EXHIBIT 10.68

                             FIFTH AMENDMENT TO THE
                                LEAR CORPORATION
                       EXECUTIVE SUPPLEMENTAL SAVINGS PLAN

THIS FIFTH AMENDMENT (this "Amendment") to the Lear Corporation Executive
Supplemental Savings Plan (the "Plan") made by the undersigned pursuant to
authority delegated by the Compensation Committee of the Board of Directors of
Lear Corporation, a Delaware corporation (the "Company"), shall be effective as
of January 1, 2007.

                                WITNESSETH THAT:

1.    In the second sentence of the fourth paragraph of Section 2.1 of the Plan,
      the phrase "Sections 2.2 or 3.3(a)(i)" shall be substituted for the phrase
      "Sections 2.2 or 3.3."

2.    Section 3.3 shall be amended to read in its entirety as follows:

      "3.3 SAVINGS MAKE-UP ACCOUNT

            (a)   A bookkeeping account shall be established on behalf of each
                  participant in the Plan, which shall be credited with the
                  amounts described below in subsections (a)(i) through
                  (a)(iii):

                  (i)   The excess, if any, of (A) the amount of company
                        matching contributions (including both basic matching
                        contributions and discretionary matching contributions)
                        that would have been made on behalf of a participant had
                        the participant's Deferred Compensation been contributed
                        to the Savings Plan (without regard to any refunds of
                        participant contributions required under the Code, or
                        the effects of Code Sections 401(a)(17), 402(g) or 415),
                        over (B) actual company matching contributions
                        (including both basic matching contributions and
                        discretionary matching contributions) made to the
                        participant's account under the Savings Plan.

                  (ii)  The excess, if any, of (A) the amount of pension savings
                        plan contributions that would have been made on behalf
                        of a participant (1) if the participant's Deferred
                        Compensation, as well as the participant's deferred
                        compensation under the MSPP, had both been included as
                        Compensation under the Savings Plan and (2) if Code
                        Sections 401(a)(17) and/or 415 did not apply to the
                        Savings Plan, over (B) actual pension savings plan
                        contributions made to the participant's account under
                        the Savings Plan. Notwithstanding anything contained in
                        Section 4 to the contrary, such amounts, plus any
                        earnings credited thereon, shall



                        be distributed in a lump sum in the calendar year
                        following the year of the participant's termination of
                        employment.

                  (iii) Interest, computed as described in Section 3.3(b) below,
                        on the amount, if any, of additional pension savings
                        plan contributions with respect to those participants
                        for whom such contributions would otherwise have been
                        made to the Savings Plan as of June 30, but instead were
                        deferred and contributed to the Savings Plan or credited
                        to this Plan as of December 31. Such amounts, plus any
                        earnings credited thereon, shall be distributed at the
                        same time and in the same manner as the amounts under
                        subsection (a)(ii) above.

            (b)   The Savings Make-up Account shall be credited monthly at the
                  monthly compound equivalent of the Average Interest Rate.

            (c)   A participant is vested in his or her Savings Make-up Account
                  after three years of Service (as defined in the Savings
                  Plan)."

3.    In the first sentence of Section 3.4 of the Plan, the phrase "(including
      both basic matching contributions and discretionary matching
      contributions)" shall be inserted after both instances where the phrase
      "matching contributions" appears.

4.    Except to the extent hereby amended, this Plan shall remain in full force
      and effect.

IN WITNESS WHEREOF, this Amendment to the Plan is adopted on the 14th day of
February, 2008.

LEAR CORPORATION

By: /s/ Roger A. Jackson
    --------------------------
    Roger A. Jackson
    Senior Vice President - Human Resources

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