<PAGE>


                                                                Exhibit 10.14

PLEASE NOTE THAT WE HAVE REQUESTED CONFIDENTIAL TREATMENT FOR CERTAIN PORTIONS
OF THIS EXHIBIT, WHICH PORTIONS HAVE BEEN OMITTED AND FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION PURSUANT TO RULE 24B-2 OF THE SECURITIES
EXCHANGE ACT OF 1934, AS AMENDED. A [*] INDICATES THE PLACES IN THIS EXHIBIT
WHERE MATERIAL HAS BEEN OMITTED.

                 WAREHOUSING AND DISTRIBUTION PURCHASE AGREEMENT
                                 BY AND BETWEEN

                            CHATTEM CONSUMER PRODUCTS

                                       AND

                              MILITARY RESALE GROUP

Military Resale Group  ("Distributor"), located at 2535 Durango Drive, Colorado
Springs, CO 80910 and Chattem Consumer Products (3530) ("Manufacturer") located
at____________________ , enter into this Warehousing and Distribution Agreement
("this  Agreement") in Colorado Springs, Colorado this 27 day of March 2002.

1.   Manufacturer  appoints Distributor to warehouse and deliver  Manufacturer's
     product  ("Product")  to the  military  commissaries  and  exchanges  ("the
     Military") listed in Schedule A, which is attached to and made part of this
     agreement.

2.   Distributor  shall  purchase,  for resale by  Manufacturer to the Military,
     authorized   Products  from   Manufacturer  at   Manufacturer's   published
     Distributor list prices and will attempt to maintain  sufficient  inventory
     levels  necessary  to meet the daily order  requirements  of the  Military.
     Manufacturer  agrees to ship all products on a "shipper  sort and segregate
     by SKU at  customer  dock"  basis.  The  terms  for  purchases  under  this
     provision are [*].

3.   Manufacturer and/or its representative is solely responsible for soliciting
     and obtaining  orders for the sale of Products to the Military,  except for
     orders   transmitted   electronically   the   Military   resale   employees
     participating  in the Frequent  Delivery  Program.  Distributor  assumes no
     sales responsibilities  under this Agreement,  and all Product purchased by
     Distributor  is on a  guaranteed  sales basis with floor  stock  protection
     provided by the  Manufacturer.  Distributor  shall  rotate stock and notify
     Manufacturer and/or its representative if any Product shows no movement for
     sixty (60) days. If

                                       1
<PAGE>


     Manufacturer  is  unable  to  arrange  for the sale of any  Product  to the
     Military  within the thirty (30) days of notice of any such  Product or any
     excess  product  quantities as identified by the  Distributor,  at its sole
     discretion  the  Distributor   shall  invoice  the   Manufacturer  and  the
     Manufacturer  shall pay Distributor the full cost of the Product  including
     Distributor's  storage  and  handling  fee and  remove  such  Product  from
     Distributor's  warehouse(s)  at  the  Manufacturer's  expense  Manufacturer
     authorizes Distributor to sell to any third party without public notice any
     such  product  remaining in its  warehouse  more than thirty (3) days after
     notice given to  Manufacturer  and/or its authorized  agent.  Any net funds
     received will be applied first to applicable  storage and handling fees and
     then to  recovery  of  product  cost.  Any  funds in excess of that owed to
     Distributor  will  be  remitted  to   Manufacturer,   any  balance  due  to
     Distributor  will be subject to interest  charges and  collection  fees and
     procedures  as  provided  for  in  Paragraph  5.


4.   Manufacturer or its  representative,  immediately  upon receipt of an order
     from  the  Military,  shall  telephone,  fax or  mail  to  Distributor  all
     information  regarding such order to permit Distributor at least (24) hours
     to  prepare  and  deliver  the  Product  ordered  (48  hours  for  outlying
     destination  destinations).  Shelf  stocking  of  delivered  Product at the
     Military   installations   shall   be  the  sole   responsibility   of  the
     Manufacturer.  Distributor  shall  product a bi-monthly  roll-up  detailing
     deliveries to and  acceptance of Product by the Military for  manufacturers
     participating in the Frequent Delivery  Program,  and shall maintain signed
     delivery documents recording such deliveries.

5.   Distributor  shall invoice  Manufacturer  for any delivered  Product at the
     price shown on the  Manufacturer's  published  Distributor  price list plus
     Distributor's storage and handling fee as specified in Schedule C, which is
     attached  to and  made a part  of this  Agreement.  Distributor  agrees  to
     transmit via established EDI Transaction sets all invoices. If paper copies
     of such  invoices and  supporting  delivery  documents  are required by the
     Manufacturer  and/or  its  representative,  they  will  be  provided  as an
     additional  billable  serviced  at the  price  agreed  to and  detailed  on
     Schedule C. Terms of payment to Distributor  are net fifteen (15) days, and
     Distributor's right to receive payment from manufacturer is not conditioned
     upon the timing of payment by the Military to the Manufacturer. Distributor
     pricing  is  structured  with  the  understanding  that  on-hand

<PAGE>


     inventory  requirements  shall not exceed three (3) weeks average movement.
     Manufacturer agrees to pay interest at the rate of twelve percent (12%) per
     annum on any  invoice  not paid  when due,  and  agrees to pay all costs of
     collection,  including  twenty-five  percent (25%) of the principal balance
     claimed  as  attorney's  fees if the  account  is placed in the hands of an
     attorney for collection.

6.   If the Distributor  receives damaged Product,  it shall notify Manufacturer
     within ten (10) days of receipt, and Manufacturer shall remove such Product
     from  Distributor's   warehouse(s)  at  Manufacturer's  expense  and  shall
     reimburse  Distributor  the full cost of its storage and  handling  fee. If
     Product is rejected by the Military for any reason. Manufacturer shall take
     possession of such Product and shall reimburse Distributor the full cost of
     the Product including  Distributor's  storage and handling fee. Distributor
     shall  not be liable  for  incidental  and  consequential  damages  whether
     foreseeable or otherwise.

7.   Manufacturer  may/may  not recoup the amount of its  invoices  for  Product
     shipped to  distributor  against the amount of  distributor's  invoices for
     Product delivered to the Military,  and Distributor  may/may not recoup the
     amount  of its  invoices  for  Product  delivered  against  the  amount  of
     Manufacture's invoices for Product sipped to Distributor.  If recoupment is
     permitted,  any account receivable  remaining after such deduction shall be
     paid by the party owing same fifteen (15) days after written demand made by
     the other party. The parties acknowledge that this Agreement is intended to
     be the  sole  contract  between  the  parties  and that  successive  sales,
     purchases  and  delivery  of  Product  constitutes  a  single,   continuing
     transaction.  If either  parry  declares or is  adjudicated  bankruptcy  or
     insolvent,  the other party shall have the right of recoupment  against the
     bankrupt  or  insolvent  party,  regardless  of whether the claim by either
     party  arose  pre or  post-petition  or pre or  post-adjudication.

8.   This Agreement  constitutes the entire understanding of the parties and all
     prior  representations or agreements not contained in this Agreement are of
     no effect.  This  Agreement  cannot be altered or varied  except by written
     document  signed by both  parties.

9.   This  Agreement  may be  canceled  by either  party upon  thirty  (30) days
     written  notice.  After  notice,  Manufacturer  shall  promptly  remove any
     remaining Product from

<PAGE>

     Distributor's   warehouse(s)  at  Manufacturer's   expense  and  shall  pay
     Distributor  its  storage and  handling  fee for such  Product.  In witness
     whereof,  the parties have executed  this  Agreement the day and year first
     above written.

CHATTEM, INC                                    MILITARY RESALE GROUP
-------------------------------------------
(Manufacturer's Full Corporate or Firm Name


By: /s/ Charles M. Stafford                  By: /s/ Ethan D. Hokit
--------------------------------------------    --------------------------------
Signature                                        Signature

Charles M. Stafford                             Ethan D. Hokit
--------------------------------------------    --------------------------------
Name - please print                             Name - please print


Vice President, Sales                                    President
--------------------------------------------    --------------------------------
Title                                           Title


                5/2/02                                    4-15-2002
--------------------------------------------    --------------------------------
Date                                            Date


                                       4
<PAGE>


SCHEDULE A
----------

Bases assigned for service:

Ellsworth AFB
F.E. Warren
Buckley A.F.B.
Ft. Carson
Peterson AFB
USAF Academy



<PAGE>


SCHEDULE C
----------


Drayage Rate by Military Customer Categories and by Product Type

Product Type:

Dry        [*]%                                 Stencil Charges
           -------                                              -------
Frozen     -------                              Pallet Charges  -------
Chill      -------                              By-Pass Fee     -------
Other      -------                              Alaska Freight* -------
                      *Only applies to Alaska commissaries

BACKHAUL

Backhaul Available
Pick-Up Location               Backhaul Rate         Contact Person/Phone


---------------------      ---------------------     ---------------------


---------------------      ---------------------     ---------------------


---------------------      ---------------------     ---------------------

Schedule D

In order to properly service your Military accounts and conform to your
requirements, we request, in writing, the following information:

1. Name of Manufacturer and Broker:

   Domestic [ ]       Import [ ]

   Vendor:                                   Broker:
   --------------------------------------   ------------------------------------

   Sales/Name:                               Sales/Name:
   --------------------------------------   ------------------------------------

   Address:                                  Address:
   --------------------------------------   ------------------------------------


   --------------------------------------   ------------------------------------

   Phone:                                    Phone:
   --------------------------------------   ------------------------------------

   Fax:                                      Fax:
   --------------------------------------   ------------------------------------

   Email:                                    Email:
   --------------------------------------   ------------------------------------

                                          6

<PAGE>


2. Mailing Address for Billing:

   Military Resale Group, Inc.             Contact Name: Edna Sewell
   ----------------------------------      -------------------------------------

   2180 Executive Circle                   Phone: 719-391-4564
   ----------------------------------      -------------------------------------

   Colo. Springs, CO 80906                 Fax: 719-391-4565
   ----------------------------------      -------------------------------------

                                           Email:
                                           -------------------------------------

3. Reports - Month to Date Sales [ ] Inventory Activity [ ]
   Send via- Email                         Diskette             [ ]
   Send to the following individuals(s)


   ------------------------------------    -------------------------------------


   ------------------------------------    -------------------------------------


   ------------------------------------    -------------------------------------

   ATTN:                                   ATTN:
   ------------------------------------    -------------------------------------

   Email:                                  Email:
   ------------------------------------    -------------------------------------

4. Order Desk (our placement of orders with you)

   Vendor Rep [ ]       Broker Rep [ ]


   Customer Svc Rep: Edna Sewell           Are you EDI capable? yes
   ------------------------------------                         ---


   Phone: 719-391-4564 Ext. 105            Paperless EDI? yes
   ------------------------------------                   ---


   Fax: 719-391-4565
   -----------------------------------


   PIIN:
   -----------------------------------


   SB#:
   -----------------------------------

                                          7

<PAGE>



5. Distributor Center Information

   Servicing Military Resale Group
   Pick-up Address:
   --------------------------------

   Phone:
   --------------------------------

   Pick Up Min:
   --------------------------------

   Delivered Min:
   --------------------------------

   Brackets Offered:
   --------------------------------

   Lead Time:
   --------------------------------

   Special Instructions:
   --------------------------------


6. Product Information: Frozen [ ]   Dry  [X]   Chill [ ]

[X]  Please attach a current military price list for all applicable locations.

[X]  Please attach item specifications to include: weight, cube, pallet pattern,
     case dimensions, shelf life (how to read code dates on cases and items).

7. Military Resale Group Commissary Division drayage fee commission:

                  a.        [*]%

                  b. per case plus earned cash discount of %

8. Vendor cash terms [*] % [*] days, net [*]

                     [*] % [*] days, net [*]

                                       8

<TABLE>
<CAPTION>
--------------------------------------------------------------------------------------------------------------------------------
     MILITARY RESALE GROUP
--------------------------------------------------------------------------------------------------------------------------------
                            Chattem Items- DeCA
--------------------------------------------------------------------------------------------------------------------------------
<S>       <C>            <C>           <C>                                    <C>         <C>       <C>        <C>
   Item/Case UPC      RSL Code   Item Description                       Unit Price Distibutor Case Price Case Dimensions (H X W X D)
--------------------------------------------------------------------------------------------------------------------------------
    41167-00841          K2      Icy Hot Patch                                 [*]        [*]         24     6.75/10.50/18.25
--------------------------------------------------------------------------------------------------------------------------------
    41167-00879          K3      Icy Hot Balm-3.5oz                            [*]        [*]         24     3.44/9.88/14.63
--------------------------------------------------------------------------------------------------------------------------------
    41167-01100          K1      GB Med. Pwdr 10 oz                            [*]        [*]         24     8.00/13.88/16.00
--------------------------------------------------------------------------------------------------------------------------------
    41167-01704          K2      GB Med. Foot Pwdr- 4 oz                       [*]        [*]         24     5.88/10.38/11.75
--------------------------------------------------------------------------------------------------------------------------------
    41167-05010          K2      GB Med. Anti-Itch Crm 1 oz                    [*]        [*]         24      1.19/6.13/8.88
--------------------------------------------------------------------------------------------------------------------------------
    41167-05703          K1      Aspercreme 3 oz                               [*]        [*]         72     6.50/13.00/19.00
--------------------------------------------------------------------------------------------------------------------------------
    41167-06112          K1      GB Med. Body Lotion 14 oz                     [*]        [*]         24     9.13/11.00/14.38
--------------------------------------------------------------------------------------------------------------------------------
    41167-16013          K1      Flex-All  Reg. Str. Crm 4 oz                  [*]        [*]         12      5.75/5.38/8.63
--------------------------------------------------------------------------------------------------------------------------------
    41167-20130          K2      Dexatrim Natural Green Tea 30's               [*]        [*]         72*    5.25/12.00/19.94
--------------------------------------------------------------------------------------------------------------------------------
    41167-20139          K3      Dexatrim Natural Green Tea 90's               [*]        [*]         12*     5.00/7.25/9.88
--------------------------------------------------------------------------------------------------------------------------------
    41167-20430          K1      Dexatrim Natural Ephedrine Free 30's          [*]        [*]         72*    5.25/12.00/19.94
--------------------------------------------------------------------------------------------------------------------------------
    41167-21206          K1      Dexatrim Results Eph. Free 60's               [*]        [*]         24     4.88/8.38/13.38
--------------------------------------------------------------------------------------------------------------------------------
    41167-30012          K1      Pamprin Tablets 20 ct                         [*]        [*]         24      3.38/7.25/9.75
--------------------------------------------------------------------------------------------------------------------------------
    41167-52401          K2      Phisoderm Clear Confidence FW w/Pump 6 oz     [*]        [*]         24     7.00/10.00/10.63
--------------------------------------------------------------------------------------------------------------------------------
    41167-53811          K3      Phisoderm Clear Confidence Body Wash 12 oz    [*]        [*]         12      8.38/7.00/9.75
--------------------------------------------------------------------------------------------------------------------------------
    41167-75142          K3      Capzasin- P Creme 1.5 oz                      [*]        [*]         36     6.75/8.69/11.75
--------------------------------------------------------------------------------------------------------------------------------
    41167-77731          K1      Herpecin- L Lip Balm Stick                    [*]        [*]         24      3.88/4.81/6.75
--------------------------------------------------------------------------------------------------------------------------------
    47046-40000          K2      SunSource Melatonex 30 ct                     [*]        [*]         24     4.00/6.00/11.38
--------------------------------------------------------------------------------------------------------------------------------
    47046-43000          K3      SunSource Repose 30 ct                        [*]        [*]         24      8.88/5.88/8.63
--------------------------------------------------------------------------------------------------------------------------------
    47046-66000          K2      SunSource Garlique 60 ct                      [*]        [*]         24     8.63/5.88/11.88
--------------------------------------------------------------------------------------------------------------------------------
    41167-33032          O2      BullFrog For Kids Sunblock 36 SPF 5 oz        [*]        [*]         12      7.00/5.75/8.00
--------------------------------------------------------------------------------------------------------------------------------
    41167-33052          O2      BullFrog Quik Gel Sunblock SPF 36 5 oz        [*]        [*]         12      6.30/5.38/7.81
--------------------------------------------------------------------------------------------------------------------------------
    41167-33058          O2      BullFrog Quik Gel Sports Spray SPF 35 4.7 oz  [*]        [*]         12      7.20/5.30/9.75
--------------------------------------------------------------------------------------------------------------------------------
                               BULLFROG ITEMS AUTHORIZED FOR DECA SUNCARE PROGRAM: MAR. 1 - AUG. 31, 2002. PLEASE KEEP ITEMS
                               IN STOCK DURING THIS PERIOD.

--------------------------------------------------------------------------------------------------------------------------------
* ATTENTION:  DEXATRIM ITEMS SHIP TO  DISTRIBUTOR  IN MASTER CASES,  BUT SHIP TO
COMMISSARIES  IN INNER  PACKS.  ITEM  #20130 & #20430 ARE INNER CASE PACKS OF 6.
ITEM #20139 IS INNER CASE PACKS OF 4.

</TABLE>



<TABLE>
<CAPTION>
<S>     <C>             <C>          <C>                                        <C>          <C>       <C>       <C>
------------------------------------------------------------------------------------------------------------------------------
     Military Resale Group
------------------------------------------------------------------------------------------------------------------------------
                            Chattem Items- DeCA
------------------------------------------------------------------------------------------------------------------------------
   Item/Case UPC      RSL Code   Item Description                            Case weight   Case cube  TIE/ Tier  # to Order
------------------------------------------------------------------------------------------------------------------------------
    41167-00841          K2      Icy Hot Patch                                   3.25       0.75       9/7       6
------------------------------------------------------------------------------------------------------------------------------
    41167-00879          K3      Icy Hot Balm-3.5oz                              7.68       0.29      12/11      5
------------------------------------------------------------------------------------------------------------------------------
    41167-01100          K1      GB Med. Pwdr 10 oz                              19.50      1.03       9/6       7
------------------------------------------------------------------------------------------------------------------------------
    41167-01704          K2      GB Med. Foot Pwdr- 4 oz                         8.50       0.41      15/7       5
------------------------------------------------------------------------------------------------------------------------------
    41167-05010          K2      GB Med. Anti-Itch Crm 1 oz                      3.00       0.18      40/7       5
------------------------------------------------------------------------------------------------------------------------------
    41167-05703          K1      Aspercreme 3 oz                                 19.25      0.06       7/7       7
------------------------------------------------------------------------------------------------------------------------------
    41167-06112          K1      GB Med. Body Lotion 14 oz                       27.00      0.84      10/4       7
------------------------------------------------------------------------------------------------------------------------------
    41167-16013          K1      Flex-All  Reg. Str. Crm 4 oz                    4.22       0.15      39/7       7
------------------------------------------------------------------------------------------------------------------------------
    41167-20130          K2      Dexatrim Natural Green Tea 30's                 8.00       0.73       8/8       1
------------------------------------------------------------------------------------------------------------------------------
    41167-20139          K3      Dexatrim Natural Green Tea 90's                 3.50       0.21      25/9       2
------------------------------------------------------------------------------------------------------------------------------
    41167-20430          K1      Dexatrim Natural Ephedrine Free 30's            8.00       0.73       8/8       1
------------------------------------------------------------------------------------------------------------------------------
    41167-21206          K1      Dexatrim Results Eph. Free 60's                 4.81       0.32      14/9       6
------------------------------------------------------------------------------------------------------------------------------
    41167-30012          K1      Pamprin Tablets 20 ct                           2.00       0.14      25/14      7
------------------------------------------------------------------------------------------------------------------------------
    41167-52401          K2      Phisoderm Clear Confidence FW w/Pump 6 oz       13.75      0.43      16/5       5
------------------------------------------------------------------------------------------------------------------------------
    41167-53811          K3      Phisoderm Clear Confidence Body Wash 12 oz      11.69      0.33      24/4       7
------------------------------------------------------------------------------------------------------------------------------
    41167-75142          K3      Capzasin- P Creme 1.5 oz                        7.00       0.4       17/7       3
------------------------------------------------------------------------------------------------------------------------------
    41167-77731          K1      Herpecin- L Lip Balm Stick                      1.02       0.07      55/12      6
------------------------------------------------------------------------------------------------------------------------------
    47046-40000          K2      SunSource Melatonex 30 ct                       1.44       0.17      28/11      3
------------------------------------------------------------------------------------------------------------------------------
    47046-43000          K3      SunSource Repose 30 ct                          2.63       0.26      34/7       3
------------------------------------------------------------------------------------------------------------------------------
    47046-66000          K2      SunSource Garlique 60 ct                        2.50       0.35      24/5       3
------------------------------------------------------------------------------------------------------------------------------
    41167-33032          O2      BullFrog For Kids Sunblock 36 SPF 5 oz          5.31       0.19      45/8       5
------------------------------------------------------------------------------------------------------------------------------
    41167-33052          O2      BullFrog Quik Gel Sunblock SPF 36 5 oz          4.50       0.15      44/7       5
------------------------------------------------------------------------------------------------------------------------------
    41167-33058          O2      BullFrog Quik Gel Sports Spray SPF 35 4.7 oz    1.06       0.22      35/7       5
------------------------------------------------------------------------------------------------------------------------------
                               Bullfrog items authorized for DeCA Suncare Program: Mar. 1 - Aug. 31, 2002.
                               Please keep items in stock during this period.

------------------------------------------------------------------------------------------------------------------------------
* ATTENTION:  Dexatrim items ship to  distributor  in master cases,  but ship to
commissaries  in inner  packs.  Item  #20130 & #20430 are inner case packs of 6.
Item #20139 is inner case packs of 4.

</TABLE>


<PAGE>