EXHIBIT 10.1


                          THOMAS NELSON, INC.

                        DISCRETIONARY BONUS PLAN

                        I. PURPOSES OF THE PLAN

Section 1.01     Thomas Nelson, Inc. (the "Company") hereby establishes this
Discretionary Bonus Plan ("Plan") as an incentive program pursuant to which
discretionary or other retention-based bonuses may be awarded for one or more
fiscal years in order to retain the services of those employees critical to the
Company's financial success.

Section 1.02     The Company's compensation programs are designed to retain and
motivate employees through the delivery of competitive cash compensation each
year.  Accordingly, the Committee (as herein defined) as plan administrator
shall, with the assistance of the Company's management and such outside
compensation specialists as the Committee may deem appropriate, establish a
separate bonus pool to reward those employees who contribute significantly to
the Company's performance.  The bonus distribution will be targeted to those
employees considered essential to the Company's continued financial success who
would otherwise be vulnerable to competitor recruiting by offers of more
attractive compensation.


                     II. ADMINISTRATION OF THE PLAN

Section 2.01     The Plan is hereby adopted by the Company's Compensation
Committee (the "Committee") effective February 21, 2006.  It shall be
administered by the Committee.

Section 2.02     The Committee shall interpret the Plan and in connection
therewith may adopt rules and regulations for administering the Plan. Decisions
of the Committee shall be final and binding on all parties who have an interest
in the Plan.


                      III. DISCRETIONARY BONUS POOL

Section 3.01     In determining the amount of any discretionary bonus payment,
the Committee may consider objective factors such as Company performance or
performance of a particular segment of the Company's business.  In addition,
the Committee may consider factors such as individual performance,
responsibility and position with the Company, competitive compensation for like
positions in the industry, and any other factors the Committee deems relevant.
The bonus pool shall be in such dollar amount as the Committee deems appropriate
and shall be distributed to selected employees as an incentive for them to
remain in the Company's employ.


                    IV. DETERMINATION OF PARTICIPANTS

Section 4.01     Those individuals in the employ of the Company or any
subsidiary who are significant contributors to the continued and future success
of the Company's business shall be eligible to be selected to receive a
distribution from one or more of the bonus pools established over the term of
the Plan. The Company's Chief Executive Officer shall provide the Committee
with recommendations as to the employees who should receive bonus awards under
the Plan and the amount to be allocated to each designated employee. The
Committee shall have authority to accept, modify or reject such recommendations.
Alternatively, the Committee, in its sole discretion, may approve a pool of
dollars to be allocated by the CEO among employees rather than specific amounts
for each designated employee.  The Committee may also recommend bonus payments
under the Plan to the Company's Chief Executive Officer.  The Committee shall
have the ultimate discretion and authority to determine all participants and
bonus amounts.


                         V. PAYMENT OF BONUS AWARDS

Section 5.01     The individual bonus awarded to each employee will be paid in
two payments with 50% being paid on the last day of the fiscal year in which the
bonus grant is made (or, in the discretion of the Committee, on the first day of
the next fiscal year) and the balance paid on the following anniversary of the
initial payment.  A bonus award payment shall not be paid to any individual who
does not continue in the Company's employ on a full-time basis through the bonus
payment date. Accordingly, any remaining amount of bonus payable may be
forfeited if the employee is not employed by the Company on a full-time basis
prior to the full distribution of the award.  Any payment to which an employee
becomes entitled under the Plan shall be made in the form of a lump sum cash
distribution, subject to the Company's collection of all applicable federal and
state income and employment withholding taxes.

Section 5.02     Payments under the Plan will not be taken into account in
determining any other benefits of the Company.


                           VI. GENERAL PROVISIONS

Section 6.01     The Committee may at any time amend, suspend or terminate the
Plan. Neither the implementation of the Plan nor any amendment to the Plan shall
require shareholder approval.

Section 6.02     No bonuses awarded under the Plan shall actually be funded,
set aside or otherwise segregated prior to payment. The obligation to pay the
bonuses awarded hereunder shall at all times be an unfunded and unsecured
obligation of the Company.

Section 6.03     No Plan participant shall have the right to alienate, pledge
or encumber his/her interest in any bonus award payment to which he/she may
become entitled under the Plan, and such interest shall not (to the extent
permitted by law) be subject in any way to the claims of the employee's
creditors or to attachment, execution or other process of law.

Section 6.04     Neither the action of the Company in establishing the Plan,
nor any action taken under the Plan by the Committee, nor any provision of the
Plan shall be construed so as to grant any person the right to remain in the
employ of the Company or its subsidiaries for any period of specific duration.