LETTER AGREEMENT

                                                                   EXHIBIT 10.27

                                LETTER AGREEMENT

                                 BY AND BETWEEN

                             XXXXXXX & MARSAL, INC.

                                       AND

                             THE WARNACO GROUP, INC.

                                 MARCH 18, 2003

           PORTIONS OF THIS EXHIBIT MARKED BY AN *** HAVE BEEN OMITTED
   PURSUANT TO A REQUEST FOR CONFIDENTIAL TREATMENT AND FILED SEPARATELY WITH
                     THE SECURITIES AND EXCHANGE COMMISSION.






                             Xxxxxxx & Marsal, Inc.
              000 Xxxx 00xx Xxxxxx - 0xx Xxxxx x Xxx Xxxx, XX 00000
                    o Phone: 000.000.0000 o Fax: 000.000.0000

March 18, 2003

The Warnaco Group, Inc.
00 Xxxx Xxxxxx, 00xx Xxxxx
Xxx Xxxx, XX 00000
Attn: Xxxxxxx X. Xxxxxxxxxxx, Esq.

Dear Xxxxxxx,

Reference is made to that letter agreement (the "Agreement"), dated January 29,
2003, by and between Xxxxxxx & Marsal, Inc. ("A&M") and The Warnaco Group, Inc.
(together with its divisions, subsidiaries and affiliates, the "Company").
Capitalized terms used herein shall have the meaning assigned to them in the
Agreement.

Pursuant to Section 2(d) of the Agreement, A&M and the Company agreed to
endeavor to reach agreement on the services which are intended to qualify as
Incentive Compensation, the amount of any Incentive Compensation and the terms
upon which it shall be payable. By this letter, A&M and the Company hereby agree
that the services and amount of compensation set forth on Annex A hereto shall
constitute such Incentive Compensation on the terms set forth therein.

Notwithstanding the foregoing, the terms of the Agreement shall remain in full
force and effect.

                                   Very truly yours,

                                   XXXXXXX & MARSAL


                                   By: /s/ Xxxxx X. Xxxxxxx
                                       -----------------------------------------
                                       Xxxxx X. Xxxxxxx
                                       Managing Director

Accepted and Agreed:

THE WARNACO GROUP, INC.
For itself and by and/or on behalf of all its subsidiaries


By: /s/ Xxxxxxx X. Xxxxxxxxxxx
    ------------------------------------------
    Xxxxxxx X. Xxxxxxxxxxx
    Senior Vice President-Corporate
    Development & Chief Administrative Officer

cc: Xxxxxx X. Xxxxxxxxx, Esq.
    Xxx X. Xxxxxxxx, Esq.






                                                                         Annex A

A&M Incentive Compensation Plan***
-------------------------------

  I.   ***                                    ***

 II.   Participation in Warnaco Incentive     Pro-rata through the
          Compensation Program                end of final month as
                                              officer

III.   ***                                    ***

 IV.   ***                                    ***

 V.    ***                                    ***

 VI.   ***                                    ***

***

***