Document:

Exhibit 10.74

Nutrition 21                           Gail Montgomery
                                       President & CEO
                                       4 Manhattanville Road
                                       Purchase, NY 10577
                                       (914) 701-4500
September 12, 2002

Andrew H. Wertheim
7 Farragut Road
Randolph, NJ 07869

Dear Andy:

This Letter  Agreement  ("Agreement")  documents the terms of your employment on
August 5, 2002 (the "Employment Date") by Nutrition 21, Inc.  ("Nutrition 21" or
the  "Company") as Chief  Operating  Officer of Nutrition  21,  reporting to the
President and Chief Executive  Officer,  and is for the period commencing August
5, 2002  through  August 31, 2005 (the  "Contract  Period").  September  1, 2002
through  August  31,  2003 is  called  Year 1. For base  compensation  purposes,
September  1, 2003 through  August 31, 2004 is called Year 2.  September 1, 2004
through August 31, 2005 is called Year 3.

GENERAL

You agree that your  employment  by Nutrition 21 shall be full time and that you
shall engage in no other business or  employment,  other than  supervising  your
passive  investments.  You  represent  that  you are  under no  restrictions  or
obligations which would prevent you from serving as Chief Operating Officer. You
may serve as a non-executive director on Boards of other companies only with the
written permission of the President and Chief Executive Officer.

COMPENSATION

Your direct  annualized  base  compensation  will be $225,000 in Year 1; will be
$250,000  in Year 2;  and  will be  $275,000  in Year 3,  paid  bi-weekly,  as a
non-union,  full-time employee. All compensation shall be subject to withholding
and similar deductions.

ANNUAL PERFORMANCE BONUS

You will be granted an annual performance bonus for each of Nutrition 21's 2003,
2004,  and 2005 year-end  fiscal  accounting  years based upon the attainment of
targets for gross revenues from operations (each, a "Target"), as more fully set
forth the following paragraphs.

The Target for fiscal year 2003 is gross  revenues of $19  million.  The Targets
for each of the fiscal  years  2004 and 2005 will be  established  by  agreement
between the Board of Directors and the President  and Chief  Executive  Officer,
will be the same targets that are used for calculating

                               NUTRITION 21, INC.
-------------------------------                  -------------------------------
        4 Manhattanville Road, Suite 202 o Purchase, New York 10577-2197
         o Phone 914 701-4500 o Fax 914 696-0860 o www.nutrition21.com
<PAGE>

the annual performance bonus of the President and Chief Executive  Officer,  and
will be set forth in a Fiscal Year Budget Plan for that year.

If the  Company  achieves  less than 85% of a Target  for any fiscal  year,  any
performance  bonus for that  fiscal year will be in the sole  discretion  of the
Board.

If Company achieves at least 85% but less than 100% of the Target for any fiscal
year,  your  performance   bonus  for  that  year  will  be  25%  of  your  base
compensation.

If  Company  achieves  at least  100% but less than 120% of the  Target  for any
fiscal  year,  your  performance  bonus  for that  year will be 50% of your base
compensation.

If Company  achieves  at least 120% of the  Target  for any  fiscal  year,  your
performance bonus for that year will be 100% of your base compensation.

For purposes of the bonus calculation,  Year 1 base compensation applies for the
2003 fiscal year, Year 2 base compensation applies for the 2004 fiscal year, and
Year 3 base compensation applies for the 2005 fiscal year.

STOCK OPTIONS

The Board  granted to you Stock  Options  on your  Employment  Date to  purchase
675,000 shares of Nutrition 21 common stock ("Common  Stock") at $0.36 per share
(the closing price on your Employment Date) as an additional incentive to induce
you to accept  employment  with the Company.  In addition to the terms set forth
below,  additional  terms that apply to these  Stock  Options are set forth in a
separate Stock Option Award Agreement.

Of these 675,000 Stock Options:

       Stock  Options to purchase  50,000  shares of Common Stock vested on your
       Employment Date.

       Stock  Options to purchase  15,000 shares of Common Stock will vest 7,500
       shares on each of the first and second  anniversaries  of your Employment
       Date.

       Stock  Options  to  purchase  360,000  shares of Common  Stock  will vest
       120,000 shares on each of the first and second and third anniversaries of
       your Employment Date.

       Stock Options to purchase 150,000 shares of Common Stock will vest 50,000
       shares on each of the second and third and fourth  anniversaries  of your
       Employment Date; and

       Stock Options to purchase 100,000 shares of Common Stock will vest 33,333
       shares on each of the third and fourth  anniversaries  of your Employment
       Date, and 33,334 shares on the fifth anniversary of your Employment Date.

The Stock Options shall vest as aforesaid on these vesting dates only if you are
then  employed by the Company or if there has  theretofore  occurred a change of
control event (as defined under  Nutrition 21's Change of Control  policy) while
you were employed by the Company.  Stock

                                  Page 2 of 4
<PAGE>

Options  shall be  considered  ISOs to the extent  permitted  by law.  The Stock
Options will expire on the tenth  anniversary of your  Employment  Date, and are
subject to the terms of the Stock Option Award Agreement.

OTHER BENEFITS

Nutrition 21 shall furnish and/or reimburse you for all reasonable and customary
business  requirements  including a car  allowance or  equivalent.  Coverage for
group insurance, i.e. medical, dental, life insurance, AD&D, Short and Long Term
Disability,  Business  Travel  Insurance,  etc.  as  well  as the  Nutrition  21
sponsored  pension plan and savings plan will be provided in accordance with the
terms and conditions of each plan.

VACATION

Annual paid vacation and holidays will accrue in accordance  with Nutrition 21's
vacation policy and shall be paid upon any change in your  employment  status as
Chief Operating Officer.

PERIOD OF EMPLOYMENT

Your employment with Nutrition 21 shall be for a three-year  term, but Nutrition
21 may  terminate  your  employment  earlier  for  cause  or  without  cause  as
determined by written notice from the Board of Directors.  If Nutrition 21 fails
to  perform  and/or  mitigate  within a  reasonable  period  of time any term or
condition  herein,  you can terminate your employment upon written notice to the
Board of Directors.

For purposes of this  Agreement,  "cause" shall be defined as follows:  (1) your
conviction  (including a plea of guilty to nolo  contendere)  of a felony or any
crime of theft,  dishonesty  or moral  turpitude  or (2) your gross  omission or
gross dereliction of any statutory or common law duty to the Company or (3) your
gross violation of the Company's written policies and guidelines.

TERMINATION

In the event that Nutrition 21's Board of Directors  terminates  your employment
without cause, you will receive:  1) a continuation of your salary,  in ordinary
payroll  installments and subject to withholding,  for a period equal to the sum
of 12 months,  2) immediate  vesting of your Options,  and 3) a continuation  of
your other  benefits  as defined  herein for 12 months  (but only to the maximum
extent permitted under law or by agreement with third parties),  or, if earlier,
until you obtain  other  employment.  Should the  parties  seek  mutual  general
releases  after any such  termination,  the terms  thereof,  and any  additional
consideration to be afforded to either party,  shall be as they may determine by
mutual written agreement.

In the event you resign for any other reason or if your employment is terminated
with cause, you shall be entitled to no salary or benefit continuation, and your
Options will be vested only to the extent vested prior to termination.

                                  Page 3 of 4
<PAGE>

OTHER MATTERS

Notwithstanding  anything to the contrary  herein,  all vested  Options shall be
exercisable  for  one  year  after  termination  of  employment  if the  Company
terminated your employment  without cause, and for 90 days after  termination of
employment for all other terminations. The Options shall thereafter expire.

You agree that during and after termination of your employment and for a one (1)
year period following  termination,  you will not directly or indirectly compete
with  Nutrition  21 or engage in or  participate  in any  business  (in whatever
capacity, whether as owner, consultant,  adviser, employee or otherwise),  which
competes  with the business of Nutrition  21. This  paragraph may be enforced by
injunction  (without  posting  bond or  other  security),  as  well as by  other
remedies.  The preceding sentence does not prohibit you from passively owning up
to 2% of the voting securities of any entity that files public reports under the
Securities Exchange Act of 1934. Both during and after your employment, you will
maintain the confidentiality of the Company's confidential information,  and you
will not  disclose  or use such  information  other than for the  benefit of the
Company during your employment.  If you are entitled to payments under the first
paragraph under "Termination," the period of the non-competition undertaking set
forth in this  paragraph  shall be  extended  by one month for each year of your
service to or employment by Nutrition 21.

Any  controversy or claim arising out of or relating to this  Agreement,  or any
breach or default under this  Agreement,  shall,  with respect to all actions at
law  pertaining  to such  controversy,  claim,  breach,  or  default  (excepting
herefrom any action for equitable  relief with respect  thereto),  be settled by
arbitration  in the city and  state  where  Nutrition  21's  principal  place of
business is then located,  before a single  arbitrator  in  accordance  with the
then-prevailing  Rules of  Commercial  Arbitration  of the American  Arbitration
Association.  The arbitrator  shall not contravene or vary in any respect any of
the terms or provisions of this Agreement.  The award of the arbitrator shall be
final and binding upon the parties  hereto,  and judgment upon such award may be
entered in any court having jurisdiction thereof.

You  certify  that  you  have  not  been  debarred  by the  U.S.  Food  and Drug
Administration under 231. U.S.C. 335a (Federal Food, Drug and Cosmetic Act 306).

This  employment  Agreement is the only  employment  Agreement in effect between
Nutrition 21 and you, and it supersedes all prior agreements with respect to the
same subject matter.

If you accept this offer of continued  employment  and the  conditions  outlined
above,  would you please sign the original of this letter and initial each page.
Please retain the duplicate for your records.

Yours sincerely,
/s/ Gail Montgomery
-------------------
Gail Montgomery
President and Chief Executive Officer

This letter accurately documents the terms of my employment.
Signed:/s/ ANDREW WERTHEIM
       ---------------------
Date:   September 12, 2002

                                  Page 4 of 4Exhibit 10.75

Nutrition 21                              Gail Montgomery
                                          President & CEO
                                          4 Manhattanville Road
                                          Purchase, NY 10577
                                          (914) 701-4500

September 10, 2002

Benjamin T. Sporn
49 Lismore Road
Lawrence, NY 11559

Dear Ben:

This  Letter  Agreement  ("Agreement")  is between  you and  Nutrition  21, Inc.
("Nutrition 21" or the "Company") regarding your current position as Senior Vice
President,  General  Counsel,  and  Secretary  of Nutrition 21 reporting to Gail
Montgomery,  President  and  Chief  Executive  Officer,  and is for  the  period
commencing  September 1, 2002 through August 31, 2006 (the  "Contract  Period").
September  1, 2002 through  August 31, 2003 is called Year 1.  September 1, 2003
through  August 31, 2004 is called Year 2.  September 1, 2004 through August 31,
2005 is called  Year 3.  September  1, 2005  through  August 31,  2006 is called
Year 4.

GENERAL

You will be an employee of  Nutrition  21 during Year 1 and Year 2, and you will
be a consultant to Nutrition 21 during Year 3 and Year 4. In your capacity as an
employee  you  will  serve  as  Senior  Vice  President,  General  Counsel,  and
Secretary. In your capacity as a consultant,  you will serve as General Counsel.
You agree that your  employment  by  Nutrition  21 in Year 1 and Year 2 shall be
full time and that you shall then engage in no other  business  nor  employment,
other than supervising your passive investments. You shall devote three days per
week to your  consulting  work in Year 3 and two  days  per  week in Year 4. You
represent that you are under no restrictions or obligations  which would prevent
you from serving as Senior Vice President,  General  Counsel,  and Secretary You
may serve as a non-executive  director on Boards of other companies only with my
written permission.

COMPENSATION

As an employee,  your direct annualized base compensation in will be $207,500 in
Year 1 and  $225,000  in  Year  2  paid  bi-weekly,  as a  non-union,  full-time
employee,  and your  compensation  shall be subject to  withholding  and similar
deductions. As a consultant, your annualized fee in

                               NUTRITION 21, INC.
-------------------------------                  -------------------------------
        4 Manhattanville Road, Suite 202 o Purchase, New York 10577-2197
          o Phone 914 701-4500 o Fax 914 696-0860 o www.nutrition21.com
<PAGE>

Year 3 will be $150,000, and $100,000 in Year 4, paid bi-weekly, and there shall
be no withholding unless otherwise required by law.

ANNUAL PERFORMANCE BONUS

You will be granted an annual  performance bonus for each of Nutrition 21's 2003
and 2004 year-end fiscal  accounting  years based upon the attainment of targets
for gross revenues from operations  (each, a "Target"),  as more fully set forth
the following paragraphs.

The Target for fiscal year 2003 is gross  revenues of $19  million.  The Targets
for fiscal  year 2004 will be  established  by  agreement  between  the Board of
Directors and the President and Chief Executive Officer, will be the same target
that is used for calculating the annual  performance  bonus of the President and
Chief Executive Officer,  and will be set forth in a Fiscal Year Budget Plan for
that year.

If the  Company  achieves  less than 85% of a Target  for any fiscal  year,  any
performance  bonus for that  fiscal year will be in the sole  discretion  of the
Board.

If the  Company  achieves  at least 85% but less than 100% of the Target for any
fiscal  year,  your  performance  bonus  for that  year will be 15% of your base
compensation.

If the  Company  achieves at least 100% but less than 120% of the Target for any
fiscal  year,  your  performance  bonus  for that  year will be 30% of your base
compensation.

If the Company  achieves at least 120% of the Target for any fiscal  year,  your
performance bonus for that year will be 60% of your base compensation.

For purposes of the bonus calculation,  Year 1 base compensation applies for the
2003 fiscal year, and Year 2 base compensation applies for the 2004 fiscal year.

STOCK OPTIONS

On July 31, 2002,  the Board  granted to you Stock  Options to purchase  225,000
shares of  Nutrition 21 common  stock  ("Common  Stock") at $0.39 per share (the
closing  price on July 31,  2002).  In  addition  to the terms set forth  below,
additional  terms that apply to these Stock  Options are set forth in a separate
Stock Option Award Agreement. The Stock Options will vest 112,500 on each of the
first and second anniversaries of the date of the Stock Option grant.

The Stock Options shall vest as aforesaid on these vesting dates only if you are
then  employed  or  retained  as a  consultant  by the  Company  or if there has
theretofore  occurred a change of control event (as defined under Nutrition 21's
Change of Control  policy) while you were employed by the Company or retained by
it as a  consultant.  Stock  Options  shall  be  considered  ISOs to the  extent
permitted  by law.  The Stock  Options  will  expire on July 30,  2012,  and are
subject to the terms of the Stock Option Award Agreement.

                                  Page 2 of 5
<PAGE>

The  expiration  date of each previous Stock Option that the Company has granted
to you is hereby extended until the tenth anniversary of the date of grant.

OTHER BENEFITS

During your  employment  and  consultancy,  Nutrition  21 shall  furnish  and/or
reimburse you for all reasonable and customary business requirements including a
car allowance or equivalent. During your employment,  Nutrition 21 shall furnish
coverage for group insurance, i.e. medical, dental, life insurance,  AD&D, Short
and  Long  Term  Disability,  Business  Travel  Insurance,  etc.  as well as the
Nutrition  21  sponsored  pension  plan and  savings  plan will be  provided  in
accordance with the terms and conditions of each plan.

VACATION

Annual paid vacation and holidays will accrue in accordance  with Nutrition 21's
vacation policy.

PERIOD OF EMPLOYMENT AND CONSULTANCY

Your  employment  and  consultancy  with Nutrition 21 shall be for the terms set
forth above, but Nutrition 21 may terminate your employment earlier for cause or
without cause as determined  by written  notice from the Board of Directors.  If
Nutrition 21 fails to perform and/or mitigate within a reasonable period of time
any term or condition  herein,  you can terminate your employment or consultancy
upon written notice to the Board of Directors.

For purposes of this  Agreement,  "cause" shall be defined as follows:  (1) your
conviction  (including a plea of guilty to nolo  contendere)  of a felony or any
crime of theft,  dishonesty  or moral  turpitude  or (2) your gross  omission or
gross dereliction of any statutory or common law duty to the Company or (3) your
gross violation of the Company's written policies and guidelines.

TERMINATION

In the event that Nutrition 21 terminates your employment or consultancy without
cause,  or if you resign because the Company has  diminished  your authority and
responsibility  as Senior Vice President,  General Counsel and Secretary  (other
than any such  diminution  which is for cause or which is in  connection  with a
change in  ownership),  you will receive:  1) severance  equal to two times your
then  annual  base salary or your  annualized  consulting  fee as of the date of
termination,  payable, at your option by notice to the Company, either as a lump
sum or as continuation of your salary or consulting fee for twenty-four  months,
in ordinary payroll installments (subject to withholding if required by law); 2)
immediate  vesting of all of your Stock Options;  and 3) a continuation  of your
other  benefits  as  defined  herein for the  period of salary  continuation  if
terminated while an employee (but only to the maximum extent permitted under law
or by  agreement  with third  parties),  or, if earlier,  until you obtain other
employment.  Should the parties  seek  mutual  general  releases  after any such
termination,  the terms thereof, and

                                  Page 3 of 5
<PAGE>

any additional  consideration  to be afforded to either party,  shall be as they
may determine by mutual written agreement.

In the  event  you  resign  for  any  other  reason  or if  your  employment  or
consultancy  is  terminated  with  cause,  you shall be entitled to no salary or
benefit  continuation,  and your Stock Options will be vested only to the extent
vested prior to termination.

RETIREMENT BENEFITS

If you retire after  reaching age 65, all of your Stock  Options  shall vest and
shall be exercisable  until the end of the 10th year from the date of grant. The
Options shall thereafter expire.

OTHER MATTERS

Except in the event of  retirement  after  reaching  age 65, all vested  Options
shall be exercisable for one year after termination of employment if the Company
terminated your employment or consultancy  without cause,  and for 90 days after
termination of employment or consultancy for all other terminations.

This  Agreement  incorporates  by reference  the  Nutrition 21 Change of Control
Policy as it may be amended from time to time.  A copy of the current  Policy is
attached as an exhibit to this Agreement. For the purpose of calculating amounts
payable to you under the Policy for a Change of Control  that occurs in the 2003
or 2004 fiscal years,  the bonus for the prior fiscal year shall be deemed to be
a minimum of $75,000.

You agree that during and after  termination of your  employment and consultancy
and for a one (1) year period  following  termination,  you will not directly or
indirectly compete with Nutrition 21 or engage in or participate in any business
(in  whatever  capacity,  whether as owner,  consultant,  adviser,  employee  or
otherwise), which competes with the business of Nutrition 21. This paragraph may
be enforced by injunction  (without posting bond or other security),  as well as
by other remedies.  The preceding  sentence does not prohibit you from passively
owning up to 2% of the voting securities of any entity that files public reports
under the Securities Exchange Act of 1934. Both during and after your employment
and  consultancy,  you  will  maintain  the  confidentiality  of  the  Company's
confidential  information,  and you will not  disclose  or use such  information
other  than  for  the  benefit  of  the  Company  during  your   employment  and
consultancy.

Any  controversy or claim arising out of or relating to this  Agreement,  or any
breach or default under this  Agreement,  shall,  with respect to all actions at
law  pertaining  to such  controversy,  claim,  breach,  or  default  (excepting
herefrom any action for equitable  relief with respect  thereto),  be settled by
arbitration  in the city and  state  where  Nutrition  21's  principal  place of
business is then located,  before a single  arbitrator  in  accordance  with the
then-prevailing  Rules of  Commercial  Arbitration  of the American  Arbitration
Association.  The arbitrator  shall not contravene or vary in any respect any of
the terms or provisions of this Agreement.  The award of the arbitrator shall be
final and binding upon the parties  hereto,  and judgment upon such award may be
entered in any court having jurisdiction thereof.

                                  Page 4 of 5
<PAGE>

You  certify  that  you  have  not  been  debarred  by the  U.S.  Food  and Drug
Administration under 231. U.S.C. 335a (Federal Food, Drug and Cosmetic Act 306).

This Agreement is the only employment or consulting  Agreement in effect between
Nutrition 21 and you, and it supersedes all prior agreements with respect to the
same subject matter.

If you  accept  this  offer of  continued  employment  and  consultancy  and the
conditions outlined above, would you please sign the original of this letter and
initial each page. Please retain the duplicate for your records.

Yours sincerely,
/s/ Gail Montgomery
-------------------
Gail Montgomery
President and Chief Executive Officer

I accept this offer of continued  employment  and  consultancy on the conditions
outlined above.

Signed:/s/ BENJAMIN SPORN
       --------------------

Date:    September 12, 2002

                                  Page 5 of 5

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