L.L. Bean, Inc., Leon Gorman, Tax Matters Person - Page 4

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          Facility in 1985 and placed it in service when construction was             
          substantially completed in 1986.4                                           
               The Reserve Facility is approximately 500 feet long by 190             
          feet wide by 52 feet high.  It is located immediately adjacent to           
          the east side of two existing buildings (the Receiving Building             
          and the 1979 Shipping Building) and is connected to both                    
          buildings at a mezzanine level 20 feet above the main floor of              
          the Reserve Facility.  This mezzanine extends along the north               
          face of the Reserve Facility for a depth of 26 feet and continues           
          along the west face of the Reserve Facility at a depth of 11 feet           
          8 inches.  A concrete block boiler room is located on the main              
          floor of the Reserve Facility below the north mezzanine level.              
          In addition, there is a 25-foot-wide floor-level clear area at              
          the south end of the Reserve Facility.                                      
               The Reserve Facility does not have a standard column grid              
          that is typically used to support the roof and walls in a free-             
          standing building.  Instead, the structural system supporting               
          most of the roof and walls of the Reserve Facility is the rack              
          system.  Frazier Industrial Co. (Frazier), a storage rack system            
          manufacturer, participated in the design of, and provided the               
          necessary engineering and materials for, the rack system and                
          structural framework for most of the Reserve Facility.  In order            
          to save costs on structural steel, reduce labor costs, and                  

          4Additional components of the Reserve Facility were placed                  
          in service in 1987.                                                         




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