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                                                                   Exhibit 10.26

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NETCENTIVES(TM)
Rewarding Relationships



                       PROMOTIONAL SPONSORSHIP AGREEMENT


This Promotional Sponsorship Agreement (the "Agreement") is made and entered
into as of September 23, 1999 (the "Effective Date") by and between NETCENTIVES
INC. ("NETCENTIVES") a Delaware corporation, and KBKIDS.COM ("KBKIDS.COM"), an
Ohio limited liability company.

KBKIDS.COM and NETCENTIVES hereby agree that KBKIDS.COM shall be a Platinum
sponsor of the 1999 ClickRewards Holiday Promotion.

1.   OVERVIEW OF PROMOTION.

NETCENTIVES has developed a holiday promotion (the "Holiday Promotion") which
gives consumers the opportunity to earn bonus ClickMiles funded by NETCENTIVES,
designed to drive sales and repeat transactions to the KBKIDS.COM web site and
other participating ClickRewards Merchants' web sites.

2.   TERM.

This Agreement shall take effect on the Effective Date and shall terminate on
January 15, 2000.

3.   KBKIDS.COM DELIVERABLES.

KBKIDS.COM will provide:

     (a)  Premier promotional placement for the Holiday Promotion on the
          KBKIDS.COM home page with a graphic incorporating the ClickRewards
          logo.

     (b)  As payment for the holiday promotion sponsorship, KBKIDS.COM will pay
          NETCENTIVES an amount of Two-hundred and Twenty-five Thousand Dollars
          (US$225,000.00). NETCENTIVES shall invoice KBKIDS.COM for all amounts
          due under this Agreement. Payments will be made within 30 days of
          receipt of each invoice.

     (c)  A minimum of 25 high-value prizes (minimum retail value, $100.00 each)
          to use as sweepstakes prizes.

     (d)  Email to the KBKids.com member base announcing the Double Miles
          promotion.

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4.   NETCENTIVES DELIVERABLES.

     (a)  NETCENTIVES will feature KBKIDS.COM as the "Merchant of the Week" the
          week of 11/22/99 until 11/29/99. KBKIDS.COM will be the exclusive "Toy
          Merchant of the Week" for the duration of the entire 7-week promotion.

     (b)  NETCENTIVES will provide Double ClickMiles on qualified purchases made
          on KBKIDS.COM when consumers make qualified purchases on a total of
          two or more featured merchant partner sites between 11/1/99 and
          12/31/99.

     (c)  NETCENTIVES will provide Five-Hundred Thousand (500,000) ClickMiles to
          KBKIDS.COM for usage during this promotion (11/1/99 - 12/19/99) in a
          traffic building sweeps.

     (d)  NETCENTIVES will administer a series of "Shopping Spree" sweepstakes
          for the duration of the promotion, from 11/1/99 until 12/19/99.

     (e)  NETCENTIVES will include KBKIDS.COM in a minimum of two (2) monthly
          newsletters mailed to the entire base of ClickRewards members
          (excluding members who have chosen not to receive email from
          ClickRewards) with KBKIDS.COM's review and approval of the text, prior
          to sending.

     (f)  NETCENTIVES will provide KBKIDS.COM with an exclusive email to the
          ClickRewards member base during the featured week, for a total of 600M
          delivered messages.

     (g)  NETCENTIVES will include KBKIDS.COM logo and copy on a minimum of 400M
          electronic receipts mailed to ClickRewards members, November -
          December.

     (h)  As a participating sponsor, KBKIDS.COM will be included in NETCENTIVES
          scheduled brand advertising for the period as follows:

          1)   Radio Advertising: Weekly radio advertisements, beginning 11/8/99
               and running through 12/12/99, will provide KBKIDS.COM with Brand
               and copy mentions

               -    KBKIDS.COM will be mentioned in a minimum of 16% of the
                    radio schedule, for an estimated total of 17MM Adult 25-49
                    impressions

               -    The radio buy has been purchased in a minimum of 2 major
                    radio markets and may be expanded to 5 major radio markets,
                    accounting for 16% of U.S. TV HH

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          2)   Newspaper Advertising: NETCENTIVES will integrate KBKIDS.COM into
               a minimum of two national newspaper ads during the promotion,
               delivering an estimated 11MM impressions.

          3)   Frequent Flyer Statement Coupon: NETCENTIVES will provide
               KBKIDS.COM brand copy inclusion in one (1) frequent flyer
               statement coupon mailed to 4.1MM American AAdvantage program
               members.

          4)   Online Advertising: NETCENTIVES will develop co-branded banners
               featuring KBKIDS.COM to run in an online advertising campaign
               across targeted websites, 11/1/99 - 12/19/99. KBKIDS.COM will
               receive a minimum of 1MM advertising impressions.

          5)   ClickRewards Website Presence: NETCENTIVES will feature
               KBKIDS.COM on the ClickRewards.com Home Page and Featured Offers
               category pages during the featured week, 11/22 - 11/29/99, and in
               the Toy category page premiere graphic position, 11/2 - 12/20/99.
               In addition, NETCENTIVES will rotate a KBKIDS.COM banner in the
               ClickRewards.com Home Page special offers position for the
               remaining 6 weeks of the Holiday promotion.

          6)   NETCENTIVES will develop and produce the creative elements for
               inclusion on the promotion advertising schedule and for
               KBKIDS.COM's presence on the ClickRewards.com website, with
               KBKIDS.COM's review and approval.

     (i)  NETCENTIVES will provide account management and back end support for
          KBKIDS.COM to support the implementation of "KBKIDS.COM only" merchant
          mileage offers.

5.   INDEMNIFICATION.

Each party shall indemnify, defend and hold the other party harmless from and
against all claims, actions, suits or other proceedings, and any and all losses,
judgments, damages, expenses or other costs (including reasonable counsel fees
and disbursements), arising from or in any way relating to (i) any actual or
alleged violation or inaccuracy of any representation or warranty of the other
party contained in this agreement, (ii) any ad or omission or willful misconduct
of the indemnifying party or its directors, officers, employees, agents or
assigns in connection with the entry into or performance of this Agreement, and
(iii) any actual or alleged infringement of any trademark, copyright, trade name
or other proprietary ownership interest resulting from operation of the websites
provided by the indemnifying party as contemplated by this Agreement.

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6.   GOVERNING LAW AND NOTICES.

The laws of the State of California, USA, shall govern this Agreement. The
prevailing party in any dispute concerning the subject matter hereof shall be
entitled to recover its reasonable attorneys' fees and costs. The parties agree
that this Agreement is deemed to have been made in the State of California, USA.
No joint venture, partnership, employment, or agency relationship exists between
NETCENTIVES and KBKIDS.COM. Neither party shall be deemed to have waived or
modified any of the terms and conditions of this Agreement except in writing
signed by its duly authorized representative. Neither party may assign its
rights hereunder to any third party unless the other expressly consents to such
assignment in writing. In the event that any provision of this Agreement is
found invalid or unenforceable pursuant to judicial decree or decision, the
remaining provisions shall remain valid and enforceable, and the unenforceable
provisions shall be deemed modified to the extent necessary to make them
enforceable. Either party may send electronic mail to the either party for any
notices or notifications. All notices to KBKIDS.COM relating to any legal claims
or matters must be made in writing to KBKIDS.COM, 475 17th St, Denver, CO 80202.
All notices to NETCENTIVES shall be made in writing to NETCENTIVES Inc., 690
Fifth Street, San Francisco, CA 94107, attn: Chief Financial Officer.


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AGREED AND ACCEPTED:

NETCENTIVES INC.
690 Fifth Street
San Francisco, CA 94107
Fax: (415) 538-1889


/s/ J. F. Longinotti
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Signature


J. F. Longinotti
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Print Name


EVP, Operations & CFO
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Title




KBKIDS.COM LLC
475 17th St
Denver, CO 80202
Fax:303-382-1185


/s/ Doug Smooke
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Signature


Doug Smooke
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Print Name


Manager of Marketing Services
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Title