Exhibit 10.7 Non-Qualified Stock Option Plan, Administrative Rules and Agreement under which officers of the Company are eligible to receive options to purchase an aggregate of 300,000 shares of the Company's $5 par value common stock. This...

Exhibit 10.7

          Non-Qualified Stock Option Plan, Administrative Rules and Agreement
          under which officers of the Company are eligible to receive options
          to purchase an aggregate of 300,000 shares of the Company's $5 par
          value common stock.  This Non-Qualified Stock Option Plan,
          Administrative Rules and Agreement is incorporated by reference
          from Form 10-K of Xxxxxxx Xxxxx, Inc., for the year ended
          December 31, 1992.
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