EXHIBIT 10.44

October 3, 2003

Hans Koppen
EVP IM/President Asia-Pacific

Dear Hans:

As we  previously  discussed,  at the  October  14,  2003  meeting  of the Human
Resources Committee of the Board of Directors,  I will seek approval to increase
your award payment under the 2001 Executive  Retention Plan from $1.7 million to
$2.5 million.

If approved by the  Committee,  you will receive  payment of this award provided
you are employed by Ingram  Micro Inc.,  or one of its  Affiliates,  on March 1,
2006 and have been continuously employed by Ingram Micro Inc., or one or more of
its Affiliates throughout such period.

In addition,  I will ask the Committee to approve an  acceleration of this award
payment  if you  have not been  appointed  to the  position  of  Executive  Vice
President and President, Ingram Micro Europe on or before January 1, 2005.

If the  above  confirms  your  understanding  of our  agreement  and it is  your
intention  to stay with  Ingram  Micro Inc.  and not resign from the company for
"Good Reason" on or before  December 7, 2003,  please sign where indicated below
and return to me.

I have also  included a summary of benefits for your review,  which you would be
eligible to receive under the 2000  Executive  Retention  Agreement,  should you
resign for "Good Reason" prior to December 7, 2003.

The Board and I appreciate the many  contributions  you have made to the Company
and look forward to your continuing contributions in the years ahead.

Best regards,

Kent B. Foster
Chairman & Chief Executive Officer

Agreed:
________________________________________________________________________________
Hans Koppen                                                          Date
Executive VP & President, Asia Pacific