EXHIBIT 13


                            [BEST POWER LETTERHEAD]


                                                                   May 16, 1995



To Our Stockholders:

     On behalf of the Board of Directors of Best Power Technology, Incorporated
(the "Company"), we are pleased to inform you that on May 10, 1995, the Company
entered into an Agreement and Plan of Merger (the "Merger Agreement") with
General Signal Corporation and G. S. Newco, Inc., its wholly-owned subsidiary,
pursuant to which G. S. Newco, Inc. has today commenced a cash tender offer
(the "Offer") to purchase all of the outstanding Shares (the "Shares") of the
Common Stock of the Company at $21 per share. Under the Merger Agreement, the
Offer will be followed by a merger (the "Merger") in which any remaining shares
of the Common Stock of the Company not tendered pursuant to the Offer will be
converted into the right to receive $21 per share in cash, without interest
(except any Shares as to which the holder has properly exercise dissenter's
rights of appraisal).  Stockholders owning approximately  21.2% of the
Company's outstanding Shares have agreed to tender their Shares in the Offer.

     Your Board of Directors has unanimously determined that the Offer and
Merger are fair and in the best interests of the Company and its stockholders
and has approved the Offer and Merger; and the Board of Directors recommends
that the stockholders of the Company accept the Offer and tender their Shares
pursuant to the Offer.

     In arriving at its recommendation, the Board of Directors gave careful
consideration to the factors described in the attached Schedule 14D-9, which is
being filed today with the Securities and Exchange Commission, including, among
other things, the opinion of The Chicago Corporation, the Company's financial
advisor, that the consideration to be received by the holders of Shares in the
Offer and Merger is fair to such holders from a financial point of view.

     We urge you to read the information contained in our Schedule 14D-9, as
well as the materials provided to you by G. S. Newco, Inc. and General Signal
Corporation, carefully in making your decision with respect to tendering your
shares pursuant to the Offer.

                                           On behalf of the Board of Directors,



                                                 /s/ Paul F. Koeppe
                                                  Paul F. Koeppe
                                                  Chairman, Executive Committee





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