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FIRST SECURITY BANK                                    Modification Agreement

First Security Bank, N.A. ("Lender") has extended credit (the "Loan") to Mity-
Lite, Inc. (individually and collectively "Borrower") pursuant
to a promissory note dated October 27, 1995 (the "Note") in the stated
principal amount of $2,000,000.00.  The Loan is unsecured.

The Note and any loan agreements, guaranties, subordinations, Collateral
Documents, and other instruments and documents executed in connection
therewith, together with any previous modifications to any of these
instruments or documents, shall be referred to as the "Loan Documents."

Borrower has requested certain modifications to the Loan Documents and
Lender is willing to grant such modifications on the following terms
and conditions:

     1.  Provided that all conditions stated herein are satisfied, the terms 
         of the Loan Documents are hereby modified as follows:

         MODIFICATIONS TO THE TERMS OF THE NOTE:

         The maturity date of the Note is extended to October 25, 1998

         This Agreement does not constitute a repayment or extinguishment of
         the Note, but only a modification thereof.

     2.  As preconditions to the terms of this Agreement, Borrower shall
         complete or provide the following:

         Borrower shall pay or shall have paid all reasonable fees, costs, and
         expenses, of whatever kind or nature, incurred by Lender in 
         connection with this Agreement, including but not limited to 
         attorney's fees, lien search fees, title reports and policies, 
         and recording and filing fees.

         Borrower shall pay a Modification fee in the amount of $100.00 at
         time of closing.

     3.  It is the intention and agreement of Borrower and Lender that:  (i) 
         all collateral security in which Lender has acquired a security 
         interest or other lien pursuant to the Loan Documents shall 
         continue to serve as collateral security for payment and 
         performance of all the obligations of the Borrower under the 
         Loan Documents, and (ii) all agreements, representations, 
         warranties, and covenants contained in the Loan Documents are 
         hereby reaffirmed in full by Borrower except as specifically 
         modified by this Agreement.


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     4.  Borrower hereby acknowledges that:  (i) the Loan Documents are in
         full force and effect, as modified by this Agreement, and (ii) by
         entering into this Agreement, Lender does not waive any existing 
         default or any default hereafter occurring or become obligated to 
         waive any condition or obligation under the Loan Documents.

     5.  Borrower hereby acknowledges that Borrower has no claim, demand,
         lawsuit cause of action, claim for relief, remedy, or defense against
         enforcement of the Loan Documents that could be asserted against
         Lender, its affiliates, directors, officers, employees, or agents,
         whether known or unknown, for acts, failures to act (whether such act
         or failure to act is intentional or negligent), representations,
         commitments, statements or warranties, including without limitation
         any such conduct arising out of or in any way connected with the Loan
         Documents.  Notwithstanding the foregoing, Borrower hereby 
         waives, releases, and relinquishes any and all claims, demands,
         lawsuits, causes of action, claims for relief, remedies, or defenses
         against enforcement of the Loan Documents that could be asserted 
         against Lender, its affiliates, directors, officers, employees, or
         agents, whether known or unknown.

     6.  In addition to this Agreement, the Loan Documents, and any
         additional documents that this Agreement requires, this finance
         transaction may include other written closing documentation such as
         resolutions, waivers, certificates, financing statements, filings,
         statements, closing or escrow instructions, loan purpose statements,
         and other documents that Lender may customarily use in such
         transactions.  Such documents are incorporated herein by this
         reference.  All the documents to which this paragraph makes reference
         express, embody, and supersede any previous understandings, 
         agreements, or promises (whether oral or written) with respect 
         to this finance transaction, and represent the final expression of 
         the agreement between Lender and Borrower, the terms and conditions
         of which cannot hereafter be contradicted by any oral understanding 
         (if any) not reduced to writing and identified above.

FINAL AGREEMENT.  Borrower understands that the loan documents signed in
connection with this loan are the final expression of the agreement between
Lender and Borrower and may not be contradicted by evidence of any alleged
oral agreement.

Effective as of October 25, 1997
LENDER:

First Security Bank, N.A.
/s/ Arthur E. Newell
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Arthur E. Newell, Assistant Vice President

BORROWER:
Mity-Lite, Inc.
/s/ Gregory L. Wilson
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Gregory L. Wilson, President