Exhibit 10.1

FIFTH AMENDMENT TO CREDIT AGREEMENT

     This Fifth Amendment to Credit Agreement is made as of this 22 day of
November, 2004 by and among

NEW ENGLAND AUDIO CO., INC., a Massachusetts corporation, having its principal
place of business at 40 Pequot Way, Canton, Massachusetts 02021, as Lead
Borrower for the Borrowers, being

said NEW ENGLAND AUDIO CO., INC., and

SOUND ADVICE OF ARIZONA INC., a Florida corporation, having a mailing address at
40 Pequot Way, Canton, Massachusetts 02021, and

NEA DELAWARE, INC., a Delaware corporation, having a mailing address at 40
Pequot Way, Canton, Massachusetts 02021, and

THEG USA, L.P., a Delaware limited partnership, having a mailing address at 40
Pequot Way, Canton, Massachusetts 02021, and

HILLCREST HIGH FIDELITY, INC., a Texas corporation, having a mailing address at
40 Pequot Way, Canton, Massachusetts 02021, and

SOUND ADVICE, INC., a Florida corporation, having a mailing address at 40 Pequot
Way, Canton, Massachusetts 02021, and

SUMARC ELECTRONICS INCORPORATED, a North Carolina corporation, having a mailing
address at 40 Pequot Way, Canton, Massachusetts 02021; and

STEREO SOUND, INC., a Tennessee corporation, having a mailing address at 40
Pequot Way, Canton, Massachusetts 02021, and

the LENDERS party hereto; and

FLEET NATIONAL BANK, a national banking association having a place of business
at 100 Federal Street, Boston, Massachusetts 02110, as Issuing Bank; and

FLEET NATIONAL BANK, a national banking association having a place of business
at 100 Federal Street, Boston, Massachusetts 02110, as Administrative Agent for
the Lenders; and

FLEET NATIONAL BANK, a national banking association having a place of business
at 100 Federal Street, Boston, Massachusetts 02110, and FLEET RETAIL GROUP, INC.
(f/k/a Fleet Retail Finance Inc.), a Delaware

 

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corporation, having its principal place of business at 40 Broad Street, Boston,
Massachusetts 02109, as Collateral Agents for the Lenders

in consideration of the mutual covenants herein contained and benefits to be
derived herefrom.

W I T N E S S E T H

     A. Reference is made to the Credit Agreement (as amended and in effect, the
“Credit Agreement”) dated as of April 16, 2003 by and among the Lead Borrower,
the Borrowers, the Lenders, the Issuing Bank, the Administrative Agent and the
Collateral Agents.

     B. The parties to the Credit Agreement desire to modify and amend certain
provisions of the Credit Agreement, as provided herein.

     Accordingly, the parties hereto agree as follows:

1.        Definitions. Capitalized terms used herein and not otherwise defined
herein shall have the meanings assigned to such terms in the Credit Agreement.

2.        Amendments to Article I of the Credit Agreement. The provisions of
Article I of the Credit Agreement are hereby amended as follows:

  a.   by deleting the chart appearing in the definition of “Applicable Margin
and substituting the following chart in its stead:

              Level   Performance Criteria   Prime Rate Loans   LIBO Loans
1
  Average Excess Availability
greater than $24,000,000   0%   1.75%
2
  Average Excess Availability greater than $15,000,000 but less than or equal to
$24,000,000   0%   2.00%
3
  Average Excess Availability less than or equal to $15,000,000   0%   2.25%

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  b.   by deleting the number “0.375%” appearing in the definition of “Line Fee”
and substituting the number “0.30%” in its stead.

  c.   by deleting the date “April 1, 2006” appearing in the definition of
“Maturity Date” and substituting the date “April 1, 2008” in its stead.

2.   Amendments to Article II of the Credit Agreement. The provisions of
Article II of the Credit Agreement are hereby amended as follows:

  a.   by deleting the number “$110,000,000” appearing in Section 2.01(a)(i) and
substituting the number “$90,000,000” in its stead.

  b.   by deleting Section 2.02(a)(iv) in its entirety and substituting the
following in its stead:

     (iv) Excess Availability (an Availability Reserve): In an amount equal to
$7,500,000.

  c.   by deleting the number “0.375%” appearing in Section 2.12 and
substituting the number “0.30%” in its stead.

  d.   by deleting the provisions of Section 2.14 in their entirety and
substituting the following in their stead:         SECTION 2.14 Early
Termination Fees. In the event that the Termination Date occurs or the Total
Commitments are reduced, for any reason, prior to April 1, 2007 (other than by
virtue of the Borrowers’ refinancing of the Obligations with Fleet, FRF or any
of their Affiliates), the Borrowers shall pay to the Administrative Agent, for
the benefit of the Lenders, a fee (the “Early Termination Fee”) in an amount
equal to (a) 0.75% of the then Total Commitments (in effect immediately prior to
such Termination Date) or the amount of the reduction of the Total Commitments,
as applicable, if such Termination Date occurs on or before December 31, 2005,
and (b) 0.375% of the then Total Commitments (in effect immediately prior to
such Termination Date) or the amount of the reduction of the Total Commitments,
as applicable, if such Termination Date occurs after December 31, 2005 and on or
before April 1, 2007.

3.   Amendments to Schedules. Schedule 1.1 to the Loan Agreement is hereby
deleted in its entirety and a new Schedule 1.1 in the form annexed hereto
substituted in its stead.

4.   Amendment Fee. In consideration of the Lenders’ entering into this Fifth
Amendment, the Borrowers shall pay to the Administrative Agent, for the pro rata
accounts of the Lenders consenting hereto, an amendment fee in an amount equal
to 0.125% of each such Lender’s Commitment (after giving effect to the reduction
in the Total Commitments provided herein). The amendment fee shall be paid upon
the execution hereof, shall not be subject to refund or rebate, and shall be
retained as a fee and not applied in reduction of

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    the principal, interest or other amounts due in connection with the Loan
Documents.

6.   Miscellaneous.

  a.   This Fifth Amendment may be executed in several counterparts and by each
party on a separate counterpart, each of which when so executed and delivered
shall be an original, and all of which together shall constitute one instrument.
    b.   This Fifth Amendment expresses the entire understanding of the parties
with respect to the transactions contemplated hereby. No prior negotiations or
discussions shall limit, modify, or otherwise affect the provisions hereof.    
c.   Any determination that any provision of this Fifth Amendment or any
application hereof is invalid, illegal or unenforceable in any respect and in
any instance shall not effect the validity, legality, or enforceability of such
provision in any other instance, or the validity, legality or enforceability of
any other provisions of this Fifth Amendment.     d.   The Borrowers shall pay
on demand all costs and expenses of the Agents, including, without limitation,
reasonable attorneys’ fees in connection with the preparation, negotiation,
execution and delivery of this Fifth Amendment.     e.   The Borrowers warrant
and represent that the Borrowers have consulted with independent legal counsel
of the Borrowers’ selection in connection with this Fifth Amendment and are not
relying on any representations or warranties of the Agents, the Lenders or their
counsel in entering into this Fifth Amendment.

[SIGNATURE PAGES FOLLOW]

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     IN WITNESS WHEREOF, the parties have duly executed this Fifth Amendment as
of the day and year first above written.

            NEW ENGLAND AUDIO CO., INC., as
Lead Borrower and Borrower
      By:           Name:   Joseph McGuire        Title:   Vice President and
Chief Financial Officer        SOUND ADVICE OF ARIZONA INC.,
as Borrower
      By:           Name:   Joseph McGuire        Title:   Vice President and
Chief Financial Officer        NEA DELAWARE, INC., as Borrower
      By:           Name:   Joseph McGuire        Title:   Vice President and
Chief Financial Officer        THEG USA, L.P., as Borrower
      By:   New England Audio Co.,         Inc., its General Partner           
          By:           Name:   Joseph McGuire        Title:   Vice President
and
Chief Financial Officer     

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            HILLCREST HIGH FIDELITY, INC.,
as Borrower
      By:           Name:   Joseph McGuire        Title:   Vice President and
Chief Financial Officer        SOUND ADVICE, INC., as Borrower
      By:           Name:   Joseph McGuire        Title:   Vice President and
Chief Financial Officer        SUMARC ELECTRONICS
INCORPORATED, as Borrower
      By:           Name:   Joseph McGuire        Title:   Vice President and
Chief Financial Officer        STEREO SOUND, INC., as Borrower
      By:           Name:   Joseph McGuire        Title:   Vice President and
Chief Financial Officer        TWEETER HOME ENTERTAINMENT
GROUP FINANCING COMPANY TRUST,
as Facility Guarantor
      By:           Name:   Joseph McGuire        Title:   Vice President and
Chief Financial Officer     

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            TWEETER HOME ENTERTAINMENT
GROUP, INC., as Facility
Guarantor
      By:           Name:   Joseph McGuire        Title:   Vice President and
Chief Financial Officer        FLEET RETAIL GROUP, INC.,
As Collateral Agent, as
Swingline Lender and as Lender
      By:           Name:   Sally A. Sheehan        Title:   Managing Director 
      FLEET NATIONAL BANK,
as Administrative Agent, as
Collateral Agent and as Issuing
Bank
      By:           Name:   Sally A. Sheehan        Title:   Managing Director 
      GENERAL ELECTRIC CAPITAL
CORPORATION, as Lender
      By:           Name:           Title:           NATIONAL CITY BUSINESS
CREDIT,
INC. (f/k/a National City
Commercial Finance, Inc.), as
Lender
      By:           Name:           Title:        

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            CONGRESS FINANCIAL CORPORATION
(CENTRAL), as Lender
      By:           Name:           Title:           WELLS FARGO FOOTHILL, INC.
(f/k/a Foothill Capital
Corporation), as Lender
      By:           Name:           Title:        

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Schedule 1.1

Lenders and Commitments

                  Lender

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  Commitment

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  Commitment Percentage

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Fleet Retail Group, Inc.
  $ 24,600,000       27.3333 %
Congress Financial Corporation
  $ 16,350,000       18.1667 %
Wells Fargo Foothill, Inc.
  $ 16,350,000       18.1667 %
General Electric Capital Corporation
  $ 16,350,000       18.1667 %
National City Business Credit, Inc.
  $ 16,350,000       18.1667 %
TOTAL
  $ 90,000,000.00       100.00 %

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