EXHIBIT 10.34 January 30, 2004 Fred H. Croninger, III 9 Crestwood Drive Hudson, NH 03051 Re: Amendment of Employment Agreement Dear Skip, This letter agreement serves to amend the Employment Agreement dated as of September 1, 2003, by and between you...

                                                                   EXHIBIT 10.34

January 30, 2004

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                      Re: Amendment of Employment Agreement

Dear Skip,

This letter agreement serves to amend the Employment Agreement dated as of
September 1, 2003, 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 $240,000 effective January 23, 2004.

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,

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                                       Chairman and Chief Executive Officer

ACCEPTED AND AGREED TO:

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