Cycle Country Accessories Corp. manufactures of accessories for all terrain vehicles (ATVs). It manufactures a complete line of branded products, including snowplow blades, lawnmowers, spreaders, sprayers, tillage equipment, winch mounts, utility boxes, oil filters and oil coolers, baskets and an assortment of other ATV accessory products. These products custom fit all ATV models from Honda, Yamaha, Kawasaki, Suzuki, Polaris, Arctic Cat, Bombardier, and others. The Company design, engineers, assembles, and manufactures a majority of the accessory products at its Spencer facility. The Milford facility serves as its light manufacturing, warehousing, and shipping facility. During the fiscal year ended September 30, 2008 (fiscal 2008), it sold its Milford, Iowa property in exchange for all the Cycle Country common shares.