Exhibit 99.3

                         BURNS PHILP CAPITAL PTY LIMITED
                         BURNS PHILP CAPITAL (U.S.) INC.

                                OFFER TO EXCHANGE
                                      THEIR
               10-3/4% SERIES B SENIOR SUBORDINATED NOTES DUE 2011
                            FOR ANY AND ALL OF THEIR
                   10-3/4% SENIOR SUBORDINATED NOTES DUE 2011

          UNCONDITIONALLY GUARANTEED ON A SENIOR SUBORDINATED BASIS BY
                         BURNS, PHILP & COMPANY LIMITED
                         AND CERTAIN OF ITS SUBSIDIARIES

To Brokers, Dealers, Commercial
Banks, Trust Companies and
Other Nominees:

            We are enclosing herewith an offer by Burns Philp Capital Pty
Limited, a company incorporated under the laws of Australia (the "Australian
Company") and Burns Philp Capital (U.S.) Inc., a company incorporated under the
laws of Delaware (the "U.S. Company," together with the Australian Company, the
"Companies"), to exchange their 10-3/4% Series B Senior Subordinated Notes due
2011 (the "Exchange Notes") for any and all of their outstanding 10-3/4% Senior
Subordinated Notes due 2011 (the "Old Notes"), upon the terms and subject to the
conditions set forth in the accompanying Prospectus, dated ____, 2003 (the
"Prospectus"), and related Letter of Transmittal (which together with the
Prospectus constitutes the "Exchange Offer").

            The Exchange Offer provides a procedure for holders to tender the
Old Notes by means of guaranteed delivery. See the discussion in the Prospectus
under "The Exchange Offer -- Procedures for Tendering."

            The Exchange Offer will expire at 5:00 p.m., New York City time, on
____, 2003, unless extended (the "Expiration Date"). Tendered Old Notes may be
withdrawn at any time prior to 5:00 p.m., New York City time, on the Expiration
Date.

            Based on an interpretation by the staff of the Securities and
Exchange Commission, Exchange Notes issued pursuant to the Exchange Offer in
exchange for Old Notes may be offered for resale, resold and otherwise
transferred by holders thereof (other than any such holder which is an
"affiliate" of the Companies or the guarantors within the meaning of Rule 405
under the Securities Act or a "broker" or "dealer" registered under the
Securities Exchange Act of 1934, as amended) without compliance with the
registration and prospectus delivery provisions of the Securities Act provided
that such Exchange Notes are acquired in the ordinary course of such holders'
business and such holders have no arrangement or understanding with any person
to participate in the distribution of such Exchange Notes. Also, if such holder
is a broker-dealer that acquired Old Notes as a result of market-making or
trading activities, the holder must deliver the Prospectus in connection with
any resale of such Exchange Notes. See the discussion in the Prospectus under
"The Exchange Offer -- Purpose and Effect of the Exchange Offer."

            The Exchange Offer is not conditioned on any minimum principal
amount of Old Notes being tendered.

            Notwithstanding any other term of the Exchange Offer, the Companies
will not be required to accept for exchange Exchange Notes for any Old Notes not
theretofore accepted for exchange and may terminate or amend the Exchange Offer
as provided herein before the acceptance of such Old Notes, if any of the
conditions described in the Prospectus under "The Exchange Offer -- Terms of the
Exchange Offer" exist.

            The Companies reserve the right not to accept tendered Old Notes
from any tendering holder if the Companies determine, in their sole and absolute
discretion, that such acceptance could result in a violation of applicable
securities laws.


                                      -1-

            For your information and for forwarding to your clients for whom you
hold Old Notes registered in your name or in the name of your nominee, we are
enclosing the following documents:

            A Prospectus dated ___, 2003.

            A Letter of Transmittal for your use and for the information of your
clients.

            A printed form of letter which may be sent to your clients for whose
accounts you hold Old Notes registered in your name or in the name of your
nominee, with space provided for obtaining such clients' instructions with
regard to the Exchange Offer.

            Guidelines for Certification of Taxpayer Identification Number on
Substitute Form W-9 of the Internal Revenue Service (included in Letter of
Transmittal).

WE URGE YOU TO CONTACT YOUR CLIENTS AS PROMPTLY AS POSSIBLE.

            Any inquiries you may have with respect to the Exchange Offer may be
addressed to, and additional copies of the enclosed materials may be obtained
from the Exchange Agent at the following telephone number: (213) 614-3349.

                                   Very truly yours,

                                   BURNS PHILP CAPITAL PTY LIMITED
                                   BURNS PHILP CAPITAL (U.S.) INC.

NOTHING CONTAINED HEREIN OR IN THE ENCLOSED DOCUMENTS SHALL CONSTITUTE YOU AS
THE AGENT OF THE COMPANIES, OR EITHER OF THEM, THE EXCHANGE AGENT OR ANY OTHER
PERSON OR AUTHORIZE YOU OR ANY OTHER PERSON TO USE ANY DOCUMENT OR MAKE ANY
STATEMENT ON BEHALF OF ANY OF THEM IN CONNECTION WITH THE EXCHANGE OFFER OTHER
THAN THE DOCUMENTS ENCLOSED HEREWITH AND THE STATEMENTS CONTAINED THEREIN.


                                      -2-