Cleveland, Ohio – December 16, 2005 – Superior Products, Inc. is pleased to announce that is has entered into a definitive agreement to acquire the assets of Taga Medical Technologies, Inc. an Ohio based medical device research, development and manufacturing firm specializing in homerespiratory and sleep technologies, including the Velocity® CPAP humidifier system, CPAP extension tubing, oxygen conserving technologies and oxygen accessories. Superior has formed a new company, SP Medical, LLC, which will combine Superior’s existing medical products business with Taga. "We have been working very closely with Taga on a number of projects over the last year and recognized an incredible synergy and like business philosophy" stated Don Mottinger, president/CEO of Superior. "Superior is an established leader in the development, manufacture and distribution of oxygen and gas management products and Taga is a recognized leader in quick to market development and manufacture of home respiratory and sleep products. This acquisition provides SP Medical the talent, resources and infrastructure to evolve into a major player in the rapidly growing home oxygen and sleep therapy markets" added Mottinger. "Our engineering, medical device and regulatory expertise combined with Superior’s manufacturing and distribution abilities will be a springboard for growth and success", commented Tim Austin, CEO of Taga Medical. Mottinger will serve as CEO of the newly formed SP Medical. Tim Austin, along with partner and brother Gary Austin, Taga’s vice president of engineering, will hold equity and executive management positions in SP Medical. Superior Products, Inc. is an established 40+ year old manufacturer of compressed gas fittings, gas management systems and related gas technologies for the medical, industrial and specialty gas markets throughout the world. SP Medical, LLC offers direct sales and on-line access to hundreds of respiratory therapy, sleep therapy, oxygen and other medical gas technologies. Superior is headquartered at 3786 Ridge Road, Cleveland, Ohio, 44144. For more information, please visit us on the web at www.tagamed.com or www.spmed.com.