Exhibit (10)(x)

                           CLARK EQUIPMENT COMPANY
                   SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN

                               AMENDMENT No. 2

   WHEREAS, Clark Equipment Company (the "Company") previously
established the Clark Equipment Company Supplemental Executive Retirement
Plan (the "Plan"); and 

   WHEREAS, the Human Effectiveness Committee of the Board of Directors
of the Company has approved the amendment of the Plan as described below;

   NOW, THEREFORE, the Plan is hereby amended effective as of March 27,
1995 in the following respects:

1. Subsection 2.2 of the Plan is amended to read in its entirety as
   follows: 

             "2.2.  Supplemental Benefits.  At the time that a
   Participant or his Beneficiary is entitled to benefits under the
   qualified plan, the Participant or Beneficiary shall be entitled to
   the "Supplemental Benefit" accrued for him hereunder.  As of any date
   a Participant's accrued Supplemental Benefit shall be (A) the full
   amount of the benefit computed for such Participant using the pension
   formula under the qualified plan as of such date (based on total
   credited service under the qualified plan) except that, for such
   calculation, (1) the limitations of Code Section 415 and Code Section
   401(a)(17), and of any other provision of the Code or other law or
   regulation that limits either the amount of pension benefits or the
   amount of compensation that can be used to determine pension benefits,
   are disregarded and (2) except with respect to the Retired Executives
   and any other Participants whose employment with the Company
   terminated prior to March 1, 1995, the Participant's cash bonus
   payments received from an Employer pursuant to the Company's incentive
   compensation plans, regardless of whether paid before or after the
   effective date of the Plan, are included in his basic annual
   compensation rate (as defined in the qualified plan) as of January 1
   of the year in which each such bonus payment is made, less (B) the
   maximum amount of the benefit that can be provided under the terms of
   the qualified plan after application of the limitations imposed by the
   Code or other laws or regulations.  In computing the Supplemental
   Benefit, all offsets against the benefits payable under the qualified
   plan due to benefits payable from the Clark Equipment Company
   Leveraged Employee Stock Ownership Plan shall be disregarded.  The
   Supplemental Benefit shall include all of the surviving spouse and
   optional forms of benefits available with respect to benefits payable
   from the qualified plan, and be subject to the same adjustment factors
   applicable to such forms of benefits.  In determining the Supplemental
   Benefit for either of the Retired Executives and any other
   Participants whose employment with the Company terminated prior to
   March 1, 1995, the cash bonus payments received by them from an
   Employer pursuant to the Company's incentive compensation plan shall
   not be included in the calculation.  Notwithstanding the foregoing

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   provisions of this subsection 2.2 or any other provisions of the Plan,
   with respect to a Participant who is a party to an employment
   agreement listed in Schedule A hereto, if at the time of the death of
   such Participant the Section of such employment agreement first
   identified in such Schedule A does not provide for the payment of
   Supplemental Benefits to the surviving spouse of such Participant, no
   Supplemental Benefits shall be payable to such spouse under the Plan."

2. Subsection 2.3 and Section 3 of the Plan are each amended by replacing
   the phrase "the interest rate specified in Code Section
   411(a)(11)(B)(ii) (or any successor section thereto)" with the phrase
   "the interest rate that would be used by the Pension Benefit Guaranty
   Corporation for purposes of determining the present value of a lump
   sum distribution on the termination of a plan subject to Title IV of
   the Employee Retirement Income Security Act of 1974, as amended,
   formerly referred to in Section 411(a)(11)(B)(ii) of the Internal
   Revenue Code of 1986".

3. Section 5 of the Plan is amended by inserting the word "adversely"
   just before the word "affected" in the first sentence thereof.


   WHEREFORE, pursuant to the authority delegated by the Human
Effectiveness Committee of the Board of Directors of Clark Equipment
Company, this Amendment No. 2 is made and executed on this 28th day of
March 1995, to become effective as specified herein.

                            CLARK EQUIPMENT COMPANY


                            By:    /s/ Leo J. McKernan
                                   Leo J. McKernan
                                   Chairman, President and
                                   Chief Executive Officer

















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