EXHIBIT 10.31 December 14, 2000 Warren K. Trowbridge 6900 S.E. South Marin Way Stuart, FL 34996-1908 Re: Amendment of Employment Agreement Dear Keith, This letter agreement serves to amend the Employment Agreement dated as of September 1, 2000, by and...

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                                                                   EXHIBIT 10.31


December 14, 2000





Xxxxxx X. Xxxxxxxxxx
0000 X.X. Xxxxx Xxxxx Xxx
Xxxxxx, XX   00000-0000

                      Re: Amendment of Employment Agreement

Dear Xxxxx,

This letter agreement serves to amend the Employment Agreement dated as of
September 1, 2000, by and between you and PolyMedica Corporation (the
"Company").

      Salary.  The Base Salary, as defined in Section 3.1. of the Employment
      Agreement, shall be increased to $270,000 effective January 1, 2001.

If the foregoing is acceptable to you, please indicate your agreement by signing
a copy of this letter agreement and returning it to the undersigned.

                                          Very truly yours,

                                          /s/ Xxxxxx X. Xxx
                                          ----------------------------------
                                          Xxxxxx X. Xxx
                                          Chairman and Chief Executive Officer
ACCEPTED AND AGREED TO:


/s/ Xxxxxx X. Xxxxxxxxxx
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Xxxxxx X. Xxxxxxxxxx