EXHIBIT 10(d)
February 10, 1999



Mr. Terence W. Tsang
14309 Autumn Hill Lane
Chino Hills, California  91709

Re:  Employment at Ashworth, Inc.

Dear Terence:

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:

12.  Position; Reporting; Commencement.  The initial position
     shall be Chief Financial Officer and you shall initially report
     to Randall Herrel in his position of President / CEO.  You shall
     commence employment on or before March 15, 1999.  As CFO, you
     will be a member of the Operating Committee and an Executive
     Officer of the Corporation.  As such, you will be responsible
     for Investor Relations, Human Resources and the Finance &
     Accounting department, domestically and internationally.  These
     responsibilities include, but are not limited to, financial and
     SEC reporting requirements, financial planning and budgeting.
     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.

13.  Base Salary; Reviews.  You will receive an annual salary of
     $200,000.00, less applicable withholding and deductions, which
     is payable bi-weekly on Fridays.  Employees are generally given
     performance reviews in or about October of each year.

14.  Starting Bonus.  You will receive a bonus of $5,000.00 upon
     commencement of employment.

15.  Stock Options. On the day your employment commences under
     this agreement, the Company will grant you 60,000 options to
     purchase shares of the Company's common stock at an exercise
     price equal to the closing share price that same day.  The total
     options (60,000) will vest over a three year period, i.e.,
     20,000 vesting on March 15, 2000; 20,000 vesting March 15, 2001;
     and 20,000 vesting  March 15, 2002.  Options will be exercisable
     for a five year period from the vesting date.

16.  Relocation Allowances.  You will receive reimbursement, not
     to exceed $2,000.00, for your moving expenses to relocate.  In
     addition, you will receive a lodging allowance not to exceed a
     total of $3,000.00. This is not a taxable item provided that
     original receipts are submitted to the Accounts Payable
     Department.

17.  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.

18.  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 May 1, 1999.  The Company reserves the right
     to change, modify or eliminate such benefits or coverages in its
     discretion.

19.  Business Expenses and Mileage Reimbursement.  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.

20.  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.

21.  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 without cause, the Company agrees to pay you a
     severance package equal to six months of your base salary 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
Randall Herrel
President / CEO

ACCEPTED AND AGREED TO THIS
11th DAY OF February, 1999



/s/ Terence W. Tsang
Terence W. Tsang