EXHIBIT 10.183

                FIRST AMENDMENT TO AMENDED AND RESTATED AGREEMENT

         THIS FIRST AMENDMENT to the Amended and Restated Agreement (the
"Amendment") is entered into as of September 30, 1999, by and between CATALINA
LIGHTING, INC., a Florida corporation (the "Company") and Thomas M. Bluth (the
"Employee").

                                    RECITALS:

         A. The Company and the Employee entered into an Agreement, dated May 7,
1998, which was subsequently amended by addendum dated March 3, 1999, and then
amended and restated on July 26, 1999, to provide for severance benefits to the
Employee (collectively, the "Agreement").

         B. The Company and the Employee wish to enter into this First Amendment
in order to further amend the terms of the Agreement.

1. A new Section 10 shall be added to the Agreement to read as follows:

                  "10. CERTAIN REDUCTION OF PAYMENTS BY THE COMPANY.

                           (a). Anything in this Agreement to the contrary
                  notwithstanding, in the event it shall be determined that any
                  payment or distribution by the Company to or for the benefit
                  of the Employee, whether paid or payable or distributed or
                  distributable pursuant to the terms of this Agreement or
                  otherwise (a "Payment"), would be nondeductible by the Company
                  for Federal income tax purposes because of Section 280G of the
                  Code, then the aggregate present value of amounts payable or
                  distributable to or for the benefit of the Employee pursuant
                  to this Agreement (such payments or distributions pursuant to
                  this Agreement are hereinafter referred to as "Agreement
                  Payments") shall be reduced to the Reduced Amount. The
                  "Reduced Amount" shall be an amount expressed in present value
                  which maximizes the aggregate present value of Agreement
                  Payments without causing any Payment to be nondeductible by
                  the Company because of Section 280G of the Code. For purposes
                  of this Section 10, present value shall be determined in
                  accordance with Section 280G(d)(4) of the Code. For purposes
                  of this Section 10, the terms "Payment" and "Agreement
                  Payments" shall not include any payments required to be made
                  to the Employee pursuant to the Consulting Agreement (as
                  defined in Section 10 hereof), and any payments pursuant to
                  the Consulting Agreement shall be disregarded in making any
                  determinations, and thus shall not be subject to any
                  reductions or cause any Payments to be reduced, pursuant to
                  this Section 10.

                           (b) All determinations required to be made under this
                  Section 10 shall be made by Deloitte & Touche LLP or, at the
                  Company's option, any other nationally

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                  recognized firm of independent public accountants selected by
                  the Employee and approved by the Company, which approval shall
                  not be unreasonably withheld or delayed (the "Accounting
                  Firm"), which shall provide detailed supporting calculations
                  both to the Company and the Employee of the date on which the
                  Acquisition of Control occurs or such other time as is
                  requested by the Company. Any such determination by the
                  Accounting Firm shall be binding upon the Company and the
                  Employee. The Employee shall determine which and how much of
                  the Payments shall be eliminated or reduced consistent with
                  the requirements of this Section 10, provided that, if the
                  Employee does not make such determination within ten business
                  days of the receipt of the calculations made by the Accounting
                  Firm, the Company shall elect which and how much of the
                  Payments shall be eliminated or reduced and shall notify the
                  Employee promptly of such election. All fees and expenses of
                  the Accounting Firm incurred in connection with the
                  determinations contemplated by this Section 10 shall be borne
                  by the Company."

2. In all other respects, the Agreement shall remain unchanged by this
Amendment.

         IN WITNESS WHEREOF, the Company and the Employee have caused this
instrument to be executed the day and year first above written.

                                     CATALINA LIGHTING, INC., a Florida
                                     corporation

Dated: 10/1/99                       By: /s/ ROBERT HERSH
                                     -------------------------------------------
                                     Robert Hersh, Chairman, President and Chief
                                     Executive Officer

                                     EMPLOYEE:

                                     /s/ THOMAS M. BLUTH
                                     -------------------------------------------
                                     THOMAS M. BLUTH

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