Majority of research into the World Class Manufacturing (WCM) has taken a universalistic approach and has developed general models covering all aspects of manufacturing management. Whilst there has been some research that suggests that appropriate best practice procedures are contingent upon company type, none of this research has tried to develop a detailed WCM model for the make to order (MTO) sector. Given the complex nature of the MTO sector, it could be argued that it is necessary to build a WCM model for the MTO sector initially.