UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In Re: COLLINS & AIKMAN

CORPORATION, ET AL, Debtor. ______________________________________/ Chapter 11 Case No. 05-55927-SWR Hon. Steven W. Rhodes

CREDITOR=S PETITION FOR ALLOWANCE OF ADMINISTRATIVE EXPENSE Creditor, Ideal Technology Corporation (AIdeal@), by and through its attorneys, Steven A. Siman, P.C., moves this Honorable Court as follows: 1. This is Ideal=s Petition to allow post-petition administrative claim as allowed pursuant to 11 U.S.C. '503(b). The proposed order is attached as Exhibit A. 2. On May 17, 2005, Debtor filed a Petition pursuant to Chapter 11 of the

Bankruptcy Code. 3. Subsequent to the time Debtor filed its Petition, Debtor, pursuant to certain

Purchase Orders, requested that Ideal provide certain goods and services, copies of said Purchase Orders are attached as Exhibit B. 4. Debtor has had the use and benefit of the goods and services, made partial

payment, and has failed, refused, and neglected to remit the balances due and owing as and when the same became due. 5. 11 U.S.C. '503(b) provides that after notice and a hearing, there shall be

allowed an administrative expense. 6. Post-petition expenses are One Hundred Seventy-Eight Thousand Five

Hundred Eight and 37/l00 ($178,508.37) Dollars as more fully described on the attached Exhibit C.

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WHEREFORE, Ideal respectfully requests that its post-petition administrative claim be allowed and that the Estate is authorized and directed to forthwith pay Ideal with its ability to pay all current administrative obligations.

Respectfully submitted, STEVEN A. SIMAN, P.C.

/s/ Steven A. Siman

Steven A. Siman Attorney for Ideal Technology 3250 W. Big Beaver, Ste. 344 Troy, MI 48084-2902 (248) 642-4368 sas@simanlaw.net P-20480

Dated: November 3, 2006

K:\DOCS\Ideal\COLLINS & AIKMAN\Creditor's Petition.doc

LIST OF EXHIBITS
Exhibit A Order Allowing Administrative Claim of Ideal Technology Corporation Purchase Orders Current Invoice showing amount due 1 Page

Exhibit B Exhibit C

13 Pages 4 Pages

EXHIBIT A

UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In Re: COLLINS & AIKMAN CORPORATION, ET AL, Debtor. ______________________________________/ Chapter 11 Case No. 05-55927-SWR Hon. Steven W. Rhodes

ORDER ALLOWING ADMINISTRATIVE CLAIM OF IDEAL TECHNOLOGY, INC.

THIS MATTER having come before the Court on Ideal Technology Corporation=s Petition for Allowance of Administrative Expense; IT IS ORDERED that Ideal Technology Corporation=s administrative claim is allowed in the amount of One Hundred Seventy-Eight Thousand Five Hundred Eight and 37/l00 ($178,508.37) Dollars and that the Estate is authorized and directed to forthwith pay Ideal Technology Corporation with its ability to pay all other current administrative obligations.

___________________________ HON. STEVEN W. RHODES UNITED STATES BANKRUPTCY JUDGE Signed on ______________________, 2006