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Exhibit 10.10

THIRD AMENDMENT TO EMPLOYMENT AGREEMENT

        THIS THIRD AMENDMENT TO EMPLOYMENT AGREEMENT ("Third Amendment") is made
as of the 28th day of February, 2004, by and between International Multifoods
Corporation, a Delaware corporation (the "Corporation") and Gary E. Costley, a
resident of Wayzata, Minnesota (the "Executive").

        WHEREAS, the Corporation and Executive entered into an Employment
Agreement, dated as of November 1, 1996, and amended such agreement by First
Amendment to Employment Agreement, dated as of December 19, 1997, and Second
Amendment to Employment Agreement, dated as of November 13, 2001 (collectively,
the "Employment Agreement"); and

        WHEREAS, the Board of Directors of the Corporation elected the Executive
to the additional offices of President of the Corporation effective as of
February 28, 2004, because of the relinquishment by Dan C. Swander of the office
of President of the Corporation effective as of February 28, 2004 under and
pursuant to the terms of a Leave of Absence Agreement, dated December 23, 2003,
between the Corporation and Dan C. Swander.

        NOW, THEREFORE, effective as February 28, 2004, the Employment Agreement
is amended as follows:

1.The title of the Executive as "Chairman of the Board and Chief Executive
Officer", wherever such title appears in the Employment Agreement, shall be
changed to "Chairman of the Board, President and Chief Executive Officer".

2.Except as amended hereby, all other terms and conditions set forth and
contained in the Employment Agreement shall remain unchanged and continue in
full force and effect

        IN WITNESS WHEREOF, the Corporation and the Executive have caused this
Third Amendment to be duly executed and delivered as of the date and year first
above written.

 
 
International Multifoods Corporation
 
 
By:
 
/s/  RALPH P. HARGROW      

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Ralph P. Hargrow     Its:   Senior Vice President, Human Resources,
Administration, Research, Development and Quality
 
 
/s/  GARY E. COSTLEY      

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Gary E. Costley

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THIRD AMENDMENT TO EMPLOYMENT AGREEMENT