**EXHIBIT      10.47**

| **Employer:**                                | Merisel,                  Inc., a Delaware corporation (the “Company”)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
|----------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Executive:**                               | Jon                  H. Peterson (“Executive”)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| **Position/Title:**                          | Chief                  Financial Officer                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| **Annual                  Base Salary:**     | Your                  annual base salary will be $210,000 per year.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| **Bonus:**                                   | ·  Annual                  target bonus of sixty percent (60%) of the Executive’s Annual Base Salary                  may be awarded by the Board or the Compensation Committee in its                  discretion; provided, however, that the Board shall award Executive                  with                  an annual bonus of not less than fifty percent (50%) of Executive’s Annual                  Bonus Target for 2006. ·  The                  Board and the Compensation Committee shall award the bonus based                  upon such                  criteria as it shall determine in its discretion, provided that                  such                  criteria shall include achievement of the Company’s forecasted EBT and/or                  EBITDA in the financial plan approved by the Board. ·  The                  Board and the Compensation Committee may award such other bonus                  payments                  as they determine in their discretion.  |
| **Restricted                  Stock Grant:** | Executive                  will be granted 7,500 shares of the Company’s Common Stock. Stock will                  vest on the one year anniversary of the grant.Based                  on the Executive’s performance he may be eligible for additional grants in                  the future by the Company’s Board of Directors or Compensation Committee                  as it may determine in its discretion.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| **Stock                  Options:**          | Executive                  will be granted an option to purchase shares of the Company’s Common Stock                  when the Company establishes an Executive Stock Option plan. The                  grant                  will be commensurate with grants made to other members of the Company’s                  Executive Committee.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| **Benefits:**                                | ·  Eligibility                  to participate in the Company’s benefits plans that are generally                  applicable to the Company’s executive employees. ·  Vacation                  of four (4) weeks per year. ·  Reimbursement                  of reasonable business expenses.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| **Change                  in Control:**      | In                  the event that the Executive is terminated by the Company (other                  than for                  cause) after a change in control, the Executive will be entitled                  to a                  severance payment equal to six months base salary.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| **Restrictive                  Covenants:**  | ·  For                  a period of five (5) years following termination of employment,                  Executive                  will not use or disclose any confidential information of the                  Company. ·  For                  a period of two (2) years following termination of employment,                  Executive                  will not: (i) employ or solicit for employment any person employed                  by the                  Company, or (ii) engage in any activity that is or may be competitive                  with                  the Company in any territory where the Company conducts its                  business.                                                                                                                                                                                                                                                                                                                                                                     |

** **
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| ACCEPTED   |                                                  |
|------------|-------------------------------------------------------|
|       |                                                  |
| Date:      |  February                  21, 2007              |   |
|       |                                                  |
| Signature: |  Jon                  H. Peterson                |   |
|       | Jon                    H.                    Peterson |