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                                                                   EXHIBIT 10.48

                                 FIRST AMENDMENT
                                     TO THE
              LEAR CORPORATION EXECUTIVE SUPPLEMENTAL SAVINGS PLAN
               (AS AMENDED AND RESTATED EFFECTIVE JANUARY 1, 2004)

      The Lear Corporation Executive Supplemental Savings Plan (As Amended and
Restated Effective January 1, 2004) is amended, effective November 10, 2005, in
the following particulars:

            1. By adding the following Section 1.2A:

            "'Average Interest Rate' means the average of the 10-year Treasury
      Note rates, as published in the Wall Street Journal Midwest edition, in
      effect as of the first business day of each of the four calendar quarters
      preceding such calendar year (e.g., for 2006, the Average Interest Rate
      shall be the average of the 10-Year Treasury Note Rates in effect on
      January 3, 2005, April 1, 2005, July 1, 2005, and October 3, 2005)."

            2. By deleting the first paragraph of Section 3.1 and replacing it
      with the following:

            "The aggregate of the amounts of Deferred Compensation and deemed
      earnings on such amounts shall be paid to the participant or his or her
      beneficiary, as applicable, from the general assets of the Corporation in
      accordance with this Plan and related election forms. Deemed earnings with
      respect to Deferred Compensation shall be credited monthly at the monthly
      compound equivalent of the Prime Rate plus 1% in effect at the beginning
      of each calendar quarter. Effective January 1, 1998, the interest rate
      will be credited monthly at the monthly compound equivalent of the Prime
      Rate in effect at the beginning of each calendar quarter. The Prime Rate
      shall be the prime rate as published in the Wall Street Journal Midwest
      edition showing such rate in effect as of the first business day of each
      calendar quarter. Effective January 1, 2006, deemed earnings with respect
      to Deferred Compensation shall be credited monthly at the monthly compound
      equivalent of the Average Interest Rate.

            "A bookkeeping account shall be maintained for each affected
      participant to record the amount of such Deferred Compensation and deemed
      earnings thereon. Participants are always 100 percent vested in their
      Deferred Accounts."

            2. By deleting Section 3.3 and replacing it with the following:

            "A bookkeeping account shall be established on behalf of each
      participant in the Plan, which shall be credited with the excess, if any,
      of (i) the amount of employer matching contributions which would have been
      made on behalf of a

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      participant had the participant's Deferred Compensation been contributed
      to the Savings Plan (without regard to any refunds of participant
      contributions required under the Code, or the effects of Code Sections
      401(a)(17), 402(g) or 415), over (ii) actual employer matching
      contributions under the Savings Plan. The Savings Make-up Account shall be
      credited monthly with deemed investment earnings at the monthly compound
      equivalent of the Prime Rate plus 1% in effect at the beginning of each
      calendar quarter. Effective January 1, 1998, the interest rate will be
      credited monthly at the monthly compound equivalent of the Prime Rate in
      effect at the beginning of each calendar quarter. The Prime Rate shall be
      the prime rate as published in the Wall Street Journal Midwest edition
      showing such rate in effect as of the first business day of each calendar
      quarter. Effective January 1, 2006, deemed earnings with respect to
      Deferred Compensation shall be credited monthly at the monthly compound
      equivalent of the Average Interest Rate.

            "A participant is vested in his or her Savings Make-up Account after
      three years of Service (as defined in the Pension Plan)."

            3. By deleting Section 3.4 and replacing it with the following:

            "A bookkeeping account shall be established on behalf of each
      participant in the Plan, which shall be credited with the excess, if any,
      of (i) the amount of employer matching contributions which would have been
      made on behalf of a participant had the participant's deferred
      compensation under the MSPP been contributed to the Savings Plan (without
      regard to any refunds of participant contributions required under the
      Code, or the effects of Code Sections 401(a)(17), 402(g) or 415), up to,
      but not exceeding the rate at which the participant contributed to the
      Savings Plan for such year, over (ii) actual employer matching
      contributions under the Savings Plan. The MSPP Make-up Account shall be
      credited monthly with deemed investment earnings at the monthly compound
      equivalent of the Prime Rate plus 1% in effect at the beginning of each
      calendar quarter. Effective January 1, 1998, the interest rate will be
      credited monthly at the monthly compound equivalent of the Prime Rate in
      effect at the beginning of each calendar quarter. The Prime Rate shall be
      the prime rate as published in the Wall Street Journal Midwest edition
      showing such rate in effect as of the first business day of each calendar
      quarter. Effective January 1, 2006, deemed earnings with respect to
      Deferred Compensation shall be credited monthly at the monthly compound
      equivalent of the Average Interest Rate.

            "A participant is vested in his or her MSPP Make-up Account after
      three years of Service (as defined in the Pension Plan)."

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