Document:

<PAGE>
                                                                    Exhibit 10.4

                               PURCHASE AGREEMENT

This Agreement is made as of the 26th day of October, 1999, by and between
wCaterpillar Inc., a Delaware corporation ("Buyer"), and Galaxy Industries
Corporation, a privately held Michigan Corporation, ("Seller"), 41150 Joy Road,
Plymouth, Michigan 48170, for purchase and sale of 3406C and 3406E cylinder
block assemblies. Buyer and Seller hereby agree as follows:

1.  PRODUCTS COVERED BY AGREEMENT
---------------------------------
This Agreement concerns the purchase and sale of 3406C and 3406E cylinder block
assemblies for the Caterpillar model 3406C and 3406E engines (such cylinder
block assemblies are hereinafter called "Product" and are more particularly
identified by the Caterpillar Part numbers specified in Exhibit A), manufactured
to Buyer's specifications.

2.  PURCHASE AND SALE OF PRODUCT
--------------------------------
Seller will maintain adequate capacity to manufacture not less than 13,750
units of Product annually based on a five day per week work schedule
calculated at an eighty (80) percent efficiency factor. Buyer commits to
purchase a minimum of 7,500 units of Product annually. Notwithstanding the
foregoing purchase requirements obligation, nothing in this Agreement shall
preclude Buyer from sourcing Product from suppliers other than Seller in
order to enable Buyer to meet governmentally determined local country
sourcing or minimum content requirements, whether mandated or established by
other means such as quotas, duties or fiscal incentives or penalties.

3.  PRODUCT PRICES
------------------
Prices are effective February 23, 2000 and are as shown in Exhibit A and
subsequently adjusted as provided in Section 9. Exhibit A may be modified from
time to time by the signed written agreement of both parties.

4.  TOOLING
-----------
From time to time, Buyer will issue to Seller durable tooling, fixture and/or
gauging purchase orders authorizing Seller to purchase, and to charge back to
Buyer, certain durable tooling, fixtures and/or gauging. Such durable tooling,
fixtures and/or gauging will not exceed $1,700,000 in cost and is identified in
Exhibit B hereto. Buyer shall retain ownership of all such items listed in
Exhibit B, and Seller agrees to properly maintain such items at its own expense.

5.  TERM
--------
Buyer shall commence its purchases under this Agreement February 23, 2000.
Unless terminated pursuant to other provisions herein, this Agreement shall
continue until terminated by either party at any time upon not less than twelve
(12) months prior written notice to the other party specifying the effective
date of termination; provided, however, that in no event shall the effective
date of termination be prior to February 23, 2006.

                                       1
<PAGE>

6. TERMINATION
--------------
Buyer may terminate this Agreement at any time, either totally or partially, in
the event of the following defaults by the Seller which are not cured within
thirty (30) days of written notice to the Seller.

         (a) QUALITY - Products do not consistently meet Buyer's technical,
quality, reliability, and other specifications as they exist today and are
communicated to Seller from time to time. Buyer will not be liable for any
expenses, material, tooling, labor, or burden due to substandard quality.

         (b) DELIVERY - Seller does not meet all Buyer schedules with timely
shipments and daily shipments, if required. Buyer should not have to expedite
normal deliveries. It is the obligations of the Seller to maintain an up to
schedule condition after a reasonably time period. That time period will be
agreed upon by Seller and Buyer for each part number listed in Exhibit A. Upon
cases of nondelivery, in addition to any other rights hereunder or provided by
law, Buyer has the right to purchase the needed Product on the open market in a
commercially reasonable manner, and Buyer and Seller agree to negotiate "cost to
cover" charges as well as mitigate Buyer damages.

         (c) COMPETITIVENESS - Seller fails to be responsive to the market place
or fails to remain competitive with other manufacturers of comparable parts in
terms of price, quality, quantity, availability, engineering, services,
technology, reliability, and timely delivery. For purposes of this contract,
prices shown in Exhibit A are deemed to be competitive.

         (d) SELLER INSOLVENCY - Seller shall become insolvent or otherwise
generally be unable to pay debts as they come due, or make a general assignment
for the benefit of creditors.

         (e) SELLER BANKRUPTCY - A petition under any bankruptcy act or similar
statute is filed by a creditor or Seller and is not vacated with ten (10) days
through court order.

         (f) DEFAULT GENERALLY - Default by Seller in any obligation owed by
Seller to Buyer.

Buyer's decision on termination shall be final. Seller has (30) days from
postmarked date of written notice to rectify defaults. Buyer will be reasonably
in making the final decision.

7.  USE OF OTHER SUPPLY SOURCES
-------------------------------
Nothing in this Agreement shall prevent Buyer from seeking other sources for
Product if Seller's production capacity is insufficient to meet Buyer's needs.
Seller will be provided the opportunity to quote additional volumes.

8.  SHIPPING INSTRUCTIONS, TERMS AND CONDITIONS
-----------------------------------------------
Buyer requires 100% on time shipments of the delivery plan to meet production
and service requirements.

Orders will be placed using Buyer's standard purchase order and shipping
instruction forms. Any special freight charges will be Seller's responsibility
if necessary to meet not more than one hundred fifteen percent (115%) of Buyer's
then current requirements, provided Seller is given not less than twenty (20)
days notice of such requirements. The terms and conditions of Buyer's purchase
order will govern these purchases to the extent that they are not inconsistent
with this Agreement.

                                        2
<PAGE>

9.  PRICE CONTAINMENT
---------------------
Both Seller and Buyer are committed to controlling and reducing costs, and both
recognize that effective cost control is of the essence to this Agreement. While
this Agreement is in effect, Seller will maintain a cost control and reduction
program with respect to Product, and will review costs on a regular basis for
progress toward the objective of maintaining or reducing Seller's prices to
Buyer. A constant interaction between Buyer's and Seller's engineering personnel
is essential. All documented cost savings on Seller's machining of the cylinder
block, whether through the efforts of Seller or Buyer, will be shared on a 50/50
basis.

10.  ASSIGNMENT; APPLICABLE LAW
-------------------------------
This Agreement is not assignable by Seller without the written consent of Buyer
and will be governed by and construed in accordance with the laws of the State
of Illinois, without regard to the conflict of laws provisions thereof.

11.  CHANGE IN OWNERSHIP AND CONTROL
------------------------------------
During this Agreement, if there is a change in the ownership and control of
either party, the other party shall have the option of terminating this
Agreement immediately by giving written notice thereof. For the purposes of this
Section 11, a change in the ownership and control of either Buyer or Seller or a
parent company of either party, if appropriate, shall be deemed to have occurred
if and when any one or more persons acting individually or jointly hereafter
becomes a beneficial owner, directly or indirectly, of securities representing
twenty-five percent (25%) or more of the combined voting power of the then
outstanding securities of Seller or Buyer or the parent company of either party.

12.  QUALITY
------------
The Quality System Standard QS-9000 Section 1 shall be the fundamental quality
system standard applied to the processes required to produce Caterpillar
products. In addition, there are Buyer specific quality system and process
control elements that shall be included as stated in the Supplier Guideline for
preparing Quality Plans and the Engine Division Supplier Certification
Guidelines (the "Buyer Standards"). The seller shall develop quality systems and
process control programs that are documented in adequate detail that fulfill
both the QS-9000 standard and Buyer standards. There may be additional data
required based on the type of product being produced and supplied to
Caterpillar. The supplier shall provide copies of the Quality Manual, quality
systems and process control support documentation upon request by Buyer
representatives. Buyer may request the supplier provide periodic statistical
data on critical process and product characteristics.

Changes to the manufacturing processes and/or product shall be communicated to
Buyer prior to implementing the change by completing the Production Part
Approval Process (PPAP) and utilizing the Process Change Management process.
This will include changes required by Buyer's design changes or changes by the
seller to improve the process throughput, cost, quality and/or capability. The
Global 8D Problem Solving process shall be the preferred method for documenting
problems and corrective actions.

Seller shall validate and report metallurgical, dimensional, and soundness data
to ensure Buyer's specification are fulfilled. Seller shall retain all records
for a minimum of 2 years from the date of the last shipment. Copies of these
records shall be provided to Buyer upon request.

The seller shall obtain registration to QS-9000 by an accredited registrar by
December 31, 2000.

                                        3
<PAGE>

13.  INDEMNIFICATION
--------------------
Seller agrees to indemnify, defend, and hold buyer harmless against and from all
claims, demands, liabilities, loss, damage, cost, and expense, of whatsoever
nature, arising from or in any way connected with the injury or death of any
person or loss or damage to property as a consequence of, or attributable to,
any defect of design, material, or workmanship of Product or failure of Product
to conform with Seller's and Buyer's specifications, drawings, and data.

14.  FORCE MAJEURE
------------------
Neither Buyer nor Seller shall be liable for any delay in or failure of
performance of their respective obligations hereunder if such performance is
rendered impossible by reason of fire, explosion, earthquake, accident,
breakdown, strike, drought, embargo, war, riot, act of God or of public enemy,
an act of governmental authority, agency or entity, shortage of raw materials,
or any other contingency, delay, failure or cause, beyond the reasonable control
of the party whose performance is affected, irrespective of whether such
contingency is specified herein or is presently occurring or anticipated by
either party. Upon the occurrence of any event covered by this provision, Seller
and Buyer shall make every effort to continue to maintain as much as possible
the supplier-customer relationship established under this Agreement. However, in
the event Buyer and Seller is unable to meet its obligations hereunder because
of the conditions described above and such inability continues for a period of
two (2) months, the other party shall have the right to terminate this Agreement
upon thirty (30) days prior written notice.

15.  WARRANTY PARTICIPATION
---------------------------
Seller warrants that each Product shall be in full conformity with Seller's and
Buyer's specifications, drawings, and data. Seller agrees to credit Caterpillar
for any Product covered under the standard warranty provided by Caterpillar to
its customers and sold by Seller, which is deemed defective through a joint
review process performed by Buyer and Seller, in the amount of Dealer Net Price,
limited to three (3) times the purchase order price, plus any reasonable and
customary charges for labor performed during normal working hours caused by
failure of the Product or its replacement.

For any ancillary damage caused by Product failure, where Product was the causal
part, as identified through a joint review process, Seller shall credit Buyer
for the cost of any and all parts damaged because of the Product failure in the
amount of dealer net price, not to exceed a total amount for ancillary damage of
$100,000 per calendar year.

These costs shall be identified by Caterpillar through its Field Incident
Reports and Service Information System. Caterpillar agrees to make available
appropriate engineering personnel for review of defective Product as requested
by Seller, at Caterpillar's facility.

                                        4
<PAGE>

16.  MISCELLANEOUS
------------------

This Agreement and the terms and conditions referenced in any purchase order
issued by Buyer in connection with this Agreement (to the extent not
inconsistent with this Agreement) constitute the entire agreement and
understanding between the parties with respect to the subject matters herein and
therein, and supersede and replace any prior agreements and understandings,
whether oral or written, between them with respect to such matters. The
provisions of this Agreement may be waived, altered, amended or repealed in
whole or in part only upon the written consent of all parties to this Agreement.
The waiver by either party of any breach of this Agreement shall not be deemed
or construed as a waiver of any other breach, whether prior, subsequent or
contemporaneous of this Agreement. Invalidation of any of the provisions
contained herein, or the application of such invalidation thereof to any person,
by legislation, judgment or court order shall in no way affect any of the other
provisions hereof or the application thereof to any other person, and the same
shall remain in full force and effect unless enforcement as so modified would be
unreasonable or grossly inequitable under all the circumstances or would
frustrate the purposes hereof. Section headings contained herein are for ease of
reference only and shall not be given substantive effect. This Agreement may be
signed in one or more counterparts each to be effective as an original.

IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be signed
by their duly authorized representatives as of the date first set forth above.

        CATERPILLAR INC.                       GALAXY INDUSTRIES CORPORATION
           ("BUYER")                                    ("SELLER")

By: /s/ W. M. McCowan                   By:  /s/  BUD GOLDSMITH
   -------------------------                --------------------------------
Title: GESM                          Title:   PRESIDENT/CEO
      ----------------------                --------------------------------
Date: November 9, 1999                Date:    OCTOBER 26, 1999
      ----------------------                --------------------------------

By:   /s/ C.P. Elwyn
      ----------------------
Title: Manufacturing Manager
      ----------------------
Date: December 15, 1999
      ----------------------

By:
      ----------------------
Title:
      ----------------------
Date:
      ----------------------

                                        5

<PAGE>
\

                                  EXHIBIT A

PRODUCTS:
Caterpillar part numbers:
3406C 152-7646
3406E 137-8467

ANNUALIZED VOLUME PRICING:

FOB Galaxy's Canton, Michigan plant.

3406C
<TABLE>
<CAPTION>

              Value Added    Material & Mark-Up    Containers    Packaging       Total
<S>             <C>              <C>                 <C>           <C>          <C>
 7,500/yr       $739.18          $823.14             $2.25         $5.43        $1570.00
10,000/yr       $676.59          $823.14             $2.25         $5.43        $1507.41
12,500/yr       $622.13          $823.14             $2.25         $5.43        $1452.95

</TABLE>

3406E
<TABLE>
<CAPTION>

              Value Added    Material & Mark-Up    Containers    Packaging       Total
<S>             <C>              <C>                 <C>           <C>          <C>
 7,500/yr       $662.95          $815.06             $2.25         $5.43        $1485.69
10,000/yr       $611.84          $815.06             $2.25         $5.43        $1434.58
12,500/yr       $555.90          $815.06             $2.25         $5.43        $1378.64

</TABLE>

Any combination requirements of 3406C, 3406E or replacement part numbers as
defined in note one below may be added together in order to achieve
annualized volume prices.

NOTES:
1.  Products include the current part numbers and any new or replacement part
    numbers issued by the Buyer and agreed upon by Buyer and Seller.

2.  Prices are based on specifications and engineering change levels as of the
    commencement date of this agreement.

3.  Prices are firm except for changes resulting from volume pricing as noted
    above, material & mark-up price changes. Price Containment provisions of
    Section 9, and changes in Buyer's specifications.

4.  Price adjustments will be made as of the first of each month based upon
    annualizing the coming month's forecasted volume as provided by Buyer.
    Partial weeks or months will be prorated as nearly as possible to the
    exact monthly amount.

                                      6
<PAGE>

                                    EXHIBIT B

Durable tooling, fixtures and/or gauging owned by the Buyer:

At the completion of this project Seller will provide complete documentation for
the durable tooling, fixtures and/or gauging purchased on the Buyer's behalf.
Documentation will include a complete description of the durable tooling,
fixtures and/or gauging purchased and the price paid by Seller. Seller further
commits to label all durable tooling, fixtures and/or gauging so that it is
easily identifiable as the property of Buyer and to provide a complete list of
all durable tooling, fixture and/or gauging to Buyer. Exhibit B will then be
revised to reflect the additional detail.

                                        7<PAGE>
                                                                     Exhibt 10.5

                               PURCHASE AGREEMENT

This Purchase Agreement ("Agreement"), dated as of the 7th day of February 2000,
is made by and between DANA CORPORATION, SPICER HEAVY AXLE & BRAKE DIVISION,
6938 Elm Valley Drive, Kalamazoo, Michigan, 49009 (hereinafter called "DANA"),
and NATIONWIDE PRECISION PRODUCTS CORPORATION, 200 Tech Park Drive, Rochester,
New York 14623 (hereinafter called "NPP").

WHEREAS, DANA is engaged in the design, manufacture and sale of axles, brakes
and other powertrain components for medium and heavy duty trucks; and

WHEREAS, NPP is in the business of performing machining services; and

WHEREAS, DANA desires to use NPP to perform machining services on purchased
components which are incorporated into DANA's axle products;

NOW, THEREFORE, in consideration of the obligations and premises set forth
herein, NPP and DANA agree as follows:

         1.0      SERVICES AND TERMS OF PURCHASE

                  1.1      During the term of this Agreement DANA agrees to
                           purchase from NPP and NPP agrees to supply to DANA,
                           machined parts (collectively referred to hereinafter
                           as "Parts") to be incorporated into DANA's axle
                           products.

                  1.2      The Parts that Nationwide will supply include all
                           part numbers listed on the attached Exhibit A.
                           Exhibit A may be revised from time to time to add or
                           delete Parts as agreed to by both parties.

                  1.3      The purchased components (such as raw castings,
                           forgings, bearings, hardware, etc.) which are to be
                           machined shall be purchased by NPP from suppliers and
                           at costs designated by DANA.

                  1.4      DANA shall issue a blanket purchase order or orders
                           to NPP for the Parts based on the agreed prices. DANA
                           shall order Parts from NPP by issuing releases
                           against such purchase orders, designating the mix and
                           volume of Parts, delivery date and agreed delivery
                           location.

                  1.5      Except as otherwise provided in this Agreement,
                           Dana's standard purchase order items and conditions
                           ("Standard Terms") in effect on the date a release is
                           issued shall apply to all purchases made by DANA. The
                           current Standard Terms are set out in the attached
                           Exhibit B. DANA may change these Standard Terms from
                           time to time without prior notice to NPP.

                                        1
<PAGE>

         2.0      PRICE

                  2.1      NPP's invoice price for each Part supplied to DANA
                           will be the sum (a) the price paid by NPP for the
                           purchased component, (b) a handling fee equal to 2%
                           of NPP's price for the purchased component(s), (c)
                           the price of the machining services performed on the
                           component.

                  2.2      The prices for all machining services performed
                           through December 31, 2001, will be those set out in
                           Exhibit A. The prices for machining services will be
                           reduced by 2% in the year 2000 from 2001 pricing. The
                           2002 prices will remain in effect for the remainder
                           of the term of this Agreement.

                  2.3      The machining services prices are based on NPP's
                           receiving aggregate annual revenue of $7,800,000 for
                           performing the services, including the 2% handling
                           fee, in 2001 and $7,650,000 including the 2%
                           handling fee, thereafter during the term of this
                           Agreement. These prices will be in effect as long as
                           NPP received +/- 10% of this value added billing
                           annually. If the value added billings are outside the
                           +/- 10%, DANA and NPP agree to reevaluate the pricing
                           structure. Parts over-and-above those listed in
                           Exhibit A may be added to meet revenue targets.

                  2.4      Charges for inbound freight to NPP from designated
                           DANA suppliers and any non-returnable containers will
                           be billed to DANA at cost.

                  2.5      NPP will procure all special gages, special cutting
                           tools and general gages required to perform the
                           machining services, at the best available prices, and
                           DANA will pay NPP $1,500,000 for the tooling, on or
                           after January 1, 2001, upon receipt of NPP's itemized
                           invoice for the tooling and subject to full
                           Production Part Approval Process ("PPAP") approval of
                           the machined Parts produced therefrom. The tooling
                           will be "Special Tooling" under Section 11 of the
                           Standard Terms. The tooling will belong solely to
                           DANA upon payment therefor and NPP will cooperate
                           with DANA in the filing of any UCC Form 1 or similar
                           documents evidencing its title. NPP will also procure
                           all necessary machine fixtures, at its own expense,
                           and these fixtures will belong solely to NPP.

         3.0      DELIVERY

                  3.1      Delivery and pricing of the Parts will be F.O.B NPP's
                           Plant in Rochester, NY.

                  3.2      DANA will provide reusable outbound shipping
                           containers for the Parts.

                  3.3      DANA and NPP will mutually develop a packaging
                           specification satisfactory to both parties.

                                        2
<PAGE>

                  3.4      DANA will select the freight carriers for inbound
                           shipments to NPP and outbound shipments from NPP to
                           DANA, negotiate the corresponding freight rates, and
                           reimburse NPP for all freight charges that NPP will
                           invoice separately.

         4.0      INVOICE AND PAYMENT TERMS

                  4.1      NPP will invoice DANA when the Parts are shipped.

                  4.2      The terms of payment for undisputed invoices are net
                           thirty (30) days from the receipt of the invoice,
                           with a 1/2% discount off the invoice price for
                           payments made within ten (10) days.

         5.0      TERM AND CANCELLATION

                  5.1      This Agreement will be in effect from the date first
                           written above through December 31, 2006, unless
                           cancelled sooner as provided herein or in the
                           Standard Terms. If the parties wish to extend this
                           Agreement beyond the initial term for one-year
                           renewal terms, they will commence renewal
                           negotiations by July 1, 2005.

                  5.2      Section 18 of the Standard Terms (or any equivalent
                           provision in a subsequent version of the Standard
                           Terms providing for the termination by DANA for
                           convenience) will not apply to this Agreement and
                           DANA will not exercise any of its cancellation rights
                           as long as NPP meets all performance criteria
                           outlined in this Agreement.

                  5.3      The notice and cure period provided in Section 19 of
                           the Standard Terms (or any equivalent provision in a
                           subsequent version of the Standard Terms) will be
                           ninety (90) days.

                  5.4      In the event either NPP or DANA (1) ceases to
                           function, (2) liquidates, dissolves, sells
                           substantially all of its assets, (3) undergoes
                           significant management realignment or change, (4)
                           merges or consolidates and is not the surviving
                           corporation, the other party shall have the right to
                           cancel this Agreement immediately by giving written
                           notice.

         6.0      OBLIGATIONS OF NPP

                  In performance of its obligations under this Agreement, NPP
                  agrees that it will:

                  6.1      PPAP all Parts prior to November 30, 2000. The PPAP
                           process will commence no later than July 1, 2000. NPP
                           is not responsible for the PPAP approval of purchased
                           components.

                                        3
<PAGE>

                  6.2      Maintain adequate facilities and personnel to meet
                           its obligations hereunder, including, but not limited
                           to, development of an inventory control system to
                           assure proper storage of purchased components and
                           finished Parts and prompt handling of inquiries,
                           orders and shipments.

                  6.3      Perform the machining services according to DANA's
                           Supplier Quality Manual (11/89 Rev. 2) and Spicer
                           Heavy Axle & Brake Division's QSR- 109 (October
                           1999).

                  6.4      Provide evidence of conformance to DANA's quality
                           assurance procedures as reasonably requested and
                           permit DANA or its designee upon reasonable advance
                           notice to audit NPP's quality assurance procedures
                           and review pertinent inspection records.

                  6.5      Not make modifications to the purchased components
                           except in accordance with DANA's Parts specifications
                           and/or written instructions.

                  6.6      Notify DANA promptly of all problems relating to the
                           machining services or NPP's other obligations to be
                           performed under this Agreement if such problems will
                           impact delivery or quality of the Parts to be shipped
                           to DANA.

                  6.7      Maintain such records relating to machining services
                           provided under this Agreement as DANA may reasonably
                           require.

                  6.8      Deliver the Parts in accordance with DANA's releases,
                           subject to the following provisions:

                           a.       NPP is committed to 100% on time delivery,
                                    but in no event will be less than 98% on
                                    time, based on DANA's providing NPP with a
                                    rolling 4 (four) week firm schedule and a 5
                                    (five) month planning forecast.

                           b.       If DANA permanently cancels its orders for
                                    any Parts, it will reimburse NPP for the
                                    costs of components for those Parts which
                                    NPP purchased within the forecast period and
                                    which are not returnable.

                           c.       DANA will assure that quantities of outbound
                                    packaging are sufficient to meet delivery
                                    schedules.

                           d.       Lack of performance by the freight carrier
                                    or the purchased components supplier without
                                    fault of NPP will not be considered non
                                    performance by NPP.

                  6.9      Maintain high quality standards that include but are
                           not limited to the following:

                           a.       Maintain quality systems compliant with
                                    QS-9000.

                           b.       Achieve a 200 parts per million ("PPM")
                                    maximum target.

                                        4
<PAGE>

                  6.10     Maintain an inventory bank of 5 (five) days for high
                           volume Parts and 10 (ten) days for low volume Parts.
                           These banks may vary +50%. The high - versus low
                           volume designations will be mutually agreed upon
                           prior to January 1, 2001.

                  6.11     Provide an inventory of the tooling that is owned by
                           DANA under Section 2.5.

                  6.12     Cooperatively work with DANA on an exit program to
                           transition this business to another supplier or
                           DANA's internal operations on the expiration,
                           termination or cancellation of this Agreement.

         7.0      DANA'S OBLIGATIONS

                  In the performing of its obligations under this Agreement,
                  DANA agrees that it will:

                  7.1      Provide NPP with the most current print revisions
                           (including all specifications) available for the
                           Parts at the commencement of this Agreement and from
                           time to time thereafter as changes are made. In
                           addition, if there are any revisions to the Part
                           prints or specifications, DANA agrees to purchase all
                           obsolete components and finished Parts in inventory
                           at NPP, not to exceed a reasonable quantity and mix
                           consistent with DANA's firm schedules and NPP's
                           customary lead times for purchased components, prior
                           to changeover.

                  7.2      Own the tooling used by third parties to manufacture
                           the components that are purchased by NPP hereunder
                           for machining and be responsible for any and all
                           design changes, repairs and replacements for such
                           tooling.

                  7.3      Provide facility space at no cost to NPP for the
                           inventory bank described in Section 6.10, should DANA
                           and NPP mutually agree to have the bank located
                           outside NPP's facilities.

                  7.4      Provide all returnable drainage and packaging
                           necessary for outbound shipments of Parts from NPP to
                           DANA.

                  7.5      Assist NPP in resolving any quality issues with the
                           purchased component suppliers should NPP be unable to
                           resolve them directly and promptly.

                  7.6      Consider NPP as a preferred source for machining
                           services and afford NPP the opportunity to quote any
                           new or replacement business.

                                        5
<PAGE>

         8.0      CONFIDENTIALITY

                  8.1      The confidentiality provisions of the Standard Terms
                           attached hereto as Exhibit B will apply mutually to
                           both parties during the term of this Agreement and
                           will not be superseded by any subsequent version of
                           the Standard Terms without both parties' written
                           consent.

                  8.2      All materials, including without limitation
                           documents, drawings, models, apparatus, sketches,
                           designs and lists, furnished to NPP by DANA shall
                           remain the property of DANA and shall be returned to
                           DANA, erased and/or destroyed promptly at DANA's
                           request, as well as all copies made thereof.

         9.0      MISCELLANEOUS

                  9.1      NOTICES. All notices, requests, consents and other
                           communications hereunder shall be deemed to have been
                           duly given hereunder if in writing and, upon receipt
                           when delivered by hand or sent by courier, facsimile
                           transmission or telex, or three (3) calendar days
                           after being mailed by first class mail, postage
                           prepaid, in each case addressed as follows:

            To DANA:                            To NPP:

            Dana Corporation                    Nationwide Precision Products
            Spicer Heavy Axle & Brake Div.      200 Tech Park Drive
            6938 Elm Valley Drive               Rochester, New York 14623
            Kalamazoo, Michigan 49009
            Attn: Purchasing Manager            Attn: Vice President - Sales

                           or such address as the addressee party may have
                           previously designated in writing by notice to the
                           other party, and such notice or communication shall
                           be deemed to have been given as of the date so
                           delivered or mailed.

                  9.2      SUCCESSORS AND ASSIGNS; OTHER PARTIES. This Agreement
                           and the parties' respective rights and obligations
                           hereunder are not assignable by NPP or DANA without
                           the prior written consent of the other party.

                  9.3.     ENTIRE AGREEMENT. This Agreement, together with the
                           Exhibits attached hereto, constitutes the entire
                           agreement between the parties about the subject
                           matter hereof and supersedes all prior agreements,
                           representations, warranties, statements, promises,
                           information, arrangements and understandings, whether
                           oral or written, expressed or implied with respect to
                           this subject. No modification or waiver of this
                           Agreement shall be binding upon any party unless in
                           writing and signed by or on behalf of the party
                           against which the modification or waiver is asserted.

                                        6
<PAGE>

                  9.4      SEVERABILITY. Any term or provision of this Agreement
                           which is held to be invalid or unenforceable shall be
                           ineffective to the extent of such invalidity or
                           unenforceability without rendering invalid or
                           unenforceable the remaining terms and provisions of'
                           this Agreement.

                  9.5      WAIVER. Neither the failure nor any delay on the part
                           of NPP or DANA to exercise any right, power or
                           privilege hereunder shall operate as a waiver
                           thereof, nor shall any single or partial exercise of
                           any such right, power or privilege preclude any other
                           or further exercise thereof, or the exercise of any
                           other right, power or privilege available to NPP or
                           DANA at law or in equity.

                  9.6      GOVERNING LAW. This Agreement shall in all respects
                           be interpreted, construed and governed by and in
                           accordance with the laws of the State of Ohio,
                           without recourse to the conflicts of laws provisions
                           thereof, and any action relating to this Agreement
                           shall be brought exclusively in a state or federal
                           court in the State of Ohio.

IN WITNESS WHEREOF, NPP and DANA have caused this Agreement to be duly executed
as of the date first above written.

NATIONWIDE PRECISION                    DANA CORPORATION,
PRODUCTS CORPORATION                    SPICER HEAVY AXLE & BRAKE DIVISION

By:       /S/  RONALD S. RICOTTA        By:       /S/  NORM BOISVERT
   --------------------------------        ---------------------------------
      Ronald S. Ricotta                       Norm Boisvert
      President & CEO                         VP & General Manager

Date:       02/08/00                    Date:        02/09/00
   --------------------------------        ---------------------------------

                                        7
<PAGE>

                                   EXHIBIT A

                         NATIONWIDE PRECISION PRODUCTS

<TABLE>
<CAPTION>
------------------------------------------------------------------------------
  2001         PART                           MACHINING
FORECAST      NUMBER      DESCRIPTION           PRICE        NOTES
------------------------------------------------------------------------------
<S>           <C>         <C>                  <C>            <C>
                10524     ADJUSTER               1.23
 31,734         21637     ADJUSTER               1.23
    171         27842     ADJUSTER               1.23
  6,612         31562     ADJUSTER               0.98
 15,401         39448     ADJUSTER               1.23
 10,232         82451     ADJUSTER               1.23
 13,572        110243     ADJUSTER               0.98
    217        111022     ADJUSTER               1.23
  7,461        113884     ADJUSTER               1.23
  8,037        113885     ADJUSTER               1.23
               118776     ADJUSTER               1.23
    304        119683     ADJUSTER               1.23
  7,142        128616     ADJUSTER               0.79
               128965     ADJUSTER               1.23
239,050        129128     ADJUSTER               0.79
231,473        129130     ADJUSTER               0.79
  3,114        210108     ADJUSTER               1.23
  4,216        210179     ADJUSTER               1.23
  5,738        210286     ADJUSTER               1.23
  3,087        210389     ADJUSTER               1.23

                37744     BEARING CAP            3.69
 12,350         39914     BEARING CAP            2.95
  5,700         67809     BEARING CAP            1.97
  5,016         67810     BEARING CAP            1.97
    475         68841     BEARING CAP            2.95
 26,125         08642     BEARING CAP            1.97
 11,662         78928     BEARING CAP            1.97
  5,073        113818     BEARING CAP            2.46
  4,081        113819     BEARING CAP            2.46
  1,500        126807     BEARING CAP            8.09
 40,608        127471     BEARING CAP            1.62
 51,151        127473     BEARING CAP            1.62
  7,125        128603     BEARING CAP            2.21
               210030     BEARING CAP            1.97
    901        210311     BEARING CAP            2.21
               210382     BEARING CAP            1.97
     19        210459     BEARING CAP            1.97
  1,520        210460     BEARING CAP            2.21
  4,256        210502     BEARING CAP            2.21
  4,013        210503     BEARING CAP            1.97
               211027     BEARING CAP            1.97

    190         79898     BRG ADJ & CUP          9.83
    204        106694     BRG ADJ & CUP          9.83
    380        119685     BRG ADJ & CUP          9.83

    380         75108     CAGE & CUP ASSY        7.87

</TABLE>

                                       Page 1
<PAGE>

                                  EXHIBIT A
                        NATIONWIDE PRECISION PRODUCTS

<TABLE>
<CAPTION>
------------------------------------------------------------------------------
  2001         PART                           MACHINING
FORECAST      NUMBER      DESCRIPTION           PRICE        NOTES
------------------------------------------------------------------------------
<S>           <C>         <C>                  <C>            <C>
                75967     CAGE & CUP ASSY        9.83
    198         76689     CAGE & CUP ASSY        8.85
    479         76897     CAGE & CUP ASSY        8.85
 13,780         78914     CAGE & CUP ASSY        9.83
    684         79246     CAGE & CUP ASSY       11.80
                86812     CAGE & CUP ASSY       10.82
    190         98381     CAGE & CUP ASSY       11.80
               103534     CAGE & CUP ASSY       10.82
     76        104471     CAGE & CUP ASSY       10.82
               107322     CAGE & CUP ASSY        8.85
    152        107324     CAGE & CUP ASSY        9.83
  1,847        107496     CAGE & CUP ASSY        8.85
  1.642        110731     CAGE & CUP ASSY        7.87
  1,915        110733     CAGE & CUP ASSY        6.88
 12,312        111692     CAGE & CUP ASSY        8.85
  3,694        119820     CAGE & CUP ASSY        9.83
               119827     CAGE & CUP ASSY        8.85
               119840     CAGE & CUP ASSY       10.82
  6,479        126290     CAGE & CUP ASSY       11.80
               126694     CAGE & CUP ASSY       11.80
    410        126825     CAGE & CUP ASSY       10.82
               127039     CAGE & CUP ASSY       11.80
117,012        127600     CAGE & CUP ASSY        5.90            Service with AL PDU
 85,287        127601     CAGE & CUP ASSY        5.90                Now 129575
  1,907        127602     CAGE & CUP ASSY        4.96
  5,035        127843     CAGE & CUP ASSY        8.85
  1,667        128372     CAGE & CUP ASSY        7.87
  2,052        128373     CAGE & CUP ASSY        7.87
 11,799        128976     CAGE & CUP ASSY        9.83
    205        129172     CAGE & CUP ASSY       11.80
               129174     CAGE & CUP ASSY        8.85
    570        129364     CAGE & CUP ASSY        8.85
 95,152        129575     CAGE & CUP ASSY        5.58
  1,597        129767     CAGE & CUP ASSY        6.99
  1,554        129768     CAGE & CUP ASSY        6.99
    171        210011     CAGE & CUP ASSY        7.87
    616        210189     CAGE & CUP ASSY        8.85
   1,231       210340     CAGE & CUP ASSY        8.85
               210511     CAGE & CUP ASSY       10.82
   3,591       210592     CAGE & CUP ASSY        9.83
               210720     CAGE & CUP ASSY       11.80

   8,550       127214     CARRIER & CAP ASSY    31.47
   3,000       127221     CARRIER & CAP ASSY    31.47

   3,116        45481     CARRIER COVER         16.72
     536       102606     CARRIER COVER         16.72
  13,437       103526     CARRIER COVER         16.72

</TABLE>

                                       Page 2
<PAGE>

                                     EXHIBIT A
                           NATIONWIDE PRECISION PRODUCTS

<TABLE>
<CAPTION>
---------------------------------------------------------------------------------------------
  2001               PART                                  MACHINING
FORECAST            NUMBER            DESCRIPTION            PRICE            NOTES
---------------------------------------------------------------------------------------------
<S>                 <C>               <C>                  <C>                <C>
 1.279              127605            CARRIER COVER        11.36              Now 129572
   179              129459            CARRIER COVER        15.98
                    129489            CARRIER COVER        12.41
 1.368              129490            CARRIER COVER        12.41
                    129572            CARRIER COVER        12.95              100% OF VOLUME
73.967              129572            CARRIER COVER        15.00               70% OF VOLUME

   570              86776             CASE FH              23.40
 3.768              86786             CASE FH              23.40
 6.270              88501             CASE FH              23.40
   456              88677             CASE FH              23.45
10.260             103865             CASE FH              23.40
     9             104519             CASE FH              23.40
 1.140             113851             CASE FH              23.40
 1.140             113862             CASE FH              23.40
 3.420             113863             CASE FH              23.40
    95             118736             CASE FH              23.40
    62             118775             CASE FH              23.40
    51             120091             CASE FH              23.40
   304             120092             CASE FH              23.40
   752             126035             CASE FH              23.40
 1.619             126036             CASE FH              23.40
   364             126037             CASE FH              23.40
                   126191             CASE FH              23.40
   215             128192             CASE FH              23.40
 8.550             126234             CASE FH              23.40
   285             127823             CASE FH              23.40
    79             210390             CASE FH              23.40
   276             210391             CASE FH              23.40
   228             210392             CASE FH              23.40
   448             210504             CASE FH              23.40
 2.480             210505             CASE FH              23.40
 1.469             210506             CASE FH              23.40
                   210677             CASE FH              23.40
                   210678             CASE FH              23.40

26.657              86777             CASE PH              15.74
    95             104518             CASE PH              15.74
 6.270             113864             CASE PH              15.74
                   118735             CASE PH              15.74
                   118774             CASE PH              15.74
    72             119870             CASE PH              15.74
   357             119871             CASE PH              15.74
   137             126014             CASE PH              14.75
 2.145             126996             CASE PH              15.74
85.500             127498             CASE PH               7.98              MINIMUM OF 50%
 6.521             210017             CASE PH              14.75
 3,848             210507             CASE PH              15.74
</TABLE>

                                       Page 3
<PAGE>

                                     EXHIBIT A
                           NATIONWIDE PRECISION PRODUCTS

<TABLE>
<CAPTION>
---------------------------------------------------------------------------------------------
  2001               PART                                  MACHINING
FORECAST            NUMBER            DESCRIPTION            PRICE            NOTES
---------------------------------------------------------------------------------------------
<S>              <C>                <C>                  <C>                <C>
                   210676             CASE PH              14.75

 1,003             110807             COVER & CUP ASSY      7.87
 3,010             110825             COVER & CUP ASSY      6.88
 1,708             129766             COVER & CUP ASSY      6.67

                   126303             DIFF CASE 4 LEG      24.35
                   108140             DIFF CASE PH 2 SPD   14.80
 2,453             103190             GEAR SUPPORT CS      14.27
   174             111029             GEAR SUPPORT CS      37.71

                    77751             HSG COVER            18.29
   171              78923             HSG COVER            16.39
                    80269             HSG COVER            16.39
                    80277             HSG COVER            16.62
                    82693             HSG COVER            16.39
   342              84546             HSG COVER            16.39
   570              98276             HSG COVER            16.39
                   126997             HSG COVER            16.39
                   127487             HSG COVER            12.29
   684             127781             HSG COVER            16.37
                   127873             HSG COVER            16.39
                   128285             HSG COVER            16.39
   114             128266             HSG COVER            16.39
11,548             128287             HSG COVER            16.39

   246              88029             IAD                   5.20
   179             102621             IAD                   5.20
 1,140             104513             IAD                   5.15
24,919             126151             IAD                   5.10
16,422             127784             IAD                   5.10

   221              32326             SHIFT FORK            6.30
 3,990              32613             SHIFT FORK            5.57
   319              32679             SHIFT FORK            6.22
                    43242             SHIFT FORK            6.50
12,546              84508             SHIFT FORK            6.22
</TABLE>

                                       Page 4
<PAGE>

                                    EXHIBIT B

                   PURCHASE ORDER FOR MATERIALS AND COMPONENTS

                              TERMS AND CONDITIONS

1. CONTRACT, ACCEPTANCE. This Order and the documents incorporated or referred
to herein constitute the entire contract between the parties for the Goods
ordered and supersede any prior written or oral agreements between the parties
therefor. Seller's written acknowledgment of this Order or Seller's delivery of
any Goods hereunder will constitute Seller's acceptance of these terms and
conditions. Any reference herein to Seller's quotation is for informational
purposes only and does not constitute Buyer's acceptance of any terms and
conditions contrary or supplemental to those set out herein.

2. SELLER'S STATUS, ASSIGNMENT. Seller is an independent contractor and not an
employee or agent of Buyer. Seller may not assign or subcontract this Order or
any of its rights or obligations hereunder without Buyer's prior written
consent.

3. CHANGES TO ORDER. Buyer may change this Order in any respect at any time on
written notice to Seller. If any change made by Buyer materially affects
Seller's costs of producing the Goods, the purchase price of the affected Goods
will be equitably adjusted and this Order amended accordingly.

4. PACKING AND SHIPMENT. Seller will pack and ship the Goods in accordance with
Buyer's instructions, without charge for packaging or handling unless otherwise
specified. All Goods will be packed to comply with applicable common carrier
requirements and so as to secure the best available freight rates. All U.S.
shipments will be accompanied by a fully completed bill of lading in the form
prescribed by the National Motor Freight Classification and by a packing list
showing the number and description of items contained therein. Buyer's name and
Order number will be plainly marked on all Terms and Conditions packages, bills
of lading, packing slips, and other shipping documents and on Seller's invoices.
Buyer's count or weight will be final and conclusive for all shipments.

5. DELIVERIES. Seller will deliver all Goods in accordance with Buyer's
instructions. Buyer may reject any or all Goods shipped in excess of quantities
ordered or in advance of schedule and may either return the same to Seller at
Seller's expense or retain the same and invoice Seller for Buyer's incidental
costs of handling and/or storage. Buyer will not process invoices for Goods
shipped in advance of the schedule until the scheduled delivery date. Buyer may
change scheduled deliveries at any time and will reimburse Seller for Seller's
reasonable, documented incremental costs due to such changes.

6. INSPECTIONS, DEFECTS AND NONCONFORMITIES. Buyer may inspect and/or test the
Goods at reasonable times and places and in reasonable quantities, at its own
expense; provided that Seller will, at no charge, make its premises available
for such purposes and will provide all necessary assistance to make such
inspections and/or tests safe and convenient. No inspections and/or tests by
Buyer hereunder will relieve Seller of its obligation to make full and adequate
inspections and/or tests of the Goods. If any Goods are found to be defective or
not in conformity with Buyer's specifications or requirements, Buyer may reject
them, in whole or in part, or require Seller to repair or

                                        1
<PAGE>

replace them at Seller's sole expense. If Buyer returns any rejected Goods,
Seller will reimburse Buyer for the purchase price and all freight, handling,
insurance and other incidental costs incurred by Buyer. If Seller fails to
promptly repair or replace any defective or nonconforming Goods as requested by
Buyer, Buyer may repair or replace the same and invoice Seller for Buyers costs
of repair or replacement and any incidental costs.

7. QUALITY. In performing this Order, Seller will comply with the quality
compliance and quality assurance standards and procedures set out in the Quality
System Manual and the OS-9000 standards published by the International
Organization for Standardization.

8. CONFIDENTIAL INFORMATION. Except as required by law, as reasonably necessary
to perform this Order, or with Buyer's prior written consent. Seller will keep
confidential, at all times, all information, drawings, specifications and data
furnished by Buyer and/or derived or developed by Seller in connection with the
performance of this Order. Seller will not divulge such confidential information
or use it (directly or indirectly) for its own benefit or for the benefit or any
other party or make copies of such confidential information or permit copies to
be made. The foregoing confidentiality obligations do not apply to information
known by Seller at the time it is disclosed by Buyer, to information lawfully
obtained by Seller from a third party entitled to disclose it, and to
information which is or later becomes public knowledge other than through
disclosure by Seller.

9. INTELLECTUAL PROPERTY RIGHTS, PATENT WARRANTY. If Buyer furnishes the design
for the Goods or reimburses Seller for the cost of designing the Goods, Buyer
will own all intellectual property rights relating to that design. Conversely,
if Seller furnishes the design for the Goods or bears the sole cost of designing
the Goods, Seller will own all intellectual property rights relating to the
design. In either case, the owner of the intellectual property rights warrants
to the other party that the design of the Goods will not infringe upon or
contribute to the infringement of any U.S. or foreign patent or patent right.

10. PRODUCT WARRANTY. Seller warrants to Buyer, its customers and end users,
that Seller has good title to the Goods, free and clear of all liens; that the
Goods are free from defects in material and workmanship; that the Goods are
merchantable; conform fully with all specifications, drawings and/or samples
furnished by Buyer (or furnished by Seller and accepted by Buyer); that the
Goods are fit and sufficient for their intended uses; and that the Goods conform
to all applicable Federal Motor Vehicle Safety Standards issued under the
National Traffic and Motor Vehicle Safety Act of 1966, as amended.

11. SPECIAL TOOLING. "Special Tooling" means all special dies, jigs, fixtures,
drawings, molds, patterns, templates and gages acquired or manufactured by
Seller under this Order for use in manufacturing or assembling Goods which are
proprietary to Buyer, excluding any standard or perishable tooling or gages.
Special tooling separately itemized in this Order will be Buyer's property upon
Buyer's full payment of the purchase price for same; provided, however, that
Buyer will have no payment obligation until it has accepted such tooling or the
first run of Goods manufactured or assembled therewith. Seller will furnish
Buyer with an itemized list of such tooling and will maintain adequate cost
records for the same, which records will be available for review or audit

                                        2
<PAGE>

by Buyer. If Seller fails to maintain such cost records, Buyer will be obligated
to pay Seller solely the fair market value of the special tooling, regardless of
the purchase price stated herein. Seller will be responsible for all loss or
damage to such tooling and for all taxes, assessments, and similar charges
levied with respect to or upon such tooling while in Seller's possession. Seller
will mark and number such tooling with Buyer's name and the number of the part
made therewith to permit accurate identification of same at all times and will
segregate the same from other tooling in its possession to the extent feasible.
Seller will repair, maintain and keep such tooling in good working condition and
replace the same at its own expense as necessary. Seller will use such tooling
exclusively for the production of Goods for Buyer and for no other use. Upon
completion, cancellation, or termination of this Order, Seller will hold such
tooling and any operation sheets or process data necessary to show the use
thereof, at no charge, pending Buyer's instructions with respect to removal or
disposition at Buyer's expense.

12. LEGAL COMPLIANCE. Seller warrants that it will comply with all applicable
federal, state and local laws, regulations, ordinances, and executive, judicial
or administrative orders in the performance of this order. Seller will furnish
Buyer with certificates of compliance in such form as Buyer may request, from
time to time, and will promptly furnish to the proper person or entity any
reports which are properly required of Seller by law, regulation, ordinance, or
order.

13. HAZARDOUS MATERIALS. Seller will property classify, describe, package, mark,
label and provide Material Safety Data Sheets (MSDS) for all Goods to be shipped
hereunder. Seller will prepare all such Goods for transportation in accordance
with any applicable state or federal laws or regulations. Seller will indemnify
and hold harmless Buyer from any claims penalties or damages incurred by Buyer
as a result of any Goods received from Seller not in accordance therewith.

14. COUNTRY OF ORIGIN INFORMATION. Upon request, Seller agrees to provide Buyer
with documentation that establishes the country of origin of the Goods,
including where applicable, affidavits of manufacture, NAFTA certificates of
origin or other documentation that Buyer may reasonably require.

15. INDEMNIFICATION. Seller will defend and indemnity Buyer and its customers
and end users from and against all claims, suits, damages, losses and expenses
arising from (a) any personal injury, death or property loss or damage caused by
Seller's negligent or willful acts or omissions in performing this Order, (b)
Seller's breach of any warranty contained herein, or (c) Seller's breach of or
default under this Order.

16. INSURANCE. While performing this Order, Seller will maintain insurance
coverage at its own cost in amounts and with insurers satisfactory to Buyer for
workers' compensation (unless self-insured), public liability (including
contractual liability and products liability) and automobile liability. At
buyer's request, Seller will furnish certificates of insurance evidencing such
coverage (which certificates will name Buyer as an additional insured and
provide that the coverage will not be cancelable or subject to limit reductions
without 15 day's written notice to Buyer) and/or evidence of self-

                                        3
<PAGE>

insurance for workers' compensation. Seller's compliance with these insurance
requirements will not relieve Seller of its defense and indemnification
obligations under Paragraph 15.

17. ALLOCATION. In the event of a partial failure of Seller's ability to supply
the entire quantity of Goods purchased hereunder, Seller will first meet all of
Buyer's requirements hereunder prior to any allocation among customers under
12-615 of the Uniform Commercial Code.

18. TERMINATION FOR CONVENIENCE. Buyer may terminate this Order for convenience
at any time on written notice to Seller. Upon termination, Buyer will be liable
to Seller solely for (a) unpaid invoices for Goods shipped, and (b) Seller's
reasonable, documented costs for raw materials, work-in-process and finished
Goods (subject to the volumes specified in this Order or any firm releases
hereunder) that cannot be canceled without penalty or sold in the general trade;
provided that Seller has delivered the same to Buyer.

19. CANCELLATION FOR CAUSE. To the extent permitted by law, Buyer may cancel
this Order without liability to Seller at any time on written notice to Seller
in the event of Seller's insolvency, Seller's filing of a voluntary petition in
bankruptcy, the appointment of a receiver or trustee for Seller, Seller's
execution of an assignment for the benefit of creditors, or other comparable
event. In addition, Buyer may cancel this Order without liability to Seller at
any time on 30 days' written notice to Seller if Seller breaches any provision
of this Order (or Buyer anticipates such breach); provided, that the
cancellation will be void if Seller cures the breach (or provides adequate
assurances of performance) within the 30-day notice period.

20. BINDING EFFECT. The obligations of the parties hereunder will be binding on
their respective directors, officers, employees, agents, subcontractors, and
duly authorized successors and assigns (if any).

21. CUMULATIVE REMEDIES, WAIVER. Buyer's remedies herein are cumulative and in
addition to any other or further remedies available at law or equity. Buyer's
waiver of any right herein will not constitute a subsequent waiver of the same
right or any other right provided herein.

22. GOVERNING LAW. This Order will be interpreted and enforced under the laws of
the state of Ohio (including, without limitation, the provisions of the Uniform
Commercial Code as adopted by the State of Ohio), without recourse to the
conflicts of laws provisions thereof. In no event will the provisions of the
U.N. Convention on the Sale of Goods apply to this order.

23. DISPUTE RESOLUTION. Any dispute arising connection with the interpretation,
performance or non-performance, or enforceability of this Order will be resolved
by prompt good faith negotiation between the parties. If the parties are unable
to resolve any such dispute, either party may request that it be resolved
through binding arbitration conducted under the Commercial Rules of the American
Arbitration Association in Toledo, Ohio, U.S.A. or elsewhere as the parties may
mutually agree; provided, that neither party may institute an arbitration
proceeding hereunder unless it has given written notice 30 days prior thereto to
the other party, stating its intent to do so and specifying the basis therefor
in reasonable detail. Any award, order or judgment made or issued pursuant to
arbitration hereunder will be deemed final and may be entered and enforced in
any court of competent jurisdiction. The parties hereby agree to submit to the
jurisdiction of such

                                        4
<PAGE>

court for purposes of enforcement of such award, order or judgment. In any
arbitration proceeding hereunder, the arbitrator(s) are authorized (but not
obligated) to award reasonable attorneys' fees and other arbitration-related
costs to the prevailing party. Any arbitration proceeding hereunder will be
conducted on a confidential basis. Except by mutual written agreement, no
arbitration arising out of or related to this Order will include by
consolidation, joinder, or any other means, any person or entity not a party
hereto.

24. YEAR 2000 COMPLIANCE. Seller warrants that all software and hardware
furnished under this Agreement (including all enhancements, upgrades,
customizations, modifications and maintenance) will be Year 2000 compliant.
Seller agrees to defend and indemnify Dana from and against all claims, losses,
damages, and costs arising from Seller's Breach of this warranty, regardless of
any limitations of remedies contained elsewhere in this agreement or in any
other agreement between the parties.

                             EXEMPTION CERTIFICATION

       (PURCHASE FOR FURTHER MANUFACTURE UNDER THE INTERNAL REVENUE CODE)

Dana Corporation hereby certifies that it is a manufacturer or producer of
entries taxable under the Internal Revenue Code and holds certificate of
Registry #34-43-8104-0 issued by the District Director of Internal Revenue at
Cleveland, Ohio, and that the article or articles specified in the accompanying
order will be used by him as materials in the manufacture of production of, or
as a component part of, an article or articles enumerated in the code, to be
manufactured or produced by him.

It is understood that for all the purposes of such taxes, the Buyer will be
considered the manufacturer or producer of the articles purchased hereunder, and
(except as specifically provided by law) must pay tax on resale or use,
otherwise than as specified above, of the articles purchased hereunder. It is
further understood that the fraudulent use of this Certificate no secure
exemption will subject the Buyer and all guilty parties to revocation of the
privilege of purchasing tax free and to a fine of not more than $10,000 or to
Imprisonment for not more than five years or both together with costs of
prosecution.

February 1, 2000

                                        5

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00008-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00008-of-00352.parquet"}]]