PRESS RELEASE

IDEAL MANUFACTURING & SALES CORPORATION ACQUIRES MACHINE WORKS, INC.

Madison, WI  - January 6, 2004 - Steve Bethke, President & CEO of Ideal Mfg. & Sales Corp. wishes to announce that the company has acquired Machine Works, Inc. from former President and Owner, Richard Pesch.

Ideal Mfg. & Sales Corp. has been in business since 1949 and offers a complete line of packaging machinery that provides the latest in technology, convenience, and efficiency for the liquid filling and packaging industry.  In 2001, Ideal moved in to its brand new state of the art facility, which is located at 4607 Dovetail Drive in Madison, WI.

Ideal began building machinery for the paint industry more than 50 years ago and has expanded its product line to include equipment for the food, medical, lubricant, ink, adhesive, packaging, chemical, and coatings industries.  Ideal features state of the art machine shop & assembly facilities, plus engineering & administrative offices which allow them to maintain the high level of quality that goes in every step they take to design and build their products.  Quick shipment of replacement parts and components is another benefit that Ideal’s customers receive from all of these operations being under one roof.  Technicians and engineers are available by telephone to answer all types of service related questions.

Machine Works Division was founded in 1996 and will continue on as a division of Ideal Mfg. & Sales Corp., and will be headed up by newly appointed Vice President, Richard Pesch.  Machine Works Division specializes in the design, manufacture, installation, and service of converting equipment with a particular emphasis on web handling and sheeting applications in the paper, film, foil, and plastics industries.

Machine Works Division will now be located at 4607 Dovetail Drive, Madison, WI 53704, and may be contacted by calling 800-383-1128 or 608-241-1118.  They may also be reached by fax at 608-241-4448.

Commenting on the acquisition, Mr. Bethke said, “Machine Works Division is a welcome addition to Ideal Mfg. & Sales Corp. and we see continued growth in 2004.”