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           LAST WILL AND TESTAMENT of:  Matthew N. Donahue
                     



               I, Matthew N. Donahue, a resident of the county
       of Westchester, the State of New York, declare that this
       is my Will.

             FIRST:
               I revoke all Wills and Codicils that I have
       previously made.

             SECOND:
               I am not currently married.
               I have no children now living, nor have I any
       deceased children who died and left issue.
          
             THIRD:
               I give all my jewelry, clothing, household
       furniture and furnishings, personal automobiles and other
       tangible articles of a personal nature, or my interest in
       any such property not otherwise disposed of by this Will
       or in any other manner together with any insurance on the
       property, to all of my living relatives in equal shares. 
       If, however, any of the above named persons fails to
       survive me by thirty (30) days, then I direct that his or
       her share shall be distributed pro rata with the gifts
       that are effectively distributed herein.
          
             FOURTH:
               I leave the following special gift: Edgemont
       Crackers Tin to David M. Stern, should he or she survive
       me by thirty (30) days.

             FIFTH:
               I leave the following special gift: my trumpet to
       Jessie S. Rosenblatt, should he or she survive me by
       thirty (30) days.

             SIXTH:
               I leave the following special gift: my Zenith
       Data Systems computer to Kasey E. Stern, should he or she
       survive me by thirty (30) days.

             SEVENTH:
               I leave the following special gift: my old smelly
       loafers to Thomas S. Rogers, should he or she survive
       me by thirty (30) days.

             EIGHTH:
               I give the residue of my estate in equal shares
       to all of my living relatives. If any of those persons
       shall not survive me by thirty (30) days, then the share
       that would have been given to that person had he or she
       survived me by thirty (30) days shall be distributed pro
       rata with the gifts which are effectively distributed

       Page 1  Will of Matthew N. Donahue: January 16, 2000






       under this paragraph.

             NINTH:
               I nominate Thomas S. Rosenblatt and Rebecca S.
       Rosenblatt as joint Executors of this Will, to serve
       without bond.  If either of the above shall for any
       reason fail to qualify as Executor, then I nominate Kasey
       E. Stern to serve in his or her stead as joint executor, to
       Serve without bond.  The term "my Executor" as used in this
       Will shall include any personal representative of my
       estate.
               I authorize my Executor to sell, with or without
       notice, at either public or private sale, and to lease
       any property belonging to my estate, subject only to such
       confirmation of court as may be required by law.
               I authorize my Executor to invest and reinvest
       any surplus money in the Executor's hands in every kind
       of property, real, personal, or mixed and every kind of
       investment, specifically including but not limited to
       interest bearing accounts, corporate obligations of every
       kind, preferred or common stocks, shares of investment
       trusts, investment companies, mutual funds, or common
       trust funds, including funds administered by the
       Executor, and mortgage participations, that persons of
       prudence, discretion, and intelligence acquire for their
       own account.
              No bequest provided for in this Will or in any
       codicil hereto shall bear interest if not paid or
       satisfied within any period prescribed by law.

             TENTH:
               I further authorize my Executor either to
       continue the operation of any business belonging to my
       estate for such time and in such manner as my Executor
       may deem advisable and for the best interests of my
       estate, or to sell or liquidate the business at such time
       and on such terms as my Executor may deem advisable and
       for the best interests of my estate.  Any such operation,
       sale, or liquidation by my Executor, in good faith, shall
       be at the risk of my estate and without liability on the
       part of my Executor for any resulting losses.

             ELEVENTH:
               I direct that all inheritance, estate, or other
       death taxes (excluding any additional tax imposed under
       Internal Revenue Code Section 2032A or any generation
       skipping transfer tax) that may by reason of my death be
       attributable to my probate estate or any portion of it,
       or to any property or transfers of property outside my
       probate estate, shall be paid by my Executor out of the
       residue of my estate disposed of by this Will, without
       adjustment among the residuary beneficiaries, and shall
       not be charged against or collected from any beneficiary
       of my probate estate, or from any transferee or
       beneficiary of any property outside my probate estate.

             TWELFTH:


       Page 2  Will of Matthew N. Donahue: January 16, 2000






               Except as otherwise provided in this Will, I have
       intentionally failed to provide herein for any of my
       heirs, and I specifically disinherit any person claiming
       to be my heir who is not provided for in this Will.  If
       any beneficiary under this Will in any manner, directly
       or indirectly, contests or attacks this Will or any of
       its provisions, any gift or other provision I have made
       to or for that person under this Will is revoked and
       shall be disposed of in the same manner provided herein
       as if that contesting beneficiary had predeceased me
       without issue.

             THIRTEENTH:
               As used in this Will, the term "issue" shall
       refer to lineal descendants of all degrees, and the terms
       "child," "children," and "issue" shall include adopted
       persons.  However, in no event shall any of these terms
       include any foster child or stepchild, regardless of the
       existence of a parent-and-child relationship between that
       person and myself.
       


               I subscribe my name to this Will on
       ________________, _________, at Scarsdale, the State of
       New York.




      
                                   _____________________________
                                    Matthew N. Donahue



               On the date written below, Matthew N. Donahue
       declared to us, the undersigned, that this instrument,
       consisting of these few pages including the page signed
       by us as witnesses, was his Will and requested us to act
       as witnesses to it.  He thereupon signed this Will in our
       presence, all of us being present at the same time.  We
       now, at his request, in his presence and in the presence
       of each other, subscribe our names as witnesses.
               Each states that the testator is not a minor and
       appears to be of sound mind and that we have no knowledge
       of any facts indicating that the foregoing instrument, or
       any part of it, was procured by duress, menace, fraud or
       undue influence.
               We, each for himself or herself, declare that
       each of us is over the age of majority, and that each of
       us is, and the others appear to be of sound mind.







       Page 3  Will of Matthew N. Donahue: January 16, 2000






               We, each for himself or herself, declare under
       penalty of perjury that the foregoing is true and correct
       and that this attestation and this declaration are
       executed on the ___________ day of
       _______________________, 20___ at Scarsdale, the State
       of New York.




       ________________________ residing at:
                                    ___________________________

                                    ___________________________


       ________________________ residing at:
                                    ___________________________

                                    ___________________________


       ________________________ residing at:
                                    ___________________________

                                    ___________________________
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