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                                                                  Exhibit 10(l)

                               FIRST AMENDMENT TO
                              EMPLOYMENT AGREEMENT

This First Amendment to the Employment Agreement between The First Years Inc.
(the "Company") and Ronald J. Sidman ("Sidman"), dated March 23, 1995 (the
"Agreement") is made this 16th day of January, 1997.

In consideration of the mutual covenants hereinafter set forth, the parties
agree to amend the Agreement as fol1ows:

1.   Paragraph 11 is deleted in its entirety and is replaced with the following
     paragraph:

    "SEVERANCE.

     (a) If, at the expiration of this Agreement, the parties do not enter into
     a new employment or severance agreement, or if Sidman's employment with the
     Company is terminated during the Term by either party for any reason (other
     than Death, Disability, or Cause as defined in this Agreement), then the
     Company will continue to pay to Sidman his Base Salary and provide the
     Benefits then in effect for twenty-four (24) months, reduced by the
     amount, if any, that Sidman earns from other employment during such
     24-month period, provided Sidman continues to comply with his obligations
     under Paragraphs 7, 8, 9, and 10 of this Agreement during such 24-month
     period. Sidman will not be entitled to receive any Annual Bonus for such
     24-month period. Sidman will not be obligated to seek employment.

     (b) If at the expiration of this Agreement, the parties do not enter into a
     new employment or severance agreement, or if Sidman's employment with the
     Company is terminated during the Term for any reason (other than for Death
     or Cause as defined in this Agreement), the Company will continue to pay
     the premiums for and provide coverage to Sidman under the same group
     medical and dental plans as the Company provides to the Company's
     executive officers, and the same medical reimbursement plan being provided
     to Mr. Sidman and certain other senior executive officers as of the date of
     this Amendment, until Mr. Sidman is eligible for and entitled to coverage
     under Medicare; provided that the Company can amend, alter or change such
     plans as long as such benefits to Sidman under such new plans are no less
     than those commensurate with Sidman's position at the time of his
     termination of employment; provided that to the extent such medical
     benefits cannot be provided to Sidman under the terms of such plans or the
     plans cannot be so amended in any manner not adverse to the Company, the
     Company shall pay to Sidman, on an after-tax

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     basis, an amount necessary for Sidman to acquire comparable benefits from
     an independent insurance carrier; provided further, that the obligations of
     the Company under this clause 11 (b) shall be terminated if, at any time
     after the date of his termination of employment with the Company, Sidman is
     employed by or is otherwise affiliated with a party that offers comparable
     health benefits to Sidman; and provided he continues to comply with his
     obligations under Paragraphs 7, 8, 9, and 10.

     IN WITNESS WHEREOF, the parties have executed this First Amendment this
     16th day of January, 1997.

                                                   THE FIRST YEARS INC.

                                                   By: /s/ Benjamin Peltz
                                                      --------------------------
                                                           Benjamin Peltz
                                                           Senior Vice President
                                                            and Treasurer

                                                       /s/ Ronald J. Sidman
                                                      --------------------------
                                                           Ronald J. Sidman