Document:

EXHIBIT 10(h)

                   MANAGEMENT AND PROFESSIONAL INCENTIVE PLAN

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                                TABLE OF CONTENTS
                                                                           PAGE

PART I.       DEFINITIONS.....................................................1
     A.  Additional Incentive Award...........................................1
     B.  Agent................................................................1
     C.  Base Cash Award or Award.............................................1
     D.  Board................................................................1
     E.  Change of Control....................................................1
     F.  Committee............................................................1
     G.  Common Stock.........................................................1
     H.  Company..............................................................1
     I.  Consolidated Earnings................................................1
     J.  Management Employee..................................................2
     K.  Original Deposit.....................................................2
     L.  Participant..........................................................2
     M.  Plan.................................................................2
     N.  Plan Year............................................................2
     O.  Professional Employee................................................2
     P.  Restricted Stock.....................................................2
     Q.  Stock Matching.......................................................2
     R.  Stock Matching Provisions............................................2
     S.  Actively Employed....................................................2

PART II. GENERAL PROVISIONS...................................................3
     A.  Objective Of The Plan................................................3
     B.  Eligibility..........................................................3
     C.  Participation........................................................3

PART III.     BASE CASH AWARDS................................................3
     A.  Individual Performance...............................................3
     B.  Corporate Performance................................................4
     C.  Determination Of Amounts Of Award....................................4

PART IV. ADDITIONAL INCENTIVE AWARDS..........................................4
     A.  Cash Or Stock Awards.................................................4
     B.  Participation In Stock Matching......................................4
     C.  Company Deposit And Delivery Of Restricted Stock.....................5

PART V.  DEFERRAL OF CASH INCENTIVE AWARDS....................................6

PART VI. PLAN ADMINISTRATION..................................................6

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                                     PART I

                                   DEFINITIONS

A.       Additional Incentive Award

         The term "Additional Incentive Award" means a Participant's additional
         Award granted under Part IV of this Plan.

B.       Agent

         The  term  "Agent"  means  the  Company  or such  other  entity  as the
         Committee  may  designate  to fulfill the  responsibilities  of "Agent"
         under this Plan.

C.       Base Cash Award or Award

         The terms "Base Cash Award" or "Award" mean a Participant's  base cash
         incentive award under this Plan.

D.       Board

         The term "Board" means the Board of Directors of the Company.

E.       Change of Control

         The term  "Change  of  Control"  means  the  occurrence  of any of the
         following events:

         (i)      any person  (including a group as defined in Section  13(d)(3)
                  of the Securities Exchange Act of 1934) becoming,  directly or
                  indirectly,  the  beneficial  owner of twenty percent (20%) or
                  more of the shares of stock of the  Company  entitled  to vote
                  for the election of directors;
         (ii)     as a result of or in  connection  with any cash tender  offer,
                  exchange offer, merger or other business combination,  sale of
                  assets or contested election, or combination of the foregoing,
                  the persons who were  directors  of the Company  just prior to
                  such  event  shall  cease  to  constitute  a  majority  of the
                  Company's Board of Directors; or
         (iii)    the stockholders of the Company approve an agreement providing
                  for a  transaction  in which the  Company  will cease to be an
                  independent  publicly-owned  corporation  or a sale  or  other
                  disposition of all or  substantially  all of the assets of the
                  Company occurs.
F.       Committee

         The term "Committee" means the Compensation Committee of the Board.

G.       Common Stock

         The term  "Common  Stock"  or  "Stock"  means the  common  stock of the
         Company.

H.       Company

         The term "Company" means Darden Restaurants, Inc. and its subsidiaries.

I.       Consolidated Earnings

         The term "Consolidated  Earnings" means consolidated net income for the
         year  for  which an Award is  made,  adjusted  to omit the  effects  of
         unusual  and  extraordinary  items,  discontinued  operations  and  the
         cumulative effects of changes in accounting principles, all as shown on
         the audited  consolidated  statement of earnings of the Company and its
         subsidiaries  and as determined in accordance  with generally  accepted
         accounting principles.

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J.       Management Employee

         The term "Management Employee" means any active key management employee
         of the Company or its  subsidiaries,  to the extent  designated  by the
         Senior Vice President,  Human Resources,  including such members of the
         Board and the Chairman as are  actively  employed by the Company or its
         subsidiaries.

K.       Original Deposit

         The term  "Original  Deposit" means shares  deposited  pursuant to Part
         IV(B) of this Plan.

L.       Participant

         The term "Participant" means an individual selected to be a Participant
         in accordance with Part II of this Plan.

M.       Plan

         The term "Plan"  means the Darden  Restaurants,  Inc.  Management  and
         Professional Incentive Plan, formerly known as the Darden Restaurants,
         Inc. Management Incentive Plan.

N.       Plan Year

         The term "Plan Year" means the Company's fiscal year.

O.       Professional Employee

         The term "Professional Employee" means any professional employee to the
         extent designated by the Vice President, Compensation.

P.       Restricted Stock

         The term "Restricted  Stock" means shares described in Part IV(C)(1) of
         this Plan.

Q.       Stock Matching

         The term "Stock  Matching" means incentive  compensation in the form of
         Common  Stock  made  available  by the  Company  on the  condition  the
         Participant  deposits  a  specified  amount  of Common  Stock  with the
         Company.

R.       Stock Matching Provisions

         The term "Stock Matching  Provisions" means the provisions set forth in
         Part IV of this Plan.

S.       Actively Employed

         The term "Actively  Employed"  means the Participant is deemed to be an
         active  employee of the Company,  as determined in accordance  with the
         Company's  policies and  procedures,  provided  that the period  during
         which a Participant  is "Actively  Employed" will not include any leave
         of absence  period,  except as otherwise  determined  by the  Company's
         policies and procedures.

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                                     PART II

                               GENERAL PROVISIONS

A.       Objective Of The Plan

         It is the intent of the  Company to  provide  financial  rewards to key
         management  and  professional  employees in  recognition  of individual
         contributions  to the success of the Company  under the  provisions  of
         this Plan. As such,  the Committee has designed this Plan to accomplish
         such objectives.

         Participant  awards  will be based  on the  comparative  impact  of the
         Participant's  position to the overall corporate results as measured by
         the   degree   to   which   the    individual   is   able   to   affect
         division/subsidiary, group and corporate results.

B.       Eligibility

         Any Management Employee and any Professional  Employee will be eligible
         to  participate in the Plan.  Eligibility  will not carry any rights to
         participation nor to any fixed awards under the Plan.

C.       Participation

         As early as possible  in each Plan Year,  management  will  recommend a
         list of proposed  Participants in the Plan, and the Committee thereupon
         will  determine  those who have been selected as  Participants  for the
         current  Plan  Year.   Participants   will  be  those  persons  holding
         positions,   which  significantly   affect  operating  results,   while
         providing the  opportunity  to  contribute to current  earnings and the
         future success of the Company.  During the year, other Participants may
         be added  because of promotion or for other  reasons  warranting  their
         inclusion,  and Participants may be excluded from active  participation
         because of demotion or other reasons  warranting  their  exclusion.  In
         order to receive an award, a Participant  must be Actively  Employed as
         of the end of the Plan Year for which  such  award is made,  unless the
         Participant's termination is due to death or retirement on or after age
         55 and 10 years of  service,  during  the Plan  Year.  In all events in
         which a Participant is eligible to receive an award,  the award will be
         prorated  based on the total  days  employed  during the Plan Year in a
         position eligible for participation in the Plan.

                                    PART III

                                BASE CASH AWARDS

The size of a  Participant's  Base Cash  Award  under this Plan will be based on
both  individual  and  corporate   performance,   relative  to   pre-established
performance objectives.

A.       Individual Performance

         Individual performance for the Plan Year will be determined as follows:

         1.       At the  beginning  of each Plan Year,  each  Participant  will
                  develop  written  objectives for the year,  which are directly
                  related to specific job accountabilities.

         2.       The   individual   objectives   will  be  reviewed  with  each
                  Participant's  supervisor  for  acceptance and will become the
                  primary basis for establishing  the  individual's  performance
                  for the year. For the Chief Executive Officer, such objectives
                  will be reviewed and approved by the Committee.

         3.       Near the end of each Plan Year, each  Participant  will submit
                  to his or her supervisor, a summary of accomplishments related
                  to  individual  performance  during  the  year.  Based on this
                  information  and  other  information   related  to  individual
                  performance  or  job  accountabilities,  the  supervisor  will
                  assess the individual's performance.

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B.       Corporate Performance

         At the  beginning  of each Plan  Year,  the  Committee  will  establish
         corporate  and/or unit  performance  targets,  and near the end of each
         Plan  Year,  the  Committee  will  establish   corporate   and/or  unit
         performance  ratings,  based on generally accepted performance measures
         to be selected by the Committee  such as, but not limited to,  earnings
         per share,  return on cash,  return on sales,  cash flow, market share,
         revenue growth,  earnings  growth,  return on gross  investment,  total
         shareholder return and operating profits.

C.       Determination Of Amounts Of Award

         The Committee acting in its discretion,  subject to the maximum amounts
         set forth below will  determine the amounts of Awards to  Participants.
         Such  determinations,  except in the case of the Award for the Chairman
         of the Board, will be made after considering the recommendations of the
         Chairman and such other matters as the Committee will deem relevant.

         Notwithstanding  the foregoing,  the maximum Award payable with respect
         to any taxable year of the Company to any  Participant  will not exceed
         two tenths of one percent (0.2%) of the Company's annual Sales for such
         year (as reflected by the Company's annual audited financial statements
         for such year);  provided,  however, that no Award will be paid for any
         such  year in  which  the  Company  has no  Consolidated  Earnings  (as
         reflected by the Company's  audited  financial  statements).  For these
         purposes, the amount of any Award will include any Additional Incentive
         Awards  made  pursuant  to Part IV of this  Plan at the  value  of such
         Additional  Incentive  Award as of the  date of  grant,  regardless  of
         whether  vested.  Further,  an Award based on a period of more than one
         year will be limited to the aggregate  Consolidated  Earnings and Sales
         of the Company for such period of years,  excluding  any year which the
         Company has no Consolidated Earnings.

         Awards may be made at any time  following  the end of the taxable year;
         provided, however, that no Awards will be made until: (a) the Committee
         receives assurances from both the Corporation's Chief Financial Officer
         and  its  independent   accountants   that  the  Company  has  achieved
         Consolidated  Earnings  for the taxable  year(s) and that the amount of
         such Award does not exceed the  applicable  limitation  under this Part
         III; and (b) the  Committee  certifies in writing to the Board that the
         Consolidated  Earnings have been achieved and such  limitation  has not
         been  exceeded.  Awards  will be paid in cash or  Common  Stock,  as so
         determined by the Senior Vice President,  Human Resources. For purposes
         of making these determinations, the value of the Common Stock component
         of any Award will be its fair market value on the date of grant.

                                     PART IV

                           ADDITIONAL INCENTIVE AWARDS

A.       Cash Or Stock Awards

         Subject,  where  applicable,   to  the  Stock  Matching  Provisions,  a
         Management  Employee  is eligible  to receive an  Additional  Incentive
         Award in the form of  cash,  or if so  determined  by the  Senior  Vice
         President,  Human  Resources,  Stock or Stock Matching  pursuant to the
         terms of the Company's  Amended and Restated Stock Option and Long-Term
         Incentive Plan of 1995, or any successor plan.

B.       Participation In Stock Matching

         1.       A Management  Employee  under age 55 as of the last day of the
                  Plan Year who is selected to participate in the Stock Matching
                  Provisions  of the  Plan  may do so by  depositing  shares  of
                  Common  Stock  based on a  percentage  of his Base Cash Award,
                  which  percentage  the Committee  will set on an annual basis.
                  Such  percentage  may vary by employee  group and from year to
                  year.

         2.       Participants  age 55 or over as of the  last  day of the  Plan
                  Year who are  selected  for Stock  Matching  may  elect  full,
                  partial, or no participation in the Stock Matching Provisions,
                  with  immediate cash

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                  payments  being made in an amount equal to 60% of the amount
                  of the Base Cash Award otherwise eligible for Stock Matching
                  for which the  employee  has elected to receive cash payment
                  in lieu of Stock Matching.

         3.       The  Company   will  notify  each   Management   Employee  who
                  participates  in the Stock Matching  Provisions of the maximum
                  number of shares of Common Stock, which he or she is permitted
                  to deposit under the Plan, and each  Participant may choose to
                  deposit all or any portion of the number of shares,  permitted
                  to be deposited.  Participants may make their Original Deposit
                  at any time after they receive their Base Cash Award,  but, to
                  participate  in the Stock  Matching  Provisions  of this Plan,
                  Participants  must deposit such shares with the Agent no later
                  than the December 31 immediately following the end of the Plan
                  Year for which the Base Cash Award has been paid.

         4.       Any  Participant  who dies,  retires on or after attaining age
                  65,  elects  early  retirement  after  attaining  age  55  and
                  completing 10 years of service, or is permanently disabled and
                  unable to work as  determined  by the Senior  Vice  President,
                  Human  Resources,  either  during a Plan  Year or prior to the
                  final date for depositing the Original Deposit shares for such
                  Plan Year  (December  31), will not be eligible to participate
                  in  the  Stock   Matching   Provisions,   but  instead,   such
                  Participant,  or the Participant's legal representative,  will
                  receive an  Additional  Incentive  Award in Stock or Cash,  as
                  determined by the Senior Vice President,  Human Resources, for
                  the  Plan  Year in an  amount  equal to the  amount  otherwise
                  eligible for Stock Matching.

         5.       On or before the December 31 immediately  preceding the end of
                  the Plan Year, Participants must notify the Company in writing
                  of the applicable participation alternatives elected under the
                  Stock Matching Provisions.  Elections regarding Stock Matching
                  participation are effective for the current Plan Year.

C.       Company Deposit And Delivery Of Restricted Stock

         1.       Restricted Stock

                  As soon as  practical  following  the  Original  Deposit  by a
                  Participant,  the Company  will match these  shares and either
                  deposit with the Agent for the Participant's  account matching
                  Common  Stock  for  each  share  of the  Original  Deposit  or
                  evidence the issuance of matching  Common Stock for each share
                  of the Original Deposit in book entry form as reflected on the
                  master stockholder  records of the Company.  The Company shall
                  similarly  deposit shares of Common Stock awarded  pursuant to
                  paragraph A above that are not subject to Stock Matching.  All
                  such deposited Stock will be Restricted  Stock,  which will be
                  delivered to the Participant upon vesting.  The vesting period
                  will  be from  one  (1) to ten  (10)  years  (the  "Restricted
                  Period")  as   determined  by  the   Committee,   and  may  be
                  accelerated  based on  performance  goals  established  by the
                  Committee. In the event of termination after attainment of age
                  55  and  10  years  of   service   or  when  the  sum  of  the
                  Participant's  age and  service  with the  Company  equals  or
                  exceeds  seventy  (70),  but  prior to the  completion  of the
                  Restricted Period,  provided the Participant leaves his or her
                  shares,  if any, on deposit,  the Participant will vest in all
                  corresponding  shares of Restricted Stock as of the earlier of
                  attainment of age 65 or the end of the Restricted  Period.  In
                  the  event  the  Original  Deposit  Stock  is  withdrawn  or a
                  required  deposit was not made, all  Restricted  Stock will be
                  forfeited to the Company.  If termination of employment occurs
                  prior to  attainment  of age 55 and  completion of 10 years of
                  service or prior to the time that the sum of the Participant's
                  age and  service  with the Company  equals or exceeds  seventy
                  (70), and prior to completion of the Restricted Period (except
                  for death),  such  Restricted  Stock will be  forfeited to the
                  Company.  In the event of the death of a Participant  prior to
                  vesting in the Restricted  Stock,  a pro-rata  portion of such
                  shares  will  vest  and  be  delivered  to  the  Participant's
                  beneficiary, based on the ratio of the number of months during
                  which the shares  were on deposit  prior to the  Participant's
                  death to the number of months in the Restricted  Period,  with
                  all  remaining  shares  being  forfeited.  In the event of the
                  death of a  Participant  prior to  completion of a performance
                  cycle,  as  established  in  accordance  with  the  terms of a
                  performance  accelerated vesting schedule,  a pro-rata portion
                  of such shares will vest

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                  and be delivered to the  Participant's  beneficiary,  at the
                  end of the  performance  cycle,  based  on the  ratio of the
                  number of months  during  which the  shares  were on deposit
                  prior to the  Participant's  death to the  number  of months
                  completed  in the  performance  cycle,  with  all  remaining
                  shares being forfeited.

         2.       Temporary Withdrawal for Option Exercise

                  A Participant may temporarily withdraw all or a portion of the
                  shares on deposit for all Plan Years  (other  than  Restricted
                  Stock) in order to exercise Company stock options,  subject to
                  an equal  number of shares of Common  Stock being  immediately
                  re-deposited with the Agent after such exercise.

                                     PART V

                        DEFERRAL OF CASH INCENTIVE AWARDS

Subject to rules adopted by the Committee,  a Participant may elect to defer all
or a portion of a Cash Award during each calendar  year in  accordance  with the
terms and  conditions of the Company's  FlexComp Plan or any successor  plan.

In order to defer all or a portion  of the Cash  Award  for a  particular  bonus
period,  a  Participant  must make a valid  election  under the FlexComp Plan by
executing  and filing a deferral  election form with the Company sixty (60) days
prior to the end of the plan year.

                                     PART VI

                               PLAN ADMINISTRATION

This Plan will be  effective  in each  fiscal  year of the  Company  and will be
administered  by the  Committee and the  Committee  will have full  authority to
interpret the Plan.  Such  interpretations  of the  Committee  will be final and
binding  on  all  parties,   including  the   Participants,   survivors  of  the
Participants, and the Company.

The   Committee   will  have  the   authority   to   delegate   the  duties  and
responsibilities of administering the Plan,  maintaining  records,  issuing such
rules and regulations as it deems appropriate, and making the payments hereunder
to such employees or agents of the Company as it deems proper.

The Board,  or if specifically  delegated,  its delegate,  may amend,  modify or
terminate  the Plan at any  time,  provided,  however,  that no such  amendment,
modification  or termination  will adversely  affect any benefit earned (but not
necessarily  vested)  under  the Plan  prior to the  date of such  amendment  or
termination,  unless the Participant, or the Participant's beneficiary,  becomes
entitled  to an  amount  equal to or  greater  than the  value of the  adversely
affected portion of such benefit under another plan, program or practice adopted
by the  Company.  Notwithstanding  the above,  an  amendment,  modification,  or
termination  affecting  previously accrued benefits may not occur after a Change
of  Control  without  the  written  consent of a  majority  of the  Participants
determined as of the day before such Change of Control.

In the  event  the  Company  will  effect  one or  more  changes,  split-ups  or
combinations  of shares of Common Stock or one or more other like  transactions,
the Board or the Committee may make such adjustment,  upward or downward, in the
number of shares of Common  Stock to be deposited  by the  Participants  as will
appropriately reflect the effect of such transactions.

In the event the Company will  distribute  shares of a subsidiary of the Company
to its  stockholders  in a  spin-off  transaction,  the  shares  of stock of the
subsidiary  distributed to  Participants,  which are  attributable to Restricted
Stock, will be vested and delivered to the Participants  subject to any specific
instructions of the Committee.

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<PAGE>

Except as otherwise provided in this Plan, neither any benefit payable hereunder
nor the right to receive any future  benefit under the Plan may be  anticipated,
alienated, sold, transferred, assigned, pledged, encumbered, or subjected to any
charge  or  legal  process.  If any  attempt  is made to do so,  or if a  person
eligible  for  any  benefits  becomes  bankrupt,  the  Committee,  in  its  sole
discretion, may terminate the interest under the Plan of the person affected and
may cause the  interest  to be held or applied for the benefit of one or more of
the dependents of such person or may make any other disposition of such interest
that it deems appropriate.

All questions  pertaining to the  construction,  validity and effect of the Plan
will be determined  in accordance  with the laws of the State of Florida and the
laws of the United States.

Effective as of June 1, 2000.

                                       7<PAGE>

                                                                     Exhibit 4.1

==========                                                           ==========
  Number                                                               Shares
==========                                                           ==========
                  AQUATIC CELLULOSE INTERNATIONAL CORPORATION
                                 COMMON STOCK
              INCORPORATED UNDER THE LAWS OF THE STATE OF OREGON
                         AUTHORIZED SHARES 50,000,000

This Certifies That                                            CUSIP 038389-10-2

is the Registered Owner of

     Transferable on the books of the Corporation in person or by attorney
     upon surrender of this Certificate duly endorsed or assigned. This
     Certificate and the shares represented hereby are subject to the laws
     of the State of Oregon, and to the Certificate of Incorporation and
     Bylaws of the Corporation, as now or hereafter amended. This Certificate
     is not valid until countersigned by the Transfer Agent.
     WITNESS the facsimile seal of the Corporation and the facsimile
     signatures of its duly authorized officers.

Dated:

                                    [SEAL]

/s/ [ILLEGIBLE]^^                                            /s/ [ILLEGIBLE]^^
-----------------                                            -----------------
   Secretary                                                      President

COUNTERSIGNED:

                                                     OTR, INC.
                 317 S.W. Alder, #1120, Portland, Oregon 97204
                                                TRANSFER AGENT

                                          /s/ Robert E. Roach
                                          --------------------
                                          AUTHORIZED SIGNATURE

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