Exhibit (10)(vi)
    
                     SALES CONTRACT
     
     
     Date:               December 17th, 1996
     
     
     The Buyer:     Plymouth Rubber Company, Inc. 
               Canton, Massachusetts 02021-2996
               U.S.A.
     
     The Seller:    Kleinewefers Kunststoffanlagen GmbH
               Warngauer Str. 47
               D-81539 Munchen
               FEDERAL REPUBLIC OF GERMANY
     
     
     This Contract is made by and between the Buyer and the Seller;
     whereby the Buyer agrees to buy and the Seller agrees to sell the
     under-mentioned commodity according to the conditions stipulated
     as below:
     
     1.   Scope of Supplies & Services
     1.1  Project Management and Basic Engineering Services as per
               Annex 5, paras A and B
     
     1.2  1 (one) Complete High Precision Four Roll Calender Line
          dia. 650 x 2200 mm. inverted L-type, for the manufacture
          of soft PVC film and sheet as described in detail in the
          technical specification as per Annex 1 to this Contract
          and including Detail Engineering Services as described in
          Annex 5, para C and D of this contract.
     
     1.3  Package of spare and wear parts for initial period of
          operation 
     
     1.4  Two calender spare rolls
     
     2.   Prices
     
     2.1  Total price for scope of supply  
          according to technical specification      Confidential  
                                                    portions omitted
     2.2  Allocation for necessary spare and wear   and filed separa-
          parts                                     tely along with            
                                                    Confidential     
     2.3  Calender spare rolls                      Treatment Request
                                                    with the
     2.4  Total Contract Price for delivery FOB     Commission
          Northeast port as per Incoterms 1990 
     
     3.   Packing and Shipping Marks
     
     3.1  Packing
          By strong solid seaworthy wooden case suitable for long
          distance ocean shipment or as far as possible in
          container.
     
     3.2  Shipping Marks
          The Seller shall mark on each package with fadeless paint
          the package number, gross weight, net weight, measurement
          and wordings: "KEEP AWAY FROM MOISTURE", "HANDLE WITH CARE",
          "THIS SIDE UP", etc.
     
     4.   Time of Delivery
     
     4.1  The commodities as per Article 1 will be ready for
          delivery FOB Northsea port within 10 months of the date of
          effectiveness of this contract.
          FOB shipment will be completed when last container has
          been shipped.  Spare parts  and minor  non-essential items 
     
                                                Sales Contract
                                                      (2)           
                                                     
                                                            
          which Will not hinder or delay progress of work can be
          shipped later.
     
     4.2  Ports of shipment are Hamburg or Bremen.
     
     4.3  Part shipments are allowed.
     
     
     5.   Insurance 
     
     5.1  Insurance expenses will be covered by the Buyer.
     
     5.2  The transport insurance will be valid for the transport CIF
          US port and to warehouse.
     
     
     6.   Terms of Payment
     
     6.1.1 15% of the total contract price as per Article 2.4 will be
           paid to the Seller as advance payment within thirty (30)
           days after signing of this Contract.
     
     6.1.2 85% of the total contract price as per Article 2.4 will be
           paid to the Seller out of an irrevocable Letter of Credit to
           be opened at the expense of the Buyer with a first class
           bank and to be advised through and confirmed by the Dresdner
           Bank AG, D-47707 Krefeld, FRG.
     
     6.1.3 The Letter of Credit mentioned above is to be opened with
           forty-five (45) days after signing of this Contract.
           The validity of the Letter of Credit should cover a period
           of at least two (2) months after the appointed acceptance of
           the plant as per Article 6.2.3.
     
     6.2  The Letter of Credit mentioned above will be payable to the
          Seller as follows:
     
     6.2.1 75% of the total contract price pro rata delivery against
           presentation of the relevant shipping documents consisting
           of:
     
          - commercial invoices
          - packing lists
          - certificate of origin
          - full set of bills of lading     Or
          - instead of bills of lading warehouse receipt in case 
          shipment cannot be effected for reasons not attributable
          to the Seller
     
     6.2.2 10% of the total contract price against presentation of a
           certificate signed by the Seller and the Buyer confirming
           that the calender line was taken over by the Buyer after
           successful trial run of the calender line.
     
     6.2.3 The instalment of 10% of the total contract price will be
           due for payment to the Seller at the latest six (6) months
           after the date of the bill of lading or the date of the
           relevant warehouse receipt as per Article 6.2.1 in case the
           Seller confirms in writing that the trial runs could not be
           completed successfully for reasons not attributable to the
           Seller.
     
     
     
     
     
     
     
                                                Sales Contract
                                                      (3)           
                                                     
                                                     
                                                       
     
     7.   Technical Service 
     
     7.1  After delivery of the equipment as per Article 1 and receipt
          of the Buyer's information, the Seller shall dispatch
          engineer(s) to Buyer's factory for guiding machine
          installation, trial run and production.  Any expenses
          incurred from these services shall be borne by the Buyer.
     
     7.2  The required number of supervisors, their qualification as
          well as the daily rates, allowances and other conditions
          related to their assignment are stipulated in Annex 2 to
          this Contract.
     
     7.3  Payment shall be at actual cost against monthly invoices
          which are due within thirty (30) days after date of issue.
     
     
     8    Seller's Warranty
     
     8.1  The Seller warrants that the commodity hereof is made of the
          best materials with first class workmanship, brand new and
          unused, and complies in all respects with the quality and
          specifications stipulated in the contract and any defects or
          other faults that have been detected or occurred within the
          warranty period shall be the responsibility of the Seller at
          his own cost.
     
     8.2  The warranty period will be eighteen (18) months counting
          from the date of FOB shipment/date of warehouse receipt or
          twelve (12) months from the date of the protocol as per
          Article 12 whichever will be earlier.
    
     8.3  As a pecuniary security against the Seller's due performance
          of their contractual obligations during the warranty period
          the Seller will furnish a bank guarantee in the value of 5%
          of the total contract price.
     
          This bank guarantee will be furnished on the date of signing
          the acceptance certificate as per Article 12.3 and will be
          valid for twelve (12) months.  The bank guarantee will be
          issued by Dresdner Bank AG, D-47707 Krefeld, FRG.
     
     8.4  Seller will not be held liable in case of improper or
          inadequate treatment or handling of the equipment by the
          Buyer.
     
     8.5  Wear and tear parts are excluded from warranty.
     
     
     9.   Force Majeure
     
     9.1  The Seller shall not be held responsible for any delay or
          non-delivery of the goods due to force majeure which might
          occur.  The Seller shall advise the Buyer immediately of the
          occurrence mentioned above within fourteen (14) days
          thereafter, the Seller shall send by airmail to the Buyer
          for their acceptance a certificate of the accident issued by
          the competent government authority where the accident
          occurred as evidence thereof, under such circumstances, the
          Seller, however, is still under the obligation to take all
          necessary measures t hasten the delivery of the goods.  In
          case the accident lasts for more than sixteen (16) weeks,
          the Buyer shall have the right to cancel the contract.
    
     
                                                 Sales Contract
                                                      (4)           
                                                       
     
     
     10.  Delay of Delivery
     
     10.1 If due to the responsibility of the Seller the equipment has
          not been delivered at the relevant dates according to
          Article 4.1, the Seller shall be obliged to pay the Buyer
          penalty of 0.5% of the contract price as per Article 2.4 for
          every full week of delay, thereby excluding any further
          demands.  The total amount of penalty shall not exceed 5% of
          the contract price.
     
     
     11.  Governing Law and Arbitration
     
          This agreement shall be governed by and construed in
          accordance with the laws of the State Massachusetts.
     
          Place of jurisdiction is Norfolk - County / U.S.A.
     
          Arbitration
     
          Any disputes arising hereunder with respect to the
          fulfilment or interpretation of any terms or conditions
          hereof shall be settled by an amicable effort of the
          parties.
     
          Either party may request that any such dispute which is not
          amicable settled by such efforts of the parties shall be
          submitted to voluntary binding arbitration according to the
          Commercial Arbitration Rules of the American Arbitration
          Association (AAA).  Each party shall appoint one arbitrator
          and the third arbitrator, who shall act as Chairman, shall
          be appointed by the American Arbitration Association.
     
          The arbitration court shall also decide on the liability for
          costs including the reimbursement of reasonable attorney
          fees.
     
          The arbitration shall be performed in the English language,
          unless otherwise agreed to by the parties.
     
     
     12.  Terms and conditions to be met to issue the certificate of
          acceptance
     
     12.1 After completion of the erection of the equipment under the
          supervision of the Seller's personnel as per Article 7.1
          trial runs will be carried out in the presence of Seller's
          personnel to prove the capability of the equipment
          stipulated in the technical specification and in accordance
          with Annex 4.
     
     12.2 In case during the trial runs the capability of the
          equipment was not proven due to mechanical reasons the
          Seller is responsible for, the Seller has the right to alter
          the equipment accordingly and repeat the trial runs.
    
     12.3 After completion of successful trial runs a certificate of
          acceptance will be issued to this effect and will be signed
          by both parties.
    
     12.4 In case a successful trial run cannot be carried out six (6)
          months after date of bill of lading or warehouse receipt for
          reasons the Seller is not responsible for, the certificate
          of acceptance is to be considered issued upon expiry of the
          six (6) months mentioned above.
     
     
     
                                                 Sales Contract
                                                       (5)
                                                       
     
     
     
     13.  Limitation of Seller's's Liability
     
     13.1 Buyer and Seller will not be liable for indirect or
          consequential losses or damages such as loss of profit, loss
          of production, etc. 
     
     
     14.  Scope of Spare and Wear Parts
     
     14.1 Till end of January 1997 the Seller shall submit a list of
          recommended spare and wear parts with itemized prices.
     
     14.2 Out of this list, Buyer and Seller shall jointly select the
          spare and wear parts for the initial period of operation  
          (1 1/2 to 2 years) up to the allocated amount as per Art. 2.2.
     
     14.3 These spare and wear parts shall be shipped together with
          commodities as per Art. 1.2.
     
     
     15.  General Conditions
     
     15.1 Unless otherwise agreed in this Contract, Seller's General
          Conditions of Supply attached to this Contract as Annex 3
          shall apply.
     
     
     16.  Coming into Force on Contract
     
     16.1 This contract shall come into force at the date of Seller's
          receipt of the down payment as per Article 6.1.1 and
          furnishing the L/C as per Article 6.1.2.
     
     
     17.  Secrecy
     
     17.1 Neither party has any right, without the permission of the
          other party, to use or disclose any secrecy unless this is
          essential for the first party to be able to fulfil his
          obligations under the terms of this Agreement or to be able
          to operate or maintain the Plant.
     
     17.2 Each party shall take reasonable steps to prevent Secrecy
          from becoming known to unauthorised persons or otherwise
          being used without permission by empolyees, consultants,
          subcontractors or by other persons.
     
     
     18.  Annexes to the Contract
     
     18.1 The following Annexes form integrated part of this Contract:
     
        1 -    Technical Specification 
        2 -    Conditions for Supervisory Personnel
        3 -    General Conditions of Supply
        4 -    Conditions to be fulfilled for taking over
        5 -    Scope of Engineering Services
        6 -    Limitation of Scope of Supply/Exclusions
        7 -    Time Schedule
        8 -    Profile monitor/data viewing screen MC 68 K02.K1
     
     for KLEINEWEFERS KUNSTSTOFF-       for PLYMOUTH RUBBER COMPANY,INC.
         ANLAGEN GMBH                    
     
     
      
          
     
     
     ANNEX 1
     
     
                TECHNICAL SPECIFICATION
     
     
     
      
     
     
        Confidential portions omitted and filed separately along with
        Confidential Treatment Request with the Commission.
     
     
     
     
     ANNEX 2
     
     
          Conditions for Supervisory Personnel
     
     
     
     
      
        Confidential portions omitted and filed separately along with
        Confidential Treatment Request with the Commission.
        
     
             Remainder of text also filed with Confidential Treatment           
             Request.
     
     
     ANNEX 3
     
     
     
              General Conditions of Supply
     
     
     
     
      The full text of this Exhibit is extensive and filed in hard
      copy separately with the Commission in the Company's
      Confidential Treatment Request.
     
     
          
     
     
     ANNEX 4
     
     
     
       Conditions to be Fulfilled for Taking Over
     
     
     
        Confidential portions omitted and filed separately along with
        Confidential Treatment Request with the Commission.
          
     
     
     ANNEX 5
     
     
     
             Scope of Engineering Services
     
     
      The full text of this Exhibit is extensive and filed in hard
      copy separately with the Commission in the Company's
      Confidential Treatment Request.
     
     
     
     
          
     
     
     ANNEX 6   
     
     
     
     
        Limitation of Scope of Supply/Exclusions
     
     
     
        Confidential portions omitted and filed separately along with
        Confidential Treatment Request with the Commission.
     
          
     
     
     
     ANNEX 7
     
     
     
     
                     Time Schedule
     
     
     
     
      The full text of this Exhibit is extensive and filed in hard
      copy separately with the Commission in the Company's
      Confidential Treatment Request.
     
     
     
     
          
     
     
     
     ANNEX 8
     
     
     
     
     Profile monitor/data viewing screen MC 68 K02.K1
     
     
     
        
     Confidential portions omitted and filed separately along with
     Confidential Treatment Request with the Commission.