Document:

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                                                              Exhibit 10.95

                             TECHNOLOGY LICENSE
                                 AGREEMENT

          THIS TECHNOLOGY LICENSE AGREEMENT (this "Agreement"), dated as of
December 20, 2001 (the "Effective Date"), is by and between, on the one hand,
Textron, Inc., a Delaware corporation ("Textron"), and, on the other hand,
Collins & Aikman Corporation, a Delaware corporation ("Holdings"), and Collins
& Aikman Products Co., a Delaware corporation and a wholly owned subsidiary of
Holdings ("C&A Products").

          WHEREAS, pursuant to the Purchase Agreement by and among Textron, C&A
Products and Holdings dated as of August 7, 2001, as amended and restated as of
November 30, 2001 (the "Purchase Agreement"), C&A Products will purchase
certain shares of capital stock and assets of the Business (as defined herein);

          WHEREAS, among the assets of the Business are certain rights in
technology which Textron and its Affiliates (as defined herein) wish to use in
their respective businesses (such rights, as described more particularly
herein, the "Licensed-Back IP"); and

          WHEREAS, Textron wishes to obtain for itself and its Affiliates a
worldwide, perpetual and irrevocable license from C&A Products to use the
Licensed-Back IP in Textron's and its Affiliates' existing businesses and
elsewhere on the terms and conditions set forth herein;

          NOW, THEREFORE, in consideration of the mutual representations,
warranties, covenants and agreements set forth in this Agreement and in the
Purchase Agreement and for other good and valuable consideration, the receipt
and sufficiency of which are hereby acknowledged, the parties hereto, intending
to be legally bound, agree as follows:

                                    ARTICLE I
                                   DEFINITIONS

          In addition to certain capitalized terms defined on first use herein,
for purposes of this Agreement, except as otherwise expressly provided herein
or unless the context clearly requires otherwise:

          "Affiliate" of any Person shall mean any other Person that directly
or indirectly, through one or more intermediaries, controls, is controlled by,
or is under common control with, such first Person. "Affiliate" includes, with
respect to Textron, "Authorized Affiliates" (as defined herein).
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                                       -2-

          "Authorized Affiliate" shall mean any Affiliate of Textron, provided
that no Competitor of C&A Products or group of Competitors of C&A Products owns
or has the right to acquire, individually or in the aggregate, twenty percent
(20%) or greater of the total equity interest in such Affiliate.

          "Bison Subsidiaries" shall have the meaning ascribed to it in the
Purchase Agreement.

          "Business" shall have the meaning ascribed to it in the Purchase
Agreement.

          "Competitor of C&A Products" shall mean any Person that materially
competes with C&A Products or its Affiliates in the sale of products of C&A
Products or such Affiliates within the Restricted Field.

          "Equipment Lease Term Sheet" shall have the meaning ascribed to it in
the Purchase Agreement.

          "Intellectual Property" shall mean all intellectual property, and all
legal rights related thereto everywhere in the world, including, but not
limited to, patents and patent applications; copyrights, copyright
registrations, renewals and applications for copyrights; data and database
rights; software, trade secrets and other confidential information, materials,
know-how, proprietary processes, formulae, algorithms, models and
methodologies, customer lists and contacts, research and other technical
information, and general intangibles of like nature; trademarks, service marks,
trade names and other business identifiers.

          "Licensed-Back IP" shall mean (i) the patents and patent applications
(including any patents issuing or derived therefrom) identified on Exhibit A;
(ii) all copyrights and applications for and registrations of such copyrights;
and (iii) all other technology, know-how, computer software programs,
proprietary information and other Intellectual Property, in each of cases (ii)
and (iii) as owned or controlled by or licensed to any of the Bison
Subsidiaries immediately prior to the Effective Date.

          "Losses" shall mean any and all actual losses, liabilities, costs and
expenses (including reasonable attorneys' fees and costs of investigation),
after giving effect to any related Tax Benefit and net of any reserves and
amounts recovered from third parties, including amounts recovered under
insurance policies, with respect to such Losses; provided, however, that Losses
shall not include any costs or expenses of any Indemnified Party related to the
time spent on any indemnified matter by employees or management of the
Indemnified Party.

          "Non-Bison Subsidiary" shall have the meaning ascribed to it in the
Purchase Agreement.
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                                       -3-

          "Permitted Sublicensee" shall mean (i) any third party acting on
behalf of the party granting the sublicense in the performance of a specific
contract or contracts for the manufacture, supply, distribution, maintenance or
servicing of products, components or materials by or for the party granting the
sublicense; (ii) any third party performing development activities on behalf of
the party granting the sublicense, provided that such activities are performed
pursuant to an agreement assigning to the party granting the sublicense all
rights (excluding general know-how and residuals) within the Restricted Field
in any resulting Intellectual Property relating to the sublicensed Intellectual
Property; (iii) any end-user purchaser of products based upon or incorporating
the licensed Intellectual Property solely to the extent necessary for such
purchaser to use such products; (iv) any third party acting as a second
supplier at the request of a customer of the party granting the sublicense,
but, within the Restricted Field, only if such customer is unwilling to agree
that C&A Products or a C&A Products Affiliate act in such capacity despite the
good faith efforts of the party granting the sublicense to obtain such
agreement; and (v) any Authorized Affiliate.

          "Person" shall mean any individual, corporation, partnership, limited
liability company, joint venture, trust, association, organization or other
entity.

          "Restricted Field" shall mean (i) the business of (a) manufacturing
or selling overhead systems, headliners, interior instrument panels, interior
quarter panel/sidewall trim, interior trim consoles, lift-gate trim panels,
painted or unpainted fascia and bumpers, claddings/exterior trim moldings,
exterior grilles, structural composite bumpers, or signal, taillight and other
lighting or (b) assembling or selling cockpit systems or front-end modules, in
each case as currently manufactured, assembled or sold in the Business and, in
each case, for use in automotive passenger cars and light and heavy trucks;
(ii) the automotive products business of C&A Products and the Subsidiaries of
C&A Products as currently conducted; and (iii) extensions after the Effective
Date of the businesses described in clauses (i) and (ii) that are reasonably
related to such businesses and primarily serve an automotive customer base.

          "Subsidiary of C&A Products" shall mean any corporation, partnership,
limited liability company, joint venture or other legal entity of which C&A
Products, either alone or together with any other Subsidiary of C&A Products,
owns, directly or indirectly, more than forty percent (40%) of the stock or
other equity interests of such corporation or other legal entity.

          "Tax" or "Taxes" shall mean all United States federal, state,
provincial, local, territorial and foreign income, profits, franchise, license,
capital, transfer, ad valorem, wage, severance, occupation, import, custom,
gross receipts, payroll, sales, employment, use, property, real estate, excise,
value added, estimated, stamp, alternative or add-on minimum, environmental,
withholding and any other taxes, duties, assessments or governmental tax
charges of any kind whatsoever.
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                                       -4-

          "Tax Benefit" shall mean the present value of any refund, credit or
reduction in otherwise required Tax payments, including any interest payable
thereon, which present value shall be computed as of the first date on which
the right to the refund, credit or other Tax reduction arises or otherwise
becomes available to be utilized, (i) using the Tax rate applicable to the
highest level of income with respect to such Tax and (ii) using the interest
rate on such date imposed on corporate deficiencies paid within thirty (30)
days of notice of proposed deficiency under the Internal Revenue Code of 1986,
as amended.

          "Use" shall mean, with respect to any Intellectual Property, (a) to
the extent patented, to practice all methods, and to make, use, sell, offer for
sale, import and export machines, manufactures and compositions of matter using
or embodying such rights and to exercise any other rights that may be
associated with patents in any jurisdiction, (b) to the extent copyrighted, to
copy, distribute, display, transmit and prepare derivative, combination and
collective works, of such Intellectual Property, and (c) to the extent
otherwise neither patented nor copyrighted, to make, use, sell, offer for sale,
import and export, and have imported and exported, products using or embodying
the rights included in such Intellectual Property.

                                   ARTICLE II
                  GRANT OF RIGHTS FROM C&A PRODUCTS TO TEXTRON

          2.1.   License Grant. C&A Products hereby grants, and, as applicable,
shall cause its Affiliates to grant, to Textron a non-exclusive, worldwide,
fully-paid, royalty-free, perpetual and irrevocable license to Use C&A
Products' and its Affiliates' rights in the Licensed-Back IP solely outside the
Restricted Field. The foregoing grant of license excludes the right to grant
sublicenses except to Permitted Sublicensees.

          2.2.   Other Restrictions.  The exercise by Textron and its
Permitted Sublicensees of the license granted pursuant to Section 2.1 is
subject to the non-competition covenants set forth in Section 5.11 of the
Purchase Agreement, the terms of which Section are hereby incorporated herein
by reference.

          2.3.   Term of Licenses. The license grants contained in Section 2.1
shall extend from the Effective Date until (i) with respect to grants of rights
under any patent owned by C&A Products or any Affiliate of C&A Products, the
date on which each and every claim of such patent has expired or is
invalidated, or (ii) with respect to grants of rights under any other type of
Intellectual Property, the date on which the underlying rights of C&A Products
and its Affiliates expire or are invalidated.

          2.4.   Express Reservation of Rights.  Nothing in this Agreement
shall be construed to limit in any way the Use of the Licensed-Back IP by
Textron or its Affiliates (or
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                                       -5-

any third parties acting on its or their behalf) in connection with the
operation of the existing businesses of Textron or any Non-Bison Subsidiary.

                                   ARTICLE III
                   GENERAL PROVISIONS REGARDING LICENSE GRANTS

          3.1.   Third-Party Rights. The license granted by C&A Products
pursuant to Section 2.1 of this Agreement is subject to the third-party license
rights in the Licensed-Back IP existing as of the Effective Date.

          3.2.   Mutual Covenant Not to Sue. Each party agrees not to bring, to
cause its Affiliates under its control not to bring, and to prohibit any
sublicensee from bringing, any infringement suits, actions or proceedings
against any other party, its Affiliates or its sublicensees with respect to any
patents owned by or licensed (with the right to bring infringement suits) to
the first party or its Affiliates that are related to the subject matter of the
Licensed-Back IP in the event that any Use of the Licensed-Back IP by another
party, its Affiliates or sublicensees as permitted by this Agreement, infringes
or appears to infringe any such patents. Each party further agrees to impose,
and to cause its Affiliates to impose, this covenant on any third party to
which such patents may be assigned.

          3.3.   Delivery of Intellectual Property.  All Intellectual
Property in tangible form licensed hereunder shall be delivered to the licensee
thereof promptly upon written request of such licensee.

          3.4.   General Assistance. For a period of five (5) years from the
Effective Date, at Textron's reasonable request C&A Products shall provide
assistance to Textron and Authorized Affiliates of Textron in connection with
the Licensed-Back IP, including without limitation support in respect of
integration, deployment and use of the Licensed-Back IP as well as training and
marketing in connection therewith ("Support Services"). Such assistance shall
not exceed three hundred (300) man hours in any calendar year and shall be
billed to Textron at C&A Products' cost unless otherwise agreed in advance in
writing. For purposes of this Section 3.4, "C&A Products' cost" shall mean an
amount equal to one hundred thirty-five percent (135%) of the total cash
compensation paid by C&A Products or any of its Affiliates to the persons
providing the Support Services (pro-rated to reflect the percentage of such
persons' total time spent in providing such Support Services) plus any
reasonable out-of-pocket costs incurred by C&A Products or any of its
Affiliates in connection therewith. C&A Products shall invoice Textron for
Support Services rendered on a quarterly basis in arrears and Textron shall pay
each such invoice within thirty (30) days of its receipt. Invoices shall set
forth the basis for amounts due with reasonable specificity, and Textron shall
have the right, not more often than once per year and on reasonable prior
notice, to inspect the relevant books and records of C&A Products to determine
the accuracy of such invoiced amounts.
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                                       -6-

          3.5.   Ownership of Licensed-Back IP. The parties agree and
acknowledge that, as between the parties and except for the express grants of
license contained herein, C&A Products shall own all right, title and interest
in and to the Licensed-Back IP, and that no use of any such Licensed-Back IP by
Textron or its Authorized Affiliates shall vest in Textron or such Authorized
Affiliates any right, title or interest therein.

          3.6.   Reasonable Cooperation. Each party shall, upon the other
party's written request, provide such other party with all reasonable
cooperation (at the requesting party's expense) in order to secure and perfect
such other party's rights in Intellectual Property as provided by this
Agreement.

          3.7.   Grandfathering of Rights. Notwithstanding anything to the
contrary herein, neither Textron nor any of its Affiliates, as applicable,
shall be in breach of this Agreement on account of (i) the granting of any
sublicense by Textron or such Affiliate or (ii) the Use by Textron or such
Affiliate or their respective sublicensees of all or any part of the
Licensed-Back IP, in each case, within the Restricted Field, provided that,
with respect to clause (i), the granting of such sublicense was in accordance
with the terms of this Agreement as of the date on which it was entered into by
the parties and, with respect to clause (ii), such Use was in accordance with
the terms of this Agreement as of the date of commencement of such Use or, with
respect to Use by a sublicensee, as of the date on which the relevant
sublicense agreement was entered into by the parties. The parties agree and
acknowledge that the foregoing provision is intended to clarify the intent of
the parties that any expansion of the Restricted Field pursuant to clause (iii)
of such definition after the Effective Date shall not operate to exclude
Textron and its Authorized Affiliates from their respective operations, or
restrict third parties in the exercise of their rights under existing
sublicenses, solely in such portion of the expanded Restricted Field as was not
included within the Restricted Field as of the Effective Date.

          3.8.   Lease Equipment. Notwithstanding anything to the contrary
herein, neither Textron nor any of its Affiliates shall be in breach of any
provision of this Agreement on account of Textron's or its Affiliate's (i) Use,
solely outside the Restricted Field, or (ii) lease, license, sale or other
transfer to any third party (in each case, whether or not in the Restricted
Field) of all or any part of Textron's or its Affiliate's right, title or
interest in or to any Equipment (as defined any lease contemplated by in the
Equipment Lease Term Sheet), provided that the leases contemplated by the
Equipment Lease Term Sheet are terminated or otherwise cease to be in effect
for any reason and Textron or any of its Affiliates continue to own any
interest in the Equipment. In addition, solely in the event that such leases
are terminated due to a Default (as defined in any such lease) by C&A Products
or a Subsidiary of C&A Products, Textron and its Affiliates shall be entitled to
Use the Equipment within the Restricted Field. C&A Products hereby grants and,
as applicable, shall cause its Affiliates to grant to Textron and its Affiliates
and their respective transferees such rights in the Licensed-
<PAGE>
                                       -7-

Back IP as are required in order for Textron and its Affiliates and their
respective transferees to engage in any of the activities set forth in this
Section 3.8.

                                   ARTICLE IV
                       PATENT PROSECUTION AND MAINTENANCE

          4.1.   Licensed-Back IP. As between the parties, C&A Products shall
have sole control and discretion over the prosecution and maintenance of any
patents and patent applications with respect to the Licensed-Back IP, and the
costs of such prosecution and maintenance shall be borne by C&A Products.
Textron may request in writing that C&A Products pursue patent protection with
respect to specific Licensed-Back IP in specified jurisdictions ("Textron
Requested Jurisdictions"). In the event that C&A Products declines to prosecute
or maintain any such patents in one or more Textron Requested Jurisdictions, or
fails to provide Textron with written notice of its intent to prosecute or
maintain such patents within fifteen (15) days of receiving such request,
Textron may itself elect to prosecute and maintain such patents in any or all
such jurisdictions in C&A Products' name and at Textron's cost, by providing
C&A Products with written notice of such election within thirty (30) days of
the date of Textron's original request to C&A Products. Any such election shall
not affect C&A Products' ownership of and rights to Use any Licensed-Back IP
under this Agreement, including any patents which may issue with respect to
such Licensed-Back IP.

          4.2.   Third Party Infringement.

          (a)   Cooperation. Each party shall promptly notify the other parties
and provide to the other parties relevant facts upon becoming aware of a
likelihood of infringement or other illegal use or misuse (including by any
sublicensee of any party) of any Intellectual Property covered by this
Agreement by any third party.

          (b)   Suits Against Third Party Infringers. C&A Products shall have
the exclusive right, even as to Textron, to institute and prosecute, at its
sole expense, lawsuits against all third parties that infringe, or appear to
infringe, the Licensed-Back IP. Textron shall reasonably cooperate with C&A
Products in all such suits and actions, at C&A Products' expense. C&A Products
shall be entitled to retain any and all damages that may be received, collected
or recovered in any such suit or action, whether by judgment, settlement or
otherwise.

          (c)   Defense Against Infringement Claims. Textron and C&A Products
shall cooperate to diligently defend against any third party infringement
claims, demands or actions involving the Licensed-Back IP (each, an
"Infringement Claim"). As between the parties, the party whose Use of the
Licensed-Back IP is the subject of the Infringement Claim (the "Defending
Party") shall defend such Infringement Claim at its own expense. Any settlement
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                                       -8-

or compromise concerning any such Infringement Claim shall be subject to the
approval of the non-Defending Party, which approval shall not be withheld
unreasonably.

                                    ARTICLE V
                LIMITATION OF LIABILITY; DISCLAIMER OF WARRANTIES

          5.1.   Disclaimer of Certain Damages. TO THE MAXIMUM EXTENT PERMITTED
BY LAW, NO PARTY OR ANY OF ITS AFFILIATES OR THEIR RESPECTIVE AGENTS,
EMPLOYEES, OFFICERS OR DIRECTORS SHALL BE LIABLE TO ANOTHER PARTY OR ANY THIRD
PERSON UNDER THIS AGREEMENT FOR ANY INDIRECT, INCIDENTAL, CONSEQUENTIAL,
SPECIAL, RELIANCE OR PUNITIVE DAMAGES OR LOST OR IMPUTED PROFITS OR ROYALTIES,
LOST DATA OR COST OF PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES, WHETHER
LIABILITY IS ASSERTED IN CONTRACT, TORT (INCLUDING NEGLIGENCE AND STRICT
PRODUCT LIABILITY) INDEMNITY OR CONTRIBUTION, AND IRRESPECTIVE OF WHETHER THAT
PARTY HAS BEEN ADVISED OF THE POSSIBILITY OF ANY SUCH LOSS OR DAMAGE.

          5.2.   Disclaimer of Warranties. EACH PARTY AGREES AND ACKNOWLEDGES
THAT, EXCEPT AS EXPRESSLY SET FORTH IN THE PURCHASE AGREEMENT NO PARTY MAKES
ANY REPRESENTATIONS OR WARRANTIES OF ANY KIND WHATSOEVER, EXPRESS, IMPLIED OR
STATUTORY, AND HEREBY EXPRESSLY DISCLAIMS ALL REPRESENTATIONS AND WARRANTIES,
EXPRESS, IMPLIED OR STATUTORY, INCLUDING WITHOUT LIMITATION ANY IMPLIED
WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, AGAINST
NON-INFRINGEMENT OR THE LIKE, OR ARISING FROM COURSE OF PERFORMANCE, COURSE OF
DEALING OR FROM TRADE PRACTICE.

          5.3.   Applicability of Limitations.  THE PARTIES AGREE THAT THE
LIMITATIONS SPECIFIED IN THIS ARTICLE V SHALL SURVIVE AND APPLY EVEN IF ANY
LIMITED REMEDY SPECIFIED IN THIS AGREEMENT IS FOUND TO HAVE FAILED OF ITS
ESSENTIAL PURPOSE.

                                   ARTICLE VI
                           PERFORMANCE OF OBLIGATIONS

          From and after the Effective Date, each of Textron and Holdings shall
cause its respective Affiliates to perform their respective covenants and
obligations contained in this Agreement.
<PAGE>
                                       -9-

                                   ARTICLE VII
                            MISCELLANEOUS AND GENERAL

          7.1.   Interpretation.

          (a)   Whenever the words "include", "includes" or "including" are used
in this Agreement they shall be deemed to be followed by the words "without
limitation."

          (b)   The words "hereof", "hereby", "herein" and "herewith" and words
of similar import shall, unless otherwise stated, be construed to refer to this
Agreement as a whole and not to any particular provision of this Agreement, and
article, section, paragraph, exhibit and schedule references are to the
articles, sections, paragraphs, exhibits and schedules of this Agreement unless
otherwise specified.

          (c)   The plural of any defined term shall have a meaning correlative
to such defined term, the singular of any defined term shall have a meaning
correlative to such term defined in the plural and words denoting any gender
shall include all genders. Where a word or phrase is defined herein, each of
its other grammatical forms shall have a corresponding meaning.

          (d)   A reference to any party to this Agreement or any other
agreement or document shall include such party's permitted successors and
permitted assigns.

          (e)   The parties have participated jointly in the negotiation and
drafting of this Agreement. In the event an ambiguity or question of intent or
interpretation arises, this Agreement shall be construed as if drafted jointly
by the parties, and no presumption or burden of proof shall arise favoring or
disfavoring any party by virtue of the authorship of any provisions of this
Agreement.

          7.2.   Payment of Expenses and Other Payments.  Except as otherwise
provided in this Agreement, each party hereto shall pay its own expenses
incident to preparing, entering into and carrying out this Agreement and the
consummation of the transactions contemplated hereby.

          7.3.   Amendment.  This Agreement may be amended only by a written
agreement signed by each party hereto.

          7.4.   Waiver and Extension. Any agreement on the part of a party
hereto to any extension or waiver of any provision hereof shall be valid only
if set forth in an instrument in writing signed by such party. The failure of
any party at any time or times to demand performance of any provision hereof
shall in no manner affect the right of such party at a later time to enforce
the same or any other provision of this Agreement. No waiver of any condi-
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                                       -10-

tion or breach of any term contained in this Agreement in one or more instances
shall be deemed to be a, or construed as a further or continuing, waiver of such
condition or breach.

          7.5.   Counterparts.  For the convenience of the parties hereto,
this Agreement may be executed in counterparts, each counterpart being deemed
to be an original instrument, and such counterparts shall together constitute
one agreement.

          7.6.   Governing Law.  This Agreement shall be governed by, and
construed in accordance with, the laws of the State of New York, without regard
to its choice of law provisions.

          7.7.   Notices. Any notice, request, instruction or other document to
be given hereunder by any party to another party shall be in writing and shall
be deemed given when delivered personally, upon receipt of a transmission
confirmation (with a confirming copy sent by overnight courier) if sent by
facsimile or like transmission and on the next business day when sent by
Federal Express, United Parcel Service, Express Mail, or other reputable
overnight courier, as follows:

          (a)   If to Textron, to:

                Textron, Inc.
                40 Westminster Street
                Providence, Rhode Island  02903
                Attention:  Executive Vice President and
                            General Counsel
                (401) 457-2800 (telephone)
                (401) 457-2418 (facsimile)

          with copies to:

                Skadden, Arps, Slate, Meagher & Flom LLP
                One Beacon Street
                Boston, MA  02108
                Attention:   Louis A. Goodman, Esq.
                (617) 573-4800 (telephone)
                (617) 573-4822 (facsimile)
<PAGE>
                                       -11-

          (b)   If to C&A Products or Holdings, to:

                Collins & Aikman Corporation
                5755 New King Court
                Troy, Michigan  48098
                Attention:   Thomas E. Evans, CEO
                (248) 824-1510 (telephone)
                (248) 824-1512 (facsimile)

          and

                Attention:   Ronald T. Lindsay, General Counsel
                (248) 824-1633 (telephone)
                (248) 824-1882 (facsimile)

          with a copy to:

                Cahill Gordon & Reindel
                80 Pine Street
                New York, NY  10005
                Attention:   W. Leslie Duffy, Esq.
                             Jonathan Schaffzin, Esq.
                (212) 701-3000 (telephone)
                (212) 269-5420 (facsimile)

or to such other persons or addresses as may be designated in writing by the
party to receive such notice. Nothing in this section shall be deemed to
constitute consent to the manner and address for service of process in
connection with any legal proceeding (including litigation arising out of or in
connection with this Agreement), which service shall be effected as required by
applicable law.

          7.8.   Entire Agreement; Assignment. This Agreement constitutes the
entire agreement among the parties with respect to the subject matter hereof and
supersedes all other prior agreements and understandings, both written and oral,
among the parties or any of them with respect to the subject matter hereof. Any
party may assign this Agreement, in whole or in part, upon notice to the other
parties; provided, however, that (i) Textron shall not assign this Agreement, in
whole or in part, to any entity as to which any Competitor of C&A Products or
group of Competitors of C&A Products owns or has the right to acquire,
individually or in the aggregate, twenty percent (20%) or greater of the total
equity interest, without the prior written consent of C&A Products, and (ii) C&A
Products shall not delegate its obligations pursuant to Section 3.4 of this
Agreement, in whole or in part, to any third party without the prior written
consent of Textron; and provided further that, in each case, the assigning
<PAGE>
                                       -12-

party guarantees the performance of the assignee in writing. The foregoing
shall not be construed as limiting or prohibiting in any manner Textron's or
its Affiliates' right to lease, license, sell or otherwise transfer all or any
part of its or their right, title or interest in the Equipment pursuant to
Section 3.8

          7.9.   Parties in Interest.  This Agreement shall be binding upon
and inure solely to the benefit of the parties hereto and their respective
permitted successors and assigns.

          7.10.   Validity.  The invalidity or unenforceability of any
provision of this Agreement shall not affect the validity or enforceability of
any other provisions of this Agreement, each of which shall remain in full
force and effect.

          7.11.   Captions.  The article, section and paragraph captions
herein are for convenience of reference only, do not constitute part of this
Agreement and shall not be deemed to limit or otherwise affect any of the
provisions hereof.

          7.12.   Transfer, Sales and Stamp Taxes. All transfer, value added,
sales and stamp taxes and similar charges, fees and assessments incurred in
connection with this Agreement and the transactions contemplated hereby shall
be borne by C&A Products. C&A Products shall prepare and file (or cause to be
filed), to the extent required by, or permissible under, applicable law, all
necessary tax returns and other documentation with respect to all such
transfer, value added, sales and stamp taxes and similar charges, fees and
assessments, and, if required by applicable law, Textron shall join in the
execution of any such tax returns and other documentation as reasonably
requested by C&A Products.

                            [SIGNATURE PAGE FOLLOWS]
<PAGE>
                                       -13-

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

                              TEXTRON, INC.

                              By:  /S/ John R. Curran
                                   ---------------------------------------------
                                     Name:     John R. Curran
                                     Title:    Vice President

                              COLLINS & AIKMAN CORPORATION

                              By:  /S/ Ronald T. Lindsay
                                   ---------------------------------------------
                                     Name:     Ronald T. Lindsay
                                     Title:    Senior Vice President, General
                                               Counsel and Secretary

                              COLLINS & AIKMAN PRODUCTS CO.

                              By:  /S/ Ronald T. Lindsay
                                   ---------------------------------------------
                                     Name:     Ronald T. Lindsay
                                     Title:    Senior Vice President, General
                                               Counsel and Secretary<PAGE>

Exhibit 4(x)

                                                            December 19, 2001

James Connor
President and co-CEO
Newcor, Inc.
43252 Woodward Avenue, Suite 240
Bloomfield Hills, Michigan 48302

RE:      FINANCING ARRANGEMENTS AMONG COMERICA BANK ("BANK"), NEWCOR, INC.
         ("NEWCOR"), ROCHESTER GEAR, INC. ("ROCHESTER GEAR") (NEWCOR AND
         ROCHESTER GEAR ARE IDENTIFIED COLLECTIVELY AS "BORROWERS"), ENC CORP.,
         PLASTRONICS PLUS, INC., NEWCOR M-T-L, INC., GRAND MACHINING COMPANY,
         DECO TECHNOLOGIES, INC., DECO INTERNATIONAL, INC., TURN-MATIC, INC.
         (IDENTIFIED COLLECTIVELY, TOGETHER WITH NEWCOR, IN ITS CAPACITY AS A
         GUARANTOR OF CERTAIN OBLIGATIONS OF ROCHESTER GEAR, AND ROCHESTER GEAR,
         IN ITS CAPACITY AS A GUARANTOR OF THE OBLIGATIONS OF NEWCOR, AS
         "GUARANTORS")

Dear Mr. Connor:

Please refer to any and all documents, instruments and agreements executed in
connection with the financing arrangements from Bank to Borrower and Guarantors
(collectively, the "Loan Documents"). All amounts due from Borrower to Bank,
whether now or in the future, contingent, fixed, primary and/or secondary,
including, but not limited to, principal, interest, inside and outside counsel
fees, audit fees, costs, expenses and any and all other charges provided for in
the Loan Documents shall be known, in the aggregate, as the "Liabilities." All
capitalized terms not defined in this letter agreement ("Agreement") shall have
the meanings described in the Loan Documents.

As of December 6, 2001, the Liabilities include:

<TABLE>
<CAPTION>
LOANS (NOTE AMOUNT AND DATE)             PRINCIPAL                 INTEREST
----------------------------             ---------                 --------
<S>                                    <C>                        <C>
NEWCOR REVOLVING LOAN
($30,000,000; 3/28/01)                 $2,273,815.10              $31,709.14

NEWCOR TERM LOAN
($10,000,000; 5/13/96)                 $2,833,319.00              $15,772.60
                                       -------------              ----------

          TOTAL                        $5,107,134.10              $47,481.74
                                       =============              ==========

</TABLE>

The Liabilities also include: (a) Rochester Gear's obligations under a certain
Reimbursement Agreement with respect to a letter of credit issued by Bank at the
request of Rochester Gear in the amount of $6,170,191.78; and (b) Newcor's
obligations with respect to certain stand-by letters of credit issued by Bank at
Newcor's request in the aggregate amount of $700,000 (collectively, the "Letter
of Credit Obligations"). The amounts referenced above are exclusive of interest
accruing after December 6, 2001, costs and expenses (including, but not limited
to, inside and outside counsel fees).

<PAGE>

Newcor failed to pay the semi-annual interest payment under its 144A
subordinated notes due on September 4, 2001. The failure to cure this default
within the 30-day grace period constitutes a default under the Loan Documents.
In addition, Newcor is in default of certain financial covenants, as follows:
(a) Newcor's EBITDA as of September 30, 2001 was $5,124,000, which is less than
the EBITDA of $7,500,000 required under the Loan Documents; and (b) as of
September 30, 2001, Newcor and its Consolidated Subsidiaries had a ratio of
current assets to current liabilities of 0.30 to 1.00, which is below the ratio
of 1.25 to 1.00 required under the Loan Documents.

The Revolving Loan and the Term Loan are term obligations. As a result of and
for the reasons outlined above, Bank hereby accelerates the Revolving Loan and
the Term Loan and demands payment in full of all of the Liabilities. By copy of
this letter demand is also hereby made of the Guarantors of the Liabilities.

From and after the date of this letter, interest shall accrue on the Liabilities
at the highest rate provided for in the Loan Documents, which is: (a) Bank's
"Prime-based Rate" (as defined in the Loan Documents) plus three percent (3%),
with respect to the Revolving Loan; and (b) the greater of (i) 10.85% or (ii)
Bank's "Prime Rate" (as defined in the Loan Documents) plus three percent (3%),
with respect to the Term Loan. If this Agreement is properly and timely executed
and returned to Bank, then this paragraph shall be superseded by paragraph 7
below.

Bank may, in its sole discretion, consider requests for advances under the
Revolving Loan after the date of this letter and prior to acceptance of this
letter by Borrowers and Guarantors as provided below. Bank is not obligated to
make any such advances and if it elects to make certain advances is not
obligated to continue to make advances. Bank reserves all of its rights. Bank
will not consider advances which would increase the sum of the balance under the
Revolving Loan to more than $8,000,000.

Subject to timely, written acceptance by Borrowers and Guarantors of the
following conditions, Bank is willing to forbear until March 31, 2002, subject
to earlier termination as provided below, from further action to collect the
Liabilities:

1.       Borrowers and Guarantors acknowledge the Liabilities as set out in the
         Loan Documents, the amount of the Liabilities as stated above and the
         existence of the default. Borrowers and Guarantors further acknowledge
         that Bank's demand is timely and proper.

2.       Future administration of the Liabilities and the financing arrangements
         among Bank, Borrowers and Guarantors shall continue to be governed by
         the covenants, terms and conditions of the Loan Documents, which are
         incorporated by this reference, except to the extent that the Loan
         Documents have been superseded, amended, modified or supplemented by
         this Agreement or are inconsistent with this Agreement, then this
         Agreement shall govern. Any and all Loan Documents previously delivered
         to Bank are ratified and confirmed by Borrowers and Guarantors.

3.       Borrowers and Guarantors acknowledge Bank is under no obligation to
         advance funds or extend credit to Borrowers under the Loan Documents,
         or otherwise. Bank will not issue additional letters of credit.

4.       100% of the cash inflows of Newcor, Rochester Gear, Grand Machining
         Company, Deco Technologies, Inc. and Plastronics Plus, Inc. will be
         applied to the Revolving Loan. Subject to maintaining an advisory
         "Advance Formula" (defined below) equal to or greater than the balance
         owing on the Revolving Loan, and provided there are no further defaults
         under the terms of this Agreement, and no further defaults under the
         Loan Documents, Bank may, in its sole discretion, continue to advance
         to Newcor under the Revolving Loan, in accordance with the Loan
         Documents, through March 30, 2002. Effective immediately, the maximum
         amount available under the Revolving Loan (the "Revolver Cap") is
         $10,000,000. The Revolver Cap shall increase to $10,500,000 on January
         15, 2002. The Revolver Cap shall increase further to $13,500,000 on

<PAGE>

         February 15, 2002. The Advance Formula is equal to 70% (the "Advance
         Rate") of "Eligible Accounts" (as defined in the October 14, 1999
         Advance Formula Agreement). The Advance Rate shall further reduce by an
         additional 2% on each of January 15, 2002, February 15, 2002 and March
         15, 2002. In the event the balance on the Revolving Loan exceeds the
         Advance Formula at any time, no advances will be allowed. Effective
         immediately, advances under the Revolving Loan shall be at the
         Prime-based Rate only. Each borrowing request or Accounts Receivable
         collection must be accompanied by an accounts receivable report, in
         form satisfactory to Bank, with a minimum of one report per week.

5.       Borrowers and Guarantors acknowledge and agree they shall hold in
         express trust for Bank and immediately surrender in the form received
         all of their cash inflows to Bank by depositing such inflows into the
         following respective accounts maintained at Bank:

          BORROWER/GUARANTOR                                 ACCOUNT NO.

          Newcor, Inc.                                       1851-443406

          Newcor, Inc. (Newcor Bay City division)            1851-445310

          Newcor, Inc. (Machine Tool and Gear division)      1851-445286

          Newcor, Inc. (Deckerville division)                1851-445179

          Rochester Gear, Inc.                               1851-445294

          Grand Machining Company (d/b/a Deco Grand)         1851-445328

          Deco Technologies, Inc.                            1851-445302

         Notwithstanding the above requirement, Plastronics Plus, Inc., the
         Black Hawk division of Newcor, Inc. and the Walkerton division of
         Newcor, Inc. may each maintain a deposit account at a bank other than
         Bank, provided that each such depositor and each such depository bank
         execute and deliver a Blocked Account Control Agreement in form
         acceptable to Bank by no later than January 15, 2002.

6.       Notwithstanding Bank's demand of the Liabilities, interest on the
         Revolving Loan shall be due and payable on the first day of each and
         every month, effective as of the date of this Agreement. In addition,
         Newcor shall pay the principal installments on the Term Loan in the
         amount of $166,667, plus interest, on the tenth day of each month,
         effective as of the date of this Agreement.

7.       Effective as of the date of this Agreement, the non-default interest
         rate on the Revolving Loan shall be Bank's "Prime-based Rate" (as
         defined in the Loan Documents) plus one and one-half percent (1.5%),
         provided, however, that if Borrowers fail to furnish to Bank by March
         1, 2002 a commitment letter from a source of alternative financing for
         Borrowers satisfactory to Bank, then the non-default interest rate on
         the Revolving Loan shall be Bank's "Prime-based Rate" plus two and
         one-half percent (2.5%) effective as of March 1, 2002. Effective as of
         the date of this Agreement, the non-default interest rate on the Term
         Loan shall be 8.35%, provided, however, that if Borrowers fail to
         furnish to Bank by March 1, 2002 a commitment letter from a source of
         alternative financing for Borrowers satisfactory to Bank, then the
         non-default interest rate on the Term Loan shall be 9.35% effective as
         of March 1, 2002. Upon the occurrence of a default under

<PAGE>

         the terms of this Agreement or any further defaults under the Loan
         Documents, then the Liabilities shall accrue interest at the rate
         otherwise provided in this paragraph plus three percent (3%).

8.       Borrowers and Guarantors shall furnish to Bank by no later than January
         31, 2002 appraisals by an appraiser acceptable to Bank on all machinery
         and equipment of Borrowers or Guarantors at the following facilities:
         Blackhawk Engineering, Newcor Technologies, Deckerville, Walkerton,
         Newcor Bay City and Plastronics).

9.       On or before December 21, 2001, Newcor shall deliver to Bank
         concurrently with execution of this Agreement the legal descriptions
         for the real property at each of Newcor's six facilities. Newcor shall
         furnish to Bank by no later than January 15, 2002 executed mortgages on
         such facilities, in form satisfactory to Bank, which mortgages shall
         secure all of the Liabilities. On or before January 15, 2002 Borrowers
         and Guarantors shall deliver to Bank lessor's acknowledgement and
         subordination agreements, in form and substance satisfactory to Bank,
         with respect to each of their respective leaseholds, duly executed by
         their respective landlords.

10.      Borrowers agree to use their best efforts to procure alternative
         financing to repay the Liabilities in full and replace the Letters of
         Credit by the expiration of this Agreement. Borrowers shall provide to
         Bank, upon Bank's request, written evidence of these efforts. Borrowers
         shall provide to Bank as and when received by Borrowers copies of any
         proposals or commitment letters. In addition, Borrowers shall provide
         to Bank by March 1, 2002 a commitment letter from a source of
         alternative financing for Borrowers, which commitment letter shall be
         satisfactory to Bank in its sole discretion.

11.      By no later than March 1, 2002, Newcor shall enter into a definitive
         agreement for the restructuring of the 144A subordinated debt in form
         and substance satisfactory to Bank in Bank's sole discretion.

12.      Borrowers shall pay to Bank a fee of $25,000. The fee is in
         consideration of Bank's costs in negotiating and structuring this
         Agreement (and not as consideration for any specific period of
         forbearance provided for herein). The fee is fully earned upon
         acceptance of this Agreement by Borrowers and Guarantors and is not
         refundable. The fee is due and payable concurrently with execution of
         this Agreement and may be charged to Newcor's checking account
         maintained at Bank.

13.      Newcor agrees that it will not make any further payments to the Trustee
         for the holders of the 144A subordinated notes.

14.      Concurrently with execution of this Agreement, the applicable Borrowers
         and Guarantors shall execute and deliver to Bank the following
         additional documents, in the form attached:

         (a) Amended and Restated Guaranties (Grand Machining Company, Deco
                  Technologies, Inc., Deco International, Inc., Turn-Matic,
                  Inc., Plastronics Plus, Inc., ENC Corp., Newcor M-T-L, Inc.
                  and Rochester Gear);

         (b) Security Agreements (All Assets) (Newcor, Grand Machining Company,
                  Deco Technologies, Inc., Deco International, Inc., Turn-Matic,
                  Inc., Plastronics Plus, Inc., ENC Corp., Newcor M-T-L, Inc.
                  and Rochester Gear);

         (c) Authority to Procure Loans (Resolutions of Corporate Board and
                  Incumbency Certification) for Newcor; and

<PAGE>

         (d) Authority to Support Another's Borrowings (Resolutions of Corporate
                  Board and Incumbency Certification) for Rochester Gear, ENC
                  Corp., Plastronics Plus, Inc., Newcor M-T-L, Inc., Grand
                  Machining Company, Deco Technologies, Inc., Deco
                  International, Inc. and Turn-Matic, Inc.

         In addition, Borrowers and Guarantors shall also deliver to Bank
         concurrently with execution of this Agreement a copy of their
         respective by-laws.

15.      It shall be a default under this Agreement if the Trustee or the
         holders of the 144A subordinated notes exercise any remedies with
         respect to such notes, including but not limited to acceleration of the
         subordinated debt, commencement of suit or commencement of an
         involuntary bankruptcy proceeding against Newcor.

16.      Bank agrees that, for the purpose of this forbearance agreement, a
         default under the EBITDA and Current Ratio financial covenants in the
         Loan Documents for the quarter ending December 31, 2001 will not be
         deemed to be a default under this Agreement or a further default under
         the Loan Documents, provided that EBITDA is not less than $4,000,000
         and the Current Ratio is not less than .20 to 1.

17.      Borrowers and Guarantors acknowledge and agree the Loan Documents
         presently provide for and they shall reimburse Bank for any and all
         costs and expenses of Bank, including, but not limited to, all inside
         and outside counsel fees of Bank whether in relation to drafting,
         negotiating or enforcement or defense of the Loan Documents or this
         Agreement, including any preference or disgorgement actions as defined
         in this Agreement and all of Bank's audit fees, incurred by Bank in
         connection with the Liabilities, Bank's administration of the
         Liabilities and/or any efforts of Bank to collect or satisfy all or any
         part of the Liabilities. Borrowers and Guarantors shall immediately
         reimburse Bank for all of Bank's costs and expenses upon Bank's
         incurrence thereof or upon demand.

18.      Loan payments, interest on the Liabilities, loan administration
         expenses, including, but not limited to, all inside and outside counsel
         fees of Bank and Bank's audit fees, may be charged directly to Newcor's
         checking account maintained with Bank.

19.      Borrowers and Guarantors will maintain all commercial accounts with
         Bank, except as otherwise permitted under paragraph 5 above.

20.      In addition to all reporting currently required by the Loan Documents:
         (a) Borrowers and Guarantors shall provide Bank a summary of Borrowers'
         and Guarantors' accounts payable and accounts receivable as of the last
         day of each week showing which accounts payable and accounts receivable
         are up to 30, 31 to 60, 61 to 90, and 91 days or more past the invoice
         date and listing the names and addresses of creditors and account
         debtors, as applicable. These summaries are due on Friday of the
         following week. (b) Borrowers shall provide Bank with a comparison of
         actual results to projections as of the last day of each month. These
         reports are due by the 25th of the following month. (c) Borrowers shall
         provide Bank with a written report on the status of Borrowers'
         refinancing efforts and its negotiations with the 144A subordinated
         noteholders on the 10th day of each month (or more frequently if Bank
         so requests). (d) Borrowers shall provide Bank any other reporting
         requested.

<PAGE>

21.      Borrowers and Guarantors acknowledge and agree the Loan Documents
         presently provide and they shall permit Bank to conduct such fair
         market value appraisals, inspections, surveys and/or testing, whether
         for environmental contamination or otherwise, that Bank deems
         necessary, on any and all real property upon which Bank may possess a
         mortgage securing the Liabilities, and the cost of such appraisals,
         inspections, surveys and testing are part of the costs and expenses for
         which the Borrowers and Guarantors must reimburse Bank.

22.      To the extent any payment received by Bank is deemed a preference,
         fraudulent transfer or otherwise by a court of competent jurisdiction
         which requires the Bank to disgorge such payment then, such payment
         will be deemed to have never occurred and the Liabilities will be
         adjusted accordingly.

23.      This Agreement shall be governed and controlled in all respects by the
         laws of the State of Michigan, without reference to its conflict of law
         provisions, including interpretation, enforceability, validity and
         construction.

24.      Bank expressly reserves the right to exercise any or all rights and
         remedies provided under the Loan Documents and applicable law except as
         modified herein. Bank's failure to immediately exercise such rights and
         remedies shall not be construed as a waiver or modification of those
         rights or an offer of forbearance.

25.      This Agreement will inure to the benefit of Bank and all its past,
         present and future parents, subsidiaries, affiliates, predecessors and
         successor corporations and all of their subsidiaries and affiliates.

26.      Borrowers and Guarantors agree to execute any and all additional or
         supplemental documentation, and provide such further assistance and
         assurances as Bank may require, in Bank's sole and absolute discretion,
         to give full effect of the terms, conditions and intentions of this
         Agreement.

27.      This Agreement may be executed in counterparts and facsimiles and the
         counterparts, when properly executed and delivered by the signing
         deadline, will constitute a fully executed complete agreement.

28.      Bank anticipates that discussions addressing the Liabilities may take
         place in the future. During the course of such discussions, Bank,
         Borrower and Guarantors may touch upon and possibly reach a preliminary
         understanding on one or more issues prior to concluding negotiations.
         Notwithstanding this fact and absent an express written waiver by Bank,
         Bank will not be bound by an agreement on any individual issues unless
         and until an agreement is reached on all issues and such agreement is
         reduced to writing and signed by Borrowers and Guarantors, and Bank.

29.      As of the date of this Agreement, there are no offers outstanding from
         Bank to Borrowers and Guarantors. Any prior offer by Bank, whether oral
         or written is hereby rescinded in full. There are no oral agreements
         between Bank and Borrowers and Guarantors; any agreements concerning
         the Liabilities are expressed only in the existing Loan Documents. The
         duties and obligations of Borrowers and Guarantors and Bank shall be
         only as set forth in the Loan Documents and this Agreement when
         executed by all parties.

30.      Borrowers and Guarantors acknowledge that they have reviewed (or have
         had the opportunity to review) this Agreement with counsel of their
         choice and have executed this Agreement of their own free will and
         accord and without duress or coercion of any kind by Bank or any other
         person or entity.

<PAGE>

31.      BORROWERS, GUARANTORS AND BANK ACKNOWLEDGE AND AGREE THAT THE RIGHT TO
         TRIAL BY JURY IS A CONSTITUTIONAL ONE, BUT THAT IT MAY BE WAIVED. EACH
         PARTY, AFTER CONSULTING (OR HAVING HAD THE OPPORTUNITY TO CONSULT) WITH
         COUNSEL OF THEIR CHOICE, KNOWINGLY AND VOLUNTARILY, AND FOR THEIR
         MUTUAL BENEFIT WAIVES ANY RIGHT TO TRIAL BY JURY IN THE EVENT OF
         LITIGATION REGARDING THE PERFORMANCE OR ENFORCEMENT OF, OR IN ANY WAY
         RELATED TO, THIS AGREEMENT, THE LOAN DOCUMENTS OR THE LIABILITIES.

32.      BORROWERS AND GUARANTORS, IN EVERY CAPACITY, INCLUDING, BUT NOT LIMITED
         TO, AS SHAREHOLDERS, PARTNERS, OFFICERS, DIRECTORS, INVESTORS AND/OR
         CREDITORS OF BORROWERS AND/OR GUARANTORS, OR ANY ONE OR MORE OF THEM,
         HEREBY WAIVE, DISCHARGE AND FOREVER RELEASE BANK, BANK'S EMPLOYEES,
         OFFICERS, DIRECTORS, ATTORNEYS, STOCKHOLDERS AND SUCCESSORS AND
         ASSIGNS, FROM AND OF ANY AND ALL CLAIMS, CAUSES OF ACTION, DEFENSES,
         COUNTERCLAIMS OR OFFSETS AND/OR ALLEGATIONS BORROWERS AND/OR GUARANTORS
         MAY HAVE OR MAY HAVE MADE OR WHICH ARE BASED ON FACTS OR CIRCUMSTANCES
         ARISING AT ANY TIME UP THROUGH AND INCLUDING THE DATE OF THIS
         AGREEMENT, WHETHER KNOWN OR UNKNOWN, AGAINST ANY OR ALL OF BANK, BANK'S
         EMPLOYEES, OFFICERS, DIRECTORS, ATTORNEYS, STOCKHOLDERS AND SUCCESSORS
         AND ASSIGNS.

33.      Borrowers and Guarantors shall properly execute this Agreement and hand
         deliver same to the undersigned by no later than 5:00 p.m. on January
         4, 2002.

Bank reserves the right to terminate its forbearance prior to March 31, 2002, in
the event of any new defaults under the Loan Documents, defaults under this
Agreement, in the event of further deterioration in the financial condition of
Borrowers or Guarantors or further deterioration in Bank's collateral position,
and/or in the event Bank, for any reason, believes that the prospect of payment
or performance is impaired.

Very truly yours,

/s/ Preeti S. Sarnaik
---------------------

Preeti S. Sarnaik
Assistant Vice President
P.O. Box 75000
Detroit, Michigan 48275-3240
(313) 222-5185
fax:   222-3503

<PAGE>

ACKNOWLEDGED AND AGREED:

NEWCOR, INC.
(AS A BORROWER AND IN ITS CAPACITY AS GUARANTOR
OF CERTAIN OBLIGATIONS OF ROCHESTER GEAR, INC.)

By:       /s/ James J. Connor                     Date:    12/21/01
       -----------------------------

Its:          President
       -----------------------------

ROCHESTER GEAR, INC.
(AS A BORROWER AND IN ITS CAPACITY AS
GUARANTOR OF NEWCOR, INC.'S OBLIGATIONS)

By:       /s/ James J. Connor                     Date:   12/21/01
       -----------------------------

Its:          President
       -----------------------------

ENC CORP.

By:       /s/ James J. Connor                     Date:   12/21/01
       -----------------------------

Its:          President
       -----------------------------

PLASTRONICS PLUS, INC.

By:       /s/ James J. Connor                     Date:   12/21/01
       -----------------------------

Its:          President
       -----------------------------

<PAGE>

NEWCOR M-T-L, INC.

By:       /s/ James J. Connor                     Date:   12/21/01
       -----------------------------

Its:          President
       -----------------------------

GRAND MACHINING COMPANY

By:       /s/ James J. Connor                     Date:   12/21/01
       -----------------------------

Its:          President
       -----------------------------

DECO TECHNOLOGIES, INC.

By:       /s/ James J. Connor                     Date:   12/21/01
       -----------------------------

Its:          President
       -----------------------------

DECO INTERNATIONAL, INC.

By:       /s/ James J. Connor                     Date:   12/21/01
       -----------------------------

Its:          President
       -----------------------------

TURN-MATIC, INC.

By:       /s/ James J. Connor                     Date:   12/21/01
       -----------------------------

Its:          President
       -----------------------------

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