In an effort to become more competitive and cost efficient many companies have shifted from traditional job-shop production to production using group technology (GT) and cell manufacturing (CM). Cellular manufacturing is critical to implementing Just-in-Time (JIT) production which pointed out in the previous articles. and adopt the U-shaped cell which allows for entry at one end of the U and exist at the other. This paper looks at the availability of cellular manufacturing, by applying those concepts to the small and medium sized industry.