Exhibit 14

                                  Bellon S.A.

                                                                Mr Michel Landel

                                                         Montigny le Bretonneux,
                                                              September 13, 2005


Dear Mr Landel,

You entered into the Group's service on September 1, 1984 and since then you
have carried out a variety of duties, your employment contract being, whenever
necessary, transferred from one company to another with your service record
maintained. You have held a variety of corporate offices within our
subsidiaries; in particular, since June 12, 2003, you have been Chief Operating
Officer of Sodexho Alliance.

The purpose of this letter is to confirm to you the above history of your
employment contract and the terms and conditions applicable to you from
September 1, 2005.

The present letter cancels and replaces all previous contracts and/or agreements
between you and our Company, or Sodexho Alliance or any subsidiary of Sodexho
Alliance.

1.   SERVICE RECORD

For the purpose of assessing the related rights, your service record will be
regarded as running from September 1, 1984, the date on which you joined the
Sodexho Group.

2.   LOCATION AND MOBILITY

You will carry out your duties at the premises of Sodexho Alliance at Montigny
le Bretonneux (France), on the understanding that the nature of your duties
involves frequent travel, both in France and abroad.

3.   COMPENSATION

     3.1. Basic salary

     You will receive  guaranteed  gross  monthly  basic salary of  (euro)49,725
     (forty-nine thousand seven hundred and twenty five euros).

     3.2. 13th month

     You will  receive,  in  addition,  a 13th  month  bonus  paid in  December,
     calculated  on the  basis of your  most  recent  guaranteed  monthly  gross
     salary, and in proportion to your presence during the year in question.


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     3.3. International travel allowance

     In consideration of your  business-related  travel you will receive a daily
     international travel allowance, the terms of which will be set each year by
     separate rider.  For 2005,  taking into account the  anticipated  number of
     days'  foreign  travel,  the  monthly  advance  payment  relating  to  said
     allowance will be (euro)12,800  gross (twelve  thousand eight hundred euros
     gross).

     3.4. Performance-related bonus

     You will receive  each year after  approval of the  financial  statements a
     performance-related  bonus of between 0% and 100% of the  compensation  you
     have  actually  received  during  the  year  (basic  salary,   13th  month,
     international travel allowance).  Said bonus will be allocated on the basis
     of your  achievements  during the year  relative to the targets set for you
     and in proportion to your presence during the year in question.

4.   WORKING HOURS

Because of the nature of your duties as managing executives, the working hours
regulations do not apply to you.

5.   SUPPLEMENTARY WELFARE BENEFITS

You will be affiliated to Axa Assurances as regards supplementary welfare
benefits and to Uniprevoyance as regards top-up reimbursement of medical
expenses on the usual Company terms.

You agree to comply with the health risk prevention policy applicable to Sodexho
Group managers.

6.   PENSION

You will be affiliated to the Mederic Group (CIPC, CIPS) pension fund at 21 rue
Laffitte, 75317 Paris Cedex 09 as regards top-up pension schemes on the usual
Company terms. In addition, you will be covered by the top-up retirement plan
for Sodexho Group managing executives.

7.   COMPANY CAR

You will have use of a Company car on terms dictated by company policy on the
matter. Your use of such vehicle for your personal needs will be declared as a
benefit in kind in accordance with the applicable law.


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8.   CONFIDENTIALITY

During the term of the contract and on fulfilling your duties you will have
access to information and data relating to the company (in particular and
non-exhaustively: its policy, strategies, methods, etc) which will be
communicated to you orally or in writing on all types of media.

All such information will be deemed confidential, and you agree during the term
of the contract and on expiration thereof that said information will be
protected and kept strictly confidential and only disclosed internally to
Sodexho personnel on a need-to-know basis.

All information and copies thereof will remain the property of Sodexho Alliance
and related companies, and must be returned to it immediately on demand.

9.   NON COMPETITION

If you leave our Company at whatever time and for whatever reason, given the
nature of your duties, you agree not to provide your services to any company
liable to compete with the Sodexho Group in any way in any business or country
in which you have been involved in the two years preceding your departure. Such
prohibition applies also to your participation in any capacity in creating such
an enterprise and to your taking a stake therein whether directly or indirectly.

The present non-competition clause will be limited as regards yourself to a
period of three years from your departure.

In consideration of the present clause, you will receive a bonus equal to 1x
your total gross annual salary (basic salary, 13th month, international travel
allowance and most recent performance-related bonus), payable to you in
installments on the following basis:
         - 50% on your departure,
         - 50% at the end of the three years.

The payments will be made only on production, at each installment date, of a
document attesting to the identity and business of your new employer.

In the event of termination of the present contract at the initiative of the
Company for serious or gross misconduct, we reserve the right to release you
from the effects of this clause, thereby rendering null and void and without
object the specified financial consideration, in which case you will be informed
by the Company at the time of your effective departure from the Company.

Any breach of the prohibition on competition, while releasing the Company from
the requirement to pay the financial consideration, would render you liable to
reimburse the Company whatever you had already received in this respect. In
addition, you would become automatically liable to pay a penalty hereby fixed at
three times your total gross annual salary with no need to give formal notice to
cease the competing business and without prejudicing any proceedings that the
Company expressly reserves the right to institute for damages for the loss
suffered and to secure a court order with penalties to cease the competing
business.


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10.  TERM OF THE CONTRACT AND TERMINATION

The present contract is concluded for an indefinite period. It may be ended at
the initiative of either party subject to six months' notice.

If the present contract of employment is terminated at the initiative of the
Company for whatever reason (saving serious or gross misconduct on your part)
and at whatever date, termination compensation of two years' total salary (basic
salary, 13th month, international travel allowance and most recent
performance-related bonus) will be payable to you. It is stipulated that such
termination compensation will be paid over and above the redundancy compensation
payable to you under the collective agreement or by law if you are made
redundant under such circumstances.

The principle and amount of such termination compensation are set in the light
of your level of responsibility and the difficulties you would experience in
finding alternative employment if your contract of employment were terminated by
us.

11.  APPLICABLE COLLECTIVE AGREEMENT

This contract is additionally governed by the National Collective Agreement of
Contract Catering Enterprises and by the agreement on Flexible Working Hours
signed by the employers' association of the Sodexho Group on March 13, 2000.

For the record, I would ask you to kindly return to me the bottom copy of this
letter signed by you and preceded by the words "read and approved".

Yours faithfully,



Sophie Clamens                                       Michel Landel
Chairman of the Management Board

Copy: Payroll - Group Human Resources


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                                   Bellon S.A.


                                                     Mr Michel Landel


                                                     Montigny, September 1, 2005


RIDER TO YOUR CONTRACT OF EMPLOYMENT
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Dear Mr Landel,

Because you perform on our behalf prospection, development or audit assignments
abroad or in the French Overseas Territories, you will receive a daily
international travel allowance, the terms of which applicable from September 1,
2005 are as follows:

The amount of such allowance is set at 1,600 euros. It will be paid to you for
each calendar day spent on assignment abroad, except for days relating to
periodic meetings of an institutional nature or to internal information or
training meetings.

Solely for the purposes of calculating this allowance, the total number of days
abroad is capped at 32 days from September 1, 2005 through December 31, 2005.
Based on your foreign travel diary, you will receive a monthly advance payment
of 12,800 euros over four months.

In order to justify such advance payment, please supply the necessary items to
our Payroll department in December, and in particular a statement of the exact
number of days when you will be on assignment abroad. On consideration of such
statement, an adjustment may be made to your December salary.
In addition, since such allowances are non-taxable, you agree to retain
supporting vouchers for the travel concerned for possible production to the tax
authorities.

Finally, we confirm that said allowance is included in the contributions base
securing your social security cover.

For the record, I would ask you to kindly return to me the bottom copy of this
letter signed by you and preceded by the words "read and approved".

Yours faithfully,



Sophie Clamens                                       Michel Landel

Copy: Payroll - Group Human Resources