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                                                                Exhibit 10.2(m)

January 3, 2000

Ms. Amy Nenner
8 Lockwood Circle
Westport, CT 06880

Dear Amy:

We are pleased to offer you the position of VP, Human Resources, with Modem
Media . Poppe Tyson, reporting to Robert Allen, President, starting on four
weeks after you resign from your current position, which start date is expected
on or about February 7, 2000.

The following confirms the specific agreements regarding your compensation if
you accept this position of VP, Human Resources with Modem Media . Poppe Tyson:

 .    Your annual base salary on your start date will be $ 180,000.

 .    You will receive a one time sign-on bonus in the amount of $ 65,000. You
     agree if you terminate your employment with Modem Media . Poppe Tyson prior
     to 60 days from the date your employment commences, that you will repay to
     Modem Media the entire amount of the bonus.

 .    The Board has approved a 25,000 stock options. The options will vest over a
     period of three years, with the first 33% vesting one year from the grant
     date, and the remaining vesting scheduled at 33% annually for a period of
     two years thereafter. You will participate in future grants of options to
     be determined by Modem Media management and the Board of Directors. The
     exercise price of the granted options will be the current fair market value
     on your date of grant or your date of hire, which ever occurs later.

 .    If within one (1) year following a Change of Control, your employment is
     terminated involuntarily by Modem Media other than for Cause (as defined
     below) the following shall occur:

          a.  The options granted herein will immediately vest effective upon
              the date of termination.

          b.  If the value of the options granted hereunder at time of such
              involuntary termination does not equal $320,000, then Modem Media
              (and its successors) will reimburse you for the difference between
              the then current value of such options and $320,000. For purposes
              of this paragraph, if you exercise any options before any such
              involuntary termination, the amount you recognized upon exercise
              of such options will be deducted from the amount due to you
              hereunder. In addition, value will be determined by calculating
              the average closing price of the Modem Media's common stock as
              listed on NASDAQ for last 5 trading days prior to such involuntary
              termination.

If your employment is terminated involuntarily by Modem Media other than for
Cause, you will be paid the equivalent of 6 months of your then current base
salary as severance.

For purposes of this letter, "Change of Control" shall mean the occurrence of
any one of the following events: (i) the consummation of a merger or
consolidation of Modem Media with any other corporation, other than a merger or
consolidation which would result in the voting securities of Modem Media
outstanding
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immediately prior thereto continuing to represent (either by remaining
outstanding or by being converted into voting securities of the surviving
entity) at least fifty percent (50%) of the total voting power represented by
the voting securities of Modem Media or such surviving entity outstanding
immediately after such merger or consolidation and (ii) the consummation of the
sale or disposition by Modem Media of all or substantially all of Modem Media's
assets, or (iii) any person (as such term is used in Sections 13(d) of the
Securities Exchange Act of 1934, as amended) becomes the beneficial owner (as
defined in Rule 13d-3 under said Act), directly or indirectly, of securities of
Modem Media representing fifty percent (50%) or more of the total voting power
represented by Modem Media's then outstanding voting securities (excluding any
beneficial owner, as of the date of the grant, of at least 50% of the total
voting power represented by Modem Media's outstanding voting securities).

For purposes of this letter, "Cause" shall mean (A) intentional misconduct in
the performance of duties with Modem Media, (including violation of Modem
Media's policies or agreements relating to noncompetition or confidentiality);
(B) failure (other than due to Disability) to substantially perform the duties
of one's job; (C) engaging in illegal conduct (other than any misdemeanor,
traffic violation or similar misconduct) in connection with the performance of
duties for Modem Media; or (D) commission of a felony.

You will be eligible for a merit bonus that will be calculated using the
standard methods similarly applied to other members of the management team, with
a target of 25% of your annual base salary.  Such bonus is dependent upon your
performance, the overall financial performance of Modem Media, and is at the
discretion of Modem Media's senior management.

You will be eligible for 16 vacation days at the completion of your first year
of employment.  In addition you are eligible for 2 personal days and 2 floating
holidays each year.

Amy, we are looking forward to your joining Modem Media . Poppe Tyson and
playing a key role in our continued success.  Please acknowledge your acceptance
by signing the copy of your offer letter and confidentiality agreement and
returning the documents to me in the enclosed envelope.  If you have any
questions or concerns, please give me a call.


Best Regards,

                                        Accepted By: ____________________

/s/   Peter Massey                      /s/ Amy Nenner

VP, General Manager                     Date:  ____________________________
                                               January 7, 2000