EXHIBIT 99.3


                      REVLON CONSUMER PRODUCTS CORPORATION


                           OFFER FOR ALL OUTSTANDING
                       12% SENIOR SECURED NOTES DUE 2005
                                IN EXCHANGE FOR
                   12% SENIOR SECURED EXCHANGE NOTES DUE 2005
                        WHICH HAVE BEEN REGISTERED UNDER
                          THE SECURITIES ACT OF 1933,
                                  AS AMENDED


TO OUR CLIENTS:

     Enclosed for your consideration is a Prospectus, dated    , 2002 (the
"Prospectus"), and the related Letter of Transmittal (the "Letter of
Transmittal"), relating to the offer (the "Exchange Offer") of Revlon Consumer
Products Corporation (the "Company") to exchange its 12% Senior Secured
Exchange Notes due 2005, which have been registered under the Securities Act of
1933, as amended (the "Exchange Notes"), for its outstanding 12% Senior Secured
Notes due 2005 (the "Original Notes"), upon the terms and subject to the
conditions described in the Prospectus and the Letter of Transmittal. The
Exchange Offer is being made in order to satisfy certain obligations of the
Company contained in the Registration Agreement dated November 26, 2001, by and
among the Company, the Guarantors referred to therein and the initial
purchasers referred to therein.

     This material is being forwarded to you as the beneficial owner of the
Original Notes held by us for your account but not registered in your name. A
TENDER OF SUCH ORIGINAL NOTES MAY ONLY BE MADE BY US AS THE HOLDER OF RECORD
AND PURSUANT TO YOUR INSTRUCTIONS.

     Accordingly, we request instructions as to whether you wish us to tender
on your behalf the Original Notes held by us for your account, pursuant to the
terms and conditions set forth in the enclosed Prospectus and Letter of
Transmittal.

     Your instructions should be forwarded to us as promptly as possible in
order to permit us to tender the Original Notes on your behalf in accordance
with the provisions of the Exchange Offer. The Exchange Offer will expire at
5:00 P.M., New York City time, on    , 2002, unless extended by the Company.
Any Original Notes tendered pursuant to the Exchange Offer may be withdrawn at
any time before the Expiration Date.

     Your attention is directed to the following:

          1. The Exchange Offer is for any and all Original Notes.

          2. The Exchange Offer is subject to certain conditions set forth in
     the Prospectus in the section captioned "The Exchange Offer--Conditions to
     the Exchange Offer."

          3. Any transfer taxes incident to the transfer of Original Notes from
     the holder to the Company will be paid by the Company, except as otherwise
     provided in the Instructions in the Letter of Transmittal.

     The Exchange Offer expires at 5:00 P.M., New York City time, on    , 2002,
unless extended by the Company.

     If you wish to have us tender your Original Notes, please so instruct us
by completing, executing and returning to us the instruction form on the back
of this letter. THE LETTER OF TRANSMITTAL IS FURNISHED TO YOU FOR INFORMATION
ONLY AND MAY NOT BE USED DIRECTLY BY YOU TO TENDER ORIGINAL NOTES.



                         INSTRUCTIONS WITH RESPECT TO
                              THE EXCHANGE OFFER

     The undersigned acknowledge(s) receipt of your letter and the enclosed
material referred to therein relating to the Exchange Offer made by Revlon
Consumer Products Corporation with respect to its Original Notes.

     This will instruct you to tender the Original Notes held by you for the
account of the undersigned, upon and subject to the terms and conditions set
forth in the Prospectus and the related Letter of Transmittal.

     The undersigned expressly agrees to be bound by the enclosed Letter of
Transmittal and that such Letter of Transmittal may be enforced against the
undersigned.

   Please tender the Original Notes held by you for my account as indicated
below:

          12% Senior Secured Notes due 2005 $_____ (Aggregate Principal Amount
          of Original Notes)

          [ ] Please do not tender any Original Notes held by you for my
              account.

          Dated: ________, 2002

Signature(s):
             -------------------------------------------------------------------

Print Name(s) here:
                   -------------------------------------------------------------

Print Address(es):
                  --------------------------------------------------------------

Area Code and Telephone Number(s):
                                  ----------------------------------------------

Tax Identification or Social Security Number(s):
                                                --------------------------------

     None of the Original Notes held by us for your account will be tendered
unless we receive written instructions from you to do so. Unless a specific
contrary instruction is given in the space provided, your signature(s) hereon
shall constitute an instruction to us to tender all the Original Notes held by
us for your account.


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