EXHIBIT 10.10
                                                                               
BANK OF AMERICA              AMENDMENT TO DOCUMENTS

                        AMENDMENT NO.2 TO BUSINESS LOAN
                                   AGREEMENT
                                        

   This Amendment No.2 (the "Amendment") dated as of December 3,1997, is between
Bank of America NT & SA (the "Bank") and FLIR Systems, Inc. (the "Borrower").

                                    RECITALS
                                    --------

   A.  The Bank and the Borrower entered into a certain Business Loan Agreement
dated as of August 21, 1997 (the "Agreement").

   B.  The Bank and the Borrower desire to amend the Agreement.

                                   AGREEMENT
                                   ---------

   1.  Definitions.  Capitalized terms used but not defined in this Amendment
shall have the meaning given to them in the Agreement.

   2.  Amendments. The Agreement is hereby amended as follows:

       2.1  In Subparagraph 1.1(a) of the Agreement, the amount "Thirty Million
            Dollars ($30,000,000)" is substituted for the amount "Twenty Five
            Million Three Hundred Thousand Dollars ($25,300,000)".

       2.2  In Paragraph 1.9 of the Agreement, the amount "Three Million Dollars
            ($3,000,000)" is substituted for the amount "Three Hundred Thousand
            Dollars ($300,000)".

   3.  Conditions.  This Amendment will be effective when the Bank receives the
following items, in form and content acceptable to the Bank:

       3.1  The Borrower agrees to pay a Six Thousand Two Hundred Fifty Dollars
            ($6,250) fee, or .125% of the increase in the Facility No.1
            Commitment amount, due upon execution of this Amendment.

   4.  Effect of Amendment.  Except as provided in this Amendment, all of the
terms and conditions of the Agreement shall remain in full force and effect.

      This Amendment is executed as of the date stated at the beginning of this
Amendment.


BANK OF AMERICA NT & SA              FLIR SYSTEMS, INC.
 
X      /s/ Robert Countryman         X             /S/ J. Mark Samper
       ------------------------             ----------------------------------
By:    Robert Countryman             By:    J. Mark Samper
Title: Vice President                Title: Vice President-Finance and C.F.O.