SAMPLE COMPANY                                        Page 1 of 2
SOP # 08-3  Revision: 0                Prepared by:             _
Effective Date:                        Approved by:             _


Title:         MASTER PARTS LIST AND FILES

Policy:   A master listing will be maintained for all parts used
          on approved Bill of Materials.  Further, a file will be
          prepared and maintained for each part.

Purpose:  To provide the content and maintenance of the Master
          Parts Listing and Files.

Scope:    This procedure applies to all inventory items,
          components and materials in accordance with the Part
          Number Designation procedure.

Procedures:

1.0  Master Parts List

1.1  Inventory Control will be responsible for preparing and
     maintaining the Master Parts List with all additions,
     changes and deletions.  All Bill of Materials are prepared
     from the Master Parts List.

     The Master Parts list will be prepared according to part
     numbers in sequential order.  For each part, the following
     information will be provided:

     -  Part number
     -  Part name and description
     -  Primary vendor (if applicable)
     -  Unit of measure
     -  Standard cost

2.0  Parts Files

2.1  A part file should be prepared for each part and filed
     sequentially by part number.  The part file should contain
     all relevant information or documentation on the part.  A
     Part Number Record (Exhibit 1) should be completed to help
     summarize the information.  The part file should include the
     following:

     -  Part Number Record
     -  Part Name and detailed description
     -  Approved vendor sources
     -  Inspection requirements
     -  Material Safety Data Sheet, if applicable
     -  Drawing, diagram or product literature, brochures, etc.