Document:

Exhibit 10M

                            FIRST AMENDING AGREEMENT

                            Made as of May 16th, 2003

                                      Among

                              STAKE TECHNOLOGY LTD.
                                  STAKE TECH LP
                            SUNRICH FOOD GROUP, INC.

                                  as Borrowers

                                     - and -

                       EACH OF THE FINANCIAL INSTITUTIONS
                               AND OTHER ENTITIES
                        FROM TIME TO TIME PARTIES HERETO

                                   as Lenders

                                     - and -

                       CERTAIN AFFILIATES OF THE BORROWERS

                                   as Obligors

                                     - and -

                                BANK OF MONTREAL

                                    as Agent

                                     - and -

                          HARRIS TRUST AND SAVINGS BANK

                              as US Security Agent

<PAGE>

                            FIRST AMENDING AGREEMENT

This first amending agreement is made as of the 16th day of May, 2003

                                      AMONG

                       STAKE TECHNOLOGY LTD.
                       STAKE TECH LP
                       SUNRICH FOOD GROUP, INC.

                       as Borrowers

                                       and

                       EACH OF THE FINANCIAL INSTITUTIONS
                       AND OTHER ENTITIES
                       FROM TIME TO TIME PARTIES HERETO

                       as Lenders

                                       and

                       CERTAIN AFFILIATES OF THE BORROWERS

                       as Obligors

                                       and

                       BANK OF MONTREAL

                       as Agent

                                       and

                       HARRIS TRUST AND SAVINGS BANK

                       as US Security Agent

WITNESSES THAT WHEREAS:

      (a)   the Lenders severally made credit facilities available to the
            Borrowers on the terms and conditions set out in an amended and
            restated credit agreement dated as of February 21, 2003 among the
            Borrowers, the Lenders, certain affiliates of the Borrowers, as
            Obligors, the Agent and the US Security Agent (the "Agreement"); and

<PAGE>
                                      -2-

      (b)   the parties to the Agreement have agreed to amend the Agreement in
            the manner set forth herein in order to, among other things,
            increase Facility A by $2,500,000.

      NOW THEREFORE, in consideration of the premises and of the mutual
covenants herein contained, and for other good and valuable consideration, the
receipt and sufficiency of which is acknowledged, the parties covenant and agree
as follows:

                                   SECTION 1
                                 INTERPRETATION

1.1   Definitions from Agreement. Capitalized terms defined in the Agreement
      have the same meanings in this first amending agreement unless otherwise
      defined herein or the context expressly or by necessary implication
      requires otherwise. This first amending agreement is referenced herein as
      the "First Amending Agreement". For greater certainty, this First Amending
      Agreement amends the Agreement and the term "Agreement", as defined in the
      Agreement, includes (unless the context expressly or by necessary
      implication requires otherwise) this First Amending Agreement to the
      extent of such amendments. For purposes of this First Amending Agreement,
      the term "First Amending Closing Date" means May 16, 2003.

1.2   New and Revised Definitions. Section 1.1 of the Agreement is hereby
      amended as follows:

      (a)   the definition of "Commitment" is amended in clause (a) thereof with
            respect to Facility A by deleting reference to "$5,000,000" and by
            inserting reference to "$7,500,000";

      (b)   the definition of "Facility A Borrowing Base" is amended in clause
            (a), (b), (c) and (d) thereof by adding the text ", Integrated,
            Kettle and Kettle US" after each reference to "Canadian Harvest"
            contained therein;

      (c)   the definition of "Landlord" is amended by deleting both references
            to "a Borrower" contained therein and replacing the same with
            reference to "an Obligor";

      (d)   the definition of "Obligor" is amended to include reference to ",
            Integrated, Kettle and Kettle US" immediately after reference to
            "Opta";

      (e)   the following definitions are inserted in the Agreement at the
            appropriate alphabetical location:

            "Integrated" means Integrated Drying Systems Inc., a corporation
            incorporated under the laws of British Columbia and its successors
            and permitted assigns;

            "Kettle" means Kettle Valley Dried Fruits Ltd., a corporation
            incorporated under the laws of British Columbia, and its successors
            and permitted assigns; and

            "Kettle US" means Kettle Valley Dried Fruit Inc., a corporation
            incorporated under the laws of Washington, and its successors and
            permitted assigns.

<PAGE>
                                      -3-

1.3   Headings. The insertion of headings in this First Amending Agreement is
      for convenience of reference only and shall not affect the interpretation
      of this First Amending Agreement.

                                   SECTION 2
                              THE CREDIT FACILITIES

2.1   Credit Facilities. Section 3.1(a) of the Agreement is hereby amended such
      that the reference therein to "$5,000,000" is hereby deleted and replaced
      with reference to "$7,500,000".

2.2   Availability of Credit Facilities. Section 3.2(a) of the Agreement is
      hereby amended such that reference therein to "$5,000,000" is hereby
      deleted and replaced with reference to "$7,500,000".

2.3   Purpose. Section 3.5(a) of the Agreement is hereby amended such that the
      following text is added immediately after reference to the word
      "divisions" contained therein:

      ", including without limitation refinancing the working capital and
      expansionary capital needs of Integrated, Kettle and Kettle US".

                                   SECTION 3
                                   COVENANTS

3.1   Negative Covenants. Section 9.2(d) of the Agreement is hereby amended by
      deleting the word "and" and replacing it with ";" immediately before the
      reference to "(vii)" contained therein and by adding the following text
      immediately after the reference to "Claridge Debenture" contained therein:

      "; and (viii) unsecured Debt to the vendors of the shares of Integrated to
      Stake provided that such unsecured Debt does not exceed an aggregate
      principal amount of Cdn.$1,175,713.00 with interest payable thereon
      calculated at a rate of 5% per annum".

                                   SECTION 4
                                   SCHEDULES

4.1   Schedules. Schedules B, C, E, F, G, I, J and R appended to the Credit
      Agreement are deleted in their entirety and replaced, respectively, with
      Schedules B, C, E, F, G, I, J and R appended to this First Amending
      Agreement as Exhibit I.

                                   SECTION 5
                              CONDITIONS PRECEDENT

5.1   Conditions Precedent. The effectiveness of this First Amending Agreement
      and the Obligation of BMO to increase its Commitment under Facility A is
      subject to and conditional upon the satisfaction of the following
      conditions:

      (a)   Delivery of Documents. The Agent or the US Security Agent, as
            applicable, shall have received Sufficient Copies, in form and
            substance satisfactory to the Agent or the US Security Agent, as
            applicable, of the following:

<PAGE>
                                      -4-

            (i)   an Additional Obligor Counterpart duly executed by each of
                  Integrated, Kettle and Kettle US;

            (ii)  this Agreement duly executed by all of the parties hereto;

            (iii) from Integrated: (A) Ontario law guarantee of the obligations
                  of all Obligors (other than Integrated) owing to the Lenders;
                  (B) a general security agreement creating a security interest
                  in all of the personal property, assets and undertaking of
                  Integrated, including securities (or the equivalent)
                  registered in every location where Integrated has assets; (C)
                  a general assignment of book debts; (D) an assignment of all
                  insurance policies, including but not limited to fire and all
                  perils insurance on real property and policies insuring the
                  assets of Integrated; and (E) an offset agreement regarding
                  cash balances;

            (iv)  from Kettle: (A) Ontario law guarantee of the obligations of
                  all Obligors (other than Kettle) owing to the Lenders; (B) a
                  general security agreement creating a security interest in all
                  of the personal property, assets and undertaking of Kettle,
                  including securities (or the equivalent) registered in every
                  location where Kettle has assets; (C) a general assignment of
                  book debts; (D) an assignment of all insurance policies,
                  including but not limited to fire and all perils insurance on
                  real property and policies insuring the assets of Kettle; and
                  (E) an offset agreement regarding cash balances;

            (v)   from Kettle US: (i) Illinois law guarantee of the obligations
                  of all Obligors (other than Kettle US) owing to the Lenders;
                  (ii) a general security agreement creating a security interest
                  in all of the personal property, assets and undertaking of
                  Kettle US, including securities (or the equivalent) registered
                  in every location where Kettle US has assets; (iii) a
                  certificate in respect of all insurance policies, including
                  but not limited to fire and all perils insurance on real
                  property and policies insuring the assets of Kettle US,
                  indicating the US Security Agent and/or the Lenders as loss
                  payee; and (iv) an offset agreement regarding cash balances;

            (vi)  a Certificate of each of Integrated, Kettle and Kettle US
                  dated as of the date hereof certifying that:

                  A.    its constating documents and the by-laws, which shall be
                        attached thereto, are complete and correct copies and
                        are in full force and effect;

                  B.    all resolutions and all other authorizations necessary
                        to authorize the execution and delivery of and the
                        performance by it of its obligations under the
                        Additional Obligor Counterpart, the Agreement, the
                        Security Documents and the other Documents to which it
                        is a party and all the transactions contemplated
                        thereby; and

                  C.    all representations and warranties contained in the
                        Agreement are true and correct as if made on the date of
                        the Certificate.

<PAGE>
                                      -5-

            (vii) proforma consolidated financial statements of the Borrowers
                  and Obligors for the remainder of 2003 after giving effect to
                  the acquisition of Integrated, together with financial
                  projections for fiscal years 2004 and 2005, prepared in good
                  faith and based upon reasonable assumptions and consistent
                  with the Borrowers' due diligence review in connection with
                  the acquisition of Integrated;

            (viii)opinions of counsel to Integrated, Kettle and Kettle US,
                  addressed to the Agent and each Lender and counsel to the
                  Agent with respect to, inter alia, due authorization,
                  execution, delivery and enforceability of the Documents
                  executed by each of Integrated, Kettle and Kettle US;

            (ix)  duly executed certificate(s) of insurance evidencing the
                  insurance required under the Agreement in respect of each of
                  Integrated, Kettle and Kettle US and endorsements of those
                  policies each showing loss payable to the Agent or US Security
                  Agent, as applicable;

            (x)   a duly completed Environmental Checklist in the Agent's
                  standard form in respect of each of Integrated, Kettle and
                  Kettle US;

            (xi)  the Unanimous Lenders shall have consented to (A) Stake's
                  acquisition of all of the shares of Integrated, and (B) the
                  increase in the Commitment under Facility A from $5,000,000 to
                  $7,500,000;

            (xii) a Certificate of an officer of Stake certifying that its
                  purchase of all of the shares of Integrated has been
                  completed, on terms satisfactory to the Lenders, and providing
                  to the Agent a true copy of the executed share purchase
                  agreement entered into between Stake and the vendors of all of
                  the shares of Integrated.

      (b)   Payout and Discharge. All funds owed by Integrated, Kettle and
            Kettle US to those creditors identified (based upon information
            provided by Stake, Integrated, Kettle and Kettle US) by the Agent
            and the US Security Agent, as applicable, shall be repaid in full
            and all Liens and/or security registrations made in favour of such
            creditors shall be discharged or the Agent or the US Security Agent,
            as applicable, shall have received an undertaking from such
            creditors to discharge all such Liens and/or security registrations
            in form and substance satisfactory to the Agent or the US Security
            Agent, as applicable.

      (c)   Registration of Security Documents. All registrations, recordings
            and filings of or with respect to the Security Documents which in
            the opinion of counsel to the Agent or the US Security Agent, as
            applicable, are necessary to render effective the Lien intended to
            be created thereby shall have been completed.

      (d)   Fees. All fees payable in accordance with this First Amending
            Agreement on or before the First Amending Closing Date (including
            legal fees and expenses of the Agent and the US Security Agent)
            shall have been paid to the Agent.

      (e)   Due Diligence. The Agent and the Lenders shall have completed their
            business, legal and accounting due diligence (including receipt of
            environmental checklists from

<PAGE>
                                      -6-

            Integrated, Kettle and Kettle US, together with a list of the
            contents of the inventory of each of Integrated, Kettle and Kettle
            US) with results satisfactory to them.

      (f)   Market Change. No material adverse change or material disruption of
            the financial, banking or capital markets shall have occurred and be
            continuing, in each case, determined by the Agent in its sole and
            absolute discretion.

      (g)   Material Adverse Change. No Material Adverse Change shall have
            occurred with respect to the Obligors.

      (h)   Vendor Subordination. The vendors of certain of the shares of
            Integrated listed in Exhibit 2 hereto shall have entered into a
            subordination agreement in form and substance satisfactory to the
            Agent whereby such vendors acknowledge and agree in favour of the
            Agent that the Debt owed to such vendors is subordinate to the Debt
            of Integrated owing to the Agent and the Lenders under an in
            connection with the Agreement.

5.2   Waiver. The conditions stated in Section 5.1 are inserted for the sole
      benefit of the Agent, the US Security Agent and the Lenders and may only
      be waived by the Unanimous Lenders, in whole or in part, with or without
      terms or conditions.

                                   SECTION 6
                          ASSUMPTION AND CONFIRMATION

6.1   Continuance of Simply Organic. Stake represents and warrants to the Agent,
      the US Security Agent and each Lender that Simply Organic Co. Ltd.,
      previously an Ontario corporation, was continued under the Canada Business
      Corporation Act as 4157648 Canada Inc. effective as of April 14, 2003 (the
      "Continuance"). Attached as Exhibit 3 hereto is a true and complete copy
      of the following documents in respect of 4157648 Canada Inc. (i) Articles
      of Continuance with Certificate of Continuance dated April 14, 2003, and
      (ii) by-laws.

6.2   Assumption and Confirmation. 4157648 Canada Inc. hereby confirms and
      acknowledges that, as the continuing corporation from the Continuance, it
      has succeeded, by operation of law, to all of the business, undertaking,
      property, assets, rights, entitlements, franchises, licences and permits
      of Simply Organic and to all of the covenants, agreements, debts,
      liabilities and obligations of Simply Organic under the Agreement and all
      Documents to which Simply Organic is a party. In furtherance of, and
      without limiting the effect of such provisions of law, 4157648 Canada Inc.
      hereby irrevocably and unconditionally (a) assumes, confirms and agrees to
      perform, observe, comply with and be bound by each and every covenant,
      agreement, term, condition, debt, liability, obligation, security
      interest, undertaking, appointment, duty and liability of Simply Organic
      contained in, existing under or created by any agreement entered into by
      Simply Organic in favour of the Agent, the US Security Agent or the
      Lenders and under any document or instrument executed and delivered or
      furnished by Simply Organic in connection therewith (collectively, the
      "Financing Agreements"), and (b) confirms and agrees that from and after
      the effective time of the Continuance all references to Simply Organic in
      the Financing Agreements shall be, and shall be deemed for all purposes to
      be, references to 4157648 Canada Inc., all with the same force and effect
      as if 4157648 Canada Inc. were a

<PAGE>
                                      -7-

      signatory to such Financing Agreements and the Financing Agreements are in
      all respects ratified and confirmed and shall remain in full force and
      effect.

                                   SECTION 7
                         REPRESENTATIONS AND WARRANTIES

7.1   Representations. Each of the Borrowers and the Obligors represent and
      warrant to the Agent, the US Security Agent and the Lenders that:

      (a)   the Agreement, as amended by this First Amending Agreement, is its
            legal, valid and binding obligation, enforceable against each of the
            Borrowers and the Obligors in accordance with its terms, subject to
            (i) applicable bankruptcy, reorganization, moratorium or similar
            laws affecting creditors' generally, (ii) the fact that specific
            performance and injunctive relief may only be given at the
            discretion of the courts, and (iii) the equitable or statutory
            powers of the courts to stay proceedings before them and to stay the
            execution of judgments.;

      (b)   the Agreement, as amended by this First Amending Agreement, does not
            conflict with any constating document, agreement, instrument or
            undertaking binding upon any Obligor or any of its properties; and

      (c)   no Default or Event of Default now exists under the Agreement or
            will exist after giving effect to this First Amending Agreement.

                                   SECTION 8
                                    GENERAL

8.1   Severability. Any provision of this First Amending Agreement which is
      prohibited by the laws of any jurisdiction shall, as to such jurisdiction,
      be ineffective to the extent of such prohibition without invalidating the
      remaining terms and provisions hereof.

8.2   Costs, Expenses and Taxes. The Borrowers and the Obligors agree to pay, on
      demand, all reasonable costs and expenses of the Agent, the US Security
      Agent and the Lenders in connection with the preparation, execution,
      delivery, operation or enforcement of this First Amending Agreement and
      the Agreement including, without limitation, the reasonable fees and
      out-of-pocket expenses of third parties, the Lenders' counsel and other
      professionals engaged by the Lenders with respect to the preparation,
      negotiation and documentation of this First Amending Agreement, the
      Security Documents and the related closing documents with respect thereto
      and with respect to advising the Agent, the US Security Agent and the
      Lenders of their rights and responsibilities in connection with the
      continuing operation of the Agreement.

8.3   Form of Documents. All documents delivered under this First Amending
      Agreement or under the Agreement shall be in form and substance
      satisfactory to the Agent, the US Security Agent, the Lenders and their
      counsel.

8.4   Governing Law. This First Amending Agreement shall be governed by and
      construed in accordance with the laws of the Province of Ontario and of
      Canada applicable therein and shall be treated in all respects as an
      Ontario contract. The Obligors irrevocably attorn to the non-exclusive
      jurisdiction of the courts of the Province of Ontario.

<PAGE>
                                      -8-

8.5   Governing Documents. The Agreement as amended by this First Amending
      Agreement and all other Documents delivered pursuant to or referenced in
      the Agreement as amended by this First Amending Agreement constitute the
      complete agreement of the parties hereto with respect to the subject
      matter hereof and supersede any other agreements or understandings between
      the Borrowers, each of the Obligors, the Agent, the US Security Agent and
      the Lenders. Save as expressly amended by this First Amending Agreement,
      all other terms and conditions of the Agreement remain in full force and
      effect unamended.

8.6   Time of the Essence. Time shall be of the essence of this First Amending
      Agreement.

8.7   Acknowledgement of Obligors. By signing this First Amending Agreement,
      each of the Obligors, as applicable, confirms that the guarantees given by
      each of them to the Agent, the US Security Agent and the Lenders and all
      Security Documents given by each of them as collateral security for their
      respective obligations under their respective guarantees remains in full
      force and effect and continues to support all of the Borrowers'
      indebtedness and liabilities, present and future, to, the Agent, the US
      Security Agent and the Lenders including, without limitation, each
      Borrower's indebtedness and liabilities under the Agreement and the
      Security Documents granted by each such Borrower.

8.8   Counterparts. This First Amending Agreement may be executed and delivered
      in any number of counterparts, each of which when executed and delivered
      is an original but all of which taken together constitute one and the same
      instrument.

IN WITNESS WHEREOF the parties hereto have caused this First Amending Agreement
to be executed by their respective officers thereunto duly authorized, as of the
date first above written.

STAKE TECHNOLOGY LTD.                          By: "Jeremy Kendall"
2838 Hwy 7                                        ----------------------------
Norval, Ontario LOP 1KO                        Name: Jeremy Kendall
Attention: Chief Financial Officer             Title: Chairman & CEO
Fax: (905) 455-2529

STAKE TECH LP                                  By: "Jeremy Kendall"
                                                  ----------------------------
By: 1510146 Ontario Inc., its General          Name: Jeremy Kendall
Partner                                        Title: Chairman & CEO

SUNRICH FOOD GROUP, INC.                       By: "Jeremy Kendall"
                                                  ----------------------------
                                               Name: Jeremy Kendall
                                               Title: Chairman & CEO

<PAGE>
                                      -9-

TEMISCA, INC.                                  By: "Jeremy Kendall"
                                                  ----------------------------
                                               Name: Jeremy Kendall
                                               Title: Chairman & CEO

OPTA FOOD INGREDIENTS CANADA, LTD.             By: "Jeremy Kendall"
                                                  ----------------------------
                                               Name: Jeremy Kendall
                                               Title: Chairman & CEO

1510146 ONTARIO INC.                           By: "Jeremy Kendall"
                                                  ----------------------------
                                               Name: Jeremy Kendall
                                               Title: Chairman & CEO

3060385 NOVA SCOTIA COMPANY                    By: "Jeremy Kendall"
                                                  ----------------------------
                                               Name: Jeremy Kendall
                                               Title: Chairman & CEO

DRIVE ORGANICS CORPORATION                     By: "Jeremy Kendall"
                                                  ----------------------------
                                               Name: Jeremy Kendall
                                               Title: Chairman & CEO

SUNRICH, INC.                                  By: "Jeremy Kendall"
                                                  ----------------------------
                                               Name: Jeremy Kendall
                                               Title: Chairman & CEO

NORTHERN FOOD AND DAIRY INC.                   By: "Jeremy Kendall"
                                                  ----------------------------
                                               Name: Jeremy Kendall
                                               Title: Chairman & CEO

NORDIC ASEPTIC, INC.                           By: "Jeremy Kendall"
                                                  ----------------------------
                                               Name: Jeremy Kendall
                                               Title: Chairman & CEO

<PAGE>
                                      -10-

STAKE TECHNOLOGY LLC                           By: "Ricky W. Johnson"
                                                 -----------------------------
                                               Name: Ricky Johnson
                                               Title:

VIRGINIA MATERIALS INC.                        By: "Jeremy Kendall"
                                                  ----------------------------
                                               Name: Jeremy Kendall
                                               Title: Chairman & CEO

INTERNATIONAL MATERIALS & SUPPLIES INC.        By: "Jeremy Kendall"
                                                  ----------------------------
                                               Name: Jeremy Kendall
                                               Title: Chairman & CEO

4157648 CANADA INC.                            By: "Jeremy Kendall"
                                                  ----------------------------
                                               Name: Jeremy Kendall
                                               Title: Chairman & CEO:

CANADA HARVEST PROCESS LTD.                    By: "Jeremy Kendall"
                                                  ----------------------------
                                               Name: Jeremy Kendall
                                               Title: Chairman & CEO

632100 B.C. LTD.                               By: "Jeremy Kendall"
                                                  ----------------------------
                                               Name: Jeremy Kendall
                                               Title: Chairman & CEO

OPTA FOOD INGREDIENTS, INC.                    By: "Jeremy Kendall"
                                                  ----------------------------
                                               Name: Jeremy Kendall
                                               Title: Chairman & CEO

INTEGRATED DRYING SYSTEMS INC.                 By: "John Dietrich"
                                                  ----------------------------
                                               Name: John Dietrich
                                               Title: VP Finance & CFO

KETTLE VALLEY DRIED FRUITS LTD.                By: "John Dietrich"
                                                  ----------------------------
                                               Name: John Dietrich
                                               Title: VP Finance & CFO

<PAGE>
                                      -11-

KETTLE VALLEY DRIED FRUIT INC.               By: "John Dietrich"
                                                ---------------------------
                                             Name: John Dietrich
                                             Title: VP Finance & CFO

BANK OF MONTREAL                             By: "K. W. Everett"
in its capacity as Agent                        ---------------------------
                                             Name: K. W. Everett
Corporate Finance                            Title: Senior Manager, Syndications
100 King Street West
11th Floor
Toronto, Ontario
M5X 1A1
Attention: Senior Manager
Fax: (416) 360-7168

HARRIS TRUST AND SAVINGS BANK                By: "Shane Koonce"
in its capacity as US Security Agent            ---------------------------
                                             Name: Shane Koonce
                                             Title: Vice President

                                             By:
                                                ---------------------------
                                             Name:
                                             Title:

BANK OF MONTREAL                             By: "G. C. Card"
in its capacity as Lender                       ---------------------------
                                             Name: G. C. Card
                                             Title: Director, Corporate Finance

                                             By:
                                                ---------------------------
                                             Name:
                                             Title:

<PAGE>
                                      -12-

BANK OF MONTREAL                             By: "Shane Koonce"
(Chicago Branch)                                ---------------------------
in its capacity as Lender                    Name: Shane Koonce
                                             Title: Vice President

                                             By:
                                                ---------------------------
                                             Name:
                                             Title:

HARRIS TRUST AND SAVINGS BANK                By: "Shane Koonce"
in its capacity as Lender                       --------------------------
                                             Name: Shane Koonce
                                             Title: Vice President

                                             By:
                                                ---------------------------
                                             Name:
                                             Title:

CANADIAN IMPERIAL BANK OF COMMERCE           By: "Peter Ferrante"
in its capacity as Lender                       ----------------------------
                                             Name: Peter Ferrante
                                             Title: Manager, Commercial Credit

                                             By: "Guy Cloutier"
                                                ---------------------------
                                             Name: Guy Cloutier
                                             Title: Director

CIBC New York Agency                         By: "Dominic Sorresso"
in its capacity as Lender                       ------------------------------
                                             Name: Dominic Sorresso
                                             Title: Executive Director

                                             By:
                                                ---------------------------
                                             Name:
                                             Title:

<PAGE>

                                    EXHIBIT I

                     See the attached replacement Schedules

<PAGE>

                                    EXHIBIT 2

1.    John L. Boot

2.    Linda Joy Boot

3.    Russell Visser

<PAGE>

                                    EXHIBIT 3

    See the attached constating documents in respect of 4157648 Canada Inc.Exhibit 10N

                            SECOND AMENDING AGREEMENT

                          Made as of December 15, 2003

                                      Among

                                  SUNOPTA INC.
                                  STAKE TECH LP
                            SUNRICH FOOD GROUP, INC.

                                  as Borrowers

                                     - and -

                       EACH OF THE FINANCIAL INSTITUTIONS
                               AND OTHER ENTITIES
                        FROM TIME TO TIME PARTIES HERETO

                                   as Lenders

                                     - and -

                       CERTAIN AFFILIATES OF THE BORROWERS

                                   as Obligors

                                     - and -

                                BANK OF MONTREAL

                                    as Agent

                                     - and -

                          HARRIS TRUST AND SAVINGS BANK

                              as US Security Agent

<PAGE>

                            SECOND AMENDING AGREEMENT

This second amending agreement is made as of the 15th day of December, 2003

                                      AMONG

                     SUNOPTA INC.
                     STAKE TECH LP
                     SUNRICH FOOD GROUP, INC.

                     as Borrowers

                                                 and

                     EACH OF THE FINANCIAL INSTITUTIONS
                     AND OTHER ENTITIES
                     FROM TIME TO TIME PARTIES HERETO

                     as Lenders

                                                 and

                     CERTAIN AFFILIATES OF THE BORROWERS

                     as Obligors

                                                 and

                     BANK OF MONTREAL

                     as Agent

                                                 and

                     HARRIS TRUST AND SAVINGS BANK

                     as US Security Agent

WITNESSES THAT WHEREAS:

      (a)   the Lenders severally made credit facilities available to the
            Borrowers on the terms and conditions set out in an amended and
            restated credit agreement dated as of February 21, 2003 among the
            Borrowers, the Lenders, certain affiliates of the Borrowers, as
            Obligors, the Agent and the US Security Agent (the "Original
            Agreement");

<PAGE>
                                      -2-

      (b)   the parties entered into a first amending agreement dated as of May
            16, 2003 (the "First Amending Agreement") pursuant to which the
            Original Agreement was amended to provide, among other things, an
            increase in the amount available under Facility A by an additional
            $2,500,000; and

      (c)   the parties to the Original Agreement, as amended by the First
            Amending Agreement (collectively, the "Credit Agreement"), have
            agreed to further amend the Credit Agreement in the manner set forth
            herein in order to, among other things, further supplement the
            pricing grid under the Credit Agreement, approve various
            acquisitions and divestitures, amend various financial covenants and
            margins, extend the term of Facility C and acknowledge a corporate
            reorganization that SunOpta Inc. (formerly, known as Stake
            Technology Ltd.) and various Obligors either have undertaken or will
            undertake.

      NOW THEREFORE, in consideration of the premises and of the mutual
covenants herein contained, and for other good and valuable consideration, the
receipt and sufficiency of which are acknowledged, the parties covenant and
agree with each other as follows:

                                   SECTION 1
                                 INTERPRETATION

1.1   Definitions from Agreement. Capitalized terms defined in the Credit
      Agreement have the same meanings in this Second Amending Agreement unless
      otherwise defined herein or the context expressly or by necessary
      implication requires otherwise. This Second Amending Agreement is
      referenced herein as the "Second Amending Agreement". For greater
      certainty, this Second Amending Agreement amends the Credit Agreement and
      the term "Agreement", as defined in the Credit Agreement, includes (unless
      the context expressly or by necessary implication requires otherwise) this
      Second Amending Agreement to the extent of such amendments. For purposes
      of this Second Amending Agreement, the term "Second Amending Closing Date"
      means December 19, 2003.

1.2   New and Revised Definitions. Section 1.1 of the Agreement is hereby
      amended as follows:

      (a)   paragraph (d) of the definition of "Facility B Borrowing Base" is
            amended by adding the following text immediately after the word
            "Opta" contained therein:

            ", except where the Eligible Inventory is commodity corn, soy beans,
            sunflowers or any other grain product that is commodity in nature,
            in which case the margin limit shall be increased from fifty percent
            (50%) to seventy-five percent (75%) (and for greater certainty, such
            seventy-five percent (75%) limit shall apply only to Eligible
            Inventory which is commodity corn and soy beans)";

      (b)   the following sentence is added immediately at the end of the
            definition of "Included Subsidiary":

            "For greater certainty, the term "Included Subsidiary" shall not
            include any Person which is designated as an Excluded Subsidiary in
            accordance with the provisions of this Agreement."

<PAGE>
                                      -3-

      (c)   the definition of "Maturity Date" is amended by deleting clause (b)
            thereof in its entirety and replacing it with the following text:

            "(b) with respect to Facility C, June 30, 2005.";

      (d)   the definition of "Obligor" is amended to include reference to "Pro
            Organics, Pro Organics East, Sonne Labs, SunOpta Holdings and
            SunOpta Financing" immediately after the word "Kettle US" contained
            therein;

      (e)   the following definitions are inserted in the Agreement at the
            appropriate alphabetical location:

            "Excluded Subsidiary" means any Subsidiary of SunOpta Inc. now or
            hereafter designated in writing by the Agent and the Lenders to be
            an Excluded Subsidiary for purposes of this Agreement, and the name
            of any Excluded Subsidiary shall be set out on Schedule "Y" from
            time to time;

            "Permitted Investments" means Investments by any Obligor in Persons
            or assets principally related to the natural or organic food
            business, provided that (i) each Investment shall not exceed a
            maximum amount of US$5,000,000 (which amount shall include any Debt
            assumed and any projected earn out payments required to be made as a
            result of such Investment), (ii) the aggregate of all Investments
            made by all Obligors in any fiscal year of SunOpta Inc. shall not
            exceed an aggregate maximum amount of US$12,000,000, (iii) each
            Investment in any such Person or assets shall be accretive to the
            earnings of the relevant Obligor, (iv) each Investment in any such
            Person shall be consented to by such Person or its shareholders or
            directors, as applicable, and such Investment shall not be or
            consist of a hostile takeover, and (v) if the Investment in whole or
            in part is to be funded by the proceeds of Advances under Facility A
            or Facility B, then after giving effect to the requested Advance
            under either Facility A or Facility B, as applicable, there shall
            remain available for borrowing under Facility A an amount of at
            least $1,500,000 or there shall remain available for borrowing under
            Facility B an amount of at least US$1,500,000. For greater
            certainty, no separate Investment shall be permitted if such
            Investment were to cause the foregoing US$12,000,000 aggregate limit
            to be exceeded or the proposed Investment otherwise contravenes the
            provisions of this Agreement;

            "Pro Organics" means Pro Organics Marketing Inc., a corporation
            continued under the laws of Canada, and its successors and permitted
            assigns;

            "Pro Organics East" means Pro Organics Marketing (East) Inc., a
            corporation continued under the laws of Canada, and its successors
            and permitted assigns;

            "Sonne Labs" Sonne Labs, Inc., a corporation incorporated under the
            laws of North Dakota, and its successors and permitted assigns;

            "SunOpta Financing" means SunOpta Financing Inc., a corporation
            incorporated under the laws of Delaware;

<PAGE>
                                      -4-

            "SunOpta Holdings" means SunOpta Holdings Inc., a corporation
            incorporated under the laws of Delaware; and

            "Sunrich Acquisition" means Sunrich Acquisition Inc., a corporation
            incorporated under the laws of Delaware.

1.3   Schedules. Section 1.9 of the Credit Agreement is hereby amended by adding
      the following text at the end of the Section: "Y - Excluded Subsidiaries".

1.4   References to Stake. For greater certainty, all references to Stake or
      Stake Technology Ltd. contained in the Credit Agreement and the Documents
      are hereby amended and are now and shall for all purposes be deemed to be
      references to SunOpta Inc., a corporation incorporated under the laws of
      Canada and its successors and permitted assigns, as the corporate name of
      the company was changed, effective as of October 31, 2003, from Stake
      Technology Ltd. to SunOpta Inc.

1.5   Headings. The insertion of headings in this Second Amending Agreement is
      for convenience of reference only and shall not affect the interpretation
      of this Second Amending Agreement.

                                    SECTION 2
                           INTEREST, FEES AND EXPENSES

2.1   Facility A and B Pricing Grid. The pricing grid contained at clause 4.7(a)
      of the Credit Agreement is hereby deleted in its entirety and replaced
      with the following pricing grid, being the "Facility A and B Pricing Grid"
      as defined in clause 4.7(a):

<TABLE>
<CAPTION>
      ----------------------------------------------------------------------------------
      Pricing      Funded           Prime Rate,         Libor Rate     BA's/LC's/LG's
      Level        Debt/EBITDA      US Base Rate        Plus           Fee
                                    and Alternate
                                    Base Rate Plus
      ----------------------------------------------------------------------------------
<S>               <C>                <C>                 <C>            <C>
      1.            < 1.0:1.0        0.00%               1.00%          1.00%
      ----------------------------------------------------------------------------------
      2.            < 1.5:1.0        0.25%               1.25%          1.25%
      ----------------------------------------------------------------------------------
      3.          >/= 1.5:1.0        0.50%               1.50%          1.50%
      ----------------------------------------------------------------------------------
      4.          >/= 2.0:1.0        0.75%               1.75%          1.75%
      ----------------------------------------------------------------------------------
      5.          >/= 2.5:1.0        1.00%               2.00%          2.00%
      ----------------------------------------------------------------------------------
</TABLE>

2.2   Facility C Pricing Grid. The pricing grid contained at clause 4.7(b) of
      the Credit Agreement is hereby deleted in its entirety and replaced with
      the following pricing grid, being the "Facility C Pricing Grid" as defined
      in clause 4.7(b):

<PAGE>
                                      -5-

      --------------------------------------------------------------------------
      Pricing      Funded Debt/EBITDA    Alternate Base Rate     Libor Rate Plus
      Level                              Plus
      --------------------------------------------------------------------------
      1.           < 1.0:1.0             0.00%                   1.00%
      --------------------------------------------------------------------------
      2.           < 1.5:1.0             0.75%                   1.75%
      --------------------------------------------------------------------------
      3.         >/= 1.5:1.0             1.00%                   2.00%
      --------------------------------------------------------------------------
      4.         >/= 2.0:1.0             1.25%                   2.25%
      --------------------------------------------------------------------------
      5.         >/= 2.5:1.0             1.50%                   2.50%
      --------------------------------------------------------------------------

                                    SECTION 3
                                    SECURITY

3.1   Additional Obligor Security. Subject to what is stated below, the Agent
      and the Lenders hereby waive the requirements set out in clauses 7.2(a)(i)
      to (iv) of the Credit Agreement in respect of the provision of all of the
      security documents referenced therein by each of Pro Organics, Pro
      Organics East and Sonne Labs. Each of Pro Organics, Pro Organics East and
      Sonne Labs will, however, each execute a separate guarantee of the
      obligations of all of the Obligors owing to the Lenders. Notwithstanding
      the foregoing, the Agent, or the Unanimous Lenders may, at any time and in
      its or their sole and absolute discretion, as applicable, require that any
      or all of such Obligors provide to the Agent or the US Security Agent, as
      applicable, all or any of the security documents contemplated in clauses
      7.2(a) (i) to (iv) of the Credit Agreement and, at the time of such
      request, the waiver contained in this Section shall no longer be binding
      as against the Agent and the Lenders and the Obligors shall provide such
      agreements as the Agent, the US Security Agent or the Unanimous Lenders
      require in the circumstances.

                                    SECTION 4
                                    COVENANTS

4.1   Dispositions. In respect of Section 9.2(b) of the Agreement, the Agent and
      the Lenders hereby waive the requirement that the Permitted Proceeds from
      the sale, in two parcels, by SunOpta Inc. to Amcan Consolidated
      Technologies Corp. of the real property municipally known as 70 Brant
      Street, Hamilton, Ontario (the "Hamilton Pecal Property") be applied in
      accordance with Section 5.2 of the Original Agreement, provided, however,
      that such Permitted Proceeds (i) in respect of the first parcel
      (referenced as Part 3 and 4, Reference Plan 62R-16539 in Hamilton,
      Ontario) are not in excess of Cdn.$230,000, and (ii) in respect of the
      second parcel (referenced as Part 5 on Reference Plan 62R-16539 in
      Hamilton, Ontario) are not in excess of Cdn.$1,325,000. SunOpta Inc. shall
      be permitted to use the Permitted Proceeds from the disposition of the
      Hamilton Pecal Property for general operating purposes. The foregoing
      waiver shall only apply to Permitted Proceeds arising from the sale of the
      real property which constitutes the Hamilton Pecal Property and shall not
      extend to any Permitted Proceeds arising from the Inventory or any
      equipment of any Obligor located at or on the Hamilton Pecal Property.
      SunOpta Inc. hereby covenants and agrees in favour of the Lenders that it
      will transfer, before the consummation of the sale of the Hamilton Pecal
      Property to Amcan

<PAGE>
                                      -6-

      Consolidated Technologies Corp., all personal property located at or on
      the Hamilton Pecal Property to other locations owned by SunOpta Inc. The
      Agent and the Lenders will release and discharge their security interest
      in the Hamilton Pecal Property at the time of the consummation of the sale
      of such property from SunOpta Inc. to Amcan Consolidated Technologies
      Corp.

4.2   Limitation on Debt. Section 9.2(d) of the Agreement is hereby amended as
      follows:

      (a)   the reference to "$500,000" is deleted and replaced with reference
            to "US$500,000";

      (b)   the reference to the word "and" contained in clause (vii) of Section
            9.2(d) is deleted and replaced with referenced to a ";" and

      (c)   the following text is inserted immediately at the end of clause
            (viii) of Section 9.2(d):

            "; and (ix) unsecured Debt owing by Sunrich Food Group to Oracle
            Credit Corporation (and its successors and assigns) in an amount not
            exceeding US$1,053,933.11 pursuant to a Payment Plan Agreement and a
            Payment Schedule entered or to be entered into between Sunrich Food
            Group and Oracle Credit Corporation (a true executed copy of which
            has been or will be provided to the Agent);"

4.3   Investments. Pursuant to Section 9.2(n) of the Agreement, the Agent and
      the Lenders hereby consent to each of the following:

      (a)   the incorporation by SunOpta Inc. of SunOpta Holdings Inc., a
            corporation incorporated or to be incorporated under the laws of
            Delaware, all of the common shares of which are or will be owned by
            SunOpta Inc.;

      (b)   the incorporation by SunOpta Holdings Inc. of SunOpta Financing
            Inc., a corporation incorporated or to be incorporated under the
            laws of Delaware, all of the common shares and preference shares of
            which shall be owned by either SunOpta Holdings Inc. or SunOpta
            Inc.;

      (c)   the incorporation by Sunrich of Sunrich Acquisition, a corporation
            incorporated or to be incorporated under the laws of Delaware, all
            of the common shares of which are or will be owned by Sunrich;

      (d)   the acquisition by Sunrich Acquisition, for a purchase price of
            approximately US$12,200,000, of certain assets of Sigco Sunplant,
            Inc. and the assumption by Sunrich Acquisition of certain Debt in
            connection therewith, provided that such Debt is non-recourse to any
            of the Obligors and provided that only the following Liens are
            assumed by Sunrich Acquisition in connection with such asset
            acquisition:

            (i)   Liens in favour of GMAC Commercial Mortgage Corporation, as
                  attorney in fact for U.S. Bank Trust National Association, as
                  trustee, over real property owned by Sunrich Acquisition in
                  Richland County, North Dakota, Wilkin County, Minnesota and
                  Sherman County, Kansas, securing an amount not in excess of
                  US$2,440,000; and

<PAGE>
                                      -7-

            (ii)  Liens in favour of the Minnesota Department of Transport over
                  certain equipment owned by Sunrich Acquisition, securing an
                  amount not in excess of US$132,000;

      (e)   the acquisition by SunOpta Inc. on or about October 31, 2003, for a
            purchase price of approximately Cdn.$6,531,000, all of the issued
            and outstanding shares of each of Pro Organics Marketing Inc. (a
            corporation incorporated under the laws of British Columbia), Pro
            Organics Marketing East Inc. (a corporation incorporated under the
            laws of Ontario) and Pro Organics Marketing (Quebec) Inc. (a
            corporation incorporated under the laws of Quebec); and

      (f)   the acquisition by Sunrich Food Group, Inc. on or about October 31,
            2003, for a purchase price of approximately US$1,800,000, of all of
            the issued and outstanding shares of Sonne Labs, Inc., a corporation
            incorporated under the laws of North Dakota and operating as "Dakota
            Gourmet".

4.4   Permitted Investments. Section 9.2(n) of the Credit Agreement is hereby
      amended by deleting the word "and" that appears immediately before "(C)"
      and by adding the following text to the end of such clause:

      "; and (D) except for Permitted Investments."

4.5   Excluded Subsidiaries. Section 9.2 of the Credit Agreement is hereby
      amended such that new clauses (s) and (t) are added thereto as follows:

      "(s) Excluded Subsidiaries. It will not, without the prior written
      approval of the Agent and the Lenders, allow or cause any Excluded
      Subsidiary to (i) incur any Debt, other than Debt secured by or which
      could by secured by Permitted Liens or Debt for amounts payable to
      suppliers in the ordinary course of business, (ii) grant, incur or suffer
      any Lien other than a Permitted Lien, (iii) purchase or acquire, or make
      any commitment to purchase or acquire, any capital stock, equity interest,
      or any obligations or other securities of, or any interest in, any Person,
      including, without limitation, the establishment or creation of a
      Subsidiary, (iv) make or commit to make any acquisition of all or
      substantially all of the assets of another Person, or of any business or
      division of any Person, including without limitation, by way of merger,
      consolidation, amalgamation or other combination or (v) make or commit to
      make any advance, loan, extension of credit or capital contribution to or
      any other investment in, any Person including any Affiliate or make any
      payments in respect thereof.

      (t) Debt of Sunrich Acquisition. It will not at any time allow, agree to
      or cause the holders of Debt of Sunrich Acquisition (and any related
      security in respect thereof) to have recourse to it, either directly or
      indirectly, for any such Debt of Sunrich Acquisition. For greater
      certainty and without limiting the generality of the foregoing, no Obligor
      shall guarantee the obligations or Debt of Sunrich Acquisition or provide
      any other financial assistance of whatsoever nature or kind in respect of
      the obligations or Debt of Sunrich Acquisition."

4.6   Financial Covenants. Section 9.3(e) of the Credit Agreement is hereby
      amended by deleting reference to "US $25,000,000" and by replacing it with
      reference to "US$80,000,000".

<PAGE>
                                      -8-

4.7   Financial Information. Section 9.4(a) of the Credit Agreement is hereby
      amended such that the text "and each Excluded Subsidiary" is inserted
      immediately after the word "Obligor" contained in the eighth line of such
      Section.

4.8   Pro Organics Marketing (Quebec) Inc. Section 9.1 of the Credit Agreement
      is hereby amended by adding the following as clause (v) thereto:

      "(v) Pro Organics Marketing (Quebec) Inc. SunOpta will ensure that Pro
      Organics Marketing (Quebec) Inc. is and will at all times remain an
      inactive corporation and that it will acquire no assets."

                                    SECTION 5
                                  MISCELLANEOUS

5.1   Excluded Subsidiaries. Section 14 of the Credit Agreement is amended by
      adding a new Section 14.12 thereto as follows:

      "14.12 Excluded Subsidiaries.

      The parties hereto acknowledge and agree that each Excluded Subsidiary is
      not an Obligor for purposes of this Agreement or any of the Documents. For
      greater certainty and without limiting the generality of the foregoing,
      each Excluded Subsidiary and its assets shall not at any time be
      considered part of the Consolidated Borrower."

5.2   Consent. The Agent and the Lenders hereby consent to the corporate
      re-organization of SunOpta Inc. and the Obligors described in Exhibit "I"
      hereto. The consent provided herein is conditional upon, with reference to
      paragraph 14 of Exhibit "I", SunOpta Inc. causing such existing secured
      creditors of Pro Organics and Pro Organics East as may be identified by
      the Agent from time to time, to either be paid out in full or to
      subordinate and postpone their existing security interests, to the
      satisfaction of the Agent, to the security interests of the Agent and the
      Lenders in all of the assets of the proposed amalgamated company. The
      Obligors hereby represent and warrant that the corporate re-organization
      described in Exhibit "I" is true and correct in all respects and that
      there is no misstatement in, or omission of information from, Exhibit "I".
      SunOpta Inc. hereby covenants that it will advise the Agent in writing of
      each step of the corporate re-organization when it occurs or is completed,
      promptly upon such occurrence or completion. In addition, SunOpta Inc.
      hereby agrees that, at the request of the Agent and the Lenders, it will,
      and it will cause the Obligors to, take such action, and execute and
      deliver such further documents as may be reasonably necessary or
      appropriate to give effect to the provisions and intent of the Credit
      Agreement and the Documents.

5.3   Bedford Property Clarification. Pursuant to Section 7 of the First
      Amending Agreement, each of the Agent, the US Security Agent and the
      Lenders consented to the sale of the real property municipally known as 25
      Wiggins Avenue, Bedford, Massachusetts (the "Bedford Property") to Toxikon
      Corporation. SunOpta subsequently advised the Lenders that the transaction
      with Toxikon Corporation in respect of the Bedford Property was not
      consummated and that another purchaser in respect of the Bedford Property
      has been located. Given that the transaction which was consented to by the
      Agent, the US Security Agent and the Lenders as described in Section 7 of
      the First Amending Agreement did not occur, the parties wish to update and
      clarify the consent now provided by the Agent, the US Security Agent and
      the

<PAGE>
                                      -9-

      Lenders in respect of the currently proposed sale of the Bedford Property
      by Opta Food Ingredients, Inc. to Dr. Laxman S. Desai ("Desai") whereby
      Desai has been granted, pursuant to an option agreement, a one year option
      to purchase the Bedford Property at a price of approximately US$4,850,000.
      The option has been granted over a period of one year and expires
      September 22, 2004. As per the terms of the option agreement, SunOpta has
      received a US$500,000 non-refundable initial option payment which may be
      applied to the sale price at closing. SunOpta will also receive
      non-refundable monthly option payments of US$30,000 which will not be
      applied to the purchase price at closing. An option deposit in the amount
      of US$700,000 is due by Desai on or before December 15, 2003 and SunOpta
      will also receive monthly option deposits of US$20,000, all of which
      deposits may be applied to the purchase price at closing in respect of the
      Bedford Property. The Agent, the US Security Agent and the Lenders hereby
      consent to the proposed sale of the Bedford Property as described above
      and, upon the consummation of the sale of the Bedford Property, will
      release all Liens in respect thereof upon the following conditions being
      met to the satisfaction of the Lenders: (a) the Bedford Proceeds are in a
      minimum amount of at least US$4,400,000 (as certified by SunOpta to the
      Agent); and (b) the Bedford Proceeds are applied in accordance with the
      provisions of the Credit Agreement.

                                    SECTION 6
                                    SCHEDULES

6.1   Schedules. The information contained in Exhibit "II" hereto is added to
      the Credit Agreement as Schedule Y - Excluded Subsidaries. Schedule R to
      the Credit Agreement is hereby deleted and replaced with the updated
      Schedule R which is attached as Exhibit "III" hereto. SunOpta Inc. agrees
      in favour of the Agent and the Lenders that it will, promptly upon the
      completion of the re-organization contemplated in Section 5.2 hereof,
      update and provide each of Schedules B, C, G and I to the Credit
      Agreement.

                                   SECTION 7
                              CONDITIONS PRECEDENT

7.1   Conditions Precedent. The effectiveness of this Second Amending Agreement
      is subject to and conditional upon the satisfaction of the following
      conditions:

      (a)   Delivery of Documents. The Agent or the US Security Agent, as
            applicable, shall have received Sufficient Copies, in form and
            substance satisfactory to the Agent or the US Security Agent, as
            applicable, of the following:

            (i)   an Additional Obligor Counterpart duly executed by each of Pro
                  Organics, Pro Organics East, Sonne Labs, SunOpta Holdings and
                  SunOpta Financing;

            (ii)  this Second Amending Agreement duly executed by all of the
                  parties hereto;

            (iii) an Ontario law guarantee from Pro Organics of the obligations
                  of all Obligors (other than Pro Organics) owing to the
                  Lenders, an Ontario law guarantee from Pro Organics East of
                  the obligations of all Obligors (other than Pro Organics East)
                  owing to the Lenders and an Illinois law guarantee from Sonne
                  Labs of the obligations of all Obligors (other than Sonne
                  Labs) owing to the Lenders;

<PAGE>
                                      -10-

            (iv)  from SunOpta Holdings (i) Illinois law guarantee of the
                  obligations of all Obligors (other than SunOpta Holdings)
                  owing to the Lenders; (ii) a general security agreement
                  creating a security interest in all of the personal property,
                  assets and undertaking of SunOpta Holdings, including
                  securities (or the equivalent) registered in every location
                  where SunOpta Holdings has assets; (iii) a certificate in
                  respect of all insurance policies, including but not limited
                  to fire and all perils insurance on real property and policies
                  insuring the assets of SunOpta Holdings, indicating the US
                  Security Agent and/or Lenders as loss payee; (iv) an offset
                  agreement regarding cash balances; and (v) a stock transfer
                  power of attorney.

            (v)   from SunOpta Financing (i) Illinois law guarantee of the
                  obligations of all Obligors (other than SunOpta Financing)
                  owing to the Lenders, (ii) a general security agreement
                  creating a security interest in all of the personal property,
                  assets and undertaking of SunOpta Financing, including
                  securities (or the equivalent) registered in every location
                  where SunOpta Financing has assets; (iii) a certificate in
                  respect of all insurance policies, including but not limited
                  to fire and all perils insurance on real property and policies
                  insuring the assets of SunOpta Financing, indicating the US
                  Security Agent and/or the Lenders as loss payee; and (iv) an
                  offset agreement regarding cash balances.

            (vi)  a Certificate of each of Pro Organics, Pro Organics East,
                  Sonne Labs, SunOpta Holdings and SunOpta Financing dated as of
                  the date hereof certifying that:

                  A.    its constating documents and the by-laws, which shall be
                        attached thereto, are complete and correct copies and
                        are in full force and effect;

                  B.    all resolutions and all other authorizations necessary
                        to authorize the execution and delivery of and the
                        performance by it of its obligations under the
                        Additional Obligor Counterpart, the Credit Agreement,
                        this Second Amending Agreement and the other Documents
                        to which it is a party and all the transactions
                        contemplated thereby; and

                  C.    all representations and warranties contained in the
                        Credit Agreement and in the Second Amending Agreement
                        are true and correct as if made on the date of the
                        Certificate.

            (vii) on or before January 15, 2004, proforma consolidated financial
                  statements of SunOpta Inc. for the remainder of 2003 after
                  giving effect to the acquisition of Pro Organics, Pro Organics
                  East, Pro Organics Marketing (Quebec) Inc. and Sonne Labs,
                  together with financial projections for fiscal years 2004 and
                  2005, prepared in good faith and based upon reasonable
                  assumptions and consistent with SunOpta Inc.'s due diligence
                  review in connection with the acquisition of Pro Organics, Pro
                  Organics East, Pro Organics Marketing (Quebec) Inc. and Sonne
                  Labs;

            (viii)opinions of counsel to Pro Organics, Pro Organics East, Sonne
                  Labs, SunOpta Holdings and SunOpta Financing, addressed to the
                  Agent and each Lender and counsel to the Agent with respect
                  to, inter alia, corporate existence, capacity,

<PAGE>
                                      -11-

                  due authorization, execution, delivery and enforceability of
                  the Documents executed by, as applicable, each of Pro
                  Organics, Pro Organics East, Sonne Labs, SunOpta Holdings and
                  SunOpta Financing;

            (ix)  a duly completed Environmental Checklist in the Agent's
                  standard form, or if available Phase I environmental reports,
                  in respect of each of Pro Organics, Pro Organics East and
                  Sonne Labs;

            (x)   duly executed certificates of insurance evidencing the
                  insurance required under the Credit Agreement in respect of
                  each Pro Organics, Pro Organics East, Sonne Labs, SunOpta
                  Holdings and SunOpta Financing, together with those policies
                  each showing loss payable to the Agent or US Security Agent,
                  as applicable;

            (xi)  a Certificate of an officer of SunOpta Inc. certifying that
                  its purchases of all of the shares of each of Pro Organics,
                  Pro Organics East, Pro Organics Marketing (Quebec) Inc. and
                  Sonne Labs have been completed, on terms satisfactory to the
                  Lenders, and attaching thereto a true copy of the executed
                  share purchase agreements entered into between SunOpta Inc.
                  and the vendors, as applicable, all of the shares of each of
                  Pro Organics, Pro Organics East, Pro Organics Marketing
                  (Quebec) Inc. and Sonne Labs;

            (xii) SunOpta Inc. shall provide to the Agent the original share
                  certificates issued in its name in respect of the shares it
                  holds in the capital of each of Pro Organics, Pro Organics
                  East, Pro Organics Marketing (Quebec) Inc. and SunOpta
                  Holdings, along with duly executed stock transfer powers of
                  attorney, in form and substance satisfactory to Agent;

          (xiii)  SunOpta Holdings shall provide to the US Security Agent the
                  original share certificates issued in its name in respect of
                  the shares that it holds in the capital of each of Sunrich
                  Food Group and SunOpta Financing, along with duly executed
                  stock transfer powers of attorney, in form and substance
                  satisfactory to the US Security Agent; and

            (xiv) Sunrich Food Group, Inc. shall provide to the US Security
                  Agent the original share certificate issued in its name in
                  respect of the shares it holds in the capital of Sonne Labs,
                  along with a duly executed stock transfer power of attorney,
                  in form and substance satisfactory to US Security Agent.

      (b)   Fees. All fees payable in accordance with this Second Amending
            Agreement on or before the Second Amending Closing Date (including
            legal fees and expenses of the Agent and the US Security Agent)
            shall have been paid to the Agent, including, without limitation,
            the payment to Agent, for and on behalf of the Lenders, of an
            amendment fee of Cdn.$7,500 and an amendment fee of US$29,324.

      (c)   Due Diligence. The Agent and the Lenders shall have completed their
            business, legal and accounting due diligence with results
            satisfactory to them.

      (d)   Material Adverse Change. No Material Adverse Change shall have
            occurred with respect to the Obligors.

<PAGE>
                                      -12-

      (e)   Sigco Sunplant, Inc. The Agent and the Lenders shall be satisfied
            with the terms and conditions upon which Sunrich Acquisition
            acquires certain assets of Sigco Sunplant, Inc. In particular, the
            Agent and the Lenders shall be satisfied that any Debt or Liens
            assumed by Sunrich Acquisition in connection with such transaction
            are non-recourse to the Obligors.

      (f)   Pro Organics Creditors. The existing Creditors of Pro Organics and
            Pro Organics East indicated in Exhibit "IV" shall, on or before
            December 31, 2003, discharge their respective security registrations
            or have subordinated and postponed such security registrations to
            the satisfaction of the Agent.

7.2   Waiver. The conditions stated in Section 7.1 immediately above are
      inserted for the sole benefit of the Agent, the US Security Agent and the
      Lenders and may only be waived by the Unanimous Lenders, in whole or in
      part, with or without terms or conditions.

                                    SECTION 8
                           ASSUMPTION AND CONFIRMATION

8.1   Continuance of 632100 B.C. Ltd. SunOpta Inc. represents and warrants to
      the Agent, the US Security Agent and each Lender that 632100 B.C. Ltd.,
      previously a British Columbia corporation, was continued under the Canada
      Business Corporation Act as 4198000 Canada Ltd. effective as of October
      23, 2003 (the "Continuance"). Attached as Exhibit "V" hereto is a true and
      complete copy of the Articles of Continuance and Certificate of
      Continuance dated October 23, 2003 in respect of 419800 Canada Ltd. 419800
      Canada Ltd. hereby confirms and acknowledges that, as the continuing
      corporation from the Continuance, it has succeeded, by operation of law,
      to all of the business, undertaking, property, assets, rights,
      entitlements, franchises, licences and permits of 632100 B.C. Ltd. and to
      all of the covenants, agreements, debts, liabilities and obligations of
      632100 B.C. Ltd. under the Credit Agreement and all Documents to which
      632100 B.C. Ltd. is a party. In furtherance of, and without limiting the
      effect of such provisions of law, 4198000 Canada Ltd. hereby irrevocably
      and unconditionally (a) assumes, confirms and agrees to perform, observe,
      comply with and be bound by each and every covenant, agreement, term,
      condition, debt, liability, obligation, security interest, undertaking,
      appointment, duty and liability of 632100 B.C. Ltd. contained in, existing
      under or created by any agreement entered into by 632100 B.C. Ltd. in
      favour of the Agent, the US Security Agent or the Lenders and under any
      document or instrument executed and delivered or furnished by 632100 B.C.
      Ltd. in connection therewith (collectively, the "Financing Agreements"),
      and (b) confirms and agrees that from and after the effective time of the
      Continuance all references to 632100 B.C. Ltd. in the Financing Agreements
      shall be, and shall be deemed for all purposes to be, references to
      4198000 Canada Ltd., all with the same force and effect as if 4198000
      Canada Ltd. were a signatory to such Financing Agreements and the
      Financing Agreements are in all respects ratified and confirmed and shall
      remain in full force and effect.

8.2   Continuance of Kettle Valley Dried Fruits Ltd. SunOpta Inc. represents and
      warrants to the Agent, the US Security Agent and each Lender that Kettle
      Valley Dried Fruits Ltd., previously a British Columbia corporation, was
      continued under the Canada Business Corporation Act as Kettle Valley Dried
      Fruits Ltd. ("Kettle Canada") effective as of October 23, 2003 (the
      "Kettle Continuance"). Attached as Exhibit "VI" hereto is a true and
      complete copy of the Articles of

<PAGE>
                                      -13-

      Continuance and Certificate of Continuance dated October 23, 2003 in
      respect of Kettle Canada. Kettle Canada hereby confirms and acknowledges
      that, as the continuing corporation from the Kettle Continuance, it has
      succeeded, by operation of law, to all of the business, undertaking,
      property, assets, rights, entitlements, franchises, licences and permits
      of Kettle Valley Dried Fruits Ltd. and to all of the covenants,
      agreements, debts, liabilities and obligations of Kettle Valley Dried
      Fruits Ltd. under the Credit Agreement and all Documents to which Kettle
      Valley Dried Fruits Ltd. is a party. In furtherance of, and without
      limiting the effect of such provisions of law, Kettle Canada hereby
      irrevocably and unconditionally (a) assumes, confirms and agrees to
      perform, observe, comply with and be bound by each and every covenant,
      agreement, term, condition, debt, liability, obligation, security
      interest, undertaking, appointment, duty and liability of Kettle Valley
      Dried Fruits Ltd. contained in, existing under or created by any agreement
      entered into by Kettle Valley Dried Fruits Ltd. in favour of the Agent,
      the US Security Agent or the Lenders and under any document or instrument
      executed and delivered or furnished by Kettle Valley Dried Fruits Ltd. in
      connection therewith (collectively, the "Kettle Financing Agreements"),
      and (b) confirms and agrees that from and after the effective time of the
      Kettle Continuance all references to Kettle Valley Dried Fruits Ltd. in
      the Kettle Financing Agreements shall be, and shall be deemed for all
      purposes to be, references to Kettle Canada, all with the same force and
      effect as if Kettle Canada were a signatory to such Kettle Financing
      Agreements and the Kettle Financing Agreements are in all respects
      ratified and confirmed and shall remain in full force and effect.

8.3   Continuance of Integrated Drying Systems Inc. SunOpta Inc. represents and
      warrants to the Agent, the US Security Agent and each Lender that
      Integrated Drying Systems Inc., previously a British Columbia corporation,
      was continued under the Canada Business Corporation Act as Integrated
      Drying Systems Inc. ("Integrated Canada") effective as of October 23, 2003
      (the "Integrated Continuance"). Attached as Exhibit "VII" hereto is a true
      and complete copy of the Articles of Continuance and Certificate of
      Continuance dated October 23, 2003 in respect of Integrated Canada.
      Integrated Canada hereby confirms and acknowledges that, as the continuing
      corporation from the Integrated Continuance, it has succeeded, by
      operation of law, to all of the business, undertaking, property, assets,
      rights, entitlements, franchises, licences and permits of Integrated
      Drying Systems Inc. and to all of the covenants, agreements, debts,
      liabilities and obligations of Integrated Drying Systems Inc. under the
      Credit Agreement and all Documents to which Integrated Drying Systems Inc.
      is a party. In furtherance of, and without limiting the effect of such
      provisions of law, Integrated Canada hereby irrevocably and
      unconditionally (a) assumes, confirms and agrees to perform, observe,
      comply with and be bound by each and every covenant, agreement, term,
      condition, debt, liability, obligation, security interest, undertaking,
      appointment, duty and liability of Integrated Drying Systems Inc.
      contained in, existing under or created by any agreement entered into by
      Integrated Drying Systems Inc. in favour of the Agent, the US Security
      Agent or the Lenders and under any document or instrument executed and
      delivered or furnished by Integrated Drying Systems Inc. in connection
      therewith (collectively, the "Integrated Financing Agreements"), and (b)
      confirms and agrees that from and after the effective time of the
      Integrated Continuance all references to Integrated Drying Systems Inc. in
      the Integrated Financing Agreements shall be, and shall be deemed for all
      purposes to be, references to Integrated Canada, all with the same force
      and effect as if Integrated Canada were a signatory to such Integrated
      Financing Agreements and the Integrated Financing Agreements are in all
      respects ratified and confirmed and shall remain in full force and effect.

<PAGE>
                                      -14-

                                   SECTION 9
                         REPRESENTATIONS AND WARRANTIES

9.1   Representations. Each of the Obligors represent and warrant to the Agent,
      the US Security Agent and the Lenders that:

      (a)   the Credit Agreement, as amended by this Second Amending Agreement,
            is its legal, valid and binding obligation, enforceable against each
            of the Obligors in accordance with its terms, subject to (i)
            applicable bankruptcy, reorganization, moratorium or similar laws
            affecting creditors' generally, (ii) the fact that specific
            performance and injunctive relief may only be given at the
            discretion of the courts, and (iii) the equitable or statutory
            powers of the courts to stay proceedings before them and to stay the
            execution of judgments;

      (b)   the Credit Agreement, as amended by this Second Amending Agreement,
            does not conflict with any constating document, agreement,
            instrument or undertaking binding upon any Obligor or any of its
            properties;

      (c)   no Default or Event of Default now exists under the Credit Agreement
            or will exist after giving effect to this Second Amending Agreement;

      (d)   all Debt now assumed or to be assumed by Sunrich Acquisition in
            connection with the acquisition of certain assets of Sigco Sunplant,
            Inc. is and shall at all times be and remain non-recourse to the
            Obligors; and

      (e)   all Debt of Sonne Labs is non-recourse to the Obligors other than
            Sonne Labs. For greater certainty, SunOpta represents and warrants
            that the Debt owing by Sonne Labs to First Community Bank is in an
            amount not in excess of US$350,000 and that such Debt is secured by
            certain real property of Sonne Labs and not any other assets of
            Sonne Labs. If the Lien granted by Sonne Labs in favour of First
            Community Bank is more extensive than that described above, then
            SunOpta, at the request of the Agent and the Lenders, will promptly
            cause the Debt owing by Sonne Labs to First Community Bank to be
            paid out in full and will cause the Lien previously granted in
            favour of First Community Bank to be released and discharged.

                                   SECTION 10
                                     GENERAL

10.1  Severability. Any provision of this Second Amending Agreement which is
      prohibited by the laws of any jurisdiction shall, as to such jurisdiction,
      be ineffective to the extent of such prohibition without invalidating the
      remaining terms and provisions hereof.

10.2  Costs, Expenses and Taxes. The Obligors agree to pay, on demand, all
      reasonable costs and expenses of the Agent, the US Security Agent and the
      Lenders in connection with the preparation, execution, delivery, operation
      or enforcement of this Second Amending Agreement and the Credit Agreement
      including, without limitation, the reasonable fees and out-of-pocket
      expenses of third parties, the Lenders' counsel and other professionals
      engaged by the Lenders with respect to the preparation, negotiation and
      documentation of this Second Amending Agreement, the Security Documents,
      if any, and the related closing documents with respect thereto and with

<PAGE>
                                      -15-

      respect to advising the Agent, the US Security Agent and the Lenders of
      their rights and responsibilities in connection with the continuing
      operation of the Credit Agreement, as may be amended by this Credit
      Agreement.

10.3  Form of Documents. All documents delivered under or in connection with
      this Second Amending Agreement or under or in connection with the Credit
      Agreement shall be in form and substance satisfactory to the Agent, the US
      Security Agent, the Lenders and their counsel.

10.4  Governing Law. This Second Amending Agreement shall be governed by and
      construed in accordance with the laws of the Province of Ontario and of
      Canada applicable therein and shall be treated in all respects as an
      Ontario contract. The Obligors irrevocably attorn to the non-exclusive
      jurisdiction of the courts of the Province of Ontario.

10.5  Governing Documents. The Credit Agreement as amended by this Second
      Amending Agreement and all other Documents delivered pursuant to or
      referenced in the Credit Agreement as amended by this Second Amending
      Agreement constitute the complete agreement of the parties hereto with
      respect to the subject matter hereof and supersede any other agreements or
      understandings between each of the Obligors, the Agent, the US Security
      Agent and the Lenders. Save as expressly amended by this Second Amending
      Agreement, all other terms and conditions of the Credit Agreement remain
      in full force and effect unamended.

10.6  Time of the Essence. Time shall be of the essence of this Second Amending
      Agreement.

10.7  Acknowledgement of Obligors. By signing this Second Amending Agreement,
      each of the Obligors, as applicable, confirms that the guarantees given by
      each of them to the Agent, the US Security Agent and the Lenders and all
      Security Documents given by each of them as collateral security for their
      respective obligations, direct, indirect, absolute and/or contingent,
      remain in full force and effect and continue to support all of the
      Borrowers' indebtedness and liabilities, present and future, to, the
      Agent, the US Security Agent and the Lenders including, without
      limitation, each Borrower's indebtedness and liabilities under the Credit
      Agreement and the Security Documents granted by each such Borrower.

10.8  Counterparts. This Second Amending Agreement may be executed and delivered
      in any number of counterparts, each of which when executed and delivered
      is an original but all of which taken together constitute one and the same
      instrument.

IN WITNESS WHEREOF the parties hereto have caused this Second Amending Agreement
to be executed by their respective officers thereunto duly authorized, as of the
date first above written.

SUNOPTA INC.                                By: "Jeremy Kendall"
2838 Hwy 7                                     ----------------------------
Norval, Ontario LOP 1KO                     Name: Jeremy Kendall
Attention: Chief Financial Officer          Title: Chairman & CEO
Fax: (905) 455-2529

STAKE TECH LP                               By: "Jeremy Kendall"
                                               ----------------------------
By: 1510146 Ontario Inc., its General       Name: Jeremy Kendall
Partner                                     Title: Chairman & CEO

<PAGE>
                                      -16-

SUNRICH FOOD GROUP, INC.                    By: "Jeremy Kendall"
                                               ----------------------------
                                            Name: Jeremy Kendall
                                            Title: Chairman & CEO

TEMISCA, INC.                               By: "Jeremy Kendall"
                                               ----------------------------
                                            Name: Jeremy Kendall
                                            Title: Chairman & CEO

OPTA FOOD INGREDIENTS CANADA, LTD.          By: "Jeremy Kendall"
                                               ----------------------------
                                            Name: Jeremy Kendall
                                            Title: Chairman & CEO

1510146 ONTARIO INC.                        By: "Jeremy Kendall"
                                               ----------------------------
                                            Name: Jeremy Kendall
                                            Title: Chairman & CEO

3060385 NOVA SCOTIA COMPANY                 By: "Jeremy Kendall"
                                               ----------------------------
                                            Name: Jeremy Kendall
                                            Title: Chairman & CEO

DRIVE ORGANICS CORPORATION                  By: "Jeremy Kendall"
                                               ----------------------------
                                            Name: Jeremy Kendall
                                            Title: Chairman & CEO

SUNRICH, INC.                               By: "Jeremy Kendall"
                                               ----------------------------
                                            Name: Jeremy Kendall
                                            Title: Chairman & CEO

<PAGE>
                                      -17-

NORTHERN FOOD AND DAIRY INC.                By: "Jeremy Kendall"
                                               ----------------------------
                                            Name: Jeremy Kendall
                                            Title: Chairman & CEO

NORDIC ASEPTIC, INC.                        By: "Jeremy Kendall"
                                               ----------------------------
                                            Name: Jeremy Kendall
                                            Title: Chairman & CEO

STAKE TECHNOLOGY LLC                        By: "Ricky W. Johnson"
                                               ----------------------------
                                            Name: Ricky W. Johnson
                                            Title:

VIRGINIA MATERIALS INC.                     By: "Jeremy Kendall"
                                               ----------------------------
                                            Name: Jeremy Kendall
                                            Title: Chairman & CEO

INTERNATIONAL MATERIALS & SUPPLIES INC.     By: "Jeremy Kendall"
                                               ----------------------------
                                            Name: Jeremy Kendall
                                            Title: Chairman & CEO

4157648 CANADA INC.                         By: "Jeremy Kendall"
                                               ----------------------------
                                            Name: Jeremy Kendall
                                            Title: Chairman & CEO

CANADA HARVEST PROCESS LTD.                 By: "John Dietrich"
                                               ----------------------------
                                            Name: John Dietrich
                                            Title: VP & CFO

4198000 CANADA LTD.                         By: "John Dietrich"
                                               ----------------------------
                                            Name: John Dietrich
                                            Title: VP & CFO

<PAGE>
                                      -18-

OPTA FOOD INGREDIENTS, INC.                 By: "John Dietrich"
                                               ----------------------------
                                            Name: John Dietrich
                                            Title: VP & CFO

INTEGRATED DRYING SYSTEMS INC.              By: "John Dietrich"
                                               ----------------------------
                                            Name: John Dietrich
                                            Title: VP & CFO

KETTLE VALLEY DRIED FRUITS LTD.             By: "John Dietrich"
                                               ----------------------------
                                            Name: John Dietrich
                                            Title: VP & CFO

KETTLE VALLEY DRIED FRUIT INC.              By: "John Dietrich"
                                               ----------------------------
                                            Name: John Dietrich
                                            Title: VP & CFO

PRO ORGANICS MARKETING INC.                 By: "John Dietrich"
                                               ----------------------------
                                            Name: John Dietrich
                                            Title: VP & CFO

PRO ORGANICS MARKETING (EAST) INC.          By: "John Dietrich"
                                               ----------------------------
                                            Name: John Dietrich
                                            Title: VP & CFO

SONNE LABS, INC.                            By: "John Dietrich"
                                               ----------------------------
                                            Name: John Dietrich
                                            Title: VP & CFO

SUNOPTA HOLDINGS INC.                       By: "John Dietrich"
                                               ----------------------------
                                            Name: John Dietrich
                                            Title: VP & CFO

SUNOPTA FINANCING INC.                      By: "John Dietrich"
                                               ----------------------------
                                            Name: John Dietrich
                                            Title: VP & CFO

<PAGE>
                                      -19-

BANK OF MONTREAL                            By: "K. W. Everett"
in its capacity as Agent                       ----------------------------
                                            Name: K. W. Everett
                                            Title: Senior Manager, Syndications

Corporate Finance
100 King Street West                        By:
11th Floor                                     ----------------------------
Toronto, Ontario                            Name:
M5X 1A1                                     Title:
Attention: Senior Manager
Fax: (416) 360-7168

HARRIS TRUST AND SAVINGS BANK               By: "Shane Koonce"
in its capacity as US Security Agent           ----------------------------
                                            Name: Shane Koonce
                                            Title: Vice President

                                            By:
                                               ----------------------------
                                            Name:
                                            Title:

BANK OF MONTREAL                            By: "Craig Noble"
in its capacity as Lender                      ----------------------------
                                            Name: Craig Noble
                                            Title: Financing Manager

                                            By:
                                               ----------------------------
                                            Name:
                                            Title:

BANK OF MONTREAL                            By: "Shane Koonce"
(Chicago Branch)                               ----------------------------
in its capacity as Lender                   Name: Shane Koonce
                                            Title: Vice President

                                            By:
                                               ----------------------------
                                            Name:
                                            Title:

<PAGE>
                                      -20-

HARRIS TRUST AND SAVINGS BANK               By: "Shane Koonce"
in its capacity as Lender                      --------------------------
                                            Name: Shane Koonce
                                            Title: Vice President

                                            By:
                                               ----------------------------
                                            Name:
                                            Title:

CANADIAN IMPERIAL BANK OF COMMERCE          By: "Peter Ferrante"
in its capacity as Lender                      ----------------------------
                                            Name: Peter Ferrante
                                            Title: Manager, Commercial Credit

                                            By: "S. J. Marra"
                                               ----------------------------
                                            Name: S. J. Marra
                                            Title: Manager, Commercial Credit

CIBC New York Agency                        By: "Geraldine Kerr"
in its capacity as Lender                      ----------------------------
                                            Name: Geraldine Kerr
                                            Title: Executive Director

                                            By:
                                               ----------------------------
                                            Name:
                                            Title:

<PAGE>

                                   EXHIBIT "I"

                       Corporate Reorganization Step Plan

1.    Stake Technology Ltd. changed its name to SunOpta Inc. effective October
      31, 2003.

2.    SunOpta Holdings Inc. is or will be incorporated under the laws of
      Delaware and it will, pursuant to the implementation of the provisions of
      a US Financing and Restructuring Plan prepared by PriceWaterhouseCoopers
      for Stake Technology Ltd./SunOpta Inc. (a copy of which has been provided
      by SunOpta Inc. to the Agent and the Lenders), become the primary holding
      company for the US operating subsidiaries of SunOpta Inc. SunOpta Holdings
      Inc. will be wholly-owned by SunOpta Inc.

3.    SunOpta Financing Inc. is or will be incorporated under the laws of
      Delaware and it will, pursuant to the implementation of the provisions of
      a US Financing and Restructuring Plan prepared by PriceWaterhouseCoopers
      for Stake Technology Ltd./SunOpta Inc. (a copy of which has been provided
      by SunOpta Inc. to the Agent and the Lenders), be owed a significant
      amount of intercorporate debt from certain US operating companies, namely
      Sunrich Food Group, Inc. and Virginia Materials Inc. The common shares of
      SunOpta Financing Inc. will be owned by SunOpta Holdings Inc. and the
      preference shares of SunOpta Financing Inc. will, at least temporarily, be
      owned by SunOpta Inc.

4.    SunOpta Inc. has acquired all of the outstanding shares of each of
      Pro-Organics Marketing Inc., Pro-Organics Marketing (East) Inc. and
      Pro-Organics Marketing (Quebec) Inc.

5.    Sunrich Food Group, Inc. has acquired all of the shares of Sonne Labs,
      Inc.

6.    Sunrich Acquisition Inc., a wholly owned subsidiary of Sunrich, Inc., will
      acquire certain assets of Sigco Sun Products Inc.

7.    Stake Tech LP will change its name to SunOpta LP.

8.    Stake Tech LLC will change its name to SunOpta LLC.

9.    Each of Integrated Drying Systems Inc. (a British Columbia corporation),
      Kettle Valley Dried Fruit Ltd. (a British Columbia corporation) and 632100
      B.C. Limited (a British Columbia corporation) are or will be continued
      under the laws of Canada into federal corporations.

10.   Each of Pro-Organics Marketing Inc. and Pro-Organics Marketing (East) Inc.
      are to be continued under the laws of Canada into federal corporations.

11.   Nordic Aseptic Inc. will change its name to SunOpta Aseptic Inc.

12.   Opta Food Ingredients, Inc. will change its name to SunOpta Ingredients,
      Inc.

13.   Opta Food Ingredients Canada, Ltd. and Canadian Harvest Process Ltd. will
      amalgamate and the amalgamated company will be called SunOpta Ingredients
      Canada, Ltd.

<PAGE>
                                      -2-

14.   There will be an amalgamation of each of Integrated Drying Systems Inc.,
      Kettle Valley Dried Fruits Ltd., Pro-Organics Marketing Inc., Pro-Organics
      Marketing (East) Inc., 4157658 Canada Inc. (formerly Simply Organic Co.
      Ltd.), 632100 B.C. Ltd. and Sunrich Valley Inc. into SunOpta Inc.

15.   Midwestern Coal Slag Co. LLC will be dissolved.

16.   There will be an amalgamation of Northern Food and Dairy Inc. into Sunrich
      Food Group, Inc.

<PAGE>

                                  EXHIBIT "II"

                                   SCHEDULE Y

                              EXCLUDED SUBSIDIARIES

Sunrich Acquisition Inc., a corporation incorporated under the laws of Delaware,
all of the issued and outstanding shares of which are owned by Sunrich, Inc.

<PAGE>

                                  EXHIBIT "III"

               [Updated Schedule R to be provided by SunOpta Inc.]

<PAGE>

                                  EXHIBIT "IV"

                   REQUIRED DISCHARGE/SUBORDINATION AGREEMENTS

<TABLE>
<CAPTION>
---------------------------------------------------------------------------------------------------------------------------
             Debtor              Creditor                        Registration Type      File No.       Action Required
---------------------------------------------------------------------------------------------------------------------------
<S>          <C>                 <C>                             <C>                    <C>            <C>
1.           Pro Organics East   Vancity Capital Corporation     PPSA (BC)              8546733        Discharge
---------------------------------------------------------------------------------------------------------------------------
2.           Pro Organics East   The Bank of Nova Scotia         PPSA (BC)              305934A        Discharge
---------------------------------------------------------------------------------------------------------------------------
3.           Pro Organics        Paccar Leasing                  PPSA (Ontario)         872844768      Subordination
---------------------------------------------------------------------------------------------------------------------------
4.           Pro Organics        Vancity Capital Corporation     PPSA (BC)              8546726        Discharge
---------------------------------------------------------------------------------------------------------------------------
5.           Pro Organics        Vancity Capital Corporation     PPSA (BC)              8546733        Discharge
---------------------------------------------------------------------------------------------------------------------------
6.           Pro Organics        CIBC Equipment Finance Limited  PPSA (BC)              8598234        Subordination
---------------------------------------------------------------------------------------------------------------------------
7.           Pro Organics        The Bank of Nova Scotia         PPSA (BC)              305939A        Discharge
---------------------------------------------------------------------------------------------------------------------------
8.           Pro Organics East   The Bank of Nova Scotia         PPSA (Ontario)         881830827      Discharge
---------------------------------------------------------------------------------------------------------------------------
9.           Pro Organics East   Vancity Capital Corporation     PPSA (Ontario)         855608391      Discharge
---------------------------------------------------------------------------------------------------------------------------
</TABLE>

<PAGE>

                                   EXHIBIT "V"

See the attached Articles of Continuance in respect of 4198000 Canada Ltd.

<PAGE>

                                  EXHIBIT "VI"

See the attached Articles of Continuance in respect of Kettle Valley Dried
Fruits Ltd.

<PAGE>

                                  EXHIBIT "VII"

See the attached Articles of Continuance in respect of Integrated Drying Systems
Inc.

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00063-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00063-of-00352.parquet"}]]