[Vision Sciences logo] EXHIBIT 10.1 July 18, 1997 Mr. James A. Tracy 44 Gammons Road Newton, MA 02168 Dear Jim: I am pleased to offer you employment with Vision-Sciences ("the Company"), pursuant to the following terms and conditions: Title: Vice President of Finance, Chief Financial Officer, and Corporate Controller Salary: $90,000 per annum, payable in accordance with the Company's normal payroll schedules. Effective Date: July 21, 1997 Benefits: You will be entitled to participate in the Company's standard benefits package, including health insurance and the Company's 401K plan. Vacation: You will be eligible for vacation in accordance with the Company's standard vacation policy. Options: You will receive a grant of stock options for 50,000 shares of the common stock of Vision-Sciences, Inc. at an exercise price equal to the price as of the close of business today with vesting as follows: - - 12,500 shares vesting on July 21, 1998 - - 12,500 shares vesting on July 21, 1999 - - 12,500 shares vesting on July 21, 2000 - - 12,500 shares vesting on July 21, 2001 In the event that Vision-Sciences is merged into or acquired by another entity, all options shall vest immediately. All other provisions of the Vision-Sciences 1990 Stock Option Plan shall apply to this grant. Mr. James A. Tracy July 18, 1997 Page 2 Termination: Your employment may be terminated by the Company for cause and by either party upon 90 days written notice. In the event the Company terminates other than for cause, it will provide a lump sum severance payment equal to three month's salary upon termination and will maintain all benefits for a period of three months from termination. Yours truly, /s/ Katsumi Oneda Katsumi Oneda President/CEO/Chairman Accepted: /s/ James T. Tracy Date: 7/18/97 - ------------------------------ ------------------------ James A. Tracy