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                                                                Exhibit 10.26

                             SECURED PROMISSORY NOTE

                                                           January 20, 1999

$132,463.00                                           Worcester, Massachusetts

         FOR VALUE RECEIVED, Andrew Brooks (the "Maker"), promises to pay to
Furniture.com, Inc. (f/k/a FurnitureSite, Inc.), or order, at the offices of
Furniture.com, Inc. at 40 Jackson Street, Worcester, Massachusetts or at such
other place as the holder of this Note may designate, the principal sum of
$132,463.00, together with interest on the unpaid principal balance of this Note
from time to time outstanding at the simple rate of 4.64% per year until paid in
full. Principal and interest shall be paid, without demand, to the holder of
this Note in four equal installments of principal and interest of $37,044.24 due
on January 20 in the years 2000, 2001, 2002 and 2003.

         Interest on this Note shall be computed on the basis of a year of 365
days for the actual number of days elapsed.  All payments by the Maker under
this Note shall be in immediately available funds.

         Payment of this Note is secured by a security interest in certain
property of the Maker (the "Collateral") pursuant to a pledge agreement of even
date herewith between the Maker and Furniture.com, Inc. (the "Pledge
Agreement").

         This Note shall become immediately due and payable without notice or
demand upon the occurrence at any time of any event of default under the Pledge
Agreement.

         Upon the occurrence of an Event of Default, the holder shall have then,
or at any time thereafter, all of the rights and remedies afforded by the
Uniform Commercial Code as from time to time in effect in the Commonwealth of
Massachusetts or afforded by other applicable law.

         Every amount overdue under this Note shall bear interest from and after
the date on which such amount first became overdue at an annual rate which is
two (2) percentage points above the rate per year specified in the first
paragraph of this Note. Such interest on overdue amounts under this Note shall
be payable on demand and shall accrue and be compounded monthly until the
obligation of the Maker with respect to the payment of such interest has been
discharged (whether before or after judgment).

         All payments by the Maker under this Note shall be made without set-off
or counterclaim and be free and clear and without any deduction or withholding
for any taxes or fees of any nature whatever, unless the obligation to make such
deduction or withholding is imposed by law. The Maker shall pay and save the
holder harmless from all liabilities with respect to or resulting from any delay
or omission to make any such deduction or withholding required by law.

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         Whenever any amount is paid under this Note, all or part of the amount
paid may be applied to principal, premium or interest in such order and manner
as shall be determined by the holder in its discretion.

         No reference in this Note to the Security Agreement or any guaranty
shall impair the obligation of the Maker, which is absolute and unconditional,
to pay all amounts under this Note strictly in accordance with the terms of this
Note.

         The Maker agrees to pay on demand all costs of collection, including
reasonable attorneys' fees, incurred by the holder in enforcing the obligations
of the Maker under this Note.

         No delay or omission on the part of the holder in exercising any right
under this Note or the Pledge Agreement shall operate as a waiver of such right
or of any other right of such holder, nor shall any delay, omission or waiver on
any one occasion be deemed a bar to or waiver of the same or any other right on
any future occasion. The Maker and every indorser or guarantor of this Note
regardless of the time, order or place of signing waives presentment, demand,
protest and notices of every kind and assents to any extension or postponement
of the time of payment or any other indulgence, to any substitution, exchange or
release of collateral, and to the addition or release of any other party or
person primarily or secondarily liable.

         This Note may be prepaid in whole or in part at any time or from time
to time upon 3 days' prior written notice without the consent of the holder.
Any such prepayment shall be without premium or penalty.

         None of the terms or provisions of this Note may be excluded, modified
or amended except by a written instrument duly executed on behalf of the holder
expressly referring to this Note and setting forth the provision so excluded,
modified or amended.

         All rights and obligations hereunder shall be governed by the laws of
the Commonwealth of Massachusetts and this Note is executed as an instrument
under seal.

ATTEST:

By: /s/ Bonnie Wagner                                       /s/ Andrew Brooks
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                                                            Andrew Brooks
Title: Executive Assistant
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