STEELCASE INC.

(Name of Issuer)

Class A Common Stock

(Title of Class of Securities)

858155203

(CUSIP Number)

December 31, 2005

(Date of Event Which Requires Filing of this Statement)

[  ]

Rule 13d-1(b)

[  ]

Rule 13d-1(c)

[X]

Rule 13d-1(d)

(1)

Names of Reporting Persons
I.R.S. Identification No. of Above Persons (Entities Only)

Walter Idema Trust for the Benefit of Mary W. Corl

(2)

Check the Appropriate Box if a Member of a Group
(a)     [   ]
(b)     [   ]

(3)

SEC Use Only

(4)

Citizenship or Place of Organization

Michigan

Number of Shares Beneficially Owned by Each Reporting Person With

(5)

Sole Voting Power

3,807,142 shares

(6)

Shared Voting Power

0 shares

(7)

Sole Dispositive Power

3,807,142 shares

(8)

Shared Dispositive Power

0 shares

(9)

Aggregate Amount Beneficially Owned by Each Reporting Person

3,807,142 shares

(10)

Check Box if the Aggregate Amount in Row (9) Excludes Certain Shares

[   ]

(11)

Percent of Class Represented by Amount in Row 9

5.4%

(12)

Type of Reporting Person

OO

Item 1(a).

Name of Issuer:

Steelcase Inc.

Item 1(b).

Address of Issuer's Principal Executive Offices:

901 44^th Street
Grand Rapids, Michigan  49508

Item 2(a).

Name of Person Filing:

Walter Idema Trust for the Benefit of Mary W. Corl

Item 2(b).

Address of Principal Business Office or, if None, Residence:

c/o Fifth Third Bank
111 Lyon Street, N.W.
Grand Rapids, Michigan 49503

Item 2(c).

Citizenship:

Michigan

Item 2(d).

Title of Class of Securities:

Class A Common Stock

Item 2(e).

CUSIP Number:

858155-20-3

Item 3.

If this statement is filed pursuant to Rule 13d-1(b), or 13d-2(b) or (c), check whether the person filing is a:

(a)

[   ]

Broker or dealer registered under Section 15 of the Act;

(b)

[   ]

Bank as defined in Section 3(a)(6) of the Act;

(c)

[   ]

Insurance company as defined in Section 3(a)(19) of the Act;

(d)

[   ]

Investment company registered under Section 8 of the Investment Company Act;

(e)

[   ]

Investment adviser in accordance with Rule 13d-1(b)(1)(ii)(E);

(f)

[   ]

Employee benefit plan or endowment fund in accordance with Rule 13d-1(b)(1)(ii)(F);

(g)

[   ]

Parent holding company or control person in accordance with Rule 13d-1(b)(1)(ii)(G);

(h)

[   ]

Savings association as defined in Section 3(b) of the Federal Deposit Insurance Act;

(i)

[   ]

Church plan that is excluded from the definition of an investment company under Section 3(c)(14) of the Investment Company Act;

(j)

[   ]

Group, in accordance with Rule 13d-1(b)(1)(ii)(J).

Item 4.

Ownership.

(a)

Amount Beneficially Owned:

3,807,142 shares

(b)

Percent of Class:

5.4%

(c)

Number of shares as to which such person has:

(i)

Sole power to vote or to direct the vote

3,807,142 shares

(ii)

Shared power to vote or to direct the vote

0 shares

(iii)

Sole power to dispose or to direct the disposition of

3,807,142 shares

(iv)

Shared power to dispose or to direct the disposition of

0 shares

Item 5.

Ownership of Five Percent or Less of a Class.

Not applicable

Item 6.

Ownership of More than Five Percent on Behalf of Another Person.

The number of shares reported in Item 4 include 3,507,142 shares held by the Corl Family Limited Partnership. The Walter Idema Trust for the Benefit of Mary W. Corl is the General Partner of the Corl Family Limited Partnership and, as the General Partner, has beneficial ownership for reporting purposes of all the shares owned by the Corl Family Limited Partnership.

Item 7.

Identification and Classification of the Subsidiary Which
Acquired the Security Being Reported on by the Parent
Holding Company.

Not Applicable

Item 8.

Identification and Classification of Members of the Group.

Not Applicable

Item 9.

Notice of Dissolution of Group.

Not Applicable

Item 10.

Certifications.

Not applicable

SIGNATURE

After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.

February 10, 2006

Walter Idema Trust for the Benefit of Mary W. Corl,
Fifth Third Bank as Trustee

/s/ Steven R. Hawks