SECURITIES AND EXCHANGE COMMISSION
                    Washington, D.C.  20549
                                
                          SCHEDULE 13G
                                
           Under the Securities Exchange Act of 1934
                 (Amendment No.     1      )*
                                
                                
                   Matrix Service Company
                        (Name of Issuer)
                                
                                
                         Common Stock                         
                 (Title of Class of Securities)
                                
                                
                            576853105                            
                         (CUSIP Number)


     Check the following box if a fee is being paid with this
statement /   /.  (A fee is not required only if the filing
person:
(1) has a previous statement on file reporting beneficial
ownership
of more than five percent of the class of securities described in
Item 1; and (2) has filed no amendment subsequent thereto
reporting
beneficial ownership of five percent or less of such class.) 
(See
Rule 13d-7.)

     *The remainder of this cover page shall be filled out for a
reporting person's initial filing on this form with respect to
the
subject class of securities, and for any subsequent amendment
containing information which would alter the disclosures provided
in a prior page.

     The information required in the remainder of this cover page
shall not be deemed to be "filed" for the purpose of Section 18
of
the Securities Exchange Act of 1934 ("Act") or otherwise subject
to
the liabilities of that section of the Act but shall be subject
to
all other provisions of the Act (however, see the Notes).

                (Continued on following page(s))
                                
                     Page 1 of   5   Pages






CUSIP No.        576853105     13G      Page  
2   of   5   Pages 


FBL Investment Advisory Services, Inc.               42-0954363
(1) Names of Reporting Persons.  S.S. or I.R.S. Identification
Nos.
Of Above Persons

/   / (a)      /   / (b)
(2) Check the Appropriate Box if a Member of a Group*


(3) SEC Use Only


Delaware
(4) Citizenship or Place of Organization


Number of Shares Beneficially Owned by Each Reporting Person With

1,679,400
(5) Sole Voting Power


(6) Shared Voting Power

1,679,400
(7) Sole Dispositive Power


(8) Shared Dispositive Power

1,679,400
(9) Aggregate Amount Beneficially Owned by Each Reporting Person


(10) Check Box if The Aggregate Amount in Row (9) Excludes
Certain Shares*

17.69%
(11) Percent of Class Represented by Amount in Row (9)

IA
(12) Type of Reporting Person*

           *SEE INSTRUCTION SHEET BEFORE FILLING OUT!
                                             Page 3 of 5 Pages

                           SCHEDULE 13G

Item 1(a)  Name of Issuer:         Matrix Service Company

Item 1(b)  Address of Issuer's Principal Executive Office:  
                                   
                         10701 East Ute Street
                         Tulsa, OK 74116-1517

Item 2(a)   Name of Person Filing: FBL Investment Advisory
Services, Inc.

Item 2(b)  Address of Principal Business Office:       

                         5400 University Avenue
                         West Des Moines, IA 50266

Item 2(c)  Citizenship:       Delaware

Item 2(d)  Title of Class of Securities:     

                         Common Stock

Item 2(e)  CUSIP Number:      576853105

Item 3  If this statement is filed pursuant to Rules 13d-1(b), or
13d-2(b), 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) [X] Investment Adviser registered under section 203 of
the
Investment Advisers Act of 1940.
     (f) [ ] Employee Benefit Plan, Pension Fund which is subject
to the provisions of the Employee Retirement Income
Security Act of 1974 or Endowment Fund; see section
240.13d-1(b)(1)(ii)(F)
     (g) [ ] Parent Holding Company, in accordance with section
240.13d-1(b)(ii)(G) (Note: See Item 7)
     (h) [ ] Group, in accordance with section
240.13d-1(b)(1)(ii)(H)




                                        Page 4 of 5 Pages

Item 4  Ownership

     If the percent of the class owned, as of December 31 of the
year covered by the statement, or as of the last day of any month
described in Rule 13d-1 (b)(2), if applicable, exceeds five
percent, provide the following information as of that date and
identify those shares which there is a right to acquire.

     (a) Amount beneficially owned:

          1,679,400 shares of common stock

     (b) Percent of class:

          17.69%

     (c) Number of shares as to which such person has:
          (i) sole power to vote or to direct the vote            
           1,679,400
          (ii) shared power to vote or to direct the vote         
                -0-
          (iii) sole power to dispose or to direct the
disposition
of 1,679,400
          (iv) shared power to dispose or to direct the
disposition
of -0-

Item 5  Ownership of Five Percent or Less of a Class

	If this statement is being filed to report the fact that
as of the date hereof the reporting person has ceased to be the 
beneficial owner of more than five percent of the class of 
securities, check the following [ ]

Item 6  Ownership of More than Five Percent on Behalf of Another
Person

     All of the shares reported herein are owned on behalf of
     various investment advisory clients of the reporting person,
     which have the right to receive or the power to direct the
     receipt of dividends from, or the proceeds from a sale of,
     such securities.  None of such clients individually own more
     than five percent except for FBL Series Fund, Inc. - Value  
     Growth Portfolio, a Maryland corporation, which through  
     ownership of 701,400 common shares has a pecuniary interest 
     of 7.39%.

Item 7  Identification and Classification of the Subsidiary Which
Acquired the Security Being Reported on By the Parent Holding
Company             N/A

Item 8  Identification and Classification of Members of the Group 
   N/A

Item 9  Notice of Dissolution of Group                 N/A

Item 10  Certification.

     By signing below I certify that, to the best of my knowledge
and belief, the securities referred to above were acquired in the
ordinary course of business and were not acquired for the purpose
of and do not have the effect of changing or influencing the
control of the issuer of such securities and were not acquired in
connection with or as a participant in any transaction having
such
purposes or affect.


                                             Page 5 of 5 Pages


Signature.

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

February 10, 1998
Date

FBL INVESTMENT ADVISORY SERVICES, INC.


By: /s/ Dennis M. Marker
Dennis M. Marker, Investment Vice President, Administration
Name/Title