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                                                                    EXHIBIT 3.26


                            ARTICLES OF INCORPORATION
                          (domestic profit corporation)

      These Articles of Incorporation are signed by the incorporator for the
purpose of forming a profit corporation pursuant to the provisions of Act 284,
Public Acts of 1972, as amended, as follows:

                                    ARTICLE I

                                      Name

      The name of the corporation is Oxford Suspension, Inc. (the
"Corporation").


                                   ARTICLE II

                                     Purpose

      The purpose or purposes for which the Corporation is organized is to
engage in any activity within the purposes for which corporations may be
organized under the Michigan Business Corporation Act ("the MBCA").


                                   ARTICLE III

                               Authorized Capital

      The total authorized capital is 60,000 shares of Common Stock. Each share
is entitled to one vote on all matters submitted to the shareholders of the
Corporation and each share shall have all the share rights and preferences as
each other share.

                                   ARTICLE IV

                      Registered Office and Resident Agent

      The address of the initial registered office is 1250 Stephenson Highway,
Troy, Michigan 48083. The mailing address of the initial registered office is
1250 Stephenson Highway, Troy, Michigan 48083. The name of the initial resident
agent is Clifford Suing.


                                    ARTICLE V

                        Limitation of Director Liability

      No director of the Corporation shall be personally liable to the
Corporation or its shareholders for money damages for any action taken, or any
failure to take any action, except liability for any of the following: (1) the
amount of a financial benefit received by a director to which he or she is not
entitled; (2) intentional infliction of harm on the Corporation or its
shareholders; (3) a violation of Section 551 of the MBCA, MCLA 450.1551, MSA
21.200(551); or (4) an intentional violation of criminal law. If the MBCA is
amended to authorize the 
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further elimination or limitation of the liability of directors, then the
liability of a director of the Corporation, in addition to the limitation on
personal liability contained in these articles of incorporation, shall be
eliminated or limited to the fullest extent permitted by the MBCA as so amended.
No amendment or repeal of this article shall apply to or have any effect on the
liability or alleged liability of any director of the Corporation for or with
respect to any acts or omissions of any director occurring before the effective
date of any such amendment or repeal.

                                   ARTICLE VI

               Compromise, Arrangement, or Plan of Reorganization

      When a compromise or arrangement or a plan of reorganization of the
Corporation is proposed between the Corporation and its creditors or any class
of them or between the Corporation and its shareholders or any class of them, a
court of equity jurisdiction within the state, on application of the Corporation
or of a creditor or shareholder of it, or on application of a receiver appointed
for the Corporation, may order a meeting of the creditors or class of creditors
or of the shareholders or class of shareholders to be affected by the proposed
compromise or arrangement or reorganization, to be summoned in the manner that
the court directs. If a majority in number representing 3/4 in value of the
creditors or class of creditors, or of the shareholders or class of shareholders
to be affected by the proposed compromise or arrangement or a reorganization,
agree to a compromise or arrangement or a reorganization of the Corporation as a
consequence of the compromise or arrangement, the compromise or arrangement and
the reorganization, if sanctioned by the court to which the application has been
made, shall be binding on all the creditors or class of creditors, or on all the
shareholders or class of shareholders, and also on the Corporation.

                                   ARTICLE VII

                Corporate Action Without Meeting of Shareholders

      Any action required or permitted by the Michigan Business Corporation Act
to be taken at any annual or special meeting of shareholders may be taken
without a meeting, without prior notice and without a vote, if a consent in
writing, setting forth the action so taken, is signed by the holders of
outstanding stock having not less than the minimum number of votes that would be
necessary to authorize or take the action at a meeting at which all shares
entitled to vote thereon were present and voted.

      Prompt notice of the taking of the corporate action without a meeting by
less than unanimous written consent shall be given to shareholders who have not
consented in writing.


                                  ARTICLE VIII


                                  Incorporator


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      The name and business address of the incorporator is Brendan J. Cahill,
Dykema Gossett PLLC, 1577 North Woodward Avenue, Suite 300, Bloomfield Hills,
Michigan 48304.


      I, the incorporator, sign my name this 20th day of January, 1998.



                                    /s/ Brendan J. Cahill
                                    Brendan J. Cahill, Incorporator


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