ALT5 Sigma Corp — Director's Dealing 2007

May 25, 2007

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: APPLIANCE RECYCLING CENTERS OF AMERICA INC /MN (ARCI)
CIK: 0000862861
Period of Report: 2007-05-23

Reporting Person: CARLSON DUANE (Director)

Non-Derivative Transactions

Date	Security	Code	Shares	Price	A/D	Holdings After	Ownership
2007-05-23	Common Stock w/o par value	M	5000	$.625	Acquired	9375	Direct
2007-05-23	Common Stock w/o par value	M	2500	$1.51	Acquired	11875	Direct
2007-05-23	Common Stock w/o par value	S	7500	$4.00	Disposed	4375	Direct

Derivative Transactions

Date	Security	Exercise Price	Code	Shares	A/D	Expiration	Underlying	Ownership
2007-05-23	Stock Option, Right to Buy	$.625	M	5000	Acquired	2009-04-29	Common Stock w/o par value (5000)	Direct
2007-05-23	Stock Option, Right to Buy	$1.51	M	2500	Acquired	2011-04-26	Stock Option, Right to Buy (2500)	Direct