Samuel Manu-Tech to Sell Energy Steel Products for US$25 Million

Samuel Manu-Tech Inc. announced the sale of all of the assets and operations of its subsidiary, Energy Steel Products, Inc. ("ESP") for U.S. $25 million, subject to certain adjustments for working capital.

"While the ESP business in the U.S. has been generating a positive return to the company, its contribution to our long-term strategic goals has become less certain", stated Mark C. Samuel, Chairman and CEO of Samuel. "ESP will benefit from the focus and opportunities provided by its new owner and we wish them much growth and success."

The acquirer, ESP Acquisition LLC, is owned by ESP management and Lone Star New Markets LP ("Lone Star") a Dallas, Texas based private equity firm. Arthur Hollingsworth, Managing Partner said, "Lone Star is excited to welcome Energy Steel Products to its portfolio. The quality of ESP's experienced management team, the long tenure and excellent performance of the work force, and the positive profit history made ESP very attractive."

The proceeds were received in cash on closing. They will be used to reduce bank indebtedness, further strengthening the company's financial position and increasing our available financing for further acquisitions. Samuel will report an after tax gain on the sale of ESP of approximately U.S. $2.6 million in its third quarter results ended September 30, 2007.

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