# UNITED STATES SECURITIES AND
EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

[X] QUARTERLY REPORT
PURSUANT TO SECTION 13 OR 15(d)OF THE SECURITIES
EXCHANGE ACT OF 1934

FOR THE QUARTERLY PERIOD
ENDED October 1, 2005

OR

[ ] TRANSITION REPORT
PURSUANT TO SECTION 13 OR 15(d)OF THE SECURITIES
EXCHANGE ACT OF 1934

For the Transition
Period From ____________________To ____________________

Commission File Number
000-01859

KNAPE & VOGT
MANUFACTURING COMPANY (Exact name of
registrant as specified in its charter)

|Michigan                
               (State of Incorporation)        
2700 Oak Industrial Drive, NE
                Grand Rapids, Michigan         
       (Address of principal executive offices) | 38-0722920
(IRS Employer Identification No.)
              49505
           (Zip Code)
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --------------------------------------------------------------------------------------

(616) 459-3311
(Telephone Number)

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 [__]

Indicate
by check mark whether the registrant is an accelerated filer (as defined in Rule 12b-2 of
the Securities Exchange Act).

YES [__] NO [ X ]

Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the
Securities Exchange Act).

YES [__] NO [ X ]

As
of October 28, 2005, Knape & Vogt Manufacturing Company had 2,542,217 shares of Common
Stock outstanding and 1,968,288 shares of Class B Common Stock outstanding.

---



# Forward-Looking
Statements

The
matters discussed in this Quarterly Report on Form 10-Q include forward-looking statements
about the plans, strategies, objectives, goals, estimates, projections, or expectations of
the industry, economics, or the Company itself. Statements, including without limitation,
those related to: future revenue, earnings, margins, growth, cash flows, operating
measurements, tax rates and tax benefits; expected economic returns; projected operating
results or dividend rates; future strength of the Company; future pension costs; future
new product sales; future marketing investments; and market risk are forward-looking
statements. In addition, forward-looking statements are identifiable by words or phrases
indicating that Knape & Vogt or its management, expects,
anticipates, believes, estimates,
forecasts, intends, is likely, projects,
plans, forecasting, optimistic, confident,
opinion, or has goals, objectives, or
strategies, that a particular occurrence or event will,
may, could, should, or will likely result
in the future, that a trend is toward a particular result or occurrence, or
other stated expectations. These statements are not guarantees of future performance and
involve certain risks, uncertainties, and assumptions that are difficult to predict with
respect to timing, extent, and likelihood. Undue reliance should not be placed on these
forward-looking statements, which speak only as of the date of this Quarterly Report.

Besides
risks and uncertainties described in forward-looking statements contained in this
Quarterly Report on Form 10-Q, Annual Report on Form 10-K for the year ended July 2, 2005
and other reports filed with the Securities and Exchange Commission, there are several
important factors that may cause actual results to materially differ, including our
ability to:

| |  | Improve
sales growth;
| | - | ---------------------

| |  | Increase
gross margin;
| | - | ----------------------

| |  | Control
the price of raw materials;
| | - | -----------------------------------

| |  | Reduce
operating costs;
| | - | -----------------------

| |  | Maintain/implement
foreign sourcing;
| | - | ------------------------------------

| |  | Sell
assets classified as held for sale on favorable terms;
| | - | -----------------------------------------------------------

| |  | Continue
to meet the terms of our debt covenants; and
| | - | -----------------------------------------------------

| |  | Achieve
other plans, strategies, objectives, goals, or expectations described in this Quarterly
Report.
| | - | -------------------------------------------------------------------------------------------------------

| | Our
operating expenses may be affected by unexpected costs associated with, among other
factors:
| | ------------------------------------------------------------------------------------------------

| |  | Future
business acquisitions;
| | - | -----------------------------

| |  | Business
and asset divestures;
| | - | ------------------------------

| |  | Increased
transportation or fuel costs;
| | - | ---------------------------------------

| |  | Changes
in consumer preferences or spending patterns;
| | - | -----------------------------------------------------

| |  | Losses
or financial difficulties of customers and suppliers;
| | - | ------------------------------------------------------------

| |  | Changes
in accounting policies, practices, or estimates;
| | - | --------------------------------------------------------

| |  | Changes
in federal, state or local tax laws, regulations, and interpretations.
| | - | ------------------------------------------------------------------------------

Forecasted
sales are subject to competition from many sources. Competitive pressures in these and
other business segments may result in unexpected reductions in sales volumes, product
prices or service fees. The future costs for pension and postretirement benefit costs may
be adversely affected by changes in actuarial assumptions and methods, investment return
and the group of participants covered. Our marking and merchandising programs may not
generate the sales we anticipate. Our asset impairment and exit cost provisions are
estimates and actual costs may be more or less than these estimates.

This
section is intended to provide meaningful cautionary statements for purposes of the safe
harbor provisions of the Private Securities Litigation Reform Act of 1995. Historical
operating results are not necessarily indicative of the results that may be expected in
the future. New risks emerge from time-to-time, that may cause actual results to differ
materially from those contained in any forward-looking statements. This should not be
construed as a complete list of all factors that could adversely affect our expected
consolidated financial position, results of operations or liquidity. The Company
undertakes no obligation to update or change forward-looking statements, whether as a
result of new information, future events, or other information that we obtain after the
date of this Quarterly Report.

1

---



# KNAPE & VOGT
MANUFACTURING COMPANY AND SUBSIDIARIES PART I. FINANCIAL
INFORMATION ITEM 1. FINANCIAL STATEMENTS CONDENSED
CONSOLIDATED BALANCE SHEETS

|                                                                 | (Unaudited)October 1, 2005 | July 2, 2005
|---------------------------------------------------------------- | -------------------------- | ------------
|                                                                 |                            |             
|Assets                                                           |                            |             
|Current assets                                                   |                            |             
|Cash and equivalents                                             |                            |             
|Accounts receivable, net                                         |                            |             
|Inventories, including consignment inventory (Note 5)            |                            |             
|Prepaid expenses and other current assets                        |                            |             
|Assets held for sale                                             |                            |             
|                                                                 |                            |             
|Total current assets                                             |                            |             
|                                                                 |                            |             
|                                                                 |                            |             
|Property, plant and equipment                                    |                            |             
|Less accumulated depreciation                                    |                            |             
|                                                                 |                            |             
|Net property, plant and equipment                                |                            |             
|                                                                 |                            |             
|                                                                 |                            |             
|Goodwill, net of amortization                                    |                            |             
|Prepaid pension cost                                             |                            |             
|Other assets                                                     |                            |             
|                                                                 |                            |             
|                                                                 |                            |             
|                                                                 |                            |             
|                                                                 |                            |             
|Liabilities and Stockholders' Equity                             |                            |             
|Current liabilities                                              |                            |             
|Accounts payable                                                 |                            |             
|Accrued income taxes                                             |                            |             
|Accrued compensation                                             |                            |             
|Accrued customer rebates and cooperative advertising             |                            |             
|Other                                                            |                            |             
|                                                                 |                            |             
|Total current liabilities                                        |                            |             
|                                                                 |                            |             
|Other retirement benefits                                        |                            |             
|Long-term debt and capital leases                                |                            |             
|Deferred income taxes                                            |                            |             
|Interest rate swap and other long-term liabilities               |                            |             
|                                                                 |                            |             
|Total liabilities                                                |                            |             
|                                                                 |                            |             
|                                                                 |                            |             
|Stockholders' Equity                                             |                            |             
|Common stock (Common - 2,486,425 and 2,482,663 shares issued and |                            |             
|outstanding, Class B common - 2,024,080 and 2,027,842 shares     |                            |             
|issued and outstanding)                                          |                            |             
|Preferred stock -unissued                                        |                            |             
|Additional paid-in capital                                       |                            |             
|Accumulated other comprehensive loss                             |                            |             
|Retained earnings                                                |                            |             
|                                                                 |                            |             
|Total stockholders' equity                                       |                            |             
|                                                                 |                            |             
|                                                                 |                            |             
|                                                                 |                            |             

See accompanying notes
to consolidated financial statements.

2

---



# KNAPE & VOGT
MANUFACTURING COMPANY AND SUBSIDIARIES

CONDENSED CONSOLIDATED
STATEMENTS OF INCOME(Unaudited)

|                                             | Three Months
Ended
|-------------------------------------------- | ------------------
|                                             |                   
|                                            
|                                             |                   
|Net sales                                    |                   
|                                             |                   
|Cost of sales                                |                   
|                                             |                   
|Gross profit                                 |                   
|                                             |                   
|Selling, general and administrative expenses |                   
|                                             |                   
|Restructuring expense                        |                   
|                                             |                   
|Operating income                             |                   
|                                             |                   
|Interest and other expenses, net             |                   
|                                             |                   
|Income before income taxes                   |                   
|                                             |                   
|Income taxes                                 |                   
|                                             |                   
|Net income                                   |                   
|                                             |                   
|Basic and diluted earnings per share         |                   
|                                             |                   
|Weighted average shares outstanding          |                   
|                                             |                   
|Cash dividend - common stock                 |                   
|                                             |                   
|Cash dividend - Class B common stock         |                   

See accompanying notes
to consolidatedfinancial statements.

3

---



# KNAPE & VOGT
MANUFACTURING COMPANY AND SUBSIDIARIES

CONDENSED CONSOLIDATED
STATEMENT OF STOCKHOLDERS EQUITY(Unaudited)

|                                            | Common stock | Additional paid-in capital | Accumulated other comprehensive loss | Retained earnings | Total
|------------------------------------------- | ------------ | -------------------------- | ------------------------------------ | ----------------- | -----
|                                           
|Balance, July 2, 2005                       |              |                            | $                                    | 9,021,010         |      
|                                            |              |                           
|Comprehensive income                        |              |                           
|Net income                                  |              |                            |                                      | -                 |      
|Foreign currency translation     adjustment |              |                            |                                      | -                 |      
|Gain on derivative instrument               |              |                            |                                      | -                 |      
|                                            |              |                            |                                      |                  
|Other comprehensive income                  |              |                            |                                      | -                 |      
|                                            |              |                            |                                      |                   |      
|Comprehensive income                        |              |                            |                                      |                   |      
|                                            |              |                            |                                      |                   |      
|Cash dividends                              |              |                            |                                      | -                 |      
|                                           
|Balance, October 1, 2005                    |              |                            | $                                    | 9,021,010         |      
|                                           

See accompanying notes to
consolidated financial statements.

4

---



# KNAPE & VOGT
MANUFACTURING COMPANY AND SUBSIDIARIES

CONDENSED CONSOLIDATED
STATEMENTS OF CASH FLOWS(Unaudited)

|                                                     | Three Months Ended
|---------------------------------------------------- | ------------------
|                                                     |                   
|                                                    
|                                                     |                   
|Operating Activities:                                |                   
|Net income                                           |                   
|Non-cash items:                                      |                   
|Depreciation and amortization                        |                   
|Deferred income taxes                                |                   
|Change in retirement plan cost                       |                   
|Other                                                |                   
|Changes in operating assets and liabilities:         |                   
|Accounts receivable                                  |                   
|Inventories                                          |                   
|Other current assets                                 |                   
|Accounts payable and accrued expenses                |                   
|                                                     |                   
|Net cash provided by (used for) operating activities |                   
|                                                     |                   
|                                                     |                   
|Investing Activities:                                |                   
|Additions to property, plant and equipment           |                   
|Other                                                |                   
|                                                     |                   
|Net cash used for investing activities               |                   
|                                                     |                   
|                                                     |                   
|Financing Activities:                                |                   
|Dividends paid                                       |                   
|Borrowings on long-term debt                         |                   
|Payments on long-term debt and capital leases        |                   
|                                                     |                   
|Net cash provided by financing activities            |                   
|                                                     |                   
|                                                     |                   
|Effect of Exchange Rate Changes on Cash              |                   
|                                                     |                   
|Net Increase (Decrease) in Cash and Equivalents      |                   
|                                                     |                   
|Cash and equivalents, beginning of year              |                   
|                                                     |                   
|Cash and equivalents, end of period                  |                   
|                                                     |                   
|                                                     |                   
|Cash Paid During the Period - interest               |                   
|- income taxes                                       |                   

See accompanying notes
to consolidated financial statements.

5

---



# KNAPE & VOGT
MANUFACTURING COMPANY AND SUBSIDIARIES

NOTES TO CONDENSED
CONSOLIDATED FINANCIAL STATEMENTS(Unaudited)

# Note 1  Summary of
Significant Accounting Policies

The
condensed consolidated financial statements have been prepared by Knape & Vogt
Manufacturing Company (the Company or KV), without audit, in
accordance with accounting principles generally accepted in the United States of America
for interim financial information and with the instructions to Form 10-Q and Article 10 of
Regulation S-X. Accordingly, they do not include all of the information and footnotes
required by accounting principles generally accepted in the United States of America for
complete financial statements. Management believes that the disclosures made in this
document are adequate so as not to make the information presented misleading. Operating
results for the three-month period ended October 1, 2005, are not necessarily indicative
of the results that may be expected for the fiscal year ending July 1, 2006. It is
suggested that these condensed financial statements be read in conjunction with the
financial statements and notes thereto included in the Companys Form 10-K for the
year ended July 2, 2005.

The
Company utilizes a 52- or 53-week fiscal year, which ends on the Saturday nearest the end
of June. The fiscal years ending July 1, 2006 and July 2, 2005 contain 52 weeks. The
three-month periods ended on October 1, 2005 and October 2, 2004 each contain 13 weeks.

Foreign Currency         The
functional currency for the Companys foreign subsidiaries is the local currency. The
accounts of the foreign subsidiaries are translated into U.S. dollars in accordance with
Statement of Financial Accounting Standards (SFAS) No. 52. Current assets and liabilities
are translated at end of period exchange rates, while long-term assets and liabilities are
translated at historical month-end rates. Income and expense accounts are translated at
average exchange rates in effect during the year. Translation adjustments resulting from
fluctuations in the exchange rates are recorded in accumulated other comprehensive income,
a separate component of stockholders equity. Gains and losses from foreign currency
transactions, such as those resulting from the settlement of foreign receivables or
payables are included in the consolidated statements of operations. Foreign currency
exchange net losses were $23,589 and $5,950 for the three months ended October 1, 2005 and
October 2, 2004, respectively.

Revenue Recognition        The
Company records revenue when title to the product and risk of ownership passes to the
buyer. Sales are shown net of returns, discounts and any other form of sales incentive,
including cooperative advertising, rebates and merchandising displays. In certain
circumstances, the Company provides buyback programs and markdown allowances to its
customers. These amounts are fixed at the start of the contract period with the customer
and accounted for in accordance with Statement of Position No. 93-7, Reporting on
Advertising Costs and Emerging Issues Task Force Issue No. 01-9, Accounting
for Consideration Given by a Vendor to a Customer. The cost of these programs are
either expensed at the time of the initial shipment of the goods or are expensed on a
prorated basis over the sales of the contract, if the Company has a written commitment
from the customer.

Stock Based Compensation         Effective
July 3, 2005, the Company adopted the provisions of Statement of Financial Accounting
Standards (SFAS) No. 123, Share-Based Payment. The Company measures the
cost of employee services received in exchange for an award of equity instruments based on
the grant-date fair value of the award, with such cost recognized over the applicable
vesting period. No options or other share-based payment has been granted this quarter. In
addition, all options issued in prior years are vested. Therefore, the Company has
incurred no expense for Share-Based Payment during the quarter. Prior to July 3, 2005, the
Company accounted for its stock option plans in accordance with APB Opinion No. 25,
Accounting for Stock Issued to Employees.

6

---



# Note 2  New
Accounting Standards

In
March 2005, the Financial Accounting Standards Board (FASB) issued
Interpretation No. 47, Accounting for Conditional Asset Retirement Obligations, an
Interpretation of FASB Statement No. 143 (FIN 47). Under the Interpretation, an
entity is required to recognize a liability for the fair value of a conditional asset
retirement obligation if the fair value of the liability can be reasonably estimated. Any
uncertainty about the amount and/or timing of future liability should be factored into the
calculation of the liability when sufficient information is available. FIN 47 further
clarifies when an entity would have sufficient information to reasonably estimate the fair
value. The Company must be in compliance no later than the end of the fiscal year ending
after December 15, 2005, although early adoption is encouraged. The Company is required to
adopt FIN 47 by the end of fiscal 2006 and is currently evaluating the impact of FIN 47 on
its consolidated financial statements.

In
December 2004, the Financial Accounting Standards Board (FASB) issued a
revision of SFAS No. 123(R), Share-Based Payment, which supersedes APB Opinion No.
25. This statement focuses primarily on transactions in which an entity obtains employee
services in exchange for share-based payments. Under SFAS No. 123(R), a public company
generally is required to measure the cost of employee services received in exchange for an
award of equity instruments based on the grant-date fair value of the award, with such
cost recognized over the applicable vesting period. In addition, SFAS No. 123(R) requires
an entity to provide certain disclosures in order to assist in understanding the nature of
share-based payments transactions and the effects of those transactions on the financial
statements. This standard became effective in fiscal 2006, however the Company has not
granted such awards over the past three years. If in the future, the Company should grant
any such awards, it will evaluate the impact of SFAS No. 123(R) on its consolidated
financial statements.

In
December 2004, the FASB issued SFAS No. 153, Exchange of Non-monetary Assets, an
Amendment of APB Opinion No. 29 (SFAS 153). This Statement amends APB 29,
eliminating the exception to the fair-value principle for exchanges of similar
productive assets, which had been accounted for based on the book value of the
assets surrendered with no gain recognition. The general requirement under APB 29 that
non-monetary exchanges of assets be accounted for at fair value with gain or loss
recognition was left intact, as long as the exchange has commercial substance and the fair
value is determinable. The provisions of SFAS 153 should be applied prospectively,
effective for non-monetary asset exchanges occurring in fiscal periods beginning after
June 15, 2005. The provisions of SFAS 153 were adopted and were not material to the
consolidated financial statements.

In
November 2004, the FASB issued SFAS No. 151, Inventory Cost.This Statement amends
the guidance in Accounting Research Bulletin No. 43, Chapter 4, Inventory Pricing,
to clarify the accounting for abnormal amounts of idle facility expense, freight, handling
costs, and wasted material (scrap). SFAS No. 151 requires that those items be recognized
as current-period charges. In addition, this Statement requires that the allocation of
fixed production overhead to the costs of conversion be based on the normal capacity of
the production facilities. The provisions of SFAS No. 151 were adopted and were not
material to the consolidated financial statements.

# Note 3  Derivative
Instrument

The
Company has entered into an interest rate swap agreement to modify a portion of the
variable rate revolving line of credit to a fixed rate obligation, thereby reducing the
exposure to market rate fluctuations. The interest rate swap agreement is designated as a
hedge, and effectiveness is determined by matching the principal balance and terms with
that specific obligation. Amounts currently due to or from the interest-rate-swap
counter-party are recorded in interest expense in the period in which they accrue. The
derivative, which has a notional amount of $20,000,000, was recognized as a liability on
the balance sheet at its fair value of $261,462 at October 1, 2005 and $434,763 at July 2,
2005.

Neither
the Company nor the counter-party, which is a major U.S. bank, is required to
collateralize its obligation under the swap. The Company is exposed to loss if the
counter-party should default. At October 1, 2005, the Company had no exposure to credit
loss on the interest rate swap. The Company does not believe that any reasonably likely
change in interest rates would have a material adverse effect on the financial position,
results of operations or cash flows of the Company.

7

---



# Note 4  Common
Stock and Per Share Information

The
Company has 6,000,000 shares of common stock and 4,000,000 shares of Class B common stock
authorized. All of the stock is $2 par/share.

The
following are the numerators and denominators used in the calculations of basic and
diluted earnings per share (EPS) for each of the periods presented:

|                               | Three Months Ended
|------------------------------ | ------------------
|                               |                   
|                              
|                               |                   
|Numerator for both basic and   |                   
|diluted EPS, net income        |                   
|                               |                   
|Denominator for both basic and |                   
|diluted EPS, weighted-average  |                   
|common shares outstanding      |                   
|                               |                   

The
following exercisable stock options were not included in the computation of diluted EPS as
the option prices were greater than average quarterly market prices. Dilutive EPS excludes
options where the exercise price exceeded the average market price of the companys
common stock, since the effect would be anti-dilutive.

|       | Three Months Ended
|------ | ------------------
|       |                   
|      
|       |                   
|$13.64 |                   
|$14.09 |                   
|$18.18 |                   
|$18.48 |                   

# Note 5  Inventories

Inventories are valued at the lower
of FIFO (first-in, first-out) cost or market. Inventories are summarized as follows:

|                      | October 1, 2005 | July 2, 2005
|--------------------- | --------------- | ------------
|                      |                 |             
|Finished products     |                 |             
|Consignment inventory |                 |             
|Work in process       |                 |             
|Raw materials         |                 |             
|                      |                 |             
|Total                 |                 |             
|                      |                 |             

# Note 6 
Restructure and Impairment Expenses

In
January 2005, the Board of Directors approved a restructuring plan to close its Muncie,
Indiana facility and relocate its operations into existing available space in the Grand
Rapids, Michigan facility. In addition, certain manufacturing equipment that will be sold
has been classified as assets held for sale on the balance sheet. The closure of the
facility and relocation of the operations was completed in June 2005.

The
Company incurred certain qualifying exit costs in connection with the closure of the
Muncie facility, including severance and the relocation of certain equipment and
inventory. All of the charges were recorded in the Manufacturing division of the Company
and were expensed as incurred.

8

---



In
July 2005, the Company determined certain assets previously classified as assets held for
sale would be used in production. The original Company plan was to sell the equipment and
outsource the products rather than move the equipment from the closed Muncie facility. It
was later determined to be more advantageous to place certain pieces of equipment in
service. Accordingly, the Company reclassified these items from assets held for sale to
property, plant, and equipment and depreciated these items. Additionally, the Company
re-listed the building held for sale with a new broker. The new broker re-evaluated the
market conditions and reduced the listing price. After changes, management believes that
the carrying value of the remaining assets held for sale is representative of the amounts
that will be received upon future sale, based upon currently available information.

The
following summarizes the restructuring expenses for the three months ended October 1,
2005. The quarter ended October 2, 2004 did not have any activity.

|                            | Three Months Ended
|--------------------------- | ------------------
|                            |                   
|
|                            |                   
|Severance & stay-on bonuses |                   
|Facility exit costs & other |                   
|                            |                   
|Total                       |                   
|                            |                   

The
following summarizes the restructuring accrual activity for quarter ended October 1, 2005.
The quarter ended October 2, 2004 did not have any accrual activity. Facility exit costs
associated with the movement of equipment and inventory, as well as facility preparation
and training related to the relocation, are recognized as incurred and are not included in
the ending restructuring accrual balance.

|                                 | Severance &stay-on bonuses
|-------------------------------- | --------------------------
|                                 |                           
|Accrual balance, July 2, 2005    |                           
|Cash payments                    |                           
|                                 |                           
|Accrual balance, October 1, 2005 |                           
|                                 |                           

# Note 7  Warranty
Disclosure

The
Company provides a limited lifetime warranty on most products sold. Depending on the
product, the lifetime warranty is generally defined in a range of three to fifteen years.
The Company does not sell or otherwise issue warranties or warranty extensions as stand
alone products. The warranty provides replacement of the product as the resolution for any
warranty claims. Reserves have been established for the various costs associated with the
Companys warranty program. General warranty reserves are based on historical claims
experience and other currently available information and are periodically adjusted for
business levels and other factors. Specific reserves are established if an issue is
identified with the amounts for such reserves based on the estimated cost to correct the
problem. The actual warranty expense could differ from the estimates made by the Company
based on product performance. The following table presents the changes in the
Companys product warranty liability:

|                                              | Three Months Ended
|--------------------------------------------- | ------------------
|                                              |                   
|                                             
|                                              |                   
|Accrued warranty costs at beginning of period |                   
|Payments made for warranty costs              |                   
|Accrual for product warranty                  |                   
|                                              |                   
|Accrued warranty costs at end of period       |                   
|                                              |                   

# Note 8 
Comprehensive Income

Comprehensive
income represents net income and other revenues, expenses, gains and losses that are
excluded from net income and recognized directly as a component of stockholders
equity.

9

---



Comprehensive income and its
components consist of the following:

|                                         | Three Months Ended
|---------------------------------------- | ------------------
|                                         |                   
|                                        
|                                         |                   
|Net income                               |                   
|Other comprehensive income (net of tax): |                   
|Foreign currency translation adjustment  |                   
|Gain on derivative instrument            |                   
|                                         |                   
|Comprehensive income                     |                   
|                                         |                   

Other comprehensive income related to
the interest rate swap agreement consisted of the following components:

|                                           | Three Months Ended
|------------------------------------------ | ------------------
|                                           |                   
|                                          
|                                           |                   
|                                           |                   
|                                           |                   
|Change in fair value of interest rate swap |                   
|Settlement to interest expense             |                   
|                                           |                   
|Other comprehensive income                 |                   
|                                           |                   

# Note 9  Retirement
Plans

The
Company has several noncontributory defined benefit pension plans and defined contribution
plans covering substantially all of its employees. The defined benefit plans provide
benefits based on the participants years of service. The Companys funding
policy for defined benefit plans is to make annual contributions, which equal or exceed
regulatory requirements.

The
Company also has a nonqualified supplemental retirement program (SERP) for
designated officers of the Company which includes death and disability benefits. The plan
is funded from the general assets of the Company.

The
postretirement health-care plan covers substantially all employees. The plan is unfunded
and contributory. The plan was capped in fiscal 2002 to limit the amount that the Company
would pay toward the health-care premiums for retirees.

Components of Net
Periodic Benefit Costs:

Three months ended:

|                               | Pension Benefits | SERP Benefits | Postretirement Health-Care Benefits
|------------------------------ | ---------------- | ------------- | -----------------------------------
|                              
|                               |                  |               |                                    
|                              
|Service cost                   |                  |               | $                                  
|Interest cost                  |                  |               |                                    
|Expected return on plan assets |                  | (448,234      | )                                  
|Net amortization               |                  |               |                                    
|                              
|Net periodic pension cost      |                  |               | $                                  
|                              

Employer Contributions

The Company has contributed $133,676
for the quarter October 1, 2005 to fund its retirement plans compared to $167,932 for the
same period in the prior year. The Company anticipates contributing approximately an
additional $400,000 to fund its retirement plans in fiscal 2006 for an estimated total of
$535,000.

10

---



# Note 10  Business
Segments

The
Company manages the business and reviews financial information by market channels.

The Business
Products division is comprised of two market channels: OEM and Idea. The OEM market
channel sells precision drawer slides, hardware and ergonomic products to original
equipment office furniture manufacturers. The Idea market channel sells ergonomic products
to independent office furniture dealers. These dealers purchase product from office
furniture manufacturers and resell the furniture along with design and installation
services to the end customer.

The
Home & Commercial Products division is comprised of two market channels: consumer and
distribution/other. The consumer market channel sells a majority of the Companys
product lines to retailers. The distribution/other market channel sells many of the
Companys product lines to kitchen and bath OEM manufacturers and full line
woodworking distributors.

The
Manufacturing division manufactures or sources all products and sells them to the four
market channels. The selling price to the market channels is equal to the standard cost of
the product. Manufacturing cost variances from standard result in an operating profit or
loss for the Manufacturing division.

Management
has limited its review of the channels to net sales to external customers and operating
profit before administrative costs as shown below. In accordance with SFAS No. 131,
Disclosures about Segments of an Enterprise and Related Information, only
those measures prepared on an ongoing basis and reviewed by the chief operating decision
maker are disclosed.

The
accounting policies of the business segments are the same as those described in the
summary of significant accounting policies in the 2005 Annual Report on Form 10-K.

|Three Months Ended:       | Business Products OEM | Business Products Idea | Consumer | Distribution and Other | Manu-facturing | Corporate and Other | Consolidated Total
|------------------------- | --------------------- | ---------------------- | -------- | ---------------------- | -------------- | ------------------- | ------------------
|                          |                       |                        |          |                        |                |                     |                   
|October 1, 2005:          |                       |                        |          |                        |                |                     |                   
|Net sales to external     |                       |                       
|customers                 |                       |                        | $        | 12,410,240             |                | $                   | 2,390,749         
|Operating profit (loss)   |                       |                       
|before administrative     |                       |                       
|costs, other expenses and |                       |                       
|income taxes              |                       |                        | $        | 916,434                |                | $                   | 242,602           
|Administrative costs,     |                       |                       
|other expenses            |                       |                        | $        | -                      |                | $                   | -                 
|Income tax expense        |                       |                        | $        | -                      |                | $                   | -                 
|Net income (loss)         |                       |                        | $        | 916,434                |                | $                   | 242,602           
|                          |                       |                       
|October 2, 2004:          |                       |                       
|Net sales to external     |                       |                       
|customers                 |                       |                        | $        | 10,202,142             |                | $                   | 2,429,815         
|Operating profit (loss)   |                       |                       
|before administrative     |                       |                       
|costs, other expenses and |                       |                       
|income taxes              |                       |                        | $        | 562,466                |                | $                   | 390,239           
|Administrative costs,     |                       |                       
|other expenses            |                       |                        | $        | -                      |                | $                   | -                 
|Income tax expense        |                       |                        | $        | -                      |                | $                   | -                 
|Net income (loss)         |                       |                        | $        | 562,466                |                | $                   | 390,239           

11

---



# Note 11  Legal
Contingencies

Two
pending legal matters are described in Note 15  Legal Contingencies in the 2005
Annual Report on Form 10-K. There has been no change in the Canada Customs and Revenue
Agency matter.

During
the second quarter of fiscal 2005, a competitor filed a suit in the U.S. District Court of
the Central District of California alleging that the Company infringes two of the
competitors U.S. patents. The competitor is seeking monetary damages and injunctive
relief. The Company received an opinion from its outside patent counsel that the
Companys products do not infringe the competitors patents. The Company denies
any liability. However, in an effort to resolve this matter, the Company has reached a
tentative settlement with the plaintiff in October 2005. The settlement includes an amount
payable for past sales of the product and a royalty of 5% on all future sales until the
product is redesigned.

KV
is also subject to other legal proceedings and claims, which arise in the ordinary course
of business.

In
the opinion of management, based on the information presently known and taking into
account established accruals of approximately $454,000 at October 1, 2005, the ultimate
liability for these matters will not have a material adverse effect on KVs financial
position or the results of its operations.

12

---



# KNAPE & VOGT
MANUFACTURING COMPANY AND SUBSIDIARIES

# ITEM 2.
MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
AND RESULTS OF OPERATIONS

# RESULTS OF OPERATIONS

# Net Sales

Net
sales for the first quarter of fiscal 2006 were $40.8 million compared to $38.4 million
for the same period in the prior year. In total, the Company had new product sales of $8.3
million in the first quarter of fiscal 2006 compared to $8.0 million in the first quarter
of fiscal 2005. New product introductions have allowed the Company to expand its product
offering and successfully target new markets, including the automotive industry and the
medical field. The Company consistently defines new product sales, including product
extensions, as those products sold within a three-year period from the date of
introduction.

The
Distribution and Other segment net sales of $18.6 million for the first quarter of fiscal
2006 represented growth of 2.0% over the same period in the prior year. The growth
resulted primarily from the addition of several new products. These include the
Virtu line of upscale kitchen, bath and closet accessories, several new wood and
wire storage accessory products and the expanded line of precision ball bearing drawer
slides, including the Precision Built family of slides.

The
Consumer segment had $7.5 million net sales for the first quarter of fiscal 2006, which
was comparable to the sales in the same period of the prior year. During the second
quarter of fiscal 2005, the Company performed an in depth review of its top 50 customers
in this channel and developed a strategy for improving the profitability of these
customers. As a result of this process, it eliminated a number of the promotional programs
that had been utilized during the past few years and discontinued sales to certain smaller
customers. While this rationalization process prevented sales growth in this segment, it
has resulted in improved channel profitability.

The
Business Products Original Equipment Manufacturer (OEM) segment net sales of
$12.4 million for the first quarter of fiscal 2006 represented growth of 21.6% over the
same three-month period in the prior year. The Business and Institutional Furniture
Manufacturers Association (BIFMA) results for the two months ended August 2005,
reported increased shipments of 6.3% compared to the same period in the prior year. The
Company has been successful in growing sales to the Business Product OEMs with the
addition of new products, in particular the addition of a number of customer specific
versions of KVs precision ball bearing slides and several new ergonomic accessory
products, including the updated line of height adjustable tables.

The
Idea segment net sales were $2.4 million for the first quarter of fiscal year 2006 and
2005. Late in fiscal 2005, management began converting to a direct sales force to call on
the customers served in this market. There are a number of new products in this channel
and management believes utilizing a direct sales focus will promote sales growth in this
important channel of the business. These products include the ProLiftix line of
height adjustable tables, the Polaris lever free adjustable keyboard system and the
Proxi line of office organization tools.

The
Company offers a consignment inventory program for certain customers. Under this program,
the customers are not invoiced for product until the Company receives notice that the
customer has utilized the inventory at their location. At October 1, 2005 and July 2,
2005, the inventory program totaled $3.0 million and $3.5 million at cost, respectively.

13

---



# KNAPE & VOGT
MANUFACTURING COMPANY AND SUBSIDIARIES

MANAGEMENTS
DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
AND RESULTS OF OPERATIONS(Continued)

# Gross Profit

Gross
profit, as a percentage of net sales, was 19.0% for the first quarter of fiscal 2006
compared to 17.7% for the same period in the prior year. During the first quarter of
fiscal 2006, gross profit improved approximately 2.1% due to the efforts to address the
higher steel costs and the stabilization of the steel costs. This was partially offset by
higher labor costs due to the production of certain drawer slides being produced in the
United States instead of being sourced from overseas and the continued integration of the
wire production into the Grand Rapids facility.

Asian
producers of both utility and precision drawer slides continue to pose a competitive
threat, particularly from a pricing perspective. In response, KV has established solid
vendor relationships with three key producers of these slides in Asia and has been
utilizing product sourced from these manufacturers to successfully address pricing
pressures. In addition, we have taken preliminary steps to establish our own manufacturing
entity in Asia. We have received the business license for this entity and anticipate the
startup of production during calendar 2006. The total initial investment is anticipated to
be approximately $1.0 million. Management believes that utilizing these low-cost
production resources will help it remain competitive in the U.S. marketplace and will
allow it to improve the profitability and competitiveness of its OEM market.

To
date, all of the slides produced in Asia have represented incremental sales to KV and have
not reduced volume being produced in the United States. KVs domestic production
capabilities are being focused on manufacturing the new, more complex products, which
typically represent higher margin products.

# Operating Expenses

Operating
expenses, as a percentage of net sales, were 13.5% for the first quarter compared to 15.2%
in the same period in the prior year. KV continues to be successful in leveraging its
operating expense as sales increase, while still having sufficient spending to ensure its
ongoing ability to develop and introduce new products to the market and have the
appropriate advertising materials available to introduce those products.

# Impairment Expenses

In
January 2005, the Board of Directors approved a restructuring plan to close its Muncie,
Indiana facility and relocate its operations into existing available space in the Grand
Rapids, Michigan facility. In addition, certain manufacturing equipment that will be sold
has been classified as assets held for sale on the balance sheet. The closure of the
facility and relocation of the operations was completed in June 2005.

The
Company incurred certain qualifying exit costs in connection with the closure of the
Muncie facility, including severance and the relocation of certain equipment and
inventory. All of the charges were recorded in the Manufacturing division of the Company
and were expensed as incurred.

In
July 2005, the Company determined certain assets previously classified as assets held for
sale would be used in production. The original Company plan was to sell the equipment and
outsource the products rather than move the equipment from the closed Muncie facility. It
was later determined to be more advantageous to place certain pieces of equipment in
service. Accordingly, the Company reclassified these items from assets held for sale to
property, plant, and equipment and depreciated these items. Additionally, the Company
re-listed the building held for sale with a new broker. The new broker re-evaluated the
market conditions and reduced the listing price. After changes, management believes that
the carrying value of the remaining assets held for sale is representative of the amounts
that will be received upon future sale, based upon currently available information.

14

---



# KNAPE & VOGT
MANUFACTURING COMPANY AND SUBSIDIARIES

MANAGEMENTS
DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
AND RESULTS OF OPERATIONS(Continued)

# Interest and Other
Expenses, net

Interest
expense was $425,558 for the quarter ended October 1, 2005, compared to $394,586 for the
same period in the prior year. Interest expense increased in the first three months of
fiscal 2006 due to higher borrowing and an increase in the prime rate.

Other
income was $102,341 for the first quarter of fiscal 2006 compared to $87,428 for the same
quarter in the prior year. The other income for the first three months of fiscal 2006
reflects interest received on previously filed amended tax returns. The other income shown
in the prior year reflects a settlement received in connection with one of the
Companys patents, along with favorable exchange rate gains.

# Income Taxes

The
effective tax rate was 38.4% for the first quarter of fiscal 2006. This compared to 41.0%
for the same period in the prior year. The first quarter of fiscal 2005 rate was slightly
higher than the estimated annual effective rate due to valuation allowances recorded for
state taxes at the domestic subsidiary.

# Net Income

Net
income for the first quarter of fiscal 2006 was $1.2 million or $0.26 per diluted share
compared to net income of $.4 million, or $0.09 per diluted share for the same quarter of
last year. The Companys sales volume growth, improved gross profits and better
leveraging of operating expenses, were the primary contributors to the net income
improvement.

# Liquidity and Capital
Resources

Net
cash provided by operating activities for the first three months of fiscal 2006 was
$35,866 compared to net cash used of $44,547 for the first three months of fiscal 2005.
Higher net income in fiscal 2006 was partially offset by lower depreciation and
amortization expense. Working capital requirements remained relatively constant between
the two periods.

Cash
used for investing activities was $739,305 for the first three months of fiscal 2006,
compared to $718,303 used in the same period in the prior year. Capital expenditures
totaled $721,638 for the three months ended October 1, 2005, compared to $716,514 for the
first three months of the prior year. Capital expenditures for the fiscal year are
anticipated to be approximately $3.0 million. The investments will be focused on bringing
new products and product improvements to our customers, along with our investment in Asia.

Cash
provided for financing activities was $2.3 million for the first three months of fiscal
2006, compared to $.3 million used in the same period in the prior year. The expenditures
represent the Companys dividend payments to its shareholders.

Anticipated
cash flows from operations and available balances on the revolving credit line are
expected to be adequate to fund working capital, capital expenditures, stock repurchases
and dividend payments for the next year and the foreseeable future.

15

---



# KNAPE & VOGT
MANUFACTURING COMPANY AND SUBSIDIARIES

MANAGEMENTS
DISCUSSION AND ANALYSIS OFFINANCIAL CONDITION
AND RESULTS OF OPERATIONS (Continued)

# Legal Proceedings

Two
pending legal matters are described in Note 15  Legal Contingencies in the 2005
Annual Report on Form 10-K. There has been no change in the Canada Customs and Revenue
Agency matter.

During
the second quarter of fiscal 2005, a competitor filed a suit in the U.S. District Court of
the Central District of California alleging that the Company infringes two of the
competitors U.S. patents. The competitor is seeking monetary damages and injunctive
relief. The Company received an opinion from its outside patent counsel that the
Companys products do not infringe the competitors patents. The Company denies
any liability. However, in an effort to resolve this matter, the Company has reached a
tentative settlement with the plaintiff in October 2005. The settlement includes an amount
payable for past sales of the product and a royalty of 5% on all future sales until the
product is redesigned.

KV
is also subject to other legal proceedings and claims, which arise in the ordinary course
of business.

In
the opinion of management, based on the information presently known and taking into
account established accruals of approximately $454,000 at October 1, 2005, the ultimate
liability for these matters will not have a material adverse effect on KVs financial
position or the results of its operations.

# New Accounting Standards

See
Note 2 to the Condensed Consolidated Financial Statements.

# Critical Accounting
Policies

This
discussion and analysis of the Companys financial condition and results of its
operations is based upon its consolidated financial statements. The preparation of these
financial statements requires management to make estimates and assumptions that affect the
reported amounts. On an ongoing basis, management evaluates the estimates, including those
related to bad debts, inventories, long-lived assets, income taxes, self-insurance
reserves, retirement benefits and contingencies and litigation. Management bases the
estimates on historical experience and on various other assumptions and factors that they
believe to be reasonable under the circumstances. Based on managements ongoing
review, adjustments are made that are considered appropriate under the facts and
circumstances. The accompanying condensed consolidated financial statements are prepared
using the same critical accounting policies discussed in the 2005 Annual Report on Form
10-K.

# Trends and Developments

The Company announced October 13,
2005, that it has retained the investment-banking firm W. Y. Campbell & Company to act
as a financial advisor in evaluating strategic alternatives, including a possible sale.

16

---



# KNAPE & VOGT
MANUFACTURING COMPANY AND SUBSIDIARIES QUANTITATIVE AND QUALITATIVE
DISCLOSURES ABOUT MARKET RISK

Item 3.  Quantitative
and Qualitative Disclosures About Market Risk

The Company is exposed to market
risks, which include changes in the Canadian dollar and the Vietnamese Dong foreign
currency exchange rates as measured against the U.S. dollar and changes in U.S. interest
rates. The Company holds a derivative instrument in the form of an interest rate swap,
which is viewed as a risk management tool and is not used for trading or speculative
purposes. The intent of the interest rate swap is to effectively fix the interest rate on
part of the borrowings under the Companys variable rate revolving credit agreement.
The derivative was recognized as a liability on the balance sheet at its fair value of
$261,462 at October 1, 2005 and $434,763 at July 2, 2005.

The following table provides
information on the Companys fixed maturity investments as of October 1, 2005 that
are sensitive to changes in interest rates. The table also presents the corresponding
interest rate swap on this debt. Since the interest rate swap effectively fixes the
interest rate on the notional amount of debt, changes in interest rates have no current
effect on the interest expense recorded by the Company on the portion of the debt covered
by the interest rate swap.

|                                       |             |                 
|-------------------------------------- | ----------- | ----------------
|Liability                              | Amount      | Maturity Date   
|Variable rate revolving credit        
|agreement                              | $25,500,000 | November 1, 2008
|First $20,000,000 at an interest rate 
|of 3.87% (3 month LIBOR)              
|plus weighted average                 
|credit spread of .75%;                
|Next $5,500,000 at an interest rate of
|3.88% (1 month LIBOR)                 
|plus weighted average                 
|credit spread of .75%;                
|                                      
|                                      
|Interest Rate Swap                    
|Notional amount                        | $20,000,000 | June 1, 2006    
|Receive variable                      
|at 3 month LIBOR - 3.87%              
|Pay fixed interest rate - 6.25%       

The Company has a sales office
located in Canada. Sales are typically denominated in Canadian dollars, thereby creating
exposures to changes in exchange rates. The changes in the Canadian/U.S. exchange rate may
positively or negatively affect the Companys sales, gross margins and retained
earnings. The Company attempts to minimize currency exposure through working capital
management.

The Company is in the process of
establishing a manufacturing facility in Vietnam. Purchasing and selling activities of
this entity will be denominated in the Vietnamese Dong, thereby they will potentially
create exchange rate exposure.

The Company does not hedge its
exposure to translation gains and losses relating to foreign currency net asset exposures.

17

---



# KNAPE & VOGT
MANUFACTURING COMPANY AND SUBSIDIARIES CONTROLS AND PROCEDURES

Item 4. Controls and
Procedures

| | (a)
Evaluation of Disclosure Controls and Procedures
| | ----------------------------------------------------

| | The
Companys Chief Executive Officer and the Vice President of Finance, after evaluating
the effectiveness of the Companys disclosure controls and procedures (as defined in
Exchange Act Rules 13a-15(e) and 15(d)-15(e)) as of the end of the period covered by this
Form 10-Q Quarterly Report have concluded that the Companys disclosure controls and
procedures were adequate and effective to ensure that material information relating to the
Company would be made known to them by others within the Company, particularly during the
period in which this Form 10-Q Quarterly Report was being prepared.
| | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (b)
Changes in Internal Controls
| | --------------------------------

| | During
the period covered by this report, there have been no changes in the Companys
internal control over financial reporting that have materially affected or are reasonably
likely to materially affect the Companys internal control over financial reporting.
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

18

---



# KNAPE & VOGT
MANUFACTURING COMPANY AND SUBSIDIARIES

# PART II. OTHER
INFORMATION

Item 1. Legal Proceedings

Two
pending legal matters are described in Note 15  Legal Contingencies in the 2005
Annual Report on Form 10-K. There has been no change in the Canada Customs and Revenue
Agency matter.

During
the second quarter of fiscal 2005, a competitor filed a suit in the U.S. District Court of
the Central District of California alleging that the Company infringes two of the
competitors U.S. patents. The competitor is seeking monetary damages and injunctive
relief. The Company received an opinion from its outside patent counsel that the
Companys products do not infringe the competitors patents. The Company denies
any liability. However, in an effort to resolve this matter, the Company has reached a
tentative settlement with the plaintiff in October 2005. The settlement includes an amount
payable for past sales of the product and a royalty of 5% on all future sales until the
product is redesigned.

KV
is also subject to other legal proceedings and claims, which arise in the ordinary course
of business.

In
the opinion of management, based on the information presently known and taking into
account established accruals of approximately $454,000 at October 1, 2005, the ultimate
liability for these matters will not have a material adverse effect on KVs financial
position or the results of its operations.

Item 6. Exhibits

| | (a) | Exhibits
| | --- | --------

| | 31.1 | Certificate
of the Chairman and Chief Executive Officer of Knape & Vogt Manufacturing Company
pursuant to 15 U.S.C. Section 7241, as adopted pursuant to Section 302 of the
Sarbanes-Oxley Act of 2002.
| | ---- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 31.2 | Certificate
of the Vice President of Finance and Treasurer of Knape & Vogt Manufacturing Company pursuant to 15
U.S.C. Section 7241, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of
2002.
| | ---- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 32.1 | Certificate
of the Chairman and Chief Executive Officer of Knape & Vogt Manufacturing Company pursuant to 18
U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of
2002.
| | ---- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 32.2 | Certificate
of the Vice President of Finance and Treasurer of Knape & Vogt Manufacturing Company pursuant to 18
U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of
2002.
| | ---- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

19

---



# SIGNATURES

Pursuant to the requirements of the
Securities Exchange Act of 1934, the registrant has duly caused this report to be signed
on its behalf by the undersigned thereunto duly authorized.

|Date:  October 31, 2005
Date:  October 31, 2005 |  | Knape & Vogt Manufacturing Company
       (Registrant)/s/ William R. Dutmers
William R. DutmersChairman of the Board andChief Executive Officer/s/ Leslie J. Cummings
Leslie J. CummingsVice President of Finance andTreasurer
|----------------------------------------------- |  | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

20

---



EXHIBIT INDEX

|Exhibit | Description
|------- | -----------

|31.1 | Certificate
of the Chairman and Chief Executive Officer of Knape & Vogt Manufacturing Company
pursuant to 15 U.S.C. Section 7241, as adopted pursuant to Section 302 of the
Sarbanes-Oxley Act of 2002.
|---- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|31.2 | Certificate
of the Vice President of Finance and Treasurer of Knape & Vogt Manufacturing Company pursuant to 15
U.S.C. Section 7241, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of
2002.
|---- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|32.1 | Certificate
of the Chairman and Chief Executive Officer of Knape & Vogt Manufacturing Company pursuant to 18
U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of
2002.
|---- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|32.2 | Certificate
of the Vice President of Finance and Treasurer of Knape & Vogt Manufacturing Company pursuant to 18
U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of
2002.
|---- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

21