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                                                                   EXHIBIT 10.32
                                2006-1 AMENDMENT
                                     TO THE
                                 STEELCASE INC.
                           RESTORATION RETIREMENT PLAN
                         (EFFECTIVE AS OF MARCH 1, 1998)
                            ------------------------

                  This 2006-1 Amendment to the STEELCASE INC. RESTORATION
RETIREMENT PLAN ("Plan") is adopted by Steelcase Inc. ("Employer"). The
amendment is effective as of March 1, 1998, except as otherwise indicated.

                  Pursuant to Section 7.1 of the Plan, Employer amends the Plan
as follows:

                                       A.

                  The heading and the first sentence of Section 6.2 are amended
as follows:

                  6.2      PAYMENT OF PRE-2005 CREDITS.

                           (i) During Life. The vested portion of the
Participant's Account attributable to amounts treated as deferred prior to
January 1, 2005 shall be paid or begin to be paid on or about the April 1
following the Fiscal Year in which separation from service occurs.

                                       B.

                  A new Section 6.2(B) is added as follows:


                           (B)      PAYMENT OF POST-2004 CREDITS.


                                    (i) During Life. The vested portion of the
                  Participant's Account attributable to amounts treated as
                  deferred on or after January 1, 2005 shall be paid or begin to
                  be paid on or about the April 1 following the Fiscal Year in
                  which separation from service occurs. A Participant may elect
                  to have the payment made in either of the following ways or
                  any combination thereof:


                                            (a) In one lump sum, or


                                            (b) In annual installments over four
                           years using the "declining digits" method (i.e., the
                           first payment is 1/4 of the vested portion of the
                           Account balance, the second 1/3 of the remaining
                           vested


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                           balance, the third 1/2 of the remaining vested
                           balance and the fourth the entire remaining vested
                           balance).


                                            The Participant's election under
                           this Section shall be filed in writing with the
                           Committee. The Participant's election shall be
                           effective if filed with the Committee by the December
                           31 preceding the Plan Year in which the amount is
                           earned by the Participant. If no timely election is
                           made by a Participant, payment shall be made in one
                           lump sum payment.


                                    (ii) Death. In the event of death of a
                  Participant before payment of all benefits due, any amount
                  remaining of the vested portion of the Participant's Account
                  will be made to the Participant's Beneficiary in a single lump
                  sum or in annual installments over a four year period, using
                  the declining digits method, provided the Participant so
                  elected in accordance with subsection (i) above.


                                    (iii) Key Employees. Notwithstanding the
                  preceding provisions of this Section 6.2(b), no payment shall
                  be made to a "key employee," as defined in Internal Revenue
                  Code Section 416(i) for at least 6 months after such key
                  employee's separation from service with Employer unless such
                  payment is specifically permitted by Treasury regulations
                  issued under the American Jobs Creation Act of 2004.

                                       C.

                  A new Section 8.9 is added as follows:

                  8.9      AMERICAN JOBS CREATION ACT OF 2004.

                  Notwithstanding any provisions of the Plan to the contrary,
the Plan will be operated in compliance with Internal Revenue Code Section 409A
with respect to amounts treated as deferred on or after January 1, 2005.

                                       D.

                  In all other respects, the Plan is unchanged.

                  IN WITNESS OF WHICH, Employer executes this 2006-1 Amendment
to the Plan.


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                                 STEELCASE INC.


Dated:  January 20, 2005                   By  /s/ Nancy W. Hickey
                --                            ------------------------
                                              Nancy W. Hickey

                                              Its Senior Vice President, Chief
                                              Administrative Officer



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