EXHIBIT 99.4

                                STEELCASE INC.
                           offer for all outstanding
                         6.375% Senior Notes Due 2006
                                in exchange for
                         6.375% Senior Notes Due 2006
             pursuant to the Prospectus dated              , 2002

THE EXCHANGE OFFER AND WITHDRAWAL RIGHTS WILL EXPIRE AT 5:00 P.M., NEW YORK
CITY TIME, ON         , 2002, UNLESS EXTENDED (THE "EXPIRATION DATE"). TENDERS
MAY BE WITHDRAWN PRIOR TO 5:00 P.M., NEW YORK CITY TIME, ON THE EXPIRATION DATE.



To Our Clients:

    Enclosed for your consideration is a prospectus dated            , 2002
(the "Prospectus") and the related letter of transmittal and instructions
thereto (the "Letter of Transmittal") in connection with the offer (the
"Exchange Offer") of Steelcase Inc., a Michigan corporation (the "Company"), to
exchange an aggregate principal amount of up to $250,000,000 of the Company's
6.375% Senior Notes Due 2006 (the "New Notes"), for a like principal amount of
the Company's issued and outstanding 6.375% Senior Notes Due 2006 (the "Old
Notes"), upon the terms and subject to the conditions set forth in the
Prospectus and the Letter of Transmittal. Consummation of the Exchange Offer is
subject to certain conditions described in the Prospectus.

    WE ARE THE REGISTERED HOLDER OF OLD NOTES HELD BY US FOR YOUR ACCOUNT. A
TENDER OF ANY SUCH OLD NOTES CAN BE MADE ONLY BY US AS THE REGISTERED HOLDER
AND PURSUANT TO YOUR INSTRUCTIONS. THE LETTER OF TRANSMITTAL IS FURNISHED TO
YOU FOR YOUR INFORMATION ONLY AND CANNOT BE USED BY YOU TO TENDER OLD NOTES
HELD BY US FOR YOUR ACCOUNT.

    Accordingly, we request instructions as to whether you wish us to tender
any or all such Old Notes held by us for your account pursuant to the terms and
conditions set forth in the Prospectus and the Letter of Transmittal. WE URGE
YOU TO READ THE PROSPECTUS AND THE LETTER OF TRANSMITTAL CAREFULLY BEFORE
INSTRUCTING US TO TENDER YOUR OLD NOTES.

    Your instructions to us should be forwarded as promptly as possible in
order to permit us to tender Old Notes on your behalf in accordance with the
provisions of the Exchange Offer. THE EXCHANGE OFFER WILL EXPIRE AT 5:00 P.M.,
NEW YORK CITY TIME ON            , 2002, UNLESS EXTENDED. Old Notes tendered
pursuant to the Exchange Offer may be withdrawn only under the circumstances
described in the Prospectus and the Letter of Transmittal.

    Your attention is directed to the following:

        1. The Exchange Offer is for the entire aggregate principal amount of
    outstanding Old Notes.

        2. Consummation of the Exchange Offer is conditioned upon the terms and
    conditions set forth in the Prospectus under the captions "The Exchange
    Offer--Terms of the Exchange Offer" and "The Exchange Offer--Conditions to
    the Exchange Offer."

        3. Tendering holders may withdraw their tender at any time until 5:00
    p.m., New York City time, on the Expiration Date.



        4. Any transfer taxes incident to the transfer of Old Notes from the
    tendering holder to the Company will be paid by the Company, except as
    provided in the Prospectus and the instructions to the Letter of
    Transmittal.

        5. The Exchange Offer is not being made to (nor will the surrender of
    Old Notes for exchange be accepted from or on behalf of) holders of Old
    Notes in any jurisdiction in which the Exchange Offer or acceptance thereof
    would not be in compliance with the securities or blue sky laws of such
    jurisdiction.

        6. The acceptance for exchange of Old Notes validly tendered and not
    validly withdrawn and the issuance of Exchange Notes will be made as
    promptly as practicable after the Expiration Date.

        7. The Company expressly reserves the right, in its reasonable
    discretion and in accordance with applicable law, (i) to extend the
    Expiration Date, (ii) to delay accepting any Old Notes, (iii) to terminate
    the Exchange Offer if any of the conditions to the Exchange Offer (as set
    forth in the Prospectus) have not been satisfied or (iv) to amend the
    Exchange Offer in any manner. In the event of any extension, delay,
    non-acceptance, termination or amendment, the Company will as promptly as
    practicable give oral and written notice to the Exchange Agent and make a
    public announcement of extension, delay, non-acceptance, termination or
    amendment. In the case of an extension, such public announcement shall
    include disclosure of the approximate number of Old Notes tendered to date
    and shall be made no later than 9:00 a.m., New York City time, on the next
    business day after the previously scheduled Expiration Date.

        8. Consummation of the Exchange Offer may have adverse consequences to
    non-tendering Old Note holders, including that the reduced amount of
    outstanding Old Notes as a result of the Exchange Offer may adversely
    affect the trading market, liquidity and market price of the Old Notes.

    If you wish to have us tender any or all of the Old Notes held by us for
your account, please so instruct us by completing, executing and returning to
us the instruction form that follows.

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                                STEELCASE INC.

                   INSTRUCTIONS REGARDING THE EXCHANGE OFFER

                              WITH RESPECT TO THE

            $250,000,000 6.375% SENIOR NOTES DUE 2006 ("OLD NOTES")

    THE UNDERSIGNED ACKNOWLEDGES RECEIPT OF YOUR LETTER AND THE ENCLOSED
DOCUMENTS REFERRED TO THEREIN RELATING TO THE EXCHANGE OFFER OF STEELCASE INC.
WITH RESPECT TO THE OLD NOTES.

    THIS WILL INSTRUCT YOU WHETHER TO TENDER THE PRINCIPAL AMOUNT OF OLD NOTES
INDICATED BELOW HELD BY YOU FOR THE ACCOUNT OF THE UNDERSIGNED PURSUANT TO THE
TERMS OF AND CONDITIONS SET FORTH IN THE PROSPECTUS AND THE LETTER OF
TRANSMITTAL.

Box 1  [_]  Please tender the Old Notes held by you for my account, as
indicated below.

Box 2  [_]  Please do not tender any Old Notes held by you for my account.



Date:_____________________________________, 2002 _____________________________________________________
                                              

                                                 _____________________________________________________
Principal Amount of Old Notes to be Tendered:                        Signature(s)

$______________________________________________* _____________________________________________________
(must be in the principal amount of $1,000 or an _____________________________________________________
           integral multiple thereof)                          Please print name(s) here
                                                 _____________________________________________________
                                                 _____________________________________________________
                                                 _____________________________________________________
                                                             Please type or print address
                                                 _____________________________________________________
                                                            Area Code and Telephone Number
                                                 _____________________________________________________
                                                     Taxpayer Identification or Social Security Number
                                                 _____________________________________________________
                                                              My Account Number with you


--------
 *  UNLESS OTHERWISE INDICATED, SIGNATURE(S) HEREON BY BENEFICIAL OWNER(S)
    SHALL CONSTITUTE AN INSTRUCTION TO THE NOMINEE TO TENDER ALL OLD NOTES OF
    SUCH BENEFICIAL OWNER(S).

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