EDEN PRAIRIE, Minn., Sept. 26 -- Research, Incorporated (OTC: RESRQ) announced today that it filed a Plan of Reorganization with the U.S. Bankruptcy Court for the District of Minnesota. The Company said it intends to reorganize by transferring 100 percent ownership of the Company to Research Technologies Corporation, a wholly owned subsidiary of Squid Ink Manufacturing.  A hearing with respect to the Disclosure Statement relating to the Plan will be held on October 16, 2002 and the Company expects that the reorganization will become effective upon confirmation of the Plan by the Bankruptcy Court at a hearing to be held in November 2002.  Under the terms of the Plan, there will be no distributions or residual value for shareholders.  Copies of the Plan and the proposed Disclosure Statement can be viewed at the Bankruptcy Court's Web site www.mnb.uscourts.gov under case number 02-40309. Research, Inc. designs and manufactures complete product solutions based on its core competency: the precise control of heat.  The company targets markets worldwide including graphics art printing (ink drying) and plastics, rubber and metal processing applications.  Research, Inc. is headquartered in Eden Prairie, Minn.  The company's common stock trades over-the-counter under the symbol: RESRQ.PK.   Additional news and information can be found on the company's Web site at www.researchinc.com