative, manufacturing and support employees,  all  such
  employees  were terminated during the first, second  and  third
  fiscal  quarters  ended  May  27, 2001,  August  26,  2001  and
  November  25,  2001,  respectively, and substantially  all  the
  severance  payments  and  related  costs  for  such  terminated
  employees   (totaling  $4,129,000)  were   paid   during   such
  quarters,  except payments and costs of $1,212,000  in  Germany
  all  of  which  are  expected to be  paid  in  installments  to
  terminated  employees  in  Germany during  the  Company's  2003
  fiscal  year first and second quarters ending June 2, 2002  and
  September  1,  2002,  respectively. All the severance  payments
  and  related  costs for the employees terminated in  connection
  with  the  sale  of NTI and the closure of the related  support
  facility   (totaling   $1,303,000)   were   included   in   the
  $15,707,000 of charges in connection with the sale of  NTI  and
  the closure of the related support facility.

  As  a  result of the foregoing employee terminations and  other
  less  significant  employee  terminations  in  connection  with
  business  contractions and in the ordinary course  of  business
  and   substantial   numbers   of  employee   resignations   and
  retirements  in  the  ordinary course of  business,  the  total
  number  of  employees  employed  by  the  Company  declined  to
  approximately  1,700  as  of March 3, 2002  from  approximately
  3,000  as  of February 25, 2001, the end of the Company's  2001
  fiscal year.

12. EMPLOYEE BENEFIT PLANS

  a.   Profit Sharing Plan - Park and certain of its subsidiaries
     have a non-contributory profit sharing retirement plan covering
     their regular full-time employees. The plan may be modified or
     terminated at any time, but in no event may any portion of the
     contributions revert back to the Company. The Company's contribu
     tions  under  the plan amounted to $791,000, $4,597,000  and
     $2,269,000 for fiscal years 2002, 2001 and 2000, respectively.
     Contributions are discretionary and may not exceed the amount
     allowable as a tax deduction under the Internal Revenue Code. In
     addition, the Company sponsors a 401(k) savings plan, pursuant to
     which the contributions of employees of certain subsidiaries were
     partially matched by the Company in the amounts of $527,000,
     $751,000  and $848,000 in fiscal years 2002, 2001 and  2000,
     respectively.

  b.   Pension Plans - The domestic subsidiary of the Company which
     conducted the plumbing hardware business had two pension plans,
     neither of which are active, covering its union employees. On
     February 27, 2000, the two plans were merged in order to simplify
     the administration of the plans. The Company's funding policy was
     to  contribute  annually the amounts  necessary  to  satisfy
     applicable funding standards. There were no changes made  to
     funding levels or retiree benefits as a result of the merger of
     the two plans. However, in connection with the closure of the
     plumbing hardware business, the Company terminated the combined
     plan  and  purchased annuity contracts to fund  the  pension
     liability.

     A subsidiary of the Company in Europe has a non-contributory
     defined benefit pension plan which covers certain employees.
     Under  the  terms of this plan, participants may not  accrue
     additional  service  time  after  December  31,  1987.   The
     Company's  policy with respect to this plan is to contribute
     annually  the  amounts  necessary to  meet  current  payment
     obligations  of  the  plan.  The Company  recorded  deferred
     pension liabilities relating to this plan in the amounts  of
     $8,908,000 and $8,678,000 at March 3, 2002 and February  25,
     2001,  respectively, in accordance with SFAS 87. The  effect
     on   the  Company's  consolidated  financial  statements  in
     recording  the  liability  was  to  record  a  corresponding
     reduction  to accumulated non-owner changes of $845,000  and
     $43,000 at those same dates.

     Net pension costs included the following components:
<table>
<caption>
                                                  Fiscal Year
Changes in Benefit Obligations                 2002           2001
<s>                                        <c>             <c>
Benefit obligation at beginning of year    $ 9,408,000     $14,130,000
Service cost                                    82,000          96,000
Interest cost                                  533,000         839,000
Actuarial loss                                 108,000         148,000
Currency translation (gain)/loss              (439,000)       (633,000)
Benefits paid                                 (542,000)       (871,000)
Payment for annuities                             -         (4,301,000)
                                           ------------    ------------
Benefit obligation at end of Year          $ 9,150,000     $ 9,408,000

Changes in Plan Assets

Fair value of plan assets at
beginning of year                          $      -        $ 3,213,000
Actual return on plan assets                      -            169,000
Employer contributions                         542,000       1,831,000
Benefits paid                                 (542,000)       (871,000)
Payment for annuities                             -         (4,301,000)
Administrative expenses paid                      -            (41,000)
                                           ------------    ------------
Fair value of plan assets                  $      -        $      -

Underfunded status                         $(9,150,000)    $(9,408,000)
Unrecognized net loss                        1,317,000       1,000,000
                                           ------------    ------------
Net accrued pension cost                   $(7,833,000)    $(8,408,000)
</table>

<table>
<caption>
                                                    Fiscal Year
Components of Net Periodic                   2002         2001        2000
Benefit Cost
<s>                                        <c>         <c>        <c>
Service cost - benefits earned
during the period                          $ 82,000    $ 96,000    $ 97,000
Interest cost on projected                  533,000     839,000     953,000
benefit obligation
Expected return on plan assets                 -       (252,000)   (262,000)
Amortization of unrecognized
transition obligation                          -           -         17,000
Amortization of prior service cost             -           -         14,000
Recognized net actuarial loss                  -         38,000      58,000
Effect of curtailment                          -      1,761,000     144,000
                                           --------  ----------  ----------
Net periodic pension cost                  $615,000  $2,482,000  $1,021,000
</table>

     The projected benefit obligation for the terminated domestic
     plan  was determined using an assumed discount rate of 7.50%
     for  fiscal  year  2000 and the assumed  long-term  rate  of
     return  on plan assets was 8%. Projected wage increases  are
     not  applicable as benefits pursuant to the plan  are  based
     upon   years  of  service  without  regard  to   levels   of
     compensation.

     The  projected benefit obligation for the foreign  plan  was
     determined  using an assumed discount rate of 6% for  fiscal
     years  2002 and 2001. Projected wage increases of  3.5%  and
     2.1%  and  inflation  factors of 2.0%  and  1.5%  were  also
     assumed  for  fiscal years 2002 and 2001,  respectively.  As
     previously stated, the Company's funding policy with respect
     to this plan is to contribute annually the amounts necessary
     to meet current payment obligations of the plan.

13. COMMITMENTS AND CONTINGENCIES

  a.Lease  Commitments  -  The Company conducts  certain  of  its
     operations  in  leased  facilities,  which  include  several
     manufacturing  plants,  warehouses  and  offices,  and  land
     leases. The leases on facilities are for terms of up  to  10
     years,  the  latest of which expires in 2006.  Many  of  the
     leases contain renewal options for periods ranging from  one
     to  ten  years  and require the Company to pay  real  estate
     taxes  and  other  operating costs. The  latest  land  lease
     expiration  is  2013  and this land lease  contains  renewal
     options of up to 35 years.

     These  non-cancelable operating leases  have  the  following
     payment schedule.

                    Fiscal Year       Amount

                       2003         $2,794,000
                       2004          1,799,000
                       2005          1,102,000
                       2006            557,000
                       2007            180,000
                    Thereafter         819,000
                                    ----------
                                    $7,251,000

     Rental  expense,  inclusive of real estate taxes  and  other
     costs, amounted to $3,933,000, $3,711,000 and $3,424,000 for
     fiscal years 2002, 2001 and 2000, respectively

 b. Environmental Contingencies - The Company and certain of  its
     subsidiaries have been named by the Environmental Protection
     Agency  (the "EPA") or a comparable state agency  under  the
     Comprehensive   Environmental  Response,  Compensation   and
     Liability Act (the "Superfund Act") or similar state law  as
     potentially  responsible parties in connection with  alleged
     releases of hazardous substances at nine sites. In addition,
     a  subsidiary  of  the  Company has received  cost  recovery
     claims  under  the Superfund Act from other private  parties
     involving two other sites and has received requests from the
     EPA under the Superfund Act for information with respect  to
     its involvement at three other sites.

     Under the Superfund Act and similar state laws, all  parties
     who  may  have  contributed any waste to a  hazardous  waste
     disposal site or contaminated area identified by the EPA  or
     comparable state agency may be jointly and severally  liable
     for   the  cost  of  cleanup.  Generally,  these  sites  are
     locations  at  which numerous persons disposed of  hazardous
     waste.  In the case of the Company's subsidiaries, generally
     the  waste  was removed from their manufacturing  facilities
     and  disposed  at  waste  sites by various  companies  which
     contracted  with the subsidiaries to provide waste  disposal
     services.  Neither the Company nor any of  its  subsidiaries
     have  been  accused  of or charged with  any  wrongdoing  or
     illegal  acts in connection with any such sites. The Company
     believes it maintains an effective and comprehensive environ
     mental compliance program.

     The  insurance  carriers  that  provided  general  liability
     insurance  coverage to the Company and its subsidiaries  for
     the years during which the Company's subsidiaries' waste was
     disposed at these sites have agreed to pay, or reimburse the
     Company  and  its  subsidiaries for,  100%  of  their  legal
     defense and remediation costs associated with three of these
     sites and 25% of such costs associated with another three of
     these sites.

     The total costs incurred by the Company and its subsidiaries
     in   connection  with  these  sites,  including  legal  fees
     incurred  by  the  Company and its  subsidiaries  and  their
     assessed  share  of remediation costs and excluding  amounts
     paid or reimbursed by insurance carriers, were approximately
     $200,000,  $300,000 and $200,000 in fiscal years 2002,  2001
     and 2000, respectively. The recorded liabilities included in
     accrued   liabilities   for   environmental   matters   were
     $3,975,000, $4,431,000 and $4,350,000 for fiscal years 2002,
     2001 and 2000, respectively.

     Included   in   cost  of  sales  are  charges   for   actual
     expenditures and accruals, based on estimates,  for  certain
     environmental  matters described above. The Company  accrues
     estimated costs associated with known environmental matters,
     when  such  costs can be reasonably estimated and  when  the
     outcome  appears  probable. The Company  believes  that  the
     ultimate disposition of known environmental matters will not
     have  a  material  adverse effect on the liquidity,  capital
     resources,  business or consolidated financial  position  of
     the  Company. However, one or more of such environmental mat
     ters  could  have  a  significant  negative  impact  on  the
     Company's  consolidated financial results for  a  particular
     reporting period.

14.  BUSINESS SEGMENTS

     The  Company's  specialty adhesive tape and  film  business,
     advanced  composite business and plumbing hardware  business
     were previously aggregated into the engineered materials and
     plumbing  hardware  segment. During fiscal  year  2001,  the
     Company closed and liquidated its plumbing hardware business
     (see  Note  16 below). In fiscal years 2001, 2000 and  1999,
     the specialty adhesive tape, advanced composite and plumbing
     hardware businesses comprised less than 10% of the Company's
     consolidated revenues and assets, and the Company considered
     itself  to  operate in one business segment.  The  Company's
     electronic  materials  products are  marketed  primarily  to
     leading   independent  printed  circuit  board  fabricators,
     electronic   manufacturing  service  companies,   electronic
     contract   manufacturers  and  major   electronic   original
     equipment  manufacturers ("OEMs") located  throughout  North
     America,  Europe and Asia. The Company's specialty  adhesive
     tape and advanced composite customers, the majority of which
     are  located in the United States, include OEMs, independent
     firms  and  distributors in the electronics,  aerospace  and
     industrial industries.

     Sales  are  attributed to geographic region based  upon  the
     region  from  which  the  materials  were  shipped  to   the
     customer.  Intersegment sales and sales  between  geographic
     areas were not significant.

     Financial information regarding the Company's operations  by
     geographic area follows (in thousands):

<table>
<caption>
                                        Fiscal Year
                                 2002       2001      2000
    <s>                            <c>        <c>       <c>
    United States              $132,520   $312,851  $266,158
    Europe                       55,507    121,329    95,812
    Asia                         42,033     88,017    63,291
                               --------   --------  --------
      Total sales              $230,060   $522,197  $425,261

    United States              $104,386   $108,804  $ 74,846
    Europe                       22,954     24,657    27,484
    Asia                         22,943     26,596    24,092
                               --------   --------  --------
      Total long-lived assets  $150,283   $160,057  $126,422
</table>

15. CUSTOMER AND SUPPLIER CONCENTRATIONS

  a.    Customers - Sales to Sanmina Corporation were  18.1%  and
     25.1% of the Company's total worldwide sales for fiscal years
     2002 and 2001, respectively. Sales to Tyco Printed Circuit Group
     L.P. were 11.3% of the Company's total worldwide sales for fiscal
     year 2002.

     While  no  other customer accounted for 10% or more  of  the
     Company's total worldwide sales in fiscal year 2002, and the
     Company is not dependent on any single customer, the loss of
     a  major  electronic materials customer or  of  a  group  of
     customers  could  have  a material  adverse  effect  on  the
     Company's business and results of operations.

  b.Sources  of  Supply  - The principal materials  used  in  the
     manufacture  of the Company's electronic materials  products
     are specially manufactured copper foil, fiberglass cloth and
     synthetic  reinforcements, and specially  formulated  resins
     and  chemicals.  Although  there are  a  limited  number  of
     qualified  suppliers  of these materials,  the  Company  has
     nevertheless identified alternate sources of supply for each
     of  such  materials. While the Company has  not  experienced
     significant problems in the delivery of these materials  and
     considers its relationships with its suppliers to be strong,
     a  disruption  of  the supply of material from  a  principal
     supplier  could  adversely affect the  Company's  electronic
     materials  business.  Furthermore,  substitutes  for   these
     materials  are  not readily available and  an  inability  to
     obtain  essential materials, if prolonged, could  materially
     adversely   affect   the   Company's  electronic   materials
     business.

16.CLOSURE OF PLUMBING HARDWARE BUSINESS

   In  the  fourth quarter of the 2000 fiscal year,  the  Company
   decided   to   close  and  liquidate  its  plumbing   hardware
   business. The pre-tax charges to earnings for the 2000  fiscal
   year  related to the closure of the plumbing hardware business
   totaled  $4,464,000, including $1,234,000 for  the  impairment
   of  long-lived assets, $1,111,000 for other asset  write-offs,
   and  $2,119,000  for facility and other costs related  to  the
   closure.

   During   the   2001  fiscal  year,  the  Company  closed   and
   liquidated  its  plumbing  hardware business.  In  the  fourth
   quarter   of  the  2001  fiscal  year,  the  Company  realized
   $1,262,000  in  gains from the sale of real estate  and  other
   plumbing hardware business assets, collected $290,000 more  of
   accounts  receivable than originally anticipated, and reversed
   $600,000 of liabilities accrued in fiscal year 2000 for  other
   costs  to  close the business, which were no longer  required.
   In  the fourth quarter of the 2001 fiscal year, an expense  of
   $1,149,000 was incurred for the purchase of annuity  contracts
   to   fund   the  liability  of  the  pension  plan  that   was
   terminated.

   At  March 3, 2002, the remaining accrued liability relating to
   the  closure and liquidation of the plumbing hardware business
   consisted  of  $669,000 for environmental issues and  $150,000
   for  workers' compensation claims. At February 25, 2001, these
   amounts  were  $675,000  and $200,000, respectively.  Although
   the  plan  for  the closure and liquidation of  the  Company's
   plumbing   hardware  business  was  implemented   during   the
   Company's  2001  fiscal  year, the Company  cannot  reasonably
   estimate   when   the   environmental  issues   and   workers'
   compensation claims will be resolved.

   The  operating  results  of  the  plumbing  hardware  business
   included  in the Consolidated Statement of Operations  are  as
   follows (in thousands):
<table>
<caption>
                              Fiscal Year Ended
                           February 25,  February 27,
                              2001          2000
    <s>                         <c>          <c>
    Net sales               $1,883        $13,491
    Cost of sales            1,001         11,486

    Gross profit               882          2,005
   Selling, general and
    administrative expenses    907          2,563

    (Loss) profit from
     operations             $ (25)         $ (558)
</table>

17.       SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)
<table>
<caption>
                                          Quarter
                             First    Second    Third    Fourth
                              (In thousands, except per share
                                    amounts)
  <s>                       <c>      <c>       <c>       <c>
  Fiscal 2002:
   Net sales                $ 69,102  $ 51,743  $ 52,625  $ 56,590
   Gross profit                3,266     1,422     1,539     5,568
   Net loss                  (14,612)   (3,779)   (6,117)   (1,011)

  Loss per share:
    Basic                      $(.75)    $(.19)    $(.31)   $(.05)
    Diluted                    $(.75)    $(.19)    $(.31)   $(.05)

  Weighted average
  common shares outstanding:
    Basic                     19,420    19,545    19,559    19,612
    Diluted                   19,420    19,545    19,559    19,612

  Fiscal 2001:
   Net sales                $120,159  $129,902   $142,608  $129,528
   Gross profit               23,695    28,393     34,116    31,466
   Net earnings                8,829    11,655     14,827    14,108

  Earnings per share:
    Basic                       $.56      $.73       $.93      $.88
    Diluted                     $.50      $.63       $.78      $.74

  Weighted average
  common shares outstanding:
    Basic                     15,858    15,882     15,940    16,047
    Diluted                   19,602    19,939     20,217    20,249
</table>

   (Loss)/earnings  per  share is computed  separately  for  each
   quarter.  Therefore,  the  sum of  such  quarterly  per  share
   amounts  may differ from the total for the years. The weighted
   average  number  of shares outstanding and the (loss)/earnings
   per  share  for  each  period,  have  been  adjusted  to  give
   retroactive   effect  to  the  three-for-two  split   of   the
   Company's  common  stock  declared October  10,  2000  payable
   November  8,  2000 to stockholders of record  on  October  20,
   2000.

18.RECENTLY ISSUED ACCOUNTING PROUNOUNCEMENTS

   In  June 2001, the Financial Accounting Standards Board issued
   Statement   of   Financial  Accounting  Standards   No.   141,
   "Business    Combinations",   and   Statement   of   Financial
   Accounting  Standards No. 142, "Goodwill and Other  Intangible
   Assets",  effective for fiscal years beginning after  December
   15,  2001.  Under the new rules set forth in these Statements,
   goodwill   and   other  intangible  assets  deemed   to   have
   indefinite  lives  will  no longer be amortized  but  will  be
   subject  to  annual  impairment tests in accordance  with  the
   Statements.  Other  intangible  assets  will  continue  to  be
   amortized over their useful lives. In addition, Statement  141
   eliminates  the pooling-of-interests method of accounting  for
   business   combinations,   except  for   qualifying   business
   combinations  that were initiated prior to July 1,  2001.  The
   Company  will  apply the new rules on accounting for  goodwill
   and other intangible assets beginning in the first quarter  of
   its  fiscal  year ending March 2, 2003. The Company  does  not
   have  any  goodwill  on its balance sheet,  has  virtually  no
   intangible  assets,  and is not engaged  in  any  transactions
   that  are  affected  by the Statements;  and,  therefore,  the
   Company  believes  that  application of  the  non-amortization
   provisions of the Statements will not have a material  adverse
   effect on the Company's consolidated results of operations  or
   financial position.

   In  August  2001,  the  Financial Accounting  Standards  Board
   issued  Statement of Financial Accounting Standards  No.  143,
   "Accounting  for  Asset Retirement Obligations"  ("SFAS  143")
   effective  for  fiscal years beginning after  June  15,  2002.
   SFAS  143  requires  the fair value of liabilities  for  asset
   retirement  obligations  to be recognized  in  the  period  in
   which  the  obligations are incurred if a reasonable  estimate
   of  fair  value  can be made. The associated asset  retirement
   costs  are capitalized as part of the carrying amount  of  the
   long-lived  asset.   The Company has not yet  determined  what
   effect  SFAS  143  will  have  on the  Company's  consolidated
   results of operations or financial position.

   In  October  2001,  the Financial Accounting  Standards  Board
   issued  Statement of Financial Accounting Standards  No.  144,
   "Accounting  for  the  Impairment or  Disposal  of  Long-Lived
   Assets"  ("SFAS  144"), which supercedes  Statement  No.  121,
   "Accounting  for the Impairment of Long-Lived Assets  and  for
   Long-Lived  Assets to be Disposed of" ("SFAS  121").  Although
   it  retains the basic requirements of SFAS 121 regarding  when
   and  how  to  measure an impairment loss,  SFAS  144  provides
   additional implementation guidance. SFAS 144 is effective  for
   all  fiscal  years  beginning after  December  15,  2001.  The
   Company has not yet determined what effect SFAS 144 will  have
   on   the  Company's  consolidated  results  of  operations  or
   financial position.

                             *******


Item 9.   Changes in and Disagreements with Accountants on
          Accounting and Financial Disclosure.

               Not applicable.


                            PART III

Item 10.  Directors and Executive Officers of the Registrant.

      The  information  called  for  by  this  item  (except  for
information  as  to  the  Company's  executive  officers,   which
information appears elsewhere in this Report) is incorporated  by
reference  to  the Company's definitive proxy statement  for  the
2002  Annual  Meeting  of Shareholders to be  filed  pursuant  to
Regulation 14A.

Item 11.  Executive Compensation.

      The information called for by this Item is incorporated  by
reference  to  the Company's definitive proxy statement  for  the
2002  Annual  Meeting  of Shareholders to be  filed  pursuant  to
Regulation 14A.

Item 12.  Security Ownership of Certain Beneficial Owners and
          Management.

      The information called for by this Item is incorporated  by
reference  to  the Company's definitive proxy statement  for  the
2002  Annual  Meeting  of Shareholders to be  filed  pursuant  to
Regulation 14A.

Item 13.  Certain Relationships and Related Transactions.

      The information called for by this Item is incorporated  by
reference  to  the Company's definitive proxy statement  for  the
2002  Annual  Meeting  of Shareholders to be  filed  pursuant  to
Regulation 14A.


                             PART IV


Item 14. Exhibits, Financial Statement Schedules, and      Page
         Reports on Form 8-K.

         (a) Documents filed as a part of this Report

         (1)Financial Statements:

             The following Consolidated Financial
             Statement of the Company are included in
             Part II, Item 8:

             Report  of  Ernst & Young LLP,  independent    34
             auditors

             Balance Sheets                                 35

             Statements of Operations                       36

             Statements of Stockholders' Equity             37

             Statements of Cash Flows                       38

             Notes  to  Consolidated Financial Statement    39
             (1-18)

         (2)Financial Statement Schedules:

             The following additional information should
             be    read    in   conjunction   with   the
             Consolidated  Financial Statements  of  the
             Registrant   described  in  item   14(a)(1)
             above:

             Schedule  II  -  Valuation  and  Qualifying    61
             Accounts

             All   other  schedules  have  been  omitted
             because  they  are  not applicable  or  not
             required,  or the information  is  included
             elsewhere  in  the financial statements  or
             notes thereto.

         (3)Exhibits:

             The   information  required  by  this  Item
             relating  to  Exhibits to  this  Report  is
             included  in the Exhibit Index on pages  62
             to 66 hereof.

         (b) Reports on Form 8-K.

             No  reports  on  Form 8-K have  been  filed
             during  the fiscal quarter ended  March  3,
             2002.











                           SIGNATURES


      Pursuant to the requirements of Section 13 or 15(d) of  the
Securities  Act  of  1934, the Registrant has  duly  caused  this
report  to  be signed on its behalf by the undersigned, thereunto
duly authorized.

Date:  May 29, 2002              PARK ELECTROCHEMICAL CORP.


                              By:/s/Brian E. Shore
                                 Brian E. Shore,
                                 President and Chief Executive
Officer

      Pursuant to the requirements of the Securities Exchange Act
of  1934,  this  report has been signed below  by  the  following
persons on behalf of the Registrant and in the capacities and  on
the dates indicated.


Signature             Title                        Date

                      President and Chief
/s/Brian E. Shore     Executive Officer and
Brian E. Shore        Director                     May 29, 2002
                      (principal executive
                      officer)

                      Senior Vice President,
/s/Murray O. Stamer   Finance
Murray O. Stamer      (principal financial and     May 29, 2002
                      accounting officer)

/s/Jerry Shore        Chairman of the Board and
Jerry Shore           Director                     May 29, 2002

/s/Mark S. Ain
Mark S. Ain           Director                     May 29, 2002

/s/Anthony Chiesa
Anthony Chiesa        Director                     May 29, 2002

/s/Lloyd Frank
Lloyd Frank           Director                     May 29, 2002




                                   Schedule II
<table>
PARK ELECTROCHEMICAL CORP. AND SUBSIDIARIES
<caption>
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

     Column A                         Column B     Column C

                                     Balance at   Charged to
                                      Beginning    Cost and
   Description                        of Period    Expenses
<s>                                  <c>          <c>

ALLOWANCE FOR
DOUBTFUL ACCOUNTS:

53 weeks ended March 3 2002          $2,074,000    $ 123,000

52 weeks ended February 25, 2001     $2,388,000    $ 228,000

52 weeks ended February 27, 2000     $2,030,000    $ 725,000
<fn>
(A) Uncollectable accounts, net of recoveries.
</table>

                                   Schedule II (continued)
<table>
PARK ELECTROCHEMICAL CORP. AND SUBSIDIARIES
<caption>
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

     Column A                             Column D             Column E
                                           Other
                                   Accounts                   Balance at
                                   Written     Translation      End of
   Description                       Off       Adjustment       Period
<s>                             <c>         <c>              <c>
                                     (A)
ALLOWANCE FOR
DOUBTFUL ACCOUNTS:

53 weeks ended March 3 2002        $(366,000)   $ (14,000    $1,817,000

52 weeks ended February 25, 2001   $(477,000)   $ (65,000)   $2,074,000

52 weeks ended February 27, 2000   $(332,000)   $ (35,000)   $2,388,000
<fn>
(A) Uncollectable accounts, net of recoveries.
</table>

                          EXHIBIT INDEX

Exhibit
Numbers Description                                        Page

3.01    Restated Certificate of Incorporation, dated
        March 28, 1989, filed with the Secretary of State
        of the State of New York on April 10, 1989, as
        amended by Certificate of Amendment of the
        Certificate of Incorporation, increasing the
        number of authorized shares of Common stock from
        15,000,000 to 30,000,000 shares, dated July 12,
        1995, filed with the Secretary of State of the
        State of New York on July 17, 1995, and by
        Certificate of Amendment of the Certificate of
        Incorporation, amending certain provisions
        relating to the rights, preferences and
        limitations of the shares of a series of
        Preferred Stock, date August 7, 1995, filed with
        the Secretary of State of the State of New York
        on August 16, 1995
        ........................................

3.02    Certificate of Amendment of the Certificate of
        Incorporation, increasing the number of
        authorized shares of Common Stock from 30,000,000
        to 60,000,000 shares, dated October 10, 2000,
        filed with the Secretary of State of the State of    -
        New York on October 11,
        2000......................

3.03    By-Laws, as amended May 21,
        2002...........................

4.01    Amended and Restated Rights Agreement, dated as
        of July 12, 1995, between the Company and
        Registrar and Transfer Company, as Rights Agent,
        relating to the Company's Preferred Stock
        Purchase Rights. (Reference is made to Exhibit 1
        to Amendment No. 1 on Form 8-A/A filed on August
        10, 1995, Commission File No. 1-4415, which is       -
        incorporated herein by
        reference.)......................................

10.01   Lease dated December 12, 1989 between Nelco
        Products, Inc. and James Emmi regarding real
        property located at 1100 East Kimberly Avenue,
        Anaheim, California and letter dated December 29,
        1994 from Nelco Products, Inc. to James Emmi exer
        cising its option to extend such
        Lease................

10.02   Lease dated December 12, 1989 between Nelco
        Products, Inc. and James Emmi regarding real
        property located at 1107 East Kimberly Avenue,
        Anaheim, California and letter dated December 29,
        1994 from Nelco Products, Inc. to James Emmi exer
        cising its option to extend such
        Lease................

10.03   Lease Agreement dated August 16, 1983 and Exhibit
        C, First Addendum to Lease, between Nelco
        Products, Inc. and TCLW/Fullerton regarding real
        property located at 1411 E. Orangethorpe Avenue,
        Fullerton, California.................

10.03(a)Second Addendum to Lease dated January 26, 1987
        to Lease Agreement dated August 16, 1983 (see
        Exhibit 10.03 hereto) between Nelco Products,
        Inc. and TCLW/Fullerton regarding real property
        located at 1421 E. Orangethorpe Avenue,
        Fullerton,
        California......................................


10.03(b)Third Addendum to Lease dated January 7, 1991 and
        Fourth Addendum to Lease dated January 7, 1991 to
        Lease Agreement dated August 16, 1983 (see
        Exhibit 10.03 hereto) between Nelco Products,
        Inc. and TCLW/Fullerton regarding real property
        located at 1411, 1421 and 1431 E. Orangethorpe
        Avenue, Fullerton, California. (Reference is made
        to Exhibit 10.03(b) of the Company's Annual
        Report on Form 10-K for the fiscal year ended        -
        March 2, 1997, Commission File No. 1-4415, which
        is incorporated herein by reference.)....

10.03(c)Fifth Addendum to Lease dated July 5, 1995 to
        Lease dated August 16, 1983 (see Exhibit 10.03
        hereto) between Nelco Products, Inc. and
        TCLW/Fullerton regarding real property located at
        1411 E. Orangethorpe Avenue, Fullerton,
        California.......................................
        ..........

10.04   Lease Agreement dated May 26, 1982 between Nelco
        Products Pte. Ltd. (lease was originally entered
        into by Kiln Technique (Private) Limited, which
        subsequently assigned this lease to Nelco
        Products Pte. Ltd.) and the Jurong Town Cor
        poration regarding real property located at 4 Gul
        Crescent, Jurong,
        Singapore........................................
        ..

10.04(a)Deed of Assignment, dated April 17, 1986 between
        Nelco Products Pte. Ltd., Kiln Technique
        (Private) Limited and Paul Ma, Richard Law, and
        Michael Ng, all of Peat Marwick & Co., of the
        Lease Agreement dated May 26, 1982 (see Exhibit
        10.04 hereto) between Kiln Technique (Private)
        Limited and the Jurong Town Corporation regarding
        real property located at 4 Gul Crescent, Jurong,
        Singapore.......................

10.05(b)1992 Stock Option Plan of the Company, as amended
        by First Amendment thereto. (Reference is made to
        Exhibit 10.06(b) of the Company's Annual Report
        on Form 10-K for the fiscal year ended March 1,
        1998, Commission File No. 1-4415, which is
        incorporated herein by reference. This exhibit is
        a management contract or compensatory plan or        -
        arrangement.)....................................
        ..........

10.06   Amended and Restated Employment Agreement dated
        February 28, 1994 between the Company and Jerry
        Shore. (This exhibit is a management contract or
        compensatory plan or
        arrangement.)....................................
        ..........

10.06(a) Amendment No. 1 dated March 1, 1995 to the
        Amended and Restated Employment Agreement dated
        February 28, 1994 (see Exhibit 10.06 hereto)
        between the Company and Jerry Shore. (This
        exhibit is a management contract or compensatory
        plan or arrangement.)............................

10.06(b)Amendment No. 2 dated December 5, 1996 to the
       Amended and Restated Employment Agreement dated      -
        February 28, 1994 (see Exhibit 10.06 hereto)
        between the Company and Jerry Shore. (Reference
        is made to Exhibit 10.07(b) of the Company's
        Annual Report on Form 10-K for the fiscal year
        ended March 2, 1997, Commission File No. 1-4415,
        which is incorporated herein by reference. This
        exhibit is a management contract or compensatory
        plan or arrangement.)......................

10.06(c)Amendment No. 3 dated October 14, 1997 to the
        Amended and Restated Employment Agreement dated
        February 28, 1994 (see Exhibit 10.06 hereto)
        between the Company and Jerry Shore. (Reference
        is made to Exhibit 10.07(c) of the Company's
        Annual Report on Form 10-K for the fiscal year
        ended March 1, 1998, Commission File No. 1-4415,
        which is incorporated herein by reference. This      -
        exhibit is a management contract or compensatory
        plan or arrangement.)......................

10.07   Lease dated April 15, 1988 between FiberCote
        Industries, Inc. (lease was initially entered
        into by USP Composites, Inc., which subsequently
        changed its name to FiberCote Industries, Inc.)
        and Geoffrey Etherington, II regarding real
        property located at 172 East Aurora Street,
        Waterbury, Connecticut..................

10.07(a)Amendment to Lease dated December 21, 1992 to
        Lease dated April 15, 1988 (see Exhibit 10.07
        hereto) between FiberCote Industries, Inc. and
        Geoffrey Etherington II regarding real property
        located at 172 East Aurora Street, Waterbury, Con
        necticut.........................................
        ..........

10.07(b)Letter dated June 30, 1997 from FiberCote
        Industries, Inc. to Geoffrey Etherington II
        extending the Lease dated April 15, 1988 (see
        Exhibit 10.07 hereto) between FiberCote
        Industries, Inc. and Geoffrey Etherington II
        regarding real property  located  at  172  East
        Aurora  Street, Waterbury Connecticut. (Reference
        is made to Exhibit 10.08(b) of the Company's
        Annual Report on Form 10-K for the fiscal year       -
        ended March 1, 1998, Commission File No. 1-4415,
        which is incorporated herein by
        reference.).........................

10.08   Lease dated August 31, 1989 between Nelco
        Technology, Inc. and Cemanudi Associates
        regarding real property located at 1104 West
        Geneva Drive, Tempe, Arizona.....................

10.08(a)First Amendment to Lease dated October 21, 1994
        to Lease dated August 31, 1989 (see Exhibit 10.08
        hereto) between Nelco Technology, Inc. and
        Cemanudi Associates regarding real property
        located at 1104 West Geneva Drive, Tempe,
        Arizona..........................................

10.10   Lease dated December 12, 1990 between Neltec,
        Inc. and NZ Properties, Inc. regarding real          -
        property located at 1420 W. 12th Place, Tempe,
        Arizona. (Reference is made to Exhibit 10.13 of
        the Company's Annual Report on Form 10-K for the
        fiscal year ended March 2, 1997, Commission File
        No. 1-4415, which is incorporated herein by
        reference.)..........

10.10(a)Letter dated January 8, 1996 from Neltec, Inc. to
        NZ Properties, Inc. exercising its option to
        extend the Lease dated December 12, 1990 (see
        Exhibit 10.10 hereto) between Neltec, Inc. and NZ
        Properties, Inc. regarding real property located
        at 1420 W. 12th Place, Tempe, Arizona. (Reference
        is made to Exhibit 10.13(a) of the Company's
        Annual Report on Form 10-K for the fiscal year
        ended March 2, 1997, Commission File No. 1-4415,     -
        which is incorporated herein by
        reference.)......................................

10.12   Tenancy Agreement dated October 8, 1992 between
        Nelco Products Pte. Ltd. and Jurong Town
        Corporation regarding real property located at 36
        Gul Lane, Jurong Town, Singapore. (Reference is
        made to Exhibit 10.18 of the Company's Annual
        Report on Form 10-K for the fiscal year ended
        February 28, 1993, Commission File No. 1-4415,       -
        which is incorporated herein by
        reference.)......................................

10.12(a)Tenancy Agreement dated November 3, 1995 between
        Nelco Products Pte. Ltd. and Jurong Town
        Corporation regarding real property located at 36
        Gul Lane, Jurong Town, Singapore. (Reference is
        made to Exhibit 10.16(a) of the Company's Annual
        Report on Form 10-K for the fiscal year ended
        March 2, 1997, Commission File No. 1-4415, which     -
        is incorporated herein by
        reference.).........................

10.13   Lease Contract dated February 26, 1988 between
        the New York State Department of Transportation
        and the Edgewater Stewart Company regarding real
        property located at 15 Governor Drive in the
        Stewart International Airport Industrial Park,
        New Windsor, New York.....................

10.13(a)Assignment and Assumption of Lease dated February
        16, 1995 between New England Laminates Co., Inc.
        and the Edgewater Stewart Company regarding the
        assignment of the Lease Contract (see Exhibit
        10.13 hereto) for the real property located at 15
        Governor Drive in the Stewart International
        Airport Industrial Park, New Windsor, New
        York.............

10.13(b)Lease Amendment No. 1 dated February 17, 1995
        between New England Laminates Co., Inc. and the
        New York State Department of Transportation to
        Lease Contract dated February 26, 1988 (see
        Exhibit 10.13 hereto) regarding the real property
        located at 15 Governor Drive in the Stewart
        International Airport Industrial Park, New
        Windsor, New York.............

10.14   Sale and Purchase Agreement dated 29 October 1997
        between Dieter G. Weiss, Lothar Hubert Reinartz,
        Nelco International Corporation and Park
        Electrochemical Corp. relating to the sale and
        purchase of shares of capital in Dielektra GmbH.
        (Reference is made to Exhibit 10.01 of the
        Company's Quarterly Report on Form 10-Q for the
        fiscal quarter ended November 30, 1997,              -
        Commission File No. 1-4415, which is incorporated
        herein by reference.)..........

21.01   Subsidiaries of the
        Company................................

23.01   Consent of Ernst & Young
        LLP...............................

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-3
<SEQUENCE>3
<FILENAME>ex303.txt
<DESCRIPTION>EXHIBIT
<TEXT>
Exhibit 3.03
                          BY-LAWS

                             OF

                 PARK ELECTROCHEMICAL CORP.

                         ARTICLE I

                          OFFICES

         Section  1.  Principal Office.  The principal office  of
the Corporation shall be in the City and State of New York.

         Section 2. Other Offices.  The Corporation may also have
offices  at  such  other place or places within and  without  the
State of New York as the Board of Directors may from time to time
determine or the business of the Corporation may require.

                         ARTICLE II

                   STOCKHOLDERS' MEETINGS

         Section  1.  Annual  Meetings.  The  annual  meeting  of
shareholders  of  the Corporation shall be  held  on  the  fourth
Wednesday  in June of each year (or if said day be a  legal  holi
day, then on the next succeeding day not a legal holiday), at ten
o'clock A.M., at the principal office of the Corporation  in  the
State  of New York, or at such other place within or without  the
State  of New York and at such other time and on such other  date
as  may  be determined by the Board of Directors and as shall  be
designated  in  the notice of said meeting, for  the  purpose  of
electing directors and for the transaction of such other business
as may properly be brought before the meeting.

         Section 2. Special-Meetings.   Special Meetings  of  the
stockholders  shall  be  held  at the  principal  office  of  the
Corporation  in  the State of New York, or at  such  other  place
within  the State of New York as may be designated in the  notice
of  said  meeting, by resolution of the Board of  Directors,  and
shall  be  called by the Chairman of the Board, the President  or
the Secretary at the request in writing of stockholders owning of
record   at  least  eighty  percent  (80%)  of  the  issued   and
outstanding shares of stock of the Corporation entitled  to  vote
thereat.

        Section 3. Notice of Purpose of Meetings.  Written notice
of  the  purpose or purposes and of the time and place  of  every
meeting  of  shareholders shall be given by the Chairman  of  the
Board,  the  President, the Secretary or an  Assistant  Secretary
either  personally  or by mail or by any other  lawful  means  of
communication not less than ten nor more than fifty  days  before
the  meeting to each shareholder of record entitled  to  vote  at
such  meeting.  If mailed, such notice shall be directed to  each
shareholder at his address as it appears on the stock book unless
he  shall  have  filed with the Secretary of  the  Corporation  a
written  request that notices intended for him be mailed to  some
other address, in which case it shall be mailed or transmitted to
the  address designated in such request.  Except where  otherwise
required  by  law, notice of any adjourned meeting of  the  share
holders of the Corporation shall not be required to be given.

         Section  4. Quorum.  A quorum at all meetings  of  stock
holders  shall consist of the holders of record of a majority  of
the  shares  of stock of the Corporation, issued and outstanding,
entitled  to vote at the meeting, present in person or by  proxy,
except  as  otherwise provided by law or by  the  Certificate  of
Incorporation.  In the absence of a quorum at any meeting or  any
adjournment thereof, a majority of those present in person or  by
proxy and entitled to vote may adjourn such meeting from time  to
time.  At any such adjourned meeting at which a quorum is present
any  business may be transacted which might have been  transacted
at the meeting as originally called.

         Section  5.  Organization.  Meetings of the stockholders
shall be presided over by the Chairman of the Board, or if he  is
not  present, by the President, or if neither the Chairman of the
Board nor the President is present, by any Vice President, or  in
the  absence  of such officers, by a chairman to be chosen  by  a
majority of the stockholders entitled to vote who are present  in
person  or by proxy at the meeting.  The Secretary of the Corpora
tion,  or  in his absence, an Assistant Secretary, shall  act  as
secretary of every meeting, but if neither the Secretary  nor  an
Assistant  Secretary  is present, the meeting  shall  choose  any
person present to act as secretary of the meeting.

         Section 6. Voting.  Except as otherwise provided in  the
Certificate of Incorporation or by law, at every meeting  of  the
stockholders each stockholder of record entitled to vote at  such
meeting shall have one vote in person or by proxy for each share-
of  stock having voting rights held by him and registered in  his
name  on  the  books of the Corporation.  Any vote on  shares  of
stock of the Corporation may be given by the stockholder entitled
thereto in person or by his proxy appointed by an instrument  in,
writing,  subscribed  by  such stockholder  or  by  his  attorney
thereunto  authorized  and delivered  to  the  secretary  of  the
meeting.  Except as otherwise required by law, by the Certificate
of  Incorporation or these By-Laws, all matters coming before any
meeting of the stockholders shall be decided by the vote  of  the
holders of a majority of the shares of stock present in person or
by  proxy  at such meeting, a quorum being present.  At all  elec
tions of directors the voting may but need not be by ballot.

         Section 7. Inspectors of Election.  At all elections  of
directors, or in any other case in which inspectors may act,  two
inspectors of election shall be appointed by the chairman of  the
meeting, except as otherwise provided by law.  The inspectors  of
election  shall take and subscribe an oath faithfully to  execute
the  duties  of inspectors at such meeting with strict impartiali
ty,  and  according to the best of their ability, and shall  take
charge  of  the  polls and after the vote shall have  been  taken
shall  make a certificate of the result thereof, but no  director
or  candidate  for the office of director shall be  appointed  as
such  inspector.  If there be a failure to appoint inspectors  or
if  any inspector appointed be absent or refuse to act, or if his
office become vacant, the stockholders present at the meeting may
choose the required number of temporary inspectors.

         Section  8.  Fixing  Record Date.  For  the  purpose  of
determining the shareholders entitled to notice of or to vote  at
any  meeting  of shareholders or any adjournment thereof,  or  to
express  consent to or dissent from any proposal without  a  meet
ing,  or for the purpose of determining the shareholders entitled
to  receive  payment  of any dividend or  the  allotment  of  any
rights,  or  for the purpose of any other action,  the  Board  of
Directors may fix, in advance, a date as the record date for  any
such  determination of shareholders.  Such date shall not be more
than  sixty nor less than ten days before the date of  such  meet
ing, nor more than sixty days prior to any other action.

        Section 9.  Notice of Stockholder Nominees.  Only persons
who are nominated in accordance with the following procedures set
forth  in  these By-Laws shall be eligible for election as  direc
tors of the Corporation.  Nominations of persons for election  to
the Board of Directors may be made at any annual meeting of stock
holders (a) by or at the direction of the Board of Directors  (or
any  duly authorized committee thereof) or (b) by any stockholder
of the Corporation (i) who is a stockholder of record on the date
of the giving of the notice provided for in this Section 9 and on
the record date for the determination of stockholders entitled to
vote at such annual meeting and (ii) who complies with the notice
procedures set forth in this Section 9.

         In addition to any other applicable requirements, for  a
nomination  to  be  made by a stockholder, such stockholder  must
have  given timely notice thereof in proper written form  to  the
Secretary of the Corporation.

         To  be  timely, a stockholder's notice to the  Secretary
must  be  delivered to or mailed and received  at  the  principal
executive  offices of the Corporation not less than  ninety  (90)
days  nor  more than one hundred twenty (120) days prior  to  the
anniversary date of the immediately preceding annual  meeting  of
stockholders;  provided, however, that  in  the  event  that  the
annual  meeting  is called for a date that is not  within  thirty
(30)  days before or after such anniversary date, notice  by  the
stockholder in order to be timely must be so received  not  later
than the close of business on the tenth (10th) day following  the
day  on which notice of the date of the annual meeting was mailed
or  public disclosure of the date of the annual meeting was made,
whichever first occurs.

         To be in proper written form, a stockholder's notice  to
the  Secretary  must  set forth (a) as to each  person  whom  the
stockholder  proposes to nominate for election as a director  (i)
the  name, age, business address and residence address of the per
son,  (ii) the principal occupation or employment of the  person,
(iii)  the class or series and number of shares of capital  stock
of  the Corporation which are owned beneficially or of record  by
the  person and (iv) any other information relating to the person
that  would  be required to be disclosed in a proxy statement  or
other   filings   required  to  be  made   in   connection   with
solicitations  of proxies for election of directors  pursuant  to
Section  14  of the Securities Exchange Act of 1934,  as  amended
(the  "Exchange Act"), and the rules and regulations  promulgated
thereunder; and (b) as to the stockholder giving the  notice  (i)
the  name and record address of such stockholder, (ii) the  class
or   series  and  number  of  shares  of  capital  stock  of  the
Corporation  which are owned beneficially or of  record  by  such
stockholder,  (iii)  a description of all arrangements  or  under
standings between such stockholder and each proposed nominee  and
any  other person or persons (including their names) pursuant  to
which the nomination(s) are to be made by such stockholder,  (iv)
a  representation  that such stockholder  intends  to  appear  in
person  or by proxy at the annual meeting to nominate the persons
named  in  its notice and (v) any other information  relating  to
such  stockholder  that would be required to be  disclosed  in  a
proxy  statement  or  other  filings  required  to  be  made   in
connection   with  solicitations  of  proxies  for  election   of
directors  pursuant  to Section 14 of the Exchange  Act  and  the
rules  and regulations promulgated thereunder.  Such notice  must
be  accompanied by a written consent of each proposed nominee  to
be named as a nominee and to serve as a director if elected.

        No person shall be eligible for election as a director of
the   Corporation  unless  nominated  in  accordance   with   the
procedures set forth in this Section 9.  If the Chairman  of  the
annual meeting determines that a nomination was not made in accor
dance  with the foregoing procedures, the Chairman shall  declare
to  the  meeting  that  the nomination  was  defective  and  such
defective nomination shall be disregarded.

        Section 10.  Notice of Stockholder Business.  No business
may  be  transacted  at an annual meeting of stockholders,  other
than  business  that is either (a) specified  in  the  notice  of
meeting  (or any supplement thereto) given by or at the direction
of  the  Board  of  Directors (or any duly  authorized  committee
thereof),  (b)  otherwise  properly  brought  before  the  annual
meeting by or at the direction of the Board of Directors (or  any
duly  authorized  committee thereof) or  (c)  otherwise  properly
brought before the annual meeting by any stockholder of the Corpo
ration  (i)  who is a stockholder of record on the  date  of  the
giving  of the notice provided for in this Section 10 and on  the
record  date  for the determination of stockholders  entitled  to
vote at such annual meeting and (ii) who complies with the notice
procedures set forth in this Section 10.

         In  addition  to  any other applicable requirement,  for
business  to  be properly brought before an annual meeting  by  a
stockholder,  such  stockholder must  have  given  timely  notice
thereof  in  proper written form to the Secretary of the  Corpora
tion.

         To  be  timely, a stockholder's notice to the  Secretary
must  be  delivered to or mailed and received  at  the  principal
executive  offices of the Corporation not less than  ninety  (90)
days  nor  more than one hundred twenty (120) days prior  to  the
anniversary date of the immediately preceding annual  meeting  of
stockholders;  provided, however, that  in  the  event  that  the
annual  meeting  is called for a date that is not  within  thirty
(30)  days before or after such anniversary date, notice  by  the
stockholder in order to be timely must be so received  not  later
than the close of business on the tenth (10th) day following  the
day  on which notice of the date of the annual meeting was mailed
or  public disclosure of the date of the annual meeting was made,
whichever first occurs.

         To be in proper written form, a stockholder's notice  to
the  Secretary must set forth as to each matter such  stockholder
proposes  to  bring  before  the  annual  meeting  (i)  a   brief
description  of  the  business desired to be brought  before  the
annual  meeting and the reasons for conducting such  business  at
the  annual  meeting, (ii) the name and record  address  of  such
stockholder,  (iii) the class or series and number of  shares  of
capital stock of the Corporation which are owned beneficially  or
of  record by such stockholder, (iv) a description of all arrange
ments  or  understandings between such stockholder and any  other
person or persons (including their names) in connection with  the
proposal  of  such business by such stockholder and any  material
interest  of  such  stockholder  in  such  business  and  (v)   a
representation that such stockholder intends to appear in  person
or  by  proxy at the annual meeting to bring such business before
the meeting.

         No business shall be conducted at the annual meeting  of
stockholders except business brought before the annual meeting in
accordance  with  the procedures set forth in  this  Section  10,
provided, however, that, once business has been properly  brought
before  the  annual meeting in accordance with  such  procedures,
nothing in this Section 10 shall be deemed to preclude discussion
by  any stockholder of any such business.  If the Chairman of  an
annual  meeting determines that business was not properly brought
before  the  annual  meeting  in accordance  with  the  foregoing
procedures,  the Chairman shall declare to the meeting  that  the
business  was  not properly brought before the meeting  and  such
business shall not be transacted.





                        ARTICLE III

                         DIRECTORS

         Section 1. Powers, Number, Qualification, Term,  Quorum,
Vacancies.  The property, affairs and business of the Corporation
shall  be  managed by its Board of Directors, consisting  of  not
less  than five nor more than fifteen persons.  The exact  number
of directors within the maximum and minimum limitations specified
shall  be  fixed from time to time by resolution of the Board  of
Directors.   Directors need not be stockholders  of  the  Corpora
tion.   All directors shall be of full age and at least one shall
be  a citizen of the United States and a resident of the State of
New  York.  Directors shall be elected at the annual meeting  and
until their successors, shall be elected and shall qualify.

         Section  2.  Quorum.  A majority of the members  of  the
Board  of  Directors then in office, acting  at  a  meeting  duly
assembled,  shall  constitute a quorum  for  the  transaction  of
business,  but if at any meeting of the Board of Directors  there
shall  be less than a quorum present, a majority of those present
may  adjourn the meeting without further notice from time to time
until  a  quorum shall have been obtained.  Any act of a majority
of  directors  present at a meeting at which there  is  a  quorum
shall  be  the act of the Board of Directors, except as otherwise
specifically provided in the By-Laws.

         Section  3.  Vacancies.  In case one or  more  vacancies
shall  occur on the Board of Directors by reason of death,  resig
nation, increase in the number of directors or otherwise,  except
insofar  as  otherwise provided in these By-Laws,  the  remaining
directors, although less than a quorum, may, by a majority  vote,
elect  successor  or additional directors.  A person  so  elected
shall  serve  only until the next annual meeting of  stockholders
and until his successor shall be elected and shall qualify.

         Section 4. Meetings.  Meetings of the Board of Directors
shall  be held at the principal office of the Corporation  or  at
such  other  place or places within or outside the State  of  New
York  as  may be specified in the notice of the meeting.  Regular
meetings of the Board of Directors shall be held at such times as
may  from  time to time be fixed by resolution of  the  Board  of
Directors, and special meetings may be held at any time upon  the
call  of  the Chairman of the Board or the President or  any  two
directors  by oral, telegraphic or written notice duly served  on
or  sent or mailed to each director not less than two days before
such  meeting.  A meeting of the Board of Directors may  be  held
without  notice  immediately after the annual  meeting  of  stock
holders.   Notice  need not be given of regular meetings  of  the
Board  of Directors when fixed by resolution as above set  forth.
Meetings  may  be  held at any time without  notice  if  all  the
directors  are  present, or if at any time before  or  after  the
meeting those not present waive notice of the meeting in writing.

         Section 5. Removal of Directors.  At any special meeting
of  the  stockholders, duly called as provided in these  By-Laws,
any  director or directors may, by the affirmative  vote  of  the
holders  of  a  majority  of  the  shares  of  stock  issued  and
outstanding  and entitled to vote for the election of  directors,
be  removed  from  office for cause, and his successor  or  their
successors may be elected at such meeting; or the remaining direc
tors  may,  to  the  extent vacancies  are  not  filled  by  such
election, fill any vacancy or vacancies created by such  removal.
Stockholders may not remove directors without cause.

         Section  6. Executive Committee.  An Executive Committee
of three or more directors may be designated by resolution passed
by  a  majority of the whole Board of Directors.  The  act  of  a
majority of the members of said Committee shall be the act of the
Committee,  and  said Committee may meet at stated  times  or  on
notice.   Whenever the Board of Directors is not  in  session  or
whenever  a quorum of the Board of Directors fails to attend  any
regular  or  special meeting of the Board, said  Committee  shall
advise  with and aid the officers of the Corporation in  all  mat
ters  concerning its interests and the management of its business
and  affairs, and generally perform such duties and exercise such
powers  as may be performed and exercised by the Board  of  Direc
tors  from  time to time, and the Executive Committee shall  have
the  power to authorize the seal of the Corporation to be affixed
to  all  papers which may require it and, insofar as may  be  per
mitted by law, exercise the powers and perform the obligations of
the  Board  of  Directors.  The Board of Directors may  also  des
ignate  one  or more committees in addition to the Executive  Com
mittee  by resolution or resolutions passed by a majority of  the
whole Board of Directors; such committee or committees to consist
of three or more directors of the Corporation, and, to the extent
provided in the resolution or resolutions designating them, shall
have  or  may exercise the specific powers of the Board of  Direc
tors  in the management of the business and affairs of the  Corpo
ration.   Such  committee or committees shall have such  name  or
names  as  may  be  determined from time to  time  by  resolution
adopted by the Board of Directors.

         Section 7. Compensation of Directors.  Directors may  by
resolution-of the Board of Directors, be allowed a fixed sum  and
expenses  for  attendance at regular or special meetings  of  the
Board  of Directors; provided that nothing herein contained shall
be  construed to preclude any director from serving  the  Corpora
tion  in  any other capacity and receiving compensation therefor.
Members of special or standing committees, and others who  attend
pursuant to direction, may, by vote of the Board of Directors  be
allowed  a  like  fixed sum and expenses for attending  committee
meetings.

         Section 8. Action by Written Consent in lieu of Meeting.
Any  action  required or permitted to be taken by  the  Board  of
Directors of the Corporation or of any committee thereof  may  be
taken  without a meeting if all members of the Board of Directors
or of any committee thereof consent in writing to the adoption of
a resolution authorizing the action.

         Section 9. Action by Conference Call.  Any one  or  more
members  of the Board of Directors of the Corporation or  of  any
committee thereof may participate in a meeting of said  Board  or
of  any  such  committee  by means of a conference  telephone  or
similar  communications equipment allowing all persons participat
ing in the meeting to hear each other at the same time.


                         ARTICLE IV

                          OFFICERS

         Section  1.  Election.  The Board of  Directors  at  its
meeting held immediately after the annual meeting of stockholders
shall  elect  a Chairman of the Board, a President, one  or  more
Vice  Presidents, a Secretary and a Treasurer.  From time to time
the  Board  of  Directors may appoint such Assistant  Vice  Presi
dents, Assistant Secretaries, Assistant Treasurers and such other
officers,  agents and employees as it may deem proper.   Any  two
offices  may  be  held by the same person.  The Chairman  of  the
Board and the President shall be chosen from among the directors.

         Section 2. Term and Removal.  The term of office of  all
officers  shall be one year and until their respective successors
are  elected  and  qualify but any officer may  be  removed  from
office  either with or without cause at any time by  the  affirma
tive  vote of a majority of the members of the Board of Directors
then  in office.  A vacancy in any office arising from any  cause
may be filled by the Board of Directors.

         Section 3. Chairman of the Board.  The Chairman  of  the
Board shall preside at all meetings of the Board of Directors and
stockholders.

         Section  4.  President.   The President  shall,  in  the
absence of the Chairman of the Board, preside at all meetings  of
the  Board  of  Directors and stockholders.  He shall  have  such
other  duties and powers as may be assigned to him from  time  to
time by the Board of Directors.

         Section  5. Vice Presidents.  The Vice Presidents  shall
have such powers and discharge such duties as may be assigned  to
them from time to time by the Board of Directors.


         Section  6.  Treasurer.  The Treasurer  shall  have  the
custody of all the funds and securities of the Corporation.  When
necessary  or  proper he shall endorse on behalf of  the  Corpora
tion,  for  collection, checks, notes and other  obligations  and
shall  deposit the same to the credit of the Corporation in  such
bank  or banks, or depositories as may be designated by the Board
of  Directors, or by any officer acting under authority conferred
by  the  Board of Directors.  Whenever required by the  Board  of
Directors, he shall render an account of all his transactions  as
Treasurer and of the financial condition of the Corporation.   He
shall  give bond for the faithful discharge of his duties if  the
Board  of  Directors so requires.  He shall do and  perform  such
other  duties as may be assigned to him from time to time by  the
Board of Directors.

         Section  7. Secretary.  The Secretary shall  attend  all
meetings  of  the stockholders and all meetings of the  Board  of
Directors,  and record all votes and the minutes of  all  proceed
ings  in  a  book to be kept for that purpose; and shall  perform
like  duties  for  other committees when so required.   He  shall
give,  or  cause to be given, notice of all meetings of stockhold
ers  and  of the Board of Directors and of committees  and  shall
perform  such other duties as may be prescribed by the  Board  of
Directors.  He shall keep in safe custody the seal of  the  Corpo
ration  and affix the same to any instrument whose execution  has
been  authorized.  He shall do and perform such other  duties  as
may  be  assigned to him from time to time by the Board of  Direc
tors.

         Section  8.  Assistant  Officers.   The  Assistant  Vice
Presidents,  the  Assistant Secretaries and  the  Assistant  Trea
surers  shall,  in the order of their respective seniorities,  in
the  absence  or disability of the Vice Presidents, Secretary  or
Treasurer,  respectively, perform the duties of such officer  and
shall  perform  such other duties as the Board of  Directors  may
from time to time prescribe.


                         ARTICLE V

                   CERTIFICATES OF STOCK

         Section  1.  Form and Transfers.  The interest  of  each
stockholder of the Corporation shall be evidenced by certificates
for  shares  of stock certifying the number of shares represented
thereby  and  in such form, not inconsistent with the Certificate
of Incorporation, as the Board of Directors may from time to time
prescribe.

        The certificates of stock shall be signed by the Chairman
of  the  Board or the President or a Vice President  and  by  the
Secretary  or  an  Assistant Secretary or  the  Treasurer  or  an
Assistant Treasurer, and sealed with the seal of the Corporation.
Such  seal  may be a facsimile, engraved or printed.   Where  any
such  certificate is signed by a transfer agent, or by a transfer
clerk  and registrar, the signature of the Chairman of the Board,
President,   Vice  President,  Secretary,  Assistant   Secretary,
Treasurer  or  Assistant Treasurer upon such certificate  may  be
facsimiles,  engraved or printed.  In case any such  officer  who
has signed or whose facsimile signature has been placed upon such
certificate  shall have ceased to be such before such certificate
is  issued,  it  may be issued by the Corporation with  the  same
effect  as if such officer had not ceased to be such at the  time
of its issue.

         Transfers of shares of stock of the Corporation shall be
made  only  on  the  books of the Corporation by  the  registered
holder thereof, or by his attorney thereunto authorized by  power
of  attorney  duly executed and filed with the Secretary  of  the
Corporation,  or  with  a  transfer clerk  or  a  transfer  agent
appointed  as in section 4 of this Article provided, and  on  sur
render  of  the certificate or certificates for such shares  prop
erly  endorsed and the payment of all taxes thereon.  The  person
in  whose name shares of stock stand on the books of the  Corpora
tion  shall  be  deemed the owner thereof  for  all  purposes  as
regards  the Corporation.  The Board of Directors may, from  time
to  time,  make such additional rules and regulations as  it  may
deem  expedient, not inconsistent with these By-Laws,  concerning
the  issue, transfer and registration of certificates for  shares
of stock of the Corporation.

          Section   2.  Lost,  Stolen,  Destroyed,  or  Mutilated
Certificates.  No certificate for shares of stock  of  the  Corpo
ration  shall  be issued in place of any certificate  alleged  to
have been lost, destroyed or stolen, except on production of such
evidence  of  such loss, destruction or theft  as  the  Board  of
Directors may require and on delivery to the Corporation, if  the
Board  of  Directors shall so require, of a bond of indemnity  in
such amount, containing such terms and secured by such surety  as
the  Board of Directors may in its discretion require.  The Board
of  Directors shall have the right from time to time to prescribe
such  rules and procedures as it shall deem advisable with regard
to  lost,  stolen,  destroyed or mutilated certificates  and  the
issuance of new shares of this Corporation in place thereof.

         Section  3. Transfer Agent and Registrar.  The Board  of
Directors may appoint one or more registrars, and may require all
certificates  for  shares  of stock  to  bear  the  signature  or
signatures of any of them.

                         ARTICLE VI

                       CORPORATE SEAL

         The  corporate seal of the Corporation shall consist  of
two  concentric circles, between which shall be the name  of  the
Corporation, and in the center shall be inscribed the year of its
incorporation and the words, "Corporate Seal, New York."





                        ARTICLE VII

                         AMENDMENTS

         These  By-Laws  may be amended, altered or  repealed  or
additional By-Laws adopted at any meeting of the Board  of  Direc
tors  by  the vote of a majority of the directors then in office.
These  By-Laws, and any amendments thereto and new By-Laws  added
by  the  directors  may be amended, altered or  repealed  by  the
stockholders at any annual or special meeting of the stockholders
provided notice of such action shall have been contained  in  the
notice of meeting.


                        ARTICLE VIII

                      INDEMNIFICATION

          Section  1.  Definitions.   "Action"'  shall  mean  any
threatened,  pending or completed legal action,  lawsuit  or  pro
ceeding,   whether  civil,  criminal,  administrative  or   inves
tigative,  including without limitation any action by or  in  the
right of the Corporation to procure a judgment in its favor.

         "Indemnitee" shall mean a person who was or is a  party,
or  is  threatened to be made a party, to an Action by reason  of
the  fact  that  such  person  (or  such  person's  testator   or
intestate,  in  which case both such person and his  testator  or
intestate shall be deemed the Indemnitee) is or was or has agreed
to  become a director or officer of the Corporation, or is or was
serving  or has agreed to serve at the request of the Corporation
as  a  director,  officer or trustee of or in a similar  capacity
with another corporation, partnership, joint venture, trust, plan
or  other enterprise, or by reason of any action alleged to  have
been taken or omitted in such capacity.

         "Costs"  shall mean all amounts actually paid by  or  on
behalf  of  an Indemnitee (i) on account of judgments, fines  and
penalties  incurred  in connection with an  Action,  or  (ii)  in
settlement of an Action.

          "Expenses"   shall  mean  all  expenses  actually   and
reasonably  incurred  by  or  on  behalf  of  an  Indemnitee   in
connection  with  an  Action, whether or not  the  Indemnitee  is
successful on the merits, including without limitation,  expenses
of  investigation,  judicial  or administrative  proceedings  and
appeals,  attorneys'  fees  and disbursements,  and  expenses  of
establishing or defending a right to indemnification  under  this
Article.

        "Act" shall mean Sections 721 through 726 of the Business
Corporation  Law  of  the  State of New York  or  any  comparable
provisions  of New York law hereafter enacted applicable  to  the
Corporation.

        Section 2. Indemnification and Advances of Expenses.  The
Corporation shall indemnify each Indemnitee against all Costs and
Expenses  of  each Action, unless such indemnification  shall  be
expressly  prohibited by Section 721 of the Act,  or  unless  the
Action (other than an Action instituted pursuant to Section 3  of
this  Article  VIII) shall have been initiated by the  Indemnitee
without  the  authorization  of the Board  of  Directors  of  the
Corporation.  Expenses for which indemnification is sought  under
this  Article shall be paid by the Corporation in advance of  any
final  disposition  of the Action at the written  request  of  an
Indemnitee, provided that the Indemnitee shall undertake to repay
amounts  advanced  to  the  extent  that  a  court  of  competent
jurisdiction  ultimately determines that the Indemnitee  was  not
entitled   to  such  indemnification.   Except  to   the   extent
prohibited  by  law, advances of Expenses shall be  paid  without
reference   to  the  Indemnitee's  financial  ability   to   make
repayment,  no  security  shall be required  therefor,  and  such
advances  shall not under any circumstances be claimable  against
the  Indemnitee's spouse, children, estate, heirs,  executors  or
administrators.  The Board of Directors may, by a  majority  vote
of  a  quorum consisting of directors who are not parties  to  an
Action,  and upon approval of an Indemnitee, authorize the  Corpo
ration's counsel to represent the Indemnitee in an Action.

         Section  3.  Procedure for Indemnification.   Any  indem
nification or advance of Expenses under Section 2 of this Article
shall be made promptly, and in any event within 45 days following
the  written  request of the Indemnitee, unless  a  determination
that the Indemnitee is not entitled to indemnification because he
has not met the applicable standard of conduct expressly required
by  Section 721 of the Act is made (1) by the Board of  Directors
by  a  majority vote of a quorum consisting of directors who  are
not  parties  to  such Action, or (2) if such  a  quorum  is  not
obtainable,  or, even if obtainable, if a quorum of disinterested
directors  so directs, by independent legal counsel in a  written
opinion,   or   (3)   by   the  shareholders.    The   right   to
indemnification and advances of Expenses under this Article shall
be  enforceable  by  the  Indemnitee in any  court  of  competent
jurisdiction if the Corporation denies such request, in whole  or
in part, or if no disposition thereof is made within 45 days.  It
shall  be  a  defense to any such action (other  than  an  action
brought to enforce a claim for the advance of Expenses where  the
required  undertaking, if any, has been received by  the  Corpora
tion) that the Indemnitee has not met the applicable standard  of
conduct  expressly required by the Act, but the burden of proving
such  defense  shall be on the Corporation and  neither  (i)  the
termination  of  any Action by judgment, order,  settlement,  con
viction, or upon a plea of nolo contendere or its equivalent, nor
(ii)  any  determination pursuant to the first sentence  of  this
Section  2,  shall,  of  itself, create a  presumption  that  the
Indemnitee  did  not  act in accordance  with  such  standard  of
conduct.



         Section  4.  Other Rights and Continuation of  Right  to
Indemnification.  The indemnification provided  by  this  Article
shall not be exclusive of all other rights to which an Indemnitee
seeking  indemnification is entitled under  any  law  (common  or
statutory), agreement, resolution of shareholders or directors or
otherwise, and nothing contained in this Article shall limit  the
right to indemnification or advancement of expenses to which  any
person  would  be entitled from the Corporation in  lieu  of,  in
addition  to  or in the absence of this Article.  The Corporation
is  hereby expressly authorized to grant other rights of  indemni
fication or advancement of expenses by resolution of shareholders
or   directors,  agreement  or  otherwise.   The  indemnification
provided  by this Article shall continue as to an Indemnitee  who
has  ceased to be a director, officer, trustee, committee member,
employee or agent, and shall inure to the benefit of the  estate,
heirs, executors and administrators of each Indemnitee.

        Section 5. Insurance.  The Corporation shall purchase and
maintain insurance on behalf of any person who is or was  or  has
agreed to become a director or officer of the Corporation, or  is
or  was  serving at the request of the Corporation as a director,
officer  or  trustee  of  or in a similar capacity  with  another
corporation,  partnership, joint venture, trust,  plan  or  other
enterprise against any liability asserted against such person and
incurred  by such person or on such person's behalf in  any  such
capacity,  or  arising  out  of such persons's  status  as  such,
whether  or not the Corporation would have the power to indemnify
such  person under the provisions of this Article VIII,  provided
that  such  insurance  is  available on  terms  acceptable  to  a
majority of the entire Board of Directors of the Corporation.

        Section 6. Contractual Rights; Conflicts.  The provisions
of  this  Article  VIII shall constitute a contract  between  the
Corporation   and  each  Indemnitee,  pursuant   to   which   the
Corporation and each such Indemnitee intend to be legally  bound.
No  repeal or modification of this Article VIII shall affect  any
rights  or  obligations then existing or thereafter arising  with
respect  to any state of facts then or theretofore existing.   In
the  event  any  rights  under this Article  VIII  are  expressly
prohibited  by  any provision of Article XIV of the Corporation's
Certificate of Incorporation as in effect on the date  this  Arti
cle  VIII is adopted, such provision of the Corporation's  Certif
icate  of  Incorporation shall be controlling unless subsequently
amended to eliminate such prohibition.

         Section  7. Severability.  If this Article VIII  or  any
portion hereof shall be invalidated on any ground by any court of
competent  jurisdiction, then the Corporation shall  nevertheless
indemnify  each  Indemnitee as to Costs  and  Expenses  and  make
advancements  thereof  to  the fullest extent  permitted  by  any
applicable portion of this Article VIII that shall not have  been
invalidated and to the fullest extent permitted by the Act.

[exhibits-02-3.03]bd

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-3
<SEQUENCE>4
<FILENAME>ex301.txt
<DESCRIPTION>EXHIBIT
<TEXT>
Exhibit 3.01

                            RESTATED

                  CERTIFICATE OF INCORPORATION
                               OF
                   PARK ELECTROCHEMICAL CORP.



     Under Section 807 of the Business Corporation Law,

     The undersigned, being respectively a Vice President and the
Secretary  of  Park Electrochemical Corp., for  the  purposes  of
changing and restating the Certificate of Incorporation  of  Park
Electrochemical  Corp., pursuant to Section 807 of  the  Business
Corporation  Law of the State of New York, do hereby  certify  as
follows:

       1.     (a)    The  name  of  the  corporation   is   "PARK
ELECTROCHEMICAL CORP.,

     (b)  The corporation was originally formed under the name of
"Park Name Plate Inc.".

     2.   The Certificate of Incorporation of the corporation was
filed by the Department of State on the 31st day of March, 1954.

      3.   The Certificate of Incorporation of the corporation is
hereby  changed  to  effect the following changes  authorized  by
paragraph (b) of Section 803 of the Business Corporation Laws.

          (a) to change the location of the office of the Corpora
tion  from the City of New York, County of New York and State  of
New York, to: the County of Nassau and State of New York.

           (b)  to  change the address to which the Secretary  of
State  of  the State of New York in directed to mail  a  copy  of
process in any action or proceeding against the corporation which
may  be  served upon him from: Parker, Chapin and Flattau, Esqs.,
530   Fifth   Avenue,  New  York  10036  New   York,   to:   Park
Electrochemical  Corp., 5 Dakota Drive, Lake  Success,  New  York
11042, Attention: General Counsel.

     The text of the Certificate of Incorporation of the corpora-
ion  is  hereby  restated as heretofore amended  and  as  changed
hereby to read in full as set forth in Paragraph 4 hereof.







4.                CERTIFICATE OF INCORPORATION
                               OF
                   PARK ELECTROCHEMICAL CORP.

I.   The  name  of  the corporation shall be PARK ELECTROCHEMICAL
     CORP.

II.  The purposes for which the corporation is formed are,

     A.    To carry on the general business of manufacturing  and
     distributing metal nameplates and decorative trim and  other
     components and/or products and generally to do all acts  and
     things  which may be necessary or convenient to  the further
     ance of the aforementioned purposes.

     B.   To acquire, and pay for in cash, stock or bonds of this
     corporation or otherwise, the goodwill, rights,  assets  and
     property, and to undertake or assume the whole or  any  part
     of  the  obligations  or liabilities of  any  person,  firm,
     association or corporation.

     C.    To manufacture, purchase, or otherwise acquire in  any
     lawful  manner,  and to hold, own, mortgage,  pledge,  sell,
     transfer,  convert, store, import, export  or  deal  in  any
     other  manner, dispose of and to invest, trade, deal in  and
     deal  with  all  goods, wares, merchandise and  property  of
     every class and description.

     D.    To  acquire,  hold,  use, sell, assign,  lease,  grant
     licenses  in  respect of, mortgage or otherwise  dispose  of
     letters  patent of the United States or any foreign  country
     patent  rights inventions, improvements and processes,  copy
     rights, trademarks and trade names, relating to or useful in
     connection with any business of this corporation.

     E.    To acquire by purchase, subscription or otherwise, and
     to  receive,  hold, own, guarantee, sell, assign,  exchange,
     transfer, mortgage, pledge or otherwise dispose of  or  deal
     in  and with any of the shares of the capital stock, or  any
     voting  trust  certificates in  respect  of  the  shares  of
     capital  stock, scrip, warrants, rights, bonds,  debentures,
     notes,  trust  receipts, and other securities,  obligations,
     choses  in action and evidences of indebtedness or  interest
     issued   or   created  by  any  corporations,  joint   stock
     companies,  syndicates, associations,  partnerships,  firms,
     trusts  or  persons, public or private, or by the government
     of   the  United  States  of  America,  or  by  any  foreign
     government,   or   by   any   state   territory,   province,
     municipality  or  other  political  subdivision  or  by  any
     governmental  agency, and as owner thereof, to  possess  and
     exercise  all  the  rights do any and all  acts  and  things
     necessary  or  advisable  for the preservation,  protection,
     improvement and enhancement in value thereof.


     F.    To borrow, or raise moneys for any of the purposes  of
     the corporation, and, from time to time without limit as  to
     amount,  to draw, make, accept, endorse, execute  and  issue
     promissory notes, drafts,bills of exchange, warrants, bonds,
     debentures    and   other   negotiable   or   non-negotiable
     instruments and evidences of indebtedness, and to secure the
     payment  of  any  thereof  and of the  interest  thereon  by
     mortgage upon, pledge, conveyance or assignment in trust  of
     the  whole  or  any part of the property of the corporation,
     whether  at  the time owned or thereafter acquired,  and  to
     sell,  pledge or otherwise  dispose of such bonds  or  other
     obligations of the corporation for its Corporate purposes.

     To make any guarantee respecting dividends, shares of stock,
     bonds,  debentures,  contracts or other obligations  to  the
     extent  that  such  power may be exercised  by  corporations
     organized under the Stock Corporation Law.

     G.   To loan to any person, firm, partnership or corporation
     any of its surplus funds, either with or without security.

     H.    To purchase, hold, sell and transfer the shares of its
     capital  stock;  provided it shall  not  use  its  funds  or
     property for the purchase of its own shares of capital stock
     when  such  use  would cause any impairment of  its  capital
     except  as otherwise permitted by law, and provided  further
     that  shares of its own capital stock belonging to it  shall
     not be voted upon directly or indirectly.

     I.    To have one or more offices, to carry on all or any of
     its operations and business and without restriction or limit
     as  to  amount to purchase or otherwise acquire, hold,  own,
     mortgage,  sell, convey or otherwise dispose  of,  real  and
     personal property of every class and description in  any  of
     the states, districts, territories or colonies of the United
     states, and in any and all foreign countries, subject to the
     laws of such state, district, territory, colony or country.

     J.   To enter into, make, perform and carry out contracts of
     every kind, which may be necessary for or incidental to  the
     business  of the corporation with any person, firm,  corpora
     tion, private, public or municipal, body politic, under  the
     government of the United States, or any territory  district,
     protectorate,  dependency or insular or other possession  or
     acquisition of the United States, or any foreign governments
     so  far as, and to the extent that, the same may be done and
     performed by a corporation organized under the Stock Corpora
     tion Law.

     K.     To   do  any  and  all  things  necessary,  suitable,
     convenient  or  proper  for,  or  in  connection  with,   or
     incidental to, the accomplishment of any of the purposes  or
     the  attainment  of  any one or more of the  objects  herein
     enumerated,  or designed directly or indirectly  to  promote
     the interests of the corporation, or to enhance the value of
     any  of  its  properties and in general to do  any  and  all
     things  and exercise any and all powers which it may now  or
     hereafter be lawful for the corporation to do or to exercise
     under any of the laws of the State of New York that may  now
     or hereafter be applicable to the corporation.

      L.    The  purposes and powers specified in  the  foregoing
clauses  are  to  be construed both as purposes  and  powers  and
shall,  except where otherwise expressed be in no way limited  or
restricted  by reference to or inference from, the terms  of  any
other  clause  in  this  certificate of  incorporation,  but  the
purposes and powers specified in each of the foregoing clauses of
this  article  shall  be  regarded as  independent  purposes  and
powers.


III.  The aggregate number of shares which the Corporation  shall
have  authority  to issue shall consist of 15,000,000  shares  of
Common  Stock  of  the par value of $.10 per share,  And  500,000
shares  of Preferred stock of the par value of $1 per share.  The
Preferred   stock   shall  be  issuable  in  series   with   such
designations relative rights, preferences and limitations as  may
be fixed from time to time by the Board of Directors.

     The designations, relative voting, dividend, liquidation and
other  right, preferences and limitations of the Preferred  Stock
(unless otherwise fixed by the Board of Directors) and the Common
Stock are as follows:

     1.    The shares of Preferred Stock may be divided into  and
     issued  in one or more series, and each series shall  be  so
     designated so as to distinguish the shares thereof from  the
     shares  of  all other series. All shares of Preferred  Stock
     shall  be  identical except in respect of particulars  which
     may  be  fixed  by  the  Board of Directors  as  hereinafter
     provided  pursuant  to authority which is  hereby  expressly
     vested  in  the Board of Directors. Each share of  a  series
     shall be identical in all respects with all other shares  of
     such  series,  except  as to the date from  which  dividends
     thereon  shall  be  cumulative on any  series  as  to  which
     dividends are cumulative. Shares of Preferred Stock  of  any
     series  which  have been cancelled in any manner,  including
     shares  redeemed or reacquired by the Corporation and shares
     which  have been converted into or exchanged for  shares  of
     any  other  class, or any series of the same  or  any  other
     class,  shall  have  the status of authorized  but  unissued
     shares  of Preferred Stock and may be reissued as shares  of
     the  series of which they were originally a part or  may  be
     issued as shares of a new series or any other series of  the
     same class.




     2.    Before  any  shares of Preferred Stock of  any  series
     shall  be  issued,  the  Board  of  Directors,  pursuant  to
     authority  hereby  expressly vested  in  it,  shall  fix  by
     resolution  or  resolutions  the  following  provisions   in
     respect of the shares of each such series so far as the same
     are not inconsistent with the provisions of this Article III
     applicable to all series of Preferred Stock.

                (a)   the distinctive designations of such series
          and  the  number of shares which shall constitute  such
          Series  which  number  may be increased  (except  where
          otherwise  provided  by  the  Board  of  Directors   in
          creating  such series) or decreased (but not below  the
          number of shares thereof then outstanding) from time to
          time by like action of the Board of Directors.

                (b)   the  annual  rate or  amount  of  dividends
          payable   on  shares  of  such  series,  whether   such
          dividends  shall  be  cumulative or noncumulative,  the
          conditions  upon  which  and/or  the  dates  when  such
          dividends  shall  be payable and the  date  from  which
          dividends  on  cumulative series shall  accrue  and  be
          cumulative on all shares of such series issued prior to
          the payment date for the first dividend of such series;

                (c)  whether such series shall be redeemable and,
          if  so,  the  terms and conditions of such  redemption,
          including  the  time or times when  and  the  price  or
          prices  at  which  shares  of  such  series  shall   be
          redeemed;

                (d)   the rights of the shares of such series  in
          the event of liquidation, dissolution or winding up  of
          the affairs of the Corporation;

               (e)  whether such series shall be convertible into
          or  exchangeable for shares of any other class, or  any
          series of the same or any other class, and, if so,  the
          terms  and  conditions thereof, including the  date  or
          dates  when  such shares shall be convertible  into  or
          exchangeable  for  shares of any other  class,  or  any
          series  of the same or  any other class, the  price  or
          prices  or  the rate or rates at which shares  of  such
          series shall be so convertible or exchangeable, and any
          adjustments  which shall be made, and the circumstances
          in  which any such adjustments shall be made,  in  such
          conversion or exchange prices or rates;

                (f)   whether such series shall have  any  voting
          rights  in addition to those prescribed by law and,  if
          so, the terms and conditions of exercise of such voting
          rights; and


                (g)   any  other  designations, relative  rights,
          preferences or limitations.

          3.    (a)  So long as any shares of Preferred Stock  of
          any  series shall be outstanding, the Corporation  will
          not  declare  or pay any dividends on the Common  Stock
          (other  than  dividends payable  solely  in  shares  of
          Common  Stock) or make any distributions of  any  kind,
          either directly or indirectly, in respect of shares  of
          Common  stock,  or make any payment on account  of  the
          purchase,  redemption  or other acquisition  of  Common
          Stock,   unless   on  the  payment,   distribution   or
          redemption  date, as the case may be, all dividends  on
          the  then outstanding shares of Preferred Stock of  all
          series  for all past dividend periods shall  have  been
          paid  to the full extent of the preference, if any,  to
          which each series of Preferred Stock is entitled.

               (b)  In case the Corporation shall not pay in full
          all  stated dividends required to be paid on all shares
          of   all   series  of  Preferred  Stock  at  the   time
          outstanding  to  the full extent of the preference,  if
          any,  to which each such series is entitled, the shares
          of all series of Preferred Stock shall share ratably in
          the  payment of dividends, including accumulations,  if
          any, in accordance with the sums which would be payable
          on  such shares if all dividends were declared and  aid
          in  full.  Accumulations of dividends  shall  not  bear
          interest.

               (c)  In case the Corporation shall not pay in full
          all  amounts required to be paid on all shares  of  all
          series  of  Preferred Stock at the time outstanding  in
          the event of the liquidation, dissolution or winding up
          of  the  affairs of the Corporation, the shares of  all
          series  of Preferred Stock shall share ratably  in  the
          payment  of  all amounts payable in the event  of  such
          liquidation,  dissolution or winding up  in  accordance
          with the sums which would be payable on such shares  if
          all amounts payable on such liquidation, dissolution or
          winding up were paid in full.

                (d)   When  dividends shall have  been  paid  (or
          declared  and  set aside for payment) on the  Preferred
          Stock to the full extent of the preference, if any,  to
          which the Preferred Stock is entitled, dividends on the
          remaining  class or classes of stock may then  be  paid
          out  of  the funds of the Corporation which are legally
          available therefor.

               (e)  Subject to the limitations prescribed in this
          Article III and any further limitations which may f rom
          time to time be prescribed by the Board of Directors in
          accordance  herewith the holders of Common Stock  shall
          be  entitled to receive dividends on the Common  Stock,
          when, as and if declared by the Board of Directors  out
          of  the  funds  of  the Corporation which  are  legally
          available therefor.

          4.   The authorized but unissued shares of Common Stock
          and  the  authorized but unissued shares  of  Preferred
          stock  may be issued for such consideration,  not  less
          than  the par value thereof, as may be fixed from  time
          to time by the Board of Directors.

          5.    (a)   Except as otherwise determined pursuant  to
          authority  of  the Board of Directors  an  hereinbefore
          provided,  or by the Business Corporation  Law  of  the
          State  of  New York, all voting rights shall be  vested
          exclusively in the holders of the outstanding shares of
          Common Stock and each such holder shall be entitled  to
          one  vote per share for all purposes for each share  of
          Common Stock held of record by him.

                (b)   Except as otherwise determined pursuant  to
          authority  of  the Board of Directors  as  hereinbefore
          provided,  or by the Business Corporation  Law  of  the
          State of New York, the holders of Preferred Stock shall
          not  be entitled to vote for any purpose nor shall they
          be entitled to notice of meetings of shareholders.

          6.    The Board of Directors has authorized a series of
          Preferred  Stock  which series shall be  designated  as
          Series  A  Preferred  Stock (the  "Series  A  Preferred
          Stock")  and  this  number of shares constituting  such
          series shall be 150,000.

                (a)  The holders of record of shares of Series  A
          Preferred Stock shall be entitled to receive, when,  as
          and  if  declared by the Board of Directors or  a  duly
          authorized  committee  thereof  out  of  funds  legally
          available  for the purpose, dividends in  cash  at  the
          rate  per  share  of  5%  per annum  (calculated  an  a
          percentage of the liquidation value per share of $100).
          Dividends shall be payable quarterly, on the  dates  on
          which  a  quarterly  dividend or  distribution  on  the
          Common Stock, $.10 par value per share ("Common Stock")
          of  the  Corporation is payable (other than a  dividend
          payable in Common Stock) (each such date being referred
          to  herein as a "Dividend Payment Date"), commencing on
          the   first  Dividend  Payment  Date  after  the  first
          issuance of a share or fraction of a share of Series  A
          Preferred Stock, or, if no such dividends on the Common
          Stock   are  payable  then  on  such  quarterly   dates
          designated  by  the  Board  of  Directors  or  a   duly
          authorized committee thereof.  To the extent the  Board
          of  Directors  or  a duly authorized committee  thereof
          does  not  declare  the  full 5%  dividend  or,  if  so
          declared, such dividend is not fully paid in  cash  the
          amount  not  so  declared or paid shall  accumulate  as
          provided in paragraph (b) of this Section 6.  The Board
          of Directors or a duly authorized committee thereof may
          fix  a record date for the determination of holders  of
          shares  of Series A Preferred Stock entitled to receive
          payment  of  a dividend declared thereon, which  record
          data  shall be not less than 10 days nor more  that  50
          days prior to the date fixed for the payment thereof.

               (b)  Dividends on the outstanding shares of Series
          A  Preferred Stock shall be cumulative from the date of
          issue  of  such shares.  Accrued dividends, whether  or
          not   declared,  that  are  not  paid  shall   compound
          quarterly at  5% per annum until the date of payment of
          such  dividends.   The  amounts with  respect  to  such
          compounding  shall  also constitute accrued  dividends.
          Accumulated  but unpaid dividends may be  declared  and
          paid  at  any  time, without  reference to any  regular
          Dividend  Payment Date, to holders of  record  on  such
          date,  not  less  than 10 days nor more  than  50  days
          preceding the payment date thereof, as may be fixed  by
          the  Board  of Directors of the Corporation or  a  duly
          authorized committee thereof.

                (c)   So  long as any of the shares of  Series  A
          Preferred Stock are outstanding, no dividends shall  be
          paid or declared, nor any distribution be made, on  the
          Common  Stock,  or  any other security  junior  to  the
          Series  A   Preferred  Stock,  other  than  a  dividend
          payable  in common stock or such other junior security,
          nor  shall  any shares of Common Stock,  or  any  other
          security  junior  to the Series A Preferred  Stock,  be
          acquired  for consideration by the Corporation,  unless
          all  dividends on the Series A Preferred Stock for  all
          past  dividend dates shall have been paid and the  full
          dividends  thereon  for the most recent  dividend  date
          shall  have  been paid or declared and a sum sufficient
          for  the  payment thereof set apart.   Subject  to  the
          foregoing  provisions, dividends on  the  Common  stock
          (payable  in  cash,  stock or  otherwise)  as  may   be
          determined  by the Board of Directors may  be  declared
          and  paid from time to time out of the remaining  funds
          legally available for the payment of dividends, and the
          Series  A  Preferred  Stock shall not  be  entitled  to
          participate in any such dividends, whether  payable  in
          cash, stock or otherwise.

                (d)  The holders of record of shares of Series  A
          Preferred  Stock shall not be entitled  to  any  voting
          rights, except as otherwise provided by law.

                (e)  The Corporation may at the discrimination of
          a  majority of the Continuing Directors (as hereinafter
          defined) redeem, at any time, in whole but not in part,
          all  of  the shares and fractional shares of  Series  A
          Preferred  stock at a redemption price  of  $6,060  per
          whole  share,  reduced  pro  rata  for  redemptions  of
          fractional  shares, plus accrued and  unpaid  dividends
          thereon (as provided in paragraphs (a), (b) and (c)  of
          this  Section  6 above) to the date fixed for  optional
          redemption,  and adjusted if, and to the  extent  that,
          the  price  at  which the Series A Preferred  Stock  is
          issued is more or less than $6,000 per share.

               (f)  In the event the Corporation shall redeem the
          shares  of  Series A Preferred Stock,  notice  of  such
          redemption shall be given by first class mail,  postage
          prepaid, mailed not less than 15 days nor more than  60
          days  prior to the redemption date, to each  holder  of
          record  of such shares at such holder's address as  the
          same  appears on the stock register of the Corporation,
          provided  however, that no failure to mail such  notice
          nor any defect therein shall affect the validity of the
          redemption of the shares of Series A Preferred Stock to
          be  redeemed.   Each such notice shall state:  (i)  the
          redemption  date;  (ii)  the  place  or  places   where
          certificates  for  shares are  to  be  surrendered  for
          payment   of  the  redemption  price  and  (iii)   that
          dividends  on the shares will cease to accrue  on  such
          redemption date.

                (g)  Notice having been mailed as aforesaid, from
          and after the redemption date (unless default shall  be
          made  by  the  Corporation in providing money  for  the
          payment of the redemption price) dividends on the share
          of  Series A Preferred stock shall cease to accrue  and
          all  rights  of the holders thereof as stockholders  of
          the  Corporation (except the right to receive from  the
          corporation  the redemption price and any  accrued  and
          unpaid  dividends)  shall  cease.  Upon  surrender   in
          accordance  with  said notice of the  certificates  for
          shares (properly endorsed or assigned for transfer,  if
          the  Continuing Directors of the Corporation  shall  so
          require  and  the notice shall so state),  such  shares
          shall  be redeemed by the Corporation at the redemption
          price aforesaid.

               (h)   "Continuing Director" shall mean a member of
          the  Corporation's Board of Directors who was a  member
          of  the  Corporation's Board of Directors prior to  the
          time  an  Acquiring  Person  (as  hereinafter  defined)
          became  an  Acquiring Person, and any  successor  of  a
          Continuing  Director who is recommended in  writing  to
          succeed   a  Continuing  Director  by  a  majority   of
          Continuing Directors then on the Corporation's Board of
          Directors.


                (i)  "Acquiring Person" shall mean any person who
          or  which,  together with all affiliates and associates
          of such person, is the Beneficial Owner (as hereinafter
          defined)  of 30% or more of the shares of Common  Stock
          then outstanding but shall not include the Corporation,
          any  employee  benefit plan of the Corporation  or  any
          person  holding shares of Common Stock  and  which  was
          organized  appointed or established by the  Corporation
          for or pursuant to the terms of any such plan.

                (j)   A  person  shall be deemed the  "Beneficial
          owner"  of,  and shall be deemed to "beneficially  own"
          any  securities: (i) which such person or any  of  such
          person's  affiliates or associates  beneficially  owns,
          direct or indirectly; (ii) which such person or any  of
          such  person's  affiliates or associates  has  (A)  the
          right  to  acquire (whether such right  is  exercisable
          immediately or only after the passage of time) pursuant
          to any agreement, arrangement or understanding (whether
          or  not  in writing) or upon the exercise of conversion
          rights,exchange rights, rights, warrants or  options,or
          otherwise Provided however. that a person shall not  be
          deemed  the  "Beneficial owner" of, or to "beneficially
          own",  securities  tendered pursuant  to  a  tender  or
          exchange  of  or  made by such person or  any  of  such
          person's  affiliates or associates until such  tendered
          securities  are accepted for purchase or  exchanger  or
          (B)  the  right  to  vote pursuant  to  any  agreement,
          arrangement  or  understanding  (whether  or   not   in
          writing), provided, however, that a person shall not be
          deemed  the  "Beneficial Owner" of, or to "beneficially
          own",  any  security  under  this  clause  (3)  if  the
          agreement,  arrangement or understanding to  vote  such
          security (1) arises solely from a revocable proxy given
          in  response  to a public proxy or consent solicitation
          made   pursuant  to,  and  in  accordance   with,   the
          applicable  rules  and regulations  of  the  Securities
          Exchange  Act of 1934, as amended, and (2) is not  also
          then  reportable by such person on Schedule  13D  under
          said  Securities  Exchange Act (or  any  comparable  or
          successor  report);  or  (iii) which  are  beneficially
          owned, directly or indirectly, by any other person with
          which such person or any of such person's affiliates or
          associates has or has had any agreement, arrangement or
          understanding  (whether or not  in  writing),  for  the
          purpose  of acquiring, holding, voting (except pursuant
          to  a  revocable proxy as described in  clause  (B)  of
          subparagraph  (ii) of this paragraph (j)) or  disposing
          of any securities of the Corporation.

                (k)  Any shares of Series A Preferred Stock which
          shall  have been redeemed shall, after such redemption,
          have  the  status of authorized but unissued shares  of
          Preferred Stock, without designation as to series until
          such  shares  are once more designated  as  part  of  a
          particular series by the Board of Directors.

                (l)  In the event of any voluntary or involuntary
          liquidation, dissolution or winding up of  the  affairs
          of  the CorporatIon, the holders of shares of Series  A
          Preferred  Stock then outstanding shall be entitled  to
          be  paid out of the assets of the Corporation available
          for  distribution to its stockholders an amount in cash
          equal  to the greater of (i) $100 for each whole  share
          outstanding, or (ii) an aggregate amount for each whole
          share  outstanding  equal to 100  times  the  aggregate
          amount  distributable per share  with  respect  to  the
          Common  Stock; such amount in either case to be reduced
          pro rata for any fractional shares outstanding, plus an
          amount   in  cash  equal  to  all  accrued  but  unpaid
          dividends thereon (as provided in paragraphs  (a),  (b)
          and  (c) of this Section 6 above) to the date fixed for
          liquidation,  dissolution  or  winding  up  before  any
          payment shall be made or any assets distributed to  the
          holders of any shares of Common Stock or to the holders
          of  any  shares of stock ranking junior (either  as  to
          dividends  or upon liquidation, dissolution or  winding
          up) to the Series A Preferred Stock.  If the assets  of
          the  Corporation are not sufficient to pay in full  the
          liquidation   payments  payable  to  the   holders   of
          outstanding  shares of series A Preferred  Stock,  than
          the  holders of all such shares shall share ratably  in
          such  distribution  of assets in  accordance  with  the
          amount  which would be payable on such distribution  if
          the  amounts to which the holders of outstanding shares
          of  Series A Preferred Stock are entitled were paid  in
          full.

                (m)   For the purposes of this Section 6  neither
          the  voluntary sale, conveyance, exchange  or  transfer
          (for   cash,  shares  of  stock,  securities  or  other
          consideration) of all or substantially all the property
          or  assets of the Corporation nor the consolidation  or
          merger  of  the  Corporation with  one  or  more  other
          corporations  shall  be deemed  to  be  a  liquidation,
          dissolution  or  winding up, voluntary or  involuntary,
          unless  such  voluntary sale, conveyance,  exchange  or
          transfer  shall be in connection with a dissolution  or
          winding up the business of the Corporation.

                (n)   The Series A Preferred Stock shall be  pari
          passu   to   all  other  series  of  the  Corporation's
          Preferred Stock as to the payment of dividends and  the
          distribution of assets, except to the extent  a  series
          is made junior or subordinate to the Series A Preferred
          Stock.


                (o)   Each  fractional  share  of  the  Series  A
          Preferred  Stock  outstanding shall be  entitled  to  a
          ratably proportionate amount of all rights relating  to
          the  shares of the Series A Preferred Stock,  including
          dividend and voting rights. The liquidation payment  or
          redemption  payment  with respect  to  each  fractional
          share of Series A Preferred Stock shall be equal  to  a
          ratably proportionate amount of the liquidation payment
          or  redemption payment with respect to each outstanding
          share of Series A Preferred Stock.

      IV.  The office of the corporation in to be located in  the
County of Nassau and State of New York.

     V.   Its duration in to be perpetual.


      VI.   The  Board  of Directors is expressly authorized  and
empowered from time to time (a) to fix, by resolution adopted  by
a  majority  of  the entire Board, the number of directors  which
shall constitute the entire Board of Directors, such number to be
not  less than three (3), and (b) to amend or repeal any  By-Laws
or  adopt any new By-Laws, but any By-Law adopted by the Board of
Directors may be amended or repealed by the shareholders  at  any
Annual Meeting or at any Special Meeting.

      VII.  Shares  of stock in other corporations held  by  this
corporation, shall be voted by such officer or officers  of  this
corporation as the board of directors, by a majority  vote  shall
designate  for  this  purpose,  or  by  a  proxy  thereunto  duly
authorized by a like vote of said board.

      VIII. It is hereby provided, pursuant to section 74 of  the
Stock Corporation Law, that this corporation shall have power  to
issue the whole or any part of the shares of its capital stock as
partly  paid  stock,  subject to calls thereon  until  the  whole
thereof shall have been paid in.

       IX.    No  contract  or  other  transaction  between   the
corporation  and  any  other corporation shall  be  affected,  or
invalidated by the fact that any one or more of the directors  of
this  corporation is or are interested in, or is  a  director  or
officer,  or  are directors or officers of such other corporation
and any director or directors, individually or jointly, may be  a
party  or  parties to, or may be interested in, any  contract  or
transaction  of this corporation or in which this corporation  is
interested)  and  no  contract,  act  or  transaction   of   this
corporation  with  any person or persons, firm, or  corporations,
shall  be  affected, or invalidated by the fact that any director
or directors of this corporation is a party, or are parties to or
interested  in such contract, act or transaction, or in  any  way
connected  with  such  person or persons,  firm,  association  or
corporation, and each and every person who may become a  director
of  this  corporation is hereby relieved from any liability  that
might  otherwise exist from contracting with the corporation  for
the  benefit of himself or any firm or association or corporation
in which he may be anywise interested.

     X.   No holder of either class of stock shall be entitled an
of right, to purchase or subscribe for any part of unissued stock
of  either class, or any additional stock to be issued by  reason
of  any  increase of the authorized capital stock of the company,
or  any bonds, certificates of indebtedness, debentures or  other
securities  convertible into stock of the  corporation,  but  any
such  unissued stock or such additional authorized issue  of  now
stock,  or  of  other securities convertible into  stock  may  be
issued  and  disposed of pursuant to resolution of the  board  of
directors  to  such persons, firms, corporations or  associations
and  upon  such terms as may be deemed advisable by the board  of
directors in the exercise of their discretion.


     XI.  The corporation shall indemnify any person made a party
to any action, suit or proceeding, by reason of the fact that he,
his  testator  or  intestate, is or was a  directors  officer  or
employee  of  the  corporation, or of any firm,  corporation,  or
association which he served an such at the request of the corpora
tion, against the reasonable expenses (including attorney's  fees
and,  to the extent permitted by law, any amount paid in a  court
approved settlement) actually and necessarily incurred by him in
connection  with the defense of such action, suit or  proceeding,
or  in connection with any appeal therein, except in relation  to
matters as to which it shall be adjudged in such action, suit  or
proceeding that such officer, director or employee is liable  for
negligence or misconduct in the performance of his duties.

      XII.  The Secretary of State is designated as agent of  the
corporation for the service of process, and directed  to  mail  a
copy of such process to the corporation at the following address:
Park  Electrochemical Corp., 5 Dakota Drive,  Lake  Success,  New
York 11042, Attention: General Counsel.

      5.    The changes set forth in paragraph 3 hereof, and  the
restatement  of  the Certificate Of Incorporation  set  forth  in
Paragraph 4 hereof, were duly authorized by the affirmative  vote
of  the  Board of Directors of the corporation at a duly convened
meeting thereof held the 28th day of March, 1989.

      IN  WITNESS WHEREOF, we, the undersigned have executed  and
subscribed this certificate and do affirm the foregoing  as  true
under the penalties of perjury this 28th day of March, 1989.


                             __________________________________
                              Allen Levine, Vice President

                              _________________________________
                               Harry Linzer, Secretary
                    CERTIFICATE OF AMENDMENT

                             of the

                  CERTIFICATE OF INCORPORATION

                               of

                   PARK ELECTROCHEMICAL CORP.

        Under Section 805 of the Business Corporation Law


           The  undersigned, being respectively an Executive Vice
President  and  the  Secretary of Park Electrochemical  Corp.  (a
corporation organized under the laws of the State of  New  York),
Do Hereby Certify as follows:

            (1)    The   name   of   the  Corporation   is   Park
Electrochemical  Corp.  The name under which  it  was  originally
incorporated is Park Name Plate Inc.

            (2)    The  Certificate  of  Incorporation   of   the
Corporation was filed by the Department of State of the State  of
New  York  on  March  31,  1954.   The  Restated  Certificate  of
Incorporation  of the Corporation was filed by the Department  of
State of the State of New York on April 10, 1989.

          (3)  The provisions of the Certificate of Incorporation
are  hereby amended to increase the aggregate number of the class
of  shares  designated Common Stock, $.10 par  value  per  share,
which  the  Corporation  shall  have  authority  to  issue   from
15,000,000  shares to 30,000,000 shares. To effect the foregoing,
the  first sentence of the first paragraph of Article III of  the
Certificate of Incorporation which states the aggregate number of
shares  the Corporation shall have authority to issue  is  hereby
amended to read as follows:

     "The  aggregate number of shares which the  Corporation
     shall   have  authority  to  issue  shall  consist   of
     30,000,000 shares of Common Stock of the par  value  of
     $.10  per share, and 500,000 shares of Preferred  Stock
     of the par value of $1 per share."

           (4)   The  foregoing amendment to the  Certificate  of
Incorporation was authorized by a majority vote of the  Board  of
Directors of the Corporation followed by the required vote of the
holders  of a majority of all outstanding shares of Common  Stock
entitled  to  vote  thereon at a meeting of shareholders  of  the
Corporation  duly called and held for such purpose  on  July  12,
1995.



           In  Witness Whereof, the undersigned have signed  this
certificate this 12th day of July, 1995, and affirm the foregoing
statements as true under the penalties of perjury.




                                /s/ Brian E. Shore
                                         Brian E. Shore
                                    Executive Vice President



                                /s/ Allen Levine
                                          Allen Levine
                                           Secretary





































                    CERTIFICATE OF AMENDMENT

                             of the

                  CERTIFICATE OF INCORPORATION

                               of

                   PARK ELECTROCHEMICAL CORP.


       (Under Section 805 of the Business Corporation Law)

     It is hereby certified that:

      FIRST:     The  name  of the Corporation  is  PARK  ELECTRO

CHEMICAL  CORP.  and  the name under which  the  Corporation  was

formed was PARK NAME PLATE INC.

       SECOND:     The  Certificate  of  Incorporation   of   the

Corporation was filed with the Department of State of  the  State

of  New  York  on  March 31, 1954.  The Restated  Certificate  of

Incorporation  of the Corporation was filed by the Department  of

State of the State of New York on April 10, 1989.

      THIRD:    The amendment of the Certificate of Incorporation

effected  by  this Certificate of Amendment is to  amend  certain

provisions  in the Certificate of Incorporation relating  to  the

relative rights, preferences and limitations of the shares  of  a

series  of  Preferred Stock, as fixed by the Board  of  Directors

pursuant to authority expressly vested in them in the Certificate

of Incorporation.

      FOURTH:   To accomplish the foregoing amendment, Section  6

of  Article  IV  of  the  Certificate of Incorporation  shall  be

deleted and a new Section 6 shall be added to Article IV  of  the

Certificate of Incorporation which shall read as follows:


     "The  Board  of Directors has authorized  a  series  of
     Preferred  Stock  which series shall be  designated  as
     Series  A  Preferred  Stock (the  "Series  A  Preferred
     Stock")  and  the  number of shares  constituting  such
     series shall be 300,000.

         (a)     The  holders  of record of shares  of  Series  A
     Preferred Stock shall be entitled to receive, when,  as  and
     if  declared by the Board of Directors or a duly  authorized
     committee  thereof  out of funds legally available  for  the
     purpose, dividends in cash at the rate per share of  5%  per
     annum  (calculated as a percentage of the liquidation  value
     per  share  of $100).  Dividends shall be payable quarterly,
     on  the  dates on which a quarterly dividend or distribution
     on  the  Common  Stock, $.10 par value  per  share  ("Common
     Stock") of the Corporation is payable (other than a dividend
     payable  in Common Stock) (each such date being referred  to
     herein  as  a  "Dividend Payment Date"), commencing  on  the
     first  Dividend Payment Date after the first issuance  of  a
     share  or  fraction of a share of Series A Preferred  Stock,
     or,  if  no such dividends on the Common Stock are  payable,
     then  on  such  quarterly dates designated by the  Board  of
     Directors  or a duly authorized committee thereof.   To  the
     extent the Board of Directors or a duly authorized committee
     thereof  does  not declare the full 5% dividend  or,  if  so
     declared,  such  dividend is not fully  paid  in  cash,  the
     amount  not so declared or paid shall accumulate as provided
     in  paragraph (b) of this Section 6.  The Board of Directors
     or a duly authorized committee thereof may fix a record date
     for  the  determination of holders of  shares  of  Series  A
     Preferred  Stock entitled to receive payment of  a  dividend
     declared  thereon, which record date shall be not less  than
     10  days  nor more than 50 days prior to the date fixed  for
     the payment thereof.

         (b)     Dividends on the outstanding share of  Series  A
     Preferred Stock shall be cumulative from the date  of  issue
     of such shares.  Accrued dividends, whether or not declared,
     that  are not paid shall compound quarterly at 5% per  annum
     until  the  date of payment of such dividends.  The  amounts
     with  respect  to  such  compounding shall  also  constitute
     accrued dividends.  Accumulated but unpaid dividends may  be
     declared  and  paid at any time, without  reference  to  any
     regular  Divided Payment Date, to holders of record on  such
     date,  not less than 10 days nor more that 50 days preceding
     the  payment date thereof, as may be fixed by the  Board  of
     Directors  of the Corporation of a duly authorized committee
     thereof.

        (c)    So long as any of the shares of Series A Preferred
     Stock  are  outstanding,  no  dividends  shall  be  paid  or
     declared, nor any distribution be made, on the Common Stock,
     or  any  other  security junior to the  Series  A  Preferred
     Stock, other than a dividend payable in Common Stock or such
     other junior security, nor shall any shares of Common Stock,
     or  any  other  security junior to the  Series  A  Preferred
     Stock,  be  acquired for consideration by  the  Corporation,
     unless all dividends on the Series A Preferred Stock for all
     past  dividend  dates  shall have been  paid  and  the  full
     dividends  thereon for the most recent dividend  date  shall
     have  been  paid, or declared and a sum sufficient  for  the
     payment   thereof  set  apart.   Subject  to  the  foregoing
     provisions, dividends on the Common Stock (payable in  cash,
     stock  or  otherwise) as may be determined by the  Board  of
     Directors may be declared and paid from time to time out  of
     the  remaining  funds legally available for the  payment  of
     dividends,  and the Series A Preferred Stock  shall  not  be
     entitled  to  participate  in any  such  dividends,  whether
     payable; in cash, stock or otherwise.

         (d)     The  holders  of record of shares  of  Series  A
     Preferred Stock shall not be entitled to any voting  rights,
     except as otherwise provided by law.

         (e)    The shares of Series A Preferred Stock shall  not
     be redeemable.

         (f)     In  the  event of any voluntary  or  involuntary
     liquidation, dissolution or winding up of the affairs of the
     Corporation,  the  holders of shares of Series  A  Preferred
     Stock  then outstanding shall be entitled to be paid out  of
     the assets of the Corporation available for distribution  to
     its  stockholders an amount in cash equal to the greater  of
     (i)  $100  for  each  whole share  outstanding  or  (ii)  an
     aggregate amount for each whole share outstanding  equal  to
     100  times the aggregate amount distributable per share with
     respect  to the Common Stock; such amount in either case  to
     be  reduced  pro rata for any fractional shares outstanding,
     plus  an  amount  in  cash equal to all  accrued  by  unpaid
     dividends  thereon (as provided in paragraphs (a),  (b)  and
     (c)  of  this  Section  6  above)  to  the  date  fixed  for
     liquidation,  dissolution or winding up before  any  payment
     shall  be  made or any assets distributed to the holders  of
     any  shares of Common Stock or to the holders of any  shares
     of  stock  ranking  junior (either as to dividends  or  upon
     liquidation,  dissolution or winding up)  to  the  Series  A
     Preferred Stock.  If the assets of the Corporation  are  not
     sufficient  to pay in full the liquidation payments  payable
     to  the  holders of outstanding shares of Series A Preferred
     Stock,  then  the  holders of all such  shares  shall  share
     ratably  in  such distribution of assets in accordance  with
     the  amount  which would be payable on such distribution  if
     the  amounts to which the holders of outstanding  shares  of
     Series A Preferred Stock are entitled were paid in full.

         (g)     For the purposes of this Section 6, neither  the
     voluntary sale, conveyance, exchange or transfer (for  cash,
     shares  of stock, securities or other consideration) of  all
     or   substantially  all  the  property  or  assets  of   the
     Corporation   nor  the  consolidation  or  merger   of   the
     Corporation  with  one or more other corporations  shall  be
     deemed  to  be  a  liquidation, dissolution or  winding  up,
     voluntary  or  involuntary,  unless  such  voluntary   sale,
     conveyance, exchange or transfer shall be in connection with
     a dissolution or winding up the business of the Corporation.

         (h)     The Series A Preferred Stock shall be pari passu
     to  all other series of the Corporation's Preferred Stock as
     to  the payment of dividends and the distribution of assets,
     except  to the extent a series is made junior or subordinate
     to the Series A Preferred Stock.

         (i)     Each  fractional share of the Series A Preferred
     Stock  outstanding  shall be entitled to  a  ratably  propor
     tionate amount of all rights relating to the shares  of  the
     Series  A  Preferred  Stock, including dividend  and  voting
     rights.  The liquidation payment or redemption payment  with
     respect to each fractional share of Series A Preferred Stock
     shall  be  equal to a ratably proportionate  amount  of  the
     liquidation  payment or redemption payment with  respect  to
     each outstanding share of Series A Preferred Stock.

         FIFTH:  The  foregoing amendment of the  Certificate  of

     Incorporation of the Corporation was authorized by the  vote

     at a meeting of the Board of Directors of the Corporation.

      IN  WITNESS  WHEREOF, we have executed and subscribed  this

Certificate  and  do  affirm  the foregoing  as  true  under  the

penalties of perjury as of the 7th day of August, 1995.





                                /s/ Brian E. Shore
                                Brian E. Shore
                                Executive Vice President



                                /s/ Allen Levine
                                Allen Levine
                                Secretary



[exhibits-02-3.01]bd

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>5
<FILENAME>ex1001.txt
<DESCRIPTION>EXHIBIT
<TEXT>
EXHIBIT 10.01
             STANDARD INDUSTRIAL LEASE - GROSS

        AMERICAN INDUSTRIAL REAL ESTATE ASSOCIATION


1.    Parties.   This  Lease, dated, for  reference  purposes
only,  December 12, 1989, is made by and between  James  Emmi
(herein  called  "Lessor") and Nelco  Products  Inc.  (herein
called "Lessee").

2.    Premises.   Lessor hereby leases to Lessee  and  Lessee
leases from Lessor for the term, at the rental, and upon  all
of  the  conditions  set  forth  herein,  that  certain  real
property   situated  in  the  County  of  Orange,  State   of
California,  commonly  known as 1100  East  Kimberly  Avenue,
Anaheim,  CA  92801  and  described as  approximately  12,800
square  foot  industrial  building  on  approximately  30,000
square  fee of land.  Said real property including  the  land
and   all   improvements  therein,  is  herein   called   the
"Premises".

3.   Term.

      3.1   Term.   The term of this Lease shall  be  for  60
months  commencing on June 21, 1990 and ending  on  June  20,
1995  unless  sooner  terminated pursuant  to  any  provision
hereof.

       3.2    Delay  in  Possession.   Notwithstanding   said
commencement  date, if for any reason Lessor  cannot  deliver
possession  of  the Premises to Lessee on said  date,  Lessor
shall  not  be subject to any liability therefor,  nor  shall
such  failure  affect  the validity  of  this  Lease  or  the
obligations  of Lessee hereunder or extend the  term  hereof,
but  in such case, Lessee shall not be obligated to pay  rent
until  possession  of  the Premises is  tendered  to  Lessee;
provided,  however, that if Lessor shall not  have  delivered
possession of the Premises within sixty (60) days  from  said
commencement date, Lessee may, at Lessee's option, by  notice
in  writing to Lessor within ten (10) days thereafter, cancel
this  Lease,  in which event the parties shall be  discharged
from  all  obligations hereunder, provided further,  however,
that  if  such  written notice of lessee is not  received  by
Lessor  within  said ten (10) day period, Lessee's  right  to
cancel  this Lease hereunder shall terminated and  be  of  no
further force or effect.

      3.3  Early Possession.  If Lessee occupies the Premises
prior  to  said  commencement date, such occupancy  shall  be
subject  to all provisions hereof, such occupancy  shall  not
advance  the termination date, and Lessee shall pay rent  for
such period at the initial monthly rates set forth below.

4.    Rent.   Lessee  shall pay to Lessor  as  rent  for  the
Premises, monthly payments of $4400.00, in advance, on the 21
day  of  each  month of the term hereof, as rent for  monthly
rental   rate  shall  increase  or  decrease  as  per  C.P.I.
adjustment  as defined in addendum (A-1) as well as  tax  and
insurance adjustments.

Rent  for any period during the term hereof which is for less
than  one  month shall be a pro rata portion of  the  monthly
installment.   Rent shall be payable in lawful money  of  the
United  States to Lessor at the address stated herein  or  to
such  other  person  or at such other places  as  Lessor  may
designate in writing.

5.   Security Deposit.  Lessee shall deposit with Lessor upon
execution  hereof  $  N/A as security for  Lessee's  faithful
performance  of  Lessee's obligations hereunder.   If  Lessee
fails  to  pay  rent  or  other  charges  due  hereunder,  or
otherwise  defaults  with respect to any  provision  of  this
Lease, Lessor may use, apply or retain all or any portion  of
said  deposit for the payment of any rent or other charge  in
default  or for the payment of any other sum to which  Lessor
may  become  obligated by reason of Lessee's default,  or  to
compensate  Lessor for any loss or damage  which  Lessor  may
suffer  thereby.   If Lessor so uses or applies  all  of  any
portion  of said deposit, Lessee shall within ten  (10)  days
after written demand therefor deposit cash with Lessor in  an
amount  sufficient to restore said deposit to the full amount
hereinabove stated and Lessee's failure to do so shall  be  a
material  breach of this Lease.  If the monthly  rent  shall,
from  time  to time, increase during the term of this  Lease,
Lessee   shall  thereupon  deposit  with  Lessor   additional
security deposit so that the amount of security deposit  held
by  Lessor  shall  at all times bear the same  proportion  to
current  rent as the original security deposit bears  to  the
original  monthly  rent  set forth  in  paragraph  4  hereof.
Lessor  shall  not be required to keep said deposit  separate
from  its  general  accounts.   If  Lessee  performs  all  of
Lessee's  obligations hereunder, said  deposit,  or  so  much
thereof  as has not theretofore been applied by Lessor  shall
be  returned, without payment of interest or other  increment
for  its use, to Lessee (or, at Lessor's option, to the  last
assignee,  if  any,  of Lessee's interest hereunder)  at  the
expiration  of the term hereof, and after Lessee has  vacated
the  Premises.   No  trust  relationship  is  created  herein
between  Lessor  and  Lessee with respect  to  said  Security
Deposit.

6.   Use.

      6.1  Use.  The Premises shall be used and occupied only
for  manufacturing, warehousing and related services  or  any
other  use  which is reasonably comparable and for  no  other
purpose.

     6.2  Compliance with Law.

           (a)   Lessor warrants to Lessee that the Premises,
in  its  state  existing  on the date  that  the  Lease  term
commences,  but  without regard to the use for  which  Lessee
will  use  the  Premises, does not violate any  covenants  or
restrictions  of  record,  or any applicable  building  code,
regulation  or  ordinance  in  effect  on  such  Lease   term
commencement date.  In the event it is determined  that  this
warranty  has been violated, then it shall be the  obligation
of the Lessor, after written notice from Lessee, to promptly,
at   Lessor's  sole  cost  and  expense,  rectify  any   such
violation.   In  the event Lessee does not  given  to  Lessor
written  notice of the violation of this warranty within  six
months  from  the  date that the Lease  term  commences,  the
correction of same shall be the obligation of the  Lessee  or
Lessee's sole cost.  The warranty contained in this paragraph
6.2(a)  shall be of no force or effect if, prior to the  date
of  this  Lease,  Lessee was the owner  or  occupant  of  the
Premises, and, in such event, Lessee shall correct  any  such
violation effect if, prior to the date of this Lease,  Lessee
was  the  owner  or occupant of the Premises,  and,  in  such
event,  Lessee shall correct any such violation  at  Lessee's
sole cost.

          (b)  Except as provided in paragraph 6.2(a), Lessee
shall,   at  Lessee's  expense,  comply  promptly  with   all
applicable statutes, ordinances, rules, regulations,  orders,
covenants  and  restrictions of record, and  requirements  in
effect  during  the  term or any part  of  the  term  hereof,
regulating  the use by Lessee of the Premises.  Lessee  shall
not use nor permit the use of the Premises in any manner that
will tend to create waste or a nuisance or, if there shall be
more than one tenant in the building containing the Premises,
shall tend to disturb such other tenants.

     6.3  Condition of Premises.

           (a)   Lessor shall deliver the Premises to  Lessee
clean  and free of debris on Lease commencement date  (unless
Lessee  is already in possession) and Lessor further warrants
to  Lessee  that  the  plumbing, lighting,  air-conditioning,
heating, and leading doors in the Premises shall be  in  good
operating condition on the Lease commencement date.   In  the
event  that  it  is  determined that this warranty  has  been
violated,  then it shall be the obligation of  Lessor,  after
receipt  of  written  notice from Lessee setting  forth  with
specificity  the  nature of the violation,  to  promptly,  at
Lessor's sale cost, rectify such violation.  Lessee's failure
to give such written notice to Lessor within thirty (30) days
after  the Lease commencement date shall cause the conclusive
presumption  that Lessor has complied with  all  of  Lessor's
obligations  hereunder.    The  warranty  contained  in  this
paragraph 6.3(a) shall be of no force or effect if  prior  to
the  date of this Lease, Lessee was the owner or occupant  of
the Premises.

           (b)   Except as otherwise provided in this  Lease,
Lessee   hereby  accepts  the  Premises  in  their  condition
existing  as of the Lease commencement date or the date  that
Lessee  takes  possession  of  the  Premises,  whichever   is
earlier, subject to all applicable zoning, municipal,  county
and  state  laws,  ordinances and regulations  governing  and
regulating  the  use of the Premises, and  any  covenants  or
restrictions  of  record,  and  accepts  this  Lease  subject
thereto  and  to  all matters disclosed thereby  and  by  any
exhibits  attached hereto.  Lessee acknowledges that  neither
Lessor  nor  Lessor's  agent has made any  representation  or
warranty  as  to  the  present or future suitability  of  the
Premises for the conduct of Lessee's business.

7.   Maintenance, Repairs and Alterations.

     7.1  Lessor's Obligations.  Subject to the provisions of
Paragraphs 6, 7.2 and 9 and except for damage caused  by  any
negligent or intentional act or omission of Lessee,  Lessee's
agents,  employees, or invitees in which event  Lessee  shall
repair the damage, Lessor, at Lessor's expense, shall keep in
good  order,  condition and repair the foundations,  exterior
walls  and  the exterior roof of the Premises.  Lessor  shall
not,  however, be obligated to paint such exterior, nor shall
Lessor  be  required  to  maintain the  interior  surface  of
exterior walls, windows, doors or plate glass.  Lessor  shall
have  no obligation to make repairs under this Paragraph  7.1
until  a  reasonable time after receipt of written notice  of
the  need  for  such  repairs, Lessee  expressly  waives  the
benefits  of  any  statute now or hereafter in  effect  which
would  otherwise afford Lessee the right to make  repairs  at
Lessor's  expense  or  to terminate  this  Lease  because  of
Lessor's  failure  to  keep  the  Premises  in  good   order,
condition and repair.

     7.2  Lessee's Obligations.

           (a)  Subject to the provisions of Paragraph 6, 7.1
and 9, Lessee, at Lessee's expense, shall keep in good order,
condition  and  repair the Premises and  every  part  thereof
(whether  or not the damaged portion of the Premises  or  the
means  of  repairing  the  same  are  reasonably  or  readily
accessible   to  Lessee)  including,  without  limiting   the
generality  of  the  foregoing, all  plumbing,  heating,  air
conditioning, (Lessee shall procure and maintain, at Lessee's
expense,  an  air  conditioning system maintenance  contract)
ventilating, electrical and lighting facilities and equipment
within  the  Premises, fixtures, interior walls and  interior
surface  of  exterior walls, ceilings, windows, doors,  plate
glass,  and skylights, located within the Premises,  and  all
landscaping,  driveways,  parking  lots,  fences  and   signs
located  in  the  Premises  and all  sidewalks  and  parkways
adjacent to the Premises.

            (b)    If   Lessee  fails  to  perform   Lessee's
obligations  under  this Paragraph 7.2  or  under  any  other
paragraph of this Lease, Lessor may at Lessor's option  enter
upon  the  Premises  after 10 days' prior written  notice  to
Lessee  (except in the case of emergency, in  which  case  no
notice  shall  be  required),  perform  such  obligations  on
Lessee's behalf and put the Premises in good order, condition
and  repair,  and  the  cost thereof together  with  interest
thereon  at the maximum rate then allowable by law  shall  be
due  and  payable as additional rent to Lessor together  with
Lessee's next rental installment.

           (c)  On the last day of the term hereof, or on any
sooner  termination, Lessee shall surrender the  Premises  to
Lessor  in the same condition as received, ordinary wear  and
tear excepted, clean and free of debris.  Lessee shall repair
any damage to the Premises occasioned by the installation  or
removal  of  its  trade fixtures, furnishings and  equipment.
Notwithstanding anything to the contrary otherwise stated  in
this  Lease, Lessee shall leave the air lines, power  panels,
electrical  distribution  systems, lighting  fixtures,  space
heaters,  air  conditioning,  plumbing  and  fencing  on  the
premises in good operating condition.

     7.3  Alterations and Additions.

           (a)   Lessee  shall  not, without  Lessor's  prior
written   consent   make   any   alterations,   improvements,
additions,  or  Utility Installations in,  on  or  about  the
Premises,  except for nonstructural alterations not exceeding
$2,500 in cumulative costs during the term of this Lease.  In
any  event,  whether or not in excess of $2,500 in cumulative
cost,  Lessee  shall  make no change  or  alteration  to  the
exterior  of the Premises nor the exterior of the building(s)
on  the Premises without Lessor's prior written consent.   As
used  in  this  Paragraph 7.3 the term "Utility Installation"
shall  mean  carpeting, window coverings,  air  lines,  power
panels,  electrical distribution systems, lighting  fixtures,
space   heaters,  air  conditioning,  plumbing  and  fencing.
Lessor  may  require that Lessee remove any or  all  of  said
alterations, improvements, additions or Utility Installations
at  the  expiration of the term, and restore the Premises  to
their  prior condition.  Lessor may require Lessee to provide
Lessor,  at  Lessee's  sole cost  and  expense,  a  lien  and
completion bond in an amount equal to one and one-half  times
the  estimated  cost of such improvements, to  insure  Lessor
against any liability for mechanic's and materialmen's  liens
and to insure completion of the work.  Should Lessee make any
alterations, improvements, additions or Utility Installations
without the prior approval of Lessor, Lessor may require that
Lessee remove any or all of the same.

           (b)   Any alterations, improvements, additions  or
Utility  Installations in, or about the Premises that  Lessee
shall  desire to make and which requires the consent  of  the
Lessor  shall  be presented to Lessor in written  form,  with
proposed  detailed plans.  If Lessor shall give its  consent,
the consent shall be deemed conditioned upon Lessee acquiring
a  permit  to do so, from appropriate governmental  agencies,
the  furnishing  of  a copy thereof to Lessor  prior  to  the
commencement of the work and the compliance by Lessee of  all
conditions of said permit in a prompt and expeditious manner.

           (c)   (#1) Lessee shall pay, when due, all  claims
for  labor  or  materials furnished or alleged to  have  been
furnished  to  or for Lessee at or for use in  the  Premises,
which  claims  are  or may be secured by  any  mechanics'  or
materialmen's  lien  against the  Premises  or  any  interest
therein.   Lessee shall give Lessor not less  than  ten  (10)
days  notice  prior to the commencement of any  work  in  the
Premises, and Lessor shall have the right to post notices  of
non-responsibility in or on the Premises as provided by  law.
If  Lessee shall, in good faith, contest the validity of  any
such  lien, claim or demand, then Lessee shall, at  its  sole
expense  defend itself and Lessor against the same and  shall
pay  and  satisfy  any  such adverse  judgment  that  may  be
rendered  thereon before the enforcement thereof against  the
Lessor  or  the Premises, upon the condition that  if  Lessor
shall  require, Lessee shall furnish to Lessor a surety  bond
satisfactory  to Lessor in an amount equal to such  contested
lien  claim  or demand indemnifying Lessor against  liability
for the same and holding the Premises free from the effect of
such  lien or claim.  In addition, Lessor may require  Lessee
to  pay Lessor's attorneys fees and costs in participating in
such action if Lessor shall decide it is to its best interest
to do so.

           (d)  (#2) Unless Lessor requires their removal, as
set forth in Paragraph 7.3(a), all alterations, improvements,
additions  and  Utility Installations (whether  or  not  such
Utility  Installations constitute trade fixtures of  Lessee),
which  may be made on the Premises, shall become the property
of  Lessor  and  remain  upon and  be  surrendered  with  the
Premises at the expiration of the term.  Notwithstanding  the
provisions  of this Paragraph 7.3(d), Lessee's machinery  and
equipment,  other than that which is affixed to the  Premises
so  that it cannot be removed without material damage to  the
Premises,  shall  remain the property of Lessee  and  may  be
removed  by  Lessee  subject to the provisions  of  Paragraph
7.2(c).



8.   Insurance; Indemnity.

      8.1   Liability Insurance - Lessee.  Lessee  shall,  at
Lessee's expense, obtain and keep in force during the term of
this  Lease  a policy of Combined Single Limit Bodily  Injury
and  Property  Damage insurance insuring  Lessee  and  Lessor
against  any  liability arising out of the use, occupancy  or
maintenance  of the Premises and all other areas  appurtenant
thereto.  Such insurance shall be in an amount not less  than
$500,000 per occurrence.  The policy shall insure performance
by  Lessee  of the indemnity provisions of this Paragraph  8.
The  limits of said insurance shall not, however,  limit  the
liability of Lessee hereunder.

      8.2  Liability Insurance - Lessor.  Lessor shall obtain
and  keep in force during the term of this Lease a policy  of
Combined  Single  Limit  Bodily Injury  and  Property  Damage
Insurance,  insuring  Lessor, but  not  Lessee,  against  any
liability  arising  out of the ownership, use,  occupancy  or
maintenance of the Premises and all areas appurtenant thereto
in an amount not less than $500,000 per occurrence.

      8.3   Property Insurance.  Lessor shall obtain and keep
in  force  during the term of this Lease a policy or policies
of insurance covering loss or damage to the Premises, but not
Lessee's  fixtures,  equipment or tenant improvements  in  an
amount  not to exceed the full replacement value thereof,  as
the  same  may exist from time to time, providing  protection
against  all  perils  included within the  classification  of
fire, extended coverage, vandalism, malicious mischief, flood
(in  the event same is required by a lender having a lien  on
the  Premises) special extended perils ("all risk",  as  such
term  is used in the insurance industry) but not plate  glass
insurance.  In addition, the Lessor shall obtain and keep  in
force,  during  the term of this Lease, a  policy  or  rental
value  insurance  covering a period of one  year,  with  loss
payable to Lessor, which insurance shall also cover all  real
estate taxes and insurance costs for said period.

     8.4  Payment of Premium Increase.

           (a)   Lessee shall pay to Lessor, during the  term
hereof,  in addition to the rent, the amount of any  increase
in  premiums for the insurance required under Paragraphs  8.2
and  8.3  over and above such premiums paid during  the  Base
Period, as hereinafter defined, whether such premium increase
shall be the result of the nature of Lessee's occupancy,  any
act  or omission of Lessee, requirements of the holder  of  a
mortgage  or  deed of trust covering the Premises,  increased
valuation of the Premises, or general rate increases.  IN the
event  that  the Premises have been occupied previously,  the
words "Base Period" shall mean the last twelve months of  the
prior  occupancy.  In the event that the Premises have  never
been  previously  occupied,  the premiums  during  the  "Base
Period"  shall be deemed to be the lowest premiums reasonably
obtainable  for said insurance assuming the most nominal  use
of  the  Premises.  Provided, however, in lieu  of  the  Base
Period, the parties may insert a dollar amount at the end  of
this  sentence  which  figure  shall  be  considered  as  the
insurance  premium  for  the Base Period:  $1703.00.   In  no
event,  however, shall Lessee be responsible for any  portion
of  the  premium  cost  attributable to  liability  insurance
coverage  in  excess of $1,000,000 procured  under  paragraph
8.2.

           (b) Lessee shall pay any such premium increases to
Lessor  within 30 days after receipt by Lessee of a  copy  of
the  premium statement or other satisfactory evidence of  the
amount  due.  If the insurance policies maintained  hereunder
cover  other improvements in addition to the Premises, Lessor
shall  also  deliver to Lessee a statement of the  amount  of
such  increase  attributable to the Premises and  showing  in
reasonable  detail,  the  manner in  which  such  amount  was
computed.   If  the  term  of this  Lease  shall  not  expire
concurrently  with  the expiration of the period  covered  by
such  insurance,  Lessee's liability  for  premium  increases
shall be prorated on an annual basis.

          (c)  If the Premises are part of a larger building,
then  Lessee shall not be responsible for paying any increase
in  the  property insurance premium caused  by  the  acts  or
omissions  of any other tenant of the building of  which  the
Premises are a part.

      8.5.  Insurance Policies.  Insurance required hereunder
shall  be  in  companies  holding  a  "General  Policyholders
Rating"  of at least B plus, or such other rating as  may  be
required  by a lender having a lien on the Premises,  as  set
forth  in the most current issue of "Best's Insurance Guide".
Lessee  shall  deliver  to  Lessor  copies  of  policies   of
liability   insurance  required  under   Paragraph   8.1   or
certificates  evidencing the existence and  amounts  of  such
insurance.  No such policy shall be cancelable or subject  to
reduction  of  coverage  or other modification  except  after
thirty  (30)  days  prior written notice to  Lessor.   Lessee
shall,  at least thirty (30) days prior to the expiration  of
such  policies,  furnish Lessor with  renewals  or  "binders"
thereof,  or Lessor may order such insurance and  charge  the
cost  thereof  to Lessee, which amount shall  be  payable  by
Lessee upon demand.  Lessee shall not do or permit to be done
anything   which  shall  invalidate  the  insurance  policies
referred to in Paragraph 8.3.

9.   Damage or Destruction.

     9.1  Definitions.

           (a)   "Premises Partial Damage" shall herein  mean
damage or destruction to the Premises to the extent that  the
cost  of repair is less than 50% of the fair market value  of
the Premises immediately prior to such damage or destruction.
"Premises  Building Partial Damage" shall herein mean  damage
or  destruction to the building of which the Premises  are  a
part to the extent that the cost of repair, is less than  50%
of  the  fair  market  value  of such  building  as  a  whole
immediately prior to such damage or destruction.

          (b)  "Premises Total Destruction" shall herein mean
damage or destruction to the Premises to the extent that  the
cost of repair is 50% or more of the fair market value of the
Premises  immediately  prior to such damage  or  destruction.
"Premises  Building  Total  Destruction"  shall  herein  mean
damage  or destruction to the building of which the  Premises
are  a  part to the extent that the cost of repair is 50%  or
more  of  the fair market value of such building as  a  whole
immediately prior to such damage or destruction.

           (c)   "Insured Loss" shall herein mean  damage  or
destruction  which  was caused by an  event  required  to  be
covered by the insurance described in paragraph 8.

      9.2   Partial  Damage - Insured Loss.  Subject  to  the
provisions  of  paragraph 9.4, 9.5 and 9.6, if  at  any  time
during  the  term of this Lease there is damage which  is  an
Insured  Loss  and  which falls into  the  classification  of
Premises Partial Damage or Premises Building Partial  Damage,
then Lessor shall, at Lessor's sole cost, repair such damage,
but  not Lessee's fixtures, equipment or tenant improvements,
as  soon as reasonably possible and this Lease shall continue
in full force and effect.

      9.3  (#3) Partial Damage - Uninsured Loss.  Subject  to
the provisions of Paragraphs 9.4, 9.5 and 9.6, if at any time
during the term of this Lease there is damage which is not an
Insured  Loss  and  which falls within the classification  of
Premises Partial Damage or Premises Building Partial  Damage,
unless  caused  by a negligent or willful act of  Lessee  (in
which  event  Lessee  shall  make  the  repairs  at  Lessee's
expense),  Lessor may at  Lessor's option either  (i)  repair
such  damage  as  soon  as reasonably  possible  at  Lessor's
expense,  in  which event this Lease shall continue  in  full
force  and  effect,  or (ii) give written  notice  to  Lessee
within  thirty (30) days after the date of the occurrence  of
such  damage  of Lessor's intention to cancel  and  terminate
this  Lease, as of the date of the occurrence of such damage.
In  the  event Lessor elects to give such notice of  Lessor's
intention  to  cancel and terminate this Lease, Lessee  shall
have the right within ten (10) days after the receipt of such
notice to give written notice to Lessor of Lessee's intention
to   repair   such   damage  at  Lessee's  expense,   without
reimbursement  from Lessor, in which event this  Lease  shall
continue  in full force and effect, and Lessee shall  proceed
to  make  such  repairs as soon as reasonably  possible.   If
Lessee  does  not give such notice within such 10-day  period
this  Lease shall be cancelled and terminated as of the  date
of the occurrence of such damage.

      9.4  Total Destruction.  If at any time during the term
of  this  Lease  there is damage, whether or not  an  Insured
Loss,  (including  destruction  required  by  any  authorized
public  authority),  which falls into the  classification  of
Premises   Total  Destruction  or  Premises  Building   Total
Destruction, this Lease shall automatically terminate  as  of
the date of such total destruction.

     9.5  Damage Near End of Term.

           (a)  If at any time during the last six months  of
the  term  of this Lease there is damage, whether or  not  an
Insured  Loss,  which  falls  within  the  classification  of
Premises Partial Damage, Lessor may at Lessor's option cancel
and terminate this Lease as of the date of occurrence of such
damage  by  giving  written  notice  to  Lessee  of  Lessor's
election to do so within 30 days after the date of occurrence
of such damage.

           (b)   Notwithstanding paragraph  9.59(a),  in  the
event  that  Lessee  has an option to extend  or  renew  this
Lease, and the time within which said option may be exercised
has not yet expired, Lessee shall exercise such option, if it
is  to  be exercised at all, no later than 20 days after  the
occurrence   of   an   Insured  Loss   falling   within   the
classification of Premises Partial Damage during the last six
months  of  the term of this Lease.  If Lessee duly exercises
such  option  during  said 20 day period,  Lessor  shall,  at
Lessor's  expense, repair such damage as soon  as  reasonably
possible  and  this Lease shall continue in  full  force  and
effect.  If Lessee fails to exercise such option during  said
20  day  period, then Lessor may at Lessor's option terminate
and  cancel  this Lease as of the expiration of said  20  day
period  by  giving  written  notice  to  Lessee  of  Lessor's
election to do so within 10 days after the expiration of said
20  day period, notwithstanding any term or provision in  the
grant of option to the contrary.

     9.6  Abatement of Rent; Lessee's Remedies.

          (a)  In the event of damage described in paragraphs
9.2  or  9.3,  and Lessor or Lessee repairs or  restores  the
Premises pursuant to the provisions of this Paragraph 9,  the
rent  payable  hereunder  for the period  during  which  such
damage,  repair or restoration continues shall be  abated  in
proportion  to  the  degree  to which  Lessee's  use  of  the
Premises is impaired.  Except for abatement of rent, if  any,
Lessee  shall  have no claim against Lessor  for  any  damage
suffered by reason of any such damage, destruction, repair or
restoration.

          (b)  (#4) If Lessor shall be obligated to repair or
restore the Premises under the provisions of this Paragraph 9
and  shall not commence such repair or restoration within  90
days  after  such  obligations shall accrue,  Lessee  may  at
Lessee's  option  cancel and terminate this Lease  by  giving
Lessor  written notice of Lessee's election to do so  at  any
time prior to the commencement of such repair or restoration.
In  such  event this Lease shall terminate as of the date  of
such notice.

      9.7   Termination - Advance Payments.  Upon termination
of  this  Lease  pursuant to this Paragraph 9,  an  equitable
adjustment  shall  be made concerning advance  rent  and  any
advance payments made by Lessee to Lessor.  Lessor shall,  in
addition,  return  to  Lessee so much  of  Lessee's  security
deposit as has not theretofore been applied by Lessor.


      9.8  Waiver.  Lessor and Lessee waive the provisions of
any  statutes  which  relate to termination  of  leases  when
leased property is destroyed and agree that such event  shall
be governed by the terms of this Lease.

10.  Real Property Taxes.

     10.1 Payment of Tax Increase.  Lessor shall pay the real
property tax, as defined in paragraph 10.3, applicable to the
Premises;  provided,  however,  that  Lessee  shall  pay,  in
addition  to rent, the amount, if any, by which real property
taxes  applicable to the Premises increase  over  the  fiscal
real  estate tax year 1990-1991.  Such payment shall be  made
by  Lessee within thirty (30) days after receipt of  Lessor's
written  statement setting forth the amount of such  increase
and the computation thereof.  If the term of this Lease shall
not expire concurrently with the expiration of the tax fiscal
year,  Lessee's liability for increased taxes  for  the  last
partial lease year shall be prorated on an annual basis.

     10.2 Additional Improvements.  Notwithstanding paragraph
10.1  hereof, Lessee shall pay to Lessor upon demand therefor
the entirety of any increase in real property tax if assessed
solely  by reason of additional improvements placed upon  the
Premises by Lessee or at Lessee's request.

     10.3 Definition of "Real Property Tax".  As used herein,
the  term "real property tax" shall include any form of  real
estate  tax  or  assessment, general,  special,  ordinary  or
extraordinary,  and any license fee, commercial  rental  tax,
improvement   bond  or  bonds,  levy  or  tax   (other   than
inheritance, personal income or estate taxes) imposed on  the
Premises by any authority having the direct or indirect power
to  tax, including any city, state or federal government,  or
any school, agricultural, sanitary, fire, street, drainage or
other  improvement district thereof, as against any legal  or
equitable interest of Lessor in the Premises or in  the  real
property  of  which  the  Premises are  a  part,  as  against
Lessor's  right  to  rent or other income therefrom,  and  as
against Lessor's business of leasing the Premises.  The  term
"real  property  tax" shall also include any tax,  fee  levy,
assessment  or  charge (i) in substitution of,  partially  or
totally,  any tax, fee levy, assessment or charge hereinabove
included  within  the definition of "real property  tax,"  or
(ii) the nature of which was hereinbefore included within the
definition of "real property tax", or (iii) which is  imposed
for a service or right not charged prior to June 1, 1978, or,
if previously charged, has been increased since June 1, 1978,
or  (iv)  which is imposed as a result of a transfer,  either
partial  or  total, of Lessor's interest in the  Premises  or
which  is  added  to  a  tax or charge hereinbefore  included
within the definition of real property tax by reason of  such
transfer,  or  (v)  which  is  imposed  by  reason  of   this
transaction,  any  modifications or changes  hereto,  or  any
transfers hereof.

       10.4  Joint  Assessment.   If  the  Premises  are  not
separately assessed, Lessee's liability shall be an equitable
proportion of the real property taxes for all of the land and
improvements  included within the tax parcel  assessed,  such
proportion  to  be determined by Lessor from  the  respective
valuations  assigned in the assessor's work  sheets  or  such
other  information as may be reasonably available.   Lessor's
reasonable  determination thereof, in good  faith,  shall  be
conclusive.

     10.5 Personal Property Taxes.

           (a)   Lessee  shall pay prior to  delinquency  all
taxes  assessed  against  and  levied  upon  trade  fixtures,
furnishings,  equipment and all other  personal  property  of
Lessee   contained  in  the  Premises  or  elsewhere.    When
possible,   Lessee   shall   cause   said   trade   fixtures,
furnishings, equipment and all other personal property to  be
assessed  and  billed separately from the  real  property  of
Lessor.

           (b)   If  any  of Lessee's said personal  property
shall  be assessed with Lessor's real property, Lessee  shall
pay  Lessor the taxes attributable to Lessee within  10  days
after  receipt of a written statement setting forth the taxes
applicable to Lessee's property.

11.   Utilities.  Lessee shall pay for all water, gas,  heat,
light,  power,  telephone and other  utilities  and  services
supplied  to  the Premises, together with any taxes  thereon.
If  any  such services are not separately metered to  Lessee,
lessee shall pay a reasonable proportion to be determined  by
Lessor or all charges jointed metered with other premises.

12.  Assignment and Subletting.

      12.1   Lessors's  Consent Required.  Lessee  shall  not
voluntarily   or  by  operation  of  law  assign,   transfer,
mortgage,  sublet, or otherwise transfer or encumber  all  or
any  part  of  Lessee's  interest in this  Lease  or  in  the
Premises,  without  Lessor's  prior  written  consent,  which
Lessor shall not unreasonably withhold.  Lessor shall respond
to  Lessee's request for consent hereunder in a timely manner
and any attempted assignment, transfer, mortgage, encumbrance
or  subletting without such consent shall be void, and  shall
constitute a breach of this Lease.

      12.2  Lessee Affiliate.  Notwithstanding the provisions
of  paragraph  12.1 hereof, Lessee may assign or  sublet  the
Premises,  or any portion thereof, without Lessor's  consent,
to  any  corporation which controls, is controlled by  or  is
under  common  control  with Lessee, or  to  any  corporation
resulting from the merger or consolidation with Lessee, or to
any  person or entity which acquires all the assets of Lessee
as a going concern of the business that is being conducted on
the  Premises, provided that said assignee assumes, in  full,
the  obligations  of  Lessee  under  this  Lease.   Any  such
assignment  shall  not,  in  any way,  affect  or  limit  the
liability  of  Lessee under the terms of this Lease  even  if
after  such assignment or subletting the terms of this  Lease
are  materially  changed or altered without  the  consent  of
Lessee, the consent of whom shall not be necessary.

      12.3   No  Release of Lessee.  Regardless  of  Lessor's
consent, no subletting or assignment shall release Lessee  of
Lessee's obligation or alter the primary liability of  Lessee
to  pay the rent and to perform all other obligations  to  be
performed  by Lessee hereunder.  The acceptance  of  rent  by
Lessor  from  any other person shall not be deemed  to  be  a
waiver  by  Lessor of any provision hereof.  Consent  to  one
assignment or subletting shall not be deemed consent  to  any
subsequent assignment or subletting.  In the event of default
by  any assignee of Lessee or any successor of Lessee, in the
performance  of any of the terms hereof, Lessor  may  proceed
directly  against Lessee without the necessity of  exhausting
remedies  against  said  assignee.   Lessor  may  consent  to
subsequent  assignments  or  subletting  of  this  Lease   or
amendments  or modifications to this Lease with assignees  of
Lessee, without notifying Lessee, or any successor of Lessee,
and  without obtaining its or their consent thereto and  such
action  shall  not  relieve Lessee of  liability  under  this
Lease.

     12.4  Attorney's Fees.  In the event Lessee shall assign
or  sublet  the Premises or request the consent of Lessor  to
any  assignment or subletting or if Lessee shall request  the
consent  of  Lessor for any act Lessee proposes  to  do  then
Lessee  shall pay Lessor's reasonable attorneys fees incurred
in  connection therewith, such attorneys fees not  to  exceed
$350.00 for each such request.

13.  Defaults; Remedies.

      13.1   Defaults.  The occurrence of any one or more  of
the  following events shall constitute a material default and
breach of this Lease by Lessee:

          (a)  The vacating or abandonment of the Premises by
Lessee.

          (b)  (#5) The failure by Lessee to make any payment
of  rent  or any other payment required to be made by  Lessee
hereunder,  as  and  when  due,   where  such  failure  shall
continue  for  a  period of three days after  written  notice
thereof  from  Lessor to Lessee.  In the  event  that  Lessor
serves  Lessee with a Notice to Pay Rent or Quit pursuant  to
applicable Unlawful Detainer statues such Notice to Pay  Rent
or  Quit  shall also constitute the notice required  by  this
subparagraph.

           (c)   The failure by Lessee to observe or  perform
any  of the covenants, conditions or provisions of this Lease
to  be  observed or performed by Lessee, other than described
in paragraph (b) above, where such failure shall continue for
a  period of 30 days after written notice thereof from Lessor
to  Lessee; provided, however, that if the nature of Lessee's
default  is  such  that  more than  30  days  are  reasonably
required for its cure, then Lessee shall not be deemed to  be
in  default if Lessee commenced such cure within said  30-day
period  and  thereafter diligently prosecutes  such  cure  to
completion.

           (d)   (i)  The  making by Lessee  of  any  general
arrangement or assignment for the benefit of creditors;  (ii)
Lessee becomes a "debtor" as defined in 11 U.S.C. 101 or  any
successor  statue thereto (unless, in the case of a  petition
filed  against Lessee, the same is dismissed within 60 days);
(iii)  the  appointment  of a trustee  or  receiver  to  take
possession of substantially all of Lessee's assets located at
the  Premises  or of Lessee's interest in this  Lease,  where
possession is not restored to Lessee within 30 days; or  (iv)
the  attachment,  execution  or  other  judicial  seizure  of
substantially all of Lessee's assets located at the  Premises
or  of Lessee's interest in this Lease, where such seizure is
not  discharged  within 30 days.  Provided, however,  in  the
event  that  any  provision  of  this  paragraph  13.1(d)  is
contrary to any applicable law, such provision shall be of no
force or effect.

           (e)   The  discovery by Lessor that any  financial
statement given to Lessor by Lessee, any assignee of  Lessee,
any  subtenant of Lessee, any successor in interest of Lessee
or any guarantor of Lessee's obligation hereunder, and any of
them, was materially false.

      13.2   Remedies.   In the event of  any  such  material
default  or  breach  by  Lessee,  Lessor  may  at  any   time
thereafter,  with  or without notice or  demand  and  without
limiting Lessor in the exercise of any right or remedy  which
Lessor may have by reason of such default or breach:

           (a)  Terminate Lessee's right to possession of the
Premises by any lawful means, in which case this Lease  shall
terminate  and Lessee shall immediately surrender  possession
of  the  Premises to Lessor.  In such event Lessor  shall  be
entitled  to  recover  from Lessee all  damages  incurred  by
Lessor  by  reason  of Lessee's default  including,  but  not
limited  to,  the  cost  of  recovering  possession  of   the
Premises;   expenses   of  reletting,   including   necessary
renovation   and  alteration  of  the  Premises,   reasonable
attorney's  fees,  and  any real estate  commission  actually
paid;  the  worth  at the time of award by the  court  having
jurisdiction thereof of the amount by which the  unpaid  rent
for  the  balance of the term after the time  of  such  award
exceeds  the  amount of such rental loss for the same  period
that  Lessee proves could be reasonably avoided; that portion
of   the  leasing  commission  paid  by  Lessor  pursuant  to
Paragraph 15 applicable to the unexpired term of this Lease.

          (b)  Maintain Lessee's right to possession in which
case  this  Lease  shall continue in effect  whether  or  not
Lessee  shall  have abandoned the Premises.   In  such  event
Lessor  shall  be entitled to enforce all of Lessor's  rights
and remedies under this Lease, including the right to recover
the rent as it becomes due hereunder.

           (c)   Pursue  any  other remedy now  or  hereafter
available  to Lessor under the laws or judicial decisions  of
the   state   wherein  the  Premises  are  located.    Unpaid
installments of rent and other unpaid monetary obligations of
Lessee under the terms of this Lease shall bear interest from
the date due at the maximum rate then allowable by law.




     13.3  Default by Lessor.  Lessor shall not be in default
unless Lessor fails to perform obligations required of Lessor
within  a reasonable time, but in no event later than  thirty
(30) days after written notice by Lessee to Lessor and to the
holder  of  any first mortgage or deed of trust covering  the
Premises  whose name and address shall have theretofore  been
furnished to Lessee in writing, specifying wherein Lessor has
failed to perform such obligation; provided, however, that if
the  nature  of  Lessor's obligation is such that  more  than
thirty  (30)  days are required for performance  then  Lessor
shall  not  be  in  default if Lessor  commences  performance
within   such   30-day   period  and  thereafter   diligently
prosecutes the same to completion.

      13.4   Late  Charges.  (#6) Lessee hereby  acknowledges
that  late payment by Lessee to Lessor of rent and other sums
due   hereunder  will  cause  Lessor  to  incur   costs   not
contemplated by this Lease, the exact amount of which will be
extremely  difficult to ascertain.  Such costs  include,  but
are  not  limited to, processing and accounting charges,  and
late  charges which may be imposed on Lessor by the terms  of
any   mortgage   or   trust  deed  covering   the   Premises.
Accordingly, if any installment of rent or any other sum  due
from  Lessee  shall  not be received by  Lessor  or  Lessor's
designee within ten (10) days after such amount shall be due,
then,  without  any requirement for notice to Lessee,  Lessee
shall pay to Lessor a late charge equal to 6% of such overdue
amount.   The  parties  hereby agree that  such  late  charge
represents a fair and reasonable estimate of the costs Lessor
will  incur  by reason of late payment by Lessee.  Acceptance
or such late charge by Lessor shall in no event constitute  a
waiver  of  Lessee's  default with respect  to  such  overdue
amount,  nor prevent Lessor from exercising any of the  other
rights  and remedies granted hereunder.  In the event that  a
late  charge is payable hereunder, whether or not  collected,
for  three  (3) consecutive installments of rent,  then  rent
shall  automatically  become due  and  payable  quarterly  in
advance, rather than monthly, notwithstanding paragraph 4  or
any other provision of this Lease to the contrary.

      13.5   Impounds.  In the event that a  late  charge  is
payable  hereunder, whether or not collected, for  three  (3)
installments  of  rent  or any other monetary  obligation  of
Lessee  under  the terms of this Lease, Lessee shall  pay  to
Lessor, if Lessor shall so request, in addition to any  other
payments  required  under  this  Lease,  a  monthly   advance
installment, payable at the same time as the monthly rent, as
estimated  by  Lessor, for real property  tax  and  insurance
expenses  on  the Premises which are payable by Lessee  under
the  terms of this Lease.  Such fund shall be established  to
insure payment when due before delinquency of any or all such
real  property taxes and insurance premiums.  If the  amounts
paid  to  Lessor  by  Lessee under  the  provisions  of  this
paragraph  are  insufficient to discharge the obligations  of
Lessee to pay such real property taxes and insurance premiums
as  the  same  become due, Lessee shall pay to  Lessor,  upon
Lessor's  demand, such additional sums necessary to pay  such
obligations.  All moneys paid to Lessor under this  paragraph
may be intermingled with other moneys of Lessor and shall not
bear  interest.  In the event of a default in the obligations
of  Lessee  to  perform under this Lease,  then  any  balance
remaining  from funds paid to Lessor under the provisions  of
this  paragraph may, at the option of Lessor, be  applied  to
the  payment  of any monetary default of Lessee  in  lieu  of
being  applied  to  the  payment of  real  property  tax  and
insurance premiums.

14.   Condemnation.   (#7)  If the Premises  or  any  portion
thereof are taken  under the power of eminent domain, or sold
under  the threat of the exercise of said power (all of which
are herein called "condemnation"), this Lease shall terminate
as  to  the  part  so  taken as of the  date  the  condemning
authority takes title or possession, whichever first  occurs.
If  more  than 10% of the floor area of the building  on  the
Premises,  or more than 25% of the land area of the  Premises
which   is  not  occupied  by  any  building,  is  taken   by
condemnation, Lessee may, at Lessee's option, to be exercised
in  writing only within ten 910) days after Lessor shall have
given Lessee written notice of such taking (or in the absence
of  such  notice, within ten (10) days after  the  condemning
authority  shall have taken possession) terminate this  Lease
as   of   the  date  the  condemning  authority  takes   such
possession.   If  Lessee  does not terminate  this  Lease  in
accordance  with  the foregoing, this Lease shall  remain  in
full  force  and  effect as to the portion  of  the  Premises
remaining,  except  that the rent shall  be  reduced  in  the
proportion that the floor area of the building taken bears to
the  total  floor  area  of  the building  situation  on  the
Premises. (#8) Any award for the taking of all or any part of
the Premises under the power of eminent domain or any payment
made under the threat of the exercise of such power shall  be
the  property of Lessor, whether such award shall be made  as
compensation for diminution in value of the leasehold or  for
the  taking  of  the fee, or as severance damages;  provided,
however, that Lessee shall be entitled to any award for  loss
of  or  damage  to  Lessee's  trade  fixtures  and  removable
personal  property.   In the event that  this  Lease  is  not
terminated  by reason of such condemnation, Lessor  shall  to
the  extent  of  severance  damages  received  by  Lessor  in
connection with such condemnation, repair any damage  to  the
Premises  caused by such condemnation except  to  the  extent
that  Lessee  has been reimbursed therefor by the  condemning
authority.   Lessee shall pay any amount in  excess  of  such
severance damages required to complete such repair.

15.  Broker's Fee.

           (a)  Upon execution of this Lease by both parties,
Lessor shall pay to N/A Licensed real estate broker(s), a fee
as  set forth in a separate agreement between lessor and said
broker(s),  or  in  the event there is no separate  agreement
between  Lessor  and said broker(s), the sum  of  $____,  for
brokerage  services rendered by said broker(s) to  Lessor  in
this transaction.

          (b)  Lessor further agrees that if Lessee exercises
any  Option as defined in paragraph 39.1 of this Lease, which
is  granted  to Lessee under this Lease, or any  subsequently
granted  option which is substantially similar to  an  Option
granted to Lessee under this Lease, or if Lessee acquires any
rights  to the Premises or other premises described  in  this
Lease  which  are substantially similar to what Lessee  would
have  acquired  had an Option herein granted to  Lessee  been
exercised, or if Lessee remains in possession of the Premises
after  the expiration of the term of this Lease after  having
failed  to exercise an Option, or if said broker(s)  are  the
procuring  cause  of  any other lease or  safe  entered  into
between  the  parties pertaining to the Premises  and/or  any
adjacent property in which Lessor has an interest, then as to
any  of said transactions, Lessor shall pay said broker(s)  a
fee  in  accordance  with the schedule of said  broker(s)  in
effect at the time of execution of this Lease.

           (c)   Lessor  agrees to pay said fee not  only  on
behalf   of  Lessor  but  also  on  behalf  of  any   person,
corporation, association, or other entity having an ownership
interest in said real property or any part thereof, when such
fee is due hereunder.  Any transferee of Lessor's interest in
this  Lease,  whether such transfer is  by  agreement  or  by
operation  of  law, shall be deemed to have assumed  Lessor's
obligation under this Paragraph 15.  Said broker shall  be  a
third  party beneficiary of the provisions of this  Paragraph
15.

16.  Estoppel Certificate.

           (a)   Lessee shall at any time upon not less  than
ten  (10)  days'  prior written notice from  Lessor  execute,
acknowledge and deliver to Lessor a statement in writing  (i)
certifying  that this Lease is unmodified and in  full  force
and  effect  (or,  if modified, stating the  nature  of  such
modification and certifying that this Lease, as so  modified,
is  in full force and effect) and the date to which the  rent
and  other  charges  are paid in advance  if  any,  and  (ii)
acknowledging that there are not, to Lessee's knowledge,  any
uncured  defaults  on  the  part  of  Lessor  hereunder,   or
specifying  such  defaults  if any  are  claimed.   Any  such
statement  may be conclusively relied upon by any prospective
purchaser or encumbrancer of the Premises.


           (b)   At  Lessor's  option,  Lessee's  failure  to
deliver  such statement within such time shall be a  material
breach  of this Lease or shall be conclusive upon Lessee  (i)
that  this  Lease  is  in  full  force  and  effect,  without
modification, except as may be presented by Lessor, (ii) that
there  are  no uncured defaults in Lessor's performance,  and
(iii)  that not more than one month's rent has been  paid  in
advance  or  such failure may be considered by  Lessor  as  a
default by Lessee under this Lease.

           (c)   If Lessor desires to finance, refinance,  or
sell  the Premises, or any part thereof, Lessee hereby agrees
to  deliver to any lender or purchaser designated  by  Lessor
such  financial  statements of lessee as  may  be  reasonably
required by such lender or purchaser.  Such statements  shall
include the past three years' financial statements of Lessee.
All such financial statements shall be received by Lessor and
such lender or purchaser in confidence and shall be used only
for the purposes herein set forth.

17.   Lessor's  Liability. (#9) The  term  "Lessor"  as  used
herein  shall mean only the owner or owners at  the  time  in
question of the fee title or a lessee's interest in a  ground
lease  of  the Premises, and except as expressly provided  in
Paragraph 15, in the event of any transfer of such  title  or
interest.   Lessor  herein  named  (and  in  cases   of   any
subsequent transfers then the grantor) shall be relieved from
and  after  the  date of such transfer of  all  liability  as
respects  Lessor's obligations thereafter  to  be  performed,
provided  that any funds in the hands of Lessor or  the  then
grantor at the time of such transfer, in which Lessee has  an
interest, shall be delivered to the grantee.  The obligations
contained  in  this Lease to be performed  by  Lessor  shall,
subject  as aforesaid, be binding on Lessor's successors  and
assigns, only during their respective periods of ownership.

18.   Severability. The invalidity of any provision  of  this
Lease  as  determined  by a court of competent  jurisdiction,
shall  in  no way affect the validity of any other  provision
hereof.

19.   Interest on Past-due Obligations.  Except as  expressly
herein  provided, any amount due to Lessor not paid when  due
shall bear interest at the maximum rate then allowable by law
from the date due.  Payment of such interest shall not excuse
or  cure  any  default by Lessee under this Lease,  provided,
however,  that interest shall not be payable on late  charges
incurred by Lessee nor on any amounts upon which late charges
are paid by Lessee.

20.  Time of Essence.  Time is of the essence.

21.  Additional Rent.  Any monetary obligations of Lessee  to
Lessor  under the terms of this Lease shall be deemed  to  be
rent.

22.   Incorporation  of Prior Agreements;  Amendments.   This
Lease contains all agreements of the parties with respect  to
any   matter   mentioned  herein.   No  prior  agreement   or
understanding  pertaining  to  any  such  matter   shall   be
effective.   This  Lease  may be modified  in  writing  only,
signed  by  the  parties  in interest  at  the  time  of  the
modification.   Except  as otherwise stated  in  this  Lease,
Lessee  hereby  acknowledges that  neither  the  real  estate
broker  listed  in  Paragraph 15 hereof nor  any  cooperating
broker on this transaction nor the Lessor or any employees or
agents  of  any of said persons has made any oral or  written
warranties  or  representations to  Lessee  relative  to  the
condition  or  use  by  Lessee of said  Premises  and  Lessee
acknowledges that Lessee assumes all responsibility regarding
the  Occupational  Safety  Health  Act,  the  legal  use  and
adaptability of the Premises and the compliance thereof  with
all applicable laws and regulations in effect during the term
of this Lease except as otherwise specifically stated in this
Lease.




23.   Notices.  Any notice required or permitted to be  given
hereunder  shall be in writing and may be given  by  personal
delivery or by certified mail, and if given personally or  by
mail,  shall  be  deemed sufficiently given if  addressed  to
Lessee  or to Lessor at the address noted below the signature
of  the respective parties, as the case may be.  Either party
may  by  notice to the other specify a different address  for
notice  purposes except that upon Lessee's taking  possession
of  the  Premises,  the  Premises shall  constitute  Lessee's
address  for notice purposes.  A copy of all notices required
or  permitted  to  be  given  to Lessor  hereunder  shall  be
concurrently  transmitted to such party or  parties  at  such
addresses as Lessor may from time to time hereafter designate
by notice to Lessee.

24.   Waivers.   No waiver by Lessor or any provision  hereof
shall be deemed a waiver of any other provision hereof or  of
any  subsequent  breach by Lessee of the same  or  any  other
provision.   Lessor's  consent to, or approval  of  any  act,
shall  not  be deemed to render unnecessary the obtaining  of
Lessor's  consent  to or approval of any  subsequent  act  by
Lessee.  The acceptance of rent hereunder by Lessor shall not
be  a  waiver  of  any  preceding breach  by  Lessee  of  any
provision hereof, other than the failure of Lessee to pay the
particular rent so accepted, regardless of Lessor's knowledge
of  such  preceding breach at the time of acceptance of  such
rent.

25.  Holding Over.  If Lessee, with Lessor's consent, remains
in  possession of the Premises or any part thereof after  the
expiration  of  the term hereof, such occupancy  shall  be  a
tenancy  from month to month upon all the provisions of  this
Lease  pertaining  to  the obligations  of  Lessee,  but  all
options and rights of first refusal, if any granted under the
terms  of this Lease shall be deemed terminated and be of  no
further effect during said month to month tenancy.

27.   Cumulative  Remedies.  No remedy or election  hereunder
shall  be  deemed exclusive but shall, wherever possible,  be
cumulative with all other remedies at law or in equity.

28.   Covenants and Conditions.  Each provision of this Lease
performable by Lessee shall be deemed both a covenant  and  a
condition.

29.    Binding  Effect;  Choice  of  Law.   Subject  to   any
provisions  hereof restricting assignment  or  subletting  by
Lessee  and subject to the provisions of Paragraph  17,  this
Lease shall bind the parties, their personal representatives,
successors and assigns.  This Lease shall be governed by  the
laws of the State wherein the Premises are located.

30.  Subordination. (#10)
           (a)   This  Lease,  at Lessor's option,  shall  be
subordinate to any ground lease, mortgage, deed of trust,  or
any  other hypothecation or security now or hereafter  placed
upon  the real property of which the Premises are a part  and
to  any and all advances made on the security thereof and  to
all renewals, modifications, consolidations, replacements and
extensions   thereof.   Notwithstanding  such  subordination,
Lessee's right to quiet possession of the Premises shall  not
be  disturbed  if Lessee is not in default  and  so  long  as
Lessee shall pay the rent and observe and perform all of  the
provisions  of  this  Lease, unless this Lease  is  otherwise
terminated pursuant to its terms.  If any mortgages,  trustee
or  ground lessor shall elect to have this Lease prior to the
lien  of  its  mortgage, deed of trust or ground  lease,  and
shall  given  written notice thereof to  Lessee,  this  Lease
shall  be  deemed prior to such mortgage, deed of  trust,  or
ground lease, whether this Lease is dated prior or subsequent
to  the date of said mortgage, deed of trust or ground  lease
or the date of recording thereof.

            (b)   Lessee  agrees  to  execute  any  documents
required to effectuate an attornment, a subordination  or  to
make  this Lease prior to the lien or any mortgage,  deed  of
trust  or ground lease, as the case may be.  Lessee's failure
to execute such documents within 10 days after written demand
shall constitute a material default by Lessee hereunder,  or,
at  Lessor's  option, Lessor shall execute such documents  on
behalf  of Lessee as Lessee's attorney-in-fact.  Lessee  does
hereby  make,  constitute and irrevocably appoint  Lessor  as
Lessee's  attorney-in-fact and in Lessee's  name,  place  and
stead,  to  execute  such documents in accordance  with  this
paragraph 30(b).

31.   Attorney's Fees.  If either party or the  broker  named
herein  brings  an  action to enforce  the  terms  hereof  or
declare  rights hereunder, the prevailing party in  any  such
action,  on  trial  or  appeal,  shall  be  entitled  to  his
reasonable attorney's fees to be paid by the losing party  as
fixed  by the court.  The provisions of this paragraph  shall
inure to the benefit of the broker named herein who seeks  to
enforce a right hereunder.

32.  Lessor's Access.  (#11) Lessor and Lessor's agents shall
have the right to enter the Premises at reasonable times  for
the  purpose  of  inspecting the same, showing  the  same  to
prospective purchasers, lenders, or lessees, and making  such
alterations,  repairs,  improvements  or  additions  to   the
Premises  or  to the building of which they  are  a  part  as
Lessor  may deem necessary or desirable.  Lessor may  at  any
time  place on or about the Premises and ordinary "For  Sale"
signs and Lessor may at any time during the last 120 days  of
the  term  hereof place on or about the Premises any ordinary
"For Lease" signs, all without rebate of rent or liability to
Lessee.

33.   Auctions.  Lessee shall not conduct, nor permit  to  be
conducted,  either voluntarily or involuntarily, any  auction
upon  the  Premises  without first having  obtained  Lessor's
prior  written  consent.   Notwithstanding  anything  to  the
contrary  in  this Lease, Lessor shall not  be  obligated  to
exercise   any  standard  of  reasonableness  in  determining
whether to grant such consent.

34.   Signs.  (#12)  Lessee shall not pace any sign upon  the
Premises  without Lessor's prior written consent except  that
Lessee shall have the right, without the prior permission  of
Lessor  to place ordinary and usual for rent or sublet  signs
thereon.

35.   Merger.  The voluntary or other surrender of this Lease
by Lessee, or a mutual cancellation thereof, or a termination
by  Lessor, shall not work a merger, and shall, at the option
of Lessor, terminate all or any existing subtenancies or may,
at  the  option of Lessor, operate as an assignment to Lessor
of any or all of such subtenancies.

36.   Consents.  Except for paragraph 33 hereof, wherever  in
this Lease the consent of one party is required to an act  of
the  other  party,  such consent shall  not  be  unreasonably
withheld.

37.   Guarantor.  In the event that there is a  guarantor  of
this Lease, said guarantor shall have the same obligations as
Lessee under this Lease.

38.   Quiet Possession.  Upon Lessee paying the rent for  the
Premises  and  observing and performing all of the  covenants
and  provisions on Lessee's part to be observed and performed
hereunder, Lessee shall have quiet possession of the Premises
for  the  entire term hereof subject to all of the provisions
of  this  Lease.   The individuals executing  this  Lease  on
behalf  of  Lessor represent and warrant to Lessee that  they
are  fully  authorized and legally capable of executing  this
Lease  on behalf of Lessor and that such execution is binding
upon  all  parties  holding  an  ownership  interest  in  the
Premises.

39.  Options.

      39.1   Definition.  As used in this paragraph the  word
"Options" has the following meaning: (1) the right or  option
to extend the term of this Lease or to renew this Lease or to
extend  or renew any lease that Lessee has on other  property
of  Lessor; (2) the option or right of first refusal to lease
the  Premises  or  the  right of first  offer  to  lease  the
Premises  or  the  right  of first  refusal  to  lease  other
property of Lessor or the right of first offer to lease other
property  of Lessor; (3) the right or option to purchase  the
Premises,  or  the  right of first refusal  to  purchase  the
Premises,  or  the  right  of first  offer  to  purchase  the
Premises or the right or option to purchase other property of
Lessor,  or  the  right of first refusal  to  purchase  other
property  of  Lessor or the right of first offer to  purchase
other property of Lessor.

      39.2   Options Personal.  Options granted to Lessee  in
this Lease are personal to Lessee and may not be exercised or
be  assigned,  voluntarily or involuntarily,  by  or  to  any
person  or  entity other than Lessee, provided, however,  the
Option  may  be  exercised  by  or  assigned  to  any  Lessee
Affiliate  as defined in paragraph 12.2 of this  Lease.   The
options  herein granted to Lessee are not assignable separate
and apart from this Lease.

     39.3 Multiple Options.  In the event that Lessee has any
multiple options to extend or renew this Lease a later option
cannot  be  exercised unless the prior option  to  extend  or
renew this Lease has been so exercised.

     39.4 Effect of Default on Options.

           (a)   Lessee  shall have no right to  exercise  an
Option, notwithstanding any provision in the grant of  Option
to the contrary, (i) during the time commencing from the date
Lessor  gives  to  Lessee  a notice of  default  pursuant  to
paragraph 13.1(b) or 13.1(c) and continuing until the default
alleged  in  said notice of default is cured, or (ii)  during
the  period  of time commencing on the day after  a  monetary
obligation  to Lessor is due from Lessee and unpaid  (without
any  necessity for notice thereof to Lessee) continuing until
the  obligation is paid, or (iii) at any time after an  event
of  default  described  in paragraphs  13.1(a),  13.1(d),  or
13.1(e)  (without any necessity of Lessor to give  notice  of
such default to Lessee), or (iv) in the event that Lessor has
given  to  Lessee  three  or more notices  of  default  under
paragraph 13.1(b), where a late charge becomes payable  under
paragraph  13.4  for  each  of such  defaults,  or  paragraph
13.1(c), whether or not the defaults are cured, during the 12
month  period  prior  to  the time  that  Lessee  intends  to
exercise the subject option.

           (b)  The period of time within which an Option may
be  exercised shall not be extended or enlarged by reason  of
Lessee's  inability  to  exercise an Option  because  of  the
provisions of paragraph 39.4(a).

           (c)  All rights of Lessee under the provisions  of
an  Option  shall  terminate and be of no  further  force  or
effect,  notwithstanding Lessee's due and timely exercise  of
the  Option,  if after such exercise and during the  term  of
this  Lease,  (i)  Lessee fails to pay to Lessor  a  monetary
obligation  of  Lessee for a period of  30  days  after  such
obligation  becomes due (without any necessity of  Lessor  to
give  notice  thereof  to Lessee), or (ii)  Lessee  fails  to
commence  to  cure  a default specified in paragraph  13.1(c)
within  30  days after the date that Lessor gives  notice  to
Lessee  of  such  default and/or Lessee fails  thereafter  to
diligently prosecute said cure to completion, or (iii) Lessee
commits a default described in paragraph 13.1(a), 13.1(d)  or
13.1(e)  (without any necessity of Lessor to give  notice  of
such default to Lessee), or (iv) Lessor gives to Lessee three
or  more notices of default under paragraph 13.1(b), where  a
late  charge  becomes payable under paragraph 13.4  for  each
such  default,  or  paragraph 13.1(c),  whether  or  not  the
defaults are cured.

40.   Multiple  Tenant  Building.   In  the  event  that  the
Premises  are part of a larger building or group of buildings
ten Lessee agrees that it will abide by, keep and observe all
reasonable rules and regulations which Lessor may  make  from
time to time for the management, safety, care and cleanliness
of  the building and grounds, the parking of vehicles and the
preservation  of  good  order therein  as  well  as  for  the
convenience  of other occupants and tenants of the  building.
The  violations  of any such rules and regulations  shall  be
deemed a material breach of this Lease by Lessee.


41.   Security Measures.  Lessee hereby acknowledges that the
rental payable to Lessor hereunder does not include the  cost
of  guard service or other security measures, and that Lessor
shall  have no obligation whatsoever to provide same.  Lessee
assumes all responsibility for the protection of Lessee,  its
agents and invitees from acts of third parties.

42.   Easements.  Lessor reserves to itself the  right,  from
time to time, to grant such easements, rights and dedications
that  Lessor deems necessary or desirable, and to  cause  the
recordation of Parcel Maps and restrictions, so long as  such
easements, rights, dedications, Maps and restrictions do  not
unreasonably  interfere  with the  Use  of  the  Premises  by
Lessee.    Lessee   shall  sign  any  of  the  aforementioned
documents upon request of Lessor and failure to do  so  shall
constitute a material breach of this Lease.

43.   Performance Under Protest.  If at any  time  a  dispute
shall  arise as to any amount or sum of money to be  paid  by
one party to the other under the provisions hereof, the Party
against  whom  the  obligation to pay the money  is  asserted
shall have the right to make payment "under protect" and such
payment  shall  not be regarded as a voluntary  payment,  and
there  shall survive the right on the part of said  party  to
institute  suit  for recovery of such sum.  If  it  shall  be
adjudged  that there was no legal obligation on the  part  of
said  party  to pay such sum or any part thereof, said  party
shall  be entitled to recover such sum or so much thereof  as
it  was  not legally required to pay under the provisions  of
this Lease.

44.   Authority.   If  Lessee  is a  corporation,  trust,  or
general  or  limited  partnership, each individual  executing
this  Lease on behalf of such entity represents and  warrants
that he or she is duly authorized to execute and deliver this
Lease  on behalf of said entity.  If Lessee is a corporation,
trust  or partnership, Lessee shall, within thirty (30)  days
after execution of this Lease, deliver to Lessor evidence  of
such authority satisfactory to Lessor.

45.   Conflict.  Any conflict between the printed  provisions
of  this  Lease and the typewritten or handwritten provisions
shall   be  controlled  by  the  typewritten  or  handwritten
provisions.

46.   Addendum.   Attached hereto is an addendum  or  addenda
containing  paragraphs A-1 through A-3  which  constitutes  a
part of this Lease.


LESSOR AND LESSEE HAVE CAREFULLY READ AND REVIEWED THIS LEASE
AND  EACH  TERM  AND  PROVISION  CONTAINED  HEREIN  AND,   BY
EXECUTION  OF  THIS LEASE, SHOW THEIR INFORMED AND  VOLUNTARY
CONSENT THERETO.  THE PARTIES HEREBY AGREE THAT, AT THE  TIME
THIS  LEASE  IS  EXECUTED,  THE  TERMS  OF  THIS  LEASE   ARE
COMMERCIALLY REASONABLE AND EFFECTUATE THE INTENT AND PURPOSE
OF LESSOR AND LESSEE WITH RESPECT TO THE PREMISES.

     IF  THIS  LEASE  HAS BEEN FILLED  IN  IT  HAS  BEEN
     PREPARED  FOR SUBMISSION TO YOUR ATTORNEY  FOR  HIS
     APPROVAL.   NO REPRESENTATION OR RECOMMENDATION  IS
     MADE   BY  THE  AMERICAN  INDUSTRIAL  REAL   ESTATE
     ASSOCIATION  OR BY THE REAL ESTATE  BROKER  OR  ITS
     AGENTS  OR  EMPLOYEES AS TO THE LEGAL  SUFFICIENCY,
     LEGAL EFFECT, OR TAX CONSEQUENCES OF THIS LEASE  OR
     THE TRANSACTION RELATING THERETO; THE PARTIES SHALL
     RELY  SOLELY  UPON THE ADVICE OF  THEIR  OWN  LEGAL
     COUNSEL  AS  TO  THE LEGAL AND TAX CONSEQUENCES  OF
     THIS LEASE.

The  parties  hereto have executed this Lease  on  the  dates
specified    immediately   adjacent   to   their   respective
signatures.

Executed  at 1411 E. Orangethorpe Ave., Fullerton, CA  92631,
by Ron Hart - President, Nelco Products, Inc.

Address  1009 Dolphin Terrace, Corona del Mar, CA  92625,  by
James Emmi - Owner
                   Modification To Lease

       Building Lease between James Emmi, Lessor and
           Nelco, Lessee Dated December 12, 1989

            1100 E. Kimberly Avenue, Anaheim, CA


#1 - 7.3 (c) Last sentence to read:

     In  addition, Lessor may require Lessee to pay  Lessor's
     reasonable attorneys fees and costs in participating  in
     such  action  if Lessor shall decide it is to  Its  best
     interest to do so.

#2 - 7.3 (d) Last sentence to read:

     Notwithstanding the provisions of this Paragraph 7.3(d),
     Lessee's  machinery and equipment, including that  which
     is  affixed to the Premises shall remain the property of
     Lessee  and  may  be removed by Lessee  subject  to  the
     provisions of Paragraph 7.2(c).

#3 - 9.3 First sentence to read:

     Subject  to the provisions of Paragraphs 9.4.  9.5,  and
     9.6,  if at any time during the term of this Lease there
     is  damage which is not an Insured Loss and which  falls
     within the classification of Premises Partial Damage  or
     Premises  Building  Partial  Damage,  unless  caused  by
     negligent  or  willful  act of Lessee  (in  which  event
     Lessee shall make the repair at Lessee's expense to  the
     extent  caused  by  the negligence  or  willful  act  of
     Lessee......

#4 - 9.6 M First sentence to read:

     If  Lessor  shall be obligated to repair or restore  the
     Premises  under the provisions of this Paragraph  9  and
     shall  not  complete  such repairs  within  90  days  of
     written notice of such occurrence of damage, then Lessee
     may terminate or cancel this lease by written notice  to
     Lessor.

#5 - 13.1 (b) First sentence to read:

     The failure by Lessee to make any payment of rent or any
     other  payment required to be made by Lessee  hereunder,
     as and when due, where such failure shall continue for a
     period  of  three  business days  after  written  notice
     thereof from Lessor to Lessee.

#6 - 13.4 Add to end of paragraph:

     To  the  extent Lesser is entitled to any other recovery
     for damages, and late coverage payment which has already
     been made shall be
     credited against the amount of such damages.

#7 - 14 Second sentence to read:

     Any   of   the  floor  area  of  the  building  on   the
     Premises.....

#8 - 14 Delete the sentence:

     Delete:   No reduction of rent shall occur if  the  only
     area  taken  is  that  which does not  have  a  building
     located thereon.

#9 - 17 Add to end of first sentence:
     shall  be  delivered  to grantee  conditioned  upon  the
     acceptance of the new owners of the terms and provisions
     of this lease.

#10 -   30 Change second sentence to read:

     Notwithstanding  such subordination, Lessee's  right  to
     quiet  possession of the Premises shall not be disturbed
     if  Lessee is not in material default so long as  Lessee
     shall pay the rent and be in substantial compliance with
     all provisions of this Lease.......

#11 -   32 Add to first sentence:

     Lessor and Lessor's agents shall have the right to enter
     the  Premises at reasonable times after providing Lessee
     with  24 hour prior notice for the purpose of inspecting
     the same, showing .....

#12 -   34 Add the sentence:

     All signs currently in place are deemed to have Lessor's
     prior consent.



                            Ron Hart - Nelco Products, Inc.



                            James Emmi - Owner












































                        ADDENDUM TO
         BUILDING LEASE BETWEEN JAMES EMMI, LESSOR
          AND NELCO LESSEE DATED DECEMBER 12, 1989
            1100 E. KIMBERLY AVENUE, ANAHEIM, CA


A1.  CONSUMER PRICE INDEX ADJUSTMENT:

     The  monthly  rental  will  be  increased  in  the  same
     proportion  as  the percentage of increase  of  the  Los
     Angeles/Long Beach/Anaheim area C.P.I. as determined  by
     the  U.S.  Department of Labor Statistics.  The starting
     base  for  the  C.P.I. index will be the index  for  the
     month  of April 1990 which will be stipulated at 133.25.
     The C.P.I. adjustment will be made effective on each  of
     the  2nd,  4th,  6th,  8th and 10th anniversary  of  the
     effective  starting date of the lease (June  21,  1990).
     The  bi-annual adjustment will be made every  two  years
     thereafter   through  the  lease   option   periods   if
     exercised.   The C.P.I. index used for each period  will
     be  the published index for the month of April preceding
     the effective adjustment date.  In no case will the rate
     increase be more than 10% per annum.

A2.  ALTERATIONS

     As  provided  for  in Item 7.3, the building's  original
     configuration and improvements shall be deemed to be the
     condition  of  the building when first occupied  by  the
     Lessee   under   previous  leases.    Any   changes   or
     modifications  having  been  done  subsequent   to   the
     original  occupancy shall be subject to change  back  to
     original  condition before any termination of  lease  at
     the option of Lessor.  Normal wear and tear is excepted.

     This  building  is presently occupied by Lessee  and  is
     acceptable as is.

     The  Lessee  is  hereby  given  approval  to  install  a
     "Treater"  similar to the one in the  1107  E.  Kimberly
     building under the terms and conditions as specified  in
     the lease.

A3.  OPTIONS TO EXTEND LEASE PERIOD.

     The  Lessee is hereby granted the option to extend  this
     lease  for an additional 5 years, June 21, 1995 to  June
     20,  2000  under  the same terms and conditions  as  the
     first   5   years,   providing  that  the   Lessee   has
     substantially complied with all the obligations of  said
     lease  for the first 5 years.  Rental rate will continue
     to  be adjusted as stipulated by C.P.I. adjustment,  and
     tax and insurance adjustments as provided for in lease.

     The  Lessee  is hereby granted the option to renew  this
     lease for an additional 5 year period, June 21, 2000  to
     June 20, 2005.  The rental rate for this period will  be
     determined  by agreement between the Lessor  and  Lessee
     and shall be equal to 90% of the average rental rates in
     effect  at  the time of Lessee's notice of intention  to
     renew.   Average  rental  rates will  be  determined  by
     prevailing   and   available   rental   rates   in   the
     Fullerton/Anaheim  area  for a  minimum  of  6  or  more
     buildings of comparable size and location.

     In  order to exercise the option to extend or renew this
     lease, the Lessee must notify Lessor of his intention to
     exercise his option before January 1, of the year of the
     start of option period.


                            Ron Hart - Nelco Products, Inc.


                            James Emmi - Owner




December 29, 1994





Mr. James Emmi
1009 Dolphin Terrace
Corona del Mar, CA 92625


                                      VIA CERTIFIED MAIL


Dear Mr. Emmi,

Writing to you in my dual capacity as Vice President of Nelco
Products, Inc., this letter serves as formal notice on behalf
of  Nelco Products, Inc., of their intention to exercise  the
June 12, 1995, options to extend the leases of both 1100  and
1107   E.  Kimberly  Avenue,  Anaheim,  CA,  in  accord  with
paragraphs A3 in the Addendums dated December 12 1989, to the
Leases  also  dated  December 12,  1989.   The  options  thus
exercised will run until June 20, 2000.

We extend our best wishes for the New Year.

Sincerely,

NELCO, INTERNATIONAL CORPORATION



Lee H. Newton
Vice President Finance


copy:   Ron Hart, Nelco Products Inc.
          Phil Smoot, Nelco International Corporation
          Allen Levine, Park Electrochemical Corp.









</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>6
<FILENAME>ex1002.txt
<DESCRIPTION>EXHIBIT
<TEXT>
EXHIBIT 10.02
             STANDARD INDUSTRIAL LEASE - GROSS

        AMERICAN INDUSTRIAL REAL ESTATE ASSOCIATION


1.    Parties.   This  Lease, dated, for reference  purposes
only,  December 12, 1989, is made by and between James  Emmi
(herein  called  "Lessor") and Nelco Products  Inc.  (herein
called "Lessee").

2.    Premises.  Lessor hereby leases to Lessee  and  Lessee
leases from Lessor for the term, at the rental, and upon all
of  the  conditions  set  forth herein,  that  certain  real
property  situated  in  the  County  of  Orange,  State   of
California,  commonly  known as 1107 East  Kimberly  Avenue,
Anaheim,  CA  92801  and described as  approximately  13,200
square  foot  industrial  building on  approximately  30,000
square  fee of land.  Said real property including the  land
and   all   improvements  therein,  is  herein  called   the
"Premises".

3.   Term.

      3.1   Term.  The term of this Lease shall  be  for  60
months  commencing on June 21, 1990 and ending on  June  20,
1995  unless  sooner terminated pursuant  to  any  provision
hereof.

       3.2    Delay  in  Possession.   Notwithstanding  said
commencement  date, if for any reason Lessor cannot  deliver
possession  of the Premises to Lessee on said  date,  Lessor
shall  not  be subject to any liability therefor, nor  shall
such  failure  affect  the validity of  this  Lease  or  the
obligations  of Lessee hereunder or extend the term  hereof,
but  in such case, Lessee shall not be obligated to pay rent
until  possession  of  the Premises is tendered  to  Lessee;
provided,  however, that if Lessor shall not have  delivered
possession of the Premises within sixty (60) days from  said
commencement date, Lessee may, at Lessee's option, by notice
in writing to Lessor within ten (10) days thereafter, cancel
this  Lease, in which event the parties shall be  discharged
from  all  obligations hereunder, provided further, however,
that  if  such written notice of lessee is not  received  by
Lessor  within said ten (10) day period, Lessee's  right  to
cancel  this Lease hereunder shall terminated and be  of  no
further force or effect.

     3.3  Early Possession.  If Lessee occupies the Premises
prior  to  said commencement date, such occupancy  shall  be
subject  to all provisions hereof, such occupancy shall  not
advance the termination date, and Lessee shall pay rent  for
such period at the initial monthly rates set forth below.

4.    Rent.   Lessee  shall pay to Lessor as  rent  for  the
Premises, monthly payments of $5600.00, in advance,  on  the
21 day of each month of the term hereof, as rent for monthly
rental  rate  shall  increase  or  decrease  as  per  C.P.I.
adjustment as defined in addendum (A-1) as well as  tax  and
insurance adjustments.

Rent for any period during the term hereof which is for less
than  one  month shall be a pro rata portion of the  monthly
installment.  Rent shall be payable in lawful money  of  the
United States to Lessor at the address stated herein  or  to
such  other  person or at such other places  as  Lessor  may
designate in writing.

5.    Security  Deposit.  Lessee shall deposit  with  Lessor
upon  execution  hereof  $  N/A  as  security  for  Lessee's
faithful performance of Lessee's obligations hereunder.   If
Lessee fails to pay rent or other charges due hereunder,  or
otherwise  defaults with respect to any  provision  of  this
Lease, Lessor may use, apply or retain all or any portion of
said deposit for the payment of any rent or other charge  in
default or for the payment of any other sum to which  Lessor
may  become obligated by reason of Lessee's default,  or  to
compensate  Lessor for any loss or damage which  Lessor  may
suffer  thereby.  If Lessor so uses or applies  all  of  any
portion  of said deposit, Lessee shall within ten (10)  days
after written demand therefor deposit cash with Lessor in an
amount sufficient to restore said deposit to the full amount
hereinabove stated and Lessee's failure to do so shall be  a
material  breach of this Lease.  If the monthly rent  shall,
from  time to time, increase during the term of this  Lease,
Lessee   shall  thereupon  deposit  with  Lessor  additional
security deposit so that the amount of security deposit held
by  Lessor  shall at all times bear the same  proportion  to
current rent as the original security deposit bears  to  the
original  monthly  rent  set forth in  paragraph  4  hereof.
Lessor  shall not be required to keep said deposit  separate
from  its  general  accounts.  If  Lessee  performs  all  of
Lessee's  obligations hereunder, said deposit,  or  so  much
thereof as has not theretofore been applied by Lessor  shall
be  returned, without payment of interest or other increment
for  its use, to Lessee (or, at Lessor's option, to the last
assignee,  if  any, of Lessee's interest hereunder)  at  the
expiration of the term hereof, and after Lessee has  vacated
the  Premises.   No  trust relationship  is  created  herein
between  Lessor  and Lessee with respect  to  said  Security
Deposit.

6.   Use.

     6.1  Use.  The Premises shall be used and occupied only
for  manufacturing, warehousing and related services or  any
other  use which is reasonably comparable and for  no  other
purpose.

     6.2  Compliance with Law.

        (a)  Lessor warrants to Lessee that the Premises, in
its   state  existing  on  the  date  that  the  Lease  term
commences,  but without regard to the use for  which  Lessee
will  use  the  Premises, does not violate any covenants  or
restrictions  of  record, or any applicable  building  code,
regulation  or  ordinance  in  effect  on  such  Lease  term
commencement date.  In the event it is determined that  this
warranty  has been violated, then it shall be the obligation
of   the  Lessor,  after  written  notice  from  Lessee,  to
promptly,  at  Lessor's sole cost and expense,  rectify  any
such  violation.   In the event Lessee  does  not  given  to
Lessor  written  notice of the violation  of  this  warranty
within  six  months  from  the  date  that  the  Lease  term
commences, the correction of same shall be the obligation of
the Lessee or Lessee's sole cost.  The warranty contained in
this  paragraph 6.2(a) shall be of no force  or  effect  if,
prior  to  the date of this Lease, Lessee was the  owner  or
occupant  of the Premises, and, in such event, Lessee  shall
correct  any such violation effect if, prior to the date  of
this  Lease,  Lessee  was  the  owner  or  occupant  of  the
Premises, and, in such event, Lessee shall correct any  such
violation at Lessee's sole cost.

         (b)  Except as provided in paragraph 6.2(a), Lessee
shall,  at  Lessee's  expense,  comply  promptly  with   all
applicable statutes, ordinances, rules, regulations, orders,
covenants  and  restrictions of record, and requirements  in
effect  during  the  term or any part of  the  term  hereof,
regulating the use by Lessee of the Premises.  Lessee  shall
not  use  nor permit the use of the Premises in  any  manner
that  will tend to create waste or a nuisance or,  if  there
shall be more than one tenant in the building containing the
Premises, shall tend to disturb such other tenants.

     6.3  Condition of Premises.

         (a)   Lessor shall deliver the Premises  to  Lessee
clean  and free of debris on Lease commencement date (unless
Lessee is already in possession) and Lessor further warrants
to  Lessee  that  the plumbing, lighting,  air-conditioning,
heating, and leading doors in the Premises shall be in  good
operating condition on the Lease commencement date.  In  the
event  that  it  is determined that this warranty  has  been
violated,  then it shall be the obligation of Lessor,  after
receipt  of  written notice from Lessee setting  forth  with
specificity  the  nature of the violation, to  promptly,  at
Lessor's   sale  cost,  rectify  such  violation.   Lessee's
failure to give such written notice to Lessor within  thirty
(30) days after the Lease commencement date shall cause  the
conclusive presumption that Lessor has complied with all  of
Lessor's obligations hereunder.   The warranty contained  in
this  paragraph  6.3(a) shall be of no force  or  effect  if
prior  to  the date of this Lease, Lessee was the  owner  or
occupant of the Premises.

         (b)   Except  as otherwise provided in this  Lease,
Lessee  hereby  accepts  the  Premises  in  their  condition
existing as of the Lease commencement date or the date  that
Lessee  takes  possession  of  the  Premises,  whichever  is
earlier, subject to all applicable zoning, municipal, county
and  state  laws, ordinances and regulations  governing  and
regulating  the  use of the Premises, and any  covenants  or
restrictions  of  record,  and accepts  this  Lease  subject
thereto  and  to all matters disclosed thereby  and  by  any
exhibits attached hereto.  Lessee acknowledges that  neither
Lessor  nor  Lessor's agent has made any  representation  or
warranty  as  to  the present or future suitability  of  the
Premises for the conduct of Lessee's business.

7.   Maintenance, Repairs and Alterations.

       7.1       Lessor's  Obligations.   Subject   to   the
provisions of Paragraphs 6, 7.2 and 9 and except for  damage
caused  by  any negligent or intentional act or omission  of
Lessee,  Lessee's  agents, employees, or invitees  in  which
event  Lessee shall repair the damage, Lessor,  at  Lessor's
expense, shall keep in good order, condition and repair  the
foundations,  exterior walls and the exterior  roof  of  the
Premises.  Lessor shall not, however, be obligated to  paint
such exterior, nor shall Lessor be required to maintain  the
interior surface of exterior walls, windows, doors or  plate
glass.   Lessor  shall have no obligation  to  make  repairs
under  this  Paragraph  7.1 until a  reasonable  time  after
receipt  of  written notice of the need  for  such  repairs,
Lessee  expressly waives the benefits of any statute now  or
hereafter in effect which would otherwise afford Lessee  the
right  to  make repairs at Lessor's expense or to  terminate
this  Lease because of Lessor's failure to keep the Premises
in good order, condition and repair.

     7.2     Lessee's Obligations.

         (a)  Subject to the provisions of Paragraph 6,  7.1
and  9,  Lessee,  at Lessee's expense, shall  keep  in  good
order,  condition  and repair the Premises  and  every  part
thereof  (whether or not the damaged portion of the Premises
or the means of repairing the same are reasonably or readily
accessible  to  Lessee)  including,  without  limiting   the
generality  of  the  foregoing, all plumbing,  heating,  air
conditioning,  (Lessee  shall  procure  and   maintain,   at
Lessee's  expense,  an air conditioning  system  maintenance
contract)  ventilating, electrical and  lighting  facilities
and  equipment within the Premises, fixtures, interior walls
and  interior surface of exterior walls, ceilings,  windows,
doors,  plate  glass,  and  skylights,  located  within  the
Premises,  and  all  landscaping, driveways,  parking  lots,
fences  and signs located in the Premises and all  sidewalks
and parkways adjacent to the Premises.

        (b)  If Lessee fails to perform Lessee's obligations
under  this  Paragraph 7.2 or under any other  paragraph  of
this  Lease,  Lessor may at Lessor's option enter  upon  the
Premises  after  10  days' prior written  notice  to  Lessee
(except  in the case of emergency, in which case  no  notice
shall  be  required), perform such obligations  on  Lessee's
behalf  and  put the Premises in good order,  condition  and
repair,  and the cost thereof together with interest thereon
at  the maximum rate then allowable by law shall be due  and
payable  as additional rent to Lessor together with Lessee's
next rental installment.

         (c)  On the last day of the term hereof, or on  any
sooner  termination, Lessee shall surrender the Premises  to
Lessor in the same condition as received, ordinary wear  and
tear  excepted,  clean  and free of  debris.   Lessee  shall
repair  any  damage  to  the  Premises  occasioned  by   the
installation  or removal of its trade fixtures,  furnishings
and  equipment.   Notwithstanding anything to  the  contrary
otherwise stated in this Lease, Lessee shall leave  the  air
lines,   power  panels,  electrical  distribution   systems,
lighting fixtures, space heaters, air conditioning, plumbing
and fencing on the premises in good operating condition.

     7.3     Alterations and Additions.

         (a)   Lessee  shall  not,  without  Lessor's  prior
written   consent   make   any  alterations,   improvements,
additions,  or  Utility Installations in, on  or  about  the
Premises, except for nonstructural alterations not exceeding
$2,500  in  cumulative costs during the term of this  Lease.
In  any  event,  whether  or not  in  excess  of  $2,500  in
cumulative  cost, Lessee shall make no change or  alteration
to  the  exterior  of the Premises nor the exterior  of  the
building(s)  on the Premises without Lessor's prior  written
consent.   As  used in this Paragraph 7.3 the term  "Utility
Installation"  shall mean carpeting, window  coverings,  air
lines,   power  panels,  electrical  distribution   systems,
lighting fixtures, space heaters, air conditioning, plumbing
and  fencing.  Lessor may require that Lessee remove any  or
all  of said alterations, improvements, additions or Utility
Installations at the expiration of the term, and restore the
Premises  to  their  prior condition.   Lessor  may  require
Lessee to provide Lessor, at Lessee's sole cost and expense,
a lien and completion bond in an amount equal to one and one-
half  times  the  estimated cost of  such  improvements,  to
insure  Lessor  against  any liability  for  mechanic's  and
materialmen's liens and to insure completion  of  the  work.
Should  Lessee make any alterations, improvements, additions
or  Utility  Installations without  the  prior  approval  of
Lessor, Lessor may require that Lessee remove any or all  of
the same.

         (b)   Any  alterations, improvements, additions  or
Utility Installations in, or about the Premises that  Lessee
shall  desire to make and which requires the consent of  the
Lessor  shall be presented to Lessor in written  form,  with
proposed  detailed plans.  If Lessor shall give its consent,
the   consent  shall  be  deemed  conditioned  upon   Lessee
acquiring  a  permit to do so, from appropriate governmental
agencies,  the furnishing of a copy thereof to Lessor  prior
to the commencement of the work and the compliance by Lessee
of all conditions of said permit in a prompt and expeditious
manner.

        (c)  (#1) Lessee shall pay, when due, all claims for
labor  or  materials  furnished  or  alleged  to  have  been
furnished  to  or for Lessee at or for use in the  Premises,
which  claims  are  or may be secured by any  mechanics'  or
materialmen's  lien  against the Premises  or  any  interest
therein.   Lessee shall give Lessor not less than  ten  (10)
days  notice  prior to the commencement of any work  in  the
Premises, and Lessor shall have the right to post notices of
non-responsibility in or on the Premises as provided by law.
If  Lessee shall, in good faith, contest the validity of any
such  lien, claim or demand, then Lessee shall, at its  sole
expense defend itself and Lessor against the same and  shall
pay  and  satisfy  any  such adverse judgment  that  may  be
rendered thereon before the enforcement thereof against  the
Lessor  or  the Premises, upon the condition that if  Lessor
shall require, Lessee shall furnish to Lessor a surety  bond
satisfactory to Lessor in an amount equal to such  contested
lien  claim or demand indemnifying Lessor against  liability
for  the same and holding the Premises free from the  effect
of  such  lien  or claim.  In addition, Lessor  may  require
Lessee   to  pay  Lessor's  attorneys  fees  and  costs   in
participating in such action if Lessor shall decide it is to
its best interest to do so.

         (d)  (#2) Unless Lessor requires their removal,  as
set    forth   in   Paragraph   7.3(a),   all   alterations,
improvements,  additions and Utility Installations  (whether
or  not such Utility Installations constitute trade fixtures
of  Lessee), which may be made on the Premises, shall become
the  property  of Lessor and remain upon and be  surrendered
with   the   Premises  at  the  expiration  of   the   term.
Notwithstanding  the  provisions of this  Paragraph  7.3(d),
Lessee's  machinery and equipment, other than that which  is
affixed to the Premises so that it cannot be removed without
material  damage to the Premises, shall remain the  property
of  Lessee  and  may  be removed by Lessee  subject  to  the
provisions of Paragraph 7.2(c).




8.   Insurance; Indemnity.

     8.1     Liability Insurance - Lessee.  Lessee shall, at
Lessee's  expense, obtain and keep in force during the  term
of  this  Lease  a  policy of Combined Single  Limit  Bodily
Injury  and  Property Damage insurance insuring  Lessee  and
Lessor  against  any  liability  arising  out  of  the  use,
occupancy or maintenance of the Premises and all other areas
appurtenant thereto.  Such insurance shall be in  an  amount
not  less  than $500,000 per occurrence.  The  policy  shall
insure performance by Lessee of the indemnity provisions  of
this  Paragraph 8.  The limits of said insurance shall  not,
however, limit the liability of Lessee hereunder.

      8.2      Liability Insurance - Lessor.   Lessor  shall
obtain  and  keep in force during the term of this  Lease  a
policy  of Combined Single Limit Bodily Injury and  Property
Damage  Insurance, insuring Lessor, but not Lessee,  against
any  liability arising out of the ownership, use,  occupancy
or  maintenance  of  the Premises and all areas  appurtenant
thereto in an amount not less than $500,000 per occurrence.

      8.3      Property Insurance.  Lessor shall obtain  and
keep  in  force during the term of this Lease  a  policy  or
policies  of  insurance  covering  loss  or  damage  to  the
Premises,  but  not Lessee's fixtures, equipment  or  tenant
improvements in an amount not to exceed the full replacement
value  thereof,  as the same may exist from  time  to  time,
providing protection against all perils included within  the
classification   of  fire,  extended  coverage,   vandalism,
malicious mischief, flood (in the event same is required  by
a  lender  having  a lien on the Premises) special  extended
perils  ("all  risk", as such term is used in the  insurance
industry)  but not plate glass insurance.  In addition,  the
Lessor  shall obtain and keep in force, during the  term  of
this  Lease, a policy or rental value insurance  covering  a
period  of  one  year, with loss payable  to  Lessor,  which
insurance  shall  also  cover  all  real  estate  taxes  and
insurance costs for said period.

     8.4     Payment of Premium Increase.

         (a)   Lessee shall pay to Lessor, during  the  term
hereof,  in addition to the rent, the amount of any increase
in  premiums for the insurance required under Paragraphs 8.2
and  8.3  over and above such premiums paid during the  Base
Period,   as  hereinafter  defined,  whether  such   premium
increase  shall  be  the result of the  nature  of  Lessee's
occupancy,  any  act or omission of Lessee, requirements  of
the  holder  of  a  mortgage or deed of trust  covering  the
Premises,  increased valuation of the Premises,  or  general
rate  increases.  IN the event that the Premises  have  been
occupied previously, the words "Base Period" shall mean  the
last  twelve  months of the prior occupancy.  In  the  event
that  the Premises have never been previously occupied,  the
premiums during the "Base Period" shall be deemed to be  the
lowest  premiums  reasonably obtainable for  said  insurance
assuming  the  most nominal use of the Premises.   Provided,
however, in lieu of the Base Period, the parties may  insert
a  dollar  amount at the end of this sentence  which  figure
shall  be  considered as the insurance premium for the  Base
Period:  $2227.00.  In no event, however,  shall  Lessee  be
responsible for any portion of the premium cost attributable
to  liability  insurance coverage in  excess  of  $1,000,000
procured under paragraph 8.2.

         (b) Lessee shall pay any such premium increases  to
Lessor  within 30 days after receipt by Lessee of a copy  of
the  premium statement or other satisfactory evidence of the
amount  due.  If the insurance policies maintained hereunder
cover other improvements in addition to the Premises, Lessor
shall  also deliver to Lessee a statement of the  amount  of
such  increase attributable to the Premises and  showing  in
reasonable  detail,  the manner in  which  such  amount  was
computed.   If  the  term  of this Lease  shall  not  expire
concurrently  with the expiration of the period  covered  by
such  insurance,  Lessee's liability for  premium  increases
shall be prorated on an annual basis.


         (c)  If the Premises are part of a larger building,
then Lessee shall not be responsible for paying any increase
in  the  property insurance premium caused by  the  acts  or
omissions  of any other tenant of the building of which  the
Premises are a part.

       8.5.      Insurance  Policies.   Insurance   required
hereunder   shall  be  in  companies  holding   a   "General
Policyholders  Rating" of at least B  plus,  or  such  other
rating  as may be required by a lender having a lien on  the
Premises, as set forth in the most current issue of  "Best's
Insurance Guide".  Lessee shall deliver to Lessor copies  of
policies of liability insurance required under Paragraph 8.1
or certificates evidencing the existence and amounts of such
insurance.  No such policy shall be cancelable or subject to
reduction  of  coverage or other modification  except  after
thirty  (30)  days prior written notice to  Lessor.   Lessee
shall, at least thirty (30) days prior to the expiration  of
such  policies,  furnish Lessor with renewals  or  "binders"
thereof,  or Lessor may order such insurance and charge  the
cost  thereof  to Lessee, which amount shall be  payable  by
Lessee  upon  demand.  Lessee shall not do or permit  to  be
done  anything which shall invalidate the insurance policies
referred to in Paragraph 8.3.

9.   Damage or Destruction.

     9.1     Definitions.

         (a)   "Premises Partial Damage" shall  herein  mean
damage or destruction to the Premises to the extent that the
cost of repair is less than 50% of the fair market value  of
the   Premises   immediately  prior  to   such   damage   or
destruction.   "Premises  Building  Partial  Damage"   shall
herein  mean damage or destruction to the building of  which
the  Premises  are  a part to the extent that  the  cost  of
repair,  is less than 50% of the fair market value  of  such
building  as  a  whole immediately prior to such  damage  or
destruction.

         (b)  "Premises Total Destruction" shall herein mean
damage or destruction to the Premises to the extent that the
cost  of  repair is 50% or more of the fair market value  of
the   Premises   immediately  prior  to   such   damage   or
destruction.   "Premises Building Total  Destruction"  shall
herein  mean damage or destruction to the building of  which
the  Premises  are  a part to the extent that  the  cost  of
repair  is  50%  or more of the fair market  value  of  such
building  as  a  whole immediately prior to such  damage  or
destruction.

         (c)   "Insured  Loss" shall herein mean  damage  or
destruction  which  was caused by an event  required  to  be
covered by the insurance described in paragraph 8.

      9.2     Partial Damage - Insured Loss.  Subject to the
provisions  of paragraph 9.4, 9.5 and 9.6, if  at  any  time
during  the term of this Lease there is damage which  is  an
Insured  Loss  and  which falls into the  classification  of
Premises Partial Damage or Premises Building Partial Damage,
then  Lessor  shall,  at  Lessor's sole  cost,  repair  such
damage,  but  not  Lessee's fixtures,  equipment  or  tenant
improvements, as soon as reasonably possible and this  Lease
shall continue in full force and effect.

      9.3     (#3) Partial Damage - Uninsured Loss.  Subject
to  the provisions of Paragraphs 9.4, 9.5 and 9.6, if at any
time during the term of this Lease there is damage which  is
not   an   Insured   Loss  and  which   falls   within   the
classification  of  Premises  Partial  Damage  or   Premises
Building  Partial Damage, unless caused by  a  negligent  or
willful act of Lessee (in which event Lessee shall make  the
repairs at Lessee's expense), Lessor may at  Lessor's option
either (i) repair such damage as soon as reasonably possible
at  Lessor's  expense,  in  which  event  this  Lease  shall
continue  in  full  force and effect, or (ii)  give  written
notice  to Lessee within thirty (30) days after the date  of
the  occurrence  of  such damage of  Lessor's  intention  to
cancel  and  terminate this Lease, as of  the  date  of  the
occurrence  of such damage.  In the event Lessor  elects  to
give  such  notice  of  Lessor's  intention  to  cancel  and
terminate this Lease, Lessee shall have the right within ten
(10)  days after the receipt of such notice to give  written
notice to Lessor of Lessee's intention to repair such damage
at  Lessee's expense, without reimbursement from Lessor,  in
which  event  this Lease shall continue in  full  force  and
effect,  and  Lessee shall proceed to make such  repairs  as
soon  as reasonably possible.  If Lessee does not give  such
notice  within  such  10-day  period  this  Lease  shall  be
cancelled and terminated as of the date of the occurrence of
such damage.

      9.4     Total Destruction.  If at any time during  the
term  of  this  Lease there is damage,  whether  or  not  an
Insured  Loss,  (including  destruction  required   by   any
authorized   public  authority),  which   falls   into   the
classification  of  Premises Total Destruction  or  Premises
Building  Total Destruction, this Lease shall  automatically
terminate as of the date of such total destruction.

     9.5     Damage Near End of Term.

         (a)   If at any time during the last six months  of
the  term of this Lease there is damage, whether or  not  an
Insured  Loss,  which  falls within  the  classification  of
Premises  Partial  Damage, Lessor  may  at  Lessor's  option
cancel and terminate this Lease as of the date of occurrence
of  such  damage  by  giving written  notice  to  Lessee  of
Lessor's election to do so within 30 days after the date  of
occurrence of such damage.

        (b)  Notwithstanding paragraph 9.59(a), in the event
that Lessee has an option to extend or renew this Lease, and
the  time within which said option may be exercised has  not
yet expired, Lessee shall exercise such option, if it is  to
be  exercised  at  all,  no later than  20  days  after  the
occurrence   of   an   Insured  Loss  falling   within   the
classification  of Premises Partial Damage during  the  last
six  months  of  the  term of this Lease.   If  Lessee  duly
exercises  such  option during said 20  day  period,  Lessor
shall,  at Lessor's expense, repair such damage as  soon  as
reasonably  possible and this Lease shall continue  in  full
force  and effect.  If Lessee fails to exercise such  option
during  said  20  day period, then Lessor  may  at  Lessor's
option  terminate and cancel this Lease as of the expiration
of  said 20 day period by giving written notice to Lessee of
Lessor's  election  to  do  so  within  10  days  after  the
expiration of said 20 day period, notwithstanding  any  term
or provision in the grant of option to the contrary.

     9.6     Abatement of Rent; Lessee's Remedies.

         (a)  In the event of damage described in paragraphs
9.2  or  9.3,  and Lessor or Lessee repairs or restores  the
Premises pursuant to the provisions of this Paragraph 9, the
rent  payable  hereunder for the period  during  which  such
damage,  repair or restoration continues shall be abated  in
proportion  to  the  degree to which  Lessee's  use  of  the
Premises is impaired.  Except for abatement of rent, if any,
Lessee  shall  have no claim against Lessor for  any  damage
suffered  by reason of any such damage, destruction,  repair
or restoration.

         (b)  (#4) If Lessor shall be obligated to repair or
restore  the Premises under the provisions of this Paragraph
9  and  shall not commence such repair or restoration within
90  days after such obligations shall accrue, Lessee may  at
Lessee's  option cancel and terminate this Lease  by  giving
Lessor  written notice of Lessee's election to do so at  any
time   prior   to  the  commencement  of  such   repair   or
restoration.  In such event this Lease shall terminate as of
the date of such notice.

       9.7       Termination  -  Advance   Payments.    Upon
termination of this Lease pursuant to this Paragraph  9,  an
equitable  adjustment shall be made concerning advance  rent
and  any advance payments made by Lessee to Lessor.   Lessor
shall,  in  addition, return to Lessee so much  of  Lessee's
security  deposit  as has not theretofore  been  applied  by
Lessor.


     9.8     Waiver.  Lessor and Lessee waive the provisions
of  any statutes which relate to termination of leases  when
leased property is destroyed and agree that such event shall
be governed by the terms of this Lease.

10.  Real Property Taxes.

      10.1    Payment of Tax Increase.  Lessor shall pay the
real  property tax, as defined in paragraph 10.3, applicable
to  the Premises; provided, however, that Lessee shall  pay,
in  addition  to  rent, the amount, if any,  by  which  real
property taxes applicable to the Premises increase over  the
fiscal  real estate tax year 1990-1991.  Such payment  shall
be  made by Lessee within thirty (30) days after receipt  of
Lessor's written statement setting forth the amount of  such
increase and the computation thereof.  If the term  of  this
Lease  shall not expire concurrently with the expiration  of
the  tax fiscal year, Lessee's liability for increased taxes
for  the  last  partial lease year shall be prorated  on  an
annual basis.

       10.2      Additional  Improvements.   Notwithstanding
paragraph  10.1  hereof, Lessee shall  pay  to  Lessor  upon
demand  therefor  the  entirety  of  any  increase  in  real
property  tax  if  assessed solely by reason  of  additional
improvements  placed  upon  the Premises  by  Lessee  or  at
Lessee's request.

      10.3     Definition of "Real Property Tax".   As  used
herein, the term "real property tax" shall include any  form
of real estate tax or assessment, general, special, ordinary
or  extraordinary,  and any license fee,  commercial  rental
tax,  improvement  bond or bonds, levy or  tax  (other  than
inheritance, personal income or estate taxes) imposed on the
Premises  by  any  authority having the direct  or  indirect
power   to  tax,  including  any  city,  state  or   federal
government,  or  any school, agricultural,  sanitary,  fire,
street,  drainage or other improvement district thereof,  as
against  any  legal or equitable interest of Lessor  in  the
Premises or in the real property of which the Premises are a
part,  as  against Lessor's right to rent  or  other  income
therefrom,  and as against Lessor's business of leasing  the
Premises.   The term "real property tax" shall also  include
any  tax, fee levy, assessment or charge (i) in substitution
of,  partially or totally, any tax, fee levy, assessment  or
charge  hereinabove included within the definition of  "real
property  tax," or (ii) the nature of which was hereinbefore
included  within the definition of "real property  tax",  or
(iii)  which  is imposed for a service or right not  charged
prior  to June 1, 1978, or, if previously charged, has  been
increased since June 1, 1978, or (iv) which is imposed as  a
result  of a transfer, either partial or total, of  Lessor's
interest  in  the Premises or which is added  to  a  tax  or
charge  hereinbefore included within the definition of  real
property  tax  by reason of such transfer, or (v)  which  is
imposed by reason of this transaction, any modifications  or
changes hereto, or any transfers hereof.

      10.4     Joint  Assessment.  If the Premises  are  not
separately   assessed,  Lessee's  liability  shall   be   an
equitable proportion of the real property taxes for  all  of
the  land  and improvements included within the  tax  parcel
assessed,  such proportion to be determined by  Lessor  from
the  respective  valuations assigned in the assessor's  work
sheets  or  such  other  information as  may  be  reasonably
available.   Lessor's reasonable determination  thereof,  in
good faith, shall be conclusive.

     10.5    Personal Property Taxes.

        (a)  Lessee shall pay prior to delinquency all taxes
assessed   against   and   levied   upon   trade   fixtures,
furnishings,  equipment and all other personal  property  of
Lessee  contained  in  the  Premises  or  elsewhere.    When
possible,   Lessee   shall  cause   said   trade   fixtures,
furnishings, equipment and all other personal property to be
assessed  and  billed separately from the real  property  of
Lessor.

        (b)  If any of Lessee's said personal property shall
be  assessed with Lessor's real property, Lessee  shall  pay
Lessor the taxes attributable to Lessee within 10 days after
receipt  of  a  written statement setting  forth  the  taxes
applicable to Lessee's property.

11.   Utilities.  Lessee shall pay for all water, gas, heat,
light,  power,  telephone and other utilities  and  services
supplied  to the Premises, together with any taxes  thereon.
If  any  such services are not separately metered to Lessee,
lessee shall pay a reasonable proportion to be determined by
Lessor or all charges jointed metered with other premises.

12.  Assignment and Subletting.

      12.1   Lessors's Consent Required.  Lessee  shall  not
voluntarily  or  by  operation  of  law  assign,   transfer,
mortgage, sublet, or otherwise transfer or encumber  all  or
any  part  of  Lessee's interest in this  Lease  or  in  the
Premises,  without  Lessor's prior  written  consent,  which
Lessor  shall  not  unreasonably  withhold.   Lessor   shall
respond  to  Lessee's  request for consent  hereunder  in  a
timely   manner  and  any  attempted  assignment,  transfer,
mortgage,  encumbrance or subletting  without  such  consent
shall be void, and shall constitute a breach of this Lease.

     12.2  Lessee Affiliate.  Notwithstanding the provisions
of  paragraph 12.1 hereof, Lessee may assign or  sublet  the
Premises, or any portion thereof, without Lessor's  consent,
to  any corporation which controls, is controlled by  or  is
under  common  control with Lessee, or  to  any  corporation
resulting  from the merger or consolidation with Lessee,  or
to  any  person or entity which acquires all the  assets  of
Lessee  as  a  going concern of the business that  is  being
conducted  on  the  Premises, provided  that  said  assignee
assumes,  in  full,  the obligations of  Lessee  under  this
Lease.  Any such assignment shall not, in any way, affect or
limit  the liability of Lessee under the terms of this Lease
even  if  after such assignment or subletting the  terms  of
this  Lease  are materially changed or altered  without  the
consent  of  Lessee,  the  consent  of  whom  shall  not  be
necessary.

      12.3   No  Release of Lessee.  Regardless of  Lessor's
consent, no subletting or assignment shall release Lessee of
Lessee's obligation or alter the primary liability of Lessee
to  pay the rent and to perform all other obligations to  be
performed  by Lessee hereunder.  The acceptance of  rent  by
Lessor  from any other person shall not be deemed  to  be  a
waiver  by Lessor of any provision hereof.  Consent  to  one
assignment or subletting shall not be deemed consent to  any
subsequent  assignment  or  subletting.   In  the  event  of
default  by  any  assignee of Lessee  or  any  successor  of
Lessee,  in  the  performance of any of  the  terms  hereof,
Lessor  may  proceed  directly against  Lessee  without  the
necessity  of  exhausting remedies  against  said  assignee.
Lessor  may  consent to subsequent assignments or subletting
of  this Lease or amendments or modifications to this  Lease
with  assignees of Lessee, without notifying Lessee, or  any
successor  of  Lessee, and without obtaining  its  or  their
consent thereto and such action shall not relieve Lessee  of
liability under this Lease.

      12.4   Attorney's  Fees.  In the  event  Lessee  shall
assign  or  sublet the Premises or request  the  consent  of
Lessor  to  any assignment or subletting or if Lessee  shall
request the consent of Lessor for any act Lessee proposes to
do  then Lessee shall pay Lessor's reasonable attorneys fees
incurred in connection therewith, such attorneys fees not to
exceed $350.00 for each such request.

13.  Defaults; Remedies.

      13.1  Defaults.  The occurrence of any one or more  of
the following events shall constitute a material default and
breach of this Lease by Lessee:

         (a)  The vacating or abandonment of the Premises by
Lessee.

         (b)  (#5) The failure by Lessee to make any payment
of  rent or any other payment required to be made by  Lessee
hereunder,  as  and  when  due,  where  such  failure  shall
continue  for  a  period of three days after written  notice
thereof  from  Lessor to Lessee.  In the event  that  Lessor
serves Lessee with a Notice to Pay Rent or Quit pursuant  to
applicable Unlawful Detainer statues such Notice to Pay Rent
or  Quit  shall also constitute the notice required by  this
subparagraph.

        (c)  The failure by Lessee to observe or perform any
of  the covenants, conditions or provisions of this Lease to
be  observed or performed by Lessee, other than described in
paragraph (b) above, where such failure shall continue for a
period  of 30 days after written notice thereof from  Lessor
to Lessee; provided, however, that if the nature of Lessee's
default  is  such  that  more than 30  days  are  reasonably
required for its cure, then Lessee shall not be deemed to be
in  default if Lessee commenced such cure within said 30-day
period  and  thereafter diligently prosecutes such  cure  to
completion.

         (d)   (i)  The  making  by Lessee  of  any  general
arrangement or assignment for the benefit of creditors; (ii)
Lessee becomes a "debtor" as defined in 11 U.S.C. 101 or any
successor statue thereto (unless, in the case of a  petition
filed against Lessee, the same is dismissed within 60 days);
(iii)  the  appointment of a trustee  or  receiver  to  take
possession  of substantially all of Lessee's assets  located
at the Premises or of Lessee's interest in this Lease, where
possession is not restored to Lessee within 30 days; or (iv)
the  attachment,  execution  or other  judicial  seizure  of
substantially all of Lessee's assets located at the Premises
or of Lessee's interest in this Lease, where such seizure is
not  discharged within 30 days.  Provided, however,  in  the
event  that  any  provision  of this  paragraph  13.1(d)  is
contrary to any applicable law, such provision shall  be  of
no force or effect.

         (e)   The  discovery by Lessor that  any  financial
statement given to Lessor by Lessee, any assignee of Lessee,
any subtenant of Lessee, any successor in interest of Lessee
or  any guarantor of Lessee's obligation hereunder, and  any
of them, was materially false.

      13.2   Remedies.   In the event of any  such  material
default  or  breach  by  Lessee,  Lessor  may  at  any  time
thereafter,  with  or without notice or demand  and  without
limiting Lessor in the exercise of any right or remedy which
Lessor may have by reason of such default or breach:

         (a)  Terminate Lessee's right to possession of  the
Premises by any lawful means, in which case this Lease shall
terminate  and Lessee shall immediately surrender possession
of  the  Premises to Lessor.  In such event Lessor shall  be
entitled  to  recover  from Lessee all damages  incurred  by
Lessor  by  reason  of Lessee's default including,  but  not
limited  to,  the  cost  of  recovering  possession  of  the
Premises;   expenses   of  reletting,  including   necessary
renovation   and  alteration  of  the  Premises,  reasonable
attorney's  fees,  and any real estate  commission  actually
paid;  the  worth at the time of award by the  court  having
jurisdiction thereof of the amount by which the unpaid  rent
for  the  balance of the term after the time of  such  award
exceeds  the amount of such rental loss for the same  period
that Lessee proves could be reasonably avoided; that portion
of  the  leasing  commission  paid  by  Lessor  pursuant  to
Paragraph 15 applicable to the unexpired term of this Lease.

         (b)  Maintain Lessee's right to possession in which
case  this  Lease shall continue in effect  whether  or  not
Lessee  shall  have abandoned the Premises.  In  such  event
Lessor  shall be entitled to enforce all of Lessor's  rights
and  remedies  under  this Lease,  including  the  right  to
recover the rent as it becomes due hereunder.

         (c)   Pursue  any  other remedy  now  or  hereafter
available to Lessor under the laws or judicial decisions  of
the   state  wherein  the  Premises  are  located.    Unpaid
installments  of rent and other unpaid monetary  obligations
of  Lessee under the terms of this Lease shall bear interest
from the date due at the maximum rate then allowable by law.

      13.3   Default  by Lessor.  Lessor  shall  not  be  in
default  unless Lessor fails to perform obligations required
of  Lessor  within a reasonable time, but in no event  later
than  thirty  (30) days after written notice  by  Lessee  to
Lessor  and to the holder of any first mortgage or  deed  of
trust  covering  the Premises whose name and  address  shall
have  theretofore  been  furnished  to  Lessee  in  writing,
specifying  wherein  Lessor  has  failed  to  perform   such
obligation;  provided,  however,  that  if  the  nature   of
Lessor's obligation is such that more than thirty (30)  days
are  required for performance then Lessor shall  not  be  in
default  if Lessor commences performance within such  30-day
period  and  thereafter diligently prosecutes  the  same  to
completion.

      13.4   Late  Charges.  (#6) Lessee hereby acknowledges
that late payment by Lessee to Lessor of rent and other sums
due   hereunder  will  cause  Lessor  to  incur  costs   not
contemplated by this Lease, the exact amount of  which  will
be  extremely  difficult to ascertain.  Such costs  include,
but  are  not limited to, processing and accounting charges,
and late charges which may be imposed on Lessor by the terms
of  any  mortgage  or  trust  deed  covering  the  Premises.
Accordingly, if any installment of rent or any other sum due
from  Lessee  shall  not be received by Lessor  or  Lessor's
designee  within  ten (10) days after such amount  shall  be
due,  then,  without any requirement for notice  to  Lessee,
Lessee shall pay to Lessor a late charge equal to 6% of such
overdue  amount.  The parties hereby agree  that  such  late
charge  represents  a fair and reasonable  estimate  of  the
costs Lessor will incur by reason of late payment by Lessee.
Acceptance or such late charge by Lessor shall in  no  event
constitute a waiver of Lessee's default with respect to such
overdue  amount, nor prevent Lessor from exercising  any  of
the  other  rights and remedies granted hereunder.   In  the
event  that  a late charge is payable hereunder, whether  or
not  collected,  for three (3) consecutive  installments  of
rent,  then rent shall automatically become due and  payable
quarterly  in  advance, rather than monthly, notwithstanding
paragraph  4  or any other provision of this  Lease  to  the
contrary.

      13.5   Impounds.  In the event that a late  charge  is
payable  hereunder, whether or not collected, for three  (3)
installments  of  rent or any other monetary  obligation  of
Lessee  under the terms of this Lease, Lessee shall  pay  to
Lessor, if Lessor shall so request, in addition to any other
payments  required  under  this  Lease,  a  monthly  advance
installment,  payable at the same time as the monthly  rent,
as  estimated by Lessor, for real property tax and insurance
expenses  on the Premises which are payable by Lessee  under
the terms of this Lease.  Such fund shall be established  to
insure  payment when due before delinquency of  any  or  all
such  real  property taxes and insurance premiums.   If  the
amounts  paid  to Lessor by Lessee under the  provisions  of
this paragraph are insufficient to discharge the obligations
of  Lessee  to  pay such real property taxes  and  insurance
premiums as the same become due, Lessee shall pay to Lessor,
upon Lessor's demand, such additional sums necessary to  pay
such  obligations.   All moneys paid to  Lessor  under  this
paragraph  may be intermingled with other moneys  of  Lessor
and  shall not bear interest.  In the event of a default  in
the  obligations of Lessee to perform under this Lease, then
any  balance remaining from funds paid to Lessor  under  the
provisions  of this paragraph may, at the option of  Lessor,
be  applied to the payment of any monetary default of Lessee
in lieu of being applied to the payment of real property tax
and insurance premiums.

14.   Condemnation.   (#7) If the Premises  or  any  portion
thereof  are  taken  under the power of eminent  domain,  or
sold under the threat of the exercise of said power (all  of
which  are  herein called "condemnation"), this Lease  shall
terminate  as  to  the part so taken  as  of  the  date  the
condemning  authority  takes title or possession,  whichever
first  occurs.  If more than 10% of the floor  area  of  the
building on the Premises, or more than 25% of the land  area
of  the  Premises which is not occupied by any building,  is
taken by condemnation, Lessee may, at Lessee's option, to be
exercised in writing only within ten 910) days after  Lessor
shall have given Lessee written notice of such taking (or in
the  absence of such notice, within ten (10) days after  the
condemning authority shall have taken possession)  terminate
this  Lease  as  of the date the condemning authority  takes
such possession.  If Lessee does not terminate this Lease in
accordance  with the foregoing, this Lease shall  remain  in
full  force  and  effect as to the portion of  the  Premises
remaining,  except  that the rent shall be  reduced  in  the
proportion  that the floor area of the building taken  bears
to  the  total floor area of the building situation  on  the
Premises. (#8) Any award for the taking of all or  any  part
of  the  Premises under the power of eminent domain  or  any
payment made under the threat of the exercise of such  power
shall be the property of Lessor, whether such award shall be
made  as  compensation  for  diminution  in  value  of   the
leasehold  or  for the taking of the fee,  or  as  severance
damages; provided, however, that Lessee shall be entitled to
any  award for loss of or damage to Lessee's trade  fixtures
and  removable  personal property.  In the event  that  this
Lease  is  not  terminated by reason of  such  condemnation,
Lessor shall to the extent of severance damages received  by
Lessor  in  connection  with such condemnation,  repair  any
damage to the Premises caused by such condemnation except to
the  extent that Lessee has been reimbursed therefor by  the
condemning authority.  Lessee shall pay any amount in excess
of such severance damages required to complete such repair.

15.  Broker's Fee.

         (a)   Upon execution of this Lease by both parties,
Lessor  shall  pay to N/A Licensed real estate broker(s),  a
fee  as set forth in a separate agreement between lessor and
said  broker(s),  or  in  the event  there  is  no  separate
agreement  between  Lessor and said broker(s),  the  sum  of
$____, for brokerage services rendered by said broker(s)  to
Lessor in this transaction.

         (b)  Lessor further agrees that if Lessee exercises
any Option as defined in paragraph 39.1 of this Lease, which
is  granted  to Lessee under this Lease, or any subsequently
granted  option which is substantially similar to an  Option
granted  to  Lessee under this Lease, or if Lessee  acquires
any  rights  to the Premises or other premises described  in
this  Lease  which are substantially similar to what  Lessee
would  have acquired had an Option herein granted to  Lessee
been  exercised, or if Lessee remains in possession  of  the
Premises  after  the expiration of the term  of  this  Lease
after  having  failed  to exercise an  Option,  or  if  said
broker(s) are the procuring cause of any other lease or safe
entered  into between the parties pertaining to the Premises
and/or  any  adjacent  property  in  which  Lessor  has   an
interest, then as to any of said transactions, Lessor  shall
pay said broker(s) a fee in accordance with the schedule  of
said  broker(s) in effect at the time of execution  of  this
Lease.

         (c)   Lessor  agrees to pay said fee  not  only  on
behalf   of  Lessor  but  also  on  behalf  of  any  person,
corporation,   association,  or  other  entity   having   an
ownership  interest  in  said  real  property  or  any  part
thereof, when such fee is due hereunder.  Any transferee  of
Lessor's interest in this Lease, whether such transfer is by
agreement  or by operation of law, shall be deemed  to  have
assumed  Lessor's obligation under this Paragraph 15.   Said
broker  shall be a third party beneficiary of the provisions
of this Paragraph 15.

16.  Estoppel Certificate.

        (a)  Lessee shall at any time upon not less than ten
(10)   days'  prior  written  notice  from  Lessor  execute,
acknowledge and deliver to Lessor a statement in writing (i)
certifying  that this Lease is unmodified and in full  force
and  effect  (or, if modified, stating the  nature  of  such
modification and certifying that this Lease, as so modified,
is  in full force and effect) and the date to which the rent
and  other  charges are paid in advance  if  any,  and  (ii)
acknowledging that there are not, to Lessee's knowledge, any
uncured  defaults  on  the  part  of  Lessor  hereunder,  or
specifying  such  defaults if any  are  claimed.   Any  such
statement may be conclusively relied upon by any prospective
purchaser or encumbrancer of the Premises.

        (b)  At Lessor's option, Lessee's failure to deliver
such  statement within such time shall be a material  breach
of  this  Lease or shall be conclusive upon Lessee (i)  that
this   Lease   is   in  full  force  and   effect,   without
modification,  except as may be presented  by  Lessor,  (ii)
that  there are no uncured defaults in Lessor's performance,
and  (iii) that not more than one month's rent has been paid
in advance or such failure may be considered by Lessor as  a
default by Lessee under this Lease.

         (c)   If  Lessor desires to finance, refinance,  or
sell the Premises, or any part thereof, Lessee hereby agrees
to  deliver to any lender or purchaser designated by  Lessor
such  financial  statements of lessee as may  be  reasonably
required by such lender or purchaser.  Such statements shall
include  the  past  three  years'  financial  statements  of
Lessee.  All such financial statements shall be received  by
Lessor and such lender or purchaser in confidence and  shall
be used only for the purposes herein set forth.

17.   Lessor's  Liability. (#9) The term  "Lessor"  as  used
herein  shall mean only the owner or owners at the  time  in
question of the fee title or a lessee's interest in a ground
lease  of the Premises, and except as expressly provided  in
Paragraph 15, in the event of any transfer of such title  or
interest.   Lessor  herein  named  (and  in  cases  of   any
subsequent  transfers then the grantor)  shall  be  relieved
from and after the date of such transfer of all liability as
respects  Lessor's obligations thereafter to  be  performed,
provided  that any funds in the hands of Lessor or the  then
grantor at the time of such transfer, in which Lessee has an
interest,   shall   be  delivered  to  the   grantee.    The
obligations  contained  in this Lease  to  be  performed  by
Lessor  shall, subject as aforesaid, be binding on  Lessor's
successors and assigns, only during their respective periods
of ownership.

18.   Severability. The invalidity of any provision of  this
Lease  as  determined by a court of competent  jurisdiction,
shall  in  no way affect the validity of any other provision
hereof.

19.   Interest on Past-due Obligations.  Except as expressly
herein provided, any amount due to Lessor not paid when  due
shall  bear  interest at the maximum rate then allowable  by
law  from the date due.  Payment of such interest shall  not
excuse  or  cure  any default by Lessee  under  this  Lease,
provided,  however, that interest shall not  be  payable  on
late  charges  incurred by Lessee nor on  any  amounts  upon
which late charges are paid by Lessee.

20.  Time of Essence.  Time is of the essence.

21.  Additional Rent.  Any monetary obligations of Lessee to
Lessor under the terms of this Lease shall be deemed  to  be
rent.

22.   Incorporation of Prior Agreements;  Amendments.   This
Lease contains all agreements of the parties with respect to
any   matter  mentioned  herein.   No  prior  agreement   or
understanding  pertaining  to  any  such  matter  shall   be
effective.   This  Lease may be modified  in  writing  only,
signed  by  the  parties in interest  at  the  time  of  the
modification.   Except as otherwise stated  in  this  Lease,
Lessee  hereby  acknowledges that neither  the  real  estate
broker  listed  in Paragraph 15 hereof nor  any  cooperating
broker  on  this transaction nor the Lessor or any employees
or  agents  of  any  of said persons has made  any  oral  or
written warranties or representations to Lessee relative  to
the  condition or use by Lessee of said Premises and  Lessee
acknowledges   that   Lessee  assumes   all   responsibility
regarding the Occupational Safety Health Act, the legal  use
and  adaptability of the Premises and the compliance thereof
with  all  applicable laws and regulations in effect  during
the  term  of  this  Lease except as otherwise  specifically
stated in this Lease.

23.   Notices.  Any notice required or permitted to be given
hereunder  shall be in writing and may be given by  personal
delivery or by certified mail, and if given personally or by
mail,  shall  be deemed sufficiently given if  addressed  to
Lessee or to Lessor at the address noted below the signature
of the respective parties, as the case may be.  Either party
may  by notice to the other specify a different address  for
notice  purposes except that upon Lessee's taking possession
of  the  Premises,  the Premises shall  constitute  Lessee's
address for notice purposes.  A copy of all notices required
or  permitted  to  be  given to Lessor  hereunder  shall  be
concurrently  transmitted to such party or parties  at  such
addresses   as  Lessor  may  from  time  to  time  hereafter
designate by notice to Lessee.

24.   Waivers.  No waiver by Lessor or any provision  hereof
shall be deemed a waiver of any other provision hereof or of
any  subsequent breach by Lessee of the same  or  any  other
provision.   Lessor's consent to, or approval  of  any  act,
shall  not be deemed to render unnecessary the obtaining  of
Lessor's  consent  to or approval of any subsequent  act  by
Lessee.   The  acceptance of rent hereunder by Lessor  shall
not  be  a waiver of any preceding breach by Lessee  of  any
provision  hereof, other than the failure of Lessee  to  pay
the  particular  rent  so accepted, regardless  of  Lessor's
knowledge of such preceding breach at the time of acceptance
of such rent.

25.   Holding  Over.   If  Lessee,  with  Lessor's  consent,
remains  in  possession of the Premises or any part  thereof
after  the  expiration  of the term hereof,  such  occupancy
shall  be  a  tenancy  from month  to  month  upon  all  the
provisions  of  this Lease pertaining to the obligations  of
Lessee, but all options and rights of first refusal, if  any
granted  under  the  terms of this  Lease  shall  be  deemed
terminated and be of no further effect during said month  to
month tenancy.

27.   Cumulative Remedies.  No remedy or election  hereunder
shall  be deemed exclusive but shall, wherever possible,  be
cumulative with all other remedies at law or in equity.

28.  Covenants and Conditions.  Each provision of this Lease
performable by Lessee shall be deemed both a covenant and  a
condition.

29.    Binding  Effect;  Choice  of  Law.   Subject  to  any
provisions  hereof restricting assignment or  subletting  by
Lessee  and subject to the provisions of Paragraph 17,  this
Lease    shall    bind   the   parties,    their    personal
representatives, successors and assigns.  This  Lease  shall
be  governed  by the laws of the State wherein the  Premises
are located.

30.  Subordination. (#10)
         (a)   This  Lease,  at Lessor's  option,  shall  be
subordinate to any ground lease, mortgage, deed of trust, or
any  other hypothecation or security now or hereafter placed
upon the real property of which the Premises are a part  and
to  any and all advances made on the security thereof and to
all  renewals,  modifications, consolidations,  replacements
and extensions thereof.  Notwithstanding such subordination,
Lessee's right to quiet possession of the Premises shall not
be  disturbed  if Lessee is not in default and  so  long  as
Lessee shall pay the rent and observe and perform all of the
provisions  of  this Lease, unless this Lease  is  otherwise
terminated pursuant to its terms.  If any mortgages, trustee
or ground lessor shall elect to have this Lease prior to the
lien  of  its mortgage, deed of trust or ground  lease,  and
shall  given  written notice thereof to Lessee,  this  Lease
shall  be  deemed prior to such mortgage, deed of trust,  or
ground   lease,  whether  this  Lease  is  dated  prior   or
subsequent  to the date of said mortgage, deed of  trust  or
ground lease or the date of recording thereof.

        (b)  Lessee agrees to execute any documents required
to effectuate an attornment, a subordination or to make this
Lease  prior to the lien or any mortgage, deed of  trust  or
ground  lease,  as  the case may be.   Lessee's  failure  to
execute  such documents within 10 days after written  demand
shall constitute a material default by Lessee hereunder, or,
at  Lessor's option, Lessor shall execute such documents  on
behalf of Lessee as Lessee's attorney-in-fact.  Lessee  does
hereby  make, constitute and irrevocably appoint  Lessor  as
Lessee's  attorney-in-fact and in Lessee's name,  place  and
stead,  to  execute such documents in accordance  with  this
paragraph 30(b).

31.   Attorney's Fees.  If either party or the broker  named
herein  brings  an  action to enforce the  terms  hereof  or
declare  rights hereunder, the prevailing party in any  such
action,  on  trial  or  appeal, shall  be  entitled  to  his
reasonable attorney's fees to be paid by the losing party as
fixed  by the court.  The provisions of this paragraph shall
inure to the benefit of the broker named herein who seeks to
enforce a right hereunder.

32.   Lessor's  Access.  (#11) Lessor  and  Lessor's  agents
shall  have  the right to enter the Premises  at  reasonable
times  for  the purpose of inspecting the same, showing  the
same  to  prospective purchasers, lenders, or  lessees,  and
making  such alterations, repairs, improvements or additions
to  the Premises or to the building of which they are a part
as  Lessor may deem necessary or desirable.  Lessor  may  at
any  time  place on or about the Premises and ordinary  "For
Sale"  signs and Lessor may at any time during the last  120
days  of the term hereof place on or about the Premises  any
ordinary  "For Lease" signs, all without rebate of  rent  or
liability to Lessee.

33.   Auctions.  Lessee shall not conduct, nor permit to  be
conducted, either voluntarily or involuntarily, any  auction
upon  the  Premises  without first having obtained  Lessor's
prior  written  consent.  Notwithstanding  anything  to  the
contrary  in  this Lease, Lessor shall not be  obligated  to
exercise  any  standard  of  reasonableness  in  determining
whether to grant such consent.

34.   Signs.  (#12)  Lessee shall not pace any sign upon the
Premises without Lessor's prior written consent except  that
Lessee shall have the right, without the prior permission of
Lessor to place ordinary and usual for rent or sublet  signs
thereon.

35.  Merger.  The voluntary or other surrender of this Lease
by   Lessee,  or  a  mutual  cancellation  thereof,   or   a
termination by Lessor, shall not work a merger,  and  shall,
at  the  option  of Lessor, terminate all  or  any  existing
subtenancies or may, at the option of Lessor, operate as  an
assignment to Lessor of any or all of such subtenancies.

36.  Consents.  Except for paragraph 33 hereof, wherever  in
this Lease the consent of one party is required to an act of
the  other  party,  such consent shall not  be  unreasonably
withheld.

37.   Guarantor.  In the event that there is a guarantor  of
this  Lease,  said guarantor shall have the same obligations
as Lessee under this Lease.

38.   Quiet Possession.  Upon Lessee paying the rent for the
Premises  and observing and performing all of the  covenants
and provisions on Lessee's part to be observed and performed
hereunder,  Lessee  shall  have  quiet  possession  of   the
Premises  for the entire term hereof subject to all  of  the
provisions  of  this Lease.  The individuals executing  this
Lease  on  behalf of Lessor represent and warrant to  Lessee
that  they  are  fully  authorized and  legally  capable  of
executing  this  Lease  on behalf of Lessor  and  that  such
execution  is binding upon all parties holding an  ownership
interest in the Premises.

39.  Options.

      39.1  Definition.  As used in this paragraph the  word
"Options" has the following meaning: (1) the right or option
to  extend the term of this Lease or to renew this Lease  or
to  extend  or  renew  any lease that Lessee  has  on  other
property of Lessor; (2) the option or right of first refusal
to  lease the Premises or the right of first offer to  lease
the  Premises or the right of first refusal to  lease  other
property  of  Lessor or the right of first  offer  to  lease
other  property  of  Lessor; (3)  the  right  or  option  to
purchase  the  Premises, or the right of  first  refusal  to
purchase  the  Premises,  or the right  of  first  offer  to
purchase  the  Premises or the right or option  to  purchase
other  property of Lessor, or the right of first refusal  to
purchase  other  property of Lessor or the  right  of  first
offer to purchase other property of Lessor.

      39.2  Options Personal.  Options granted to Lessee  in
this  Lease are personal to Lessee and may not be  exercised
or  be assigned, voluntarily or involuntarily, by or to  any
person  or entity other than Lessee, provided, however,  the
Option  may  be  exercised  by or  assigned  to  any  Lessee
Affiliate  as defined in paragraph 12.2 of this Lease.   The
options herein granted to Lessee are not assignable separate
and apart from this Lease.

     39.3    Multiple Options.  In the event that Lessee has
any  multiple options to extend or renew this Lease a  later
option cannot be exercised unless the prior option to extend
or renew this Lease has been so exercised.

     39.4    Effect of Default on Options.

         (a)   Lessee  shall have no right  to  exercise  an
Option, notwithstanding any provision in the grant of Option
to  the  contrary, (i) during the time commencing  from  the
date Lessor gives to Lessee a notice of default pursuant  to
paragraph  13.1(b)  or  13.1(c)  and  continuing  until  the
default alleged in said notice of default is cured, or  (ii)
during  the  period of time commencing on the  day  after  a
monetary obligation to Lessor is due from Lessee and  unpaid
(without  any  necessity  for  notice  thereof  to   Lessee)
continuing  until the obligation is paid, or  (iii)  at  any
time  after  an  event  of default described  in  paragraphs
13.1(a),  13.1(d),  or  13.1(e) (without  any  necessity  of
Lessor to give notice of such default to Lessee), or (iv) in
the  event  that Lessor has given to Lessee  three  or  more
notices  of  default under paragraph 13.1(b), where  a  late
charge becomes payable under paragraph 13.4 for each of such
defaults, or paragraph 13.1(c), whether or not the  defaults
are cured, during the 12 month period prior to the time that
Lessee intends to exercise the subject option.

         (b)  The period of time within which an Option  may
be  exercised shall not be extended or enlarged by reason of
Lessee's  inability  to exercise an Option  because  of  the
provisions of paragraph 39.4(a).

        (c)  All rights of Lessee under the provisions of an
Option shall terminate and be of no further force or effect,
notwithstanding  Lessee's due and  timely  exercise  of  the
Option,  if after such exercise and during the term of  this
Lease,  (i)  Lessee  fails  to  pay  to  Lessor  a  monetary
obligation  of  Lessee for a period of 30  days  after  such
obligation becomes due (without any necessity of  Lessor  to
give  notice  thereof to Lessee), or (ii)  Lessee  fails  to
commence  to  cure a default specified in paragraph  13.1(c)
within  30  days after the date that Lessor gives notice  to
Lessee  of  such default and/or Lessee fails  thereafter  to
diligently  prosecute  said cure  to  completion,  or  (iii)
Lessee  commits  a  default described in paragraph  13.1(a),
13.1(d) or 13.1(e) (without any necessity of Lessor to  give
notice  of such default to Lessee), or (iv) Lessor gives  to
Lessee  three  or  more notices of default  under  paragraph
13.1(b), where a late charge becomes payable under paragraph
13.4 for each such default, or paragraph 13.1(c), whether or
not the defaults are cured.

40.   Multiple  Tenant  Building.  In  the  event  that  the
Premises are part of a larger building or group of buildings
ten  Lessee  agrees that it will abide by, keep and  observe
all  reasonable rules and regulations which Lessor may  make
from  time  to  time for the management,  safety,  care  and
cleanliness  of  the building and grounds,  the  parking  of
vehicles and the preservation of good order therein as  well
as for the convenience of other occupants and tenants of the
building.   The violations of any such rules and regulations
shall be deemed a material breach of this Lease by Lessee.

41.  Security Measures.  Lessee hereby acknowledges that the
rental payable to Lessor hereunder does not include the cost
of guard service or other security measures, and that Lessor
shall have no obligation whatsoever to provide same.  Lessee
assumes all responsibility for the protection of Lessee, its
agents and invitees from acts of third parties.


42.   Easements.  Lessor reserves to itself the right,  from
time   to   time,  to  grant  such  easements,  rights   and
dedications that Lessor deems necessary or desirable, and to
cause  the  recordation of Parcel Maps and restrictions,  so
long  as  such  easements,  rights,  dedications,  Maps  and
restrictions do not unreasonably interfere with the  Use  of
the  Premises  by  Lessee.  Lessee shall  sign  any  of  the
aforementioned documents upon request of Lessor and  failure
to do so shall constitute a material breach of this Lease.

43.   Performance Under Protest.  If at any time  a  dispute
shall  arise as to any amount or sum of money to be paid  by
one  party  to  the other under the provisions  hereof,  the
Party  against  whom  the obligation to  pay  the  money  is
asserted  shall  have  the  right  to  make  payment  "under
protect"  and  such  payment shall  not  be  regarded  as  a
voluntary payment, and there shall survive the right on  the
part  of  said party to institute suit for recovery of  such
sum.   If  it  shall  be adjudged that there  was  no  legal
obligation on the part of said party to pay such sum or  any
part  thereof, said party shall be entitled to recover  such
sum or so much thereof as it was not legally required to pay
under the provisions of this Lease.

44.   Authority.   If  Lessee is a  corporation,  trust,  or
general  or  limited partnership, each individual  executing
this  Lease on behalf of such entity represents and warrants
that  he  or  she is duly authorized to execute and  deliver
this  Lease  on  behalf  of said entity.   If  Lessee  is  a
corporation,  trust  or partnership,  Lessee  shall,  within
thirty  (30) days after execution of this Lease, deliver  to
Lessor evidence of such authority satisfactory to Lessor.

45.   Conflict.  Any conflict between the printed provisions
of  this Lease and the typewritten or handwritten provisions
shall  be  controlled  by  the  typewritten  or  handwritten
provisions.

46.   Addendum.  Attached hereto is an addendum  or  addenda
containing  paragraphs A-1 through A-3 which  constitutes  a
part of this Lease.


LESSOR  AND  LESSEE  HAVE CAREFULLY READ AND  REVIEWED  THIS
LEASE  AND EACH TERM AND PROVISION CONTAINED HEREIN AND,  BY
EXECUTION  OF THIS LEASE, SHOW THEIR INFORMED AND  VOLUNTARY
CONSENT THERETO.  THE PARTIES HEREBY AGREE THAT, AT THE TIME
THIS  LEASE  IS  EXECUTED,  THE  TERMS  OF  THIS  LEASE  ARE
COMMERCIALLY  REASONABLE  AND  EFFECTUATE  THE  INTENT   AND
PURPOSE OF LESSOR AND LESSEE WITH RESPECT TO THE PREMISES.

     IF  THIS  LEASE HAS BEEN FILLED IN  IT  HAS  BEEN
     PREPARED FOR SUBMISSION TO YOUR ATTORNEY FOR  HIS
     APPROVAL.  NO REPRESENTATION OR RECOMMENDATION IS
     MADE  BY  THE  AMERICAN  INDUSTRIAL  REAL  ESTATE
     ASSOCIATION OR BY THE REAL ESTATE BROKER  OR  ITS
     AGENTS  OR EMPLOYEES AS TO THE LEGAL SUFFICIENCY,
     LEGAL  EFFECT, OR TAX CONSEQUENCES OF THIS  LEASE
     OR  THE TRANSACTION RELATING THERETO; THE PARTIES
     SHALL  RELY SOLELY UPON THE ADVICE OF  THEIR  OWN
     LEGAL   COUNSEL   AS  TO  THE   LEGAL   AND   TAX
     CONSEQUENCES OF THIS LEASE.

The  parties  hereto have executed this Lease on  the  dates
specified   immediately   adjacent   to   their   respective
signatures.

Executed at 1411 E. Orangethorpe Ave., Fullerton, CA  92631,
by Ron Hart - President, Nelco Products, Inc.

Address  1009 Dolphin Terrace, Corona del Mar, CA 92625,  by
James Emmi - Owner







                   Modification To Lease

       Building Lease between James Emmi, Lessor and
           Nelco, Lessee Dated December 12, 1989

            1100 E. Kimberly Avenue, Anaheim, CA


#1 - 7.3 (c) Last sentence to read:

     In  addition, Lessor may require Lessee to pay Lessor's
     reasonable  attorneys fees and costs  in  participating
     in  such  action if Lessor shall decide it  is  to  Its
     best interest to do so.

#2 - 7.3 (d) Last sentence to read:

     Notwithstanding  the  provisions  of   this   Paragraph
     7.3(d),  Lessee's  machinery and  equipment,  including
     that which is affixed to the Premises shall remain  the
     property  of  Lessee  and  may  be  removed  by  Lessee
     subject to the provisions of Paragraph 7.2(c).

#3 - 9.3 First sentence to read:

     Subject  to the provisions of Paragraphs 9.4. 9.5,  and
     9.6,  if  at  any time during the term  of  this  Lease
     there  is damage which is not an Insured Loss and which
     falls  within  the  classification of Premises  Partial
     Damage  or  Premises  Building Partial  Damage,  unless
     caused by negligent or willful act of Lessee (in  which
     event  Lessee shall make the repair at Lessee's expense
     to  the extent caused by the negligence or willful  act
     of Lessee......

#4 - 9.6 M First sentence to read:

     If  Lessor shall be obligated to repair or restore  the
     Premises under the provisions of this Paragraph  9  and
     shall  not  complete such repairs  within  90  days  of
     written  notice  of  such occurrence  of  damage,  then
     Lessee  may  terminate or cancel this lease by  written
     notice to Lessor.

#5 - 13.1 (b) First sentence to read:

     The  failure by Lessee to make any payment of  rent  or
     any  other  payment  required  to  be  made  by  Lessee
     hereunder,  as  and when due, where such failure  shall
     continue  for  a  period of three business  days  after
     written notice thereof from Lessor to Lessee.

#6 - 13.4 Add to end of paragraph:

     To  the extent Lesser is entitled to any other recovery
     for  damages,  and  late  coverage  payment  which  has
     already been made shall be
     credited against the amount of such damages.

#7 - 14 Second sentence to read:

     Any   of  the  floor  area  of  the  building  on   the
     Premises.....

#8 - 14 Delete the sentence:

     Delete:   No reduction of rent shall occur if the  only
     area  taken  is  that which does not  have  a  building
     located thereon.

#9 - 17 Add to end of first sentence:
     shall  be  delivered  to grantee conditioned  upon  the
     acceptance  of  the  new  owners  of  the   terms   and
     provisions of this lease.

#10 -   30 Change second sentence to read:

     Notwithstanding such subordination, Lessee's  right  to
     quiet   possession  of  the  Premises  shall   not   be
     disturbed if Lessee is not in material default so  long
     as  Lessee  shall  pay the rent and be  in  substantial
     compliance with all provisions of this Lease.......

#11 -   32 Add to first sentence:

     Lessor  and  Lessor's agents shall have  the  right  to
     enter  the Premises at reasonable times after providing
     Lessee  with  24 hour prior notice for the  purpose  of
     inspecting the same, showing .....

#12 -   34 Add the sentence:

     All  signs  currently  in  place  are  deemed  to  have
     Lessor's prior consent.



                            Ron Hart - Nelco Products, Inc.



                            James Emmi - Owner












































                        ADDENDUM TO
         BUILDING LEASE BETWEEN JAMES EMMI, LESSOR
          AND NELCO LESSEE DATED DECEMBER 12, 1989
            1100 E. KIMBERLY AVENUE, ANAHEIM, CA


A1.  CONSUMER PRICE INDEX ADJUSTMENT:

     The  monthly  rental  will be  increased  in  the  same
     proportion  as the percentage of increase  of  the  Los
     Angeles/Long  Beach/Anaheim area C.P.I.  as  determined
     by  the  U.S.  Department  of  Labor  Statistics.   The
     starting  base for the C.P.I. index will be  the  index
     for  the  month of April 1990 which will be  stipulated
     at   133.25.   The  C.P.I.  adjustment  will  be   made
     effective  on each of the 2nd, 4th, 6th, 8th  and  10th
     anniversary  of  the  effective starting  date  of  the
     lease  (June 21, 1990).  The bi-annual adjustment  will
     be  made  every two years thereafter through the  lease
     option  periods  if exercised.  The C.P.I.  index  used
     for  each  period will be the published index  for  the
     month  of  April  preceding  the  effective  adjustment
     date.   In no case will the rate increase be more  than
     10% per annum.

A2.  ALTERATIONS

     As  provided  for in Item 7.3, the building's  original
     configuration and improvements shall be  deemed  to  be
     the  condition of the building when first  occupied  by
     the  Lessee  under  previous leases.   Any  changes  or
     modifications  having  been  done  subsequent  to   the
     original occupancy shall be subject to change  back  to
     original  condition before any termination of lease  at
     the  option  of  Lessor.   Normal  wear  and  tear   is
     excepted.

     This  building is presently occupied by Lessee  and  is
     acceptable as is.

A3.  OPTIONS TO EXTEND LEASE PERIOD.

     The  Lessee is hereby granted the option to extend this
     lease for an additional 5 years, June 21, 1995 to  June
     20,  2000  under the same terms and conditions  as  the
     first   5   years,  providing  that  the   Lessee   has
     substantially  complied  with all  the  obligations  of
     said  lease  for the first 5 years.  Rental  rate  will
     continue  to  be  adjusted  as  stipulated  by   C.P.I.
     adjustment,  and  tax  and  insurance  adjustments   as
     provided for in lease.

     The  Lessee is hereby granted the option to renew  this
     lease  for an additional 5 year period, June  21,  2000
     to  June  20,  2005.  The rental rate for  this  period
     will be determined by agreement between the Lessor  and
     Lessee  and shall be equal to 90% of the average rental
     rates  in  effect  at  the time of Lessee's  notice  of
     intention  to  renew.   Average rental  rates  will  be
     determined by prevailing and available rental rates  in
     the  Fullerton/Anaheim area for a minimum of 6 or  more
     buildings of comparable size and location.

     In  order  to  exercise the option to extend  or  renew
     this  lease,  the  Lessee must  notify  Lessor  of  his
     intention to exercise his option before January  1,  of
     the year of the start of option period.


                            Ron Hart - Nelco Products, Inc.

                            James Emmi - Owner




December 29, 1994





Mr. James Emmi
1009 Dolphin Terrace
Corona del Mar, CA 92625


                                      VIA CERTIFIED MAIL


Dear Mr. Emmi,

Writing  to  you  in my dual capacity as Vice  President  of
Nelco Products, Inc., this letter serves as formal notice on
behalf  of  Nelco  Products, Inc.,  of  their  intention  to
exercise the June 12, 1995, options to extend the leases  of
both  1100  and  1107 E. Kimberly Avenue,  Anaheim,  CA,  in
accord with paragraphs A3 in the Addendums dated December 12
1989,  to  the  Leases also dated December  12,  1989.   The
options thus exercised will run until June 20, 2000.

We extend our best wishes for the New Year.

Sincerely,

NELCO, INTERNATIONAL CORPORATION



Lee H. Newton
Vice President Finance


copy:   Ron Hart, Nelco Products Inc.
          Phil Smoot, Nelco International Corporation
          Allen Levine, Park Electrochemical Corp.
















</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>7
<FILENAME>ex1003.txt
<DESCRIPTION>EXHIBIT
<TEXT>
Exhibit 10.03
                      LEASE AGREEMENT

      THIS  LEASE  AGREEMENT, made and entered into  by  and
between  TCLW/Fullerton, a general partnership,  hereinafter
referred  to  as  "Landlord," and Nelco  Products,  Inc.,  a
Delaware Corporation, hereinafter referred to as "Tenant":

                        WITNESSETH:

       1.  Premises  and  Term.   In  consideration  of  the
obligation of Tenant to pay rent as herein provided, and  in
consideration  of the other terms, provisions and  covenants
hereof,  Landlord hereby demises and leases to  Tenant,  and
Tenant   hereby   takes  from  Landlord,  certain   premises
consisting of space within a building described as follows:

      Approximately 36,462 square feet at 1411 Orangethorpe,
Fullerton, California within the County of Orange, State  of
California,  and more particularly described on Exhibit  "A"
attached  hereto and incorporated herein by  this  reference
(hereinafter referred to as the "premises").

      TO HAVE AND TO HOLD the same for a term commencing  on
the  "commencement date" (as hereinafter defined) and ending
59  months thereafter (provided, however, that in the  event
the commencement date other than the first day of a calendar
month,  said term shall extend for said number of months  in
addition  to  the remainder of the calendar month  following
the   commencement  date),  unless  earlier  terminated   in
accordance with the provisions of this lease.

         A.   The  "commencement date" shall be November  1,
1993.  Tenant acknowledges that it has inspected and accepts
the   premises,   and   specifically   the   buildings   and
improvements comprising the same, in their present condition
as  suitable  for  the purpose for which  the  premises  are
leased.   Taking  of possession by Tenant  shall  be  deemed
conclusively  to  establish that said  buildings  and  other
improvements  are in good and satisfactory condition  as  of
when possession was taken.  Tenant hereby waives the benefit
of  California Civil Code 1941.  Tenant further acknowledges
that  no  representations as to the repair of the  premises,
nor  premises to alter, remodel or improve the premises have
been  made by Landlord, unless such are expressly set  forth
in this lease.

     2. Base Rent and Security Deposit.

         A.  Tenant agrees to pay as rental for the premises
to  Landlord or order, without deduction or set off, for the
entire  term  hereof, Twelve Thousand Three  Hundred  Ninety
Seven  and 00/100 dollars ($12,397.00) per month.  One  such
monthly  installment shall be due and payable  on  the  date
hereof  and  a  like monthly installment shall  be  due  and
payable  without demand on or before the first day  of  each
calendar  month  succeeding  the commencement  date  recited
above during the hereby demised term, except that the rental
payment   for   any  fractional  calendar   month   at   the
commencement  or  end of the lease term shall  be  prorated.
All  costs  and  expenses which are  the  responsibility  of
Tenant also constitute "rent."  In the event Tenant fails to
pay  any  installment of rent hereunder (1), to help  defray
the  additional  cost to Landlord for processing  such  late
payments.   Tenant shall pay to Landlord on  demand  a  late
charge  in an amount equal to (2) of such installment.   The
provision for such late charge shall be in addition  to  all
of  Landlord's other rights and remedies hereunder or at law
and  shall  not  be construed as liquidated  damages  or  as
limiting Landlord's remedies in any manner.
         B.   In  addition, Tenant agrees  to  deposit  with
Landlord  on the date hereof the sum of Twenty Four Thousand
Seven  Hundred  Ninety Four and 00/100 dollars ($24,794.00),
which  sum  shall be held by Landlord, (3) for interest,  as
security  for  the  performance of  Tenant's  covenants  and
obligations under this lease, it being expressly  understood
and  agreed  that  such  deposit is not  an  advance  rental
deposit  or  a  measure of Landlord's  damages  in  case  of
Tenant's  default.   Upon the occurrence  of  any  event  of
default  by Tenant, Landlord may, from time to time, without
prejudice to any other remedy provided herein or provided by
law, use such funds to the extent necessary to make good any
arrears  of  rent or other payments due Landlord  hereunder,
and any other damage, injury, expense or liability caused by
such  event of default; and Tenant shall pay to Landlord  on
demand  the  amount  so  applied in  order  to  restore  the
security  deposit  to  its original  amount.   Although  the
security  deposit shall be deemed the property of  Landlord,
any  remaining balance of such deposit shall be returned  by
Landlord  to  Tenant  at  such  time  after  termination  or
expiration  of  this lease that all of Tenant's  obligations
under this lease have been fulfilled (4).

      3.   Use.  The demised premises shall be used only for
the  purpose of (5) receiving, storing, shipping and selling
(other  than retail) for interest, materials and merchandise
made  and/or distributed by Tenant and for such other lawful
purposes   as   may   be  incidental  thereto.    Under   no
circumstances shall the premises be used for gambling or the
retail  sale  of alcoholic beverages, whether or  not  those
uses  may be lawful.  Outside storage is prohibited  without
Landlord's prior written consent.  Tenant shall at  its  own
cost  and  expense obtain any and all licenses  and  permits
necessary  for any such use.  Tenant shall comply  with  all
governmental laws, ordinances and regulations applicable  to
the  premises or use thereof, and shall promptly comply with
all  governmental orders and directives for the  correction,
prevention  and  abatement  of  nuisances  in  or  upon,  or
connected with, the premises, all at (6).  Without  limiting
the generality of the foregoing, and subject to paragraph 6,
Tenant  shall  at  its  own  cost and  expense  install  and
construct   all  physical  improvements  to  the   premises,
interior  and  exterior, required by any Federal,  State  or
local building code or other law or regulation enacted after
the date on which this lease is executed by Tenant, or after
said date determined retroactively to apply to the premises,
(7)  made  necessary by the nature of Tenant's  use  of  the
premises.   Tenant  shall not permit  any  objectionable  or
unpleasant  odors, smoke, dust, gas, noise or vibrations  to
emanate  from the premises, nor take any other action  which
would constitute a nuisance or would disturb or endanger any
other  tenants  of  the building in which the  premises  are
situated  or unreasonably interfere with their use of  their
respective premises.  Tenant shall not place a load upon the
floor of the premises which exceeds the load per square foot
which  such floor was designed to carry and which is allowed
by  law.   Without Landlord's prior written consent,  Tenant
shall  not  receive, store or otherwise handle any  product,
material  or  merchandise  which  is  explosive  or   highly
inflammable.  Tenant will not permit the premises to be used
for  any  purpose  which would render the insurance  thereon
void  or the insurance risk more hazardous.  If at any  time
during  the term of this lease the State Board of  Insurance
or  other  insurance authority disallows any  of  Landlord's
sprinkler  credits  or  imposes  an  additional  penalty  or
surcharge  in  Landlord's  insurance  premiums  because   of
Tenant's original or subsequent placement or use of  storage
racks  or  binds, Tenant's method of storage, the nature  of
Tenant's inventory or any other act of Tenant, Tenant agrees
to  pay,  as  additional rental, the increase (between  fire
walls) in Landlords insurance premiums, and, upon demand  by
Landlord, to correct at Tenant's expense the cause  of  such
disallowance,  penalty or surcharge to the  satisfaction  of
the  particular  insurance authority.  Additionally,  Tenant
shall pay to any other tenants in the building in which  the
premises  are situated, upon demand, any increases  in  such
other  tenant's insurance premiums or charges caused by  the
acts of Tenant.

     4. Taxes.

          A.   Tenant  agrees  to  pay  before  they  become
delinquent all general and special, ad valorem and  specific
taxes, excises, assessments, and governmental charges of any
kind   and   nature  whatsoever  (hereinafter   collectively
referred  to  as  the "taxes") lawfully levied  or  assessed
against   the   land,  building,  grounds,  parking   areas,
driveways,   sidewalks  and/or  alleys  on  or  around   the
premises.  Tenant shall furnish to Landlord, not later  than
twenty  (20)  days before the date any such  taxes  becoming
delinquent,  official  receipts of  the  appropriate  taxing
authority   or  other  evidence  satisfactory  to   Landlord
evidencing  payment thereof.  If Tenant should fail  to  pay
any taxes, assessments, or governmental charges required  to
be  paid  by  Tenant  hereunder, in addition  to  any  other
remedies provided herein, Landlord may, if it so elects, pay
such taxes, assessments, and governmental charges.  Any sums
so  paid  by Landlord shall be deemed to be additional  rent
due and payable on demand by Landlord.
         B.   In the event the premises constitute a portion
of  a  multiple occupancy building, Tenant agrees to pay  to
Landlord,  as additional rent, (8), the amount  of  Tenant's
"proportionate  share"  of  the  "taxes"  referred   to   in
subparagraph A, above.  Tenant's "proportionate  share,"  as
used in this lease, shall mean a fraction, the numerator  of
which  is  the  square  footage  of  the  premises  and  the
denominator  or which is the square footage of the  building
containing the premises.
         C.   If  at any time during the term of this  lease
there  shall be levied, assessed or imposed on Landlord,  by
any  governmental entity, any general or special, ad valorem
or  specific, capital levy, excise or other tax, assessment,
levy  or  charge directly on the rental received under  this
lease,  and/or  any  license fee, excise or  franchise  tax,
assessment, levy or charge measured by or based, in whole or
in   part,   upon   such  rentals,  and/or   any   transfer,
transaction,  or  similar tax, assessment,  levy  or  charge
based   directly   or   indirectly  upon   the   transaction
represented  by this lease, and/or any occupancy,  use,  per
capita  or  other  tax,  assessment, levy  or  charge  based
directly  or  indirectly upon the use or  occupancy  of  the
premises,  then  all  such  taxes, assessments,  levies  and
charges  shall  be  deemed to be included  within  the  term
"taxes" for the purposes of this paragraph 4 (9).
         D.   Tenant  may,  alone or along  with  any  other
tenants  of  said building, at its or their  sole  cost  and
expense, in its or their own name(s) and/or in the  name  of
Landlord,  dispute  and contest and "taxes"  by  appropriate
proceedings  diligently conducted in good  faith,  but  only
after  Tenant  and all other tenants, if any,  joining  with
Tenant  in  such contest, have deposited with  Landlord  the
amount  so  contested  and unpaid,  or  their  proportionate
shares  thereof, as the case may be, which shall be held  by
Landlord   without   obligation  for  interest   until   the
termination of the proceedings, at which time the  amount(s)
deposited shall be applied by Landlord toward the payment of
the  items  held  valid  (plus any  court  costs,  interest,
penalties   and  other  liabilities  associated   with   the
proceedings),  and  Tenant's share of any  excess  shall  be
returned  to  Tenant.   Tenant  further  agrees  to  pay  to
Landlord, upon demand, Tenant's share (as among all  tenants
who  participated  in  the  contest)  of  all  court  costs,
interest, penalties, and other liabilities relating to  such
proceedings.  Tenant hereby indemnifies and agrees  to  hold
Landlord  harmless  from and against  any  cost,  damage  or
expense  (including attorneys' fees) in connection with  any
such proceedings.
         E.   Any  payment  to  be  made  pursuant  to  this
paragraph 4 with respect to the tax year in which this lease
commences  or  terminates shall bear the same ratio  to  the
payment which would be required to be made for the full  tax
year  as  that part of such tax year covered by the term  of
this lease bears to a full tax year. (10)

     5. Repairs and Maintenance.

         A.   Tenant shall, at its own cost and expense keep
and maintain the premises in good condition, promptly making
all   necessary  repairs  and  replacements,  interior   and
exterior,   non-structural,  ordinary   and   extraordinary,
including  but  not  limited to, windows,  glass  and  plate
glass,  doors,  any special office entry, walls  and  finish
work,   floors   and   floor  covering,  roof,   foundation,
downspouts,  gutters  heating and air conditioning  systems,
dock  boards,  truck  doors, dock  bumpers,  ramps,  paving,
plumbing  work  and fixtures, termite and pst extermination,
regular removal of trash and debris, regular mowing  of  any
grass, caring for shrubs, trimming, weed removal and general
landscape   maintenance,   including   rail   spur    areas,
maintaining the parking areas, driveways, alleys, sidewalks,
and  the  whole  of  the premises in a  clean  and  sanitary
condition,  maintaining any spur track serving the  premises
(Tenant  agrees  to sign a joint maintenance agreement  with
the railroad company servicing the premises, if requested by
the   railroad  company),  and  providing  guard  and  alarm
service.  Tenant shall, at its own cost and expense, repaint
the  exterior  walls,  overhead  doors,  canopies,  entries,
headrails,  gutters and other exposed parts of the  building
which  reasonably  require periodic  repainting  to  prevent
deterioration  or  to maintain aesthetic standards.   Tenant
shall maintain trash receptacles within the building on  the
premises.
        B.  The cost of maintenance and repair or any common
party  wall  (any  wall,  divider, partition  or  any  other
structure separating the premises from any adjacent premises
occupied by other tenants) shall be shared equally by Tenant
and  the  tenant occupying adjacent premises.  Tenant  shall
not  damage  any  party wall or disturb  the  integrity  and
support  provided by any party wall and shall, at  its  sole
cost  and  expense, promptly repair any damage or injury  to
any party wall caused by Tenant or its employees, agents  or
invitees.
         C.   In the event the premises constitute a portion
of  a multiple occupancy building, Tenant and its employees,
customers and invitees shall have the nonexclusive right  to
use,  in  common  with  the  other  parties  occupying  said
building,  the parking areas, driveways and alleys  adjacent
to  said  building,  subject to such  reasonable  rules  and
regulations  as  Landlord may from time to  time  prescribe.
Further, in such event, Landlord (11) to perform the  paving
and  landscape  maintenance, exterior  painting  and  common
sewage  line  plumbing and any other responsibilities  which
are  otherwise  Tenant's obligations  under  subparagraph  A
above,  and  Tenant  shall, in lieu of the  obligations  set
forth under subparagraph A above with respect to such items,
be  liable  for  its  proportionate  share  (as  defined  in
subparagraph 4B, above) of the cost and expense of the  care
for  the  grounds  around the building,  including  but  not
limited  to,  exterior  repainting and  common  sewage  line
plumbing;  provided, however, that Landlord shall  have  the
right  to  require  Tenant  to  pay  such  other  reasonable
proportion of said costs as may be determined by Landlord in
its sole discretion; and further provided that if Tenant  or
any  other particular tenant of the building can be  clearly
identified as being responsible for obstruction or  stoppage
of  the  common sanitary sewage line, then Tenant, if Tenant
is  responsible, or such other responsible tenant, shall pay
the  entire  cost thereof, upon demand, as additional  rent.
Tenant  shall at Landlord's option either (i) pay  when  due
(but not more frequently than monthly) its share, determined
as  aforesaid,  of such costs and expenses  along  with  the
other  tenants  of  the  building directly  to  the  persons
performing such work, or (ii) reimburse Landlord upon demand
(but  not more frequently than monthly), as additional rent,
for  the amounts of its share as aforesaid of such costs and
expenses in the event Landlord elects to perform or cause to
be performed such work.
        D.  N/A.
        E.  Tenant shall, at its own cost and expense, enter
into  a  regularly  scheduled preventive maintenance/service
contract  with  a maintenance contractor for  servicing  all
heating  and  air conditioning systems and equipment  within
the  premises.  The maintenance contractor must be  approved
by Landlord.  The service contract must include all services
suggested   by   the  equipment  manufacturer   within   the
operation/maintenance  manual  and  must  become   effective
within  thirty (30) days of the date Tenant takes  possessio
of  the  premises.  All guarantees/warranties provided  with
the  heating and air conditioning systems will be recognized
within this program.

           (12)

     6. Alterations.

        A.  Tenant shall not make any alterations, additions
or improvements to the premises including but not limited to
roof and wall penetrations without the prior written consent
of  Landlord  (13).   Tenant may,  without  the  consent  of
Landlord,  but  at its own cost and expense and  in  a  good
workmanlike manner make such minor alterations, additions or
improvements  or erect, remove or alter such partitions,  or
erect such shelves, bins, machinery and trade fixtures as it
may deem advisable, without altering the basic character  of
the  building  or  improvements and without  overloading  or
damaging  such building or improvements, and  in  each  case
complying with all applicable governmental laws, ordinances,
regulations   and  other  requirements.   All   alterations,
additions,  improvements and partitions  erected  by  Tenant
shall  be and remain the property of Tenant during the  term
of  this  lease and Tenant shall, unless Landlord  otherwise
elects  as  hereinafter  provided, remove  all  alterations,
additions, improvements and partitions erected by Tenant and
restore the premises to their original condition by the date
of  termination  or  expiration  of  this  lease;  provided,
however, that if Landlord so elects prior to termination  or
expiration  of  this  lease,  such  alterations,  additions,
improvements  and partitions shall become  the  property  of
Landlord as of the date of termination or expiration of this
lease  and  shall be delivered up to the Landlord  with  the
premises.   All  shelves bins, machinery and trade  fixtures
installed  by Tenant may be removed by Tenant prior  to  the
termination or expiration of this lease if Tenant so elects,
and  shall be removed if required by Landlord; upon any such
removal  Tenant shall restore the premises to their original
condition.   All  such  removals and  restoration  shall  be
accomplished in a good and workmanlike manner so as  not  to
damage the primary structure or structural qualities of  the
buildings  and other improvements situated on the  premises.
(14)
          B.    Before  commencing  any  work  relating   to
alterations,   additions  and  improvements  affecting   the
premises,  Tenant shall notify Landlord in  writing  of  the
expected date of commencement thereof.  Landlord shall  then
have the right at any time and rom time to time to post  and
maintain  on  the  premises such notices as  Landlord  deems
necessary   to  protect  the  premises  and  Landlord   from
mechanics'  liens, materialmen's liens or any  other  liens.
At any time Tenant either desires or is required to make any
repairs,  alterations,  additions, improvements  or  utility
installations  pertaining  to  the  premises,  Landlord  may
require Tenant, at Tenant's sole cost and expense, to obtain
and provide to Landlord a lien and completion bond in a form
and by a surety acceptable to Landlord in an amount equal to
the  estimate  cost  of  (15) such improvements,  to  insure
Landlord  against liability for mechanics' and materialmen's
liens and to insure completion of the work.

      7. Signs.  (16) Tenant shall have the right to install
signs  upon the exterior of said buildings (17) and  subject
to any applicable governmental laws, ordinances, regulations
and  other requirements.  Tenant shall remove all such signs
by  the  termination  or expiration  of  this  lease.   Such
installations and removals shall be made in such  manner  as
to  avoid  injury  or defacement of the building  and  other
improvements,  and  Tenant  shall  repair  any   injury   or
defacement,   including  without  limitation  discoloration,
caused by such installation and/or removal.

      8.  Inspection.   Landlord and Landlord's  agents  and
representatives  shall have the right to enter  and  inspect
the  premises at any reasonably time during business  hours,
for  the  purpose  of  ascertaining  the  condition  of  the
premises or in order to make such repairs as may be required
or  permitted to be made by Landlord under the terms of this
lease.   During the period that is six (6) months  prior  to
the  end of the term hereof, Landlord and Landlord's  agents
and  representatives  shall have  the  right  to  enter  the
premises  at any reasonable time during business  hours  for
the purpose of showing the premises and shall have the right
to  erect  on  the premises a suitable sign  indicating  the
premises  are  available.  (18) shall arrange to  meet  with
(19)  for a joint inspection of the premises at the time  of
vacating.

      9.  Utilities.  Tenant shall pay for all  water,  gas,
heat,  light, telephone, sewer, sprinkler charges and  other
utilities  and  services  used  on  or  from  the  premises,
together  with any taxes, penalties, surcharges or the  like
pertaining thereto and any maintenance charges for utilities
and  shall  furnish all electric light bulbs and tubes.   If
any  such  services  are not separately metered  to  Tenant,
Tenant  shall  pay a reasonable proportion as determined  by
Landlord of all charges jointly metered with other premises.
Landlord shall in no event be liable for any interruption or
failure of utility services on the premises.

     10.     Assignment and Subletting.

         A.   Tenant shall not have the right to assign this
lease or to sublet the whole or any part of the premises, or
allow,  for valuable consideration, the occupancy of all  or
any  part  of  the  premises by another, without  the  prior
written  consent  of  Landlord  (20).   Notwithstanding  any
permitted  assignment or subletting,  Tenant  shall  at  all
times  remain directly, primarily and fully responsible  and
liable for the payment of the rent herein specified and  for
compliance   with  all  of its other obligations  under  the
terms,  provisions and covenants of this  lease.   Upon  the
occurrence of an "event of default" as hereinafter  defined,
if  the  premises or any part thereof are then  assigned  or
sublet,  Landlord, in addition to any other remedies  herein
provided,  or  provided by law, may at  its  option  collect
directly  from such assignee or subtenant all rents becoming
due  to  Tenant under such assignment or sublease and  apply
such  rent  against  any sums due to  Landlord  from  Tenant
hereunder,  and  no such collection shall  be  construed  to
constitute a novation or release of Tenant from the  further
performance of Tenant's obligations hereunder.
         B.   In  the  event Tenant desires  to  sublet  the
premises,  or  any  portion thereof, or assign  this  lease,
Tenant shall give written notice thereof to Landlord setting
forth  the  name of the proposed subtenant or assignee,  the
term, use, rental rate and other particulars of the proposed
subletting or assignment, including without limitation  (21)
satisfactory  to  Landlord that the  proposed  subtenant  or
assignee  will  immediately occupy and  thereafter  use  the
entire  premises  (or any sublet portion  thereof)  for  the
remaining term of this lease (or for the entire term of  the
sublease,  if shorter).  In addition to Landlord's  approval
right  pursuant  to subparagraph 10A above,  Landlord  shall
have  the option, i the event of any proposed assignment  or
subletting  (22)  to cancel this lease as of  the  date  the
subletting or assignment described in Tenant's notice is  to
be  effective.  The option shall be exercised, if at all, by
Landlord  giving Tenant written notice thereof within  sixty
(60)  days following Landlord's receipt of Tenant's  written
request.   Upon any such cancellation Tenant  shall  pay  to
Landlord  all amounts, as estimated by Landlord, payable  by
Tenant  to  such  termination date, with respect  to  taxes,
insurance,  repairs,  maintenance,  restoration  and   other
obligations,  costs or charges which are the  responsibility
of  Tenant  hereunder.  Further, upon any such  cancellation
Landlord  and  Tenant shall have no further  obligations  or
liabilities  to  each other under this  lease,  except  with
respect to obligations or liabilities which accrue hereunder
as  of such cancellation date (in the same manner as if such
cancellation  date were the date originally  fixed  for  the
expiration   of  the  term  hereof).   Without   limitation,
Landlord may lease the premises to the prospective subtenant
or  assignee,  without liability to the Tenant.   Landlord's
failure  to  exercise  said  cancellation  right  as  herein
provided shall not be construed as Landlord's consent to the
proposed subletting or assignment.
         C.  Landlord shall have the right to assign any  of
its rights and obligations under this lease. (23)

     11.     Fire and Casualty Damage.

         A.   Landlord agrees to maintain standard fire  and
extended  coverage insurance covering the building of  which
the  premises are a part in an amount not less than 80%  (or
such  greater percentage as may be necessary to comply  with
the provisions of any co-insurance clauses of the policy) of
the  "replacement cost" thereof as such term is  defined  in
the  Replacement  Cost Endorsement to be  attached  thereto,
insuring  against  the  perils  of  Fire,  (24),  Lightning,
Extended   Coverage,   Vandalism  and  Malicious   Mischief,
extended by Special Extended Coverage Endorsements to insure
against  all  other  Risks  of  Direct  Physical  Loss,  and
Earthquake and Flood, such coverages and endorsements to  be
as  defined,  provided and limited in  the  standard  bureau
forms  prescribed by the insurance regulatory authority  for
the  state  in which the premises are situated  for  use  by
insurance  companies admitted in such state for the  writing
of  such  insurance  on  risks located  within  such  state.
Subject  to  the provisions of subparagraphs  11B  and  11E,
below,  such  insurance shall be for  the  sole  benefit  of
Landlord and under its sole control.  Tenant agrees  to  pay
to   Landlord,  as  additional  rent,  Landlord's  cost   of
maintaining such insurance on said building (or in the event
the  premises  constitute a portion of a multiple  occupancy
building,  Tenant's full proportionate share [as defined  in
subparagraph  4B above] of such cost).  Said payments  shall
be  made to Landlord within ten (10) days after presentation
to  Tenant of Landlord's statement setting forth the  amount
due.  Any payment to be made pursuant to this subparagraph A
with  respect  to the year in which this lease commences  or
terminates  shall bear the same ratio to the  payment  which
would  be required to be made for the full year as the  part
of  such year covered by the term of this lease bears  to  a
full year. (25)
         B.   If  the  buildings situated upon the  premises
should  be damaged or destroyed by any peril covered by  the
insurance to be provided by Landlord under subparagraph  11A
above,  Tenant  shall  give  immediate  notice  thereof   to
Landlord  and  Landlord shall at its sole cost  and  expense
thereupon  proceed with reasonable diligence to rebuild  and
repair  such  buildings to substantially  the  condition  in
which  they  existed  prior to such damage  or  destruction,
except  that  Landlord  shall not be  required  to  rebuild,
repair  or  replace  any  part of the partitions,  fixtures,
additional and other improvements which may have been placed
in,  on  or  about  the premises by Tenant and  except  that
Tenant  shall  pay to Landlord, upon demand, any  applicable
deductible amount specified under Landlord's insurance.  The
rent payable hereunder shall in no event abate by reason  of
any damage or destruction. (26)
        C.  (27)
          D.    Tenant  covenants  and  agrees  to  maintain
insurance  on  all  alterations, additions,  partitions  and
improvements  erected by or on behalf of Tenant  in,  on  or
about  the premises in an amount not less than 80% (or  such
greater  percentage as may be necessary to comply  with  the
provisions of any co-insurance clause of the policy) of  the
"replacement cost" thereof, as such term is defined  in  the
Replacement  cost Endorsement to be attached thereto.   Such
insurance  shall insure against the perils and be  in  form,
including   stipulated   endorsements,   as   provided    in
subparagraph 11A hereof.  Such insurance shall  be  for  the
sole benefit of Tenant and under its sole control.  All such
policies   shall  b  procured  by  Tenant  from  responsible
insurance  companies  satisfactory to  Landlord.   Certified
copies  of policies of such insurance, together with receipt
evidencing  payment  of  the  premiums  therefor,  shall  be
delivered to Landlord prior to the commencement date of this
lease.   Not  less  than  fifteen (15)  days  prior  to  the
expiration  date of any such policies, certified  copies  of
renewals  thereof (bearing notations evidencing the  payment
of  renewal premiums) shall be delivered to Landlord.   Such
policies shall further provide that no less than thirty (30)
days  written notice shall be given to Landlord before  such
policy  may  be  cancelled or changed  to  reduce  insurance
provided thereby.
        E.  Notwithstanding anything herein to the contrary,
in  the  event the holder of any indebtedness secured  by  a
mortgage  or deed of trust covering the Landlord's  interest
in  the  premises  requires that the insurance  proceeds  be
applied  to such indebtedness, then Landlord shall have  the
right  to terminate this lease by delivering written  notice
of termination to Tenant within fifteen (15) days after such
requirement is made by any such holder, whereupon all rights
and obligations hereunder shall cease and terminate. (28)
         F.   Landlord  and Tenant hereby each  release  the
other  from any and all liability or responsibility  to  the
other  or  anyone claiming through or under them by  way  of
subrogation or otherwise for any loss or damage to  property
caused  by  fire or any other perils insured in policies  of
insurance  covering  such property, even  if  such  loss  or
damage shall have been caused by the fault or negligence  of
the  other  party,  or anyone for whom  such  party  may  be
responsible; provided, however, that this release  shall  be
applicable and in force and effect only with respect to loss
or  damage  occurring during such times  as  the  releasor's
policies shall contain a clause or endorsement to the effect
that  any such release shall not adversely affect or  impair
said  policies  or prejudice the right of  the  releasor  to
recover  thereunder  and then only  to  the  extent  of  the
insurance  proceeds payable under such  policies.   Each  of
Landlord  and  Tenant  agrees  that  it  will  request   its
insurance carriers to include in its policies such a  clause
or  endorsement.   If extra cost shall be charged  therefor,
each  party shall advise the other thereof and of the amount
of the extra cost, and the other party, at its election, may
pay the same, but shall not be obligated to do so.

      12.      Liability.  Tenant does hereby indemnify  and
agree  to  forever save and hold harmless Landlord from  and
against any and all damages, claims, losses, demands, costs,
expenses  (including reasonable attorneys' fees and  costs),
obligations,  liens,  liabilities,  actions  and  causes  of
action,  threatened or actual, which Landlord may suffer  or
incur   arising  out  of  or  in  connection  with  Tenant's
obligations  under this lease, including without limitation,
Tenant's  use  of  the  premises, the  conduct  of  Tenant's
business,  any activity, work or things done,  permitted  or
suffered  by  Tenant  in  or about the  premises.   Tenant's
nonobservance  or  nonperformance of any law,  ordinance  or
regulations,  or  any negligence of the  Tenant  or  any  of
Tenant's agents, contractors employees, guests licensees and
invitees.  Tenant further agrees that in case of any  claim,
demand, action or proceeding against Landlord, Tenant,  upon
notice  from  Landlord  shall defend  Landlord  at  Tenant's
expense.   In  the event Tenant does not provide  a  defense
against   any   and   all  such  claims,   demands,   liens,
liabilities,  actions  or causes of  action,  threatened  or
actual,  then  Tenant will, in addition to  the  above,  pay
Landlord  the  attorneys'  fees, legal  expenses  and  costs
incurred by Landlord in providing or preparing such  defense
and  Tenant  agrees  to  cooperate  with  Landlord  in  such
defense,  including, but not limited to,  the  providing  of
affidavits and testimony upon request of Landlord.

      Tenant shall obtain at its cost and keep in full force
during  the  term  of the lease a policy of Combined  Single
Limit  Bodily Injury and Property Damage Insurance  insuring
Landlord and Tenant against any liability arising out of the
use,  occupancy or maintenance of the premises and all areas
appurtenant thereto by Tenant.  Such insurance shall  be  in
an  amount  not  less than (29).  The policy  shall  contain
cross liability endorsements and shall insure performance by
Tenant  of the foregoing indemnity provisions of this lease.
The  limits of said insurance shall not, however, limit  the
liability of Tenant hereunder.

     13.     Condemnation.

         A.   If  the whole or any substantial part  of  the
premises should be taken for any public or quasi-public  use
under governmental law, ordinance or regulation, or by right
of  eminent domain, or by private purchase in lieu  thereof,
and  the  taking would prevent or materially interfere  with
the  use of the premises for the purpose for which they  are
then  being  used, this lease shall terminate (30)  and  the
rent  shall be abated during the unexpired portion  of  this
lease,  effective when the physical taking of such  premises
shall occur (31).
         B.   If part of the premises shall be taken for any
public  or  quasi-public  use under  any  governmental  law,
ordinance  or regulation, or by right of eminent domain,  or
by  private purchase in lieu thereof, and this lease is  not
terminated as provided in subparagraph A, above, this  lease
shall  not  terminate but the rent payable hereunder  during
the  unexpired portion of this lease shall be reduced in the
same ratio as the square footage of the premises taken bears
to the total square footage of the premises.
         C.   This  paragraph 13 shall be Tenant's sole  and
exclusive remedy in the event of any such taking or purchase
in  lieu thereof.  Landlord shall be entitled to any and all
compensation, damages, income, rents, awards (except for  an
award  specified  by the condemning authority  for  Tenant's
unamortized portion of its improvements (32) if any) or  any
interest  therein whatsoever which may be paid  or  made  in
connection therewith, and Tenant shall have no claim against
Landlord for the value of any unexpired term of this  lease.
Tenant  hereby  waives the benefits of  California  Code  of
Civil Procedure 1265.130.

      14.     Holding Over.  Tenant will, at the termination
or  expiration of this lease by lapse of time or  otherwise,
yield up immediate possession to Landlord.  In the event  of
any   holding  over  by  Tenant  after  the  expiration   or
termination  of  this  lease,  unless  the  parties   hereto
otherwise agree in writing, the hold over tenancy  shall  be
subject to termination by Landlord at any time upon not less
than  seven (7) days advance written notice, and all of  the
other terms and provisions of this lease shall be applicable
during  that  period, except that Tenant shall pay  Landlord
from  time to time upon demand, as rental for the period  of
any  hold over, an amount equal to one and one-half (1  1/2)
the  rental which would have been payable by Tenant had  the
hold  over period been a part of the original term  of  this
lease,  computed on a daily basis for each day during  which
such  possession is withheld.  In the event of any such hold
over,  Tenant agrees to vacate and deliver the  premises  to
Landlord  within  seven (7) days after Tenant's  receipt  of
notice  from Landlord to vacate.  No holder over  by  Tenant
whether  with or without consent of Landlord, shall  operate
to extend this lease except as otherwise expressly provided.

      15.      Quiet Enjoyment.  Landlord covenants that  it
now  has, or will acquire before Tenant takes possession  of
the premises, good title to the premises, excepting the lien
for  current taxes not yet due, such mortgages or  deeds  of
trust  as  are permitted by the terms of this lease,  zoning
ordinances  and  other  building  and  fire  ordinances  and
governmental  regulations  relating  to  the  use  of   such
property,  and easements, restrictions and other matters  of
record.   Landlord represents and warrants that it has  full
right  and  authority  to enter into  this  lease  and  that
Tenant,  upon  paying  the  rental  herein  set  forth   and
performing  its  other covenants and agreements  herein  set
forth, shall peaceable and quietly have, hold and enjoy  the
premises   for   the  term  hereof  without   hindrance   or
molestation  from  Landlord,  subject  to  the   terms   and
provisions   of  this  lease.   Landlord  agrees   to   make
reasonable  efforts to protect Tenant from  interference  or
disturbance  by  other  tenants or third  persons,  however,
Landlord  shall  not be liable for any such interference  or
disturbance, nor shall Tenant be released from  any  of  the
obligations  of  this lease because of such interference  or
disturbance.

      16.     Events of Default.  The following events shall
be  deemed  to be "events of default" by Tenant  under  this
lease:

        (a)  Tenant shall fail to pay any installment of the
rent  herein reserved when due, or any payment with  respect
to  taxes  hereunder  when  due, or  any  other  payment  or
reimbursement to Landlord required herein when due, and such
failure  shall continue for a period of (33) from  the  date
such payment was due.
         (b)  Tenant shall become insolvent, or shall make a
transfer  in fraud of creditors, or shall make an assignment
for the benefit of creditors.
         (c)  Tenant shall file a petition under any section
or  chapter  of the National Bankruptcy Act, as  amended  or
under any similar law or statute of the United State or  any
state  thereof;  or  Tenant shall be  adjudged  bankrupt  or
insolvent in proceedings filed against Tenant thereunder.
         (d)   A receiver or trustee shall be appointed  for
all or substantially all of the assets of Tenant.
         (e)  Tenant shall desert any substantial portion of
the premises.
         (f)   Tenant  shall fail to comply with  any  term,
provision  or  covenant  of  this  lease  (other  than   the
foregoing  in  this paragraph 16), and shall not  cure  such
failure within (34).

      17.      Remedies.   If any event of  default  occurs,
Landlord may at any time thereafter, with or without  notice
or  demand, except as stated hereafter, and without limiting
Landlord  in  the  exercise of any  right  or  remedy  which
Landlord may have by reason of such event of default;

        (a)  Enter upon and take possession of the premises.
IN  such event, Landlord shall have the right to remove  all
persons  and  property  from the  premises  and  store  such
property in a public warehouse or elsewhere at the cost  and
risk  of and for the account of Tenant, and all such persons
shall  quit  and  surrender possession of  the  premises  to
Landlord, Tenant hereby waives all claims for damages  which
may be caused by the entry of Landlord and taking possession
of  the  premises or removing and storing the furniture  and
property  and  hereby agrees to indemnify and save  Landlord
harmless   from  any  loss,  costs,  damages  or   liability
occasioned thereby, and no such entry shall be considered or
construed to be a forcible entry.  Should Landlord elect  to
enter,   as   herein  provided,  or  should  Landlord   take
possession pursuant to legal proceedings or pursuant to  any
notice  provided by law, Landlord may terminate  this  lease
pursuant to paragraph (b) hereof.
         (b)  Terminate Tenant's right to possession of  the
premises at any time.  Acts of maintenance, efforts to relet
the premises, or the appointment of a receiver on Landlord's
initiative  to protect Landlord's interest under this  lease
shall  not  constitute a termination of  Tenant's  right  to
possession.   On  termination,  Landlord  may  recover  from
Tenant  (i) the worth at the time of the award of the unpaid
rent  that  had  been earned at the time of  termination  of
Tenant's right to possession of the premises; (ii) the worth
at  the  time of the award of the amount by which the unpaid
rent  that  would  have  been  earned  after  the  date   of
termination of Tenant's right to possession until  the  time
of award exceeds the amount of the loss of rent for the same
period   that  Tenant  proves  could  have  been  reasonably
avoided;  (iii) the worth at the time of the  award  of  the
amount by which the unpaid rent for the balance of the  term
after  the time of award exceeds the amount of the  loss  of
rent  for the same period that Tenant proves could have been
reasonably  avoided; and (iv) any other  amount,  and  court
costs,  necessary to compensate Landlord for  all  detriment
proximately caused by Tenant's default.  "The worth  at  the
time  of  the  award,"  as used in  (i)  and  (ii)  of  this
paragraph,  is  to be computed by allowing interest  at  the
rate of ten percent (10%) per annum.  "The worth at the time
of  the award" as referred to in (iii) of this paragraph  is
to  be  computed by discounting the amount at  the  discount
rate  of  the Federal Reserve Bank of San Francisco  at  the
time of the award, plus 1%.
         (c)   Continue this lease in full force and effect,
and  this  lease will continue in effect as long as Landlord
does  not  terminate  Tenant's  right  to  possession,   and
Landlord shall have the right to collect rent when due.
        (d)  Cure the default at Tenant's cost.  If Landlord
at any time, by any reason of Tenant's default, pays any sum
or  does  any act that requires the payment of any sum,  the
sum paid by Landlord shall be due immediately from Tenant to
Landlord  upon  demand by Landlord.  The sum, together  with
late  charges,  as provided in paragraph 2, above,  of  this
lease, shall be additional rent.
         (e)   Pursue  any  other remedy  now  or  hereafter
available  to Landlord under the laws or judicial  decisions
of the State of California.

     19.     Mortgages.  (35)

     20.     Landlord's Default.

         A.   In the event Landlord should become in default
in  any  payments  due  and payable  on  any  such  mortgage
described  in paragraph 19 hereof, Tenant is authorized  and
empowered after giving Landlord five (5) days prior  written
notice  of such default and Landlord's failure to cure  such
default, to pay any such delinquent items for and on  behalf
of  Landlord, and the amount of any item so paid  by  Tenant
for or on behalf of Landlord, together with any interest  or
penalty  required to be paid in connection therewith,  shall
be  payable  on  demand  by Landlord  to  Tenant;  provided,
however,  that Tenant shall not be authorized and  empowered
to  make  any  payment under the terms of this paragraph  20
unless  the item paid shall be superior to Tenant's interest
hereunder,  in  the event Tenant pays any mortgage  debt  in
full,  in accordance with this paragraph, it shall,  at  its
election, be entitled to the mortgage security by assignment
or subrogation.

       21.       Tenant's  Remedies.   Except  as  otherwise
specifically  provided in this lease, Tenant  hereby  waives
and  relinquishes  any  right  which  Tenant  may  have   to
terminate  this  lease or withhold rent on  account  of  any
damage,  condemnation, destruction or state of disrepair  of
the premises (including, without limiting the generality  of
the  foregoing,  those  rights under California  Civil  Code
1932(2), 1933(4), 1941 and 1942).

       22.      Mechanic's  Liens.   Tenant  shall  have  no
authority, express or implied, to create or place  any  lien
or  encumbrance of any kind or nature whatsoever upon, or in
any  manner  to  bind,  the  interest  of  Landlord  in  the
premises, or to charge the rentals payable hereunder for any
claim  in favor of any person dealing with Tenant, including
those  who  may furnish materials or perform labor  for  any
construction  or repairs, and each such claim  shall  affect
and  each  such  lien shall attach to, if at all,  only  the
leasehold  interest  granted to Tenant by  this  instrument.
Tenant covenants and agrees that it will pay or cause to  be
paid  all  sums legally due and payable by it on account  of
any  labor  performed or materials furnished  in  connection
with any work performed on the premises on which any lien is
or can be validly and legally asserted against its leasehold
interest  in  the premises or the improvements  thereon  and
that  it  will save and hold Landlord harmless from any  and
all  loss,  cost  or  expense based on  or  arising  out  of
asserted  claims  or liens against the leasehold  estate  or
against the right, title and interest of the Landlord in the
premises or under the terms of this lease.  Tenant will  not
permit  any mechanics' lien or liens to be placed  upon  the
premises  or any building or improvement thereon during  the
term  hereof,  and in case of the filing of  any  such  lien
Tenant  will  promptly pay same.  If  any  such  lien  shall
remain  in  force  and  effect for twenty  (20)  days  after
written  notice  thereof from Landlord to  Tenant,  Landlord
shall  have the right and privilege at Landlord's option  of
paying  and  discharging  the same or  any  portion  thereof
without  inquiry as to the validity thereof, and any amounts
so  paid,  including  expenses and applicable  late  charge,
shall  be  so additional rent hereunder due from  Tenant  to
Landlord  and  shall  be repaid to Landlord  immediately  on
rendition  of bill therefor.  Notwithstanding the foregoing,
Tenant shall have the right to contest any such lien in good
faith  and  with  all  due diligence so  long  as  any  such
contest,  or action taken in connection therewith,  protects
the  interest  of Landlord and Landlord's mortgagee  in  the
premises  and Landlord and any such mortgagee  are,  by  the
expiration of said twenty (20) days period, furnished  proof
of  such  protection, and indemnification by Tenant  against
any  loss, cost or expense related to any such lien and  the
contest  thereof,  satisfactory to  Landlord  and  any  such
mortgagee.

      23.      Sale by Landlord.  In the event the  original
Landlord  hereunder, or any successor owner of the premises,
shall  sell or convey the premises, Tenant agrees to  attorn
to  such  new  owner.  In the event of such  sale,  Landlord
shall  transfer to the new owner the balance of any security
deposit remaining after lawful deductions and, after  notice
to  Tenant  (36)  shall be relieved of all future  liability
with respect to such security deposit.

      24.     Attorneys' Fees.  If either Landlord or Tenant
commences or engages in, or threatens to commence or  engage
in,  an action by or against the other party arising out  of
or  in connection with this lease or the premises, including
but  not  limited to any action for recovered of rental  due
and  unpaid  (37) to recover possession or for  damages  for
breach of this lease, the prevailing party shall be entitled
to  have  and  recover  from  the  losing  party  reasonable
attorneys' fees and other costs incurred in connection  with
the action and in preparation for said action. (38)

      25.      Further Documents.  Upon Landlord's  request,
Tenant  agrees to modify this lease to meet the requirements
of   a   lender  selected  by  Landlord  who  demands   such
modification as a condition precedent to granting a loan and
placing  a deed of trust upon the building or land of  which
the  premises is a part, provided such modification does not
(1)  increase the minimum rent or percentage rent; (2) alter
the  term  of lease or any extended term; or (3)  materially
adversely affect Tenant's estate or right under this lease.

      26.      Waiver.   The  waiver by (39)  of  any  term,
covenant, agreement or condition herein contained shall  not
be  deemed  to be a waiver of any subsequent breach  of  the
same  or  any  other term, covenant, agreement or  condition
herein contained, nor shall any custom or practice which may
grow  up  between the parties in the administration of  this
lease  be construed to waive or to lessen the right of  (40)
to  insist upon the performance by (41) in strict accordance
with  all  of the provisions of this lease.  The  subsequent
acceptance of rent hereunder by Landlord shall not be deemed
to  be  a  waiver or any preceding breach by Tenant  of  any
provisions, covenant, agreement or condition of this  lease,
other than the failure of Tenant to pay the particular  rent
so  accepted,  regardless of Landlord's  knowledge  of  such
preceding breach at the time of acceptance of such rent.

      27.     Notices.  Each provision of this instrument or
of any applicable governmental laws, ordinances, regulations
and  other  requirements  with  reference  to  the  sending,
mailing  or  delivery of any notice or  the  making  of  any
payment  by  Landlord  to Tenant or with  reference  to  the
sending, mailing or delivery of any notice or the making  of
any  payment  by Tenant to Landlord shall be  deemed  to  be
complied with when and if the following steps are taken:

        (a)  All payments required to be made by Landlord to
Tenant  hereunder shall be payable to Tenant at the  address
hereinbelow  set forth or at such other address as  Landlord
may specify from time to time by written notice delivered in
accordance herewith.
        (b)  All payments required to be made by Landlord to
Tenant  hereunder shall be payable to Tenant at the  address
hereinbelow set forth, or at such other address  within  the
continental United States as Tenant may specify from time to
time by written notice delivered in accordance herewith.
        (c)  Any notice or document required or permitted to
be  delivered  hereunder  shall be deemed  to  be  delivered
whether  actually  received or not  (42)  deposited  in  the
United States Mail, postage prepaid, Certified or Registered
Mail,  addressed  to the parties hereto  at  the  respective
addresses  set out below, or at such other address  as  they
have  theretofore specified by written notice  delivered  in
accordance herewith:

        LANDLORD:                     TENANT:
     TCLW/Fullerton                   Nelco Products, Inc.
     a general partnership            a Delaware Corporation
     17941 Fitch                      1411 Orangethorpe
     Irvine, California               Fullerton, California
(43)
If  and when included within the term "Landlord," as used in
this  instrument, there are more than one  person,  firm  or
corporation, all shall jointly arrange among themselves  for
their  joint  execution  of such a  notice  specifying  some
individual at some specific address (44) for the receipt  of
notices  and  payments  to Landlord; if  and  when  included
within the term "Tenant," as used in this instrument,  there
are  more  than one person, firm or corporation,  all  shall
jointly  arrange among themselves for their joint  execution
of such a notice specifying some individual at some specific
address within the continental United States for the receipt
of  notices  and  payments to Tenant.  All parties  included
within  the  terms  "Landlord" and  "Tenant,"  respectively,
shall  be  bound  by  notices given in accordance  with  the
provisions of this paragraph to the same effect as  if  each
had received such notice.

      28.      Entire  Agreement.  This lease  contains  the
entire agreement between the parties respecting the lease of
the premises to Tenant.

     29.     Time of the Essence.  Time is of the essence of
this lease.

     30.     Miscellaneous.

         A.  Words of any gender used in this lease shall be
held and construed to include any other gender, and words in
the  singular  number shall be held to include  the  plural,
unless the context otherwise requires.
          B.    The  terms,  provisions  and  covenants  and
conditions contained in this lease shall apply to, inure  to
the  benefit of, and be binding upon, the parties hereto and
upon   their   respective   heirs,  legal   representatives,
successors and permitted assigns, except as otherwise herein
expressly  provided.  Each party agrees to  furnish  to  the
other,  promptly upon demand, a corporate resolution,  proof
of  due  authorization  by partners,  or  other  appropriate
documentation evidencing the due amortization of such  party
to enter into this lease.
         C.   The  captions inserted in this lease  are  for
convenience  only and in no way define, limit  or  otherwise
describe the scope or intent of this lease, or any provision
hereof,  or  in  any way affect the interpretation  of  this
lease.
        D.  (45)
         E.   This  lease  may  not be altered,  changed  or
amended  except by an instrument in writing signed  by  both
parties hereto.
         F.   All  obligations of Tenant (46) hereunder  not
fully  performed as of the expiration or earlier termination
of  the  term of this lease shall survive the expiration  or
earlier  termination of the term hereof,  including  without
limitation all payment obligations with respect to taxes and
insurance  and all obligations concerning the  condition  of
the premises.  Upon the expiration or earlier termination of
the  term hereof, and prior to Tenant vacating the premises.
Landlord  and Tenant shall jointly inspect the premises  and
Tenant  shall  pay  to  Landlord  any  amount  estimated  by
Landlord as necessary to put the premises, including without
limitation  all  heating  and air conditioning  systems  and
equipment  therein, in good (47).  Tenant shall also,  prior
to  vacating  the premises, pay to Landlord the  amount,  as
estimated by Landlord, of Tenant's obligation hereunder  for
real  estate  taxes and insurance premiums for the  year  in
which  the  lease expires or terminates.  All  such  amounts
shall  be  used  and held by Landlord for  payment  of  such
obligations  of Tenant hereunder, with Tenant  being  liable
for  any  additional costs therefor upon demand by Landlord,
or  with any excess to be returned to Tenant after all  such
obligations have been determined and satisfied, as the  case
may be (48).  Any security deposit held by Landlord shall be
credited  against  the amount payable by Tenant  under  this
paragraph 30F.
         G.   If  any clause or provision of this  lease  is
illegal,  invalid or unenforceable under present  or  future
laws  effective during the term of this lease, then  and  in
that  event, it is the intention of the parties hereto  that
the  remainder of this lease shall not be affected  thereby,
and  it  is also the intention of the parties to this  lease
that  in lieu of each clause of provision of this lease that
is  illegal, invalid or unenforceable, there be added  as  a
part of this lease contract a clause or provision as similar
in terms to such illegal, invalid or unenforceable clause or
provisions  as  may  be possible and  be  legal,  valid  and
enforceable.
         H.  Because the premises are on the open market and
are presently being shown, this lease shall be treated as an
offer  with  the premises being subject to prior  lease  and
such  offer  subject  to  withdrawal  or  non-acceptance  by
Landlord or to other use of the premises without notice, and
this  lease shall not be valid or binding unless  and  until
the  lease  is accepted by Landlord in writing and  a  fully
executed copy is delivered to both parties hereto.
         I.   Paragraph  I  and Exhibit "A"  of  this  lease
notwithstanding, the "premises," and Tenant's  estate  under
this  lease, do not include any right, title or interest  in
water,  oil,  gas  or other hydrocarbons, or  other  mineral
rights,  all of which are excepted and reserved to  Landlord
with  the  sole  and  exclusive right in Landlord  to  sell,
lease,  assign or otherwise transfer the same,  but  without
any  right of Landlord or any such transferee to enter  upon
the  surface  of the property described in said Exhibit  "A"
during  the term of this lease except as otherwise expressly
provided elsewhere in this lease.
         J.   All  references  in this lease  to  "the  date
hereof"  or similar references shall be deemed to  refer  to
the  last date, i point of time, on which all parties hereto
have executed this lease.

     31.     Additional Provisions.

        Those additional provisions set forth in Exhibit "C"
attached hereto are hereby incorporated by this reference as
if fully set forth herein. (49-54)


       IN  WITNESS  WHEREOF,  this  lease  is,  EXECUTED  BY
LANDLORD, this 16th day of August, 1983.

                            TCLW/Fullerton
                            Crow Fullerton
                            By: Clifton K. Chang
                                General Partner

Executed by Tenant, this 22nd day of August, 1983.

                            NELCO PRODUCTS, INC.
                            By: E.P. Smoot
                                President






















































EXHIBIT  "C"  TO LEASE-DATED AUGUST 16, 1983  BETWEEN  NELCO
PRODUCTS, INC., AS
("TENANT") AND TCLW/FULLERTON, AS("LANDLORD"):

       1.before the end of the ten (10) day grace period  in
       paragraph 16 (a) of the Lease.

       2.five percent (5%)

       3.in an interest bearing account

       4.Provided  Tenant is not in default  of  the  Lease,
       $12,397.00  of  the  security deposit  plus  interest
       thereon  shall be released to Tenant on September,30,
       1984

       5.manufacturing,

       6.Provided  that such required improvements  are  not
       necessary  by nature of Tenant's use of the premises,
       then:

             1)  If  the  costs  are less  than  $10,000.00,
          Landlord  and Tenant shall each bear one-half  the
          cost of such improvements.

              2)   If  the  costs  exceed  $10,000.00,  then
          Landlord shall have the option of paying the  cost
          or terminating the Lease.

             3)  If  the  Landlord elects to  terminate  the
          Lease, Tenant shall have the choice of paying  the
          cost of improvements or terminating the Lease.

             4)  In  the  event neither Landlord  or  Tenant
          elects   to   pay  the  cost,  then  Lease   shall
          terminate    when   the   appropriate   government
          authority  forces  Tenant  to  move  out  of   the
          facility.

             5)  In  the event Tenant and Landlord  mutually
          agree   to  contest  the  installation   of   such
          improvements,  then  the cost  of  contesting  the
          governmental  regulation  shall  be  split  up  to
          $10,000.00.

7. provided such improvements are

8. not  earlier  than fifteen (15) nor later than  five  (5)
   days before each semi-annual delinquency date.

9. Notwithstanding  the  foregoing,  Tenant  shall  not   be
   liable  for the payment of any federal, state, county  or
   municipal  income  or  franchise taxes  or  an  taxes  or
   license  fees  imposed  on  the  collection  of  rent  or
   measured  by  the amount of rent, unless  such  taxes  or
   fees  are  a  substitution in whole or in part  for  real
   estate taxes.

10.Tenant  shall  bear  the cost of  tax  increases  due  to
   improvements within its space, and Tenant shall not  bear
   the  cost  of tax increases from improvements  for  other
   tenants  in  the building.  To the extent taxes  increase
   due  to  ownership changes, then Landlord shall bear  the
   cost  of  such  tax increases to the end of  the  current
   least  term  or option period, after which the  increases
   shall  be  Tenant's  responsibility  in  the  next  lease
   option period.

11.assumes the duty

12.Notwithstanding  anything to the  contrary  contained  in
   subparagraph  1A  and this paragraph  5,  Landlord  shall
   repair  or  cause to be repaired all structural  portions
   of  the  building during the lease term, and  during  the
   first  two years of the lease term (a) the common  sewage
   line  and the common water line and, (b) the roof of  the
   building,  unless  the  need for  any  of  the  foregoing
   repairs is caused by Tenant, in which event Tenant  shall
   be solely responsible for such repairs.

13.,  Landlord's  consent  not to be unreasonably  withheld,
   and  such  consent or dissent to be provided within  five
   (5)  working days of delivery of plans and