content: <PAGE>   1
    AS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION ON OCTOBER 22, 1997
                                                     REGISTRATION NO. 333-________
  
  ================================================================================
  
                  UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                              Washington, D.C.  20549      
  
                             -------------------------
  
                                      FORM S-8
  
              REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
  
                             -------------------------
  
                          NEUTRAL POSTURE ERGONOMICS, INC.
               (Exact name of registrant as specified in its charter)
  
                 TEXAS                                   74-2563656
      (State or other jurisdiction          (I.R.S. Employer Identification No.)
   of incorporation or organization)
  
  
                                3904 N. TEXAS AVENUE
                                 BRYAN, TEXAS 77803
            (Address of principal executive offices, including Zip Code)
  
           NEUTRAL POSTURE ERGONOMICS, INC. 1997 OMNIBUS SECURITIES PLAN
                              (Full title of the plan)     
  
                             -------------------------
  
                                 REBECCA E. BOENIGK
                              CHIEF EXECUTIVE OFFICER
                          NEUTRAL POSTURE ERGONOMICS, INC.
                                3904 N. TEXAS AVENUE
                                 BRYAN, TEXAS 77803
                                   (409) 778-0502
   (Name, address and telephone number, including area code, of agent for service)
  
                                      Copy to:
  
                                   GREG R. SAMUEL
                               HAYNES AND BOONE, LLP
                               3100 NATIONSBANK PLAZA
                                  901 MAIN STREET
                             DALLAS, TEXAS  75202-3789
                                   (214) 651-5000
  
                          CALCULATION OF REGISTRATION FEE
  <TABLE>
  <CAPTION>
  ======================================================================================================================
                                                                  Proposed Maximum      Proposed Maximum      Amount of
             Title of Each Class               Amount to be      Offering Price Per    Aggregate Offering   Registration
       of Securities to be Registered           Registered            Share (1)            Price (1)             Fee
  ----------------------------------------------------------------------------------------------------------------------
   <S>                                        <C>                       <C>                <C>                 <C>
   Common Stock, par value $.01 per
   share  . . . . . . . . . . . . . . .       200,000 shares            $6.75              $1,350,000          $409.09
  ======================================================================================================================
  </TABLE>
  
  (1) Estimated pursuant to Rule 457(h)(1) solely for the purpose of calculating
      the registration fee, based upon the average of the high and low price 
      of the Common Stock, as registered on the Nasdaq National Market, on 
      October 21, 1997.
  
  
  ================================================================================
  <PAGE>   2
                                      PART II
  
                 INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  
  ITEM 3.  INCORPORATION OF DOCUMENTS BY REFERENCE.
  
           The following documents filed by Neutral Posture Ergonomics, Inc.
  (hereinafter referred to as the "Registrant" or the "Company") with the
  Securities and Exchange Commission are incorporated herein by reference:
  
           (a)     The Prospectus filed on October 21, 1997, pursuant to Rule
                   424(b) under the Securities Act of 1933, relating to the
                   offering of Common Stock registered pursuant to the
                   Registrant's Registration Statement on Form SB-1 (Registration
                   No. 333-33675), containing audited financial statements of the
                   Registrant for fiscal year ended June 30, 1997.
  
           (b)     The description of the Registrant's Common Stock contained in
                   the Registrant's Registration Statement filed on Form 8-A
                   (Commission File No. 000-23207) as filed with the Commission
                   on October 15, 1997.
  
           (c)     All documents subsequently filed by the Registrant pursuant to
                   Sections 13(a), 13(c), 14, and 15(d) of the Securities
                   Exchange Act of 1934, prior to the filing of a post-effective
                   amendment that indicates that all securities offered have been
                   sold or which deregisters all securities then remaining
                   unsold, shall be deemed to be incorporated by reference herein
                   and to be a part hereof from the date of filing of such
                   documents.
  
  ITEM 4.  DESCRIPTION OF SECURITIES.
  
           Not applicable.
  
  ITEM 5.  INTERESTS OF NAMED EXPERTS AND COUNSEL.
  
                                   Legal Matters
  
           The validity of the shares of Common Stock being sold in this offering
  will be passed upon for the Company by Haynes and Boone, LLP of Dallas, Texas,
  special counsel to the Company.
  
                                      Experts
  
           The financial statements of Neutral Posture Ergonomics, Inc. as of
  June 30, 1997, and for each of the two years then ended, incorporated by
  reference in this Registration Statement, have been audited by Deloitte &
  Touche LLP, independent auditors, as stated in their report thereon also
  incorporated herein by reference.  Such financial statements have been
  incorporated herein by reference in reliance upon such report given upon the
  authority of such firm as experts in accounting and auditing.
                                                                              
  ITEM 6.  INDEMNIFICATION OF DIRECTORS AND OFFICERS.
  
           The Amended and Restated Articles of Incorporation of the Company
  provides that the Company shall indemnify its directors and officers to the
  fullest extent permitted by the Texas Business Corporation Act (the "TBCA").
  Pursuant to the provisions of Article 2.02-1 of the TBCA, the Company has the
  power to indemnify any person who was or is a party or is threatened to be made
  a party to any threatened, pending, or completed action, suit, or proceeding by
  reason of the fact that he is or was a director, officer, employee, or agent of
  the Company, against any and all expenses, judgments, fines, and amounts paid
  in settlement actually incurred in connection with such action, suit, or
  proceeding.  The power to indemnify applies only if such person acted in good
  faith and in a manner he reasonably believed to be in the best interest, or not
  opposed to the best interest, of the Company and with respect to any criminal
  action or proceeding, had no reasonable cause to believe his conduct was
  unlawful.
  
           The statute further provides that the indemnification authorized
  thereby shall not be deemed exclusive of any other rights to which any such
  officer or director may be entitled under any bylaws, agreements, resolution of
  shareholders or directors, or otherwise.
  
           The Company's Amended and Restated Articles of Incorporation also
  provides that the liability of the directors of the Company to the Company or
  its shareholders for monetary damages for acts or omissions occurring
  
  
  
  
  
                                       - 2 -
  <PAGE>   3
  in their capacity as directors shall be limited to the fullest extent permitted
  by the laws of the State of Texas and any other applicable law, as such laws
  now exist and to such greater extent as they may provide in the future.
  
           The Company has directors' and officers' liability insurance which
  provides coverage for the directors and officers and the Company for
  securities-related exposures arising out of an offering document and open
  market securities transactions.  In addition, coverage has been provided for
  the directors and officers for certain non-securities related acts.
  
  ITEM 7.  EXEMPTION FROM REGISTRATION CLAIMED.
  
           Not applicable.
  
  ITEM 8.  EXHIBITS.
  
           The exhibits to this registration statement are listed in the Exhibit
  Index elsewhere herein.
  
  ITEM 9.  UNDERTAKINGS.
  
           (a)     The undersigned registrant hereby undertakes:
  
                   (1)      To file, during any period in which offers or sales
           are being made, a post-effective amendment to this registration
           statement:
  
                        (i)         to include any prospectus required by 
                   Section 10(a)(3) of the Securities Act of 1933;
  
                        (ii)        to reflect in the prospectus any facts or
                   events arising after the effective date of the registration
                   statement (or the most recent post-effective amendment
                   thereof) which, individually or in the aggregate, represent a
                   fundamental change in the information set forth in this
                   registration statement;
  
                        (iii)       to include any material information with
                   respect to the plan of distribution not previously disclosed
                   in this registration statement or any material change to such
                   information in this registration statement;
  
                   provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do
           not apply if the information required to be included in a
           post-effective amendment by those paragraphs is contained in periodic
           reports filed by the registrant pursuant to Section 13 or Section
           15(d) of the Securities Exchange Act of 1934 that are incorporated by
           reference in this registration statement.
  
                   (2)      That, for the purpose of determining any liability
           under the Securities Act of 1933, each such post-effective amendment
           shall be deemed to be a new registration statement relating to the
           securities offered therein, and the offering of such securities at
           that time shall be deemed to be the initial bona fide offering
           thereof; and
  
                   (3)      To remove from registration by means of a
           post-effective amendment any of the securities being registered which
           remain unsold at the termination of the offering.
  
           (b)     The undersigned registrant hereby undertakes that, for
  purposes of determining any liability under the Securities Act of 1933, each
  filing of the registrant's annual report pursuant to Section 13(a) or Section
  15(d) of the Securities Exchange Act of 1934 (and, where applicable, each
  filing of an employee benefit plan's annual report pursuant to Section 15(d) of
  the Securities Exchange Act of 1934) that is incorporated by reference in this
  registration statement shall be deemed to be a new registration statement
  relating to the securities offered therein, and the offering of such securities
  at that time shall be deemed to be the initial bona fide offering thereof.
  
           (c)     Insofar as indemnification for liabilities arising under the
  Securities Act of 1933 may be permitted to directors, officers and controlling
  persons of the registrant pursuant to the foregoing provisions, or otherwise,
  the registrant has been advised that in the opinion of the Securities and
  Exchange Commission such indemnification is against public policy as expressed
  in the Securities Act of 1933 and is, therefore, unenforceable.  In the event
  that a claim for indemnification against such liabilities (other than the
  payment by the registrant of expenses incurred or paid by a director, officer
  or controlling person of the registrant in the successful defense of any
  action, suit or proceeding) is asserted by such director, officer or
  controlling person in connection with the securities being
  
  
  
  
  
                                       - 3 -
  <PAGE>   4
  registered, the registrant will, unless in the opinion of its counsel the
  matter has been settled by controlling precedent, submit to a court of
  appropriate jurisdiction the question whether such indemnification by it is
  against public policy as expressed in the Securities Act of 1933 and will be
  governed by the final adjudication of such issue.
  
  
  
  
  
                                       - 4 -
  <PAGE>   5
                          SIGNATURES AND POWER OF ATTORNEY
  
  
           Pursuant to the requirements of the Securities Act of 1933, the
  Registrant certifies that it has reasonable grounds to believe that it meets
  all of the requirements for filing on Form S-8 and has duly caused this
  registration statement to be signed on its behalf by the undersigned, thereunto
  duly authorized, in the City of Dallas, State of Texas, on the 22nd day of
  October, 1997.
  
                                            NEUTRAL POSTURE ERGONOMICS, INC.     
                                                                                 
                                                                                 
                                            By:    /s/ REBECCA E. BOENIGK        
                                               ----------------------------------
                                                      Rebecca E. Boenigk         
                                                      Chairman of the Board      
                                                   and Chief Executive Officer   
                                  
                                  
           KNOW ALL MEN BY THESE PRESENTS, that each person whose signature
  appears below constitutes and appoints each of Rebecca E. Boenigk and David W.
  Campbell, his true and lawful attorneys-in-fact and agents, with full power of
  substitution and resubstitution, for him and in his name, place and stead, in
  any and all capacities, to sign, execute and file with the Securities and
  Exchange Commission and any state securities regulatory board or commission any
  documents relating to the proposed issuance and registration of the securities
  offered pursuant to this Registration Statement on Form S-8  under the
  Securities Act of 1933, as amended, including any amendment or amendments
  relating thereto, with all exhibits and any and all documents required to be
  filed with respect thereto with any regulatory authority, granting unto said
  attorneys-in-fact and agents, and each of them, full power and authority to do
  and perform each and every act and thing requisite and necessary to be done in
  and about the premises in order to effectuate the same as fully to all intents
  and purposes as he might or could do if personally present, hereby ratifying
  and confirming all that said attorneys-in-fact and agents, or either of them,
  or their or his substitute or substitutes, may lawfully do or cause to be done.
  
           In accordance with to the requirements of the Securities Act of 1933,
  as amended, this Registration Statement on Form S-8  was signed by the
  following persons in the capacities stated below on the 22nd day of October,
  1997:
  
  <TABLE>
  <CAPTION>
             SIGNATURE                                           TITLE
             ---------                                           -----
  <S>                                             <C>
  /s/ Rebecca E. Boenigk                            Chairman of the Board, Chief
  --------------------------------------           Executive Officer and Director
           Rebecca E. Boenigk                       (Principal Executive Officer)
                                                                                 
                                        
  /s/ David W. Campbell                              President and Director
  --------------------------------------                                   
           David W. Campbell            
  
                                        
  /s/ Gregory A. Katt                             Vice President, Chief Financial
  --------------------------------------          Officer and Secretary/Treasurer
           Gregory A. Katt                           (Principal Financial and    
                                                        Accounting Officer)      
                                                                                 
                                        
  /s/ Jerome J. Congleton                         Director
  --------------------------------------                  
           Jerome J. Congleton          
                                        
  
  /s/ Ronald L. Jones                             Director
  --------------------------------------                  
           Ronald L. Jones              
  
                                        
  /s/ James W. Thompson                           Director
  --------------------------------------                  
           James W. Thompson            
                                        
  
  /s/ Cynthia Pladziewicz                         Director
  --------------------------------------                  
           Cynthia Pladziewicz          
  </TABLE>                              
                                        
  
  
  
  
                                       - 5 -
  <PAGE>   6
                                 INDEX TO EXHIBITS
  
  <TABLE>
  <CAPTION>
     EXHIBIT NO.                   EXHIBIT
     -----------                   -------
      <S>      <C>     <C>
       4.1     --      Amended and Restated Articles of Incorporation of the
                       Company, filed as Exhibit 2.1 to the Company's
                       Registration Statement on Form SB-1 (File No. 333-33675)
                       and incorporated by reference therein.
                   
       4.2     --      Amended and Restated Bylaws of the Company, filed as 
                       Exhibit 2.2 to the Company's Registration Statement on  
                       Form SB-1 (File No. 333-33675) and incorporated by 
                       reference therein.
                   
       4.3     --      Specimen Common Stock Certificate, filed as Exhibit 3.1
                       to the Company's Registration Statement on Form SB-1 
                       (File No. 333-33675) and incorporated by reference 
                       therein.
                   
       4.4     --      Neutral Posture Ergonomics, Inc. 1997 Omnibus Securities
                       Plan, dated as of July 1, 1997, filed as Exhibit 6.23 
                       to the Company's Registration Statement on Form SB-1
                       (File No. 333-33675) and incorporated by reference
                       therein.
                   
       5.1*    --      Opinion of Haynes and Boone, LLP.
                   
      23.1*    --      Consent of Deloitte & Touche LLP.
                   
      23.2*    --      Consent of Haynes and Boone, LLP (included in Exhibit 5.1).
                   
      24.1*    --      Power of Attorney (included on signature page).
  </TABLE>          
  
  ----------------------------                                                   
         * Filed herewith.
  
  
  
  
  
                                       - 6 -
metadata_documents: [{"type": "S-8", "sequence": "1", "description": "FORM S-8", "secsgml_size_bytes": 19264}]
metadata_filer: {"company-data": {"conformed-name": "NEUTRAL POSTURE ERGONOMICS INC", "cik": "0001042488", "assigned-sic": "2522", "irs-number": "742563656", "state-of-incorporation": "DE", "fiscal-year-end": "0331"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-38499", "film-number": "97699363"}, "business-address": {"street1": "3904 N TEXAS AVE", "city": "BRYAN", "state": "TX", "zip": "77803", "phone": "4097780502"}, "mail-address": {"street1": "3904 N TEXAS AVE", "city": "BRYAN", "state": "TX", "zip": "77803"}}
text: 1
    AS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION ON OCTOBER 22, 1997
                                                     REGISTRATION NO. 333-________
  
  ================================================================================
  
                  UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                              Washington, D.C.  20549      
  
                             -------------------------
  
                                      FORM S-8
  
              REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
  
                             -------------------------
  
                          NEUTRAL POSTURE ERGONOMICS, INC.
               (Exact name of registrant as specified in its charter)
  
                 TEXAS                                   74-2563656
      (State or other jurisdiction          (I.R.S. Employer Identification No.)
   of incorporation or organization)
  
                                3904 N. TEXAS AVENUE
                                 BRYAN, TEXAS 77803
            (Address of principal executive offices, including Zip Code)
  
           NEUTRAL POSTURE ERGONOMICS, INC. 1997 OMNIBUS SECURITIES PLAN
                              (Full title of the plan)     
  
                             -------------------------
  
                                 REBECCA E. BOENIGK
                              CHIEF EXECUTIVE OFFICER
                          NEUTRAL POSTURE ERGONOMICS, INC.
                                3904 N. TEXAS AVENUE
                                 BRYAN, TEXAS 77803
                                   (409) 778-0502
   (Name, address and telephone number, including area code, of agent for service)
  
                                      Copy to:
  
                                   GREG R. SAMUEL
                               HAYNES AND BOONE, LLP
                               3100 NATIONSBANK PLAZA
                                  901 MAIN STREET
                             DALLAS, TEXAS  75202-3789
                                   (214) 651-5000
  
                          CALCULATION OF REGISTRATION FEE
  ======================================================================================================================
                                                                  Proposed Maximum      Proposed Maximum      Amount of
             Title of Each Class               Amount to be      Offering Price Per    Aggregate Offering   Registration
       of Securities to be Registered           Registered            Share (1)            Price (1)             Fee
  ----------------------------------------------------------------------------------------------------------------------
  Common Stock, par value $.01 per
   share  . . . . . . . . . . . . . . .       200,000 shares            $6.75              $1,350,000          $409.09
  ======================================================================================================================
  (1) Estimated pursuant to Rule 457(h)(1) solely for the purpose of calculating
      the registration fee, based upon the average of the high and low price 
      of the Common Stock, as registered on the Nasdaq National Market, on 
      October 21, 1997.
  
  ================================================================================
  2
                                      PART II
  
                 INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  
  ITEM 3.  INCORPORATION OF DOCUMENTS BY REFERENCE.
  
           The following documents filed by Neutral Posture Ergonomics, Inc.
  (hereinafter referred to as the "Registrant" or the "Company") with the
  Securities and Exchange Commission are incorporated herein by reference:
  
           (a)     The Prospectus filed on October 21, 1997, pursuant to Rule
                   424(b) under the Securities Act of 1933, relating to the
                   offering of Common Stock registered pursuant to the
                   Registrant's Registration Statement on Form SB-1 (Registration
                   No. 333-33675), containing audited financial statements of the
                   Registrant for fiscal year ended June 30, 1997.
  
           (b)     The description of the Registrant's Common Stock contained in
                   the Registrant's Registration Statement filed on Form 8-A
                   (Commission File No. 000-23207) as filed with the Commission
                   on October 15, 1997.
  
           (c)     All documents subsequently filed by the Registrant pursuant to
                   Sections 13(a), 13(c), 14, and 15(d) of the Securities
                   Exchange Act of 1934, prior to the filing of a post-effective
                   amendment that indicates that all securities offered have been
                   sold or which deregisters all securities then remaining
                   unsold, shall be deemed to be incorporated by reference herein
                   and to be a part hereof from the date of filing of such
                   documents.
  
  ITEM 4.  DESCRIPTION OF SECURITIES.
  
           Not applicable.
  
  ITEM 5.  INTERESTS OF NAMED EXPERTS AND COUNSEL.
  
                                   Legal Matters
  
           The validity of the shares of Common Stock being sold in this offering
  will be passed upon for the Company by Haynes and Boone, LLP of Dallas, Texas,
  special counsel to the Company.
  
                                      Experts
  
           The financial statements of Neutral Posture Ergonomics, Inc. as of
  June 30, 1997, and for each of the two years then ended, incorporated by
  reference in this Registration Statement, have been audited by Deloitte &
  Touche LLP, independent auditors, as stated in their report thereon also
  incorporated herein by reference.  Such financial statements have been
  incorporated herein by reference in reliance upon such report given upon the
  authority of such firm as experts in accounting and auditing.
                                                                              
  ITEM 6.  INDEMNIFICATION OF DIRECTORS AND OFFICERS.
  
           The Amended and Restated Articles of Incorporation of the Company
  provides that the Company shall indemnify its directors and officers to the
  fullest extent permitted by the Texas Business Corporation Act (the "TBCA").
  Pursuant to the provisions of Article 2.02-1 of the TBCA, the Company has the
  power to indemnify any person who was or is a party or is threatened to be made
  a party to any threatened, pending, or completed action, suit, or proceeding by
  reason of the fact that he is or was a director, officer, employee, or agent of
  the Company, against any and all expenses, judgments, fines, and amounts paid
  in settlement actually incurred in connection with such action, suit, or
  proceeding.  The power to indemnify applies only if such person acted in good
  faith and in a manner he reasonably believed to be in the best interest, or not
  opposed to the best interest, of the Company and with respect to any criminal
  action or proceeding, had no reasonable cause to believe his conduct was
  unlawful.
  
           The statute further provides that the indemnification authorized
  thereby shall not be deemed exclusive of any other rights to which any such
  officer or director may be entitled under any bylaws, agreements, resolution of
  shareholders or directors, or otherwise.
  
           The Company's Amended and Restated Articles of Incorporation also
  provides that the liability of the directors of the Company to the Company or
  its shareholders for monetary damages for acts or omissions occurring
  
                                       - 2 -
  3
  in their capacity as directors shall be limited to the fullest extent permitted
  by the laws of the State of Texas and any other applicable law, as such laws
  now exist and to such greater extent as they may provide in the future.
  
           The Company has directors' and officers' liability insurance which
  provides coverage for the directors and officers and the Company for
  securities-related exposures arising out of an offering document and open
  market securities transactions.  In addition, coverage has been provided for
  the directors and officers for certain non-securities related acts.
  
  ITEM 7.  EXEMPTION FROM REGISTRATION CLAIMED.
  
           Not applicable.
  
  ITEM 8.  EXHIBITS.
  
           The exhibits to this registration statement are listed in the Exhibit
  Index elsewhere herein.
  
  ITEM 9.  UNDERTAKINGS.
  
           (a)     The undersigned registrant hereby undertakes:
  
                   (1)      To file, during any period in which offers or sales
           are being made, a post-effective amendment to this registration
           statement:
  
                        (i)         to include any prospectus required by 
                   Section 10(a)(3) of the Securities Act of 1933;
  
                        (ii)        to reflect in the prospectus any facts or
                   events arising after the effective date of the registration
                   statement (or the most recent post-effective amendment
                   thereof) which, individually or in the aggregate, represent a
                   fundamental change in the information set forth in this
                   registration statement;
  
                        (iii)       to include any material information with
                   respect to the plan of distribution not previously disclosed
                   in this registration statement or any material change to such
                   information in this registration statement;
  
                   provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do
           not apply if the information required to be included in a
           post-effective amendment by those paragraphs is contained in periodic
           reports filed by the registrant pursuant to Section 13 or Section
           15(d) of the Securities Exchange Act of 1934 that are incorporated by
           reference in this registration statement.
  
                   (2)      That, for the purpose of determining any liability
           under the Securities Act of 1933, each such post-effective amendment
           shall be deemed to be a new registration statement relating to the
           securities offered therein, and the offering of such securities at
           that time shall be deemed to be the initial bona fide offering
           thereof; and
  
                   (3)      To remove from registration by means of a
           post-effective amendment any of the securities being registered which
           remain unsold at the termination of the offering.
  
           (b)     The undersigned registrant hereby undertakes that, for
  purposes of determining any liability under the Securities Act of 1933, each
  filing of the registrant's annual report pursuant to Section 13(a) or Section
  15(d) of the Securities Exchange Act of 1934 (and, where applicable, each
  filing of an employee benefit plan's annual report pursuant to Section 15(d) of
  the Securities Exchange Act of 1934) that is incorporated by reference in this
  registration statement shall be deemed to be a new registration statement
  relating to the securities offered therein, and the offering of such securities
  at that time shall be deemed to be the initial bona fide offering thereof.
  
           (c)     Insofar as indemnification for liabilities arising under the
  Securities Act of 1933 may be permitted to directors, officers and controlling
  persons of the registrant pursuant to the foregoing provisions, or otherwise,
  the registrant has been advised that in the opinion of the Securities and
  Exchange Commission such indemnification is against public policy as expressed
  in the Securities Act of 1933 and is, therefore, unenforceable.  In the event
  that a claim for indemnification against such liabilities (other than the
  payment by the registrant of expenses incurred or paid by a director, officer
  or controlling person of the registrant in the successful defense of any
  action, suit or proceeding) is asserted by such director, officer or
  controlling person in connection with the securities being
  
                                       - 3 -
  4
  registered, the registrant will, unless in the opinion of its counsel the
  matter has been settled by controlling precedent, submit to a court of
  appropriate jurisdiction the question whether such indemnification by it is
  against public policy as expressed in the Securities Act of 1933 and will be
  governed by the final adjudication of such issue.
  
                                       - 4 -
  5
                          SIGNATURES AND POWER OF ATTORNEY
  
           Pursuant to the requirements of the Securities Act of 1933, the
  Registrant certifies that it has reasonable grounds to believe that it meets
  all of the requirements for filing on Form S-8 and has duly caused this
  registration statement to be signed on its behalf by the undersigned, thereunto
  duly authorized, in the City of Dallas, State of Texas, on the 22nd day of
  October, 1997.
  
                                            NEUTRAL POSTURE ERGONOMICS, INC.     
                                                                                 
                                                                                 
                                            By:    /s/ REBECCA E. BOENIGK        
                                               ----------------------------------
                                                      Rebecca E. Boenigk         
                                                      Chairman of the Board      
                                                   and Chief Executive Officer   
                                  
                                  
           KNOW ALL MEN BY THESE PRESENTS, that each person whose signature
  appears below constitutes and appoints each of Rebecca E. Boenigk and David W.
  Campbell, his true and lawful attorneys-in-fact and agents, with full power of
  substitution and resubstitution, for him and in his name, place and stead, in
  any and all capacities, to sign, execute and file with the Securities and
  Exchange Commission and any state securities regulatory board or commission any
  documents relating to the proposed issuance and registration of the securities
  offered pursuant to this Registration Statement on Form S-8  under the
  Securities Act of 1933, as amended, including any amendment or amendments
  relating thereto, with all exhibits and any and all documents required to be
  filed with respect thereto with any regulatory authority, granting unto said
  attorneys-in-fact and agents, and each of them, full power and authority to do
  and perform each and every act and thing requisite and necessary to be done in
  and about the premises in order to effectuate the same as fully to all intents
  and purposes as he might or could do if personally present, hereby ratifying
  and confirming all that said attorneys-in-fact and agents, or either of them,
  or their or his substitute or substitutes, may lawfully do or cause to be done.
  
           In accordance with to the requirements of the Securities Act of 1933,
  as amended, this Registration Statement on Form S-8  was signed by the
  following persons in the capacities stated below on the 22nd day of October,
  1997:
  SIGNATURE                                           TITLE
             ---------                                           -----
  /s/ Rebecca E. Boenigk                            Chairman of the Board, Chief
  --------------------------------------           Executive Officer and Director
           Rebecca E. Boenigk                       (Principal Executive Officer)
                                                                                 
                                        
  /s/ David W. Campbell                              President and Director
  --------------------------------------                                   
           David W. Campbell            
  
                                        
  /s/ Gregory A. Katt                             Vice President, Chief Financial
  --------------------------------------          Officer and Secretary/Treasurer
           Gregory A. Katt                           (Principal Financial and    
                                                        Accounting Officer)      
                                                                                 
                                        
  /s/ Jerome J. Congleton                         Director
  --------------------------------------                  
           Jerome J. Congleton          
                                        
  
  /s/ Ronald L. Jones                             Director
  --------------------------------------                  
           Ronald L. Jones              
  
                                        
  /s/ James W. Thompson                           Director
  --------------------------------------                  
           James W. Thompson            
                                        
  
  /s/ Cynthia Pladziewicz                         Director
  --------------------------------------                  
           Cynthia Pladziewicz
  - 5 -
  6
                                 INDEX TO EXHIBITS
  EXHIBIT NO.                   EXHIBIT
     -----------                   -------
  4.1     --      Amended and Restated Articles of Incorporation of the
                       Company, filed as Exhibit 2.1 to the Company's
                       Registration Statement on Form SB-1 (File No. 333-33675)
                       and incorporated by reference therein.
                   
       4.2     --      Amended and Restated Bylaws of the Company, filed as 
                       Exhibit 2.2 to the Company's Registration Statement on  
                       Form SB-1 (File No. 333-33675) and incorporated by 
                       reference therein.
                   
       4.3     --      Specimen Common Stock Certificate, filed as Exhibit 3.1
                       to the Company's Registration Statement on Form SB-1 
                       (File No. 333-33675) and incorporated by reference 
                       therein.
                   
       4.4     --      Neutral Posture Ergonomics, Inc. 1997 Omnibus Securities
                       Plan, dated as of July 1, 1997, filed as Exhibit 6.23 
                       to the Company's Registration Statement on Form SB-1
                       (File No. 333-33675) and incorporated by reference
                       therein.
                   
       5.1*    --      Opinion of Haynes and Boone, LLP.
                   
      23.1*    --      Consent of Deloitte & Touche LLP.
                   
      23.2*    --      Consent of Haynes and Boone, LLP (included in Exhibit 5.1).
                   
      24.1*    --      Power of Attorney (included on signature page).
  ----------------------------                                                   
         * Filed herewith.
  
                                       - 6 -