December 30, 2000

To Whom It May Concern:

Beaulieu of America has received outstanding advice and counsel from Milt Habeck during the past year. We retained Milt and senior consultants from Unbeaten Path to provide leadership in the areas of supply chain management, ERP system selection/implementation, product costing practices, and continuous improvement.

Milt inspired people at our company with a vision for world-class performance and then helped us develop a roadmap to achieve that vision at dozens of manufacturing and distribution sites across North America. As CFO, I was particularly interested in Milt's fresh approach to product costing and financial reporting. He successfully challenged long-accepted industry paradigms, raising the bar on the way we develop standard costs for our products.

Once it is fully implemented in a BPCS software environment, the new approach for product costing will improve the quality of management decisions, focus attention on waste reduction opportunities, and get our multiple operating divisions on the same page with finance and engineering. The achievable goal is competitive advantage for Beaulieu.

The comprehensive "Ph.D. Level" BOM analysis Milt recommended and directed not only provided insights on how to polish our costing methodology, it also documented approximately $7MM of potential savings at one of our tufting operations. He also suggested and developed the concept for an "Innovationeer" position; the engineer Milt recruited for this role quickly invented a way to dramatically improve changeover efficiency at our fabrics division.

I would highly recommend Milt to enterprises interested in defining and achieving a vision for world-class performance and competitive advantage. Milt would also provide outstanding value to CFOs searching for fresh operational insights.