Document:

Exhibit 10O

                                  SUNOPTA INC.

                          EMPLOYEE STOCK PURCHASE PLAN

      Subject to shareholder approval, the Employee Stock Purchase Plan (the
"Plan") was approved by the Board of Directors (the "Board") of SunOpta Inc.
("the Company"), on May 7, 2003, at which time 1,000,000 common shares ("common
stock"), without par value, were reserved for the grant of Options under the
Plan.

      1. Purpose. The purpose of the Plan is to provide Employees of the Company
and its Designated Subsidiaries with an opportunity to purchase Common Stock of
the Company. It is the intention of the Company to have the Plan qualify as an
"Employee Stock Purchase Plan" under Section 423 of the Code. The provisions of
the Plan shall, accordingly, be construed so as to extend and limit
participation in a manner consistent with the requirements of that section of
the Code.

      2. Definitions.

      (a) "Board" shall mean the Board of Directors of the Company, or a
committee of the Board of Directors named by the Board to administer the Plan.

      (b) "Code" shall mean the United States Internal Revenue Code of 1986, as
amended.

      (c) "Common Stock" shall mean common shares without par value, of the
Company.

      (d) "Company" shall mean SunOpta Inc.

      (e) "Compensation" shall mean base salary at the Offering date that is
taxable income for federal income tax purposes received from the Company or a
Designated Subsidiary, but excludes relocation expense reimbursements, tuition
or other reimbursements and income realized as a result of participation in any
stock option, stock purchase or similar plan of the Company or a Designated
Subsidiary.

      (f) "Continuous Status as an Employee" shall mean the absence of any
interruption or termination of service as an Employee. Continuous Status as an
Employee shall not be considered interrupted in the case of a leave of absence
agreed to in writing by the Company, provided that such leave is for a period of
not more than 90 days or reemployment upon the expiration of such leave is
guaranteed by contract or statute.

      (g) "Contributions" shall mean all amounts credited to the account of a
participant pursuant to the Plan.

      (h) "Discount Factor" shall mean 90% or such other amount as determined by
the Board, up to a maximum of 85% provided that such change is announced at
least 15 days prior to the scheduled beginning of an Offering Period.

      (i) "Designated Subsidiaries" shall mean the Subsidiaries which have been
designated by the Board from time to time in its sole discretion as eligible to
participate in the Plan.

      (j) "Employee" shall mean any person who is customarily employed for at
least 20 hours per week and more than five months in a calendar year by the
Company or one of its Designated Subsidiaries.

      (k) "Exercise Date" shall mean the last business day of each Offering
Period of the Plan.

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      (l) "Exercise Price" shall mean with respect to an Offering Period, an
amount equal to the Fair Market Value (as defined in paragraph 7(b)) of a share
of Common Stock on the average of the closing prices on the last five (5) days
prior to the Offering Date multiplied by an 85% Discount Factor.

      (m) "National Securities Exchange" shall mean the NASDAQ Small Cap Market
for all employees, unless changed by the Board.

      (n) "Offering Date" shall mean the last business day of each Offering
Period of the Plan.

      (o) "Offering Period" shall mean each quarterly period commencing on March
1, June 1, September 1, and December 1 of each year (or at such other time or
times as may be determined by the Board of Directors).

      (p) "Plan" shall mean this Employee Stock Purchase Plan.

      (q) "Subsidiary" shall mean a the Company, domestic or foreign, of which
not less than 50% of the voting shares are held by the Company or a Subsidiary,
whether or not such the Company now exists or is hereafter organized or acquired
by the Company or a Subsidiary.

      3. Eligibility.

      (a) Any person who has been continuously employed as an Employee for six
months as of the Offering Date of a given Offering Period shall be eligible to
participate in such Offering Period under the Plan and further, subject to the
requirements of paragraph 5(a) and the limitations imposed by Section 423(b) of
the Code.

      (b) Any provisions of the Plan to the contrary notwithstanding, no
Employee shall be granted an option under the Plan (i) if, immediately after the
grant, such Employee (or any other person whose common stock would be attributed
to such Employee pursuant to Section 424(d) of the Code) would own common stock
and/or hold outstanding options to purchase common stock possessing five percent
or more of the total combined voting power or value of all classes of stock of
the Company or of any Subsidiary of the Company, or (ii) which permits his or
her rights to purchase stock under all employee stock purchase plans (described
in Section 423 of the Code) of the Company and its Subsidiaries to accrue at a
rate which exceeds USD $25,000 of CDN $37,500 of fair market value of such stock
as defined in paragraph 7(b) (determined at the time such option is granted) for
each calendar year in which such option is outstanding at any time. Any option
granted under the Plan shall be deemed to be modified to the extent necessary to
satisfy this paragraph 3(b).

      4. Offering Periods. The Plan shall be implemented by a series of Offering
Periods, with a new Offering Period commencing on March 1, July 1, September 1,
and December 1 of each year (or at such other time or times as may be determined
by the Board of Directors). The Plan shall continue until terminated in
accordance with paragraph 19 hereof. The Board shall have the power to change
the duration and/or the frequency of Offering Periods with respect to future
offerings without stockholder approval if such change is announced at least 15
days prior to the scheduled beginning of the first Offering Period to be
affected.

      5. Participation.

      (a) An eligible Employee may become a participant in the Plan by
completing an Enrollment Form provided by the Company and filing it with the
Company or its designee prior to the applicable Offering Date. The enrollment
form and its submission may be electronic as directed by the Company. The
enrollment form shall set forth the percentage of the participant's Compensation
(which shall be not less than 1% and not more than 10%) to be paid as
Contributions pursuant to the Plan.

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      (b) Payroll deductions shall commence with the first payroll following the
Offering Date and shall end on the last payroll paid on or prior to the Exercise
Date of the Offering Period to which the Enrollment Form is applicable, unless
sooner terminated as provided in paragraph 10.

      6. Method of Payment of Contributions.

      (a) Each participant shall elect to have payroll deductions made on each
payroll during the Offering Period in an amount not less than 1% and not more
than 10% of such participant's Compensation on each such payroll; provided that
the aggregate of such payroll deductions during the Offering Period shall not
exceed 10% of the participant's aggregate Compensation during said Offering
Period (or such greater percentage as the Board may establish from time to time
before an Offering Date). All payroll deductions made by a participant shall be
credited to his or her account under the Plan. A participant may not make any
additional payments into such account.

      (b) A participant may discontinue his or her participation in the Plan as
provided in paragraph 10, or, on one occasion only during the Offering Period,
may decrease, but may not increase, the rate of his or her Contributions during
the Offering Period by completing and filing with the Company a new Enrollment
Form authorizing a change in the deduction rate. The change in rate shall be
effective as of the beginning of the next payroll period following the date of
filing of the new Enrollment Form, if the Enrollment Form is completed at least
ten days prior to such date, and, if not, as of the beginning of the next
succeeding payroll period.

      (c) Notwithstanding the foregoing, to the extent necessary to comply with
Section 423(b)(8) of the Code and paragraph 3(b), a participant's payroll
deductions may be decreased to zero at such time and for so long as the
aggregate of all payroll deductions accumulated with respect to the current
Offering Period and any other Offering Period ending within the current calendar
year equals USD $25,000 or CDN $37,500.

      7. Grant of Option.

      (a) On the Offering Date of each Offering Period, each eligible Employee
participating in such Offering Period shall be granted an option to purchase on
the Exercise Date of such Offering Period a number of shares of the Common Stock
determined by dividing such Employee's Contributions accumulated prior to such
Exercise Date and retained in the participant's account as of the Exercise Date
by the applicable Exercise Price; provided however, that such purchase shall be
subject to the limitations set forth in paragraphs 3(b) and 12. The fair market
value of a share of the Common Stock shall be determined as provided in
paragraph 7(b).

      (b) The fair market value of the common stock on a given date shall be
determined by the Board based on (i) if the Common Stock is listed on a National
Securities Exchange or traded in the over-the-counter market and sales prices
are regularly reported for the Common Stock, the closing or last sale price of
the common stock for such date (or, in the event that the Common Stock is not
traded on such date, on the immediately preceding trading date), on the
composite tape or other comparable reporting system or (ii) if the common stock
is not listed on a national securities exchange and such price is not regularly
reported, the mean between the bid and asked prices per share of the common
stock at the close of trading in the over-the-counter market.

      8. Exercise of Option. Unless a participant withdraws from the Plan as
provided in paragraph 10, his or her option for the purchase of shares will be
exercised automatically on the Exercise Date of the Offering Period, and the
maximum number of full shares of common stock subject to the option will be
purchased for him or her at the applicable Exercise Price with the accumulated
Contributions in his or her account. If a fractional number of shares results,
then such number shall be rounded down to the next whole number and any
unapplied cash shall be carried forward to the next Exercise Date, unless the
participant requests a cash payment. The common stock purchased upon exercise of
an option hereunder shall be deemed to be transferred to the participant on the
Exercise Date. During a participant's lifetime, a participant's option to
purchase shares hereunder is exercisable only by him or her.

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      9. Delivery. Upon the written request of a participant, certificates
representing the common stock purchased upon exercise of an option will be
issued as promptly as practicable after the Exercise Date of each Offering
Period to participants who wish to hold their shares in certificate form. Any
cash remaining in a participant's account under the Plan after a purchase by him
or her of common stock at the termination of each Offering Period shall be
carried forward to the next Exercise Date unless the participant requests a cash
payment.

      10. Withdrawal; Termination of Employment.

      (a) A participant may withdraw all but not less than all the Contributions
credited to his or her account under the Plan at any time prior to the Exercise
Date of the Offering Period by giving written notice to the Company or its
designee. All of the participant's Contributions credited to his or her account
will be paid to him or her promptly after receipt of his or her notice of
withdrawal and his or her option for the current period will be automatically
terminated, and no further Contributions for the purchase of shares will be made
during the Offering Period.

      (b) Upon termination of the participant's Continuous Status as an Employee
prior to the Exercise Date of the Offering Period for any reason, including
retirement or death, the Contributions credited to his or her account will be
returned to him or her or, in the case of his or her death, to the person or
persons entitled thereto under paragraph 14, and his or her option will be
automatically terminated.

      (c) In the event an Employee fails to remain in Continuous Status as an
Employee for at least 20 hours per week during the Offering Period in which the
Employee is a participant, he or she will be deemed to have elected to withdraw
from the Plan and the Contributions credited to his or her account will be
returned to him or her and his or her option terminated.

      (d) A participant's withdrawal from an Offering Period will not have any
effect upon his or her eligibility to participate in a succeeding offering or in
any similar plan which may hereafter be adopted by the Company.

      11. Interest. No interest shall accrue on the Contributions of a
participant in the Plan.

      12. Stock.

      (a) The maximum number of shares of common stock which shall be made
available for sale under the Plan shall be 1,000,000 shares, subject to
adjustment upon changes in capitalization of the Company as provided in
paragraph 18. If the total amount of common stock which would otherwise be
subject to options granted pursuant to paragraph 7(a) on the Offering Date of an
Offering Period exceeds the amount of common stock then available under the Plan
(after deduction of all shares for which options have been exercised or are then
outstanding), the Company shall make a pro rata allocation of the common stock
remaining available for option grants in as uniform a manner as shall be
practicable and as it shall determine to be equitable. Any amounts remaining in
an Employee's account not applied to the purchase of common stock pursuant to
this paragraph 12 shall be refunded on or promptly after the Exercise Date. In
such event, the Company shall give written notice of such reduction of the
amount of common stock subject to the option to each Employee affected thereby
and shall similarly reduce the rate of Contributions, if necessary.

      (b) The participant will have no interest or voting right in common stock
covered by his or her option until such option has been exercised.

      13. Administration. The Board shall supervise and administer the Plan and
shall have full power to adopt, amend and rescind any rules deemed desirable and
appropriate for the administration of the Plan and not inconsistent with the
Plan, to construe and interpret the Plan, and to make all other determinations
necessary or advisable for the administration of the Plan.

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      14. Designation of Beneficiary.

      (a) A participant may designate a beneficiary who is to receive any common
stock and cash, if any, from the participant's account under the Plan in the
event of such participant's death subsequent to the end of the Offering Period
but prior to delivery to him or her of such common stock and cash. In addition,
a participant may designate a beneficiary who is to receive any cash from the
participant's account under the Plan in the event of such participant's death
prior to the Exercise Date of the Offering Period. If a participant is married
and the designated beneficiary is not the spouse, spousal consent shall be
required for such designation to be effective. Beneficiary designations shall be
made either in writing or by electronic delivery as directed by the Company.

      (b) Such designation of beneficiary may be changed by the participant (and
his or her spouse, if any) at any time by submission of the required notice,
which may be electronic. In the event of the death of a participant and in the
absence of a beneficiary validly designated under the Plan who is living at the
time of such participant's death, the Company shall deliver such common stock
and/or cash to the executor or administrator of the estate of the participant,
or if no such executor or administrator has been appointed (to the knowledge of
the Company), the Company, in its discretion, may deliver such common stock
and/or cash to the spouse or to any one or more dependents or relatives of the
participant, or if no spouse, dependent or relative is known to the Company,
then to such other person as the Company may designate.

      15. Transferability. Neither Contributions credited to a participant's
account nor any rights with regard to the exercise of an option or to receive
common stock under the Plan may be assigned, transferred, pledged or otherwise
disposed of in any way (other than by will, the laws of descent and distribution
or as provided in paragraph 14) by the participant. Any such attempt at
assignment, transfer, pledge or other disposition shall be without effect,
except that the Company may treat such act as an election to withdraw funds in
accordance with paragraph 10.

      16. Reports. Individual accounts will be maintained for each participant
in the Plan. Statements of account will be given to participating Employees
promptly following the Exercise Date, which statements will set forth the
amounts of Contributions, the per share purchase price, the number of shares
purchased and the remaining cash balance, if any.

      17. Adjustments Upon Changes in Capitalization. Subject to any required
action by the stockholders of the Company, the number of shares of Common Stock
covered by unexercised options under the Plan and the number of shares of common
stock which have been authorized for issuance under the Plan but are not yet
subject to options (collectively, the "Reserves"), as well as the price per
share of common stock covered by each unexercised option under the Plan, shall
be proportionately adjusted for any increase or decrease in the number of issued
shares of common stock resulting from a stock split, reverse stock split, stock
dividend, combination or reclassification of the common stock, or any other
increase or decrease in the number of shares of common stock effected without
receipt of consideration by the Company; provided, however, that conversion of
any convertible securities of the Company shall not be deemed to have been
"effected without receipt of consideration." Such adjustment shall be made by
the Board, whose determination in that respect shall be final, binding and
conclusive. Except as expressly provided herein, no issue by the Company of
shares of stock of any class, or securities convertible into shares of stock of
any class, shall affect, and no adjustment by reason thereof shall be made with
respect to, the number or price of shares of common stock subject to an option.

      In the event of the proposed dissolution or liquidation of the Company, an
Offering Period then in progress will terminate immediately prior to the
consummation of such proposed action, unless otherwise provided by the Board. In
the event of a proposed sale of all or substantially all of the assets of the
Company, or the merger, consolidation or other capital reorganization of the
Company with or into another the Company, each option outstanding under the Plan
shall be assumed or an equivalent option shall be substituted by such successor
the Company or a parent or subsidiary of such successor the Company, unless the
Board determines, in the exercise of its sole discretion and in lieu of such
assumption or substitution, to shorten the Offering Period then in progress by
setting a new Exercise Date (the "New Exercise Date"). If

<PAGE>

the Board shortens the Offering Period then in progress in lieu of assumption or
substitution in the event of a merger or sale of assets, the Board shall notify
each participant in writing, at least ten days prior to the New Exercise Date,
that the Exercise Date for his or her option has been changed to the New
Exercise Date and that his or her option will be exercised automatically on the
New Exercise Date, unless prior to such date he or she has withdrawn from the
Offering Period as provided in paragraph 10. For purposes of this paragraph, an
option granted under the Plan shall be deemed to be assumed if, following the
sale of assets, merger or other reorganization, the option confers the right to
purchase, for each share of common stock subject to the option immediately prior
to the sale of assets, merger or other reorganization, the consideration
(whether stock, cash or other securities or property) received in the sale of
assets, merger or other reorganization by holders of Common Stock for each share
of Common Stock held on the effective date of such transaction (and if such
holders were offered a choice of consideration, the type of consideration chosen
by the holders of a majority of the outstanding shares of common stock);
provided, however, that if such consideration received in such transaction was
not solely common stock of the successor the Company or its parent (as defined
in Section 424(e) of the Code), the Board may, with the consent of the successor
the Company, provide for the consideration to be received upon exercise of the
option to be solely common stock of the successor the Company or its parent
equal in fair market value to the per share consideration received by holders of
common stock in the sale of assets, merger or other reorganization.

      The Board may, if it so determines in the exercise of its sole discretion,
also make provision for adjusting the reserves, as well as the price per share
of common stock covered by each outstanding option, in the event that the
Company effects one or more reorganizations, recapitalizations, rights offerings
or other increases or reductions of shares of its outstanding Common Stock, and
in the event of the Company being consolidated with or merged into any other the
Company.

      18. Amendment or Termination.

      (a) The Board may at any time terminate or amend the Plan. Except as
provided in paragraph 18, no such termination may affect options previously
granted, nor may an amendment make any change in any option theretofore granted
which adversely affects the rights of any participant provided that an Offering
Period may be terminated by the Board on an Exercise Date or by the Board's
setting a new Exercise Date with respect to an Offering Period then in progress
if the Board determines that termination of the Offering Period is in the best
interests of the Company and the stockholders or if continuation of the Offering
Period would cause the Company to incur adverse accounting charges in the
generally-accepted accounting rules applicable to the Plan. In addition, to the
extent necessary to comply with Section 423 of the Code (or any successor rule
or provision or any applicable law or regulation), the Company shall obtain
stockholder approval in such a manner and to such a degree as so required.

      (b) Without stockholder consent and without regard to whether any
participant rights may be considered to have been adversely affected, the Board
shall be entitled to change the Offering Periods, change the Discount Factor
between 0 and 15%, limit the frequency and/or number of changes in the amount
withheld during an Offering Period, establish the exchange ratio applicable to
amounts withheld in a currency other than Canadian or United States dollars,
permit payroll withholding in excess of the amount designated by a participant
in order to adjust for delays or mistakes in the Company's processing of
properly completed withholding elections, establish reasonable waiting and
adjustment periods and/or accounting and crediting procedures to ensure that
amounts applied toward the purchase of Common Stock for each participant
properly correspond with amounts withheld from the participant's Compensation,
and establish such other limitations or procedures as the Board determines in
its sole discretion advisable that are consistent with the Plan.

      19. Notices. All notices or other communications by a participant to the
Company under or in connection with the Plan shall be deemed to have been duly
given when received in the form specified by the Company at the location, or by
the person, designated by the Company for the receipt thereof.

      20. Conditions Upon Issuance of Shares. Shares of common stock shall not
be issued with respect to an option unless the exercise of such option and the
issuance and delivery of such shares of common stock

<PAGE>

pursuant thereto shall comply with all applicable provisions of law, domestic or
foreign, including, without limitation, the Securities Act of 1933, as amended,
the Securities Exchange Act of 1934, as amended, the rules and regulations
promulgated thereunder, and the requirements of any stock exchange upon which
the shares of common stock may then be listed, and shall be further subject to
the approval of counsel for the Company with respect to such compliance.

      As a condition to the exercise of an option, the Company may require the
person exercising such option to represent and warrant at the time of any such
exercise that the shares of common stock are being purchased only for investment
and without any present intention to sell or distribute such shares if, in the
opinion of counsel for the Company, such a representation is required by any of
the aforementioned applicable provisions of law.

      21. Right to Terminate Employment. Nothing in the Plan or in any agreement
entered into pursuant to the Plan shall confer upon any Employee or other
optionee the right to continue in the employment of the Company or any
Subsidiary, or affect any right which the Company or any Subsidiary may have to
terminate the employment of such Employee or other optionee.

      22. Rights as a Stockholder. Neither the granting of an option nor a
deduction from payroll shall constitute an Employee the owner of shares covered
by an option. No optionee shall have any right as a stockholder unless and until
an option has been exercised, and the shares of common stock underlying the
option have been registered in the Company's share register.

      23. Term of Plan. The Plan became effective upon its adoption by the Board
in May 2003 and shall continue in effect until June 30, 2025 unless sooner
terminated under paragraph 19.

      24. Applicable Law. This Plan shall be governed in accordance with the
laws of the Province of Ontario, applied without giving effect to any
conflict-of-lawExhibit 10.18

                              THE FIRST YEARS INC.

                           CHANGE OF CONTROL AGREEMENT

      THIS CHANGE OF CONTROL AGREEMENT ("Agreement") is made as of the 21st day
of January, 2004, between The First Years Inc., a Massachusetts corporation (the
"Company"), and Barrett C. Boehme ("Executive").

      WHEREAS, the Executive and the Company are parties to an Employee
Agreement dated January 12, 2003 (the "Employee Agreement");

      WHEREAS, the Company believes that, in the event of a situation that could
result in a change in ownership or control of the Company, continuity of
management will be essential to its ability to evaluate and respond to such a
situation in the best interests of its stockholders;

      WHEREAS, the Company understands that any such situation will present
significant concerns for the Executive with respect to his financial and job
security; and

      WHEREAS, to assure themselves of the Executive's services during the
period in which they are confronting such a situation, and to provide the
Executive certain financial assurances to enable the Executive to perform the
responsibilities of his position without undue distraction and to exercise his
judgment without bias due to his personal circumstances, the Company and the
Executive have agreed to enter into this Agreement to provide the Executive with
certain rights and obligations upon the occurrence of a Change of Control (as
such term is defined herein).

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

1. Definitions.

      (a) "Accrued Obligations" shall mean any vested amounts or benefits owing
to the Executive under any applicable employee benefit plans and programs of the
Company, including any compensation previously deferred by the Executive
(together with any accrued earnings thereon) and not yet paid by the Company and
any accrued vacation pay not yet paid by the Company.

      (b) "Cause" shall mean (i) the Executive's gross, willful, and deliberate
failure to perform a substantial portion of his duties for reasons other than a
disability, which failure continues for more than sixty (60) days after the
Company gives the Executive written notice, setting forth in reasonable detail
the nature of such failure, or (ii) conviction of a felony by a court of
competent jurisdiction which is upheld upon appeal to a higher court, or upon
the lapse of an appeal period if no appeal is taken from such conviction.

      (c) "Change of Control" shall be deemed to have occurred if:

            (i) any Person is or becomes the Beneficial Owner, directly or
      indirectly, of securities of the Company (not including in the securities
      beneficially owned by such
<PAGE>

      Person any securities acquired directly from the Company) representing 25%
      or more of the combined voting power of the Company's then outstanding
      securities, excluding any Person who becomes such a Beneficial Owner in
      connection with a transaction described in clause (A) of paragraph (iii)
      below; or

            (ii) the following individuals cease for any reason to constitute a
      majority of the number of directors then serving: individuals who, on the
      date hereof, constitute the Board of Directors and any new director (other
      than a director whose initial assumption of office is in connection with
      an actual or threatened election contest), whose appointment or election
      by the Board was approved or recommended by a vote of at least two-thirds
      (2/3) of the directors then still in office who either were directors on
      the date hereof or whose appointment, election or nomination for election
      was previously so approved or recommended; or

            (iii) there is consummated a merger or consolidation of the Company
      with any other corporation, other than (A) a merger or consolidation which
      would result in the voting securities of the Company outstanding
      immediately prior to such merger or consolidation continuing to represent
      (either by remaining outstanding or by being converted into voting
      securities of the surviving entity or any parent thereof) at least 60% of
      the combined voting power of the securities of the Company or such
      surviving entity or any parent thereof outstanding immediately after such
      merger or consolidation; or (B) a merger or consolidation effected to
      implement a recapitalization of the Company (or similar transaction) in
      which no Person is or becomes the Beneficial Owner, directly or
      indirectly, of securities of the Company (not including in the securities
      beneficially owned by such Person any securities acquired directly from
      the Company) representing 25% or more of the combined voting power of the
      Company's then outstanding securities; or

            (iv) the stockholders of the Company approve a plan of complete
      liquidation or dissolution of the Company or there is consummated an
      agreement for the sale or disposition of the Company of all or
      substantially all of the Company's assets, other than a sale or
      disposition by the Company of all or substantially all of the Company's
      assets to an entity, at least 60% of the combined voting power of the
      voting securities of which are owned by stockholders of the Company in
      substantially the same proportions as their ownership of the Company
      immediately prior to such date. For purposes of this definition,
      "Beneficial Owner" shall have the meaning set forth in Rule 13d-3 under
      the Exchange Act; "Exchange Act" shall mean the Securities Exchange Act of
      1934, as amended from time to time; and "Person" shall have the meaning
      given in Section 3(a)(9) of the Exchange Act, as modified and used in
      Sections 13(d) and 14(d) thereof, except that such term shall not include
      (A) the Company or any of its subsidiaries; (B) a trustee or other
      fiduciary holding securities under an employee benefit plan of the Company
      or any of its "affiliates" within the meaning set forth in Rule 12b-2
      promulgated under Section 12 of the Exchange Act; (C) an underwriter
      temporarily holding securities pursuant to an offering of such securities;
      or (D) a corporation owned, directly or indirectly, by the stockholders of
      the Company in substantially the same proportions as their ownership of
      stock of the Company.

                                       2
<PAGE>

      (d) "Date of Termination" shall mean the date on which the Executive's
employment actually terminates.

      (e) "Good Reason" shall mean the occurrence without the Executive's
written consent of any of the following events that has not been fully cured
within thirty (30) days after written notice thereof has been given by the
Executive to the Company:

            (i) Any significant diminution of the Executive's position, duties,
      responsibilities, power, title or office as in effect immediately prior to
      a Change of Control;

            (ii) Any reduction in the Executive's annual base salary as in
      effect on the date hereof or as the same may be increased from time to
      time during the Executive's employment with the Company;

            (iii) The failure of the Company to continue in effect any material
      annual incentive compensation or bonus plan in which the Executive
      participates immediately prior to the Change of Control, unless an
      equitable arrangement (embodied in an ongoing substitute or alternative
      plan) has been made with respect to such plan, or the failure by the
      Company to continue the Executive's participation therein (or in such
      substitute or alternative plan) on a basis not materially less favorable,
      both in terms of the amount of benefits provided and the level of the
      Executive's participation relative to other participants, as existed at
      the time of the Change of Control, or the failure by the Company to award
      cash bonuses to its executives in amounts substantially consistent with
      past practices in light of the Company's financial performance;

            (iv) The failure by the Company to continue to provide the Executive
      with benefits substantially similar to those enjoyed by the Executive
      under any of the Company's retirement, pension, 401-k, profit sharing
      plans or group life insurance, medical, dental, hospitalization, or
      disability plans in which the Executive was participating at the time of
      the Change of Control, or the taking of any action by the Company which
      would directly or indirectly materially reduce any of such benefits; or

            (v) Any requirement by the Company or of any person in control of
      the Company that the location at which the Executive performs his
      principal duties for the Company be changed to a new location outside a
      radius of fifty (50) miles from the Company's current headquarters in
      Avon, Massachusetts.

2. Benefits upon a Change of Control. The provisions of this Section 2 set forth
certain terms of an agreement reached between the Executive and the Company
regarding the Executive's rights and obligations upon the occurrence of a Change
of Control of the Company. These provisions are intended to assure and encourage
in advance the Executive's continued attention and dedication to his assigned
duties and his objectivity during the pendency and after the occurrence of any
such event. Upon a termination of the Executive's employment within twenty-four
(24) months after a Change of Control, the provisions of this Section 2 shall
apply in lieu of, and expressly supersede, any provisions set forth in the
Employee Agreement regarding (x) severance pay upon a termination of employment,
and/or (y) noncompetition and/or

                                       3
<PAGE>

nonsolicitation obligations upon a termination of employment. The parties hereto
agree that the Employee Agreement shall be deemed to have been amended to the
extent necessary to implement the foregoing.

      (a) Termination Without Cause or for Good Reason.

            (i) If within twenty-four (24) months after the occurrence of a
      Change of Control, the Executive's employment is terminated by the Company
      without Cause or the Executive terminates his employment for Good Reason,
      then, subject to the Executive signing a general release of claims in a
      form and manner satisfactory to the Company, the Company shall pay
      Executive a lump sum in cash in an amount equal to one and a half (1 1/2)
      times the sum of (A) an amount equal to the higher of (1) the Executive's
      annual base salary for the fiscal year in which a Change of Control
      occurs, or (2) the Executive's annual base salary for the fiscal year in
      which the Date of Termination occurs plus (B) an amount equal to the
      higher of (x) the Executive's target annual bonus under the Company's
      Annual Incentive Plan for the fiscal year in which a Change of Control
      occurs, or (y) the Executive's target annual bonus under the Company's
      Annual Incentive Plan for the fiscal year in which the Date of Termination
      occurs (the payment described in the preceding sentence is hereinafter
      referred to as the "Severance Payment").

            (ii) The Executive shall also be entitled to any other rights and
      benefits with respect to stock-related awards, to the extent and upon the
      terms provided in the employee stock option or incentive plan or any
      agreement or other instrument attendant thereto pursuant to which such
      options or awards were granted.

            (iii) After the Date of Termination, the Company shall pay health
      and dental insurance premiums as may be necessary to allow the Executive
      and the Executive's spouse and dependents to continue to receive health
      and dental insurance coverage substantially similar to the coverage they
      received prior to the Date of Termination until the earlier of (A) the
      first anniversary of the Date of Termination or (B) the date on which the
      Executive becomes eligible to receive comparable benefits under a similar
      plan, policy or program of a subsequent employer.

            The Severance Payment shall be paid in cash in a single lump sum on
      the Date of Termination. In addition, the Company shall pay the Executive
      any Accrued Obligations in accordance with the terms of the applicable
      plan, program or arrangement.

      (b) Tax Withholding. The Company shall withhold from any amounts payable
under this Agreement such Federal, state or local taxes as shall be required to
be withheld pursuant to any applicable law or regulation.

      (c) Additional Limitation. Notwithstanding any other provision of this
Agreement to the contrary, if the Company or the Executive determines (on the
basis of advice from the Company's independent public accountants) that part or
all of the consideration, compensation, or benefits to be paid to the Executive
under this Agreement or any other arrangement, plan or policy, constitutes a
"parachute payment" under Section 280G(b)(2) of the Internal Revenue Code of
1986, as amended, then the amounts constituting a "parachute payment" which
would

                                       4
<PAGE>

otherwise be payable to or for the benefit of the Executive shall be reduced to
the extent necessary so that the reduced payments do not constitute a "parachute
payment".

      (d) Noncompetition and Nonsolicitation Provisions. Upon a Change of
Control, the Executive shall not be subject to any post-termination
noncompetition and/or nonsolicitation obligations set forth in the Employee
Agreement.

3. Notice. For purposes of this Agreement, notices and all other communications
provided for in the Agreement shall be in writing and shall be deemed to have
been duly given when delivered or mailed by United States certified mail, return
receipt requested, postage prepaid, addressed as follows:

      if to the Executive:

            At his home address as shown
            in the Company's personnel records;

      if to the Company:

            The First Years Inc.
            One Kiddie Drive
            Avon, Massachusetts 02322
            Attention: Board of Directors of The First Years Inc.

or to such other address as either party may have furnished to the other in
writing in accordance herewith, except that notices of change of address shall
be effective only upon receipt.

4. Successor to Company. The Company shall require any successor (whether direct
or indirect, by purchase, merger, consolidation or otherwise) to all or
substantially all of the business or assets of the Company expressly to assume
and agree to perform this Agreement to the same extent that the Company would be
required to perform it if no succession had taken place. Failure of the Company
to obtain an assumption of this Agreement at or prior to the effectiveness of
any succession shall be a breach of this Agreement and shall constitute Good
Reason if the Executive elects to terminate employment.

5. Miscellaneous. No provisions of this Agreement may be modified, waived, or
discharged unless such waiver, modification, or discharge is agreed to in
writing and signed by the Executive and such officer of the Company as may be
specifically designated by the Board. No waiver by either party hereto of, or
compliance with, any condition or provision of this Agreement to be performed by
such other party shall be deemed a waiver of similar or dissimilar provisions or
conditions at the same or at any prior or subsequent time. No agreements or
representations, oral or otherwise, express or implied, unless specifically
referred to herein, with respect to the subject matter hereof have been made by
either party which are not set forth expressly in this Agreement. The validity,
interpretation, construction, and performance of this Agreement shall be
governed by the laws of the Commonwealth of Massachusetts (without regard to
principles of conflicts of laws).

                                       5
<PAGE>

6. Validity. The invalidity or unenforceability of any provision or provisions
of this Agreement shall not affect the validity or enforceability of any other
provision of this Agreement, which shall remain in full force and effect. The
invalid portion of this Agreement, if any, shall be modified by any court having
jurisdiction to the extent necessary to render such portion enforceable.

7. Counterparts. This Agreement may be executed in several counterparts, each of
which shall be deemed to be an original but all of which together will
constitute one and the same instrument.

                      [Remainder Intentionally Left Blank]

                                       6
<PAGE>

      IN WITNESS WHEREOF, the parties have executed this Agreement effective on
the date and year first above written.

                                                 THE FIRST YEARS INC.

                                                 By: /s/ RONALD J. SIDMAN
                                                     ---------------------------
                                                     Name: Ronald J. Sidman
                                                     Title President, CEO and
                                                           Chairman of the Board

                                                 EXECUTIVE

                                                 /s/ Barrett C. Boehme
                                                 -------------------------------
                                                 Barrett C. Boehme

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