EXHIBIT 10.1
                                        
                    SEPARATION AGREEMENT AND GENERAL RELEASE
                    ________________________________________

     THIS SEPARATION AGREEMENT AND GENERAL RELEASE ("Agreement") is entered into
by and between MICHAEL P. MAY ("Employee") and SITEL CORPORATION ("Employer").

      Employer  and Employee have mutually agreed to end their employer-employee
relationship.  This Agreement is intended to provide the terms of  their  mutual
separation.

     1.   NON-ADMISSION.  This Agreement shall not in any way be construed as an
admission  by Employer, its officers, agents, or employees, of any  wrongful  or
unlawful  act  or  omission whatsoever against Employee  or  any  other  person.
Employer specifically disclaims any liability to, or wrongful or unlawful act or
omission  against,  Employee or any other person on  the  part  of  itself,  its
officers, agents or employees.

      2.    WAIVER.   As  a material inducement to Employer to enter  into  this
Agreement,  Employee represents that he has not filed any lawsuits, charges,  or
complaints, of discrimination with any local, state or federal agency  or  court
of  law  arising  from  his  relationship with Employer,  including  the  mutual
termination of said relationship.  Employee further represents that, subject  to
Employer's  compliance with the terms of this Agreement, he  will  not  seek  to
recover any monetary damages against Employer.

     3.   COMPENSATION.  As a material inducement to Employee to enter into this
Agreement, Employer agrees to:

     (a)     pay  Employee  the equivalent of twelve (12) months  of  Employee's
  regular  salary  in  equal installments and on the dates which  correspond  to
  Employer's regular paydays;
     
     (b)     purchase Employee's house in Baltimore, Maryland by June  30,  1998
  for  the  purchase  price paid by Employee therefor plus  the  costs  paid  by
  Employee  for  renovations to such house; and pay or  reimburse  Employee  for
  costs  incurred by Employee during the period from the date of this  Agreement
  through  June  30, 1998 for mortgage payments, insurance, real  estate  taxes,
  and utilities for such house;
     
     (c)     reimburse  Employee for the $830 in non-refundable boarding  school
  enrollment fees paid by Employee;
     
     (d)     continue  Employee's health insurance coverage until  December  31,
  1998  under  the  same  terms and conditions as existed  prior  to  Employee's
  resignation;
     
     (e)     permit  Employee's  continued use and  possession  of  the  vehicle
  presently  being leased by Employer on behalf of Employee until  December  31,
  1998  under  the  same  terms and conditions as existed  prior  to  Employee's
  resignation; and
     
     (f)     continue  Employee's Omaha Country Club membership  until  December
  31,  1998  under the same terms and conditions as existed prior to  Employee's
  resignation.

With  respect to any other Employer benefit plans in which Employee participated
prior  to  his  resignation,  such as the Executive  Wealth  Accumulation  Plan,
Employee's  participation  in such plans shall end as  of  his  resignation  and
Employee  shall  be  entitled to such benefits as  may  be  payable  to  him  in
accordance  with  and subject to the terms and conditions of such  plans  as  in
effect from time to time.

     4.    CONSIDERATION.   Employee expressly acknowledges  the  above  payment
includes consideration for the settlement, waiver, release, and discharge of any
and  all  claims  arising under the common law or under federal state  or  local
statute,  law  or regulation, pertaining to employment discrimination  based  on
race/color,   religion,   sex,  national  origin,  disability,   or   age   (Age
Discrimination  in  Employment  Act), wrongful discharge,  breach  of  contract,
infliction of emotional distress, or any other reason established by the  common
law or by federal, state or local laws.
     
     5.   EFFECT ON OPTIONS.  Employee also specifically acknowledges that as of
the  date  of his mutual separation from Employer he shall accrue no  additional
interest  or vesting in any options to purchase stock of Employer and  shall  be
limited in his rights to exercise stock options to only those options which have
fully  vested  prior  to  the  date  of Employee's  resignation.   For  clarity,
Employee's  fully vested options are 410,724 options with an exercise  price  of
$.0025  each remaining from the February 28, 1995 grant to Employee (the  "penny
options").   Such  penny  options shall remain outstanding  and  exercisable  in
accordance  with and subject to their terms and conditions as existed  prior  to
Employee's resignation.  Employee's non-vested options, which by their terms and
conditions  shall  terminate upon the effective date of Employee's  resignation,
are  the  175,000  options  with an exercise price of  $15.50  each  granted  to
Employee  on  December  26, 1996.  The Voting Agreement, Irrevocable  Proxy  and
Right  of  First Refusal applicable to Employee's shares of SITEL  Common  Stock
acquired  directly  from  the  Company (and to shares  acquired  in  the  future
pursuant  to exercises of the penny options) shall continue in effect after  the
date hereof according to their existing terms and conditions.
     
     6.    RESIGNATION.  Employee hereby resigns effective immediately from  all
positions he holds as a director or officer of SITEL Corporation or any  of  its
subsidiaries and as a trustee of any of SITEL Corporation's benefit  plans.   In
view  of  his  resignation, Employee confirms that he  is  unavailable  for  re-
election to the Board at the 1998 annual stockholders meeting.
     
     7.    INTENT.   The  parties understand and agree that the  overriding  and
controlling  intent  of this Agreement is to accomplish a full  release  of  all
claims  or actions Employee has or might have against Employer, as well  as  any
parent,  subsidiary or affiliated company, its and their officers,  agents,  and
employees,  for  any  wrongful, unlawful or unfair act or  omission  up  to  and
including the date of the execution of this Agreement.
     
     8.    RELEASE.  Employee, for himself and his successors and assigns,  does
hereby  release, settle, acquit and forever discharge Employer, as well  as  any
parent,  subsidiary, or affiliated company, its and their officers,  agents  and
employees,  or  and from any and all claims, actions, causes of action,  rights,
demands, debts, damages, or any action of whatever nature arising from or during
Employee's relationship with Employer, including the mutual termination thereof.
     
     9.    KNOWING  AND  VOLUNTARY.   Employee expressly  acknowledges  that  he
understands  all the provisions of this Agreement and that he is  knowingly  and
voluntarily  entering into this Agreement.  Employee further  acknowledges  that
Employer has encouraged and given him the opportunity to thoroughly discuss  all
aspects  of  this Agreement with his attorney and other advisor  before  signing
this Agreement.
     
     10.   GOVERNING LAW.  This Agreement is made and entered into in the  State
of  Nebraska  and shall in all respects be interpreted, enforced,  and  governed
under the laws of said State.  The language of all parts of this Agreement shall
in  all  cases be construed as a whole, according to its fair meaning,  and  not
strictly for or against any of the parties hereto.
     
     11.   EFFECT  OF  INVALIDITY.  Should any provision of  this  Agreement  be
declared  or be determined by any court of competent jurisdiction to be illegal,
invalid,  void,  or unenforceable, the legality, validity and enforceability  of
the remaining parts, terms, or provisions shall not be affected thereby, and any
said  illegal, unenforceable or invalid part, term or provision shall be  deemed
not a part of this Agreement.
     
     12.   ENTIRE  AGREEMENT.  This Agreement sets forth  the  entire  agreement
between the parties and, unless otherwise specified herein, fully supersedes any
and  all prior agreements or understandings between the parties as to Employee's
employment, except as expressly provided in Paragraph 5 and as provided below in
this  Paragraph  12:   (a) Employee acknowledges his continuing  obligations  to
comply  with the provisions of the Confidentiality and Non-Competition Agreement
between  Employer and Employee dated February 27, 1995 (the "February 1995  Non-
Compete"),  which agreement remains in full force and effect.   Employer  agrees
that the 18 month period specified in Section 2 of the February 1995 Non-Compete
shall  commence with the date of Employee's resignation.  Employer and  Employee
agree   that  the  non-competition  and  confidentiality  provisions  found   in
paragraphs 8 and 9 of that certain Employment Agreement dated September 25, 1992
(the  "Superseded  Non-Compete") are expressly superseded at this  time  by  the
February  1995  Non-Compete but acknowledge that the consideration  received  by
Employee  for the February 1995 Non-Compete shall be deemed to include not  only
the  consideration  recited therein and the additional consideration  stated  in
Paragraph  3 of this Agreement but also the consideration Employee received  for
the  Superseded Non-Compete.  (b) Employer and Employee specifically acknowledge
that  the  Indemnification  Agreement  dated  in  September  1995  relating   to
Employee's service as an officer and director remains in effect according to its
existing terms and conditions.
     
     13.   OPPORTUNITY TO REVIEW.  Employee expressly acknowledges that Employer
has  advised him that he may take up to twenty-one (21) days in which to  review
the terms of this Agreement, and that following his execution of this Agreement,
he  has an additional seven (7) days in which to revoke his agreement.  Any such
revocation  shall not affect the resignations tendered by Employee  pursuant  to
Paragraph 6, which shall remain in full force and effect from the date thereof.
     
                            [Signature page follows]
<PAGE>
SIGNATURE PAGE TO
_________________
                    SEPARATION AGREEMENT AND GENERAL RELEASE
                                        
     
     
     EXECUTED effective the 12th day of May, 1998.
     
     
                                   Employee:
     
     
     
                                   /S/ MICHAEL P. MAY-------------------------
                                   ___________________________________________
                                   MICHAEL P. MAY
     
     
                                   Employer:
     
                                   SITEL CORPORATION
     
     
     
                                   By: /S/ JAMES F. LYNCH---------------------
                                       _______________________________________
                                   James F. Lynch
                                   Title:  Chairman