EXHIBIT 10(c)
February 25, 1999



Ms. Gabrielle Sampietro
929 Park Avenue
New York, New York  10028

Re:  Employment at Ashworth, Inc.

Dear Gabrielle:

In accordance with our recent discussions, we are pleased to
confirm our offer to you of a position with Ashworth, Inc. (the
"Company") upon the following terms and conditions:

1.   Position; Reporting; Commencement.  The position shall be
     Vice President of Operations, initially responsible for
     sourcing, production and development and you shall report to
     Randall Herrel in his position of President / CEO.  You shall
     commence employment on March 2, 1999.  You will be required to
     observe the Company's personnel and business policies and
     procedures as they are in effect from time to time.  In the
     event of any conflict, the terms of this letter will control.

2.   Base Salary; Reviews.  You will receive an annual salary of
     $160,000.00, less applicable withholding and deductions, which
     is payable bi-weekly on Fridays.  Employees are generally given
     performance reviews on or about October of each year.

3.   Bonus Program.  You have an opportunity to receive a bonus
     of $25,000 based on reasonable objectives.  For 1999, these
     objectives will be outlined within 30 days.  For 2000 and
     thereafter, they will be agreed upon on an annual basis, which
     will include gross margin targets and reducing potential excess
     inventory through buying more accurately.

4.   Stock Options. The Company will grant you 30,000 options to
     purchase shares of the Company's common stock at an exercise
     price equal to the closing share price the day before your
     employment commences.  The options will vest over a three year
     period, i.e., 10,000 vesting on March 2, 2000; 10,000 vesting
     March 2, 2001; and 10,000 vesting March 2, 2002. Options will be
     exercisable for a period of time from the vesting date as
     defined by the Company's Stock Option Plan.

5.   Lodging/Travel Allowance.  You will receive a lodging
     and/or travel allowance of $1,600.00 per month for a period not
     to exceed nine months.  This is not a taxable item provided that
     original receipts are submitted to the Accounts Payable
     Department each month.


6.   Relocation Allowance.  You will receive reimbursement for
     moving expenses not to exceed $15,000.00.  In addition, the
     Company will provide four one-way coach class tickets to
     relocate your family in the summer of 1999.  These expenses will
     not be taxable provided that you submit original receipts to the
     Accounts Payable Department.


     If you voluntarily resign from the Company within the first
     year of employment, you agree to reimburse the Company for
     the moving expenses incurred on your behalf.  If you are
     terminated in less than two years, you will receive a
     similar allowance, not to exceed $15,000.00 to enable you
     to move back East.

7.   Savings Plan.  You will be eligible to participate in the
     Company's 401(k) Plan at the first entry date following the
     completion of six months continuous employment with the Company.
     Under the current provisions, you will be eligible as of January
     1, 2000.

8.   Insurance Benefits.  The Company will provide you with
     coverage under its group medical, dental, life and long-term
     disability policies as more specifically described in the group
     insurance materials which will be provided to you upon your
     commencement of employment.  The cost of the medical and dental
     coverage will be shared between you and the Company, depending
     on your plan and coverage elections.  Your insurance program
     will be effective April 1, 1999.  The Company reserves the right
     to change, modify or eliminate such benefits or coverages in its
     discretion.


9.   Business Expenses and Auto Allowance.  You will receive
     reimbursement for normal, ordinary and reasonable business
     expenses upon your submission of receipts substantiating the
     expenses claimed in accordance with Company policy.  In
     addition, you will receive an auto allowance of $350.00 per
     month.  This is a taxable fringe benefit which will be paid bi-
     weekly with you regular payroll.


10.  Confidentiality; Use of Licensed Software; Solicitation of
     Employees; Return of Property; Termination.  You acknowledge
     that, in the course of your employment with the Company, you
     will have access to confidential information concerning the
     organization and functioning of the business of the Company, and
     that such information is a valuable trade secret and the sole
     property of the Company.  Accordingly, except as required by
     law, legal process, or in connection with any litigation between
     the parties hereto with respect to matters arising out of this
     agreement, you agree that you will not, at any time during your
     employment with the Company or after such employment, whether
     such employment is terminated as a result of your resignation or
     discharge, disclose or furnish any such information to any
     person other than an officer of the Company, and you will make
     no use of any such information for your personal benefit.


     The Company licenses the use of computer software from a
     variety of outside companies and, unless authorized by the
     software developer, does not have the right to reproduce
     it.  You may use software only in accordance with the
     license agreement, whether on local area networks or on
     multiple machines.  If you learn of any misuse of software
     or related documentation within the Company, you must
     notify your department manager.  If you make, acquire or
     use unauthorized copies of such computer software, you
     shall be disciplined as appropriate under the
     circumstances.  Such discipline may include termination.

     You agree that for a period of two years from the date of
     voluntary or involuntary termination, you will not solicit
     on your behalf, or on behalf of a third party, any then
     current employee of the Company, to leave his or her
     employment with the Company for employment with another
     employer.

     You further agree that in the event of such termination,
     whether voluntary or involuntary, you will not remove from
     the offices of the Company any personal property that does
     not rightfully and legally belong to you and that you will
     return on the date of your said termination, to an
     authorized representative of the Company, any and all
     property belonging to the Company.  You also agree that you
     will provide passwords on request for personal computer
     files.

11.  At-Will Employment.  You understand and agree that you are
     being employed for an unspecified term and that this is an "at-
     will" employment relationship.  This means that either you or
     the Company may terminate your employment at will at any time
     with or without cause or notice.  If the Company terminates your
     employment for any reason other than gross negligence or
     misconduct, the Company agrees to pay you a severance package
     equal to six months of your base salary plus the pro-rata bonus
     for the year at the time of termination.  This at-will aspect of
     your employment, which includes the right of the Company to
     transfer, discipline, demote and/or reassign, may not be
     modified, amended or rescinded except by an individual written
     agreement signed by both you and the Company's President.  This
     letter sets forth the entire agreement between the parties and
     there are no prior or contemporaneous representations, promises
     or conditions, whether oral or written, to the contrary.


This offer of employment is contingent upon the satisfactory
completion of a background check, verifying that the information
provided by you on your application and resume is accurate and
correct.  The Company reserves the right to withdraw an offer of
employment, or to terminate employment, at any time based on
information arising from the background check.

If you are in agreement with the terms of this letter, please
sign and return one copy of the enclosed letter to the Human
Resource Department to effect the commencement of your
employment.  Please call if you have any questions or problems.

Sincerely,



/s/ Randall L. Herrel, Sr.
Randall L. Herrel, Sr.
President / CEO

ACCEPTED AND AGREED TO THIS
30th DAY OF March, 1999



/s/ Gabrielle Sampietro
Gabrielle Sampietro