ADVISORY FEE AGREEMENT

Fee Agreement

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Title: ADVISORY FEE AGREEMENT
Date: 11/6/2006
Industry: Misc. Capital Goods

                                                                   
Exhibit 10.10

                            
Collins Industries, Inc.

                                
15 Compound Drive

                            
Hutchinson, Kansas 67502

             
                                                   
October 31, 2006

Steel Partners II, L.P.

590 Madison Avenue

32nd Floor

New York, NY 10022

                  
Re:
     
ADVISORY FEE

         
In connection with various services Steel Partners II, L.P. has

provided relating to the acquisition of Collins Industries, Inc. by
CS

Acquisition Corp. through a merger (the "Merger"), pursuant to the
Agreement and

Plan of Merger dated as of Septembe

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