EXHIBIT 10.16


May 3, 2001

By Telecopy and DHL
Mr. Patrick Murray
6 Concord Court
Montvale, New Jersey 07645

Dear Pat:

On behalf of all of us at Emerson Radio Consumer Products Corporation ("Emerson"
or "the  Company"),  let me extend my  congratulations  on having you rejoin the
Emerson  team. As a result of our  conversations,  please find below the salient
items regarding your employment:

1.)  Start Date: As soon as possible but in no event later than June 1, 2001

2.)  Annual Salary: $360,000

3.)  Bonus: a.) For fiscal year ended March 31, 2002 ("Fiscal 2002"),  you shall
     be entitled to a bonus of .2% of the Consumer  Products  Division net sales
     in excess of the Consumer  Products  Division net sales for the fiscal year
     ended March 31,  2001,  to a maximum of  $100,000;  and b.) for fiscal year
     ended March 31, 2003 ("Fiscal  2003"),  you shall be entitled to a bonus of
     .2% of the Consumer  Products  Division net sales in excess of the Consumer
     Products  Division net sales for Fiscal 2002, to a maximum of $100,000.  In
     the event in either  Fiscal  2002 or Fiscal 2003 the bonus to which you are
     entitled is less than $50,000 and the  inventory  levels are in  compliance
     with the  Company's  approved  financial  plan for such year,  relative  to
     domestic sales, the Company shall reimburse you any such amount required to
     provide you with a bonus of $50,000 for such year.

     Bonuses  are  calculated  and  payable  as soon as  practicable  after  the
     satisfactory  completion  of the annual  audited  financial  statements  of
     Emerson  Radio Corp.,  which  typically is completed  within 75 days of the
     fiscal  year end.  In  addition to  entitlement  to base  salary,  you must
     continue  to be  employed  as of the  measurement  and  payment  dates  for
     entitlement to a bonus.

4.)  Title: Senior Vice President - Sales

5.)  Car  Allowance:  $700 per month.  This car  allowance  represents  the only
     automotive expense you will bill to the Company.

6.)  Vacation: Three-(3) weeks vacation to be taken on or before March 31, 2002.
     Thereafter  your  sick/vacation/personal  day benefits  shall accrue as set
     forth in the Company's  policy.  You will be given credit for the amount of
     time of your previous  tenure at Emerson in calculating  the vacation which
     you are entitled to accrue.

Naturally,  you will be  entitled  to the  normal  employee  benefits  including
medical  coverage  (upon 30 days after your start  date),  long term  disability
coverage and life  insurance  (upon 3 months  after your start  date),  401K (as
permissible  under the Plan and applicable  law),  holidays,  vacation,  etc. as
outlined in Emerson's Employee Benefits & Practices Booklet ("Booklet"),  a copy
of which is enclosed and the terms of which are  applicable to your  employment.
Also  enclosed  are  copies of  Emerson's  Confidentiality  and  Non-Disclosure,
Non-Solicitation and Inventions Policies, the terms of which are also applicable
to your employment as if fully set forth herein.

If you have any questions regarding the above, please feel free to contact me at
your convenience.

Again, welcome back to Emerson!


Sincerely,                                      Agreed and Accepted:

/s/ Marino Andriani
Marino Andriani                                 /s/ Patrick Murray      5/4/01
President                                           Patrick Murray       (Date)