Exhibit 10.1

                          Executive Bonus Plan

         The Compensation and Nominating Committee of the Board of Directors of
R&B, Inc. (the "Company") has established an Executive Bonus Plan (the "Bonus
Plan") for its executive officers. The Bonus Plan has three components: (i) an
annual bonus, (ii) a three-year compounded growth bonus, and (iii) a
discretionary bonus. The annual bonus and the three-year compounded growth bonus
are each based on the Company's growth in pre-tax income subject to adjustment
for unusual items including all non-recurring items generally excluded from
Earnings Per Share and EBITDA by institutional investors or analysts when
evaluating the Company's performance, such as one time gains from asset sales,
litigation charges or recoveries and restructuring charges, but including normal
provisions for slow moving and obsolete inventory and accounts receivable.

         The amount of the annual bonus is equal to the executive officer's
eligible bonus amount, as set forth herein, multiplied by two times the
percentage annual growth in the Company's pre-tax income. The eligible bonus
amount for each of Richard N. Berman and Steven L. Berman is $520,000. The
eligible bonus amount for each of the other participating executive officers is
$280,000.

         The three-year compounded growth bonus component is based on the
Company's growth in pre-tax income over a three-year performance cycle. The
Bonus Plan provides for three three-year performance cycles: fiscal 2004 through
fiscal 2006, fiscal 2005 through fiscal 2007 and fiscal 2006 through 2008. After
the completion of a three-year cycle, the participating officers will each
receive a bonus payment of $50,000 if the Company's compounded three-year growth
in pre-tax income is between 5.0% and 10.0%, a payment of $100,000 if the
pre-tax income increase is between 10.0% and 15.0% and a payment of $150,000 if
the pre-tax income increase is greater than 15%. No compounded growth bonus will
be paid if the compounded three-year growth in pre-tax income is below 5.0%.
Awards pursuant to the three-year compounded growth component of the Bonus Plan
will commence beginning with the fiscal year ending December 30, 2006.

         Fifty percent of an executive officer's earned bonus pursuant to the
annual bonus component, the three-year compounded growth component and the
discretionary bonus component will be paid in the first quarter of the year
following the year in which the bonus was earned; the remaining fifty percent is
paid in four equal quarterly installments 180, 270, 360 and 450 days after the
fiscal year end. The executive officer must be employed on the scheduled date of
payment to receive that portion of the bonus.

         In addition, the Compensation and Nominating Committee has the
authority to award discretionary bonuses pursuant to the Bonus Plan to executive
officers based upon the executive officer's contribution, responsibility and
performance during the year.