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                                                                  EXHIBIT 10.60

                                 FIRST ALERT

                          MANAGEMENT INCENTIVE PLAN


1.      PURPOSE

        The First Alert Management Incentive Plan (the "Plan") is established   
        to provide key employees of the Company (as hereinafter defined) the
        opportunity to increase their compensation based on the performance of
        the Company and, in some cases, the achievement of Participants' (as
        hereinafter defined) individual goals and objectives.  This Plan is
        intended to directly link key employee compensation to the performance
        of the Company and creation of value for the Company's stockholders.

2.      DEFINITIONS

        2.1     "Company" means First Alert, Inc., BRK Brands, Inc., both 
                Delaware corporations, and their respective subsidiaries.

        2.2     "Incentive" means the total incentive payment a Participant may
                earn under the Plan each year based upon both corporate
                objectives and individual objectives, if applicable, established
                pursuant to the Plan.

        2.3     "Participant" means an employee of the Company selected to
                participate in the Plan.

        2.4     "Level of Participation" means the overall range of the 
                potential Incentive a Participant may earn under the Plan, 
                based upon the management group of which the Participant is a 
                member, which range includes (i) a "target" level (that may be 
                earned if the Company achieves its operating plan for the year 
                and the individual objectives of the Participant are fully 
                achieved, if applicable) and (ii) a "maximum" level (that may 
                not be exceeded).

        2.5     "EBIDAT" means earnings before interest, depreciation, 
                amortization, and taxes (which is a widely accepted financial   
                indicator of a business' ability to service and/or incur debt)
                for a Plan year as determined by the Compensation Committee, or
                alternatively the full Board of Directors, of First Alert, Inc.
                and on which a percentage of the Plan's corporate objectives is
                based.

        2.6     "Cash Flow" means the reduction in borrowing under the 
                Company's credit facilities net of overnight cash investment    
                and cash balances as determined by the Compensation Committee,
                or alternatively the full Board of Directors, of First Alert,
                Inc. and on which a percentage of the Plan's corporate
                objectives is based.






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        2.7     "Percentage Weight" means the percentage of total Incentive     
                dependent upon each of (i) corporate objectives for the
                determination of the corporate performance and (ii) personal
                objectives for the determination of the individual performance,
                if applicable.  The sum of the Percentage Weight for the two
                types of objectives shall equal 100%.

        2.8     "Hire Date" means the date on which a Participant commences
                employment with the Company.

        2.9     "Termination Date" means the date on which a Participant
                terminates employment with the Company.

3.      ELIGIBILITY AND PARTICIPATION

        3.1     A separate incentive program has been established by the        
                Company for the Chairman of the Board and the President and
                Chief Executive Officer, therefore they are not Participants in
                this Plan.

        3.2     Employees eligible for Incentives under the Plan will be        
                limited to those key employees of the Company who, in the sole
                judgment and discretion of the Company, are deemed to be in a
                position that has a significant impact on the overall
                performance of the Company. Notwithstanding an employee's
                salary grade, position or title, participation in the Plan and
                any Participant's Level of Participation under the Plan shall
                be determined in the sole judgment and discretion of the
                Company.

        3.3     A Participant's Level of Participation shall not exceed the     
                following percentage of the Participant's base salary unless
                otherwise determined by the Compensation Committee, or
                alternatively the full Board of Directors, of First Alert, Inc.
                or the Board of Directors of the Participant's employer:

<TABLE>
<CAPTION>
                           Levels of Participation
                           -----------------------

        Key Employee             Target Level              Maximum Level     
        Group                    of Participation          of Participation  
        --------                 ----------------          ----------------  
        <S>                          <C>                     <C>          
        Vice President and              30%                      60%         
        other specific key                                                   
        executives selected to                                               
        participate at this level                                            
                                                                             
        Director, Senior                                                     
        or General Manager,                                          
        Managing Director               20%                      40%         
                                                                             
        First-Level Manager             10%                      20%         
</TABLE>





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                A Participant's maximum Level of Participation times his/her    
                base salary as of December 31, i.e.  the end, of each Plan year
                times the other factors set forth in Section 5 of the Plan
                represents the maximum Incentive a Participant may receive in
                that year.

        3.4     Employees hired by January 1 of each Plan year are eligible to  
                be a Participant (if designated as such in accordance with the
                Plan) for full-year participation.

        3.5     Employees hired after January 1 but prior to October 1 of each  
                Plan year are eligible to be a Participant (if designated as
                such in accordance with the Plan) on the first day of the
                calendar quarter following their Hire Date.  Any earned
                Incentive for such Participant will be calculated on a pro rata
                basis for the portion of the year the employee was a
                Participant.

        3.6     Employees newly employed or promoted between October 1 and      
                December 31 of each Plan year and having, as a result of such
                employment or promotion, a position which might be expected to
                result in that employee being designated a Participant shall
                not be eligible to participate in the Plan until the following
                year and until so designated.

4.      ADMINISTRATION OF THE PLAN

        4.1     The Compensation Committee, or alternatively the full Board of  
                Directors, of First Alert, Inc. will have full and final
                authority to prescribe, amend and rescind rules and regulations
                relating to the administration of the Plan; to interpret the
                Plan and the rules and regulations applicable thereto; and to
                make all other determinations deemed necessary or advisable for
                the administration of the Plan.  Such administrative action
                will be conclusive and binding on all parties in interest. 

        4.2     For each fiscal year for which this Plan is in effect, the      
                Company shall determine, and shall notify Participants of (i)
                EBIDAT, cash flow, earnings per share or other financial
                performance criteria which are established as corporate
                objectives for that year under the Plan, (ii) assigned
                Percentage Weights for corporate and individual objectives to
                the extent pertinent and (iii) their Level of Participation.

5.      AWARD DETERMINATION

        5.1     The Percentage Weights assigned to the corporate and individual
                objectives for various key employee groups under the Plan shall
                be as follows:





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<TABLE>
<CAPTION>
                              Percentage Weights
                              ------------------
                                                                                                
        Key Employee                        Corporate        Individual                               
        Group                               Objectives       Objectives                         
        -----                               ----------       ----------                         
        <S>                                 <C>               <C>    
        Vice President                       100%                  0%      
                                                                                                
        Managing Director,                  33.3%               66.7%      
        General Manager                                                                         
                                                                                                
        Senior Manager,                                                                         
        Director,                                                                               
        First-Level Manager                   50%                 50%      
</TABLE>


        5.2     Subject to the provisions of Section 7 below, the portion of    
                Incentive which may be earned, based upon corporate objectives,
                shall be the sum of the products of the following calculation
                for each such objective: the product of the target Level of
                Participation, times base salary on the last day of the Plan
                year, times the Percentage Weight of the portion of Incentive
                based upon corporate objectives, times the weighted average of
                the rating factor attainment of each corporate objective, times
                any relative weighting factor assigned to each corporate
                objective.

        5.3     Subject to the provisions of Section 7 below, the portion of    
                Incentive which may be earned, based upon individual objectives,
                (operating unit objectives for Participants in BRK Brands, Inc.
                subsidiaries) which have been approved in advance by the
                Participant's direct supervisor, shall be the product of the
                target Level of Participation, times base salary on the last day
                of the Plan year, times the Percentage Weight of the portion of
                Incentive based upon individual objectives, times the weighted
                average of the rating factor attainment of the individual
                objectives.

        5.4     Subject to the provisions of Section 7 below, the total 
                Incentive which may be earned is the sum of the amounts 
                determined under paragraphs 5.2 and 5.3 above.

6.      ATTAINMENT RATINGS

        Attainment ratings for corporate objectives shall be determined in      
        accordance with the following schedule and shall be based on the audited
        financial statements of First Alert, Inc. and the ratings, rating
        factors, and corporate financial objectives which are either set forth
        herein or attached to this Plan as an exhibit and designated as
        applicable to the 1997 Plan year.  For future Plan years, such
        attainment ratings for corporate objectives shall be determined in
        accordance with ratings, rating factors, and





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        corporate financial objectives set forth on an exhibit designated as    
        applicable to a particular Plan year and attached hereto, after such
        exhibit has been approved by the Compensation Committee, or
        alternatively the full Board of Directors, of First Alert, Inc. 
        Attainment ratings for individual objectives shall be determined in
        accordance with the following schedule and shall be based upon the
        evaluation of the Participant's direct supervisor of the extent to
        which such objectives were attained.  The following attainment rating
        schedule shall be reviewed and re-established or revised year to year
        by the Compensation Committee, or alternatively the full Board of
        Directors, of First Alert, Inc.:

                              Attainment Ratings
                              ------------------
                                 5 = Maximum
                                 4
                                 3 = Target
                                 2
                                 1 = Minimum

        If any of the attainment ratings for any Plan year, whether for         
        corporate or individual objectives, fall between the minimum and target
        or the target and maximum figures, the attainment rating shall be
        computed on a straight-line basis between the minimum and target or the
        target and maximum, as appropriate.

7.      MINIMUM BONUS

        Total weighted average attainment ratings of the corporate objectives   
        and individual objectives of any Participant for any Plan year must be
        equal to two (2) as a condition precedent to any Incentive being earned
        by any Participant, whether based upon corporate or individual
        objectives.

8.      DISTRIBUTION OF INCENTIVE

        Incentives shall be distributed to each Participant in a lump sum as    
        soon as practicable after the audit of the First Alert, Inc. financial
        statements for the Plan year is completed.

9.      TERMINATION OF EMPLOYMENT

        A Participant who voluntarily or involuntarily leaves the employ of     
        the Company during or after a Plan year, but before the distribution of
        the Incentive for that year, shall forfeit any right to any portion of
        the Incentive for that year, unless (i) such Participant dies after the
        end of a Plan year for which an Incentive has been determined to be due
        under the Plan but before receipt of the Incentive award, in which case
        Section 15 applies, (ii) there has been a "change in control" of the
        Company, in which case Section 16 applies or (iii) the Compensation
        Committee, or alternatively the full Board of Directors, of First
        Alert, Inc. in their absolute discretion, shall decide otherwise (such
        as in the case of death or retirement in the course of a





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        Plan year).  Any partial or pro rata Incentive awarded pursuant to this 
        Section shall be paid when all other Incentives are paid for the Plan
        year.

10.     FORFEITURE OF AWARDS

        10.1    Unpaid awards to a Participant may be forfeited, in whole or    
                in part, by action of the Compensation Committee, or
                alternatively by the full Board of Directors, of First Alert,
                Inc., upon a finding that a Participant has at any time
                misappropriated assets of the Company or any other person or
                entity on whose behalf the Company acts in a fiduciary
                capacity.  A forfeiture under this paragraph may occur on
                account of a misappropriation which occurred prior to the
                Participant's termination of service with the Company
                regardless of whether the termination of service resulted from
                such misappropriation, or after such termination of service.

        10.2    An employee selected to be a Participant in any year may be     
                removed as a Participant during that year if he/she is demoted
                to a position that, in the opinion of the Compensation
                Committee, or alternatively the full Board of Directors, of
                First Alert, Inc. or the Board of Directors of the
                Participant's employer, does not qualify for participation in
                the Plan and shall then forfeit any portion of the Incentive
                for that year.

11.     AMENDMENT, SUSPENSION, OR TERMINATION OF THE PLAN

        The Compensation Committee, or alternatively the full Board of 
        Directors, of First Alert, Inc. may, at any time, amend, suspend, or
        terminate the Plan.

12.     CHANGES TO ATTAINMENT RATINGS

        The Compensation Committee, or alternatively the full Board of 
        Directors, of First Alert, Inc., may at any time prior to the final
        determination of Incentives change the attainment ratings for corporate
        objective achievement if, in its judgment, such change is desirable in
        the interests of equitable treatment of the Participants and the
        Company as a result of extraordinary or non-recurring events, changes
        in applicable accounting rules or principles, changes in the Company's
        method of accounting, changes in applicable law, changes due to
        consolidation, acquisitions, reorganization, stock split or stock
        dividends, combination of shares or other changes in the corporate
        structure or shares, or any other change of a similar nature to any of
        the foregoing.

13.     FUNDING OF PLAN

        Any Incentive to be granted under the Plan constitutes a general claim  
        against the Participant's employer.  Such Incentive shall not be funded
        through a trust or special segregated assets of the Company.





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14.     WITHHOLDING TAX

        The Company shall have the right to withhold with respect to any        
        payments made to Participants under the Plan any taxes required by law
        to be withheld because of such payments.

15.     DEATH BEFORE DISBURSEMENT

        If a Participant dies before receipt of an Incentive award which has    
        been determined to be due under the Plan, the amount due will be paid
        in a lump sum to the Participant's designated beneficiaries on file
        with the Company or, in the absence of such designation, to his/her
        estate.

16.     CHANGE IN CONTROL

        If, prior to determination or payment of Incentive awards for a
        particular Plan year, a Participant is terminated by the Company after
        a "change in control" of the Company (as that term is used in the proxy
        rules of the Securities and Exchange Commission adopted pursuant to the
        Securities Exchange Act of 1934, as amended), such Participant shall be
        entitled to a full or partial Incentive award for such Plan year, if
        otherwise due in accordance with Section 5, based upon the
        Participant's base salary on the last day of his/her employment and the
        portion of the Plan year for which the Participant was so employed.

17.     NON-ASSIGNABILITY

        A Participant's Incentive under the Plan shall not (otherwise than by   
        will or the laws of descent and distribution) be subject in any manner
        to anticipation, alienation, sale, transfer, assignment, pledge,
        encumbrance, or charge, and any attempt to so anticipate, alienate,
        sell, transfer, assign, pledge, encumber, or charge the same shall be
        null and void; nor shall any such Incentive be liable for, or subject
        to, the debts, contracts, liabilities or torts of the Participant (or
        his/her beneficiary) entitled to such Incentive.

18.     GOVERNING LAW

        This Plan and all actions taken hereunder shall be governed by the laws
        of the State of Delaware.

19.     RIGHTS TO CONTINUED EMPLOYMENT

        The Plan shall not in any way grant any rights to any Participant to    
        continued employment by the Company and the Company shall maintain any
        rights it might otherwise have to terminate the employment of any
        Participant.





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20.     EFFECTIVE DATE

        This Plan shall be effective for the Company's 1997 fiscal year and for 
        each fiscal year of the Company thereafter, beginning January 1 and
        ending December 31, which shall also be the Plan year, unless either
        the fiscal or Plan year is determined to be otherwise by the
        Compensation Committee, or alternatively the full Board of Directors,
        of First Alert, Inc.

21.     EFFECT ON BENEFIT PLANS

        The payment of an Incentive to a Participant actively employed by the   
        Company at the time of payment under the terms of the Plan will be
        considered compensation for the purpose of determining benefits
        available under any Company Pension Program, Retirement Savings
        Program, or any other employee benefit program where the benefit or any
        other aspect of the program is based upon employee compensation.





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                                                                    1997 Exhibit

                              FIRST ALERT, INC.
                          MANAGEMENT INCENTIVE PLAN


               Corporate Objectives, Ratings and Rating Factors


<TABLE>
<CAPTION>
        (in millions)
        -------------
EBIDAT                CASH FLOW            RATING           RATING FACTOR
------                ---------            ------           -------------
<S>                   <C>                  <C>                <C>
$15.7                  $18.0                  5                  2.0
 13.7                   15.0                  4                  1.5
 11.7                   12.0                  3                  1.0
  9.7                    9.0                  2                   .5
  7.7                    6.0                  1                    0
</TABLE>


EBIDAT shall be weighted at 75% of the corporate objective portion of the
Incentive.

Cash Flow shall be weighted at 25% of the corporate objective portion of the
Incentive.





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