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                                                                    EXHIBIT 8.1D




                                                              SEPTEMBER 13, 1999

                               QUARLES & BRADY LLP



                               ____________, 1999



Futech Interactive Products, Inc.
2999 North 44th Street
Suite 225
Phoenix, AZ  85018-7247

         Re:      MERGER OF DAMERT COMPANY INTO FUTECH INTERACTIVE PRODUCTS
                  (DELAWARE) INC.

Ladies and Gentlemen:


         You have requested our opinion regarding the qualification of the
merger of DaMert Company, a California corporation ("DaMert"), into Futech
Interactive Products (Delaware) Inc., a Delaware corporation ("New Futech"),
pursuant to the Merger Agreement, dated June 7, 1999 ("Agreement") by and among
Futech Interactive Products, Inc., an Arizona corporation ("Futech"), New
Futech, Futech Toys & Games, Inc., a Nevada corporation ("FT&G"), Fundex Games,
Ltd., a Nevada corporation, Janex International, Inc., a Colorado corporation,
Trudy Corporation, a Delaware corporation, and DaMert, as a reorganization under
Section 368(a) of the Internal Revenue Code of 1986, as amended ("Code"), and
the discussion of material U.S. federal income tax consequences of the merger
that appear under the caption "Federal Income Tax Consequences" in the
Prospectus/Proxy Statement Supplement dated _________, 1999, to the
Prospectus/Proxy Statement dated ________, 1999 included in the

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Futech Interactive Products, Inc.
September 13, 1999
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Registration Statement on Form S-4 (No. 333-80131) filed by Futech and FT&G with
the Securities and Exchange Commission ("Commission") under the Securities Act
of 1933, as amended ("Act").

         It is anticipated that, pursuant to the Agreement, DaMert will merge
with and into New Futech pursuant to the applicable laws of the State of
California and the State of Delaware (the "Merger"), and pursuant to the
Agreement and as a result thereof the separate existence of DaMert will cease.

         We have acted as legal counsel to Futech and New Futech in connection
with the Merger. As such, and for the purposes of rendering this opinion, we
have examined and are relying upon, without independent investigation or review
thereof, the truth and accuracy, at all times, of the statements, covenants,
representations and warranties contained in the following documents:

         1. The Agreement;

         2. Representations made to us by DaMert and New Futech in letters dated
________, 1999;
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Futech Interactive Products, Inc.
September 13, 1999
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         3. The information contained in the Prospectus/Proxy Statement
Supplement and related Prospectus/Proxy Statement; and

         4. Such other instruments and documents related to the consummation of
the Merger and the transactions contemplated thereby as we deemed necessary or
appropriate.

         An inaccuracy or change with respect to such statements, covenants,
representations and warranties could adversely affect the conclusions of our
opinion set forth below.

         In connection with rendering this opinion, we have assumed or obtained
representations (and are relying thereon without independent investigation or
review) that:

         1. Original documents (including signatures) are authentic, documents
submitted to us as copies conform to the original documents and there has been,
or will be by the effective time of the Merger, due execution and delivery of
all documents the execution and delivery of which are prerequisites to
effectiveness of the Merger;
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Futech Interactive Products, Inc.
September 13, 1999
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         2. The Merger will be effected in accordance with the terms of the
Agreement, and all of the statements, covenants, representations and warranties
therein or referred to above will be true as of the effective time of the
Merger; and

         3. The Agreement and the Merger are the product of arm's-length
negotiations.

         Based on our examination of the foregoing items and subject to the
assumptions, exceptions, limitations, and qualifications set forth herein, we
are of the opinion that:

         1. The Merger will constitute a "reorganization" within the meaning of
Section 368(a) of the Code. DaMert and New Futech will each be a "party to the
reorganization" within the meaning of Section 368(b) of the Code;

         2. The statements made under the caption "Federal Income Tax
Consequences" in the Prospectus/Proxy Statement Supplement, to the extent that
they constitute matters of law or legal conclusions, are correct in all material
respects.

         In addition to the assumptions set forth above, this opinion is subject
to the exceptions, limitations and qualifications set forth below:
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Futech Interactive Products, Inc.
September 13, 1999
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         1. This opinion represents and is based upon our best judgment
regarding the application of federal income tax laws arising under the Code,
existing judicial decisions, administrative regulations and published rulings
and procedures. Our opinion is not binding upon the Internal Revenue Service or
the courts and there is no assurance that the Internal Revenue Service could not
successfully assert a contrary opinion. Furthermore, no assurance can be given
that future legislation, judicial or administrative changes, either on a
prospective or retroactive basis, will not adversely affect the accuracy of the
conclusions stated herein.

         2. This opinion does not address any other federal, state, local or
foreign tax consequences that may result from the Merger or any other related
transactions.

         3. No opinion is expressed as to any transaction other than the Merger
as described in this opinion.

         4. This opinion is intended solely for the benefit of New Futech,
DaMert and their shareholders; it may not be relied upon for any other purpose
or by any other person or entity.

         We consent to the filing of this opinion as an exhibit to the
Registration Statement and to the reference to our firm under the caption "The
Mergers and Related Transactions -
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Futech Interactive Products, Inc.
September 13, 1999
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Federal Income Tax Consequences" in the Proxy Statement/Prospectus constituting
a part thereof. In giving our consent, we do not admit that we are "experts"
within the meaning of Section 11 of the Act, or that we are within the category
of persons whose consent is required by Section 7 of the Act or the rules and
regulations of the Commission thereunder.

                                        Very truly yours,



                                        QUARLES & BRADY LLP