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                                EXHIBIT 10.14

                             SUMMARY DESCRIPTION
                                      OF
                         WESTERN DIGITAL CORPORATION
                    MANAGEMENT INCENTIVE COMPENSATION PLAN

Pursuant to this plan (which is reviewed and approved annually), officers and
certain other key employees above a designated grade level are eligible to
receive cash bonuses based on specified performance goals in the areas of
profitability, linearity of shipments and quality.  For fiscal 1995, executive
officers can earn bonuses of up to 100% of their base pay (up to 140% for the
Chief Executive Officer).  Payouts are keyed to a sliding scale based on
predetermined target levels for the applicable performance goal.  The aggregate
of all payments made under this plan are not to exceed ten percent of pretax
operating profit for the applicable fiscal year.