**EXHIBIT 99.10**

**SUMMARYOF AVOCENT CORPORATION 2007 EXECUTIVE BONUS PROGRAM**

**Program Background**

The AvocentCorporation 2007 executive bonus program was adopted by the CompensationCommittee of the Board of Directors of Avocent Corporation (the “Company”) andis designed to attract and retain qualifiedkey executives critical to the Company’s growth and long-term success.  The Company’s Compensation Committee is comprisedof three independent non-employee directors. From time to time, the Company engages independent compensationconsultants to advise the Compensation Committee on compensation and benefitmatters.

It is the objective of the Company’s Compensation Committee and theBoard of Directors to have a portion of each executive’s compensationcontingent upon the Company’s performance as well as upon the individual’spersonal performance.  Accordingly, eachexecutive officer’s compensation package is comprised of three elements:(i) annual base salary, (ii) annual cash bonus based on theachievement of performance goals established for the Company and for theexecutive officer, and (iii) equity-based awards that are designedto strengthen the mutuality of interests between the executive officer and theCompany’s stockholders, a portion of which are based on the achievement ofperformance goals established for the Company. The 2007 executive bonus program is designed to meet the second of thesethree elements, and bonuses to be awarded under the executive bonus program bythe Compensation Committee are based on objective and subjectivestandards.  In awarding executivebonuses, the Compensation Committee considers the Company’s success inachieving specific financial and business goals and objectives and eachexecutive’s success in achieving certain individual goals and objectives.  The Compensation Committee has the authorityto award additional bonuses based on its evaluation of an executive’sperformance during a year.

**ProgramSummary**

The executivebonus program is designed to reward executives on a sliding scale basis forannual performance by the Company that is above and beyond reasonableperformance, and the program is targeted at 100% of base pay for the Company’sChief Executive Officer, 70% of base pay for the Company’s President, and 60%of base pay for the Company’s other executive officers.  The calculation of executive bonuses isinitially determined based on the achievement of specific corporate-widebusiness and financial objectives (including revenue diversification, mix, andgrowth, acquisition integration, and other strategic matters) that wereapproved by the Company’s Board of Directors and are applicable to allexecutives (constituting 60% of the targeted total bonus potential) and theachievement of specified individual goals tailored to the individual executive(constituting 40% of the targeted total bonus potential).

The CompensationCommittee was of the view, however, that any bonus payments for 2007 should becontingent upon the overall financial performance of the Company for 2007 as measuredby operational revenue and operational earnings per share.  The Compensation Committee thereforeincorporated a financial component into the 2007 executive bonus program thatis to be used as a multiplier with a range of 0% to 150% to deny or limit theoriginally-targeted bonuses based on lesser financial performance or toincrease the originally-targeted bonuses based on exceptional financialperformance (subject to the maximum percentages noted below).

The financialcomponent is based on specified levels ofgrowth in the Company’s operationalrevenue (which is income prior to intangible amortization, stock compensationexpense, and acquired in-process research and development expense) andspecified levels of growth in the Company’s operational earnings per share in2007 (after deducting executive bonuses net of tax) over the base operationalrevenue and earnings per share in 2006. There are adjustments for acquisitions on a pro-rata basis, and anytransaction expenses from transactions that do not close are excluded from thecalculation of operational earnings per share.  Each of the two performance metrics would be weighted equally incalculating the percentage of performance shares actually earned by eachparticipant.  Depending on thelevels of growth in the Company’s 2007operational revenue and 2007 operational earnings per share over 2006, anexecutive would actually earn a percentage from 0% to 150% of the targetedbonus initially determined.  As a result,the maximum award under the program is 150% of base pay for the Company’sChief Executive Officer, 105% of base pay for the Company’s President, and 90%of base pay for the Company’s other executive officers.

**Corporate and IndividualObjectives**

The specificCompany-wide and individual goals and objectives and specific levels ofoperational revenue and earnings per share growth and the related multiplierpercentages have been communicated to each eligible executive and representtarget levels or other achievements with respect to specific quantitative orqualitative performance related factors, or factors or criteria involvingconfidential commercial or business information, the disclosure of which wouldhave an adverse effect on the Company.

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