Document:

Exhibit 10.56

                               CELGENE CORPORATION
              MANAGEMENT INCENTIVE PLAN (MIP) AND PERFORMANCE PLAN
                                 PLAN YEAR 2006

INTERPRETATION
--------------

This Plan document, which is voluntarily established by the Company, exclusively
applies in respect of the MIP and Performance Plan in Plan Year 2006, which runs
from 1 January to 31 December 2006.  This Plan will expire at the end of 2006. A
new plan, if any, may be issued for each year in which the MIP  operates,  which
may contain different terms,  including but not limited to different terms as to
criteria  weighting  and/or  levels of Target Bonus as set out in Appendix 2. In
the  absence  of a new Plan,  no plan will apply and the  employees  will not be
entitled  to  any  bonus  or  incentive  payment  during  the  subsequent  year.
Therefore,  this  Plan  does not  create  any  vested  rights  for the  eligible
employees  to receive any similar  payments in the future even if such  payments
have been  granted  repeatedly  in the past.  This Plan is issued by Celgene (as
defined below).

In this Plan document, the following terms are defined as follows:

"CELGENE" or "THE COMPANY" means, in respect of the employee, his or her Celgene
Group employer as listed in Appendix 1.

"ACTIVE EMPLOYEE" refers to an employee whilst in Active Employment.

"ACTIVE  EMPLOYMENT"  means  remunerated  performance of work duties for Celgene
and, to avoid doubt,  does not include sick leave,  family leave or other leaves
of absence whether remunerated or otherwise.

"CELGENE GROUP" means Celgene Corporation and its subsidiaries.

"EXECUTIVE  TEAM"  means  Celgene  Group's  Chief  Executive  Officer  and Chief
Operating Officer.

"PLAN YEAR" means 1 January to 31 December 2006.

PURPOSE
-------

The purpose of the Celgene  Management  Incentive Plan the ("MIP" or the "Plan")
is to annually  drive the  attainment of key,  quantifiable,  objectives,  while
rewarding  performance  based  upon  the  achievement  of those  key  objectives
critical to the success of the Celgene Group.  It also aims to assist Celgene in
motivating and retaining key staff.

ELIGIBILITY
-----------

Celgene  employees  in  positions  Salary  Grades 8 and higher are  eligible  to
participate in the  Management  Incentive Plan ("MIP" or the "PLAN") (other than
employees  who  participate  in Sales  Bonus  Programs).  Employment  must  have

                                       1
<PAGE>

commenced  on or before  November  1st of the Plan Year and an employee  must be
Actively  Employed  through December 31st of the Plan Year to participate in the
program as specified in further  detail below.  Employees who are  terminated by
the Company with or without  cause or who  voluntarily  resign prior to December
31st of the Plan Year will not be entitled to any pro-rated bonus amount for the
Plan  Year,  except as  otherwise  expressly  foreseen  in this  Plan  document.
Employees  employed in salary  grades 8 and higher who are on approved  Leave of
Absence  (LOA),  and  employees  who retire during the Plan Year are eligible to
participate  on the  basis  set  out in the  "Award  Payment"  section  of  this
document.

OBJECTIVES
----------

The 2006  achievements  of employees  who  participate  in the MIP are measured,
assessed and scored against key corporate,  division and individual  objectives.
Objectives  used to  measure  performance  are those that  ultimately  drive the
achievement of our financial and business performance. Individual objectives are
set by Celgene following  discussion between the employee and his or her manager
and  following  approval by the  manager's  own  manager.  Corporate  (including
divisional)  objectives are set by the Executive Team subject to the approval of
the Board of Directors of Celgene Corporation.

PLAN FEATURES
-------------

The plan is  designed  to reward  employees  with a cash  bonus  based  upon the
achievement of objectives established at around the start of the Plan Year.

Participation  is determined  on the basis of an  employee's  position and grade
within the  organization,  and payout is then  determined by the  employee's MIP
score and the corporate  (including  divisional  scores).  The 2006 Bonus Target
structure is set out at Appendix 2.

Employees'  bonus  payouts may be higher or lower than their Bonus Target as set
out in  Appendix 2, based on  individual  MIP scores and  business  performance.
Individual MIP scores and business  achievements  above 100% will translate into
MIP payouts greater than target,  just as scores and achievements that are lower
will result in lower than target payouts.  Refer to the "Award Payment"  section
of this document for examples.

Maximum gross amount of the total bonus payout under the Plan for this Plan Year
is 200% of Bonus Target  (calculated  as a percentage of the  applicable  annual
base salary as indicated hereafter).

CORPORATE AND INTERNATIONAL POSITIONS

The Bonus  Target is  further  broken  down into two  components  for  corporate
positions.  Corporate  positions are  classified as those  positions in which an
employee provides services that can impact the wider Celgene Group rather than a
single specific division.

                                       2
<PAGE>

------------- ------------------- -------------------
    GRADE          WEIGHT OF           WEIGHT OF
                   CORPORATE           INDIVIDUAL
                   OBJECTIVES          OBJECTIVES

------------- ------------------- -------------------
     8               60%                 40%
------------- ------------------- -------------------
     9               60%                 40%
------------- ------------------- -------------------
     10              60%                 40%
------------- ------------------- -------------------
     11              70%                 30%
------------- ------------------- -------------------
     12              70%                 30%
------------- ------------------- -------------------
     13              70%                 30%
------------- ------------------- -------------------
     14              70%                 30%
------------- ------------------- -------------------
     15              70%                 30%
------------- ------------------- -------------------
     G               80%                 20%
------------- ------------------- -------------------
     F               80%                 20%
------------- ------------------- -------------------
     E               80%                 20%
------------- ------------------- -------------------
     D               80%                 20%
------------- ------------------- -------------------

The weightings  above reflect the principle that the greater impact the employee
may potentially  have on achieving the corporate goal, the greater the weighting
will be placed on corporate objectives.

DIVISIONAL POSITIONS (INCLUDING SAN DIEGO AND CCT)

Divisional  positions  are  classified  as those  positions in which an employee
provides  services that primarily impact upon a specific division rather than to
the  Celgene  Group as a whole.  Divisional  employees  will be  measured on the
achievement of the  divisional  objectives in the division to which they provide
services,   together  with   achievements   against   corporate  and  individual
objectives.

The weighting of the  individual  element  remains the same as for the corporate
positions,  but the  corporate  element in the  divisional  positions is further
divided  into  Corporate  and  Division  objectives.   The  weighting  of  these
objectives depends on individual grade, as set out below.

------------- ----------------- ----------------- -----------------
GRADE         WEIGHT OF         WEIGHT OF         WEIGHT OF
              CORPORATE         DIVISION          INDIVIDUAL
              OBJECTIVES        OBJECTIVES        OBJECTIVES

------------- ----------------- ----------------- -----------------
     8              30%               30%               40%
------------- ----------------- ----------------- -----------------
     9              35%               25%               40%
------------- ----------------- ----------------- -----------------
     10             35%               25%               40%
------------- ----------------- ----------------- -----------------
     11             35%               25%               40%
------------- ----------------- ----------------- -----------------
     12             40%               30%               30%
------------- ----------------- ----------------- -----------------
     13             40%               30%               30%
------------- ----------------- ----------------- -----------------
     14             40%               30%               30%
------------- ----------------- ----------------- -----------------
     15             40%               30%               30%
------------- ----------------- ----------------- -----------------

                                       3
<PAGE>

------------- ----------------- ----------------- -----------------
GRADE         WEIGHT OF         WEIGHT OF         WEIGHT OF
              CORPORATE         DIVISION          INDIVIDUAL
              OBJECTIVES        OBJECTIVES        OBJECTIVES

------------- ----------------- ----------------- -----------------
     G              40%               40%               20%
------------- ----------------- ----------------- -----------------
     F              40%               40%               20%
------------- ----------------- ----------------- -----------------
     E              40%               40%               20%
------------- ----------------- ----------------- -----------------
     D              40%               40%               20%
------------- ----------------- ----------------- -----------------

DETERMINING THE INDIVIDUAL MIP SCORE
------------------------------------

Each  objective  will  be  scored  based  upon  the  individual  achievement  of
objectives set by Celgene  following  discussion  between the employee and their
manager,  and approval by the manager's own manager. In addition to establishing
the  objectives  relevant to the  employee,  the  specific  results  required to
achieve  target will be  determined.  The  Management  Incentive  &  Performance
Objectives  form below,  which may be found on the Celgene Group  Intranet under
Human Resources/Performance  Management,  should be used to record the finalized
objectives.

The  employee's  manager  and his/her  manager  are  required to carry out final
assessment  of each score.  Each  objective is scored  individually  utilizing a
range  of 0 - 200  points.  Each  weighting  is then  multiplied  by the  points
achieved by the  objective.  These numbers are then added to determine the final
individual  MIP score,  capped at maximum 2.0 for  purposes of  calculating  the
Award as per the examples set forth below.

Senior management will approve the final scoring against  individual  objectives
for each participant which is then subject to approval by the Executive Team.

DETERMINING THE CORPORATE AWARD
-------------------------------

Based upon input from the Chief  Executive  Officer and the Executive  Chairman,
the  Compensation  Committee  will,  in its business  discretion,  determine the
degree of  corporate  (including  divisional)  objectives  attained for the Plan
Year.  The corporate  score is capped at maximum 2.0 for purposes of calculating
the Award as per the examples set forth below.

                                       4
<PAGE>

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<TABLE>
<CAPTION>
----------------------------------------------------------------------------------------------------------
                             Management Incentive & Performance Objectives

                                      for bonus eligible employees
                               covering the period 1/1/2006 - 12/31/2006

EMPLOYEE NAME                        DIVISION / SUBSIDIARY       SOCIAL SECURITY NUMBER
----------------------------------------------------------------------------------------
<S>              <C>              <C>                                 <C>                 <C>      <C>
Enter Name (Last, First) Here              CEL - HQ
----------------------------------------------------------------------------------------
                 Manager's Name...
                                  ---------------------------                               %
           GOALS                  RESULTS EXPECTED / ACHIEVED         HOW MEASURED        TARGET   SCORE
                                                                                           AWARD   0-200
----------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------
</TABLE>

DETERMINING THE AWARD
---------------------

In most  instances  the target MIP award is calculated as a percent of full year
actual  base  salary  earnings.  Eligible  employees  who  may  receive  payouts
pro-rated  to reflect the  proportion  of the year in Active  Employment  in the
bonus  eligible  role  include  employees  on LOAs,  transfers,  new hires,  and
promoted  employees.  Eligible  base salary  earnings are defined as annual base
salary earned as an Active Employee between January 1st and December 31st of the
Plan Year. "Base salary" for these purposes means the eligible  employee's fixed
cash salary,  including  extraordinary fixed cash salary payments, but excluding
any  variable  salary,  any  salary  in  kind,  any  performance-related  pay or
benefits,  any mandatory "13th month" salary, and any holiday pay if holiday pay
is not  included  within fixed cash salary.  If an employee  transfers  from one
division  to another,  or from  corporate  to a  division,  or to/from a non-MIP
eligible  sales  position,  during  the Plan  Year,  any MIP award  will also be
prorated to reflect the  proportion of the Plan Year in the bonus  eligible role
accordingly as specified  below. If an employee was promoted from a MIP eligible
position that attracted different target bonus or to which different  objectives
applied during the Plan Year, he/she will receive a prorated award based on time
spent in each role during the Plan Year as specified below.

                                       5
<PAGE>

CALCULATING THE AWARD -
-----------------------

    CORPORATE-BASED EMPLOYEE CALCULATION - FOR EXAMPLE PURPOSES ONLY
    ----------------------------------------------------------------

o   Example:  Assume a Salary Grade 9 Corporate participant with a 10% incentive
    target and annual base salary  earnings of  $100,000.  The MIP Award will be
    calculated as follows:

        Corporate Score: 1.10 (where Target would be 1)
        Determined  by the  Compensation  Committee  based on  business  results
        against approved corporate objectives, capped at 2.0

        Individual Score: 1.20 (where Target would be 1)
        Determined by management as set out above, and capped at 2.0.

        70/30 Split - Corporate/Individual

        TARGET PAYOUT: Annual Base Salary Earnings X Bonus Target = Bonus Payout
        @ Target

            o   $100,000 X 10% = $10,000 (Target Award)

        ACTUAL  PAYOUT:  Annual Base Salary  Earnings X Bonus Target X Corporate
        Score X Corporate Weight + Individual Score X Individual  Weight = Bonus
        Payout

            o   $100,000 X 10% = $10,000 X .70 X 1.10 = $ 7,700

            o   $100,000 X 10% = $10,000 X .30 X 1.20 = $ 3,600

                                         Total Payout = $11,300

         DIVISION-BASED EMPLOYEE CALCULATION - FOR EXAMPLE PURPOSES ONLY
         ---------------------------------------------------------------

o   Example:  Assume a Salary Grade 12 division participant with a 20% incentive
    target  and  annual  base  salary  earnings  of  $100,000.  The MIP award is
    calculated as follows:

        Corporate Score: 1.10 (where Target would be 1)

        Division Score: 1.05 (where Target would be 1)

        Each determined by the Compensation Committee based on business results
        against approved corporate objectives, capped at 2.0

                                       6
<PAGE>

        Individual Score: 1.20 (where Target would be 1)
        Determined by management as set out above, and capped at 2.0.

        70/30 Split - Corporate/Individual

        TARGET PAYOUT: Annual Base Salary Earnings X Bonus Target = Bonus Payout
        @ Target

            o   $100,000 X 20% = $20,000 (Target Award)

        ACTUAL  PAYOUT:  Annual Base Salary  Earnings X Bonus Target X Corporate
        Score X  Corporate  Weight  +  Divisional  Score X  Divisional  Weight +
        Individual Score X Individual Weight = Bonus Payout

            o   $100,000 X 20% = $20,000 X .40 X 1.10 = $ 8,800

            o   $100,000 X 20% = $20,000 X .30 X 1.05 = $ 6,300

            o   $100,000 X 20% = $20,000 X .30 X 1.20 = $ 7,200

                                         Total Payout = $22,300

Due to over achievement of the corporate and individual  objectives in Example 2
above, the corporate,  division and individual  scores exceed target of 100% and
so the example shows a $2,300 payout above a target of $20,000 or $22,300.

ACCRUAL AND INDIVIDUAL PERFORMANCE BELOW REQUIRED STANDARDS
-----------------------------------------------------------

The ability of each  participant  to focus on the  achievement of the corporate,
divisional  and individual  objectives is critical to Celgene  achieving its key
milestones.  Individual performance therefore impacts the potential payout based
upon achievement or over achievement of goals.

If an  individual's  performance is below required  standards  including but not
limited to being subject to a Performance Improvement Plan during the Plan Year,
whether  or not  individual  objectives  are met,  an award may not be earned in
respect of any bonus element, individual or corporate

AWARD PAYMENT
-------------

Our target  payout date is the last payroll  payment in February  following  the
Plan Year,  although  payout may be delayed as a result of business  needs.  MIP
awards,  less the appropriate  legal  deductions,  will be paid in the manner in
which the  employee  has  elected to receive  his or her  monthly or  bi-monthly
salary,  subject to the Company's  approval.  If an employee  transfers from one
incentive

                                       7
<PAGE>

eligible  position to another,  to which different  objectives and/or weightings
apply,  on or before November 1st of the Plan Year, the award will be pro-rated.
If an employee  transfers from one incentive  position to another after November
1st of the Plan  Year,  the full year  award is based on the  position  prior to
November 1st.  Participants  who transfer to a position that is not eligible for
an annual  incentive  award will receive a pro-rated award based on their annual
base salary earnings of that eligible  position.  Employees  joining the Company
during the Plan Year but prior to November 1st will receive a pro-rated award as
well.

If an employee transfers and/or their remuneration  changes (i.e., salary grade,
incentive  target %,  full-time to  part-time)  during  January and February the
change  will be  deemed  to have  taken  effect  on  January  1st for  incentive
calculation  purposes.  Transfers and/or remuneration changes after November 1st
will not impact the current year incentive award. More than one incentive salary
may be used for award calculation purposes (e.g. where there is a status change,
or where the employee's salary changes during their period of eligibility during
the Plan Year,  in which case any bonus  payout will be paid in the  currency in
which salary is payable at the date of such bonus payout).

If an employee  retires (i.e.  leaves  Celgene's  employment at the end of their
career) or has any  extended  period of absence,  such as sick leave or personal
leave  during the Plan Year,  any MIP award  will be  pro-rated  based on earned
annual base salary as an Active Employee during the Plan Year. Special rules may
apply to periods of family  leave -  employees  should  speak to their  local HR
representative  to  determine  if  these  apply  to  them.  In the  event  of an
employee's  death  during the Plan Year,  a pro-rated  award will be paid out to
their estate,  where corporate  objectives have been achieved and/or  individual
objectives would have been achieved had the employee lived.

Employees  must be in Active  Employment  on December  31st in the relevant Plan
Year to receive an award under the MIP. Except where the law of the jurisdiction
in which the  employee  is based  requires  otherwise,  an  employee  may not be
eligible to  participate  in the MIP and receive  bonus  payment if he or she is
under  notice of  termination  as at  December  31st in the Plan  Year.  Whether
payment is made in these circumstances is at the sole discretion of management.

SETTING OBJECTIVES
------------------

o   Corporate objectives are set by the Executive Team and approved by the Board
    of Directors in around December prior to the Plan Year.

o   The  individual   objectives   must  be  established  and  agreed  for  each
    participant  based upon  discussions  between  the  employee  and his or her
    manager.  The  Company  reserves  the  right  to  determine  the  individual
    objectives if agreement is not reached following these discussions.

o   The individual objectives will typically be derived from the annual business
    plans and may incorporate both financial and  non-financial  goals viewed by
    the Company as critical to its performance.

                                       8
<PAGE>

o   Individual  objectives must be based on Key Performance results.  Activities
    or tasks are not considered  bonus eligible  "objectives".  All participants
    should ensure that their MIP objectives  are "impact" and "results"  focused
    against key, critical deliverables.

o   Individual  objectives  must be  approved  by each  employee's  manager  and
    his/her  manager  and should be  reviewed  on an  informal  basis to monitor
    achievement  at around  the  mid-year  point.  At this point in the year the
    manager  and/or  his/her  manager  may  make   modifications  to  individual
    objectives to reflect changes in the business or its operating  environment.
    Changes in participant objectives,  which have a significant impact upon the
    corporate  objectives,  may only be made  during the Plan Year with  written
    approval from the CEO.

ADMINISTRATION
--------------

The Celgene Group  Management  Compensation  and  Development  Committee has the
authority  to  interpret,  administer  and  implement  the Plan  subject  to the
approval of the  Compensation  Committee  of the Board of  Directors  of Celgene
Corporation.  The Executive Team may make variations to an individual's level of
participation,  changes of targets,  weights and payouts,  excluding  changes to
their own eligibility, for example to reflect changes in an individual's role or
to the Celgene Group's organization.

The Committee  may, in its business  discretion,  make  adjustments  to the Plan
during the Plan Year deemed advisable in order to give  consideration to changes
in accounting rules,  principles or methods,  or extraordinary  events, and make
adjustments   to  financial   performance   measures  in   recognition  of  such
occurrences, including varying or withdrawing the Plan.

Any bonus paid shall not form part of salary  for  purposes  of pension or other
benefits  plans  calculations.  It is understood  that any bonus paid is already
inclusive of any additional  monthly wages and holiday  entitlement that are due
to the employee.

Eligibility to participate  in the MIP in this Plan Year  constitutes  neither a
guarantee of employment, nor a guarantee of an award for the entire Plan Year or
any portion thereof, nor a guarantee of entitlement to participate in MIP or any
other similar Plan in future years.

The rights and  interests  of a  participant  under the Plan are personal to the
individual  and  may  not  be  assigned  encumbered  or  transferred  except  by
assignment to successors of the Company.

PERFORMANCE PLAN
----------------

All MIP-eligible employees will also be assessed against a non-bonus Performance
Component.  Assessment against the performance  component is not relevant to MIP
award  but will be the  primary  determinant  for each MIP  participant's  merit
salary award (if any) in each year. The  performance  plan

                                       9
<PAGE>

component  is  designed  to reward  each MIP  participant  based upon  strategic
departmental results against objectives and/or individual  objectives that drive
results  (what and how things are  accomplished)  and/or  competency-based  upon
development/performance need (areas of strength/improvement).

Key performance  areas,  focusing on people,  process,  culture,  organizational
values and financial governance are core non-bonus components as they align with
building  our Human  Capital and  Organizational  discipline  critical  for high
performance.

Below  is the  performance  grid  to be  used  when  assessing  the  Performance
Objectives in the Performance  Plan. An overall  performance  assessment  rating
(i.e. S, EE, AE, etc.) should also be produced.

------------------------ -------------------------------------------------------
PERFORMANCE RATING       DEFINITIONS
------------------------ -------------------------------------------------------
SUPERIOR (S)             PERFORMS  SIGNIFICANTLY  BEYOND  JOB  REQUIREMENTS  IN
                         VIRTUALLY  ALL ASPECTS OF THE  POSITION.  DEMONSTRATES
                         EXCEPTIONAL    ACHIEVEMENT    IN    KEY    AREAS    OF
                         RESPONSIBILITY.  WORK IS EXCELLENT IN BOTH QUALITY AND
                         QUANTITY.

                           o  Produces  outstanding  results on the majority of
                              objectives and achieves  favorable results on all
                              others.

                           o  Consistently  takes the best  approach to get the
                              job done.

                           o  Requires little to no direction.

                           o  Problem   solving  skills  are   exceptional  and
                              consistently result in superior achievement.

                           o  Identifies necessary extra projects and tasks and
                              completes  without  defaulting on any  previously
                              assigned responsibilities.

                           o  Exceeds  expectations  of internal  and  external
                              clients.

                         Developmental  recommendations  will usually relate to
                         general  business,   cross-functional   and/or  future
                         career opportunities.

------------------------ -------------------------------------------------------
EXCEEDS                  PERFORMS  BEYOND JOB  REQUIREMENTS  IN MANY ASPECTS OF
EXPECTATIONS             THE  POSITION.   COMPLETES   MANY  PROJECTS  AHEAD  OF
(EE)                     SCHEDULE.   QUALITY   AND   QUANTITY  OF  WORK  EXCEED
                         EXPECTATIONS IN MANY AREAS.

                           o  Produces    exceptional    results   on   several
                              objectives and satisfactorily achieves results on
                              all others.

                           o  Anticipates problems and takes appropriate action
                              to produce high level results.

------------------------ -------------------------------------------------------

                                       10
<PAGE>

------------------------ -------------------------------------------------------
PERFORMANCE RATING       DEFINITIONS
------------------------ -------------------------------------------------------
                           o  Requires limited supervision.

                           o  Thinks  beyond  the  job and  contributes  to the
                              overall objectives of the department.

                           o  Takes  on  extra  assigned   projects  and  tasks
                              without  defaulting  on any  previously  assigned
                              responsibilities.

                           o  Internal  and  external   clients  are  extremely
                              satisfied with the work performed.

                         Developmental  recommendations  will usually relate to
                         general  business,   performance   enhancement  and/or
                         future career opportunities.

------------------------ -------------------------------------------------------
ACHIEVES                 FULFILLS JOB REQUIREMENTS AND GOES BEYOND EXPECTATIONS
EXPECTATIONS             IN  SOME  AREAS.   COMPLETES   WORK  AND  PROJECTS  ON
(AE)                     SCHEDULE. WORK MEETS ALL STANDARDS IN TERMS OF QUALITY
                         AND QUANTITY.

                           o  Completes established objectives.

                           o  Does a complete job using effective  planning and
                              organizing skills.

                           o  Requires some supervision and follow-up.

                           o  Performs  well on some of the more  difficult and
                              complex parts of the job.

                           o  Internal and external  clients are satisfied with
                              the work performed.

                         Developmental  recommendations  will usually relate to
                         areas  that  support  performance  enhancement  and/or
                         future career opportunities.

------------------------ -------------------------------------------------------
BELOW                    MEETS THE MINIMUM JOB REQUIREMENTS AND EXPECTATIONS IN
EXPECTATIONS             MOST AREAS BUT NEEDS TO IMPROVE IN OTHERS. CARRIES OUT
(BE)                     MANY   RESPONSIBILITIES  IN  A  SATISFACTORY   MANNER.
                         QUALITY  AND/OR  QUANTITY OF WORK NEED  IMPROVEMENT IN
                         SOME KEY AREAS.

                           o  Completes most objectives,  but fails to complete
                              others.

                           o  Produces  required work the majority of the time,
                              but needs improvement in some areas.

                           o  Requires close supervision and follow-up.

                           o  Internal and external  clients are satisfied with
                              the work performed most of the time.

                         Developmental  recommendations  will usually relate to
                         specific  areas  or  encourage   improvement  in  this
                         position. A corrective action plan may be used.

------------------------ -------------------------------------------------------

                                       11
<PAGE>

------------------------ -------------------------------------------------------
PERFORMANCE RATING       DEFINITIONS
------------------------ -------------------------------------------------------
NEEDS                    DOES  NOT  MEET  JOB  REQUIREMENTS  IN A  SATISFACTORY
IMPROVEMENT  (NI)        MANNER.  FAILS  TO  CARRY  OUT  KEY  RESPONSIBILITIES.
                         QUALITY   AND/OR    QUANTITY   OF   WORK   ARE   BELOW
                         EXPECTATIONS.  CONTINUING  IN  THE  POSITION  AT  THIS
                         PERFORMANCE  LEVEL  IS  NOT  ACCEPTABLE.   SIGNIFICANT
                         IMPROVEMENT  IN THE NEAR  FUTURE IS REQUIRED OR ACTION
                         MAY BE TAKEN UP TO AND INCLUDING TERMINATION.

                           o  Does not  accomplish  objectives on time or up to
                              the standards established at the beginning of the
                              performance period.

                           o  Requires constant supervision and follow-up.

                           o  Clients are dissatisfied with the work performed.

                         Any  developmental   recommendations  that  management
                         considers   advisable   should  be   directed   toward
                         immediate attainment of minimum job performance levels
                         and may be documented  in a corrective  action plan if
                         management considers it appropriate.

------------------------ -------------------------------------------------------

                                       12Exhibit 10.57

September 29, 2006

Mr. David Gryska
180 Taryn Lane
La Selva Beach, CA 95076

Dear David:

I am very pleased at the prospect of your joining the Celgene Leadership Team.
After our collective discussions with you, we firmly believe you will make a
significant contribution to Celgene's success, and we hope that you will become
part of our future. To that end, we are pleased to offer you the position of
Chief Financial Officer.

CASH COMPENSATION

Your semi-monthly compensation for this position will be $18,750.00 (which when
annualized would equal approximately $450,000). Beginning immediately upon the
commencement of your employment, you will be eligible to participate in the
Management Incentive Plan ("MIP"). This plan provides cash incentive awards to
key employees. Your target incentive under the program will be 50% of your
annual base salary earnings. Actual awards are based on individual as well as
company performance and are paid annually, typically during the end of the first
quarter. The award may be at, above or below the target level, but you can
potentially earn up to 200% of your target award. In addition, you will be
eligible to participate in Celgene's 2007-2009 Long Term Incentive Plan ("LTIP")
for which the first pay out is in 2010 contingent upon achievement of
established goals. Your LTIP target is 50% of base salary with a maximum payout
at 100%.

EQUITY COMPENSATION

Stock Options

In addition to your annual compensation, you will be granted the option to
purchase 100,000 shares of Celgene common stock. The options will have a
ten-year term and vest over the first four years, i.e., 25% on each anniversary
of the grant. This will be your only stock option grant in 2006. The option
grant price will be the Fair Market Value, as determined under the Plan, as of
your date of employment or the date of approval by the Compensation Committee of
the Board of Directors, whichever is the

<PAGE>

                                                                Mr. David Gryska
                                                              September 29, 2006
                                                                     Page 2 of 4

latter. These and all other conditions surrounding the grant are outlined
in a separate Stock Option Award Document.

ADDITIONAL PROGRAMS

DEFERRED COMPENSATION PLAN.  You will be eligible to participate in Celgene's
Deferred Compensation Plan.

HEALTH AND WELFARE BENEFITS You will be eligible to participate in all Celgene
comprehensive U.S. health and welfare benefit programs on the first day of the
month following your date of employment. Information on your Celgene benefits
package will be provided under separate cover.

PAID TIME OFF Upon joining Celgene, you will be eligible for four weeks
vacation, and three personal days. Your paid time off for the current year will
be prorated accordingly.

RETIREMENT BENEFITS You will be eligible to participate in Celgene's 401 (k)
Plan 30 days following employment.

RELOCATION BENEFITS As we have discussed, we will accommodate your retaining
your residence in California for your first year of employment to accommodate
your family commitment. Thereafter, as we have agreed, we will support your
relocation to Summit, New Jersey. Celgene will cover reasonable receipted
relocation expenses associated with your move from California to New Jersey
within 12 months of your start date as follows:

     o    Reimbursement for reasonable travel expenses, for you and your spouse,
          up to a maximum of two trips or seven days for house-hunting purposes.

     o    Temporary housing expenses (if necessary) for a maximum of 30 days. As
          discussed, we can be flexible based upon your needs.

     o    Moving expenses for household items. (Any extraordinary items should
          be discussed with Human Resources prior to the move.)

     o    The costs associated with a standard "closing " on your sale of your
          home in California and the purchase of a home in New Jersey.

However, all these transactions must be facilitated through our relocation
company to ensure economy and to avoid paying unnecessary taxes on these costs.
Basic closing costs, in this case, will be defined as the following: legal fees,
transfer taxes, title

<PAGE>

                                                                Mr. David Gryska
                                                              September 29, 2006
                                                                     Page 3 of 4

insurance, and non-reoccurring fees (such as inspection fees, recording fees,
escrow fees, document prep fees, etc.). Celgene agrees to pay the costs
associated with using a real estate agent.

If you decide to voluntarily terminate your employment with Celgene within two
years of your employment commencement date, all relocation expenses incurred on
your behalf must be repaid in full to Celgene. Otherwise you shall have no
obligation to return such amounts.

If your employment is terminated by Celgene at any time, other than for cause,
we will pay you severance compensation in an amount equal to twelve months base
salary and bonus, less applicable taxes.

Celgene requires a pre-employment physical examination, arrangements for which
may be made through Melissa Tankiewicz at (908) 673-9534. In addition, all
employees are required to sign an "Inventions and Confidential Information
Agreement" upon the start of their employment and provide educational documents
that attest to the confirmation of degree(s). Current Federal regulations
require you to furnish proof of your right to work in the United States as
outlined in the enclosed form I-9. These documents must be submitted on your
first day of work.

David, you bring a great breadth and depth of experience and a strong leadership
profile to Celgene. It is unquestionable that you will make a significant impact
on the future success of Celgene, and we look forward to you becoming a part of
the leadership team.

If you have questions concerning any aspect of this offer, please contact me or
Mary Weger. To indicate your acceptance, sign below and return one copy of this
letter to me.

                                            Best Regards,

                                            /s/ Sol J. Barer

                                            Sol J Barer
                                            Chief Executive Officer

<PAGE>

                                                                Mr. David Gryska
                                                              September 29, 2006
                                                                     Page 4 of 4

 /s/ DAVID W. GRYSKA
-------------------------------------------
I accept the offer as outlined above

 December 6, 2006
-----------------------------------
Anticipated start date

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