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                                                                   EXHIBIT 10.73


                          SETTLEMENT & MUTUAL RELEASES

        THIS SETTLEMENT & MUTUAL GENERAL RELEASES (hereinafter referred to as
the "Agreement") is entered into by the following parties: Dorothy Oriolo,
Donald Oriolo, Joan Gerish and Joseph Donald Oriolo (collectively hereinafter
referred to as the "Heirs", jointly and severally), The Harvey Entertainment
Company and Harvey Comics, Inc. (collectively hereinafter referred to as
"Harvey", jointly and severally), with reference to the following facts:

        WHEREAS, the Heirs are the heirs of the late Joseph Oriolo (and
constitute all the heirs of Joseph Oriolo with the authority to grant the rights
and incur the obligations contained in this Agreement), the well known creator
of comic book characters and other intellectual property;

        WHEREAS, in December 1999 and January 2000, the Heirs sent to Harvey
certain documents entitled Notices of Termination of Transfers and Licenses
("Notices") with respect to that certain intellectual property known as "Casper
The Friendly Ghost" (hereinafter referred to as "Casper");

        WHEREAS, on or about February 11, 2000, Harvey filed a Complaint For
Declaratory Relief and Damages for Slander of Title against the Heirs in the
United States District Court for the Central District of California (the
"Lawsuit");

        WHEREAS, the Heirs have not previously transferred any of the rights to
any third parties that the Heirs are transferring herein;

        WHEREAS, the parties now wish to settle any and all disputes between
them and engage in certain business transactions, as more specifically set forth
in this Agreement;

        NOW, THEREFORE, the parties hereby agree as follows, effective upon the
full execution of this Agreement by all the parties:

1.  The parties will take no further actions in connection with the Lawsuit,
    except that Harvey will promptly cause the Lawsuit to be dismissed with
    prejudice and provide documentation of same to the Heirs.

2.  The Heirs hereby irrevocably grant, sell, assign and transfer to Harvey,
    forever and exclusively, any and all of their interests, rights, claims,
    copyrights and trademarks in Casper, including all now or hereafter existing
    rights of every kind in, to, and pertaining to Casper, whether or not such
    rights are now known, recognized, contemplated, invented or discovered,
    including but not limited to any and all interests of the Heirs in the title
    in and to Casper, throughout the universe, for all uses and purposes
    whatsoever, subject to the terms of this Agreement. The foregoing is
    intended as and shall constitute a quitclaim of all of the Heirs interests,
    rights, claims, copyrights and trademarks in Casper. Upon


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    request of Harvey, the Heirs will promptly withdraw the Notices.

3.  Harvey will forever give credit to Joseph Oriolo as creator of Casper in all
    motion pictures and other audio-visual productions featuring Casper, and
    Harvey will forever give credit to Joseph Oriolo as creator of Casper in
    other Harvey products where Harvey determines in good faith that giving
    "creator" credit to anyone is appropriate. Harvey shall have the right but
    not the obligation to give credit to Seymour Reit (and only to Seymour Reit)
    as an additional creator of Casper, provided that such credit to Seymour
    Reit is never more prominent (in size, style of type, etc.) than the credit
    given to Joseph Oriolo and that the credit to Joseph Oriolo is in first
    position no less than approximately half the time on an ongoing basis (with
    Harvey taking into account in good faith the importance of Harvey's various
    products that incorporate Casper, so that Joseph Oriolo's credit is in first
    position at least approximately half the time on Harvey's most important and
    prominent products, and so forth with Harvey's less important and less
    prominent products), excluding theatrical motion pictures produced or
    distributed or licensed by Universal Pictures or any related entity (parent,
    subsidiary or affiliate) of Universal Pictures. In the case of theatrical
    motion pictures produced or distributed or licensed by Universal Pictures or
    any related entity of Universal Pictures, Joseph Oriolo's credit vis-a-vis
    Seymour Reit's credit shall be no less prominent (including position) than
    Joseph Oriolo's credit was in Universal Pictures' theatrical motion picture
    known as Casper that was released in or about 1995. Without limiting the
    generality of the foregoing, Harvey shall give such credit to Joseph Oriolo
    as part of the main credits in all motion pictures and other audio-visual
    productions featuring Casper where credits are given to any other persons
    for creative services (including actors, writers, directors, producers,
    etc.). Harvey shall also require all third parties that acquire rights in
    Casper from Harvey to give the aforesaid credits to Joseph Oriolo.

4.  Donald Oriolo shall have the right to sign the name "Oriolo" on all Casper
    artwork (including cells) issued by Harvey or under Harvey's control where
    Harvey determines in good faith that creator signatures are appropriate.
    Subject to Donald Oriolo's availability, Donald Oriolo will physically
    appear at places and times reasonably requested by Harvey to sign Casper
    artwork for the public, provided that Harvey reimburses Donald Oriolo for
    his reasonable expenses and for his services in accordance with industry
    standards. As a general matter, Harvey in its sole good faith discretion
    shall have the right to use the name and likeness of Joseph Oriolo and of
    Donald Oriolo in connection with Casper in a reasonable manner not
    inconsistent with industry standards.

5.  The Heirs and Harvey each agree to execute all reasonable documents
    requested by the other in connection with the subject matter of this
    Agreement in order to effectuate the purposes and intents of this Agreement,
    at the expense of the party making such request. Without limiting the
    generality of the foregoing, the Heirs agree to assign to Harvey all of
    their rights in any trademarks relating to Casper that may have been filed
    by any of the Heirs or their representatives in Germany or any other country
    and to execute all reasonable documents to effectuate such assignments,
    provided that (if Harvey requests the Heirs to so assign and/or to execute)
    Harvey will promptly reimburse the Heirs for the



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    costs that they previously incurred in connection with such German trademark
    filings, including but not limited to legal fees and filing fees, but not to
    exceed US$2,900.00 per trademark.

6.  Except as set forth in this Agreement, each Heir for him or herself and his
    or her respective successors, affiliates, agents, employees and assigns
    hereby relieves, covenants not to sue, releases and discharges Harvey, their
    directors, officers, assigns, assures, successors, employees, agents,
    attorneys, parent, subsidiaries, affiliates from any and all claims,
    demands, actions or causes of action, debts, controversies and damages of
    whatever kind or nature whether now known or unknown which such Heir might
    have or claim to have or at any time heretofore had or claimed to have. Each
    Heir acknowledges that he or she is aware that it may hereafter discover
    facts different from or in addition to what he or she now knows or believes
    to be true with respect to the matters herein released, and he or she agrees
    that this release shall be and remain in effect in all respects as a
    complete general release, notwithstanding any such different or additional
    facts. Each Heir acknowledges that he or she has been informed of Section
    1542 of the Civil Code of the State of California and does hereby expressly
    waive and relinquish all rights and benefits that he or she has or may have
    under said Section, which reads as follows:

    a)  "A general release does not extend to claims which the creditor does not
        know or suspect to exist in his favor at the time of executing the
        release, which if known by him must have materially affected his
        settlement with the debtor."

7.  Except as set forth in this Agreement, Harvey for itself and its respective
    successors, affiliates, agents, employees and assigns hereby relieves,
    covenants not to sue, releases and discharges the Heirs, their assigns,
    assures, successors, employees, agents, attorneys, and affiliates from any
    and all claims, demands, actions or causes of action, debts, controversies
    and damages of whatever kind or nature whether now known or unknown which
    Harvey might have or claim to have or at any time heretofore had or claimed
    to have. Harvey acknowledges that it is aware that it may hereafter discover
    facts different from or in addition to what it now knows or believes to be
    true with respect to the matters herein released, and it agrees that this
    release shall be and remain in effect in all respects as a complete general
    release, notwithstanding any such different or additional facts. Harvey
    acknowledges that it has been informed of Section 1542 of the Civil Code of
    the State of California and does hereby expressly waive and relinquish all
    rights and benefits that it has or may have under said Section, which reads
    as follows:

    a)  "A general release does not extend to claims which the creditor does not
        know or suspect to exist in his favor at the time of executing the
        release, which if known by him must have materially affected his
        settlement with the debtor."

8.  Harvey and the Heirs each hereby represents and warrants to the other, and
    agrees with the other party as follows:



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    a)  Each party has received legal advice from its attorneys with respect to
        the advisability of making and executing this Agreement including,
        without limitation, the release provided for above, and knows and
        understands its legal effect.

    b)  No person, firm or corporation (whether or not a party hereto) has made
        any statement, representation or promise regarding a fact relied upon by
        either party in entering into this Agreement which is not set forth
        herein.

    c)  Each party has made such investigation of the facts pertaining to the
        disputes hereinabove described and of all matters pertaining thereto as
        each party may deem necessary or desirable.

    d)  Each party has the full right, capacity and authority to enter into the
        perform this Agreement.

9.  The terms of this Agreement are contractual and not a mere recital.

10. Harvey and the Heirs also each represent and warrant to the other that such
    party has not assigned or transferred to any person, firm, corporation or
    other entity in any manner, including by way of subrogation or operation of
    law, or otherwise, any claim, right, demand, action or cause of action that
    the parties may have had, has or might have arising out of the matters
    described herein, nor any portion thereof.

11. The validity, construction and enforceability of this Agreement shall be
    governed in all respects by the laws of California applicable to agreements
    negotiated, executed and performed in California by California parties. The
    parties hereby confer upon the United States federal and state courts
    located in the City and County of Los Angeles exclusive jurisdiction to hear
    all disputes arising under the Agreement or by reason of its termination,
    and agree that service of process may be served, in addition to any other
    method permitted by law, by registered or certified mail sent return receipt
    requested. In the event of any breach of this Agreement, the aggrieved party
    may seek (and be entitled in appropriate circumstances to obtain) money
    damages or specific performance, but no party shall seek or be entitled to
    rescind or terminate this Agreement.

12. All representations and warranties contained herein shall survive the
    execution of this Agreement.

13. This Agreement sets forth the entire understanding and supersedes all prior
    and contemporaneous agreements between the parties relating to the subject
    matter contained herein and merges all prior and contemporaneous discussions
    between them. Neither party shall be bound by any definition, condition,
    representation, warranty, covenant or provision other than as expressly
    stated in or contemplated by this Agreement or as



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    subsequently shall be set forth in writing and executed by an authorized
    representative of the party to be bound. No modification or alteration of
    this Agreement shall be binding or valid unless in writing and signed by the
    party to be charged with such modification, alteration or agreement. No
    waiver of any term, covenant or condition of this Agreement shall be
    construed as a waiver of any other term, covenant or condition nor shall any
    waiver of any default under this Agreement be construed as a continuing
    waiver thereof or as a waiver of any other default.

14. The parties hereto acknowledge and agree that this is an agreement which is
    not in any respect, nor for any purpose, to be deemed or construed to be an
    admission or concession of any liability or wrongdoing by any party
    whatsoever, and in connection therewith, neither this Agreement nor any
    provision herein contained shall be deemed to be for the benefit of, or
    confer any rights of any kind or nature whatsoever upon, any third party.

15. Any press releases or publicity in connection with the subject matter of
    this Agreement shall require the approval of all parties, with the
    understanding that Walter E. Calmette has the authority to convey approvals
    the Heirs to Harvey.

16. Harvey's notices to the Heirs hereunder shall be sent to the attention of
    Donald Oriolo at Felix The Cat Productions, Inc., 123 Route 23 South
    Hamburg, NJ 07419, by mail or courier and by fax to (973) 209-8800; with a
    copy to Walter E. Calmette at Felix The Cat Productions, Inc., 1811 Colina
    Drive, Glendale, CA 91208, by mail or courier and by fax to (818) 956-7044,
    with a copy to Peter Bierstedt, 2039 North Gramercy Place, Hollywood, CA
    90068-3616, by mail or courier and by fax to (323) 465-3511. The Heirs
    notices hereunder shall be sent to the attention of Glenn R. Weisberger,
    Senior Vice President and General Counsel, The Harvey Entertainment
    Corporation, 11835 West Olympic Boulevard, Suite 550E, Los Angeles, CA
    90064, by mail or courier and by fax to (310) 444-4101. The foregoing
    addresses and fax numbers may be changed any affected party by appropriate
    notice.

17. This Agreement shall inure to the benefit of, and shall be binding upon,
    each of the parties hereto, and their respective heirs, executors,
    administrators, assigns, successors-in-interest, representatives, trustees
    and beneficiaries. This Agreement may be executed in counterparts, and each
    counterpart shall constitute an original instrument, but all such separate
    counterparts shall constitute only one and the same instrument.


                  [This Agreement is signed on the next page.]




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IN WITNESS WHEREOF, the parties hereto have executed this Amendment as of the
date of the last party signing this Agreement as indicated below.


THE HARVEY ENTERTAINMENT COMPANY        HARVEY COMICS, INC.


By______________________________        By______________________________

Its_____________________________        Its_____________________________

Signed: __________________, 2000        Signed:___________________, 2000


________________________________        ________________________________
Dorothy Oriolo                          Donald Oriolo

Signed: __________________, 2000        Signed:___________________, 2000


________________________________        ________________________________
Joan Gerish                             Joseph Donald Oriolo

Signed: __________________, 2000        Signed: __________________, 2000




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