The agreement will provide Magi Seal with a primary product source for bedding accessories while Bay Street gains access to Magi Seal's sales network and dealer base.

Since 1991, Bay Street has been manufacturing mattress protection covers, pads, protectors and sleeping pillows. As the developer of the HealthGuard sleep protection system, Bay Street is the first mattress protection company to help consumers create a healthy sleep environment.

"It simply made sense for us to bring our respective strengths together," said Chris Zimmerman, Bay Street president. "Using our collective resources, we can reduce product and marketing costs, grow our combined market share and deliver greater value for bedding retailers."

Magi Seal is currently celebrating its 30th year in the home furnishings industry as one of the largest suppliers of customer care programs and protection products for fabric and leather furniture, bedding, case goods, appliances and electronics. Magi Seal is also administrator of the SleepTrust Guarantee program for bedding retailers which includes enhanced warranty services, a year-long comfort guarantee and ten years of unlimited service for stain and odor removal.

"With the addition of the HealthGuard product line, furniture and bedding retailers now have a complete range of value add programs for their customers," said Brad Geddes, Magi Seal's president.

"During these challenging economic times, it's especially important to help dealers reduce costs and maintain margins. Our service plans and products absolutely enhance the dealer's bottom line."

Bay Street Manufacturing maintains a web site at www.healthguard.com.

Magi Seal's web site is at www.magiseal.com.