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This case is used to teach basic marketing to non-marketing specialists, although it can be used as a basis for a more complicated exercise in marketing planning. The case describes a company which barely manages to survive from year to year because it has neither understood nor attempted to implement the marketing concept. The result is that the company does not understand what is happening in its market, and consequently it is pushing unprofitable lines in declining market sectors. This company has to understand its own strengths and weaknesses, and the opportunities and threats which the market offers. This case shows how lack of knowledge of the marketing concept can turn a basically sound company into a state of near bankruptcy. The material provided shows how through a process of matching company strengths to the needs of a market through the intelligent use of market segmentation, an apparently hopeless situation can be changed to one of rich opportunities.