Exhibit 25.1

SECURITIES AND EXCHANGE COMMISSION
Washington, D. C. 20549

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FORM T-1

STATEMENT OF ELIGIBILITY
UNDER THE TRUST INDENTURE ACT OF 1939 OF
A CORPORATION DESIGNATED TO ACT AS TRUSTEE

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CHECK IF AN APPLICATION TO DETERMINE ELIGIBILITY OF
A TRUSTEE PURSUANT TO SECTION 305(b) (2)

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J. P. MORGAN TRUST COMPANY, NATIONAL ASSOCIATION
(Exact name of trustee as specified in its charter)

95-4655078
(State of incorporation (I.R.S. employer
if not a national bank) identification No.)

1999 Avenue of the Stars
26th Floor
Los Angeles, California 90067
(Address of principal executive offices) (Zip Code)

Robert M. Macallister
Vice President and Assistant General Counsel
J. P. Morgan Trust Company, National Association
c/o 1 Chase Manhattan Plaza, 25th Floor
New York, New York 10081
Tel: (212) 552-1716
(Name, address and telephone number of agent for service)

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STEELCASE INC.
(Exact name of obligor as specified in its charter)

MICHIGAN 38-0819050
(State or other jurisdiction of (I.R.S. employer
incorporation or organization) identification No.)

901-44TH STREET SE
GRAND RAPIDS, MICHIGAN 49508
(Address of principal executive offices) (Zip Code)

DEBT SECURITIES
(Title of the indenture securities)

ITEM 1. GENERAL INFORMATION.

Furnish the following information as to the trustee:

(a) Name and address of each examining or supervising authority to which
it is subject.

Comptroller of the Currency, Washington, D.C.
Board of Governors of the Federal Reserve System, Washington, D.C.

(b) Whether it is authorized to exercise corporate trust powers.

Yes.

ITEM 2. AFFILIATIONS WITH OBLIGOR.

If the Obligor is an affiliate of the trustee, describe each such
affiliation.

None.

NO RESPONSES ARE INCLUDED FOR ITEMS 3-15 OF THIS FORM T-1 BECAUSE THE OBLIGOR IS
NOT IN DEFAULT AS PROVIDED UNDER ITEM 13.

ITEM 16. LIST OF EXHIBITS.

List below all exhibits filed as part of this statement of eligibility.

Exhibit 1. Articles of Association of the Trustee as Now in Effect (see
Exhibit 1 to Form T-1 filed in connection with Form 8K of the
Southern California Water Company filing, dated December 7,
2001, which is incorporated by reference).

Exhibit 2. Certificate of Authority of the Trustee to Commence Business
(see Exhibit 2 to Form T-1 filed in connection with
Registration Statement No. 333-41329, which is incorporated by
reference).

Exhibit 3. Authorization of the Trustee to Exercise Corporate Trust
Powers (contained in Exhibit 2).

Exhibit 4. Existing By-Laws of the Trustee (see Exhibit 4 to Form T-1
filed in connection with Form 8K of the Southern California
Water Company filing, dated December 7, 2001, which is
incorporated by reference).

Exhibit 5. Not Applicable

Exhibit 6. The consent of the Trustee required by Section 321 (b) of the
Act.

Exhibit 7. A copy of the latest report of condition of the Trustee,
published pursuant to law or the requirements of its
supervising or examining authority.

Exhibit 8. Not Applicable

Exhibit 9. Not Applicable

SIGNATURE

Pursuant to the requirements of the Trust Indenture Act of 1939, the
Trustee, J. P. Morgan Trust Company, National Association has duly caused this
statement of eligibility and qualification to be signed on its behalf by the
undersigned, thereunto duly authorized, all in the City of Chicago, and State of
Illinois, on the 12th day of January, 2006.

J. P. Morgan Trust Company, National
Association

By /s/ George N. Reaves
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George N. Reaves
Authorized Officer

EXHIBIT 6

THE CONSENT OF THE TRUSTEE REQUIRED BY SECTION
321(b) OF THE ACT

January 12, 2006

Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

In connection with the qualification of an indenture between Steelcase Inc. and
J.P. Morgan Trust Company, National Association, as trustee, the undersigned, in
accordance with Section 321(b) of the Trust Indenture Act of 1939, as amended,
hereby consents that the reports of examinations of the undersigned, made by
Federal or State authorities authorized to make such examinations, may be
furnished by such authorities to the Securities and Exchange Commission upon its
request therefor.

Very truly yours,

J.P. MORGAN TRUST COMPANY, NATIONAL
ASSOCIATION

By /s/ George N. Reaves
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George N. Reaves
Vice President

EXHIBIT 7. Report of Condition of the Trustee.

J. P. MORGAN TRUST COMPANY, NATIONAL ASSOCIATION
STATEMENT OF CONDITION

30-SEP-05

($000)
Hyperion Accounts to pick up ASSETS -------
1105 Cash and Due From Banks 44,924
1200, 1400 Securities 214,539
1560 Loans and Leases 115,633
1600 Premises and Fixed Assets 7,396
19216 Intangible Assets 356,469
19194 Goodwill 202,094
1800, 19060, 19092, 19200,
19250 Other Assets 43,434
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1999 TOTAL ASSETS 984,489
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LIABILITIES
2105 Deposits 119,305
2710 Other Liabilities 47,817
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2800 TOTAL LIABILITIES 167,122

EQUITY CAPITAL
3100 Common Stock 600
3200 Surplus 701,587
3400, 3620 Retained Earnings 72,537
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3520 TOTAL EQUITY CAPITAL 817,367
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3900 TOTAL LIABILITIES AND EQUITY CAPITAL 984,489
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