July 8,1997

PRIVATE AND CONFIDENTIAL

Mr. Edward D. Miller
7 Sunset Lane
Garden City, New York   11530

Dear Ed:

On behalf of the Boards of Directors of The Equitable Companies Incorporated and
The Equitable  Life Assurance  Society of the United  States,  I am delighted to
extend this offer to succeed me as President  and Chief  Executive  Officer with
your  election to take place at our board  meetings on July 17, 1997.  You would
also be elected to the boards at that meeting.

Your base salary as President and Chief  Executive  Officer for the remainder of
1997,  1998 and  1999  will be at a level  of  $800,000  per  annum  payable  in
approximately equal periodic installments.  We will also pay you a sign on bonus
of  $1,500,000,  of which  $500,000 will be paid to you upon joining the Company
and the balance of $1,000,000  will be paid in February  1998. In addition,  for
services in 1998 we will pay you a bonus of  $2,700,000  in February  1999.  You
will  receive your base salary and bonus  payments for the years 1997,  1998 and
1999,  provided that before the receipt of any payment your  employment  has not
been terminated by reason of death, disability or voluntary resignation,  or for
Cause. As used in this paragraph,  "Cause" means (i) your willful failure (other
than due to physical or mental illness) to perform  substantially your duties as
an employee after reasonable  notice to you of such failure,  (ii) your engaging
in serious misconduct that is injurious to the Company or any of its affiliates,
(iii) your having been convicted of, or entered a plea of nolo  contendere to, a
crime that  constitutes a felony or (iv) your breach of any written  covenant or
agreement  with  the  Company  or any  of its  affiliates  not to  disclose  any
information pertaining to the Company or any of its affiliates.  In the event of
your  termination  of  employment by reason of death or  disability,  a pro rata
amount of your bonus  payments  will be paid based on the  portion of the period
covered by the bonus for which you remained in active service.

In  addition,  you  will  also  be a  participant  in our  Short-Term  Incentive
Compensation  Plan  for  Senior  Officers.  The  amounts  of  your  sign  on and
additional  bonuses will be taken into account in determining  the amounts to be
paid to you under the Short-Term Incentive Compensation Plan for 1997 and 1998.

You will also  participate in The Equitable  Companies 1997 Stock Incentive Plan
(the "Stock Plan") and you will receive a grant of 300,000 stock options as soon
as possible after joining the Company and an additional  100,000 options in both
September 1998 and September  1999.  These options will have a ten year term and
will vest over a three year period at the rate of one-third  each year.  If your
employment  is  terminated  by the  Company  other  than for Cause as defined in
Section 2.1(f) of the Stock Plan, the options granted prior to termination  will
fully  vest  and may be  exercised  at any  time  prior  to the  earlier  of the
expiration of the term of the options or within five years following termination
of employment.  In becoming an employee of the Company,  you will not thereby be
entering into a written covenant or agreement not to compete with the Company or
any of its affiliates for purposes of the  application of Section  2.1(f)(iv) of
the Stock Plan.

In addition you will  participate  in our long-term  incentive  program which is
under  review at this  time.  We expect the  program  to  provide  for an annual
benefit which is targeted at 80% of base salary to be paid in a  combination  of
performance  shares  and  options.  In  lieu  of  participating  in a  long-term
incentive  program prior to 1998, you will receive a cash payment of $250,000 in
early 1998.

You will also be  included  in all  benefit  plans for  senior  officers  of the
Company,  including  those  providing  health,  retirement,  disability and life
insurance benefits.  We will also make available to you a car and driver as well
as secretarial support of your choice allowing you to carry out your business in
an efficient manner.


Ed,  I  believe  this  covers  the  important  points  that we  have  previously
discussed.  The Boards and I are enthusiastic over the prospect of your becoming
our new Chief Executive  Officer.  We look forward to your favorable response as
soon as possible.  If you are in agreement  with the above terms and  conditions
would you kindly sign the letter and return it to my attention.

Sincerely,


/s/Joseph J. Melone
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Joseph  J. Melone
President and Chief Executive Officer

ACCEPTED:


/s/Edward D. Miller
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Edward D. Miller