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EXHIBIT 10.26    
  


        [HealtheTech LOGO] 


February 8,
2002 


Stephen
E. Webb

4000 Best Road

Larkspur, CO 80118 


Dear
Steve: 


        I
am pleased to offer you a position with HealtheTech, Inc. (the "Company") as a Chief Financial Officer commencing on Monday, February 11, 2002. In this position, you will
receive a monthly salary of $16,666.67, which will be paid bi-weekly in accordance with the Company's normal payroll procedures. This is an exempt position and is located in our Golden, Colorado
headquarters office. As a Company employee, you will also be eligible to receive all employee benefits offered by the Company to its other employees in similar positions. Presently, these benefits
include health, dental and vision insurance, a 401(k) Plan and annual vacation. The Company retains the right to modify or change its benefits and compensation policy from time to time, as it deems
necessary. 


OPTION GRANT  


        It will be recommended to the Company's Board of Directors that you be granted an option to purchase 113,956 shares of Common Stock pursuant to the Company's
Amended and Restated 1998 Stock Plan. This grant is subject to Board approval and shall vest in accordance with the Amended and Restated 1998 Stock Plan. A copy of this Plan is attached for your
reference. 


AT WILL EMPLOYMENT  


        You should be aware that your employment with the Company is for no specified period and constitutes at will employment. As a result, you are free to resign at
any time, for any reason or for no reason. Similarly, the Company is free to conclude its employment relationship with you at any time, with or without cause. 


REQUIRED DOCUMENTATION  


        For purposes of federal immigration law, you will be required to provide to the Company documentary evidence of your identity and eligibility for employment in
the United States. Such documentation must be provided to us within three (3) business days of your date of hire, or our employment relationship with you may be terminated. 


CONFIDENTIAL INFORMATION  


        I have enclosed our standard Employee Confidential Information and Invention Assignment Agreement. If you accept this offer, please simultaneously return to me a
signed copy of that agreement. As an employee of the Company, you will be expected to abide by all the Company's rules, regulations, policies and procedures. A copy of the Company's Employee Handbook
will be provided to you that reflects guidelines for HealtheTech employees. 


        To
indicate your acceptance of this offer, please sign and date this letter in the space provided below and return it to me. A duplicate original is enclosed for your records. This
letter, along with the agreement relating to confidentiality and proprietary rights between you and the Company, set forth the terms of your employment with the Company and supersede any prior
representations or agreements, whether written or oral. This letter may not be modified or amended except by a written agreement, signed by the undersigned Company and by you. 


        This
offer of employment expires ten (10) calendar days from the date of this letter unless extended in writing by the undersigned, or accepted by you in writing, prior to
expiration. 





 



        We
look forward to working with you at the Company. 


Sincerely,



/s/  JAMES R. MAULT     

James R. Mault, M.D.

Chief Executive Officer 


Accepted
and agreed to this 11 day of Feb, 2002, by: 



	

Signature	
 	

/s/  STEPHEN E. WEBB      
 Stephen E. Webb





Enclosures:

Duplication offer letter;

Employee Confidential Information and Invention Assignment Agreement; and

HealtheTech Amended and Restated 1998 Stock Plan 


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EXHIBIT 10.26