April 14, 1997 Mr. William L. Miller President Kids Stuff, Inc. 7245 Whipple Avenue, N.W. North Canton, Ohio 44720 RE: BRIDGE LOAN Dear Mr. Miller: This letter summarizes the amendment to our agreement dated October 16, 1996, (the "Agreement") as...

                                                  April 14, 1997

Xx. Xxxxxxx X. Xxxxxx
President
Kids Stuff, Inc.
0000 Xxxxxxx Xxxxxx, X.X.
North Canton, Ohio 44720

                 RE: BRIDGE LOAN

Dear Xx. Xxxxxx:

     This letter summarizes the amendment to our agreement dated October 16,
1996, (the "Agreement") as follows:

     Upon the execution of this letter, the undersigned hereby amends the
Agreement to surrender the right to convert the Class B Note into the Company's
Class A Warrants.

     Please acknowledge your consent to the foregoing terms by countersigning
the enclosed duplicate copy of this letter and returning it to us together with
the Notes.


                                        Very truly yours,

                                        M & M Specialties, Inc.

                                        By:_____________________________




AGREED TO AND ACKNOWLEDGED:
KIDS STUFF, INC.

By: ____________________________
    Xxxxxxx X. Xxxxxx, President