Document:

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                                                                    Exhibit 10.6

                  AMENDED AND RESTATED MANUFACTURING AGREEMENT

          THIS AMENDED AND RESTATED MANUFACTURING AGREEMENT (this "Agreement")
is made and entered into as of the 29th day of November, 2000, by and between
Kruger GmbH & Co. KG, represented herein by Kruger France, a wholly owned
subsidiary of Kruger GmbH & Co., Kruger France having its headquarters at 45
Avenue Andre ROUSSIN, 13016 Marseille, represented by Mr. Siari Marc ("KRUGER"),
and Merisant Company, having offices located at 800 North Lindbergh Boulevard,
St. Louis, Missouri 63167, USA, represented by Carl W. Warschausky ("MERISANT").

          WHEREAS, KRUGER is in the business of manufacturing sweetener tablets
and packing such tablets in dispensers, owns and Operates a manufacturing
facility in Bergisch Gladbach (the "Bergisch Plant") and Stendal (the "Stendal
Plant"), Germany (the Bergisch Plant and the Stendal Plant are hereinafter
sometimes referred to individually as a "Plant" and collectively as the
"Plants") to conduct such business, and has expertise and experience in such
production; and

          WHEREAS, MERISANT manufactures and sells its brands of sweetener
tablets, including, but not limited to, sweetener tablets marketed under the
Canderel(TM) brand ("Product"); and

          WHEREAS, pursuant to a Manufacturing Agreement dated as of December
28, 1999 between MERISANT US, INC. and KRUGER, KRUGER (the "Prior Agreement") is
already manufacturing product for MERISANT; and

          WHEREAS, KRUGER and MERISANT desire to amend and restate the Prior
Agreement, all on the terms and conditions set forth herein, it being understood
that this Agreement is an amendment and restatement of the Prior Agreement,
which shall remain in full force and effect, as amended and restated hereby.

          NOW, THEREFORE, in consideration of the promises and the mutual
covenants and agreements hereinafter set forth, the parties agree as follows:

ARTICLE 1 - DEFINITIONS; EFFECTIVENESS, AMENDMENT AND RESTATEMENT

1.1  DEFINITIONS. Wherever used in this Agreement, unless specifically provided
otherwise, the following terms shall have the meaning set forth below:

     (a)  "EFFECTIVE DATE" means June 1, 2001.

     (b)  "PRODUCT" means the Merisant brands of high intensity sweetener in
tablet and bulk powder form, manufactured by KRUGER in accordance with the
Specifications, and packaged into dispensers and glass jars, respectively,
having the SKU's listed in Exhibit 1 .l(b), which may be amended from time to
time by MERISANT. The parties acknowledge and agree that the term "Product"
shall not include the bulk form of "Glucidex 17 FDS" until after the effective
date of

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the termination of that certain Agreement between Roquette Freres, S.A.
and MERISANT (the assignee of Monsanto France, S.A.). MERISANT shall notify
KRUGER of the date it anticipates adding such product to Exhibit 1 .l(b).

     (c)  "Product Manual" means the compilation of formulations. Specifications
and procedures (including but not limited to recall procedures), quality
controls, packaging and handling for the Product, developed by MERISANT as set
forth in the attached Exhibit l.l(c), which may be amended from time to time by
MERISANT.

     (d)  "Production Schedule" means a document, whether executed or not,
identifying a schedule (against the Purchase Order) for the production of
Product by KRUGER.

     (e)  "Purchase Order" means a document, whether executed or not, in the
form of Exhibit 1.1(e), identified as a Purchase Order for Product.

     (f)  "Raw Materials" means those ingredients, intermediates and packaging
materials which are listed in Exhibits 1.1 (f) and are necessary for the
production or packaging of Product in compliance with Specifications and the
terms of this Agreement.

     (g)  "Specifications" means the procedures, requirements, standards and
other matters set forth in the Product Manual (including any amendments made by
MERISANT from time to time thereto) regarding the manufacture of Product.

     (h)  "Term" means the duration of this Agreement, such duration to commence
on the Effective Date and to end on the day this Agreement terminates according
to Article 8 or expires according to Article 7.

1.2  EFFECTIVENESS, AMENDMENT AND RESTATEMENT.

     (a)  This Agreement which shall become effective on the Effective Date
amends and restates in its entirety the Prior Agreement and, upon the Effective
Date, the terms and provisions of the Prior Agreement shall, subject to SECTIONS
1.2(b), be superseded hereby. Until the Effective Date, however, the Prior
Agreement shall remain in place.

     (b)  Notwithstanding the amendment and restatement of the Prior Agreement
by this Agreement, each party shall continue to be liable to the other party
with respect to all indebtedness, liabilities and obligations owing to the other
party under the Prior Agreement which remain outstanding as of the date hereof,
including (without limitation) the obligation on the part of MERISANT under
Section 4.3 of the Prior Agreement to purchase at least the Minimum Quantity (as
that term is defined in the Prior Agreement), subject to the conditions set
forth in the Prior Agreement, and the maximum allowable loss factor permuted
under Section 2.7 of the Prior Agreement. This Agreement is given in partial
substitution for the Prior Agreement, and is in no way intended to constitute a
novation of the Prior Agreement.

     (c)  Upon the Effective Date, each reference to the Prior Agreement in any
other document, instrument or agreement executed and/or delivered in connection
therewith shall mean and be a reference to this Agreement.

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ARTICLE 2 - OBLIGATIONS

2.1  KRUGER'S SERVICES. During the Term of this Agreement, KRUGER shall perform
the following services (the "Services"): (I) order, schedule, receive and
inspect Raw Materials; (II) manufacture, fill, seal, code, package, palletize,
store, handle and ship to MERISANT or its customer(s) or designee(s) Product in
accordance with the monthly firm commitment provided by MERISANT under Section
2.2 hereof, Production Schedule in conformity with the Specifications, the
Product Manual, and all warranties hereunder; (III) schedule manufacturing time;
(IV) follow all quality and inventory control (Raw Materials and Product)
instructions of MERISANT; (V) consult with MERISANT on the manufacture of
Product hereunder; and (VI) provide any and all other services necessary to
fulfill its manufacturing responsibilities required hereunder. Services with
respect to Product in the form of tablets shall be performed at the Bergisch
Plant, and Services with respect to Product in the form of bulk powder shall be
performed at the Stendal Plant.

2.2  DEMAND FORECASTING SYSTEM. The parties acknowledge and agree that MERISANT
is moving to KRUGER production of Product which is currently being produced for
MERISANT in Morpeth, England (the "Morpeth Production") and Evreux, France (the
"Evreux Production") and that the parties intend to transition the Morpeth
Production to KRUGER on or about the Effective Date and the Evreux Production to
KRUGER on or before the first anniversary of the Effective Date. The parties
will cooperate in good faith to insure, to the best of their respective
abilities, a timely and efficient transition. Based upon the assumed transition
plan set forth in the first sentence of this Section 2.2, MERISANT has supplied
KRUGER a non-binding forecast of its demand of the Product over the initial Term
of this Agreement (the "Non-Binding Estimate"), a copy of which is attached
hereto as Exhibit 2.2. In addition, during the term of this Agreement, MERISANT
will supply KRUGER with country-specific non-binding forecasts of its demand of
the Product on an annual basis, together with a blanket Purchase Order covering
such estimated demand. Such forecasts and Purchase Order shall be advisory only
for planning purposes. On a monthly basis, MERISANT shall confirm with KRUGER
and make a firm commitment for the volume of Product to be purchased during the
next month, and KRUGER shall manufacture and supply such Product to MERISANT in
compliance with MERISANT's requirements. Representatives of the parties shall
meet as appropriate to discuss the forecasts and any changes thereto. The
parties acknowledge and agree that KRUGER is in the process of developing of a
spoonful Product that meets MERISANT's Specifications and requirements and the
Non-Binding Estimate includes such spoonful Product. In the event that KRUGER is
not able to supply to MERISANT a spoonful Product that meets MERISANT's
Specifications and requirements (as determined by MERISANT), then, the
Non-Binding Estimate shall be reduced by the amount estimated for such spoonful
Product. Anything to the contrary contained herein notwithstanding, subject to
Article 14 hereof, MERISANT shall purchase from KRUGER during the Term at least
75% of the volume of Product set forth in the Non-Binding Estimate; provided,
however, that (i) if Kruger is not able to supply to MERISANT a spoonful Product
that meets MERISANT's Specifications and requirements (as determined by
MERISANT) and the Non-Binding Estimate is reduced by the amount estimated for
such spoonful Product, MERISANT shall purchase from KRUGER during the Term at
least 90% of the volume of Product (excluding the spoonful Product) set forth in
the Non-Binding Estimate and at least 200 metric tons of the spoonful Product
and (ii) if this Agreement is terminated pursuant to Sections 8.2 or 14.1, such
minimum purchase obligation shall be rendered null and void and of no further
force or effect.

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2.3  INSPECTIONS. MERISANT shall have the right to inspect the Plants and
warehouses at any reasonable time to verify that the Plants and warehouses are
being operated in accordance with (a) current good manufacturing practices
("CGMP's") in accordance with FDA Guideline CFR 21 part 110 CGMP, a copy of
which will be supplied to KRUGER (b) all applicable laws, rules and regulations
and (c) any other requirements of this Agreement. MERISANT shall have the rights
to take samples of the Raw Material and Product for inspection. Subject to
Article 8, in the event MERISANT discovers that KRUGER is not complying with
this Agreement, MERISANT may direct that KRUGER immediately cease operation of
Product production, and direct that KRUGER immediately remedy such
non-conformity. Notwithstanding the foregoing, MERISANTs inspections and
observations shall not relieve KRUGER of its obligations or excuse it from any
performance required hereunder.

2.4  PRODUCTION RECORDS. KRUGER shall prepare and keep, in a form satisfactory
to MERISANT, records (which are standard within the industry) relating to the
receipt, storage and use of Product and Raw Materials, inventory of Product and
Raw Materials, and packaging of Product, batch control records, quality control
records, the shipment of Product, and rejected Product. KRUGER shall prepare,
maintain and, as applicable, forward to MERISANT complete production
manufacturing code accountability records, including Product shipments to
MERISANT or MERISANT's customers. MERISANT shall have the right upon 24 hours
advance notice during KRUGER's regular business hours to examine such records.
KRUGER shall not destroy or otherwise remove such records from its premises
until one (1) year after termination of this Agreement without the prior written
consent of MERISANT. After such one (1) year period, KRUGER shall notify
MERISANT that it wishes to dispose of such records. Upon the request of
MERISANT, KRUGER shall send such records to MERISANT's Quality Assurance
Department or as otherwise directed by MERISANT.

2.5  TITLE TO PLANT AND EQUIPMENT; TAXES; DEDICATED USE.

     (a)  MERISANT shall supply, or cause to be supplied, to KRUGER, but shall
retain title to, certain manufacturing equipment used in converting Raw
Materials into Product, as listed on Exhibit 2.5 (the "Merisant Equipment").
Additional manufacturing equipment deemed necessary or desirable by MERISANT and
to be supplied by MERISANT shall be identified jointly by the parties after the
date hereof and shall be added to Exhibit 2.5 from time to time. MERISANT
represents and warrants that, as of the date of its supply to KRUGER, the
Merisant Equipment is in reasonable working order. KRUGER shall install the
Merisant Equipment as designated in Exhibit 2.5 separated from other areas of
each Plant by walls. Further, each item of MERISANT Equipment supplied by
MERISANT shall be tagged or labeled with appropriate markings to identify it as
being the property of MERISANT. The engineering, disassembly, crating, shipment
and installation of the MERISANT Equipment shall either be performed by KRUGER
on the basis of a separate agreement to be entered into between the parties, or,
at MERISANT's sole option, by a third party. KRUGER and MERISANT shall share
equally in the cost of installing any such walls or renovating any building(s)
necessary to house the MERISANT Equipment so long as such work and costs are
approved in advance by MERISANT; provided, however, that in no event shall
MERISANT be responsible for payments in excess of 220,000 Euros related to such
installation and/or renovation. KRUGER shall be responsible for and shall
perform all preventative and corrective maintenance of the MERISANT Equipment to
keep it in reasonable working order in compliance with specific instruction
manuals, if any, or otherwise in compliance with regular

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industry standards.KRUGER shall bear the cost of all preventative and corrective
maintenance. All maintenance other than routine preventative and corrective
maintenance shall be performed by KRUGER only in consultation with MERISANT. In
connection with the performance of any such non-routine maintenance by KRUGER,
MERISANT agrees to reimburse KRUGER for the cost of any individual replacement
part or component which exceeds 1,000 Euros. KRUGER shall provide, and bear the
cost of, adequate and customary insurance for the MERISANT Equipment, but in no
event less than replacement cost therefor.

     (b)  KRUGER shall have title to each Plant and to all equipment (other than
the MERISANT Equipment) used in packaging Product hereunder, and shall pay all
real estate and personal property taxes, assessments, levies, fees, water and
sewer charges and all other governmental charges attributable to the use,
possession or occupancy of each Plant levied with respect to such Plant or any
equipment (other than the MERISANT Equipment) located therein during the Term.
All equipment (other than the MERISANT Equipment) necessary for the safe and
efficient operation of each Plant, and the responsibilities related thereto,
shall be provided and maintained by KRUGER. KRUGER shall be responsible for all
safety matters related to each Plant and its operation, and shall have a safety
program instituted.

     (c)  All equipment (including the MERISANT Equipment) used by KRUGER to
manufacture Product will be used only for the production of Product. KRUGER will
manufacture Product in a separate area of each Plant that is separated by walls
from other areas of such Plant. Access to the separate area will be restricted
to employees of KRUGER, to MERISANT as provided in Section 2.3 above, to any
representatives of governmental authorities who arc required to he provided
access under applicable law, rule or regulation, and to third parties upon the
express advance approval of MERISANT. Any change in the location of the
production facilities for the Product shall require the approval of MERISANT.

2.6  PERMITS, LICENSES, ETC. KRUGER represents and warrants that it has obtained
and will maintain in effect through the Term, at its sole cost and expense, all
necessary licenses, permits, certifications and approvals legally required by
relevant governmental authorities to operate the Plant and provide the Services
as required hereunder. KRUGER further represents that it will comply with any
and all applicable laws, rules, and regulations applicable to providing the
Services hereunder, and operating and maintaining the Plants.

Specifically, but not to limit the above, KRUGER represents and warrants that it
will comply with all regulations and laws related to environmental safety and
responsibility in the manufacture of Product.

2.7  DELIVERY. All production runs and delivery shall be pursuant to the
Production Schedule issued against the Purchase Order. Product will be stored
and shipped in accordance with the standards and procedures set forth in the
Product Manuals. Delivery shall occur when Product reaches the location
designated by MERISANT. Risk of Loss shall pass from KRUGER to MERISANT upon
such delivery. KRUGER shall be responsible for freight scheduling and forwarding
and shall maintain sufficient insurance that will adequately protect it against
the risk of loss of Product during transport. KRUGER shall prepare all
export/import documentation and shall use the MERISANT name on all shipping
documentation.

2.8  RAW MATERIALS. KRUGER shall obtain, at its own cost, all Raw Materials
listed in

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Exhibit l.l(f). KRUGER shall order and maintain an inventory of all of
the Raw Materials in such quantities as to ensure efficient production of the
Product. MERISANT shall have the right to designate vendors for the supply of
Raw Materials and KRUGER shall purchase its requirement for such Raw Materials
from such vendors.

2.9  QUALITY OF RAW MATERIALS. KRUGER shall assure that all Raw Materials
supplied by KRUGER shall meet the standards and Specifications set out in the
Product Manuals, and shall conform with all applicable laws or regulations.
KRUGER shall examine all Raw Materials when received and shall reject any Raw
Materials which do not meet the standards and Specifications in the Product
Manuals or conform with the applicable laws or regulations. KRUGER acknowledges
that, in addition to any other non-conformance with the terms of this Agreement
as set forth in Section 3.4, MERISANT or its customer(s) or designee(s) may
reject Product made with or containing non-conforming Raw Materials. No changes
in Specifications for Raw Materials or vendors of Raw Materials to be supplied
by KRUGER shall be made without the prior written approval of MERISANT 's
authorized representative. Any changes made without such prior written approval
may result in Product being rejected. KRUGER shall, upon MERISANT 's request,
provide MERISANT with representative samples of all Raw Materials to be supplied
by KRUGER upon receipt thereof by KRUGER from its vendors.

2.10 STORAGE AND HANDLING OF INVENTORY. The storage and handling of all Raw
Materials, work in process and Product by KRUGER shall meet the standards set
out in the Product Manual, and in the absence of a standard in any respect, will
meet applicable recognized standards, including CGMP's, for warehousing and food
plant sanitation.

2.11 MANUFACTURING CODE.  KRUGER shall print a specific production manufacturing
code, as supplied by MERISANT, and the batch number specified by KRUGER, on each
Product and case in the manner specified in the Product Manual.

2.12 ADDITIONAL SERVICES. If MERISANT so requests, KRUGER shall perform, at
cost, graphic and package size changes, marketing promotions, line trials and
engineering development work. Costs for such services shall be based solely on
external items required by KRUGER, shall be invoiced separate from the fees
invoiced pursuant to Article 6, and shall be invoiced to the MERISANT entity
designated by MER1SANT on a case by case basis. In addition, KRUGER agrees to
make available to MERISANT at the Bergisch Plant appropriate personnel to meet
with MERISANT personnel no more than once per calendar quarter to discuss the
time line and status of each project.

ARTICLE 3 - PRODUCT QUALITY

3.1  PRODUCT WARRANTIES. KRUGER warrants that all production, packaging, storage
and handling of Product and the Raw Materials shall be in conformity with
Specifications, standards and procedures set out in the Product Manual, CGMP's,
and with all applicable laws, rules and regulations, and in the absence of a
standard in any respect, will meet applicable recognized standards for
warehousing and food plant sanitation, including CGMP's, prevailing in the
industry. KRUGER further warrants that it will provide the Services in a good
and workmanlike manner.

3.2  PROCESS CHANGES. KRUGER shall implement any changes made by MERISANT from
time to

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time to the Product Manual. In the event any process change reduces the
cost of production hereunder, including, but not limited to, savings on labor,
Raw Material and storage costs, KRUGER shall pass such savings through to
MERISANT by reducing the fees. Notwithstanding anything else to the contrary
contained herein, KRUGER shall not make any process change without the prior,
written consent of MERISANT.

3.3  TESTING. KRUGER shall perform testing of Product samples and finished
Product to determine compliance with Product standards and Specifications in
accordance with testing methods, procedures and standards as set forth in the
Product Manual, and, upon request, shall furnish the results of such tests to
MERISANT when requested.

3.4  REMEDY FOR NONCONFORMING PRODUCT. KRUGER agrees that any Product produced
and delivered by it which fails to meet the Product standards or Specifications
set out in the Product Manual, or otherwise fails to comply with the terms and
conditions of this Agreement, may be rejected by MERISANT or its customer(s) or
designee(s). MERISANT 's right of rejection of non-conforming Product includes,
but is not limited to the following:

     (a)  MERISANT may reject and refuse to pay for Product which has been
produced and packaged during a particular production run if samples from that
production run do not conform to the Specifications, formulas and standards set
forth in the Product Manual or are otherwise not in compliance with the terms
and conditions of this Agreement.

     (b)  Packaged Product which (I) has been damaged during storage or
handling; (II) does not fully comply with the Specifications and standards set
forth or referenced herein; (III) is not in compliance with the other terms and
condition of this Agreement; or (IV) is otherwise not salable in the ordinary
course of business, may be rejected by MERISANT or its customer(s) or
designee(s), as provided above, and MERISANT shall not be obligated to pay
KRUGER for any Product so rejected;

     (c)  Any work-in-process or Product which is determined by KRUGER or
MERISANT to be unfit for human consumption shall be disposed of by KRUGER at
KRUGER's cost and expense, in a manner which shall absolutely preclude re-use
for human consumption.

     KRUGER shall be responsible for, at its cost and expense, picking-up and
returning to the applicable Plant nonconforming Product which is later rejected
by MERISANT or its customer(s) or designee(s) after receipt of shipment. If
MERISANT has previously paid KRUGER for Product which is later rejected by
MERISANT, as provided above, MERISANT shall be entitled to invoice KRUGER for or
offset against outstanding or future invoices of KRUGER the cost of such
rejected or nonconforming Product and any freight, handling or other costs or
expenses which may have been paid or incurred by MERISANT. KRUGER shall dispose
of all rightfully rejected Product only with the written consent of MERISANT (or
if such consent is oral, then confirmed in writing) and within one month of
notification. KRUGER shall offer MERISANT the option to witness, and shall
provide MERISANT with documentation of, any destruction of bulk Product,
work-in-process or Product pursuant to this Section 3.4.

3.5  REPORTS/AUDITS. KRUGER shall make available to MERISANT the result of all
relevant governmental inspection reports and sanitation audits relating to or
affecting the Plant, or relating to or affecting equipment, Raw Materials,
work-in-process, and Product located therein,

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including but not limited to environmental reports or audits and microbiological
monitoring, from thirty (30) days before to thirty (30) days after the Term.
KRUGER shall promptly communicate to MERISANT any Product on "hold" beyond
normal periods of time to reach a mutual agreement on disposition of same. In
addition, KRUGER will supply all applicable information in Exhibit 3.5 on a
monthly basis prior to the tenth (10th) day of the following month.

3.6  RETENTION OF SAMPLES/BATCH RECORDS. In addition to the Production Records
to be maintained pursuant to Section 2.4, KRUGER will retain for at least one
(1) year after the termination of this Agreement samples from each lot or batch
of Product manufactured or packaged hereunder in sufficient quantities to
perform each quality control test specified in the Specifications at least
twice. KRUGER shall store all samples retained under this section in accordance
with the Specifications. MERISANT may direct KRUGER to deliver the file samples
and batch records to a location designated by MERISANT. After such one (1) year
period, KRUGER will send such samples/batch records to MERISANT's Quality
Assurance department.

3.7  REWORK PRODUCT. Product manufactured by KRUGER which does not meet the
Specifications may be reworked at KRUGER's cost for certain defects upon written
instruction from MERISANT addressing rework procedures and controls.

ARTICLE 4 - MERISANT'S OBLIGATIONS

4.1  FEES.

     (a)  MERISANT shall pay KRUGER for the Product, subject to invoicing
pursuant to Article 6, a per unit fee (the "Unit Fee"), which fee will include
payment for the manufacture and packaging of Product, including the cost of Raw
Materials. Exhibit 4.1 sets forth the per unit conversion cost for each Product.
On or before the Effective Date, the parties will agree on a per unit Raw
Material cost for each Product. The sum of the per unit conversion fee and the
per unit Raw Material cost shall be the Unit Fee for each respective Product.
The conversion Unit Fee(s) will he fixed for the Term of this Agreement.
Freight, duties and VAT taxes shall be invoiced separately by KRUGER and
MERISANT shall reimburse KRUGER for such costs. Anything to the contrary
contained herein or in any Exhibit notwithstanding, in the event MERISANT shares
in the costs of any installation of walls or renovation of building(s) as set
forth in Section 2.5(a), during the Term, MERISANT shall receive a reduction in
fees otherwise due hereunder equal to the amount paid by MERISANT pursuant to
Section 2.5(a).

     (b)  One year after Products are first delivered to MERISANT hereunder, and
every twelve months thereafter, the parties shall discuss adjustments to the Raw
Material and packaging component of the Unit Fees. If KRUGER's costs for any of
these categories for the tablet or bulk powder SKU's vary by more than +/- 3%,
cost adjustments will be made to the individual components in the category. The
adjustment will be made, provided KRUGER establishes written documentation
identifying the component cost changes.

4.2  PAYMENT.  Payment of any amounts due hereunder will be made in Euros.

ARTICLE 5 - NO DELEGATION

5.1  KRUGER shall not provide MERISANT Services through an affiliate or any
sub-contractor.

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ARTICLE 6 - INVOICES

6.1  ADDRESS. KRUGER shall invoice MERISANT on a monthly basis upon release of
Product ("release" is defined as Product accepted by (a) MERlSANT's Quality
Assurance Department, or (b) at MERISANT's option, KRUGER's Quality Assurance
Department utilizing Standards provided by MERISANT). Invoices are to be batched
and mailed to:

                          MERISANT COMPANY
                          800 North Lindbergh Boulevard (F2EG)
                          St. Louis, Missouri 63167

                          With copy to:
                          MERISANT US, INC.
                          Merchandise Mart, Suite 900
                          200 World Trade Center
                          Chicago, Illinois 60654
                          Attn.: Director of Finance for Manufacturing

     The terms of payment shall be net forty-five (45) days (except with respect
to Product in the form of tablets packaged in slim dispensers at the Bergisch
Plant for which payment shall be sixty (60) days from the date of receipt of
invoice. MERISANT shall have the right to offset and withhold from amounts due
and owing to KRUGER hereunder, any sums which are due and owing to MERISANT from
KRUGER under the terms of this Agreement.

6.2  COMPONENTS. The invoices shall contain, next to the finished goods price, a
breakdown showing costs of freight and duties, if any. KRUGER's invoices shall
include VAT which is to be paid and recovered by MERISANT. Invoicing and payment
will be in EUROS.

ARTICLE 7 - DURATION /RENEWAL

7.1  The initial term of this Agreement shall commence as of the Effective Date
and shall continue for a period of four years from the date on which the Evreux
Production is transferred to KRUGER. Thereafter, the Agreement shall extend
beyond such initial four-year term for successive two-year renewal terms unless
either party gives notice of its intent not to renew this Agreement at the end
of the then current term at least twelve months prior to the end of the then
current term.

ARTICLE 8 - TERMINATION

8.1  SURVIVAL. The expiration or termination of this Agreement for any reason
shall not release either party from any liability which at the expiration or
termination has already accrued to the other party or which may accrue in
respect of any act or omission prior to such termination. The representations,
warranties and guarantees and obligations of the parties contained in this
Agreement, and the obligations of KRUGER under Articles 9 and 10, shall survive
the termination or cancellation of this Agreement.

8.2  TERMINATION "FOR CAUSE". Notwithstanding any provision of this Agreement to
the contrary, and in addition to those other rights set forth herein, either
party may, at any time during the Term, terminate this Agreement "For Cause" by
giving written notice to the

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defaulting party. Termination shall be deemed effective immediately upon the
defaulting party's receipt of such notice, unless a later date is specified
therein.

8.3  "FOR CAUSE" DEFINED. For purposes hereof "For Cause" shall mean that a
party is in default hereunder because such party has (a) breached any material
covenant, obligation, representation or warranty hereunder or failed to meet its
material obligations hereunder and the party has not cured such default within
thirty (30) days after receipt of written notice; or (b) committed an act of
bankruptcy or filed a voluntary petition in bankruptcy, or was declared bankrupt
in a voluntary proceeding or filed a petition for reorganization or a petition
proposing a plan or arrangement under the Bankruptcy Act or any law having
similar purposes or placed its affairs in the hands of a receiver or entered
into an arrangement or composition for the benefit of creditors or ceased doing
business or been dissolved.

8.4  CESSATION OF PRODUCTION. Upon termination or expiration of this Agreement,
KRUGER shall immediately cease performing any and all Services hereunder, except
with respect to any unfilled, valid Schedule and any work-in-process which
MERISANT may request be completed.

8.5  INVENTORY UPON TERMINATION.

     (a)  PURCHASE. Upon termination of this Agreement, KRUGER shall sell to
MERISANT and MERISANT shall purchase from KRUGER, provided that if this
Agreement is terminated by MERISANT pursuant to Section 8.2, MERISANT shall have
the right (but not the obligation) to purchase from KRUGER and to the extent
MERISANT exercises such right KRUGER shall be obligated to sell to MERISANT;

     (1)  at KRUGER's actual cost as shown in its records, such reasonable
          quantities of Raw Materials remaining in KRUGER's inventory which:

          (i)    were purchased for production of Product as provided hereunder;
                 and

          (ii)   are non-returnable and not usable by KRUGER for its own needs
                 or those of its other customers; and

          (iii)  CONFORM TO THE SPECIFICATIONS AND STANDARDS SET OUT IN THE
                 PRODUCT MANUAL.

     (2)  at the fees set forth in Section 4.1, all finished Product then in
          KRUGER's possession which was ordered pursuant to any schedule and
          which meets the Specifications set out in the Product Manual.

     (b)  RETURN. Upon termination of this Agreement, KRUGER shall be
responsible for the deinstallation and transport to MERISANT, all MERISANT
Equipment supplied to KRUGER by MERISANT for production of Product, and MERISANT
shall reimburse KRUGER for the reasonable, out-of-pocket expenses it incurs in
so doing. All MERISANT Equipment shall be returned to MERISANT in good operating
condition, subject to normal wear and tear, without any liens, encumbrances or
other restrictions of any kind. In the event that the MERISANT Equipment is not

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returned in such condition, KRUGER shall compensate MERISANT for the
refurbishment costs required to return such MERISANT Equipment to such
condition. Anything to the contrary contained herein notwithstanding in the
event this Agreement was terminated by KRUGER, or by MERISANT for reasons for
which KRUGER was responsible, KRUGER shall bear the costs of such deinstallation
and transport.

     (c)  Delivery of Inventory. Delivery of all inventory purchased by MERISANT
or returned to MERISANT shall be made within seven (7) days after termination.

ARTICLE 9 - TRADEMARKS

9.1  KRUGER shall neither have nor derive as a result of the execution or
performance of this Agreement any right, title or interest in the trademarks or
other intellectual property rights which MERISANT shall designate for Product or
any other trademarks owned, licensed to or used by MERISANT. KRUGER shall not
adopt any trademark which is deceptively similar to or likely to cause confusion
with the trademarks for Product.

ARTICLE 10 - OWNERSHIP OF FORMULA RIGHTS/WORK PRODUCT/OTHER INTELLECTUAL
PROPERTY/SECRECY

10.1 WORK PRODUCT. KRUGER understands and agrees that the formula,
Specifications and standards for manufacturing Product, including improvements
or modifications thereto by either party in the course of this Agreement and the
Product Manual, the packaging and the size, shape and weight of the tablets (but
excluding any of such information which fits the exceptions described in Section
10.3) (collectively, the "Work Product") constitute proprietary information of
MERISANT and are the sole and exclusive property of MERISANT. KRUGER agrees to
assign, transfer and set over to MERISANT all right, title and interest in all
Work Product developed in connection with this Agreement; specifically, but not
to limit the above, KRUGER agrees to assign to MERISANT the sole ownership of
all intellectual property rights to works created hereunder and will take all
steps necessary to protect such intellectual property rights for MERISANT.
KRUGER will also assign and require its personnel to assign all rights under
patentabie subject matter conceived or reduced to practice hereunder. KRUGER
agrees that nothing herein shall give it any interest in Product, formulas,
Specifications or other Work Product, or the goodwill of MERISANT or in any
label, design, advertisement, or promotional material used in connection
therewith.

10.2 MERISANT CONFIDENTIAL INFORMATION. Any and all information concerning
Product, including the Product Manuals, Product formulation, all Specifications,
and the production, distribution, marketing or sale of Product, and all Work
Product ("MERISANT Information"), disclosed to KRUGER, or to which KRUGER has
access, is confidential and proprietary information, and shall be maintained in
strict confidence by KRUGER and not disclosed to any third party. KRUGER agrees
that it (a) shall not use or disclose such information other than for the
production of Product for MERISANT; and (b) will restrict the disclosure of such
information within its own organization to those persons who are directly
concerned therewith and who have been informed of KRUGER's obligations
hereunder. Except as provided in Section 2.3, close observation, which includes
Product formulations, graphics or promotions, of packaging lines will not be
allowed by KRUGER nor will any visitor be permitted in the area.

<Page>

10.3 EXCEPTIONS TO THE ABOVE RESTRICTIONS. These obligations shall not apply to
MERISANT Information which (a) was known to KRUGER prior to any disclosure by
MERISANT; or (b) is or shall become public information through no fault of
KRUGER; or (c) is received by KRUGER from a third party having no secrecy
obligation regarding MERISANT Information; or (d) was independently developed by
KRUGER, as evidenced by written records of KRUGER.

10.4 NON-DISCLOSURE OF AGREEMENT. KRUGER shall not, without the prior written
approval of MERISANT, disclose the existence of this Agreement or use MERISANTs
name for any purpose.

ARTICLE 11 - RECALL

11.1 KRUGER'S OBLIGATION. If a recall of Product is necessitated due to either
public health concerns or material Product quality problems, KRUGER shall
reimburse MERISANT for all reasonable or other unavoidable costs and expenses
(including but not limited to cost of Product) associated with any such recall
which are attributable to any act or omission by KRUGER in providing the
Services or breach of this Agreement. KRUGER shall fully cooperate with MERISANT
in MERISANTs implementation of any recall of Product.

11.2 INSPECTION OF PRODUCT. After delivery of Product from KRUGER, MERISANT
and/or it's agents shall have the right to conduct quality assurance inspections
according to MERISANT's standard inspection procedures as provided in the
Product Manuals, including but not limited to tests for Product quantity and
quality, microbiological testing, and satisfactory appearance and taste.

ARTICLE 12 - LIMIT OF DAMAGES

12.1 Except as otherwise set forth below, neither party shall be liable to the
other for indirect, incidental or consequential damages, whether or not
foreseen, arising as a result of any breach of obligations under this Agreement.
Liability hereunder shall extend only to a direct, out-of-pocket costs and
expenses, and other actual damages incurred by the injured party. By way of
amplification and not by way of limitation, alleged loss of profits, damage to
business reputation, loss of good will, and similar damages are not recoverable
by one party from the other. If either party willfully fails to substantially
perform its material obligations hereunder with the intent of harming the
business of the other party, the above limitation on recovery of lost profits
shall not apply; provided that such default is not cured within thirty (30) days
after receipt of written notice. Furthermore, KRUGER agrees to indemnify, defend
and save harmless, MERISANT from and against any and all KRUGER environmental
liability associated with KRUGER and/or any suits, actions, claims, damages or
costs for KRUGER's noncompliance with local, state and federal statutes and
regulations and/or for any injuries or death to persons or damage to property
(real or personal) arising out of KRUGER's negligent performance, breach or
strict liability under this Agreement.

ARTICLE 13 - INSURANCE

13.1 During the performance of this Agreement, KRUGER agrees to obtain and
maintain insurance in coverage and limits as set forth in Exhibit 13.1. KRUGER
shall secure from the company carrying the Worker's Compensation Insurance a
waiver of subrogation in favor of MERISANT, its employees and agents, and the
required certificate of insurance shall indicate such waiver of subrogation.
KRUGER shall make such arrangements as are necessary to insure that no
reduction, cancellation or

<Page>

expiration of any policy of insurance providing the coverage's agreed to shall
become effective until thirty (30) days from the date written notice is actually
mailed to the person designated in this agreement as the recipient of notices to
MERISANT. KRUGER shall not begin the Services until all required insurance has
been obtained and certificates confirming such coverage have been furnished to
and approved by MERISANT. KRUGER's general liability insurance shall (i) be
provided on an "occurrence" form of policy, (ii) name MERISANT as an additional
insured, and (iii) included coverage for all of MERISANT's contractual liability
under paragraph 7 herein with limits not less than those set forth above.
Additionally, the required certificate of insurance shall indicate that such
general liability insurance coverage will be primary to any other valid and
collectible insurance.

ARTICLE 14 - FORCE MAJEURE

14.1 FORCE MAJEURE. The consequences, direct or indirect, of fire, war, flood,
strikes, lockouts, or other labor disputes, governmental action or any other
causes beyond the reasonable control of the party charged with performance,
shall excuse performance to the extent that such performance has been prevented
by such occurrence. Strikes, lockouts or other labor disputes shall not be
considered within the reasonable control of either party unless a party is in
breach of applicable labor laws. In the event that either party shall be unable
to perform any of its obligations as undertaken, it shall promptly advise the
other party of its inability to perform. In the event such inability of one
party to perform shall continue for a period of sixty (60) days after notice,
the other party shall have the right to terminate this Agreement on ten (10)
days written notice to the disabled party.

14.2 KRUGER'S DECLARATION OF FORCE MAJEURE. In the event KRUGER declares a force
majeure, KRUGER agrees that it will use its best efforts to (a) allocate the
Plant capacity to give priority to its commitments hereunder; and (b) help
MERISANT locate alternative suppliers to provide Product and Packaged Product
during the period of force majeure.

ARTICLE 15 - NOTICES

15.1 Any notices or correspondence required to be delivered hereunder shall be
in writing and sent by certified or registered mail, postage prepaid, or by
facsimile transmission, and shall be addressed as follows:

If to KRUGER:          KRUGER GmbH & Co.
                       Bergisch Gladbach, Germany
                       Facsimile:

If to MERISANT:        MERISANT COMPANY
                       800 North Lindbergh Boulevard (F2EG)
                       St. Louis, Missouri 63167
                       Attn.: General Counsel
                       Facsimile: 314-694-5926

                       With a copy to:

                       MERISANT US, INC.

<Page>

                       Merchandise Mart
                       Suite 900
                       200 World Trade Center
                       Chicago, Illinois 60654
                       Attention: Vice President -- Manufacturing

     or to such other address as the parties may from time to time designate.
Such notices shall be deemed effective upon actual receipt thereof.

ARTICLE 16 - RELATIONSHIP OF PARTIES

16.1 The parties hereto shall at all times be independent contractors, and
neither shall have the right to act as the agent of the other in any respect.
This Agreement shall in no way constitute or give rise to a partnership, agency
or joint venture between the parties. All personnel employed in connection with
the production of Product pursuant to this Agreement are to be employees,
whether permanent or temporary, of KRUGER, except personnel having concluded
written employment agreements with MERISANT.

ARTICLE 17 - CAPTIONS

17.1 The captions to this Agreement have been prepared and inserted for ease of
reference only and shall not be construed as limiting, defining or affecting the
substantive terms of this Agreement.

ARTICLE 18 - NON-WAIVER

18.1 The failure of either party to exercise promptly any right granted
hereunder or to require strict performance of any obligation of such other party
hereunder, and any course of dealing, shall not be deemed to have waived such
right or have the right to demand subsequent performance of any and all such
obligations by the other party.

ARTICLE 19 - REMEDIES

19.1 All remedies specified herein shall be cumulative in addition to all other
or further remedies provided in law or in equity.

ARTICLE 20 - ASSIGNMENT

20.1 KRUGER shall not be allowed to assign this Agreement, or any portion
thereof, except the right to receive payments, to any party for any reason
whatsoever without the prior written consent of MER1SANT. MERISANT shall have
the right to assign this Agreement to (i) any affiliate, (ii) in connection with
any business reorganization or combination or (iii) any entity acquiring all or
substantially all of the assets, stock or business of MERISANT, without
obtaining the consent of KRUGER.

ARTICLE 21 - CONTROLLING LAW

21.1 The validity, interpretation and performance of this Agreement shall be
governed by the laws of Germany.

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ARTICLE 22 - DISPUTE RESOLUTION

22.1 In the event of a dispute arising under this Agreement, a party may request
a meeting between designated senior officials of MERISANT and KRUGER in order to
resolve such dispute. In the case it is not settled amicably within two (2)
months from the date when a party shall have asked for the organization of such
meeting, the dispute shall be finally settled under the Rules of Arbitration of
the International Chamber of Commerce (the "ICC"). The Arbitration shall be held
in Paris. The arbitration proceedings shall be conducted, and the award shall be
rendered in the English language. However, documentary exhibits in the French
language shall be admissible without an English translation thereof. There shall
be three arbitrators of whom each Party shall select one in accordance with the
Rules. The two (2) arbitrators thus appointed shall select the third arbitrator
to act as Chair of the tribunal within thirty (30) days of the selection of the
second arbitrator. If any arbitrator is not appointed/has not been appointed
within the time limits specified herein or in the Rules, such appointment shall
be made by the ICC upon the written request of either party in accordance with
the Rules.

ARTICLE 23 - SEVERABILITY

23.1 If any portion of this Agreement shall be deemed to be invalid or
unenforceable, the remainder shall be valid and enforceable to the maximum
extent permitted by law.

ARTICLE 24 - ENTIRE AGREEMENT

24.1 This Agreement, including the Exhibits attached hereto, embody the entire
agreement of the parties relating to the subject matter hereof. There are no
promises, terms, conditions or obligations other than those contained herein. No
modification of this Agreement or any of its terms shall be effective unless in
writing and executed by the duly authorized representatives of the parties
except that the Product Manual may be amended by MERISANT. All sales of Product
by KRUGER to MERISANT will be in accordance with the terms and conditions of
this Agreement. Any conflict between the terms and conditions in this instrument
and any MERISANT acknowledgments or order forms (including, but not limited to,
the Purchase Order and Production Schedule) if any, shall be controlled by this
Agreement.

IN WITNESS WHEREOF, the parties have executed this Amended and Restated
Manufacturing Agreement as of the day and year first above written.

 KRUGER GMBH & CO.                              MERISANT COMPANY

By:      /s/ Illegible                          By:      Carl Warschausky
       -----------------------------                   -------------------------
Title:   Managing Director                      Title:   Chief Financial Officer
       -----------------------------                   -------------------------

<Page>

     The undersigned hereby consents to the foregoing Amendment and Restatement
of the Prior Agreement.

                                                MERISANT US, INC.

                                                By:      /s/ Illegible
                                                       -------------------------

                                                Title:   President
                                                       -------------------------<Page>

                                                                    Exhibit 10.7

                           AMENDED AND RESTATED RETAIL

                             DISTRIBUTION AGREEMENT

          THIS AMENDED AND RESTATED RETAIL DISTRIBUTION AGREEMENT (this
"Agreement") is made and entered into as of this 17th day of May, 2001, by and
between Merisant US, Inc., a Delaware corporation, having offices at 10 South
Riverside Plaza, Suite 850, Chicago, Illinois 60606 ("Merisant"), and Heinz
U.S.A., a division of H.J. Heinz Company, a Delaware corporation, having its
principal place of business at 1062 Progress Street, Pittsburgh, Pennsylvania
15212-5990 ("Heinz").

          INTRODUCTION. On or about May 1, 1998, the Nutrition and Consumer
Sector of Monsanto Company and Heinz entered into that certain Retail
Distribution Agreement (the "Original Agreement") related to certain retail
tabletop sweetener products. Thereafter, on or about March 17, 2000, Merisant
Company acquired the tabletop sweetener business from Monsanto Company. In
connection with this acquisition, the Original Agreement was assigned to
Merisant US, Inc. Merisant and Heinz now desire to terminate the Original
Agreement and substitute this Agreement in lieu thereof.

          NOW, THEREFORE, for and in consideration of the mutual promises set
forth herein and other good and valuable consideration, the receipt and adequacy
of which are hereby acknowledged, the parties do hereby agree as follows:

          1.    TERMINATION OF THE ORIGINAL AGREEMENT.

          Effective as of the date hereof, the Original Agreement is hereby
terminated, and this Agreement is substituted in lieu thereof.

          2.    APPOINTMENT; TERRITORY.

                2.1  APPOINTMENT. Subject to the terms and conditions contained
herein, Merisant appoints Heinz; and Heinz accepts its appointment as the
exclusive distributor of Merisant's products listed in Exhibit "A" to this
Agreement (the "Products"), in the channels of trade listed in Exhibit "A", in
the United States (the "Territory"). Nothing contained in this Agreement shall
be construed to limit or restrict Merisant's right, in its sole discretion, to
discontinue the manufacture, sale or distribution of any of the Products at any
time.

                2.2  MERISANT RIGHTS. Merisant will have the following rights:
(i) during normal business hours to inspect those portions of the offices,
warehouses and other facilities of Heinz, where Products are stored or
distributed, provided reasonable advance written notice of least twenty-four
(24) hours is provided to Heinz; (ii) to visit customers for the Products; (iii)
to provide in its discretion, with the approval of Heinz, such approval not to
be unreasonably withheld, incentives to Heinz's sales organization including
subdistributors, sales agents and brokers, upon providing prior notice to Heinz;
and (iv) to provide to any customer for the Products trade incentives. Heinz
agrees

<Page>

to furnish to Merisant, upon Merisant's request, a complete list of the names
and locations of Heinz's customers for the Products.

                2.3 ADDITIONAL SERVICES. In the event that a customer for the
Products requests a service that is outside the scope of this Agreement, the
parties agree to use their best efforts to reach a mutually acceptable solution
that is in the best interests of the parties.

                2.4 THIRD PARTY ACTIVITIES. Merisant will not be liable to Heinz
for any third party sales of the Products or other activities within the
Territory which have not been authorized by Merisant; provided, however, that
Merisant will not sell the Products to any entity it knows, or has reason to
know, intends to distribute or sell the Products within the Territory.

                2.5 DIRECT CUSTOMERS. The retail customers listed in Exhibit "B"
to this Agreement (the "Direct Customers") shall remain the direct sales and
service customers of Merisant, and except as provided herein, are outside the
scope of this Agreement. However, if requested by Merisant, and agreed upon by
Heinz, Heinz will provide the same services provided to its customers pursuant
to this Agreement. In such event, upon receipt by Merisant of full payment from
the Direct Customer, Merisant will pay to Heinz a fee at an amount to be
mutually agreed for any such services provided by Heinz to the Direct Customer.
Merisant may add or delete customers from Exhibit "B", which additions may
include the then current customers of Heinz, by giving Heinz no less than thirty
(30) days prior written notice of its intention. Except as Merisant may
expressly request, Heinz will not, directly or indirectly, contact any Direct
Customer in connection with the Products. If Heinz agrees to provided the
requested services to a Direct Customer, Heinz shall have the right to amend the
transportation and warehousing rates listed in Exhibit "G" accordingly. If
Merisant adds a customer to Exhibit "B" that was immediately prior to such
addition a customer of Heinz hereunder, Merisant shall pay to Heinz an amount
equal to the commission rate applied to sales of the Products to such customer
made by Merisant over the six (6) month period immediately following the
effective date of the addition, which amount shall be paid within thirty (30)
days of the end of the period.

          3.    DUTIES OF HEINZ.

                3.1  CUSTOMARY SERVICES. Heinz shall provide all of the usual
and customary services of a distributor, which shall include without limitation
the following:

          (a)   Use its reasonable best efforts to distribute and sell the
Products in the Territory, and to extend the distribution and sale of the
Products in the Territory so as to maximize such distribution, and to meet or
exceed the annual volume sales targets agreed to by the parties. The services
shall be consistent with and no less than the services performed by Heinz in
connection with the sale and distribution of its products. Heinz shall provide
to Merisant forecasts of purchases of Product and ship-to-trade for the upcoming
month and rolling twelve (12) month period, at least fifteen (15) days prior to
the beginning of the month in question. Such forecasts shall be stated in the
aggregate and broken down by SKU.

          (b)   Maintain an aggressive direct sales force and trained personnel
adequate for the needs of the Territory, maintaining such office, warehouse and
distribution facilities as shall be reasonably necessary.

                                        2
<Page>

          (c)   Regularly monitor and handle the Products at Heinz's
distribution centers and third party warehouses to ensure their proper storage,
handling and continued conformance to an "excellent" rating pursuant to the AST
Food Warehousing Grading Guidelines, version 1/95.F5.1, a copy of which has been
provided to each party.

          (d)   Manage inventory rotation of the Products on a "code out" (FIFO)
basis. Any obsolescence of the Products which was the result of improperly
managed inventory rotation, as mutually agreed by the parties, will be for the
sole account of Heinz. Costs will relate to the manufacturing and distribution
costs of the obsolete Products and destruction costs. All costs of obsolete
Products due to reasons other than improper rotation on the part of Heinz will
be borne by Merisant.

          (e)   Annually, complete and deliver to Merisant a physical inventory
by DC by SKU by date code.

          (f)   Follow the sales policy and procedures set forth in Exhibit "C"
to this Agreement.

                3.2  OTHER SALES. During the term of this Agreement, Heinz shall
not directly or indirectly manufacture, distribute or sell, or assist any other
entity to manufacture, distribute or sell, in the Territory, including without
limitation through any subdistributor, sales agent and broker, any tabletop
sweetener products other than the Products.

                3.3  PURCHASE AND INVENTORY SCHEDULE. During the Term of this
Agreement, Heinz shall submit to Merisant binding purchase orders for Product on
a weekly basis. Heinz shall manage its inventory of each SKU of the Product such
that it maintains a 98% case fill rate for ship-to-trade orders (the "Minimum
Inventory") and shall forward to Merisant within five (5) days after the end of
each month adequate documentation (as mutually agreed by the parties) of the
percentage fill rate for such past month. If, at any time or from time to time
during the time of this Agreement, Heinz is unable to maintain a 98% case fill
rate for three consecutive months, the parties agree to meet to discuss the
matter. Such meeting shall be in addition to, and not in lieu of, any other
rights or remedies provided hereunder.

                3.4  NO OTHER WARRANTIES; PRODUCTS COMPLAINTS. Heinz shall not
make any verbal or written warranties, representations or claims concerning the
Products other than those contained in written materials previously supplied by
Merisant to Heinz. Products related complaints received by Heinz will be
promptly forwarded to Merisant and handled by Heinz in accordance with the
procedures set forth in Exhibit "D" to this Agreement, and Heinz will assist
Merisant to the extent reasonably necessary in the resolution of the complaints.

                3.5  RECALL. Only Merisant may initiate the recall or withdrawal
of the Products. In the event of such recall or withdrawal, Merisant will
provide notice to Heinz, and the recall shall be conducted by Heinz in
accordance with the procedures and policy established by Heinz. In addition,
Heinz agrees to provide any additional reasonable services requested by
Merisant. Heinz's expenses directly related to the recall or withdrawal
services, including out-of-pocket and allocated

                                        3
<Page>

manpower expenses, will be billed to Merisant, provided that Merisant shall bear
no expense if the recall or withdrawal is caused or contributed to by Heinz's
negligence or willful misconduct.

                3.6  RETURNED GOODS POLICY. Merisant shall accept the return by
Heinz of the Products in accordance with Heinz's Returned Goods Policy, a copy
of which is attached hereto as Exhibit "E". Merisant agrees to reimburse Heinz
for reasonable charges, including freight and handling, it incurs for the
services provided by third parties employed by Heinz to process unsalable
Products and damaged Products claims.

          4.    Prices and Terms.

                4.1  PRICES. The initial prices for the Products shall be equal
to ninety-four percent (94%) of the prices listed in Exhibit "F" to this
Agreement . The listed prices less the preceding discount include all services
and expenses to be provided by Heinz pursuant to this Agreement, including
without limitation, commissions, and sales expenses, all of which represent five
percent (5%) of the preceding discount, and administrative functions associated
with order entry, order processing and transmittal of bills of lading, routing
or orders, consolidation of orders, warehouse reporting, credit and collection,
selection and management of public warehouses and plant warehousing, and
customer shortage claims, which represent one percent (1%) of the preceding
discount. Merisant may revise the prices listed in Exhibit "F" from time to time
upon ninety (90) days' prior written notice to Heinz. In the event that Merisant
decreases its list prices, all Product inventory in Heinz DC's will be price
protected.

                4.2  INVOICES. Merisant shall invoice Heinz at the time of
delivery of the Products to the carrier. Invoices shall be due forty-five (45)
days from the date of invoice, subject to a two percent (2%) discount for
payment of the invoice in full by the due date.

                4.3  ANNUAL BONUS PROGRAM. Provided that Heinz meets or exceeds
the annual sales volume and performance goals for the Products for the
immediately preceding twelve (12) month period as set forth in the Annual
Incentive Program developed by Merisant, Merisant will pay Heinz a bonus (the
"Bonus") as set forth in such Annual Incentive Program. The Bonus will be
calculated and paid within thirty (30) days of the end of the twelve-month
period in question.

                4.4  PROMOTIONAL ALLOWANCES; PROMOTIONAL MATERIALS. From time to
time, Merisant may offer promotional allowances to the customers of Heinz. All
such promotional allowances will be either "off invoice" or billbacks" as
mutually agreed by the parties. All promotional allowances authorized by
Merisant shall be invoiced to Merisant in the month immediately following such
activity accompanied by complete supporting documentation as mutually agreed by
the parties, minus seven and two tenths percent (7.2%) for direct customers
invoiced at the net contracted price. Immediately prior to the end of the
initial term and any subsequent term of this Agreement, the parties will review
the above-stated percentage deducted from each invoice and the calculation of
the invoice to determine that Heinz was properly compensated. In the event that
this review indicates that the compensation due was not properly determined, the
amount will be adjusted accordingly.

In the event of new product introductions by Merisant, the parties will discuss
any promotional allowances that may be offered by Merisant to the customers of
Heinz, and the compensation that may be due Heinz.

                                        4
<Page>

Merisant will make available periodically to Heinz for use by its sales force
reasonable quantities of promotional materials at no cost. However, if Heinz's
own promotional or advertising activities make use of Merisant's trademarks or
contain any reference to the Products, Heinz agrees to obtain Merisant's written
consent prior to any such use or reference. In the event that Merisant does not
respond to the request of Heinz within ten (10) days from the date of receipt of
the request, Merisant's consent shall be considered given to such request.

                4.5  FREIGHT AND WAREHOUSING COSTS. Merisant will assume
transportation costs and operational costs for the movement of the Products from
Merisant to Heinz's distribution centers (or third party warehouses), in the
Territory. Freight costs incurred in the shipment of the Products from Heinz's
distribution centers (or third party warehouses) in the Territory to Heinz's
customers, storage and handling costs for the Products while stored at such
distribution centers or warehouses, and applicable state and local personal
property taxes attributable to Heinz's storage of the Products will be invoiced
directly to Merisant at Heinz's cost. Heinz's cost for such freight and
warehousing during the current term of this Agreement will be as set forth in
Exhibit "G" to this Agreement. Freight and warehousing costs shall be reviewed
by the parties no more frequently than once each calendar quarter, and the rates
may then be adjusted as the parties may mutually agree. Invoices for such
expenses shall be forwarded by Heinz to Merisant on a periodic basis with
mutually agreed support documentation to enable Merisant to perform an audit of
such expenses. Warehousing and freight costs incurred by Heinz will be
reimbursed monthly using the mutually agreed reconciliation process. However, if
during the term of the Agreement Heinz and Merisant mutually agree upon an
acceptable invoicing process, warehouse costs will thereafter be invoiced at the
time of receipt of the Products by Heinz at its warehouse facilities.

                4.6  TAX. Heinz agrees to pay any sales, use, gross receipts or
other similar sales or use taxes with respect to any shipment of the Products.
If Heinz asserts a tax exemption, Heinz will furnish Merisant a valid exemption
certificate for each jurisdiction in which it is claiming an exemption.

                4.7  TITLE; RISK OF LOSS. Title to the Products and risk of loss
shall pass to Heinz upon delivery of the Products to Heinz.

                4.8  CREDIT RISK. The credit risk is assumed solely by Heinz.
Heinz, therefore, reserves the right to make independent credit decisions
regarding credit line extensions plus monitoring each customer's open account
exposure.

                4.9  GENERAL ACCOUNTING MATTERS. Effective as of May 1, 2001,
the parties agree to the following general accounting matters (with the
understanding that Section 3.9 of the Original Agreement will continue in full
force and effect until May 1, 2001):

          (a)   Merisant will reimburse Heinz the actual small balance
write-offs taken by Heinz related to the Product. Such reimbursement request
will be supported by adequate documentation as mutually agreed by the parties.

          (b)   Except as provided to the contrary in Section 3.l(d) hereof,
Merisant will reimburse Heinz the actual write-offs taken by Heinz for spoilage
and unsaleable costs related to

                                        5
<Page>

the Product. Such reimbursement request will be supported by adequate
documentation as mutually agreed by the parties.

          (c)   Merisant will reimburse Heinz for "unauthorized" deductions by
customers for the Products where Heinz is unable, after exercising all
reasonable efforts, to affect prompt collection thereof. Such deductions must
have been caused by a deficiency of Merisant or represent a unilateral
assessment by a customer of Heinz. Such reimbursement request will be supported
by adequate documentation as mutually agreed by the parties. To the extent that
Heinz is able to collect any "unauthorized" deductions from customers after
Merisant has reimbursed Heinz for such deductions, Heinz shall promptly remit
such amounts to Merisant.

          5.    WARRANTIES.

                5.1  WARRANTIES. Merisant warrants to Heinz as follows: (i) that
title to the Products purchased by Heinz under this Agreement will be free and
clear of all liens and security interests; (ii) that all the Products will be
manufactured and packaged in compliance with applicable statutes and regulations
(including applicable Food and Drug Administration regulations requiring that
such Products not be adulterated or misbranded); and (iii) that each of the
Products purchased by Heinz under this Agreement will at the time of shipment to
Heinz conform to Merisant's then current specifications. THIS WARRANTY IS IN
LIEU OF ANY AND ALL OTHER WARRANTIES, EXPRESS OR IMPLIED, INCLUDING, BUT NOT
LIMITED TO, ANY EXPRESS OR IMPLIED WARRANTY WITH RESPECT TO MERCHANTABILITY OR
FITNESS OF PRODUCTS FOR A PARTICULAR PURPOSE.

                5.2  EXCLUSIVE REMEDY. Except as provided in Article 8, Heinz's
exclusive remedy and Merisant's exclusive liability for a breach of any warranty
provided in Section 5.1 for any shipment made by Merisant to Heinz under this
Agreement will be limited to the replacement of the nonconforming or defective
Products. Merisant will have a reasonable time to replace any nonconforming or
defective Products, including time to manufacture replacement Products.

                5.3  CONSEQUENTIAL DAMAGES WAIVER. IN NO EVENT SHALL EITHER
PARTY BE LIABLE TO THE OTHER FOR ANY INCIDENTAL OR CONSEQUENTIAL LOSSES OR
DAMAGES (INCLUDING, BUT NOT LIMITED TO ECONOMIC LOSS OR LOSS OF PROFITS BY
HEINZ) SUFFERED OR INCURRED AS A RESULT OF OR IN CONNECTION WITH ANY BREACH OF
THIS AGREEMENT OR ANY TORT (INCLUDING, BUT NOT LIMITED TO, STRICT LIABILITY OR
NEGLIGENCE) COMMITTED BY A PARTY IN CONNECTION WITH THIS AGREEMENT.

          6.    TRADEMARKS AND TRADE NAMES.

                6.1  TRADEMARKS. All trademarks, trade names, logos, copyrights
and other designations used or adopted by Merisant in connection with the
Products, including without limitation Equal(R), NutraSweet(R), and the
NutraSweet(R) logo unit (the "Trademarks") will at all times be and remain the
property of Merisant, its affiliated companies or third parties with whom
Merisant or its affiliated companies have a license. Heinz shall not in any way
dispute or impugn the validity of the Trademarks, Merisant's, its affiliated
companies or such third parties' sole ownership of the Trademarks, or such
parties' right to use and control the use of the Trademarks during the term of
this

                                        6
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Agreement and thereafter; nor will Heinz do or permit to be done any action or
thing which will in any way impair the rights of Merisant or such third parties
in and to the Trademarks. Heinz acknowledges that its use of the Trademarks will
not create in it any right, title or interest in the Trademarks and agrees that
all use of the Trademarks will be for the benefit of Merisant and/or such third
parties.

                6.2  USE. Heinz may use the Trademarks only in connection with
the services to be provided hereunder and only in the manner and style approved
by Merisant in writing. Heinz will not use the Trademarks as part of its company
name or in connection with any product other than the Products. Heinz agrees not
to alter, deface, remove, cover up, or mutilate any of the Trademarks or any
serial number, lot code number or other designation which may be attached or
affixed to the Products or any packaging materials.

                6.3  NOTIFICATION. Heinz will: (i) notify Merisant in writing of
any infringing uses, applications for registration, or registrations of the
Trademarks or marks similar thereto of which it has actual knowledge; (ii)
execute any documentation requested by Merisant relating to the Trademarks; and
(iii) comply with all instructions of Merisant with regard to the use and
display of the Trademarks.

                6.4  ACTIONS. Heinz acknowledges that only Merisant will have
authority to institute actions or proceedings to prevent any infringement,
imitation, unauthorized use, or misuse of any of the Trademarks and agrees to
provide Merisant with reasonable assistance in such proceedings at Merisant's
request.

                6.5  SIMILAR MARKS. Heinz agrees not to adopt any trademark,
trade name, mark, logo or symbol which is similar to or likely to be confused
with any of the Trademarks. Heinz will not use any other trademark, word,
symbol, letter or design in combination with any of the Trademarks.

                6.6  LITERATURE. Merisant will have the right to approve all
sales literature, advertising and promotional materials, manuals and related
materials prepared and/or used by Heinz in connection with the Products.

                6.7  EFFECT OF TERMINATION. Upon termination of this Agreement
for any reason, Heinz shall promptly cease all use of the Trademarks, provided
that Heinz may continue to use the Trademarks in its promotion and sale of the
Products held in inventory and not repurchased by Merisant pursuant to the
provisions of Section 9.5 hereof.

                6.8  PACKAGING. The Products shall be resold only in their
original packages. Heinz shall not, either directly or indirectly, relabel,
repackage, mark, or assist any other entity to relabel, repackage, or mark the
Products except for such repackaging as may be necessary to refurbish damaged
Products with the prior approval of Merisant.

          7.    COMPLIANCE WITH APPLICABLE LAW.

                Each party warrants to the other that it shall comply with all
applicable laws and regulations and governmental orders and decrees applicable
to the purchase, promotion and sale by Heinz of the Products, including without
limitation applicable Food and Drug Administration regulations.

          8.    INDEMNIFICATION.

                                        7
<Page>

                8.1  HEINZ. Heinz shall indemnify, defend and hold Merisant
harmless against all costs, claims, suits, demands, judgments, expenses
(including reasonable attorneys' fees) or damages resulting from or arising out
of the following: (i) any breach by Heinz of any of its warranties, duties or
obligations under this Agreement; and (ii) the error, omission, negligence or
willful misconduct of Heinz, its employees or agents, except to the extent any
such damage resulted from or was contributed to by Merisant, its employees or
agents.

                8.2  MERISANT. Merisant shall indemnify, defend and hold Heinz
harmless against all costs, claims, suits, demands, judgments, expenses
(including reasonable attorneys' fees) or damages resulting from or arising out
of the following: (i) any breach by Merisant of any of its warranties, duties or
obligations under this Agreement; (ii) the error, omission, negligence or
willful misconduct of Merisant, its employees or agents; (iii) any claim of
infringement or award of royalties of profits from the use of the intellectual
property of others with respect to the Products; and (iv) any allegation of
unfair competition resulting from the similarity of the Products to the products
of third parties, except to the extent any such damage resulted from or was
contributed to by Heinz, its employees or agents.

          9.    DURATION AND TERMINATION.

                9.1  TERM. The term of this Agreement will commence as of the
date hereof and will thereafter remain in effect until terminated as set forth
herein. Either party may terminate this Agreement without liability by giving
the other party at least one hundred and eighty (180) days prior written notice
of its intention to do so.

                9.2  BREACH. In the event of a material breach of this Agreement
by a party, the other party may terminate this Agreement upon not less than
thirty (30) days' prior written notice, provided that the breach has not been
cured within such thirty (30) day period.

                9.3  OTHER EVENTS. Either party may terminate this Agreement
upon written notice to the other in the event of any of the following:

                (a)  The insolvency, voluntary or involuntary bankruptcy,
receivership, liquidation, dissolution or winding-up of the other party; or

                (b)  The continuation of any event of force majeure preventing
performance by the other party, as described in Article 14 hereof, for a period
of three (3) consecutive months or longer.

                9.4  CONTINUING RIGHTS. Upon expiration or termination of this
Agreement for any reason, the parties will have no further rights, liabilities,
duties or obligations under this Agreement, except for any rights, liabilities,
duties or obligations under Articles 6, 8, 9, 15 or 16 of this Agreement, and
any rights, liabilities, duties or obligations which arise prior to such
expiration or termination, and neither party shall be entitled to any other
compensation of any kind.

                9.5  REPURCHASE OF INVENTORY. Upon the date of expiration or
termination of this Agreement for any reason, Merisant will have the option to
purchase at Heinz's original cost the remaining inventory of the Products that
are good and salable. Promptly following expiration or

                                        8
<Page>

termination, pursuant to Merisant's direction and at no cost or expense to
Merisant, Heinz will return all price lists, catalogs, samples, advertising,
promotional or other materials for the Products in Heinz's possession, except
for such materials used in the sale of remaining inventories of the Products not
purchased by Merisant.

          10.   RELATIONSHIP OF PARTIES.

                The relationship of Merisant and Heinz under this Agreement is
that of seller and purchaser, and nothing contained in this Agreement and no
action taken by either party to this Agreement will be deemed to: (i) constitute
either party or any of such party's employees, agents or representatives to be
an employee, agent or representative of the other party, or (ii) create any
partnership, joint venture, association or syndicate among or between the
parties, or (iii) confer on either party any express or implied right, power or
authority to enter into any agreement or commitment, express or implied, or to
incur any obligation or liability on behalf of the other party.

          11.   GOVERNING LAW.

          This Agreement shall be governed by and construed and enforced in
accordance with the internal laws of the State of Illinois, excluding the
conflict of laws provisions thereof.

          12.   NOTICES.

          Any notice under this Agreement will be valid and effective only if
given by written instrument which is personally delivered or sent by facsimile,
or registered or certified mail, postage prepaid, addressed as follows:

                        To Heinz           Heinz U.S.A.,
                                           a division of H.J. Heinz Company
                                           1062 Progress Street
                                           Pittsburgh, Pennsylvania 15212
                                           Facsimile: (412) 237-3522
                                           Attn: President
                                           Heinz U.S.A., Retail

                        To Merisant        Merisant Company
                                           10 South Riverside Plaza, Suite 850
                                           Chicago, Illinois 60606
                                           Facsimile: (312) 840-5355
                                           Attn: Vice President of North America

                        With a copy to:    Merisant Company
                                           1 North Brentwood Blvd., Suite 510
                                           Clayton, MO 63105
                                           Facsimile: (314) 657-1024
                                           Attn:  Legal Department

                                        9
<Page>

Any notice, claim, demand, request or other communication given as provided in
this Article 11, if given personally, will be effective upon delivery; if given
by facsimile, will be effective one (1) day after transmission; and, if given by
mail, shall be effective ten (10) days after deposit in the mail. Either party
may change the address at which it is to be given notice by giving written
notice to the other party as provided in this Article 11.

          13.   ASSIGNMENT.

                13.1 MERISANT. Merisant may assign this Agreement in whole or in
part upon notice to Heinz to an affiliate of Merisant, or as part of a sale of
all or substantially all of the stock or assets of the tabletop sweetener
product business. In the event of a sale of all or substantially all of the
stock or assets of the tabletop sweetener product business, Heinz shall have the
right to terminate this Agreement upon providing written notice of its intention
to terminate not less than ninety (90) days before the date of termination. Such
notice of termination may not be given by Heinz prior to the date of the closing
of the sale.

                13.2 HEINZ. Heinz may not assign or otherwise transfer (whether
by operation of law or otherwise) this Agreement in whole or in part to any
entity without the express prior written consent of Merisant, except to an
affiliate or wholly-owned subsidiary of Heinz. Should Heinz desire to assign or
otherwise transfer any of its obligations hereunder to a subdistributor, broker,
or sales agent, Merisant will have the right to remove from the obligations of
Heinz hereunder the customers proposed to be serviced by the subdistributor,
broker, or sales agent, and either provide the Products directly to such
customers, or use the services of a third party. Merisant acknowledges that
Heinz may utilize the services of brokers in the performance of its duties and
obligations hereunder, and that such use will not be a breach of this Article
13.2.

          14.   FORCE MAJEURE.

                Neither party will be liable to the other for any loss or injury
incurred or damages sustained by the other party due to a failure on the part of
the party to perform under this Agreement (except for Heinz's obligation to make
payment under Section 4.2 of this Agreement), if such failure to perform is a
result of war, riot, labor strike or lock-out, shortages, fire, flood, wind,
storm or other Act of God, governmental control or regulation or other similar
condition beyond the party's reasonable control.

          15.   CONFIDENTIALITY.

                The terms of the Confidentiality Agreement entered into by the
parties in October, 1997, a copy of which is attached to this Agreement as
Exhibit "H" shall apply to the parties in connection with this Agreement, and
will remain in effect during the term of the Agreement and after the expiration
or termination of this Agreement for any reason.

          16.   DISPUTES AND ARBITRATION.

                16.1 ARBITRATION. Any dispute, controversy or claim arising from
or relating to this Agreement shall be resolved only by arbitration, which may
be commenced at any time by notice

                                       10
<Page>

given to either party. Arbitration shall be conducted pursuant to the Commercial
Arbitration Rules of the American Arbitration Association then in force and
effect.

                16.2 VENUE. The venue of the arbitration shall be Chicago,
Illinois.

                16.3 FEES. Each party shall pay its own fees and expenses
(including without limitation attorneys' fees and expenses) incurred in
connection with the arbitration proceeding. Common expenses of the arbitration
proceeding (such as the fees and expenses of the arbitrators and expenses of
administration) shall be born by the parties in such amounts or proportions as
the arbitrators may determine.

                16.4 FINAL DECISION. The decision of the arbitrators shall be by
majority vote. Any arbitral award shall be final and binding on the parties, and
judgment upon any arbitral award may be entered and enforced by any court or
judicial authority of competent jurisdiction.

                16.5 INTERIM MEASURES. Notwithstanding the foregoing, in the
event interim judicial relief is necessary prior to rendition of any arbitral
award in order to avoid irreparable injury to either party, then such party may
seek interim measures of protection, including without limitation orders of
injunction, specific performance or other equitable relief, from any court of
competent jurisdiction. The provisions of this Section 15.5 shall not be deemed
to preclude the arbitrators from awarding similar or other interim relief or
entering interim arbitration awards.

          17.   ENTIRE AGREEMENT; WAIVER.

                17.1 ENTIRE AGREEMENT. This Agreement sets forth the entire and
final agreement and understanding of the parties with respect to the subject
matter of this Agreement. Any and all prior agreements or understandings,
whether written or oral, with respect to the subject matter of this Agreement,
are hereby terminated. This Agreement may not be modified or amended except by
an instrument in writing executed by the parties to this Agreement. Any terms or
conditions which may be different from, or in addition to those agreed to and
set forth in this Agreement, are expressly objected to and will not be binding
upon either party unless mutually agreed to in writing.

                17.2 WAIVER. No waiver, forbearance or failure by any party of
its right to enforce any provision of this Agreement will constitute a waive or
estoppel of such party's right to enforce any other provision of this Agreement
or such party's right to enforce such provision in the future.

          IN WITNESS WHEREOF, Merisant and Heinz, by their respective duly
authorized officers or representatives, have executed and delivered this
Agreement on the date first above written.

MERISANT US, INC.                              HEINZ U.S.A., A DIVISION OF
                                               H.J. HEINZ COMPANY

By:    /s/ Daniel L. Beck                      By:    /s/ Gregg Newcombe
     ---------------------------                    ----------------------------
     (signature)                                    (signature)

                                       11
<Page>

       Daniel L. Beck                                 Gregg Newcombe
     ---------------------------                    ----------------------------
     (name)                                         (name)

      VP/GM North America                             VP Sales, HUSA
     ---------------------------                    ----------------------------
     (title)                                        (title)

                                       12

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