October 11, 1999



Mr. Marino Andriani
6 Willow Hill
Upper Saddle River, New Jersey 07458

                      SUPPLEMENTAL LETTER RE EMPLOYMENT BY
                   EMERSON RADIO CONSUMER PRODUCTS CORPORATION

Dear Marino:

This  will  confirm  our  recent conversations during which  we  agreed  on  the
following  points, subject to the approval of the Emerson Radio Corp.  Board  of
Directors  and  its Compensation and Personnel Committee, which  supplement  the
bonus  and  stock  option  provisions of the  letter  agreement  regarding  your
employment, dated January 29, 1996 ("Letter Agreement"):

1.)  You shall be paid a one-time $120,000. cash bonus, payable immediately.

2.)  You  shall  be paid an annual incentive bonus of ten percent (10%)  of  any
     incremental net income reported in any fiscal year by the Consumer Products
     Division over which you have supervision ("Consumer Products Division")
     above the $1,672,000 Normalized Income reported by the Consumer Products
     Division for the  fiscal year ended April 2, 1999, as set forth in the
     schedule attached hereto.

     For purposes of this letter agreement, "Normalized Income" shall be defined
     as  that  income  which the Consumer Products Division generates  directly,
     excludes one-time adjustments for non-recurring events not attributable  to
     the  daily operations of the Consumer Products Division and shall be  based
     on  the  satisfactory completion of the annual audited financial statements
     of  Emerson  Radio  Corp.  Typically, the annual audit is completed  within
     approximately 75 days of the fiscal year end.  As such, calculation of  the
     annual  incentive bonus shall be determined at that time and payment  shall
     be made as soon as practicable thereafter.

3.)  You  shall  be paid a special incentive bonus, as determined on a  case  by
     case  basis  by  the Board of Directors and its Compensation and  Personnel
     Committee and measured on a semi-annual basis (i.e. October 1 through
     March 31 and April 1 though September 30), of 10% of net income generated
     by the Consumer Products Division from new, non-core business.  As any
     such new, non-core business to be developed is difficult to define in
     advance, we shall discuss these opportunities as they arise and the
     Compensation Committee shall determine any applicability of such sales
     to a special incentive bonus.  Currently, it is understood that a.)
     core products not applicable to the special incentive bonus
     provision provided herein are the current Emerson (Registered Trademark)
     branded audio, video (including DVD) and microwave oven product
     categories and b.) new, non-core business which are applicable to the
     special incentive bonus provision provided  herein  includes shredder
     products and  Hello  Kitty  (Registered Trademark) branded products.
     It is also understood that the financial results of new, non-core
     business as set forth herein shall not be removed from the Normalized
     Income set forth above.

4.)  You  shall  not  be  entitled  to any bonus for a.)  H.H.  Scott(Registered
     Trademark)  branded  product,  International  or  Internet  sales,  or  b.)
     licensing/sourcing fees and royalties.

5.)  You shall be granted an additional 225,000 options, at a purchase price  of
     $1.00 per share, to purchase Emerson Radio Corp. common stock, as
     determined by the Board of Directors and its Compensation and Personnel
     Committee, under and in  accordance with the terms of the Emerson Radio
     Corp. Stock Compensation Program.

6.)  This  agreement shall expire on March 31, 2001, unless extended  by  mutual
     written consent. In addition to entitlement to base salary, you must be
     employed as of the measurement and payment dates for entitlement to the
     compensation set forth in Items 1, 2 and 3 above.

Except as otherwise set forth herein or as may hereinafter be mutually agreed to
in  writing,  all other terms and conditions of the Letter Agreement  remain  in
full force and effect.

Marino, as I stated earlier, it is the Company's intention to reward you for the
increase  of  our present business as well as for any new business  or  earnings
achieved by Emerson as a result of your efforts.  Please indicate your agreement
and  acceptance  of the above by signing below where indicated and  returning  a
signed copy to me.

Thank  you.   I will advise you when the Board of Directors and its Compensation
and Personnel Committee have considered the above.

                                   Very truly yours,


                                   /s/ Geoffrey P. Jurick
                                   Geoffrey P. Jurick
                                   Chairman   of  the  Board,  Chief   Executive
                                   Officer and President


ACKNOWLEDGED, AGREED AND
ACCEPTED


By:  /s/ Marino Andriani
     Marino Andriani                  (Date)