Document:

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                                                                    EXHIBIT 10.1

                             [Starbucks letterhead]

February 11, 2005

Mr. Howard D. Schultz
Chairman and Chief Global Strategist
Starbucks Corporation
P.O. Box 34110
Seattle, WA  98124-1110

Mr. Steve Ritt, Trustee
c/o Mr. Matthew B. McCutchen
Quellos Financial Advisors, LLC
601 Union Street, 56th Floor
Seattle, WA  98101-2341

RE:     TERMINATION OF SPLIT-DOLLAR AGREEMENTS

Dear Messrs. Schultz and Ritt:

This letter contains the terms and conditions of the agreement ("this
agreement") to terminate two split-dollar agreements between Starbucks
Corporation (the "Company") and the trusts described below in exchange for
certain consideration. The relevant background is as follows.

Pursuant to the Split-Dollar Insurance Agreement dated January 31, 1994 (the
"1994 Agreement") and the Split-Dollar Life Insurance Agreement and Collateral
Assignment dated September 16, 1996 (the "1996 Agreement" and together, the
"1994 and 1996 Agreements"), the Company agreed to make premium payments
covering endorsement and collateral assignment policies underwritten by several
life insurance carriers. The Schultz Irrevocable Trust and the Company jointly
own the endorsement policies, while the collateral assignment policy is owned by
the Howard D. Schultz Irrevocable Trust.

The Company has not paid premiums toward the policies since the enactment of the
Sarbanes-Oxley Act of 2002 due to substantial questions regarding such Act's
prohibition on personal loans to executive officers and potential applicability
to split-dollar arrangements. It had been hoped that the Securities and Exchange
Commission would provide guidance on which the parties could rely, but it
appears that such guidance will not be forthcoming in the near future. Moreover,
the lack of premiums for more than two years and other pertinent factors during
that time have compromised the ability of the policies to meet the design
intended by the parties.

In response, the parties agree to terminate the 1994 and 1996 Agreements and
cancel the underlying endorsement and collateral assignment policies. The
termination of the 1994 and 1996 Agreements will be carried out in accordance
with their terms, including reimbursement to the Company of its past premium
payments and the Company's release of the collateral assignment under the 1996
Agreement and of the shares of common stock previously pledged to the Company
pursuant to the terms of the 1994 Agreement. Thereafter, no party shall have any
further responsibilities or liabilities to any of the other parties in any way
relating either to the 1994 Agreement or the 1996 Agreement or the policies
described in such Agreements.

To replace the loss of the benefit to Mr. Schultz under the 1994 and 1996
Agreements, the Company will compensate Mr. Schultz $236,250 annually, as other
compensation to be used by him to acquire a like benefit, for so long as he
remains a full-time employee of the Company. This amount equals the Company's
current annual premium obligation with an adjustment for related federal income
tax consequences.

The parties agree to cooperate fully with implementing the termination of the
1994 and 1996 Agreements and cancellation of the policies, including with
respect to signing all additional insurance carrier or other documents that may
be necessary or reasonably proper in carrying out the purpose and intent of this
agreement. Payments pursuant to this agreement are in addition to and not in
lieu of any other of the Company's qualified or nonqualified pension, savings or
other retirement plans, programs or arrangements to which Mr. Schultz is
entitled.
<PAGE>

This agreement is binding on and enforceable by and against the parties and
their respective successors, legal representatives and assigns. Any question
concerning the interpretation or application of this agreement shall be resolved
by application of the laws of the State of Washington, without regard to its
conflict of laws rules, except to the extent that federal laws preempt and
apply. This agreement contains the entire agreement between the parties on the
subject matter herein, and shall be considered and understood to be a
contractual commitment. This agreement supersedes any and all prior and
contemporaneous oral or written agreements or understandings pertaining to the
subject matter herein. Also, this agreement may be executed and delivered
(including by facsimile transmission) in one or more counterparts, and by the
different parties hereto in separate counterparts, each of which when executed
and delivered shall be deemed to be an original but all of which taken together
shall constitute one and the same agreement.

If you agree with the terms and conditions specified above, please sign in the
space provided below and return the original to me.

Sincerely,

/s/ Chet Kuchinad

Chet Kuchinad
SVP, Total Pay

I agree to the terms and conditions specified in the foregoing agreement, which
I have read and understand.

/s/ Howard Schultz
-------------------
Howard D. Schultz

February 11, 2005
-----------------
Date

By and on behalf of the Schultz Irrevocable Trust and the Howard D. Schultz
Irrevocable Trust, I agree to the terms and conditions specified in the
foregoing agreement, which I have read and understand.

/s/ Steven Ritt
----------------
Steven Ritt, Trustee

February 11, 2005
-----------------
DateExhibit 10.1

                        DEVINE ENTERTAINMENT CORPORATION

                             2004 STOCK OPTION PLAN

                                   ARTICLE ONE
                           PURPOSE AND INTERPRETATION

Section 1.01  Purpose.  The purpose of this Plan is to advance the  interests of
the Corporation by encouraging  equity  participation  in the Corporation by its
directors, senior officers, employees and Consultants through the acquisition of
Common Shares of the  Corporation  and to enable the  Corporation to attract and
maintain highly qualified directors, senior officers, employees and Consultants.

Section 1.02  Definitions.  In this Plan,  the following  capitalized  words and
terms shall have the following meanings:

(a)   "Act" the Business  Corporations  Act  (Ontario),  and any Act that may be
      substituted therefor, as from time to time amended;

(b)   "Affiliated  Entity"  means  a  person  or  company  that  controls  or is
      controlled by the  Corporation or that is controlled by the same person or
      company as the Corporation.

(c)   "Associate"  shall have the meaning  ascribed  thereto in Rule 45-105 made
      pursuant to the Securities Act.

(d)   "Board of Directors"  means the board of directors of the  Corporation  as
      constituted from time to time.

(e)   "Consultant"  means a person or company,  other than an  employee,  senior
      officer or director of the  Corporation,  that:  (i) is engaged to provide
      services to the Corporation or to an Affiliated Entity of the Corporation,
      other than  services in  relation to a  distribution,  (ii)  provides  the
      services under a written  contract with the  Corporation or the Affiliated
      Entity;  and (iii) spends or will spend a  significant  amount of time and
      attention on the affairs and business of the  Corporation or an affiliated
      entity of the Corporation,  and includes, for an individual Consultant,  a
      company of which the individual  Consultant is an employee or shareholder,
      and a  partnership  of which the  individual  Consultant is an employee or
      partner.

(f)   "Compensation  Committee" means the Compensation Committee of the Board of
      Directors as constituted from time to time.

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(g)   "Corporation"  means  Devine  Entertainment   Corporation,  a  corporation
      incorporated under the Act, and its successors from time to time.

(h)   "Exchange"  means any stock  exchange or  quotation  system upon which any
      shares of the  Corporation  are then  listed  and  posted  or  quoted  for
      trading.

(i)   "Holding  Entity"  means any  person or entity  that is  controlled  by an
      individual.

(j)   "Issuer  Bid" shall have the meaning  ascribed  thereto in the  Securities
      Act.

(k)   "Option  Period"  means the period of time an option may be  exercised  as
      specified in Subsection 2.07(a) of this Plan.

(l)   "Participant" means a participant under this Plan.

(m)   "Permitted Assign" means, for a Participant:

      (i)   a trustee,  custodian or  administrator  acting on behalf of, or for
            the benefit of, the Participant;

      (ii)  a Holding Entity of the Participant;

      (iii) an RRSP or RRIF of the Participant;

      (iv)  a spouse of the Participant;

      (v)   a trustee,  custodian or administrator  acting on behalf, or for the
            benefit of, the spouse of the Participant;

      (vi)  a Holding Entity of the spouse of the Participant; or

      (vii) an RRSP or RRIF of the spouse of the Participant.

(n)   "Plan"  means the amended and  restated  stock  option plan  provided  for
      herein.

(o)   "Related Person" means:

      (i)   a director or senior  officer of the  Corporation  or an  Affiliated
            Entity of the Corporation;

      (ii)  an  Associate  of a director  or officer  of the  Corporation  or an
            Affiliated Entity of the Corporation; or

      (iii) a Permitted Assign of a director or officer of the Corporation or an
            Affiliated Entity of the Corporation.

                                      -2-
<PAGE>

(p)   "RRSP" means a registered retirement savings plan as defined in the Income
      Tax Act (Canada).

(q)   "RRIF" means a registered  retirement income fund as defined in the Income
      Tax Act (Canada).

(r)   "Securities  Act" means the Securities Act (Ontario) or its successor,  as
      amended from time to time.

(s)   "Share Compensation  Arrangement" means a stock option, stock option plan,
      employee  stock  purchase  plan or any  other  compensation  or  incentive
      mechanism  involving  the issuance or potential  issuance of securities of
      the  Corporation  to one or  more  service  providers,  including  a share
      purchase from treasury which is financially assisted by the Corporation by
      way of a loan, guarantee or otherwise.

(t)   "Take-over Bid" shall have the meaning  ascribed thereto in the Securities
      Act.

(u)   "Voting  Shares" means the common shares of the Corporation as constituted
      on the date  hereof  or,  in the  event  that  the  common  shares  of the
      Corporation  as  constituted  on the date hereof are exchanged for Class A
      voting shares and Class B voting shares, then the Class A voting shares of
      the Corporation.

                                   ARTICLE TWO
                                STOCK OPTION PLAN

Section 2.01 The Plan.  The Plan is hereby  established  for certain  directors,
senior officers, employees and Consultants of the Corporation.

Section 2.02 Participants.  Participants in the Plan shall be directors,  senior
officers,  employees or  Consultants  of the  Corporation  who, by the nature of
their positions or jobs are, in the opinion of the Board of Directors,  upon the
recommendation of the Compensation Committee, in a position to contribute to the
success of the Corporation.  At the request of any Participant,  options granted
to such Participant may be issued to and registered in the name of any Permitted
Assign of such Participant and, in such event, the provisions of this Plan shall
apply to such  options  mutatis  mutandis  as  though  they  were  issued to and
registered in the name of the Participant.

Section 2.03 Amount of Options. The determination regarding the aggregate number
of Voting Shares subject to options in favour of any Participant  will take into
consideration  the  Participant's  present  and  potential  contribution  to the
success  of the  Corporation  and shall be  determined  from time to time by the
Board of Directors upon the  recommendation of the Compensation  Committee.  The
aggregate  number of Voting  Shares  reserved for issuance  upon the exercise of
options  pursuant  to this Plan and any other Share  Compensation  Arrangements,
subject to  adjustment  or  increase of such  number  pursuant  to Section  2.10
hereof,  shall be four

                                      -3-
<PAGE>

million, five hundred thousand (4,500,000) Voting Shares or such other number as
the  shareholders  of the  Corporation  shall  approve  in  accordance  with the
requirements of any Exchange.

Section 2.04 Limits with respect to Insiders.

(a)   The  number of shares  reserved  for  issuance  under  options  granted to
      Related  Persons  under  the 2004  Plan or any  other  Share  Compensation
      Arrangement  may not  exceed  10% of the  aggregate  number of issued  and
      outstanding shares of the Corporation on a fully-diluted basis.

(b)   The issuance to Related Persons, within a 12 month period, of shares under
      the 2004 Plan or any other Share  Compensation  Arrangement may not exceed
      10% of the  aggregate  number  of  issued  and  outstanding  shares of the
      Corporation on a fully-diluted basis.

(c)   The number of shares reserved for issuance under options to acquire shares
      granted  to any  Related  Person  under the 2004  Plan or any other  Share
      Compensation  Arrangement  may not  exceed 5% of the  aggregate  number of
      issued and outstanding shares of the Corporation on a fully-diluted basis.

(d)   The  issuance  to  any  one  Related  Person  and  the  Related   Person's
      Associates, within a 12 month period, of shares under the 2004 Plan or any
      other Share  Compensation  Arrangement  may not exceed 5% of the aggregate
      number  of  issued  and  outstanding   shares  of  the  Corporation  on  a
      fully-diluted basis.

Section 2.05 Price.  The exercise  price per Voting Share shall be determined by
the Board of Directors  at the time the option is granted,  but such price shall
not be less than the closing  price of the Voting  Shares on any Exchange on the
last trading day preceding the date on which the grant of the option is approved
by the Board of Directors.

Section 2.06 Lapsed  Options.  In the event that options granted under this Plan
are  surrendered in accordance  with the  provisions of this Plan,  terminate or
expire without being  exercised in whole or in part, the Voting Shares  reserved
for issuance but not purchased under such lapsed options shall be cancelled.

Section 2.07 Consideration, Option Period and Payment.

(a)   The period  during which  options may be exercised  shall be determined by
      the  Board  of  Directors  upon  the  recommendation  of the  Compensation
      Committee, in its discretion, to a maximum of five (5) years from the date
      the option is granted  (the  "Option  Period"),  except as the same may be
      reduced with  respect to any option as provided in Sections  2.08 and 2.09
      hereof respecting termination of employment or death of the Participant.

(b)   Subject to any other  provision  of this Plan,  an option may be exercised
      from time to time during the Option Period by delivery to the  Corporation
      at its registered office of a

                                      -4-
<PAGE>

      written notice of exercise  addressed to the Secretary of the  Corporation
      specifying the number of Voting Shares with respect to which the option is
      being  exercised and  accompanied by payment in full of the exercise price
      therefor.  Certificates  for  such  Voting  Shares  shall  be  issued  and
      delivered to the Participant as soon as practicable  following  receipt of
      such notice and payment.

(c)   Except as set forth in  Sections  2.08 and 2.09  hereof,  no option may be
      exercised  unless  the  Participant  is, at the time of such  exercise,  a
      director, senior officer, employee or Consultant of the Corporation or any
      of its  Affiliated  Entities and shall have been  continuously a director,
      senior  officer,  employee  or  Consultant  since  the grant of his or her
      option.  Absence  on leave  with the  approval  of the  Corporation  or an
      Affiliated  Entity shall not be considered an  interruption  of employment
      for purposes of this Plan.

(d)   The  exercise  of any  option  will  be  contingent  upon  receipt  by the
      Corporation  of cash  payment  of the full  exercise  price of the  Voting
      Shares which are the subject of the exercised  option.  No  Participant or
      his or her legal  representatives,  legatees or  distributees  will be, or
      will be deemed to be, a holder of any Voting  Shares with respect to which
      he or she was  granted  an  option  under  this  Plan,  unless  and  until
      certificates  for such  Voting  Shares  are issued to him or her under the
      terms of this Plan.

(e)   Notwithstanding  any other provision of this Plan or in any option granted
      to a Participant, the Corporation's obligation to issue Voting Shares to a
      Participant pursuant to the exercise of an option shall be subject to:

      (i)   completion  of such  registration  or  other  qualification  of such
            Voting  Shares or  obtaining  approval of any  Exchange  and of such
            other regulatory  authorities as the Corporation  shall determine to
            be  necessary or advisable  in  connection  with the  authorization,
            issuance or sale thereof;

      (ii)  the  admission  of such  Voting  Shares for  listing and posting for
            trading or quotation, as the case may be, on any Exchange; and

      (iii) the  receipt   from  the   Participant   of  such   representations,
            warranties,  agreements  and  undertakings,  including  as to future
            dealings in such Voting  Shares,  as the  Corporation or its counsel
            determines   to  be  necessary  or  advisable  in  order  to  ensure
            compliance with all applicable securities laws.

(f)   A  Participant  may,  rather  than  exercise  options  which  he or she is
      entitled to exercise under Subsection 2.07(b),  elect in lieu of receiving
      the Voting  Shares to which such  Participant  would have been entitled on
      exercise of such options ("Designated Shares"), receive instead the number
      of Voting Shares,  disregarding  fractions  which,  when multiplied by the
      fair value per share (which shall be the weighted average trading price of
      the Voting Shares on the principal Exchange on which the Voting Shares are
      then listed or quoted for trading  during the five (5) days  preceding the
      date of determination)  of the Designated  Shares, is equal to the product
      of the number of Designated  Shares

                                      -5-
<PAGE>

      times the  difference  between the fair value and the  exercise  price per
      share of the  Designated  Shares.  In the event that the Voting Shares are
      not then listed or quoted for trading on any Exchange,  the fair value per
      share shall be determined by the  Compensation  Committee having regard to
      such factors as it deems appropriate  including,  without limitation,  the
      trading  price of any other class of shares of the  Corporation  which may
      then be listed or quoted for trading on an Exchange.

(g)   If there is a Take-over  Bid or Issuer Bid (other  than a "Normal  Course"
      Issuer  Bid)  made for all or any of the  issued  and  outstanding  Voting
      Shares, then the Board of Directors may, by resolution, permit all options
      outstanding under the Plan to become  immediately  exercisable in order to
      permit  Voting Shares  issuable  under such options to be tendered to such
      bid.

Section 2.08 Termination of Employment. If a Participant shall:

(a)   cease to be a director, senior officer or Consultant of the Corporation or
      any of its  Affiliated  Entities (and is not or does not continue to be an
      employee thereof); or

(b)   cease to be employed by the Corporation or any of its Affiliated  Entities
      (and is not or does not  continue  to be a  director,  senior  officer  or
      Consultant  thereof)  for any reason  (other than death) or shall  receive
      notice  from the  Corporation  or any of its  Affiliated  Entities  of the
      termination of his or her employment;

(collectively,  "Termination")  he or she may,  but  only  within  60 days  next
succeeding such  Termination,  exercise his or her options to the extent that he
or she was entitled to exercise  such  options at the date of such  Termination,
including the rights under Subsection  2.07(f);  provided that in no event shall
such right extend beyond the Option Period.

Section 2.09 Death of  Participant.  In the event of the death of a  Participant
who is a director, senior officer or Consultant of the Corporation or any of its
Affiliated Entities or who is an employee having been continuously in the employ
of or retained by (as the case may be) the  Corporation or any of its Affiliated
Entities  for one year  from and after  the date of the  granting  of his or her
option, the option theretofore granted to him or her shall be exercisable within
the six months next succeeding such death (including the rights under Subsection
2.07(f)) and then only:

(a)   by the person or persons to whom the Participant's rights under the option
      shall  pass  by  the  Participant's  will  or  the  laws  of  descent  and
      distribution; and

(b)   to the extent that he or she was  entitled  to exercise  the option at the
      date of his or her  death,  provided  that in no event  shall  such  right
      extend beyond the Option Period.

Section 2.10 Adjustment in Shares Subject to the Plan. In the event that:

(a)   there is any  change  in the  Voting  Shares  of the  Corporation  through
      subdivisions or consolidations of the share capital of the Corporation, or
      otherwise;

                                      -6-
<PAGE>

(b)   the  Corporation  declares a dividend out of the ordinary course on Voting
      Shares  payable  in  Voting  Shares  or  securities  convertible  into  or
      exchangeable for Voting Shares; or

(c)   the Corporation  issues Voting Shares,  or securities  convertible into or
      exchangeable for Voting Shares,  in respect of, in lieu of, or in exchange
      for, existing Voting Shares,

the number of Voting Shares  available for option,  the Voting Shares subject to
any option, and the option price thereof, shall be adjusted appropriately by the
Board of Directors  and such  adjustment  shall be effective and binding for all
purposes of this Plan, subject to the prior consent of the TSX.

Section 2.11 Record Keeping.  The Corporation shall maintain a register in which
shall be recorded:

(a)   the name and address of each Participant in this Plan; and

(b)   the number of options  granted to a Participant  and the number of options
      outstanding.

                                  ARTICLE THREE
                                     GENERAL

Section 3.01 Transferability.  The benefits,  rights and options accruing to any
Participant  in accordance  with the terms and conditions of this Plan shall not
be transferable by the Participant except (i) from the Participant to his or her
Holding  Entity,  RRSP or RRIF or  from a  Holding  Entity,  RRSP or RRIF to the
Participant  and, in either such event,  the provisions of this Plan shall apply
mutatis mutandis as though they were originally  issued to and registered in the
name of the  Participant,  or (ii) as otherwise  specifically  provided  herein.
During the lifetime of a  Participant,  all  benefits,  rights and options shall
only  be  exercised  by the  Participant  or by his or  her  guardian  or  legal
representative.

Section 3.02  Employment.  Nothing  contained in this Plan shall confer upon any
Participant  any right with respect to employment or  continuance  of employment
with the Corporation or any Affiliated  Entity, or interfere in any way with the
right of the Corporation or any Affiliated Entity to terminate the Participant's
employment at any time.  Participation  in this Plan by a  Participant  shall be
voluntary.

Section 3.03 Delegation to Compensation Committee. All of the powers exercisable
by the Board of  Directors  under  this Plan may,  to the  extent  permitted  by
applicable  law and  authorized  by  resolution of the Board of Directors of the
Corporation, be exercised by a Compensation Committee of not less than three (3)
directors.  A majority of the members of any such  Compensation  Committee shall
not be  employees  or  senior  officers  of the  Corporation.  In  addition,  if
determined  appropriate by the Board of Directors of the Corporation,  the Board
of Directors  may delegate any or all of the powers of the Board of Directors of
the Corporation under the Plan to an independent consultant.

                                      -7-
<PAGE>

Section 3.04  Administration of the Plan. This Plan shall be administered by the
Board  of  Directors  of the  Corporation.  The  Board  of  Directors  shall  be
authorized  to  interpret  and  construe  this Plan and may,  from time to time,
establish,  amend or rescind rules and regulations required for carrying out the
purposes,   provisions  and  administration  of  this  Plan  and  determine  the
Participants to be granted options, the number of Voting Shares covered thereby,
the exercise  price  therefor and the time or times when they may be  exercised.
Any such  interpretation  or  construction  of this  Plan  shall  be  final  and
conclusive.  All  administrative  costs  of  this  Plan  shall  be  paid  by the
Corporation.  The directors and senior  officers of the  Corporation  are hereby
authorized   and  directed  to  do  all  things  and  execute  and  deliver  all
instruments,  undertakings  and  applications  and  writings  as they,  in their
absolute discretion,  consider necessary for the implementation of this Plan and
of the rules and regulations established for administering this Plan.

Section 3.05  Amendment,  Modification  or Termination  of the Plan.  Subject to
Section  3.03,  the Board of Directors  reserves  the right to amend,  modify or
terminate  this  Plan at any time if and when it is  advisable  in the  absolute
discretion of the Board of Directors.  However, any amendment of this Plan which
would:

(a)   materially increase the benefits under this Plan;

(b)   materially  increase the number of Voting Shares which may be issued under
      this Plan; or

(c)   materially modify the requirements as to the eligibility for participation
      in this Plan,

shall  be  effective  only  upon  the  approval  of  the   shareholders  of  the
Corporation.  Any  material  amendment  to any  provision  of this Plan shall be
subject to any  necessary  approvals by any Exchange or  regulatory  body having
jurisdiction over the securities of the Corporation.

Section 3.06 Consolidation,  Merger, etc. If there is a consolidation, merger or
statutory  amalgamation or arrangement of the  Corporation  with or into another
corporation,  a separation of the business of the  Corporation  into two or more
entities  or a  transfer  of all or  substantially  all  of  the  assets  of the
Corporation to another  entity,  upon the exercise of an option under this Plan,
the holder thereof shall be entitled to receive the securities, property or cash
which  the  holder  would  have  received  upon  such   consolidation,   merger,
amalgamation,  arrangement,  separation  or transfer if the holder had exercised
the  option  immediately  prior  to such  event,  unless  the  directors  of the
Corporation  otherwise  determine  the basis  upon which  such  option  shall be
exercisable.

Section  3.07  No   Representation   or  Warranty.   The  Corporation  makes  no
representation  or warranty as to the future  market value of any Voting  Shares
issued in accordance with the provisions of this Plan.

Section  3.08  Interpretation.  This Plan shall be governed by and  construed in
accordance with the laws of the Province of Ontario.

                                      -8-
<PAGE>

Section 3.09 Approval and Effective Date. This Plan shall be effective as of the
date it is approved by the  shareholders  of the  Corporation and any regulatory
body having jurisdiction over the securities of the Corporation.

Dated: June 25, 2004.

                                      -9-

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