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                                                                    EXHIBIT 99.2



                                 January 9, 1999


PERSONAL AND CONFIDENTIAL
- -------------------------

Board of Directors
Unitog Company
1300 Washington Street
Kansas City, Missouri 64105

Gentlemen:

You have requested our opinion as to the fairness from a financial point of view
to the holders of common stock of Unitog Company (the "Company") of the
consideration to be received by such holders pursuant the terms and conditions
set forth in the Agreement and Plan of Merger by and among Cintas Corporation
("Cintas"), Cintas Image Acquisition Company ("Merger Sub") and the Company,
dated January 9, 1999 (the "Agreement"). Pursuant to the Agreement, Merger Sub
will be merged with and into the Company (the "Merger") and each outstanding
share of the common stock, par value $0.01 per share, of the Company (the
"Company Common Stock") will be converted into the right to receive as merger
consideration (the "Merger Consideration") that number of shares of Cintas
common stock, no par value per share, (the "Cintas Common Stock") equal to the
conversion number (the "Conversion Number"), as hereinafter defined.

The Conversion Number means the quotient (rounded to the nearest 1/10,000th)
determined by dividing $38.00, as adjusted pursuant to Section 8.3 of the
Agreement ("Company Share Price"), by the amount determined by calculating the
average of the high and low sales prices of Cintas Common Stock as reported on
the NASDAQ Stock Market for the 20 consecutive trading days ending on the third
day preceding the date of the meeting of the Company's stockholders for the
purpose of voting on the adoption of the Agreement ("Cintas Share Price").
Notwithstanding the foregoing, if Cintas Share Price is less than $52.00, the
Cintas Share Price shall be deemed to be $52.00 (for purposes of determining the
Conversion Number) and, if the Cintas Share Price is greater than $66.43, the
Cintas Share Price shall be deemed to be $66.43 plus fifty percent (50%) of the
difference between the Cintas Share Price and $66.43 (for purposes of
determining the Conversion Number).

George K. Baum & Company ("Baum"), as part of its investment banking business,
is engaged in the valuation of businesses and their securities in connection
with mergers and acquisitions, negotiated underwritings, secondary distributions
of listed and unlisted securities, private placements and valuations for estate,
corporate and other purposes.

In connection with this opinion, we have reviewed, among other things, the
Agreement; certain publicly available business and financial information
relating to the Company and Cintas including the Company's and Cintas's recent
Annual Reports, Forms 10-K, Forms 10-Q, and other filings with the Securities
and Exchange Commission ("SEC"); and certain internal financial analyses and
forecasts prepared by the Company's management. We also have held discussions
with members of senior management of the Company regarding the past and current
business operations, financial condition and future prospects of the Company. In
addition, we have reviewed the reported price and trading activity for the
Company Common Stock and Cintas Common Stock, compared certain publicly
available financial and stock


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market information for the Company with similar information for Cintas and
certain other companies that we believe to be comparable in certain respects to
the Company and Cintas, reviewed the financial terms of certain business
combinations that we deemed to be similar to the Merger, reviewed certain recent
historical data relating to premiums paid in mergers and acquisitions of
publicly traded companies, and performed such other studies and analyses as we
deemed appropriate.

In preparing our opinion, we have relied upon and assumed the accuracy and
completeness of all the financial and other information that was publicly
available or provided to us by or on behalf of the Company and Cintas, and have
not been engaged to independently verify any such information. We have not
undertaken nor obtained any independent evaluations or appraisals of any of the
Company's or Cintas's assets, properties, or liabilities, nor have we made any
physical inspection of the properties or assets of the Company or Cintas. We
have assumed that the Merger will be accounted for as a pooling of interests in
accordance with generally accepted accounting principles ("GAAP") and that such
Merger qualifies for such accounting treatment under GAAP. We have also assumed
that the Merger will constitute a tax-deferred reorganization pursuant to the
Internal Revenue Code of 1986, as amended. We have not been engaged to
independently verify any legal and accounting matters relative to the Agreement,
but instead have relied on the advice of the Company's legal and accounting
advisors.

We are acting as a financial advisor to the Company in connection with the
Merger for which we will receive certain fees, a significant portion of which,
but none of the fee relating to this opinion, is contingent upon the
consummation of the Merger. Additionally, Baum has previously rendered financial
advisory and investment banking services to the Company for which we have
received customary compensation. A member of the Company's Board of Directors is
a vice president of Baum and a director and officer of George K. Baum Group,
Inc., a holder of 661,870 shares of Company Common Stock, and another member of
the Company's Board of Directors is an employee of Baum and a director, officer
and shareholder of George K. Baum Group, Inc. In the ordinary course of
securities business, we and our affiliates may hold or actively trade the
securities of the Company or Cintas for our own account and for the accounts of
our customers and, accordingly, may at any time hold a long or short position in
such securities. Additionally, Baum makes a market in the Company's Common Stock
on the NASDAQ Stock Market.

Our advisory services and the opinion expressed herein are provided for the
information and assistance of the Board of Directors of the Company in
connection with its consideration of the Merger and such opinion does not
constitute a recommendation as to how any holder of Company Common Stock should
vote with respect to such transaction. This opinion is for the information of
the Board of Directors of the Company only in connection with its consideration
of the Agreement and may not be published or otherwise used by the Company
without our prior written consent; provided, however, that this opinion may be
included in its entirety in any filing with the SEC with respect to the Merger.
Our opinion necessarily is based on the conditions and circumstances as they
exist and can be evaluated as of the date hereof. We have not been asked to, nor
do we, express an opinion as to the relative merits of the Merger as compared to
any alternative business strategies that might exist for the Company or the
effect of any other transaction in which the Company might engage.


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Based upon and subject to the foregoing, we are of the opinion that, as of the
date hereof, the proposed Merger Consideration to be received by the holders of
the Company Common Stock pursuant to the Agreement is fair from a financial
point of view to such holders.

                                           Very truly yours,

                                           GEORGE K. BAUM & COMPANY



                                           By:
                                              ---------------------------------
                                                 John R. Martin
                                                 Vice President