Corona, CA, January 26, 2004 - R.W. Lyall & Company, the premier manufacturer of gas carrying products for natural gas distribution systems, is excited to announce their partnership with Polytec Co. LTD, a manufacturer of high performance polyethylene ball valves.

Offered through this new partnership are medium and high-density polyethylene ball valves (1/2 CTS through 16 IPS) marketed under the name "Lyall-Polytec". Lyall will market Lyall-Polytec valves throughout North America (U.S., Canada, and Mexico). These valves can be ordered to meet specific customer options such as reduced or full port designs and integral purge ports. Lyall-Polytec valves are manufactured to strict ISO 9001 standards and tested in compliance with ASME B16.40 and other International standards. This exclusive agreement to distribute the Lyall-Polytec valves, includes Lyall's proven distribution network and commitment to supply the highest quality products and services at the best possible value to the gas utility industry.

Statement from Jon Slaughterback; Chief Operating Officer, R.W. Lyall & Co., Inc., regarding what this means to the market, "Leveraging the technical and operational expertise of our two companies ensures the highest level of quality is consistently achieved. Working collaboratively to refine process controls for both manufacturing and logistics, our customers can rest assured that the Lyall-Polytec offering will meet or exceed the high performance standards they have become accustomed with other Lyall products."

Danny Lee; President, Polytec Ltd., comments on the new business venture, "WOW!" The Polytec family is impressed by the enthusiasm and preparation that the R.W. Lyall & Company has put into the launch of the Lyall-Polytec partnership. Polytec looks forward to working closely with the Lyall organization to provide the highest quality products that are the most competitively priced. Expect to see great things from this new Lyall-Polytec partnership".

Jeff Lyall, President/CEO expresses the commitment and enthusiasm within R.W. Lyall & Company, Inc., "All of us here at Lyall are very excited to be in partnership with Polytec for the sale and distribution of the Lyall-Polytec valve. This is an important addition to the Lyall product line to enhance our product offering to the North American utility marketplace".

Lyall is a leading manufacturer of quality service line piping systems for the distribution of natural gas and liquid propane gas to residential and commercial gas consumers. Founded in 1972, Lyall developed and maintains strong brand recognition for its innovative products including LYCO® Anodeless Meter Risers, LYCOFIT® Mechanical Fittings and Tapping Tees, LYCO® Meter Set Assemblies, and LYCOFAST®, the Industry's first patented pre-assembled, pre-packaged service line kit.

Established in 1988, Polytec has been designing and manufacturing quality polyethylene ball valves since 1993. Polytec's strict QC processes and ISO9001 certified manufacturing facility has made it a leading supplier of high quality valves worldwide.