Exhibit 99


                                POWER OF ATTORNEY

                    FOR THE EXECUTION OF SEC FORMS 3, 4, 5,
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                  SCHEDULE 13D, 13G AND ANY AMENDMENTS THERETO
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     The undersigned hereby constitutes and appoints each of Jon D. Botsford, in
his capacity as Senior Vice President, Chief Legal Officer and Secretary of
Steelcase Inc., Sheila C. Dayton, in her capacity as Vice President, General
Counsel and Assistant Secretary and Mary K. Aune, in her capacity as Manager,
Corporate Governance and Securities Reporting Compliance, signing singly, the
undersigned's true and lawful attorney-in-fact to:

     1)   execute for and on behalf of the undersigned, Forms 3, 4, 5, Schedule
          13D, 13G and any amendments thereto in accordance with Section 16(a)
          of the Securities Exchange Act of 1934 and the rules thereunder;

     2)   perform any and all acts for and on behalf of the undersigned which
          may be necessary or desirable to complete and execute any such Forms
          3, 4, 5, Schedule 13D, 13G and any amendments thereto and timely file
          such forms with the United States Securities and Exchange Commission
          and any stock exchange or similar authority; and

     3)   upon consultation with the undersigned, or such advisors as designated
          by the undersigned, take any other action of any type whatsoever in
          connection with the foregoing which, in the opinion of such
          attorney-in-fact, may be of benefit to, in the best interest of, or
          legally required by, the undersigned.

     The undersigned hereby grants to each such attorney-in-fact full power and
authority to perform any and every act deemed necessary or proper in the
exercise of any of the rights and powers herein granted, and to the full extent
and purpose as the undersigned might or could do if



personally present, hereby ratifying and confirming all that such
attorney-in-fact shall lawfully do or cause to be done by virtue of this Power
of Attorney and the rights and powers herein granted. The undersigned
acknowledges that the foregoing attorneys-in-fact serve in such capacity at the
request of the undersigned and are not assuming, nor is the Company assuming,
any of the undersigned's responsibilities to comply with Section 16 of the
Securities Exchange Act of 1934.

     This Power of Attorney shall remain in full force and effect until the
undersigned is no longer required to file Forms 3, 4, 5, Schedule 13D, 13G and
any amendments thereto with respect to the undersigned's holdings of and
transactions in securities issued by the Company, unless earlier revoked by the
undersigned in a signed writing delivered to the foregoing attorneys-in-fact.

     IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney to be
executed as of this 30th day of March, 2001.

                                             /s/ Robert C. Pew III
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                                             Robert C. Pew III