SAMPLE COMPANY                                        Page 1 of 3
SOP # 18-3  Revision: 0                Prepared by:             _
Effective Date:                        Approved by:             _


Title:         TRAINING/TUITION REIMBURSEMENT

Policy:   The company encourages employee participation in
          educational programs in order to increase their
          abilities in their present positions, to prepare them
          for future positions, to keep them current with new
          advancements or technologies, or as part of their
          career development program.  To provide an additional
          incentive to employees to continually develop their
          abilities, the company will assist them with associated
          training/education costs for approved programs.

Purpose:  To outline the requirements for approved programs,
          employee eligibility and tuition reimbursement.

Scope:    This statement applies to all non-company sponsored,
          training, educational or seminar programs.

Procedures:

1.0  Eligibility

1.1  All full time employees are eligible after six months of
     service.  Part-time employees working at least an average of
     16 hours per week are eligible after completion of 1,000
     hours of service.


2.0  Approved Programs

2.1  The course of study must be compatible with the type of
     position held by the employee and be beneficial/applicable
     to the operations of the company.

2.2  Programs can include seminars, university or trade school
     courses, self-study courses or instructional videos or any
     other method which is suitable for the purpose.

2.3  To obtain approval and subsequent reimbursement for courses,
     the employee shall complete a Training Request form prior to
     registration.  Part I of the form should be completed and
     approved/disapproved by the employee's supervisor and
     returned to the employee.

TRAINING/TUITION REIMBURSEMENT                        Page 2 of 3

3.0  Reimbursement

3.1  Reimbursement for approved programs will be 75% of "direct"
     training costs (tuition, lab fees, books and materials,
     etc.) up to a maximum of $1,000.00 per fiscal year per
     employee.  As an example, if you spend $1,000.00 on tuition,
     you would receive a reimbursement of $750.00.  Employees
     will be solely responsible for their own travel, meals,
     lodging or any other incidental costs associated with the
     training.

3.2  Employees must satisfactorily complete the training program
     with a grade "B" or above or "Pass" or "Completed" for
     ungraded programs.

3.3  To receive reimbursement, the employee should complete Part
     II of the approved Training Request form and attach copies
     of all grades and paid receipts and route to your supervisor
     for processing.  Reimbursement for a course must be
     submitted within 90 days of course completion and the
     employee must have been currently employed by the company
     upon completion of the course.