Exhibit 10.A

* = THE MATERIAL HAS BEEN OMITTED PURSUANT TO A REQUEST FOR CONFIDENTIAL 
TREATMENT AND SUCH MATERIAL HAS BEEN FILED SEPARATELY WITH THE SECURITIES AND 
EXCHANGE COMMISSION

                                                                 GATEWAY 2000

                                                            610 Gateway Drive
                                                                P.O. Box 2000
                                              North Sioux City, SD 57049-2000
                                                          Phone: 605-232-2000
                                                      Toll Free: 800-846-2000
                                                            Fax: 605-232-2023

December 22nd, 1997

Bob Spaner
Boston Acoustics
300 Jubilee Dr.
Peabody, MA 01960

Dear Mr. Spaner:

This Letter of Agreement ("LOA") will confirm the understanding and intent of 
Boston Acoustics, Inc. ("BA") and Gateway 2000, Inc., and its subsidiaries 
and affiliates ("Gateway"), to enter into an Agreement for the provision of 
services and products by BA to Gateway worldwide. The Agreement will be 
established under terms and conditions to be set forth in a signed definitive 
written agreement dated March 17th, 1997.

Gateway hereby agrees to commit to purchase, worldwide, the following number 
of systems during the timeframes as set forth below:

     * for the life of the product - 14-18 months
     Up to * in * costs

This commitment is in no way inclusive of the number of systems Gateway may 
purchase.

This commitment is conditional upon the following:

     1.  Receipt of * speakers for delivery to Gateway's customers, based 
         upon the * schedule, no later than May 1st, 1998. The parties 
         understand that Gateway expects to receive product for sale prior
         to these dates.

     2.  The agreed upon cost by both parties for the:
         * as follows:
         December - all products shipped to GW2K*.
         January cost - $*
         February cost - $*
         March cost - $*
         April cost - $*
         *:
         $* US, Net *

     3.  Gateway's specification, support for Redbook audio, DVD, and all 
         testing (compatibility, regulatory, etc.) and product schedule
          being met.

     4.  GW2K is now responsible for *.

    


     5.  Acceptance and compliance with Definitive Agreement, once executed.


BA and Gateway acknowledge, that while this LOA sets forth their intentions, 
this LOA does not contain all masters upon which agreement must be reached in 
order to proceed.

All information exchanged to date and hereafter between the parties is 
proprietary to the party submitting the information and shall be held in the 
strictest confidence between the parties.

Please indicate your acceptance of and agreement to this Letter of Agreement 
by signing below.

Sincerely,



Dave Russell
Director

ACCEPTED AND AGREED                          ACCEPTED AND AGREED

Boston Acoustics                             Gateway 2000, Inc.

By:   /s/ Andrew G. Kotsatos                 By:  /s/ Dave Russell
   -------------------------------              ------------------------------
Name:  Andrew G. Kotsatos                    Name:  Dave Russell
Title: CEO                                   Title: Director
Date:  12/23/97                              Date: 12/22/97