MATERIAL SAFETY DATA SHEET

                                                                  (Essentially Similar to Form OSHA-174)

                                    While the information and recommendations set forth herein are believed to be accurate as of

                                    the date hereof, DEB SBS Inc. makes no warranty with respect thereto and disclaims all liability

                                    from reliance thereon.



                                                   SECTION I

PRODUCT NAME SBS PROTECT PROTECTIVE CREAM

MANUFACTURED DEB SBS INC.                      FORMULA                                              48127

BY           1100 HIGHWAY 27 SOUTH             COMPLETED BY                                         DEB SBS, INC.

             STANLEY, NC 28164                 TITLE                                                CHEMIST

PHONE NUMBER (704) 263-4240                    DATE                                                 July 1, 2003

                            SECTION II - INGREDIENTS

 THIS PRODUCT IS MANUFACTURED AND LABELED IN COMPLIANCE WITH THE FEDERAL FOOD, DRUG, AND COSMETIC ACT,

       AND IS EXEMPT FROM THE LABELING REQUIREMENTS OF THE OSHA HAZARD COMMUNICATION STANDARD.

                                ALL PRODUCT INGREDIENTS ARE LISTED BELOW.





                          INGREDIENT                            CAS NUMBER

                          Water                                 7732-18-5

                          Kaolin                                1332-58-7

                          Cetearyl Alcohol                      67762-27-0

                          Paraffinum Liquidum                   8012-95-1

                          Petrolatum                            8009-03-8

                          Diazolidinyl Urea                     78491-02-8

                          Methyl Dibromo Glutaronitrile         35691-65-7

                          Methylparaben                         99-76-3

                          Phenoxyethanol                        122-99-6

                          Propylparaben                         94-13-3

                          Propylene Glycol                      57-55-6

                          Sodium Lauryl Sulfate                 151-21-3

                          Triticum Vulgare                      84012-44-2

                          FD&C Yellow No. 5                     1934-21-0





                      SECTION III - PHYSICAL/CHEMICAL CHARACTERISTICS



BOILING POINT                    212°F                     SPECIFIC GRAVITY (H 20 = 1)                                   1.0 g/ml

VAPOR PRESSURE (mmHg)            NA                        MELTING POINT                                                 NA

VAPOR DENSITY (Air = 1)          NA                        EVAPORATION RATE (Butyl Acetate =1)                           NA

SOLUBILITY IN WATER              Appreciable               pH                                                            6.5-7.5

APPEARANCE & ODOR                Odorless yellow          cream

                            SECTION IV - FIRE AND EXPLOSION DATA

FLASH POINT (Method Used)      No flash to 212°F

FLAMMABLE LIMITS               LEL          NA                 UEL         NA

EXTINGUISHING MEDIA            NA

SPECIAL FIRE                   This product is water based and would not support combustion.

FIGHTING PROCEDURES

UNUSUAL FIRE AND

EXPLOSION HAZARDS              NA

         MATERIAL SAFETY DATA SHEET -                                SBS PROTECT , side 2

                                  SECTION V - REACTIVITY DATA

                       UNSTABLE                          CONDITIONS

                       STABLE                     X       TO AVOID            NA

STABILITY

INCOMPATIBILITY

(Materials to Avoid)   Do not mix with any other material other than water.

HAZARDOUS

DECOMPOSITION OR

BY-PRODUCTS            Undetermined

HAZARDOUS              MAY OCCUR                  CONDITIONS

POLYMERIZATION         WILL NOT OCCUR X           TO AVOID    NA

                              SECTION VI - HEALTH HAZARD DATA



 ROUTES OF ENTRY:            Skin, Ingestion



 HEALTH HAZARDS:

           Eyes:             Temporary irritation.

           Ingestion:        If digested in large quantity, may cause irritation and/or nausea.



 EMERGENCY AND FIRST AID PROCEDURES:

           Eyes:       Immediately flush eyes with clean water while holding eyelids

                       apart. Continue flushing for at least 15 minutes or until irritation

                       subsides. Contact doctor.

           Ingestion:  Obtain medical attention immediately.









                SECTION VII - PRECAUTIONS FOR SAFE HANDLING AND USE

STEPS TO BE TAKEN IN CASE        Wipe up.

MATERIAL IS RELEASED OR

SPILLED

WASTE DISPOSAL                   Discard with ordinary solid wastes. Comply with all govern-

METHOD                           ment waste disposal regulations.

SPECIAL PRECAUTIONS FOR          Store in original containers and protect from extremes of tem-

HANDLING AND STORAGE             perature. Do not mix with any other material other than water.

                               SECTION VIII - CONTROL MEASURES

SPECIAL RESPIRATORY               None required

PROTECTION

SPECIAL SKIN                      None required

PROTECTION

SPECIAL EYE                       None required

PROTECTION