SAMPLE COMPANY                                        Page 1 of 3
SOP # 08-1  Revision: 0                Prepared by:             _
Effective Date:                        Approved by:             _



Title:         BILL OF MATERIALS

Purpose:  To describe the preparation, contents and maintenance
          of a Bill of Materials.

Scope:    This procedure applies to all products manufactured,
          modified or assembled by the company.

Definitions:

     1.   Bill of Materials - An Engineering list of all the
          materials and quantity of each required to manufacture
          a device.

     2.   Approved Component(s) - Any material, substance, piece,
          part, or assembly which is intended to be used in the
          finished goods and have been tested and approved by the
          Engineering Manager, Production Manager or the Director
          of Quality Assurance.

     3.   Approved Suppliers - Are suppliers that have been
          approved by the Engineering Manager, Production Manager
          or the Director of Quality Assurance, or are suppliers
          who make or distribute brand name or commercial
          standard components on the approved component list.

     4.   Standard Cost - The normal or regular price for an item
          purchased from a vendor in usual quantities and terms.
          The cost should also include freight-in charges
          apportioned by the usual number ordered.

Procedures:

1.0  Preparation of a Bill of Materials

1.1  A Bill of Materials should be started when Engineering first
     begins work on a new product or project.  This preliminary
     list can be revised at any time during the product
     development process, but once the product has been approved
     and become part of the Master Product Record an Engineering
     Change Notice must be initiated and completed to change a
     component on the Bill of Materials.

BILL OF MATERIALS                                     Page 2 of 3


2.0  Contents of a Bill of Materials

2.1  The Bill of Materials shall have a standard heading which
     should include the following information:

        a.     Company name
        b.     Title name of the product or sub-assembly
        c.     Latest revision date


2.2  The Body of the Bill of Materials will be formatted into
     columns and contain the following information:

        a.     Part Number - See SOP for description of part
          numbering system.

        b.     Part Name and Description - Approved components
          should be adequately described to provide enough
          information to identify the part.  The description can
          include the following or any combination of the
          following if applicable: brand name, specifications,
          performance requirements or commercial standards.

        c.     Unit of measure - The ordinary method the part is
          packaged for delivery. For example, liters, feet, each,
          box, pounds, etc.

        d.     Primary vendor, manufacturer or distributor.

        e.     Primary vendor's, manufacturer's or distributor's
          part number.

        f.     Standard cost per unit of measure.

        g.     Quantity of each component used in the product or
          sub-assembly.

        h.     Extended cost per component - Unit of measure cost
          times the total quantity of components.

BILL OF MATERIALS                                     Page 3 of 3


3.0  Change to Bill of Materials

3.1  An Engineering Change Notice is required for the following
     changes:

        a.  Addition of new component
        b.  Deletion of components
        c.  Change in quantity used of any component
        d.  Change in manufacture of any component
        e.  Change in specification of any component
        f.  Change in vendor of made to specifications component

3.2  An Engineering Change Notice is not required for the
     following changes:

        a.  Change in cost
        b.  Change in vendor for brand name or commercial
     standard products

3.4  Purchasing will make all changes to the Bill of Materials

3.5  Purchasing will delete and add new part numbers to the Bill
     of Materials as required by the Engineering Change Notice.

3.5  Purchasing will ensure that the revised Bill of Materials
     has been placed in the Master Product Record.