CINTAS CORP
S-3, 1998-11-17
MEN'S & BOYS' FURNISHGS, WORK CLOTHG, & ALLIED GARMENTS
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    As filed with the Securities and Exchange Commission on November 17, 1998
                                                       Registration No.  333-
- --------------------------------------------------------------------------------
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                                    FORM S-3
                             REGISTRATION STATEMENT
                                      Under
                           The Securities Act of 1933
                  --------------------------------------------


                               CINTAS CORPORATION
- --------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)



           WASHINGTON                                           31-1188630
- ------------------------------                            ----------------------
(State or other jurisdiction of                              (IRS Employer
 incorporation or organization)                           Identification Number)

                              6800 Cintas Boulevard
                             Cincinnati, Ohio 45262
                                 (513) 459-1200
- --------------------------------------------------------------------------------
               (Address, including zip code, and telephone number,
                 including area code, of registrant's principal
                               executive offices)



                               Mark A. Weiss, Esq.
                       Keating, Muething & Klekamp, P.L.L.
                           18th Floor, Provident Tower
                             One East Fourth Street
                             Cincinnati, Ohio 45202
                                 (513) 579-6411
- --------------------------------------------------------------------------------
            (Name, address, including zip code, and telephone number,
                   including area code, of agent for service)

Approximate  date of commencement of the proposed sale to the public:  From time
to time after the effective date of the Registration Statement.

If the only securities  being registered on this form are being offered pursuant
to dividend or interest reinvestment plans, please check the following box. [ ]

If any securities  being  registered on this form are to be offered on a delayed
or continuous basis pursuant to Rule 415 under the Securities Act of 1933, other
than   securities   offered  only  in  connection   with  dividend  or  interest
reinvestment plans, check the following box. [x]

If this Form is filed to register additional securities for an offering pursuant
to Rule 462(b) under the Securities Act, please check the following box and list
the  Securities  Act  registration  statement  number of the  earlier  effective
registration statement for the same offering.  [ ]_______________

If this Form is a  post-effective  amendment filed pursuant to Rule 462(c) under
the  Securities  Act,  check  the  following  box and  list the  Securities  Act
registration  statement number of the earlier effective  registration  statement
for the same offering. [ ]_______________

If delivery  of the  prospectus  is  expected  to be made  pursuant to Rule 434,
please check the following box. [ ]

                         CALCULATION OF REGISTRATION FEE
- --------------------------------------------------------------------------------
  Title of        Amount      Proposed Maximum   Proposed Maximum    Amount of
Shares to Be      to Be        Aggregate Price      Aggregate       Registration
 Registered     Registered       Per Unit*       Offering Price*       Fee
- --------------------------------------------------------------------------------
Common Stock      19,608         $54-7/8           $1,075,989          $300
- --------------------------------------------------------------------------------

*Estimated  pursuant to Rule 457(c) under the  Securities Act of 1933 solely for
 the purpose of calculating the registration fee.

THE REGISTRANT HEREBY AMENDS THIS  REGISTRATION  STATEMENT ON SUCH DATE OR DATES
AS MAY BE NECESSARY TO DELAY ITS EFFECTIVE DATE UNTIL THE REGISTRANT  SHALL FILE
A FURTHER AMENDMENT WHICH SPECIFICALLY  STATES THAT THIS REGISTRATION  STATEMENT
SHALL  THEREAFTER  BECOME  EFFECTIVE  IN  ACCORDANCE  WITH  SECTION  8(A) OF THE
SECURITIES  ACT OF  1933 OR  UNTIL  THIS  REGISTRATION  STATEMENT  SHALL  BECOME
EFFECTIVE ON SUCH DATE AS THE COMMISSION,  ACTING PURSUANT TO SAID SECTION 8(A),
SHALL DETERMINE.


<PAGE>



                                           - 1 -


                               CINTAS CORPORATION

                          19,608 shares of Common Stock
                  --------------------------------------------


     The  shareholders  of Cintas  Corporation  described below are offering and
selling 19,608 shares of Cintas Common Stock.

     The Selling  Shareholders  obtained their shares of Cintas stock on October
31, 1998 in exchange for Industrial Medical & Safety, Inc.

     The Selling  Shareholders  may offer their Cintas stock  through  public or
private  transactions,  on or off the United  States  exchanges,  at  prevailing
market prices, or at privately negotiated prices.

     Cintas  stock is traded on the  Nasdaq  National  Market  under the  symbol
"CTAS." On November 16, 1998,  the closing price of one share of Cintas stock on
the Nasdaq National Market was $55-1/2.


                  --------------------------------------------


     Neither the  Securities and Exchange  Commission  nor any state  securities
commission has approved or disapproved these  securities,  or determined if this
Prospectus  is truthful or  complete.  Any  representation  to the contrary is a
criminal offense.

                  --------------------------------------------


                 The date of this Prospectus is _________, 1998.



<PAGE>



                                      - 2 -

                       WHERE YOU CAN FIND MORE INFORMATION

     We file annual,  quarterly and special reports,  proxy statements and other
information  with the SEC. Our SEC filings are  available to the public over the
internet at the SEC's web site at http://www.sec.gov. You may also read and copy
any document we file at the SEC's public  reference  rooms in Washington,  D.C.,
New York, New York and Chicago,  Illinois. Please call the SEC at 1-800-SEC-0330
for further information on the public reference rooms.

     The SEC allows us to  "incorporate  by reference"  the  information we file
with  them.  This  Prospectus  incorporates  important  business  and  financial
information  about  Cintas  which is not  included  in or  delivered  with  this
Prospectus.  The  information  incorporated by reference is an important part of
this  prospectus,  and  information  that  we  file  later  with  the  SEC  will
automatically update and supersede this information. We incorporate by reference
the  Quarterly  Report on Form 10-Q for the quarter  ended August 31, 1998,  the
Annual  Report on Form 10-K for the year ended May 31, 1998,  the Form 8-K filed
on June 1, 1998 and any future filings made with the SEC under  Sections  13(a),
13(c),  14 or 15(d) of the Securities  Exchange Act of 1934 until we sell all of
the securities.

     You may  obtain a copy of these  filings  without  charge,  by  writing  or
telephoning  us at the  following  address:  David  T.  Jeanmougin  Senior  Vice
President and Secretary Cintas  Corporation  6800 Cintas  Boulevard  Cincinnati,
Ohio 45262 (513) 459-1200

     You  should  rely only on the  information  incorporated  by  reference  or
provided in this prospectus.  We have not authorized  anyone else to provide you
with different  information.  We are not making an offer of these  securities in
any state  where the offer is not  permitted.  You should  not  assume  that the
information in this prospectus is accurate as of any date other than the date on
the front of those  documents.  If you would like to request  documents from us,
please  do so by five  business  days  before  you  have  to make an  investment
decision.

THIS PROSPECTUS AND THE DOCUMENTS "INCORPORATED BY REFERENCE" AS DISCUSSED UNDER
"WHERE YOU CAN FIND MORE INFORMATION"  CONTAIN FORWARD LOOKING STATEMENTS WITHIN
THE MEANING OF FEDERAL  SECURITIES LAW. SUCH STATEMENTS CAN BE IDENTIFIED BY THE
USE  OF   FORWARD-LOOKING   TERMINOLOGY   SUCH  AS  "MAY,"   "WILL,"   "EXPECT,"
"ANTICIPATE,"  "ESTIMATE,"  "CONTINUE" OR OTHER SIMILAR WORDS.  THESE STATEMENTS
DISCUSS FUTURE EXPECTATIONS,  CONTAIN PROJECTIONS OF RESULTS OF OPERATIONS OR OF
FINANCIAL  CONDITION  OR STATE  OTHER  "FORWARD-LOOKING"  INFORMATION.  ALTHOUGH
MANAGEMENT  BELIEVES  THAT THE  EXPECTATIONS  REFLECTED  IN ITS  FORWARD-LOOKING
STATEMENTS ARE BASED ON REASONABLE  ASSUMPTIONS,  THERE ARE CERTAIN FACTORS SUCH
AS  GENERAL  ECONOMIC  CONDITIONS,  LOCAL  REAL  ESTATE  CONDITIONS,  OR WEATHER



<PAGE>



                                      - 3 -

CONDITIONS  THAT MIGHT  CAUSE A  DIFFERENCE  BETWEEN  ACTUAL  RESULTS  AND THOSE
FORWARD-LOOKING  STATEMENTS.  WHEN CONSIDERING SUCH FORWARD-LOOKING  STATEMENTS,
YOU SHOULD KEEP IN MIND THE RISK FACTORS AND OTHER CAUTIONARY STATEMENTS IN THIS
PROSPECTUS.


                                   THE COMPANY

     Cintas  is a leader  in the  uniform  rental  and  sales  business  and has
particular expertise in designing,  planning and implementing corporate identity
uniform programs. The Company concentrates on uniform rental services and custom
uniform sales.  Cintas received 73% of its revenues for fiscal 1998 from uniform
rental services and non-uniform rental items, including dust mops, entrance mats
and wiping  cloths.  The balance of the  Company's  revenues  were  derived from
custom  uniform  sales,  the sale of first aid and safety  products,  consumable
cleanroom  supplies and sales of related items. The Company provides uniform and
related rental products and services  through a network of 159 rental  locations
and six cleanroom  facilities and sells uniforms to national  customers  through
distribution  centers located in Cincinnati,  Ohio,  Reno,  Nevada,  Montgomery,
Alabama and Chicago,  Illinois. At its nine garment manufacturing facilities the
Company manufac tures a substantial  portion of the uniform trousers and uniform
shirts  supplied to its  customers.  First aid and safety  products  are sold to
industrial  users either directly from Cintas or Cintas  subsidiaries or through
independent distributors.

     During the past five  years,  Cintas has made  several  acquisitions  which
significantly affected the Company's revenues and net income. These acquisitions
were  completed  using  cash,   seller-financing,   Cintas  Common  Stock  or  a
combination of these methods. The Company intends to continue to expand, through
both  internal  growth,   including  the  establishment  of  operations  in  new
geographic  areas,  and by continuing  its  acquisition  program of both uniform
rental and sale companies and companies that engage in the sale and distribution
of first aid and safety products.

     Cintas was  incorporated  under the laws of the State of Washington in 1986
and is the  successor to a business  begun in 1929.  Its  executive  offices are
located at 6800 Cintas  Boulevard,  Mason,  Ohio 45040;  telephone  number (513)
459-1200.

                              SELLING SHAREHOLDERS

     The 19,608 shares  offered  pursuant to this  Prospectus,  all of which are
being offered for sale hereby, are offered by Jeff S. Hughes and Jeri B. Hughes.
On October 31, 1998, Cintas  consummated the acquisition of Industrial Medical &
Safety, Inc. Mr. Hughes and Mrs. Hughes each received 9,804 shares of the 19,608
shares of Cintas Common Stock described in this Prospectus in exchange for their
shares in Industrial Medical & Safety, Inc.

     The Selling  Shareholders  own no other shares of Cintas Common Stock other
than those offered under this Prospectus.  If the Selling  Shareholders sell all
of the shares  offered  under this  Prospectus,  they will not own any shares of
Cintas Common Stock.



<PAGE>



                                      - 4 -

     Shares  acquired by gift from the shares owned by the Selling  Shareholders
may also be sold pursuant to the Prospectus by any such donee.  This  Prospectus
may also be used by  transferees,  assignees,  distributees  and pledgees of the
Selling Shareholders.


                                 USE OF PROCEEDS

     Cintas  will not receive any  proceeds  from the shares  being sold in this
offering.

                              PLAN OF DISTRIBUTION

     The  Company  is  registering  the shares  offered  hereby on behalf of the
Selling  Shareholders.  The Company has been advised by the Selling Shareholders
that they may sell or  transfer  all or a portion of the shares  offered  hereby
from time to time to third parties directly or by or through  brokers,  dealers,
agents or underwriters, who may receive compensation in the form of underwriting
discounts,  concessions or commissions from the Selling Shareholders and/or from
purchasers  of the shares for whom they may act as agent.  However,  the Selling
Shareholders  have  advised  the  Company  that they have not  entered  into any
agreements,   understandings   or   arrangements   with  any   underwriters   or
broker-dealers  regarding  the  sale  of  their  securities,  nor  is  there  an
underwriter or coordinating  broker acting in connection with the proposed sales
or transfers of shares by the Selling Shareholders.  Such sales and transfers of
the shares may be effected from time to time in one or more  transactions on the
Nasdaq  National  Market,   in  the   over-the-counter   market,  in  negotiated
transactions or otherwise,  at a fixed price or prices, which may be changed, at
market prices  prevailing at the time of sale, at negotiated  prices, or without
consideration,  through put or call options transactions relating to the shares,
through  short sales of shares or a  combination  of such methods of sale, or by
any other legally available means.

     The term, "Selling Shareholders" includes donees, pledgees and assignees in
interest  selling shares from the named Selling  Shareholders  after the date of
this  prospectus.  Any or all of the shares may be sold or transferred from time
to time by the Selling  Shareholders  by means of (a) a block trade in which the
broker or dealer so  engaged  will  attempt  to sell the shares as agent but may
position  and  resell a portion  of the block as  principal  to  facilitate  the
transaction; (b) purchases by a broker or dealer as principal and resale by such
broker or dealer for its  account  pursuant  to this  Prospectus;  (c)  ordinary
brokerage transactions and transactions in which the broker solicits purchasers;
(d) through the writing of options on the shares;  (e) pledges as  collateral to
secure  loans,  credit  or  other  financing  arrangements  and  any  subsequent
foreclosure, if any, thereunder; (f) gifts, donations and contributions; and (g)
any other  legally  available  means.  The aggregate net proceeds to the Selling
Shareholders  from the sale of the  shares  will be the  purchase  price of such
shares less any commissions.

     In  order  to  comply  with  the  securities  laws of  certain  states,  if
applicable,  the  shares  will  be  sold  in  such  jurisdictions  only  through
registered or licensed  brokers or dealers.  In addition,  in certain states the
shares may not be sold unless they have been registered or qualified for sale in



<PAGE>



                                      - 5 -

the applicable  state or an exemption  from the  registration  or  qualification
requirement is available and is complied with.

     The Selling Shareholders and any brokers,  dealers,  agents or underwriters
that  participate  in  the  distribution  of the  shares  may  be  deemed  to be
"underwriters"  within the meaning of Section  2(11) of the  Securities  Act, in
which event any discounts, concessions and commissions received by such brokers,
dealers,  agents or  underwriters  and any  profit on the  resale of the  shares
purchased  by them may be deemed to be  underwriting  commissions  or  discounts
under the Securities Act.  Because the Selling  Shareholders may be deemed to be
"underwriters"  within the meaning of Section 2(11) of the  Securities  Act, the
Selling Shareholders will be subject to the prospectus delivery  requirements of
the  Securities  Act, which may include  delivery  through the facilities of the
Nasdaq  National  Market.  Additionally,  the  anti-manipulative  provisions  of
Regulation  M  promulgated  under  the  Exchange  Act may  apply to sales by the
Selling Shareholders in the market.

     No underwriter,  broker, dealer or agent has been engaged by the Company in
connection with the distribution of the shares.

     Any shares  covered by this  Prospectus  which qualify for sale pursuant to
Rule 144  under  the  Securities  Act may be sold  under  Rule 144  rather  than
pursuant to this Prospectus. There is no assurance that the Selling Shareholders
will sell any of the shares.  The Selling  Shareholders may transfer,  devise or
gift shares by other means not described herein.

     The Company will pay all of the expenses  incident to the  registration  of
the shares, other than underwriting discounts and selling commissions, if any.

     The  Selling  Shareholders  may agree to  indemnify  any  agent,  dealer or
broker-dealer  that  participates  in  transactions  involving  sales of  shares
against certain liabilities, including liabilities under the Securities Act.

     Upon the  Company  being  notified  by the  Selling  Shareholders  that any
material  arrangement has been entered into with a broker-dealer for the sale of
shares  through  a block  trade,  special  offering,  exchange  distribution  or
secondary distribution or a purchase by a broker or dealer, a supplement to this
prospectus  will be  filed,  if  required,  pursuant  to Rule  424(b)  under the
Securities  Act. The supplement  will disclose (i) the name of each such selling
shareholders  and of the  participating  broker-dealer(s),  (ii) the  number  of
shares  involved,  (iii) the price at which such shares  will be sold,  (iv) the
commissions  to be  paid or  discounts  or  concessions  to be  allowed  to such
broker-dealer(s),  where  applicable,  (v) that  such  broker-dealer(s)  did not
conduct any  investigation  to verify the information set out or incorporated by
reference in this prospectus and (vi) other facts material to the transaction. A
supplement  to this  prospectus  will be filed if the Company is notified by the
Selling  Shareholders  that a donee or  pledgee  intends  to sell  more than 500
shares.




<PAGE>



                                      - 6 -

                                  LEGAL MATTERS

     The  legality of the Common  Stock  offered  hereby will be passed upon for
Cintas by Keating, Muething & Klekamp, P.L.L., Cincinnati, Ohio, of which Donald
P.  Klekamp,  a Director  of the  Company,  is a  partner.  Members of that firm
beneficially own 307,934 shares of Cintas Common Stock.

                                     EXPERTS

     The consolidated financial statements of Cintas Corporation incorporated by
reference in Cintas  Corporation's Annual Report on Form 10-K for the year ended
May 31, 1998, have been audited by Ernst & Young LLP, independent  auditors,  as
set  forth in  their  report  thereon  incorporated  by  reference  therein  and
incorporated  herein by reference in reliance  upon such report,  given upon the
authority of such firm as experts in accounting and auditing.


                                  MISCELLANEOUS

     No  person  is  authorized  to  give  any   information   or  to  make  any
representations  other than those contained or incorporated by reference in this
Prospectus and, if given or made, such informa tion or representations  must not
be relied upon as having been authorized. This Prospectus does not constitute an
offer to sell or a solicitation of an offer to buy any securities other than the
registered  securities to which it relates or an offer to sell or a solicitation
of an offer to buy such securities in any  jurisdiction to any person to whom it
is unlawful to make such offer or solicitation in such jurisdiction. Neither the
delivery  of  this   Prospectus  nor  any  sale  hereunder   shall,   under  any
circumstances,  create  any  implication  that  there  has been no change in the
affairs  of Cintas  since  the date  hereof  or that the  information  herein is
correct as of any time subsequent to its date.




<PAGE>





                                     PART II

                   INFORMATION NOT REQUIRED IN THE PROSPECTUS


ITEM 14.  OTHER EXPENSES OF ISSUANCE AND DISTRIBUTION.

     The  following  is a list of  estimated  expenses  in  connection  with the
issuance and distribution of the securities being registered, with the exception
of underwriting discounts and commissions:

        Registration Fee .......................    $   300.00
        Printing costs..........................        500.00
        Legal fees and expenses.................      3,000.00
        Accounting fees and expenses............      1,500.00
        Blue sky fees and expenses..............        100.00
        Miscellaneous...........................        100.00
        Total...................................    $ 5,500.00

     All of the above  expenses other than the  Registration  fee are estimates.
All of the above expenses will be borne by Cintas.

ITEM 15.  INDEMNIFICATION OF DIRECTORS AND OFFICERS.

     Washington   Business   Corporation   Act,   Section   23A.08.025,   allows
indemnification  by the Registrant to any person made or threatened to be made a
party to any  proceedings,  other  than a  proceeding  by or in the right of the
Registrant,  by  reason  of the  fact  that  he is or was a  director,  officer,
employee or agent of the Registrant,  against expenses,  including judgments and
fines, if he acted in good faith and in a manner reasonably believed to be in or
not  opposed  to the best  interests  of the  Registrant  and,  with  respect to
criminal  actions,  in which he had no  reasonable  cause  to  believe  that his
conduct was unlawful.  Similar  provisions apply to actions brought by or in the
right  of the  Registrant,  except  that  no  indemnification  shall  be made in
proceedings  in which the person  shall have been  adjudged  to be liable to the
Corporation.  Indemnifications  are to be made by a majority vote of a quorum of
disinterested  directors or the written opinion of independent counsel or by the
Shareholders.

     Article V of the Registrant's By-Laws provides that  indemnification  shall
be extended to any of the persons  described above to the full extent  permitted
by the Washington Business Corporation Act.





<PAGE>




ITEM 16.   EXHIBITS.



 Exhibit No.                            Description
- ------------             ---------------------------------------------------
      5                  Opinion re: Legality
    23.1                 Consent of Independent Auditors
    23.2                 Consent of Counsel (contained in Exhibit 5)
     24                  Power of Attorney (contained on the signature page)


ITEM 17.       UNDERTAKINGS.

     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 provisions set forth in Item 15 hereof, 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 Act 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 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 Act and will
be governed by the final adjudication of such issue.

     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   the   Registration    Statement.
               Notwithstanding the foregoing, any increase or decrease in volume
               of securities offered  (if  the  total dollar value of securities




<PAGE>




               offered  would not  exceed  that  which was  registered)  and any
               deviation  from  the low or  high  end of the  estimated  maximum
               offering  range may be reflected in the form of prospectus  filed
               with the Commission pursuant to Rule 424(b) if, in the aggregate,
               the  changes  in volume  and price  represent  no more than a 20%
               change in the maximum  aggregate  offering price set forth in the
               "Calculation  of   Registration   Fee"  table  in  the  effective
               registration statement.

        (iii)  to include any material  information  with respect to the plan of
               distribution   not  previously   disclosed  in  the  Registration
               Statement  or any  material  change  to such  information  in the
               Registration Statement;

Provided,  however, that paragraphs (i) and (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 with or furnished to the  Commission by the
registrant  pursuant to Section 13 or Section 15(d) of the  Securities  Exchange
Act of 1934 that are incorporated by reference in the 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 the 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.

     (4) 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  that  is
incorporated by reference in the Registration  Statement shall be deemed to be a
new Registration  Statement relating to the securities offering therein, and the
offering of such  securities at that time shall be deemed to be the initial bona
fide offering thereof.




<PAGE>




                                   SIGNATURES

     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-3 and has  duly  caused  this  Registration
Statement  to be  signed  on its  behalf  by  the  undersigned,  thereunto  duly
authorized, in the City of Cincinnati, State of Ohio, on November 17, 1998.

                                         CINTAS CORPORATION


                                         BY: /s/ Robert J. Kohlhepp
                                            --------------------------------
                                            Robert J. Kohlhepp, 
                                            Chief Executive Officer

     Pursuant  to  the   requirements  of  the  Securities  Act  of  1933,  this
Registration  Statement  has  been  signed  by  the  following  persons  in  the
capacities  and on the dates  indicated.  The persons whose names appear with an
asterisk (*) below hereby  designate  Robert J.  Kohlhepp or William C. Gale, or
either  of them,  as  attorney-in-fact  to sign  all  amendments  including  any
post-effective  amendments to this Registration Statement as well as any related
registration  statement (or  amendment  thereto)  filed  pursuant to Rule 462(b)
promulgated under the Securities Act of 1933.


         Signature                   Title                     Date
         ---------                   -----                     ----


/s/ Richard T. Farmer         
- ----------------------------  Chairman of the Board of       November 17, 1998
 *Richard T. Farmer           Directors


/s/ Robert J. Kohlhepp
- ----------------------------  Chief Executive Officer        November 17, 1998
 *Robert J. Kohlhepp          and Director (Principal
                              Executive Officer)


/s/ Scott D. Farmer           
- ----------------------------  President, Chief               November 17, 1998
*Scott D. Farmer              Operating Officer and
                              Director


/s/ Roger L. Howe             
- ----------------------------  Director                       November 17, 1998
 *Roger L. Howe


/s/ John S. Lillard           
- ----------------------------  Director                       November 17, 1998
 *John S. Lillard





<PAGE>





/s/ James J. Gardner          
- ----------------------------  Director                       November 17, 1998
 *James J. Gardner


- ----------------------------  Director                       November __, 1998
*Donald P. Klekamp


- ----------------------------  Director                       November __, 1998
 *Gerald V. Dirvin


/s/ William C. Gale
- ----------------------------  Vice President of Finance      November 17, 1998
 *William C. Gale             (Principal Financial
                              Officer and Principal
                              Accounting Officer)












                            TELECOPIER (513) 579-6457


                                November 17, 1998




Direct Dial:  (513) 579-6560





Cintas Corporation
6800 Cintas Boulevard
Cincinnati, Ohio  45262

Gentlemen:

     We serve as your  General  Counsel and are familiar  with your  Articles of
Incorporation, By-laws and corporate proceedings. On this basis, we have made an
examination as to:

     1. The organization of Cintas Corporation;

     2. The legal sufficiency of all corporate proceedings of the Corporation in
connection with the authorization and issuance of all presently  outstanding and
issued Common Stock of the Corporation; and

     3. The legal  sufficiency of all corporate  proceedings taken in connection
with the  authorization  of the issuance of 19,608  shares of Common Stock to be
included in a Registration Statement on Form S-3 to be filed with the Securities
and Exchange Commission.

     Based upon such examination, we are of the opinion that:

     1. Cintas Corporation is a duly organized and validly existing  corporation
under the laws of the State of Washington;





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Cintas Corporation
Page 2
November 17, 1998


     2.  Cintas  Corporation  has taken all  necessary  and  required  corporate
actions in connection  with the issuance of 19,608 shares of newly issued Common
Stock and the aforesaid  19,608  shares of Common Stock are validly  authorized,
legally  issued,  fully  paid and  nonassessable  shares of Common  Stock of the
Corporation free of any preemptive rights.

     We hereby consent to be named in the aforesaid  Registration  Statement and
the Prospectus part thereof as the attorneys who will pass upon legal matters in
connection with the issuance of the aforesaid  Common Stock and to the filing of
this opinion as an exhibit to the Registration Statement and furthermore consent
to references made to this firm in the Registration Statement.

                                         Very truly yours,

                                         KEATING, MUETHING & KLEKAMP, P.L.L.


                                         BY: /s/ Robert E. Coletti
                                            --------------------------------
                                                 Robert E. Coletti







                         CONSENT OF INDEPENDENT AUDITORS


     We consent to the reference to our firm under the caption  "Experts" in the
Registration  Statement (Form S-3) and related  Prospectus of Cintas Corporation
for  the  registration  of  19,608  shares  of  its  common  stock  and  to  the
incorporation  by  reference  therein  of our report  dated  July 2, 1998,  with
respect  to  the  consolidated   financial   statements  of  Cintas  Corporation
incorporated  by reference in its Annual Report on Form 10-K, for the year ended
May 31, 1998 and the related financial schedule included therein, filed with the
Securities and Exchange Commission.




                                                       ERNST & YOUNG LLP


Cincinnati, Ohio
November 13, 1998





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