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<SEC-DOCUMENT>0000930413-02-000457.txt : 20020414
<SEC-HEADER>0000930413-02-000457.hdr.sgml : 20020414
ACCESSION NUMBER:		0000930413-02-000457
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		10
CONFORMED PERIOD OF REPORT:	20011231
FILED AS OF DATE:		20020221

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EMCOR GROUP INC
		CENTRAL INDEX KEY:			0000105634
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRICAL WORK [1731]
		IRS NUMBER:				112125338
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-08267
		FILM NUMBER:		02554795

	BUSINESS ADDRESS:	
		STREET 1:		101 MERRITT SEVEN CORPORATE PK
		STREET 2:		7TH FLOOR
		CITY:			NORWALK
		STATE:			CT
		ZIP:			06851
		BUSINESS PHONE:		2038497800

	MAIL ADDRESS:	
		STREET 1:		101 MERRITT SEVEN CORPORATE PARK
		STREET 2:		7TH FLOOR
		CITY:			NORWALK
		STATE:			CT
		ZIP:			06851

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	JWP INC/DE/
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WELSBACH CORP
		DATE OF NAME CHANGE:	19761119

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	JAMAICA WATER PROPERTIES INC
		DATE OF NAME CHANGE:	19860518
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-K
<SEQUENCE>1
<FILENAME>c23256_10-k.txt
<DESCRIPTION>CURRENT REPORT
<TEXT>


================================================================================
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                                    FORM 10-K
                                   ----------
                  ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(D)
                     OF THE SECURITIES EXCHANGE ACT OF 1934
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2001        COMMISSION FILE NUMBER 0-2315

                                EMCOR GROUP, INC.
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)

               DELAWARE                                        11-2125338
     (STATE OR OTHER JURISDICTION OF                         (I.R.S. EMPLOYER
     INCORPORATION OR ORGANIZATION)                       IDENTIFICATION NUMBER)

    101 MERRITT SEVEN CORPORATE PARK                            06851-1060
          NORWALK, CONNECTICUT                                  (ZIP CODE)
(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)

               REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE
                                 (203) 849-7800

           SECURITIES REGISTERED PURSUANT TO SECTION 12(B) OF THE ACT:
                     COMMON STOCK, PAR VALUE $.01 PER SHARE
                              (Title of each class)

           SECURITIES REGISTERED PURSUANT TO SECTION 12(G) OF THE ACT:
                                      NONE

       Indicate by check mark whether the  Registrant  (1) has filed all reports
required to be filed by Section 13 or 15 (d) of the  Securities  Exchange Act of
1934  during  the  preceding  12 months  (or for such  shorter  period  that the
Registrant  was required to file such  reports) and (2) has been subject to such
filing requirements for the past 90 days. Yes [X] No [_]

       Indicate by check mark if disclosure of  delinquent  filings  pursuant to
Item 405 Regulation S-K is not contained herein,  and will not be contained,  to
the best of Registrant's knowledge, in Part III of this Form 10-K to be filed as
an amendment hereto. [_]

       Indicate by check mark whether the Registrant has filed all documents and
reports  required  to be  filed by  Section  12,  13 or 15(d) of the  Securities
Exchange Act of 1934 subsequent to the  distribution of securities  under a plan
confirmed by a court. Yes [X] No [_]


       The  aggregate  market  value of the  Registrant's  voting  stock held by
non-affiliates  of  the  Registrant  on  December  31,  2001  was  approximately
$670,000,000.

       Number of shares of Common Stock  outstanding as of the close of business
on February 19, 2002: 14,822,084 shares.


================================================================================

<PAGE>


                                TABLE OF CONTENTS
                                                                            PAGE
                                     PART I

Item 1.   Business

            General .........................................................  1

            The Business ....................................................  1

            Competition .....................................................  4

            Employees .......................................................  4

            Backlog .........................................................  4

Item 2.   Properties ........................................................  5

Item 3.   Legal Proceedings .................................................  7

Item 4.   Submission of Matters to a Vote of Security Holders ...............  7

                                     PART II

Item 5.   Market for the Registrant's Common Equity and Related
          Stockholder Matters ...............................................  9

Item 6.   Selected Financial Data ........................................... 10

Item 7.   Management's Discussion and Analysis of Results of Operations
          and Financial Condition ........................................... 11

Item 8.   Financial Statements and Supplementary Data ....................... 17

Item 9.   Changes in and Disagreements with Accountants on Accounting
          and Financial Disclosure .......................................... 39

                                    PART III

Item 10.  Directors and Executive Officers of the Registrant ................ 39

Item 11.  Executive Compensation ............................................ 39

Item 12.  Security Ownership of Certain Beneficial Owners and Management .... 39

Item 13.  Certain Relationships and Related Transactions .................... 39

                                     PART IV

Item 14.  Exhibits, Financial Statement Schedules and Reports on Form 8-K ... 40

<PAGE>
                                     PART I

ITEM 1. BUSINESS

GENERAL


     EMCOR Group, Inc. ("EMCOR") is one of the largest mechanical and electrical
construction  and facilities  services firms in the United States,  Canada,  the
United Kingdom and in the world.  In 2001,  EMCOR had revenues of more than $3.4
billion.  EMCOR provides  services to a broad range of  commercial,  industrial,
utility,  and  institutional   customers  through   approximately  51  principal
operating  subsidiaries,  joint  ventures  and a  majority-owned  interest  in a
limited  liability  company.  EMCOR has offices in 30 states and the District of
Columbia  in the  United  States,  eight  provinces  in Canada  and ten  primary
locations in the United Kingdom.  In the United Arab Emirates,  Saudi Arabia and
South  Africa,  EMCOR  carries  on  business  through  joint  ventures.  EMCOR's
executive  offices are located at 101 Merritt  Seven  Corporate  Park,  Norwalk,
Connecticut  06851-1060,  and its  telephone  number at those  offices  is (203)
849-7800.


     EMCOR  specializes  in the  design,  integration,  installation,  start-up,
operation and maintenance of:

     o  Systems for generation and distribution of electrical power;

     o  Lighting systems;

     o  Low-voltage systems,  such as fire alarm,  security,  communications and
        process control systems;

     o  Voice and data communications systems;

     o  Heating,  ventilation,  air  conditioning,  refrigeration and clean-room
        process ventilation systems; and

     o  Plumbing, process and high-purity piping systems.

     EMCOR also provides  services needed to support the operation of customers'
facilities,  which services are not related to customers' construction programs.
These  services,  frequently  referred to as facilities  services,  include site
based operations and maintenance,  mobile  maintenance and service,  consulting,
program  development  and  management  for energy  systems,  and  maintenance of
facilities.  Facilities  services  are  provided to a wide range of  commercial,
industrial, utility and institutional facilities, including those at which EMCOR
provided  construction  services and others at which construction  services were
provided by other contractors. EMCOR's varied facilities services are frequently
combined  to provide  integrated  service  packages  which  include  mechanical,
electrical and other services.

     EMCOR  provides  mechanical  and  electrical   construction   services  and
facilities   services  directly  to  corporations,   municipalities   and  other
governmental  entities,  owners/developers  and  tenants of  buildings.  It also
provides these services  indirectly by acting as a subcontractor to construction
managers,  general  contractors,  systems  suppliers  and other  subcontractors.
Worldwide, EMCOR employs approximately 20,000 people.

     EMCOR's  revenues  are derived  from many  different  customers in numerous
industries  which have operations in several  different  geographical  areas. Of
EMCOR's 2001 revenues, approximately 80% were generated in the United States and
approximately 20% were generated internationally.  In 2001, approximately 46% of
revenues were derived from new  construction  projects,  while the remaining 54%
were derived from  renovation  and retrofit of  customers'  existing  facilities
(38%) and facilities services operations (16%) (the renovation and retrofit work
and facilities  services  operations are sometimes referred to by stock analysts
as "MRR" or  maintenance,  repair and  replacement  and by industry  analysts as
maintenance,  repair and operation or "MRO").  For the period 1998 through 2001,
revenues  and  EBITDA  (earnings  before  interest,   taxes,   depreciation  and
amortization)  grew  at  compound  annual  growth  rates  of  15.7%  and  30.8%,
respectively.

     On February 11, 2002,  EMCOR entered into an agreement with Comfort Systems
USA,  Inc.   ("Comfort   Systems")  to  acquire  nineteen  of  Comfort  Systems'
subsidiaries.  The companies to be acquired had 2001  revenues of  approximately
$650 million and employ  approximately  3,800 technical and service employees in
11 states.  These  companies,  which are  predominantly  in the  Midwest and New
Jersey,  are active in the installation  and maintenance of mechanical  systems,
including the design and  installation of process and fire  protection  systems,
and  provide  services  to a wide  variety  of  industries,  including  the food
processing, pharmaceutical and manufacturing/distribution sectors.

THE BUSINESS

     The broad  scope of  EMCOR's  operations  are more  particularly  described
below.

MECHANICAL AND ELECTRICAL CONSTRUCTION SERVICES AND FACILITIES SERVICES

     EMCOR believes that the mechanical and electrical construction services and
facilities  services business is highly  fragmented,  consisting of thousands of
small companies across the United States and around the world. Because EMCOR has
total  assets,  annual  revenues,  net worth,  access to bank  credit and surety
bonding, and expertise significantly greater than most of its competitors, EMCOR
believes

                                       1
<PAGE>


it has a  significant  competitive  advantage.  The  mechanical  and  electrical
construction  services  industry  has a higher  growth  rate  than  the  overall
construction industry, due principally to the increase in content and complexity
of mechanical  and electrical  systems in all types of projects.  This increased
content and  complexity  is, in part,  a result of the expanded use of computers
and more technologically  advanced voice and data communications,  lighting, and
environmental  control  systems in all types of  facilities.  For these reasons,
buildings of all types consume more electricity per square foot than in the past
and thus need more  extensive  electrical  distribution  systems.  In  addition,
advanced voice and data communication  systems require more sophisticated  power
supplies  and  extensive  low voltage and  fiber-optic  communications  cabling.
Moreover, the need for greater environmental controls within a building, such as
the heightened need for climate control to maintain  extensive  computer systems
at optimal  temperatures,  and the growing demand for  environmental  control in
individual  spaces,  have created expanded  opportunities for the mechanical and
electrical construction services and facilities services businesses.

     Mechanical  and  electrical  construction  services  primarily  involve the
design,  integration,   installation  and  start-up  of:  (1)  systems  for  the
generation  and  distribution  of  electrical  power,  including  power  cables,
conduits, distribution panels, transformers,  generators,  uninterruptible power
supply  systems and related  switch gear and  controls;  (2)  lighting  systems,
including fixtures and controls; (3) low-voltage systems,  including fire alarm,
security,  and  process  control  systems;  (4)  voice  and data  communications
systems,  including  fiber-optic  and low voltage copper  cabling;  (5) heating,
ventilation, air conditioning,  refrigeration and clean-room process ventilation
systems and (6) plumbing, process and high-purity piping systems.


     Mechanical and electrical  construction services generally fall into one of
two  categories:  (1) large  installation  projects with contracts  often in the
multi-million   dollar  range  that  involve   construction  of  industrial  and
commercial  buildings  and  institutional  and public  works  facilities  or the
fit-out of large blocks of space  within  commercial  buildings  and (2) smaller
installation projects typically involving fit-out, renovation and retrofit work.


     EMCOR's  mechanical  and  electrical   construction   services   operations
accounted for 84% of its 2001 revenues,  of which  approximately 52% of revenues
was related to new construction and  approximately 48% was related to renovation
and retrofit  projects.  EMCOR provides  mechanical and electrical  construction
services for both large and small  installation  and  renovation  projects.  Its
largest  projects  include  those (1) for  institutional  use (such as water and
wastewater treatment facilities, hospitals, correctional facilities, schools and
research   laboratories);   (2)  for  industrial  use  (such  as  pharmaceutical
factories,  steel, pulp and paper mills, chemical,  automotive and semiconductor
plants, and oil refineries);  (3) for  transportation  systems (such as airports
and transit  systems);  (4) for commercial use (such as office  buildings,  data
centers,  hotels, casinos,  convention centers, sports stadiums,  shopping malls
and resorts) and (5) for power generation and power management projects. EMCOR's
largest projects,  typically in excess of $10.0 million,  are usually multi-year
projects and range in size up to, and  occasionally in excess of, $50.0 million.
These projects represented about 21% of EMCOR's  construction  services revenues
in 2001.


     EMCOR's projects of less than $10.0 million accounted for approximately 79%
of 2001 construction  services revenues.  These projects are typically completed
in less than a year. They usually involve mechanical and electrical construction
services when an end-user or owner undertakes  construction or modification of a
facility to  accommodate  a specific  use.  These  projects  frequently  require
mechanical and electrical  systems to meet special needs such as redundant power
supply  systems,  special  environmental  controls and  high-purity air systems,
sophisticated  electrical  and  mechanical  systems for data centers,  including
those  associated  with  internet  service  providers and  electronic  commerce,
trading  floors  in  financial  services  businesses,  new  production  lines in
manufacturing plants and office arrangements in existing office buildings. These
types of projects are not usually  dependent upon the new  construction  market.
Demand  for them is often  prompted  by the  expiration  of  leases,  changes in
technology  or changes in the  customer's  plant or office  layout in the normal
course of a customer's business.

     EMCOR  performs its services  pursuant to  contracts  with owners,  such as
corporations,   municipalities   and  other   governmental   entities,   general
contractors,   systems  suppliers,   construction  managers,  developers,  other
subcontractors  and tenants of commercial  properties.  Institutional and public
works  projects  are  frequently   long-term,   complex  projects  that  require
significant technical and management skills and the financial strength to, among
other things,  obtain bid and performance  bonds, which are often a condition to
bidding for, and award of these projects.

     EMCOR  also  installs  and  maintains  street,  highway,  bridge and tunnel
lighting,  traffic signals,  computerized traffic control systems and signal and
communication systems for mass transit systems in several metropolitan areas. In
addition,  in the United States, EMCOR manufactures and installs sheet metal air
handling  systems for both its own  mechanical  construction  operations and for
unrelated  mechanical  contractors.   EMCOR  also  maintains  welding  and  pipe
fabrication shops for some of its own mechanical operations.

     EMCOR also provides  customers with facility support services which are not
related to  construction  projects.  These services,  frequently  referred to as
facilities  services,  generated  approximately 16% of 2001 revenues.  Following
completion of construction  projects,  EMCOR has historically provided technical
support  services to many of its customers,  which has involved  maintenance and
service of mechanical and electrical systems. In addition,  EMCOR provides other
services to owners,  operators,  tenants and managers of all types of facilities
both on a contract  basis for a  specified  period of time and on an  individual
task order basis.

                                       2
<PAGE>


     Facilities  services  include  customer-based  operations and  maintenance,
mobile   maintenance   service,   small   modification  and  retrofit  projects,
consulting,   program   development   and  management  for  energy  systems  and
maintenance  activities.  These  services  are  provided  to  a  wide  range  of
commercial,  industrial and institutional  facilities,  including both those for
which EMCOR  provided  construction  services  and those for which  construction
services were provided by others. The services are frequently bundled to provide
integrated service packages and may include services in addition to EMCOR's core
mechanical and electrical services.

     EMCOR  has  experienced  an  expansion  in the  demand  for its  facilities
services which it believes is driven by customers' downsizing programs and their
focus on their own core  competencies,  the increasing  technical  complexity of
their  facilities  and their  mechanical,  electrical,  voice and data and other
systems,  and the need for increased  reliability,  especially in mechanical and
electrical  systems.  These  trends have led to  outsourcing  and  privatization
programs  whereby  customers  in both the  private  and public  sectors  seek to
contract out those activities that support but are not directly  involved in the
customer's  business.

     In the early 1990's, the market for facilities services grew rapidly in the
United  Kingdom as a result of government  initiatives.  EMCOR's  United Kingdom
subsidiary  expanded its traditional  technical  service business in response to
these  opportunities and established a dedicated unit to focus on the facilities
services  business.  This unit  currently  provides a full  range of  facilities
services to public and private sector  customers  under  multi-year  agreements,
including  maintaining  British  Airways'  facilities  at  Heathrow  and Gatwick
Airports,  GlaxoSmithKline  research  laboratories,  the Department of Trade and
Industry  offices  in  London,  and the  Jubilee  Line  Extension  of the London
Underground.  In the United Kingdom,  EMCOR also provides facilities services at
several  manufacturing  plants for British  Aerospace.  In addition,  the United
Kingdom operations provide on-call and mobile service support on a task-order or
contract basis,  small renovation  project work, data  communications,  security
system installation, and maintenance services.


     EMCOR, by virtue of its construction and facilities services expertise,  is
involved  with private  finance  initiatives  ("PFIs")  sponsored by the British
government. The PFIs, which involve governmental bodies responsible, among other
things,  for the  national  healthcare  system,  social  security,  air  traffic
control,  schools,  and hospitals,  seek to transfer ownership and management of
United  Kingdom   government   facilities,   including   office   buildings  and
institutional buildings, to groups of financial institutions, consulting service
organizations,  and others, which competitively bid for PFI contracts. EMCOR has
been  awarded  several  contracts  by such  groups  to  provide  mechanical  and
electrical  services,  grounds  maintenance  and other  ancillary  services  for
periods  typically  ranging from 5 to 35 years at buildings  which were formerly
owned  and  managed  by  government  bodies  and  privatized  as part of the PFI
program.  EMCOR  has  built on its  United  Kingdom  experience  to  market  its
facilities  services  business to international  markets and currently  provides
facilities  services  through a joint  venture  to  several  companies  in South
Africa.


     In 1997, EMCOR  established a subsidiary to expand its facilities  services
operations in North America patterned on its United Kingdom business.  This unit
has  built  on  existing  mechanical  and  electrical   services   capabilities,
facilities services activities at existing facilities services subsidiaries, and
EMCOR's client  relationships in order to expand the scope of services currently
offered  and to develop  packages  of  services  for  customers  on a  regional,
national and global basis.  The facilities  services  operations  have also used
acquisitions  to expand  services  offered.  In  addition,  management  also has
targeted  growth  in  facilities   services   opportunities   arising  from  the
deregulation of the electric utility industry, deregulation and expansion of the
telecommunications  industry and the REIT-driven consolidation of the commercial
real estate industry.

     In April 2000,  EMCOR and CB Richard  Ellis Inc., a nationwide  real estate
management  company,  created a limited  liability  company in which EMCOR has a
majority interest.  Facilities  services include the operation,  maintenance and
supervision of building systems including heating,  air conditioning,  plumbing,
lighting, ventilating, electrical control and energy management systems.

     The  deregulation of, and increased  competition in, the utility  industry,
along with  government  mandates  calling  for  reduced  energy  consumption  by
government entities,  have led to renewed focus on energy costs and conservation
measures.  These measures  typically include energy  assessments and engineering
studies,  retrofit  construction to implement energy savings  measures,  and the
long-term  operation  and  maintenance  of  energy  savings  measures  to ensure
continued  performance.  Various  subsidiaries  of EMCOR  participate  in energy
savings  programs,  and EMCOR  believes it has the ability to be a single source
provider of construction and facilities  services required for energy assessment
and design,  installation,  and  operations  and  maintenance  of energy savings
measures.

     EMCOR has also responded to opportunities in the rapidly changing  electric
power generation market. Some of the projects awarded during 2001 included:  (1)
fast-track electrical construction of eleven 40 megawatt peaking service turbine
generators at seven  locations in New York City and Long Island for the New York
Power Authority;  (2) return to service of a 2,200 megawatt  nuclear  generating
station in Pickering,  Ontario and (3)  mechanical  installation  at a new 1,048
megawatt natural gas-fired combined cycle power plant in McKittrick, California.
In  addition,  EMCOR  continues to support its clients on the demand side of the
energy market by constructing new cogeneration and central power plants, as well
as planning and implementing energy management programs.


<PAGE>


     EMCOR has also been  successful in obtaining  contract awards in the public
infrastructure  markets  in 2001.  Some  examples  of major  awards in this area
include: (1) total mechanical  installation for the 40,000 seat open-air stadium
for the  University  of  Connecticut  in Hartford;  (2) expansion of the central
chiller plant at the Miami,  Florida  International  Airport which  includes the
construction of a 59,000 square foot 10 story facility that will add 16,390 tons
of cooling  capacity;  (3) electrical work for the north runway  improvements at
the

                                       3
<PAGE>



Miami  International  Airport;  (4) mechanical  installation  at a new 11 story,
300,000  square  foot  research  center for  Harvard  Medical  School in Boston,
Massachusetts;  (5) electrical  installation  at a 30 million gallon  wastewater
treatment facility in Detroit,  Michigan and (6) electrical  installation on the
"T-Rex" light rail and highway  expansion  project on  Interstates 25 and 225 in
Denver, Colorado.

     The deregulation and expansion of the telecommunications  industry have led
to  a  rapid   expansion  of  installed   infrastructure,   including   wireless
communication  systems and long distance networks,  much of which has been built
by companies that do not have existing maintenance  operations and which seek to
contract out such  services.  EMCOR has provided  construction  services for the
infrastructure  of  telecommunications  companies  and  facilities  services  to
support their operations.  In this industry,  EMCOR has installed and maintained
equipment for suppliers such as Lucent,  Nortel,  and Siemens,  and has provided
construction  and maintenance  services to local service  providers and to users
who maintain their own systems.

     EMCOR offers facilities services to customers on single-task and multi-task
basis  depending on a customer's  needs,  under either  short-term or multi-year
agreements.  Services include mobile services dispatched from EMCOR's locations,
as well as site based  operations  and  maintenance  service which often require
that its  employees be  permanently  assigned to customer  premises  twenty-four
hours per day.


     EMCOR  believes  mechanical  and  electrical   construction   services  and
facilities  services  activities  are  complementary,  permitting  it  to  offer
customers  a  comprehensive  package  of  services.  The  ability  to offer both
construction and facilities services should enhance EMCOR's competitive position
with customers.  Furthermore,  EMCOR's facilities services operations tend to be
less cyclical than its construction  operations because facilities  services are
more  responsive to the needs of an industry's  operations  requirements  rather
than its construction requirements.

COMPETITION

     EMCOR believes that the mechanical  and  electrical  construction  services
business is highly  fragmented and  competitive.  A majority of EMCOR's revenues
are derived from projects requiring  competitive bids; however, an invitation to
bid is  often  conditioned  upon  prior  experience,  technical  capability  and
financial strength. EMCOR competes with national,  regional and local companies,
many of which are  small,  owner-operated  entities  that  operate  in a limited
geographic area. There are few public companies focused on providing  mechanical
and  electrical  construction  services,  although  in the last five  years more
public  national and regional firms have been  established.  EMCOR is one of the
largest  providers of mechanical  and  electrical  construction  services in the
United  States,  Canada,  the United  Kingdom  and in the world.  In the future,
significant  competition may be encountered  from public utilities and companies
attempting  to  consolidate  mechanical  and  electrical  construction  services
companies.  Competitive  factors in the mechanical  and electrical  construction
services  business  include:  (1) the  availability of qualified and/or licensed
personnel; (2) reputation for integrity and quality; (3) safety record; (4) cost
structure;  (5) relationships with customers;  (6) geographic diversity; (7) the
ability to control project costs; (8) experience in specialized markets; (9) the
ability to obtain surety bonding; (10) adequate working capital; and (11) access
to bank credit.

     While the facilities services business is also highly fragmented,  a number
of large corporations such as Johnson Controls, Inc. and Fluor Corp. are engaged
in this field, and there are other companies  seeking to consolidate  facilities
services businesses. EMCOR's facilities services operations are well established
in the United  Kingdom  and are being  developed  through  the growth of EMCOR's
existing  operations  in the United  States,  including  its  limited  liability
company owned jointly with CB Richard Ellis Inc.

EMPLOYEES

     EMCOR presently employs  approximately 20,000 people,  approximately 75% of
whom are  represented  by various  unions  pursuant to more than 225  collective
bargaining agreements between EMCOR's individual  subsidiaries and local unions.
EMCOR  believes that its employee  relations are generally  good.  None of these
collective bargaining agreements are nationwide or regional in scope.

BACKLOG


     EMCOR had backlog as of December 31, 2001 of  approximately  $2.4  billion,
compared  with  backlog of  approximately  $1.8 billion as of December 31, 2000.
Backlog  includes   facilities  services  revenues  to  be  derived  during  the
immediately  succeeding 12 months pursuant to then existing  contracts.  Backlog
increased by $0.6 billion as of December 31, 2001 compared to December 31, 2000.
Backlog  attributable  to United States  construction  and  facilities  services
increased  approximately  $0.4 billion as of December 31, 2001 when  compared to
December  31,  2000,  and  backlog  attributable  to Canada and  United  Kingdom
construction and facilities services increased  approximately $0.2 billion as of
December  31,  2001 when  compared  to  December  31,  2000.  For the year ended
December 31, 2001, EMCOR had approximately $3.42 billion in revenues compared to
more than $3.46 billion in revenues for the year ended December 31, 2000.


                                       4
<PAGE>


ITEM 2. PROPERTIES

     The operations of EMCOR are conducted  primarily in leased properties.  The
following table lists major facilities, both leased and owned:

                                                                LEASE
                                                             EXPIRATION
                                               APPROXIMATE  DATE, UNLESS
                                               SQUARE FEET      OWNED
                                                ---------   ------------
          CORPORATE HEADQUARTERS
          101 Merritt Seven Corporate Park
          Norwalk, Connecticut ................   20,805    4/7/05

          OPERATING FACILITIES
          1200 North Sickles Drive
          Tempe, Arizona ......................   29,000    Owned

          4050 Cotton Center Boulevard
          Phoenix, Arizona ....................    9,704    2/28/06

          1000 N. Kraemer Place
          Anaheim, California .................   20,228    6/30/02

          4520 California Avenue
          Bakersfield, California .............   12,682    8/31/05

          3208 Landco Drive
          Bakersfield, California .............   49,875    6/30/02

          1166 Fesler Street
          El Cajun, California ................   42,760    8/31/10

          25601 Clawiter Road
          Hayward, California .................   34,800    6/30/03

          24041 Amador Street
          Hayward, California .................   40,000    10/31/11

          5 Vanderbilt
          Irvine, California ..................   18,000    7/31/04

          4462 Corporate Center Drive
          Los Alamitos, California ............   57,863    7/31/06

          4464 Alvarado Canyon Road
          San Diego, California ...............   40,000    10/31/07

          825 Howe Road
          Martinez, California ................  109,800    12/31/02

          414 Brannan Street
          San Francisco, California ...........   10,283    3/31/03

          9505 and 9525 Chesapeake Drive
          San Diego, California ...............   25,124    12/31/06

          4405 and 4420 Race Street
          Denver, Colorado ....................   17,704    9/30/11

          345 Sheridan Boulevard
          Lakewood, Colorado ..................   63,000    Owned

          367 and 377 Research Parkway
          Meriden, Connecticut ................   27,700    7/31/04 and 6/30/04

          1781 N.W. North River Drive
          Miami, Florida ......................   11,285    Owned

          5801 Miami Lakes Drive
          Miami Lakes, Florida ................   10,000    5/31/03

          3145 Northwoods Parkway
          Norcross, Georgia ...................   25,808    1/31/06

                                       5
<PAGE>


                                                                        LEASE
                                                                     EXPIRATION
                                                       APPROXIMATE  DATE, UNLESS
                                                       SQUARE FEET      OWNED
                                                        ---------   ------------
          2100 South York Road
          Oak Brook, Illinois ........................    87,700      5/31/08

          2655 Garfield Road
          Highland, Indiana ..........................    45,816      6/30/06

          300 Walnut Street
          Owensboro, Kentucky ........................    20,600      1/07/04

          4530 Hollins Ferry Road
          Baltimore, Maryland ........................    26,792      Owned

          306 Northern Avenue
          Boston, Massachusetts ......................    47,456      6/30/05

          70-70D Hawes Way
          Stoughton, Massachusetts ...................    24,400      12/31/05

          22925-22931 Industrial Drive West
          St. Clair Shores, Michigan .................    19,000      4/30/05

          1743 Maplelawn
          Troy, Michigan .............................    22,000      4/30/06

          6060 Hix Road
          Westland, Michigan .........................    23,000      12/31/03

          3555 W. Oquendo Road
          Las Vegas, Nevada ..........................    90,000      11/30/03

          6325 South Valley Boulevard
          Las Vegas, Nevada ..........................    23,190      12/31/04

          6754 W. Washington Avenue
          Pleasantville, New Jersey ..................    45,400      1/14/03

          26 West Street
          Brooklyn, New York .........................    15,000      Owned

          111-01 and 109-15 14th Avenue
          College Point, New York ....................    82,000      2/28/11

          301 and 305 Suburban Avenue
          Deer Park, New York ........................    33,535      3/31/05

          111 West 19th Street
          New York, New York .........................    26,885      5/31/03

          Two Penn Plaza
          New York, New York .........................    57,200      2/01/06

          4906 Barrow Avenue
          Cincinnati, Ohio ...........................    16,300      9/30/03

          4914 Ridge Avenue
          Cincinnati, Ohio ...........................     8,100      9/30/03

          2300-2310 International Street
          Columbus, Ohio .............................    25,500      10/31/05

          5550 Airline Drive
          Houston, Texas .............................    78,483      12/31/09

          515 Norwood Road
          Houston, Texas .............................    26,676      12/31/09

          1574 South West Temple
          Salt Lake City, Utah .......................    64,170      12/31/06

          2925-2941 Space Road
          Richmond, Virginia .........................    26,000      8/19/03

          22930 Shaw Road
          Dulles, Virginia ...........................    32,600      7/31/06

                                       6
<PAGE>


                                                                        LEASE
                                                                     EXPIRATION
                                                       APPROXIMATE  DATE, UNLESS
                                                       SQUARE FEET      OWNED
                                                        ---------   ------------
          109-D Executive Drive
          Dulles, Virginia ...........................    19,000      8/31/04

          1 Thameside Centre
          Kew Bridge Road
          Kew Bridge, Middlesex, United Kingdom ......    14,000      12/22/12

          86 Talbot Road
          Old Trafford, Manchester, United Kingdom ...    24,300      12/24/06

          2116 Logan Avenue
          Winnipeg, Manitoba, Canada .................    19,800      Owned

          3455 Landmark Boulevard
          Burlington, Ontario, Canada ................    16,100      Owned

     EMCOR  believes  that all of its  property,  plant and  equipment  are well
maintained,  in good operating condition and suitable for the purposes for which
they are used.

     See  Note  K  to  the  consolidated  financial  statements  for  additional
information  regarding  lease costs.  EMCOR  utilizes  substantially  all of its
leased facilities and believes there will be no difficulty either in negotiating
the renewal of its real property leases as they expire or in finding alternative
space, if necessary.

ITEM 3. LEGAL PROCEEDINGS

     In  February  1995,  as part of an  investigation  by the New  York  County
District  Attorney's  office into the business  affairs of a general  contractor
that did business with EMCOR's subsidiary,  Forest Electric Corp. ("Forest"),  a
search  warrant was executed at Forest's  executive  offices.  On July 12, 2000,
Forest was served with a Subpoena  Duces Tecum to produce  certain  documents as
part of a  broader  investigation  by the New York  County  District  Attorney's
office  into  illegal  business  practices  in the New  York  City  construction
industry.  Forest has been informed by the New York County  District  Attorney's
office that it and  certain of its  officers  are targets of the  investigation.
Forest has  produced  documents  in  response  to the  subpoena  and  intends to
cooperate  fully  with  the  District  Attorney's  office  investigation  as  it
proceeds.

     On July 31,  1998 a  former  employee  of a  subsidiary  of  EMCOR  filed a
class-action  complaint on behalf of the  participants  in two employee  benefit
plans  sponsored  by EMCOR  against  EMCOR and other  defendants  for  breach of
fiduciary  duty under the Employee  Retirement  Income  Security Act. All of the
claims relate to alleged acts or omissions  which occurred during the period May
1991 to December 1994.  The principal  allegations of the complaint are that the
defendants  breached their fiduciary duties by causing the plans to purchase and
hold stock of EMCOR when it was then known as JWP Inc.  and when the  defendants
knew or  should  have  known it was  imprudent  to do so.  The  action  has been
settled, subject to court approval. The amount to be paid by EMCOR in connection
with the proposed settlement will not be material.


     In December 2001, the Company's Canadian subsidiary Comstock Canada Limited
("Comstock")  commenced  an action  against  Atomic  Energy  of  Canada  Limited
("AECL") claiming  approximately Cdn. $6.0 million in connection with Comstock's
work on two medical  isotope  nuclear  reactors  and  associated  work at AECL's
facility at Chalk  River,  Ontario.  Comstock's  claim is for  holdback,  unpaid
change  requests,  loss of productivity  and extended  duration costs.  AECL has
filed a defense denying Comstock's claim and counterclaimed against Comstock for
Cdn. $47.0 million  claiming  substantial  deficiencies in Comstock's work which
are alleged to have resulted in the need to replace a portion of Comstock's work
and  installed  materials  and the need to reinstall  various  components of the
reactor  systems.  These  deficiencies  are alleged to have caused a significant
delay in AECL's ability to obtain the necessary  certifications for operation of
the systems.  To date, there has been no document  exchange or discovery in this
litigation.  The Company  believes it has good and  meritorious  defenses to the
AECL counterclaim.

     Substantial  settlements or damage judgements  arising out of these matters
could have a material adverse effect on EMCOR's business,  operating results and
financial condition.

     In addition to the above,  EMCOR is involved in other legal proceedings and
claims  asserted by and against EMCOR,  which have arisen in the ordinary course
of business.  EMCOR believes it has a number of valid defenses to these actions,
and EMCOR  intends  to  vigorously  defend or assert  these  claims and does not
believe that a significant liability will result.  However, EMCOR cannot predict
the  outcome  thereof  or the  impact  that an  adverse  result  of the  matters
discussed  above  will  have upon  EMCOR's  financial  position  or  results  of
operations.

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS


     None

                                       7
<PAGE>


                      EXECUTIVE OFFICERS OF THE REGISTRANT

     FRANK T.  MACINNIS,  Age 55;  Chairman  of the Board  and  Chief  Executive
Officer of the Company  since April 1994 and President of the Company from April
1994 to April  1997.  From  April 1990 to April  1994,  Mr.  MacInnis  served as
President  and Chief  Executive  Officer,  and from August 1990 to April 1994 as
Chairman  of the  Board,  of  Comstock  Group,  Inc.,  a  nationwide  electrical
contracting  company.  From 1986 to April  1990,  Mr.  MacInnis  was Senior Vice
President and Chief Financial Officer of Comstock Group, Inc. In addition,  from
1986 to April 1994, Mr.  MacInnis was also  President of Spie Group Inc.,  which
had  interests  in Comstock  Group,  Inc.,  Spie  Construction  Inc., a Canadian
pipeline construction company, and Spie Horizontal Drilling Inc., a U.S. company
engaged  in  underground   drilling  for  the   installation  of  pipelines  and
communications cable.

     JEFFREY M. LEVY,  Age 49;  President  of the  Company  since April 1997 and
Chief  Operating  Officer of the Company since  February  1994,  Executive  Vice
President of the Company from November 1994 to April 1997, Senior Vice President
of the Company from  December 1993 to November  1994.  From May 1992 to December
1993,  Mr.  Levy was  President  and Chief  Executive  Officer of the  Company's
subsidiary EMCOR Mechanical/Electrical Services (East) Inc. From January 1991 to
May 1992,  Mr. Levy  served as  Executive  Vice  President  and Chief  Operating
Officer  of  Lehrer  McGovern  Bovis,   Inc.,  a  construction   management  and
construction company.

     SHELDON I. CAMMAKER,  Age 62;  Executive Vice President and General Counsel
of the Company since September 1987 and Secretary of the Company since May 1997.
Prior to September  1987, Mr. Cammaker was a senior partner of the New York City
law firm of Botein, Hays, & Sklar.

     LEICLE E. CHESSER,  Age 55;  Executive Vice  President and Chief  Financial
Officer of the Company since May 1994.  From April 1990 to May 1994, Mr. Chesser
served as  Executive  Vice  President  and Chief  Financial  Officer of Comstock
Group,  Inc.,  and from 1986 to May 1994,  Mr.  Chesser was also  Executive Vice
President and Chief Financial Officer of Spie Group, Inc.

     R. KEVIN MATZ,  Age 43; Vice  President  and Treasurer of the Company since
April 1996 and Staff Vice  President  - Financial  Services of the Company  from
March 1993 to April 1996.  From March 1991 to March 1993, Mr. Matz was Treasurer
of Sprague Technologies Inc., a manufacturer of electronic components.

     MARK A. POMPA,  Age 37; Vice  President and Controller of the Company since
September 1994.

                                       8
<PAGE>


                                     PART II

ITEM 5. MARKET FOR THE REGISTRANT'S COMMON EQUITY AND RELATED STOCKHOLDER
        MATTERS


     MARKET INFORMATION.  On November  16,  2000,  EMCOR's  common  stock  began
trading on the New York Stock  Exchange  under the symbol  "EME".  Prior to that
time, EMCOR's common stock had been traded on the Nasdaq National Market tier of
the Nasdaq Stock Market.


     The  following  table sets  forth high and low sales  prices for the common
stock for the  periods  indicated  as  reported  by the Nasdaq  National  Market
through  November 15, 2000,  and  thereafter,  as reported by the New York Stock
Exchange:


          2001                                       HIGH       LOW
          ----                                      ------    -------
          First Quarter .........................   $31.42    $23.75
          Second Quarter ........................   $45.98    $29.87
          Third Quarter .........................   $45.20    $30.60
          Fourth Quarter ........................   $49.14    $31.74

          2000                                       HIGH       LOW
          ----                                      ------    -------
          First Quarter .........................   $24.25    $17.50
          Second Quarter ........................   $24.75    $17.75
          Third Quarter .........................   $28.13    $22.25
          Fourth Quarter (through November 15) ..   $26.25    $22.75
          Fourth Quarter (commencing November 16)   $26.00    $23.00

     HOLDERS.  As of February 15, 2002,  there were 138  shareholders  of record
and, as of that date, EMCOR estimates there were approximately  3,800 beneficial
owners holding stock in nominee or "street" name.


     DIVIDENDS.  EMCOR did not pay  dividends on its common stock during 2001 or
2000, and it does not anticipate  that it will pay dividends on its common stock
in the  foreseeable  future.  EMCOR's working capital credit facility limits the
payment of dividends on its common stock.

                                       9
<PAGE>


ITEM 6. SELECTED FINANCIAL DATA (IN THOUSANDS, EXCEPT PER SHARE DATA)

     The  following  selected  financial  data has  been  derived  from  audited
financial  statements  and should be read in conjunction  with the  consolidated
financial  statements,  the related notes thereto and the report of  independent
public  accountants  thereon,  included  elsewhere  in  this  Form  10-K  and in
previously filed annual reports on Form 10-K of EMCOR.

<TABLE>
<CAPTION>
INCOME STATEMENT DATA                                                         YEARS ENDED DECEMBER 31,
                                                          ---------------------------------------------------------------
                                                             2001         2000         1999         1998          1997
                                                          ----------   ----------   ----------   ----------    ----------
<S>                                                       <C>          <C>          <C>          <C>            <C>
Revenues ..............................................   $3,419,854   $3,460,204   $2,893,962   $2,210,374    $1,950,868
Gross profit ..........................................      391,823      357,817      295,907      223,287       182,183
Operating income ......................................       88,682       78,925       58,091       37,224        27,414
Income before extraordinary items .....................       50,012       40,089       27,821       17,092         8,581
Extraordinary items--loss on early
  extinguishment of debt, net of income taxes .........           --           --           --       (4,777)       (1,004)
                                                          ----------   ----------   ----------   ----------    ----------
Net income ............................................   $   50,012   $   40,089   $   27,821   $   12,315    $    7,577
                                                          ----------   ----------   ----------   ----------    ----------
Basic earnings per share:
Income before extraordinary items .....................   $     3.86   $     3.84   $     2.86   $     1.67    $     0.90
Extraordinary items--loss on early
  extinguishment of debt, net of income taxes .........           --           --           --        (0.47)        (0.11)
                                                          ----------   ----------   ----------   ----------    ----------
Basic earnings per share ..............................   $     3.86   $     3.84   $     2.86   $     1.20    $     0.79
                                                          ==========   ==========   ==========   ==========    ==========
Diluted earnings per share:
Income before extraordinary items .....................   $     3.40   $     2.95   $     2.21   $     1.46    $     0.84
Extraordinary items--loss on early
  extinguishment of debt, net of income taxes .........           --           --           --        (0.35)        (0.10)
                                                          ----------   ----------   ----------   ----------    ----------
Diluted earnings per share ............................   $     3.40   $     2.95   $     2.21   $     1.11    $     0.74
                                                          ==========   ==========   ==========   ==========    ==========

                                                          ---------------------------------------------------------------
BALANCE SHEET DATA                                                              AS OF DECEMBER 31,
                                                          ---------------------------------------------------------------
                                                             2001         2000         1999          1998         1997
                                                          ----------   ----------   ----------    ---------    ----------
Stockholders' equity (a) ..............................   $  421,933   $  233,503   $  170,249     $119,816      $ 95,323
Total assets ..........................................   $1,349,664   $1,261,864   $1,052,246     $801,002      $660,654
Goodwill ..............................................   $   56,011   $   67,625   $   68,009     $ 22,745      $    927
Notes payable .........................................   $      573           --   $    1,150     $  8,314            --
Borrowings under working capital credit lines .........           --           --           --           --      $  9,497
Other long-term debt, including current maturities ....   $      973   $  116,056   $  116,534     $116,086      $ 62,657
Capital lease obligations .............................   $      249   $      573   $      554     $    837      $  1,482
</TABLE>

- ----------
(a)  No cash  dividends  on EMCOR's  common stock have been paid during the past
     five years.

                                       10
<PAGE>


ITEM 7.  MANAGEMENT'S  DISCUSSION  AND  ANALYSIS  OF RESULTS OF  OPERATIONS  AND
         FINANCIAL CONDITION

HIGHLIGHTS

     Revenues for the year ended December 31, 2001 were $3.42 billion,  compared
to $3.46  billion and $2.89  billion for the years ended  December  31, 2000 and
1999,  respectively.  Net income was $50.0 million for 2001, an increase of $9.9
million,  or 24.7%,  from $40.1 million for 2000. For 1999, net income was $27.8
million. Diluted earnings per share on net income were $3.40 per share for 2001,
compared to $2.95 per share for 2000 and $2.21 per share for 1999.

OPERATING SEGMENTS

     EMCOR's  business  consists of the  following  operating  segments:  United
States electrical construction and facilities services, United States mechanical
construction  and  facilities  services,  United States other  services,  Canada
construction and facilities services, United Kingdom construction and facilities
services and Other  international  construction  and  facilities  services.  The
segments (i) United States other services primarily  represents those operations
which principally  provide energy consulting,  maintenance,  office and facility
management,  and  central  energy  systems  monitoring  services  and (ii) Other
international construction and facilities services represents EMCOR's operations
outside of the United States,  Canada,  and the United Kingdom,  primarily South
Africa,  the  Middle  East  and  Europe,   performing  electrical  construction,
mechanical construction and facilities services.

RESULTS OF OPERATIONS


     EMCOR's  significant  accounting  policies  are  described in Note B to the
consolidated  financial  statements  included in Item 8 of this Form 10-K. EMCOR
believes  its most  critical  accounting  policy  is  revenue  recognition  from
long-term contracts for which EMCOR uses the percentage-of-completion  method of
accounting.  Percentage of completion  accounting  is the  prescribed  method of
accounting  for long-term  contracts in accordance  with  accounting  principles
generally  accepted  in the United  States and  accordingly  the method used for
revenue  recognition  within  EMCOR's  industry.   Percentage-of-completion   is
measured  principally  by the  percentage  of  costs  incurred  to date for each
contract to the estimated  total costs for each contract at completion.  Certain
of     EMCOR's     electrical     contracting     business     units     measure
percentage-of-completion  by the  percentage of labor costs incurred to date for
each contract to the estimated  total labor costs for such contract.  Provisions
for estimated  losses on  uncompleted  contracts are made in the period in which
such losses are determined.  Application of percentage-of-completion  accounting
results in the recognition of costs and estimated earnings in excess of billings
on uncompleted  contracts  within the  consolidated  balance  sheets.  Costs and
estimated earnings in excess of billings on uncompleted  contracts  reflected on
the consolidated balance sheets arise when revenues have been recognized but the
amounts  cannot be billed  under the terms of the  contracts.  Such  amounts are
recoverable  from  customers  upon various  measures of  performance,  including
achievement of certain  milestones,  completion of specified units or completion
of the  contract.  Costs  and  estimated  earnings  in  excess  of  billings  on
uncompleted  contracts also includes amounts EMCOR seeks or will seek to collect
from  customers  or others for errors or changes in contract  specifications  or
design,  contract  change  orders in dispute or  unapproved as to both scope and
price, or other  customer-related  causes of unanticipated  additional  contract
costs.  Such amounts are  recorded at estimated  net  realizable  value.  Due to
uncertainties     inherent     within     estimates     employed     to    apply
percentage-of-completion  accounting,  it is  possible  that  estimates  will be
revised as project work  progresses.  Application  of  percentage  of completion
accounting  requires that the impact of those  revised  estimates be reported in
the consolidated financial statements prospectively.


REVENUES


     Revenues  for the year ended  December  31,  2001  decreased  1.2% to $3.42
billion,  compared to $3.46  billion of  revenues  for 2000.  The $40.3  million
decrease in revenues  for 2001  compared  to 2000 was  primarily  due to reduced
levels  of  fast-track  data  center  construction  in the  New  York,  Chicago,
Washington D. C. and California  markets, as well as a reduced level of activity
in the Las Vegas and Ohio markets and Canada.  The decrease was partially offset
by  growth  in  revenues   associated  with  energy   generation   projects  and
transportation  infrastructure  construction  on the west and  east  coasts  and
revenue growth from various  activities in the Boston area market.  Revenues for
2000 of $3.46  billion  represented  a 19.7%  increase  over  revenues  of $2.89
billion for 1999. The $566.2  million  increase in revenues for 2000 compared to
1999 was attributable to (1) revenue growth from EMCOR's  operations  (excluding
revenues of Building  Technology  Engineers  of North  America,  LLC  ("BTENA"),
EMCOR's  joint  venture with CB Richard Ellis Inc.,  and 1999  acquisitions)  of
$420.2  million,  and to (2)  revenues  from BTENA and 1999  acquisitions  which
approximated $146.0 million in incremental revenues during 2000.


     The following table presents EMCOR's revenues by operating  segment and the
approximate  percentage of total revenues for the years ended December 31, 2001,
2000 and 1999 (in millions, except for percentages):

<PAGE>

<TABLE>
<CAPTION>
                                                                                    % OF                  % OF                 % OF
                                                                          2001      TOTAL       2000      TOTAL        1999    TOTAL
                                                                        --------    -----     --------    -----     --------   -----
<S>                                                                     <C>           <C>     <C>           <C>     <C>          <C>
Revenues:
United States electrical construction and facilities services .......   $1,334.7      39%     $1,350.7      39%     $  993.1     34%
United States mechanical construction and facilities services .......    1,202.1      35%      1,262.1      36%      1,067.1     37%
United States other services ........................................      209.7       6%        163.9       5%         82.8      3%
                                                                        --------              --------              --------
Total United States operations ......................................    2,746.5      80%      2,776.7      80%      2,143.0     74%
Canada construction and facilities services .........................      198.2       6%        237.0       7%        196.7      7%
United Kingdom construction and facilities services .................      463.6      14%        446.2      13%        553.7     19%
Other international construction and facilities services ............       11.6                   0.3                   0.6     --
                                                                        --------              --------              --------
Total worldwide operations ..........................................   $3,419.9     100%     $3,460.2     100%     $2,894.0    100%
                                                                        ========              ========              ========
</TABLE>


     Revenues for EMCOR's United States  electrical  construction and facilities
services segment for 2001 decreased by $16.0 million, or 1.2%, compared to 2000.
The decrease in revenues was due to reduced levels of fast-track data center and
commercial  construction  in  the  New  York,  Chicago,  Washington  D.  C.  and
California  markets,  as well as reduced levels of activity in the Las Vegas and
Ohio  markets.  The  decrease  was  partially  offset by  increases  in revenues
associated with energy generation and transportation infrastructure construction
markets  on the  west  and east  coasts  and  increased  revenues  from  various
activities in the Salt Lake City market. The $357.6 million, or 36.0%,  increase
in 2000 revenues compared to 1999, was attributable to both new construction and
renovation and retrofit jobs for commercial  construction and the  communication
infrastructure  and  technology  markets.   Partially  offsetting  this  overall
increase was a decrease in new construction  revenues from casino work, although
this was partially offset by increased  renovation and retrofit work at casinos.
Additionally,  industrial  construction related renovation and retrofit revenues
decreased principally due to industrial facilities not having as many shut-downs
in production to perform major maintenance during 2000.


     United States  mechanical  construction  and facilities  services  revenues
decreased  $60.0  million,  or 4.8%. The decrease in revenues was due to reduced
levels of fast-track data center construction, reduced levels of activity in the
Las Vegas and Denver  markets and planned  reductions  in  operations at EMCOR's
Poole & Kent subsidiary  operations in the North and South Carolina markets. The
decrease in rev-

                                       11
<PAGE>


enues  was  partially  offset  by  increased  revenues  associated  with  energy
generation  construction on the west and east coasts and increased revenues from
the Boston area market.  A $195.0  million,  or 18.3%,  increase in revenues for
2000 compared to 1999 was primarily  attributable to revenue growth from EMCOR's
operations  excluding  acquisitions.  Eastern and Western  United  States  based
operations  were the major  contributors  to the increase in revenues due to the
continued strong renovation market and new construction market in New York City,
Houston,  Connecticut,  Denver and California.  Revenues from 1999  acquisitions
contributed approximately $77.5 million of the increase.

     United States other services revenues, which include those operations which
principally  provide  energy  consulting,   maintenance,   office  and  facility
management,  and central energy system  monitoring  services  increased by $45.8
million,  or 27.9%,  for 2001  compared to 2000.  The  increase in revenues  was
primarily  attributable to an increase in building maintenance services provided
to customers. Revenues for 2000 increased by $81.1 million compared to 1999. The
primary  source of the increase in 2000 was revenues of $68.6 million from BTENA
and  companies  acquired  during 1999,  as well as  increases  from other United
States operations.

     Revenues of Canada  construction and facilities services decreased by $38.8
million,  or 16.4%,  for 2001 as  compared  to 2000  revenues.  The  decrease in
revenues  was  primarily  attributable  to project  start date delays in Eastern
Canada  and a  reduction  of  revenues  in  Western  Canada  due  to  timing  of
anticipated projects. The $40.3 million, or 20.5%, increase in revenues for 2000
compared  with 1999 was  attributable  to an increased  level of  activities  in
Eastern Canada, especially in the second half of 2000.

     United Kingdom  construction  and facilities  services  revenues  increased
$17.4 million,  or 3.9%, for 2001 compared to 2000 revenues  principally  due to
continued  growth in construction  and facilities  markets in the United Kingdom
during the first half of 2001. The $107.5  million,  or 19.4%,  decrease in 2000
revenues  compared with 1999 revenues was  principally  due to the completion of
the Jubilee Line project in London at the end of 1999.

     Revenues of the Other  international  construction and facilities  services
increased for 2001 to $11.6 million,  compared to $0.3 million for 2000 and $0.6
million for 1999.  Other  international  construction  and  facilities  services
primarily  consist of EMCOR's  operations  in the Middle East,  South Africa and
Europe.  The  increase in revenues  was due to projects  performed  in Europe by
EMCOR's new  technology  division.  The remainder of the work  performed in this
operating segment is accounted for under the equity method of accounting because
EMCOR has less than  majority  ownership in these foreign  joint  ventures,  and
accordingly,  revenues  attributable to such joint ventures are not reflected as
revenues in the consolidated financial statements. EMCOR continues to pursue new
business   selectively  in  these  markets;   however,   the   availability   of
opportunities  has been  significantly  reduced  as a result  of local  economic
factors, particularly in the Middle East.


COST OF SALES AND GROSS PROFIT


     The following table presents EMCOR's cost of sales, gross profit, and gross
profit as a percentage of revenues,  for the years ended December 2001, 2000 and
1999 (in millions, except for percentages):


                                                2001        2000         1999
                                              --------    --------     --------
Cost of sales ..............................  $3,028.0    $3,102.4     $2,598.1
Gross profit ...............................  $  391.8    $  357.8     $  295.9
Gross profit as a percentage of revenues ...      11.5%       10.3%        10.2%


     Gross profit  increased $34.0 million,  or 9.5%, for 2001 compared to 2000.
Gross  profit as a percentage  of revenues was 11.5% for 2001  compared to 10.3%
for 2000. The dollar increase in gross profit,  as well as the increase in gross
profit as a percentage of revenues,  were  primarily due to an increase in gross
profits  realized due to the type and location of  construction  and  facilities
services contracts  performed and continued  improvement in project  management.
Gross profit  increased $61.9 million,  or 20.9%, for 2000 compared to 1999, and
gross profit as a percentage of revenues  increased to 10.3% for the 2000 period
compared with 10.2% for 1999.  The increase in gross profit dollars from 1999 to
2000  was due to the  increase  in  revenues  of  EMCOR's  operations  excluding
acquisitions,  as well as gross  profit from  companies  acquired  in 1999.  The
increase in gross profit as a percentage  of revenues was  primarily a result of
an  increase  in gross  profits  on  projects  due to overall  favorable  market
conditions  partially  offset by losses on jobs in the South and North  Carolina
markets  undertaken by EMCOR's Poole & Kent subsidiary  prior to its acquisition
by EMCOR.

SELLING, GENERAL AND ADMINISTRATIVE EXPENSES

     The following table presents  EMCOR's selling,  general and  administrative
expenses,  and selling,  general and administrative  expenses as a percentage of
revenues,  for the years ended  December 31, 2001,  2000 and 1999 (in  millions,
except for percentages):


                                                    2001       2000       1999
                                                  -------    -------    -------
Selling, general and administrative expenses ...  $ 303.1    $ 278.9    $ 237.8
Selling, general and administrative expenses
  as a percentage of revenues ..................      8.9%       8.1%       8.2%
Selling, general and administrative expenses
  as a percentage of revenues, excluding
  amortization of goodwill .....................      8.7%       7.9%       8.1%


                                       12
<PAGE>



     Selling,  general and administrative  expenses increased $24.2 million,  or
8.7%, between 2001 and 2000. As a percentage of revenues, total selling, general
and  administrative  expenses  increased  to 8.9% in 2001 as compared to 8.1% in
2000. Selling,  general and administrative  expenses increased $41.1 million, or
17.3%,  between 2000 and 1999.  As a  percentage  of  revenues,  total  selling,
general and  administrative  expenses  decreased  to 8.1% in 2000 as compared to
8.2% in 1999.  The dollar  increase and increase in expenses as a percentage  of
revenues during 2001 compared to 2000 was primarily attributable to the type and
location of construction and facilities services contracts performed,  increased
variable  overhead  costs  associated  with  marketing and business  development
efforts and expansion of  information  technology  infrastructure  support.  The
dollar  increase in selling,  general and  administrative  expenses  for 2000 as
compared to 1999 was attributable to the increase in revenues and  corresponding
increases in variable selling,  general and administrative  expenses required to
support  the  increased  revenue  base,  incremental  fixed costs to support the
current growth in operations,  plus selling, general and administrative expenses
associated with BTENA and 1999  acquisitions.  The decrease in selling,  general
and administrative  expenses,  as a percentage of revenues for 2000, as compared
to 1999 was  primarily  due to the  leveraging  of fixed  costs  over  increased
revenues.

OPERATING INCOME


     The following table presents EMCOR's operating income, and operating income
as a percentage of segment revenues, for the years ended December 31, 2001, 2000
and 1999 (in millions, except for percentages):


<TABLE>
<CAPTION>
                                                                                        % OF               % OF              % OF
                                                                                       SEGMENT           SEGMENT           SEGMENT
                                                                               2001    REVENUES   2000   REVENUES   1999   REVENUES
                                                                              ------   --------   -----  --------   -----  --------
<S>                                                                           <C>         <C>     <C>       <C>     <C>      <C>
Operating income (loss):
  United States electrical construction and facilities services ...........   $ 75.3      5.6%    $58.6     4.3%    $38.5    3.9%
  United States mechanical construction and facilities services ...........     41.4      3.4%     35.9     2.8%     38.0    3.6%
  United States other services ............................................     (7.2)      --      (5.5)     --      (4.6)    --
                                                                              ------              -----             -----
  Total United States operations ..........................................    109.5      4.0%     89.0     3.2%     71.9    3.4%
  Canada construction and facilities services .............................      2.3      1.2%      5.2     2.2%      4.0    2.0%
  United Kingdom construction and facilities services .....................      7.2      1.6%      6.0     1.3%      3.2    0.6%
  Other international construction and facilities services ................     (1.2)      --       0.5      --      (0.3)    --
  Corporate administration ................................................    (29.1)      --     (21.8)     --     (20.7)    --
                                                                              ------              -----             -----
  Total worldwide operations ..............................................     88.7      2.6%     78.9     2.3%     58.1    2.0%
Other corporate items:
  Interest expense ........................................................     (4.8)              (9.7)            (10.5)
  Interest income .........................................................      5.6                2.4               2.1
                                                                              ------              -----             -----
  Income before taxes .....................................................   $ 89.5              $71.6             $49.7
                                                                              ======              =====             =====
</TABLE>

     Operating  income increased for the United States  electrical  construction
and  facilities  services  operations  for 2001  compared  to 2000.  The  dollar
increase in operating income for 2001 of $16.7 million, or 28.5%, as compared to
2000, and increase as a percentage of revenues,  was attributable to an increase
in activity associated with energy generation and transportation  infrastructure
construction  projects  on the west and east  coasts,  and  increased  operating
income from various  activities  in the Salt Lake City market.  This increase in
operating  income was  partially  offset by reduced  levels of  fast-track  data
center  construction  activity  in San  Francisco,  Washington  D. C. and Denver
markets and the  decrease  in  construction  activity  in the Las Vegas  market.
Operating  income for 2000 for the United  States  electrical  construction  and
facilities  services  operations  increased $20.1 million,  or 52.2%,  from 1999
levels.  The increase in operating income and operating  income, as a percentage
of revenues,  for 2000 versus 1999 was attributable to the continuing  favorable
market  conditions due to increased  renovation and retrofit projects as well as
new  construction  spending,  particularly  in the Eastern  and  Western  United
States.

     United States  mechanical  construction and facilities  services  operating
income increased $5.5 million for 2001, a 15.3% increase over 2000 amounts.  The
increase in dollars,  and as a percentage of revenues,  was primarily due to (i)
energy generation  construction activity on the west and east coasts,  partially
offset by a reduction of construction  activity in the Las Vegas market and (ii)
improved results at certain of EMCOR's Poole & Kent subsidiary  operations which
had  losses  in the prior  year.  Operating  income  for 2000  compared  to 1999
decreased $2.1 million,  or 5.5%,  and as a percentage of revenues  decreased to
2.8% from 3.6%,  primarily due to losses on jobs in the South and North Carolina
markets  undertaken by EMCOR's Poole & Kent subsidiary  prior to its acquisition
by EMCOR offsetting the increased operating income for most of the operations in
this segment.


     United States other services  operating  losses  increased $1.7 million for
2001 as compared to 2000  primarily due to costs  associated  with the continued
development of the consulting  operations and maintenance services activities of
EMCOR.  These  operating  losses for 2000  compared  to 1999  increased  by $0.9
million  also due to the  development  costs of the  consulting  operations  and
maintenance services.

     Canada  construction and facilities  services operating income decreased by
$2.9 million for 2001  compared to 2000  principally  due to project  start date
delays in Eastern  Canada for certain  projects  in backlog  and a reduction  of
revenues in Western Canada due to the timing of anticipated projects.  Operating
income as a percentage of revenues decreased to 1.2% in 2001 compared to 2.2% in
2000 also

                                       13
<PAGE>

due to the project start delays and the timing of anticipated projects. For 2000
compared to 1999,  operating income increased by $1.2 million principally due to
an increased  level of activities in Eastern  Canada.  The increase in operating
income as a percentage of revenues for 2000 of 2.2% compared to 2.0% in 1999 was
primarily due to the jobs performed in 2000 having higher gross profit margins.

     United  Kingdom  construction  and  facilities  services  operating  income
increased  by $1.2  million  for 2001  compared  to 2000.  The  improvement  was
primarily  attributable to growth in construction and facilities  markets in the
United  Kingdom  during  the  first  half of 2001.  For 2000,  operating  income
increased  by $2.8  million as compared to 1999.  This  increase  was  primarily
attributable  to the  commencement of new projects that resulted in higher gross
profits in 2000 than in previous years due to improved market conditions.

     Other  international  construction and facilities services operating losses
were $1.2 million for 2001 compared to operating  income of $0.5 million in 2000
and operating  losses of $0.3 million in 1999.  These  operating  losses in 2001
were  attributable  to project  losses  related to a Middle East joint  venture,
partially offset by operating income for projects in the new technology division
in Europe.  EMCOR  continues  to pursue new business  selectively  in the Middle
Eastern,  South  African and European  markets;  however,  the  availability  of
opportunities  has been  significantly  reduced  as a result  of local  economic
factors,  particularly in the Middle East. Therefore, the business activities in
this segment were not significant for 2000 and 1999.


     General  corporate  expenses  for 2001  increased by $7.3 million from 2000
levels,  and increased by $1.1 million  between 2000 and 1999. The increases are
attributable to increased  variable overhead costs associated with marketing and
business development efforts,  including transfer from subsidiary  operations to
corporate  administration of certain  individuals,  some of whom were previously
involved  in  subsidiary  operations,  to monitor  EMCOR's  overall  operations,
provide strategic direction and support future business activity.  Additionally,
operations  support  activities  such as information  technology  infrastructure
support have been expanded to meet the level of service expected by our clients.

     Interest  expense  decreased  by $4.9  million  for 2001  compared  to 2000
principally due to the conversion of EMCOR's $115.0 million of 5.75% Convertible
Subordinated  Notes into approximately 4.2 million shares of common stock in the
second  quarter of 2001.  Interest  expense  decreased  by $0.8  million in 2000
compared to 1999  primarily  due to reduced  borrowings  under  EMCOR's  working
capital credit facility.

     Interest  income  increased  by $3.2 million for 2001  compared  with 2000.
Interest  income  increased  by $0.3  million  for 2000  compared  to 1999.  The
increase in interest  income for 2001 compared to 2000 was due to increased cash
on hand in 2001, partially offset by lower interest rates.

LIQUIDITY AND CAPITAL RESOURCES

     On March 18, 1998, EMCOR sold, pursuant to an underwritten public offering,
$115.0 million principal amount of 5.75% Convertible  Subordinated Notes. During
the second  quarter of 2001,  EMCOR  called the 5.75%  Convertible  Subordinated
Notes for  redemption.  As a consequence,  all of the  Convertible  Subordinated
Notes were  converted  into  approximately  4.2 million  shares of EMCOR  common
stock.


     The  following  table  presents  EMCOR's  net cash  provided  by (used  in)
operating  activities,  investing  activities  and financing  activities for the
years ended December 31, 2001 and 2000 (in millions):

                                                              2001        2000
                                                            -------     -------
Net cash provided by operating activities ..............    $ 81.1      $ 91.4
Net cash used in investing activities ..................    $(31.2)     $(11.1)
Net cash provided by (used in) financing activities ....    $  2.2      $ (1.2)


     The  Company's  consolidated  cash balance  increased by $52.1 million from
$137.7  million at December 31, 2000 to $189.8 million at December 31, 2001. Net
cash provided by operating  activities for 2001 was $81.1 million, a decrease of
$10.3  million  from $91.4  million for 2000.  The cash  provided  by  operating
activities for 2001 was primarily due to increased net income, increased accrued
expenses  and  decreased  accounts  receivable,  partially  offset by  increased
contracts in progress,  net and decreased accounts payable. The cash provided by
the Provision in lieu of income taxes of $21.4 million for 2001,  will not recur
beginning  in 2002 as  EMCOR  has  substantially  used  the net  operating  loss
carryforwards  attributable to this item. Net cash used in investing  activities
for 2001 of $31.2  million  consisted  primarily  of $8.8  million for  earn-out
payments  pertaining  to historical  acquisitions,  net  disbursement  for other
investments  of $6.5  million and $17.9  million for the  purchase of  property,
plant and  equipment.  This  activity  compares  to net cash  used in  investing
activities  for 2000 of $16.7  million for the  purchase  of property  plant and
equipment,  $4.2  million for  payments for  acquisitions  and related  earn-out
agreements  offset by $7.0 million of proceeds from other  investments  and $2.8
million in proceeds  from the sale of assets.  Net cash  provided  by  financing
activities for 2001 of $2.2 million was primarily  attributable to proceeds from
the exercise of stock options.

     On December 22, 1998, EMCOR restated a June 19, 1996 credit  facility;  the
amended credit facility  provides EMCOR with a credit facility for borrowings of
up to $150.0 million. The amended credit facility,  which has an expiration date
of June 30, 2003, is guaranteed by certain direct and indirect  subsidiaries  of
EMCOR. The amended credit facility is secured by substantially all of the assets
of EMCOR and most of its  subsidiaries,  and it provides for borrowing  capacity
available in the form of revolving  loans and/or letters of credit.  The amended
credit  facility  contains  various  covenants,  including  among other  things,
maintenance of certain financial ratios and

                                       14
<PAGE>

significant  restrictions  with  respect to  cumulative  aggregate  payments for
dividends, common stock repurchases,  investments,  acquisitions,  indebtedness,
capital  expenditures,  and prepayments of  subordinated  debt, all as set forth
therein.  The  annual  facility  fee is 0.25% per  $1,000  of the  total  credit
facility.  The  revolving  loans bear  interest at (1) a rate which is the prime
commercial  lending rate announced by Harris Trust and Savings Bank from time to
time (4.75% at December  31, 2001) plus 0% to 0.5%,  based on certain  financial
tests or (2) at a LIBOR rate  (2.04% at  December  31,  2001) plus 1.25% to 2.0%
based on certain  financial  tests. The interest rates in effect at December 31,
2001 were 4.75% and 3.29%, respectively. Letters of credit fees issued under the
credit  facility  ranging from 0.5% to 2.0% are charged based on type of letters
of credit issued and certain  financial tests. As of December 31, 2001 and 2000,
EMCOR had  approximately  $20.5  million and $12.1  million of letters of credit
outstanding,  respectively. No revolving loans were outstanding under the credit
facility at December 31, 2001 or 2000.


     In December 2000, the Company's Canadian subsidiary,  Comstock Canada Ltd.,
renewed a credit agreement with a bank providing for an overdraft facility of up
to Cdn. $0.5 million.  The facility is secured by a standby letter of credit and
provides  for  interest at the bank's  prime rate (4.0% at December  31,  2001).
There were no borrowings outstanding under this credit agreement at December 31,
2001 or 2000.


     A subsidiary of EMCOR has guaranteed  indebtedness of a venture in which it
has a 40% interest; the other venture partner, Baltimore Gas and Electric, has a
60%  interest.  The venture  designs,  constructs,  owns,  operates,  leases and
maintains  facilities to produce  chilled water for sale to customers for use in
cooling.  These guarantees are not expected to have a material adverse effect on
EMCOR's financial position or results of operations.  Under one guarantee,  each
of the venturers is jointly and severally liable for the venture's $25.0 million
borrowing  due December  2031.  The other  guarantee is related to the venture's
$50.0 million  revolving  credit facility  expiring  September 2002, under which
EMCOR's subsidiary guaranteed 40% of the indebtedness.


     EMCOR believes that current cash balances and borrowing  capacity available
under  lines of  credit,  combined  with  cash  expected  to be  generated  from
operations,  will be sufficient to provide short-term and foreseeable  long-term
liquidity and meet expected capital expenditure requirements.


     The  primary  source of  liquidity  for EMCOR has been,  and is expected to
continue to be, cash generated by operating  activities.  EMCOR also maintains a
credit  facility that may be utilized,  among other things,  to meet  short-term
liquidity needs in the event that net cash generated by operating  activities is
insufficient,  or to enable EMCOR to seize opportunities to participate in joint
ventures  or to make  acquisitions  that  may  require  access  to cash on short
notice.

     Long-term  liquidity  requirements  can be expected to be met through  cash
generated  from  operating  activities,  the  credit  facility,  and the sale of
various secured or unsecured debt or equity  interests in the public and private
markets.  Based on its current credit rating and financial condition,  EMCOR can
reasonably  expect to be able to issue medium and long-term debt  instruments or
equity.  EMCOR's primary revenue risk factor continues to be the level of demand
for  non-residential  construction  services,  which  is in turn  influenced  by
macroeconomic trends including interest rates and governmental  economic policy.
In  order  to  provide  protection  against  demand  cycles  in  private  sector
construction services, EMCOR has increased its participation, and its backlog of
contracts,  in the public sector and in facilities  services.  Liquidity will be
impacted  in future  periods by EMCOR's  recent  agreement  to acquire  nineteen
subsidiaries  of  Comfort  Systems  USA,  Inc.  ("Comfort  Systems").   See  the
Subsequent   Event   disclosure   that  follows  in  this  item  for  additional
information.

CERTAIN INSURANCE MATTERS

     As of December 31, 2001, EMCOR was utilizing approximately $20.5 million of
letters of credit  obtained  under its credit  facility  as  collateral  for its
insurance obligations.


NEW ACCOUNTING PRONOUNCEMENTS

     In July 2001, the Financial  Accounting  Standards  Board  ("FASB")  issued
Statement of Financial  Accounting  Standards No. 141,  "Business  Combinations"
("SFAS 141") and Statement of Financial  Accounting Standards No. 142, "Goodwill
and Other  Intangible  Assets"  ("SFAS  142").  SFAS 141  requires  all business
combinations  be accounted for using the purchase  method of accounting and that
certain  intangible  assets acquired in a business  combination be recognized as
assets apart from goodwill. SFAS 141 was effective for all business combinations
initiated  after June 30,  2001.  SFAS 142  requires  goodwill  to be tested for
impairment under certain circumstances,  and written down when impaired,  rather
than being  amortized  as previous  standards  required.  Furthermore,  SFAS 142
requires  purchased  intangible  assets other than goodwill to be amortized over
their  useful  lives unless these lives are  determined  to be  indefinite.  The
annual reduction in expense due to the  discontinuance of goodwill  amortization
beginning  in 2002 should be  approximately  $3.4 to $4.4  million.  SFAS 142 is
effective for fiscal years beginning after December 15, 2001. All companies have
six months  subsequent to the date of adoption to complete the initial  goodwill
impairment  test.  EMCOR has not yet determined any further impact SFAS 142 will
have on its existing goodwill.

     In August 2001, the FASB issued Statement of Financial Accounting Standards
No. 144, "Accounting for the Impairment or Disposal of Long-Lived Assets" ("SFAS
144"). SFAS 144 establishes a single  accounting  model,  based on the framework
established in Statement of Financial  Accounting Standards No. 121, "Accounting
for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed

                                       15
<PAGE>



Of" ("SFAS 121"), for long-lived  assets to be disposed of by sale, and resolves
significant  implementation  issues  related to SFAS 121.  This  statement  also
supercedes the accounting  reporting  provisions of Accounting  Principles Board
Opinion No. 30,  "Reporting the Results of Operations - Reporting the Effects of
Disposal of a Segment of a Business, and Extraordinary, Unusual and Infrequently
Occurring Events and Transactions,"  ("APB 30") for the disposal of a segment of
a business.  The  provisions  of SFAS No. 144 are effective for the fiscal years
beginning after December 15, 2001.  EMCOR believes that the adoption of SFAS 144
will not have a material impact on its results of operations, financial position
or cash flows.


SUBSEQUENT EVENT


     On February 11, 2002,  EMCOR  signed a  definitive  agreement  with Comfort
Systems to acquire nineteen of Comfort Systems' subsidiaries. Under the terms of
the agreement,  EMCOR will pay Comfort  Systems $186.25  million,  approximately
$164.25 million in cash and approximately $22.0 million by assumption of Comfort
Systems  notes  payable to former  owners of certain of the acquired  companies.
EMCOR  will  fund the  acquisition  through  a  combination  of cash on hand and
borrowings under its revolving  credit facility.  The acquisition is expected to
close in the first quarter of 2002,  pending  customary  closing  conditions and
regulatory approval.


QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK


     EMCOR is  exposed  to  market  risk  for  changes  in  interest  rates  for
borrowings  under its credit  facility.  The credit  facility  bears interest at
variable  rates,  and the fair  value  of this  borrowing  is not  significantly
affected by changes in market interest rates.


     Amounts  invested in EMCOR's  foreign  operations are translated into U. S.
dollars at the exchange  rates in effect at year end. The resulting  translation
adjustments are recorded as accumulated other comprehensive loss, a component of
stockholders' equity, in the consolidated balance sheets.

     THIS ANNUAL REPORT ON FORM 10-K CONTAINS CERTAIN FORWARD-LOOKING STATEMENTS
WITHIN THE MEANING OF THE PRIVATE  SECURITIES  REFORM ACT OF 1995,  PARTICULARLY
STATEMENTS  REGARDING  MARKET  OPPORTUNITIES,  MARKET SHARE GROWTH,  COMPETITIVE
GROWTH, GROSS PROFIT, AND SELLING,  GENERAL AND ADMINISTRATIVE  EXPENSES.  THESE
FORWARD-LOOKING  STATEMENTS  INVOLVE RISKS AND  UNCERTAINTIES,  THAT COULD CAUSE
ACTUAL  RESULTS  TO DIFFER  MATERIALLY  FROM  THOSE IN ANY SUCH  FORWARD-LOOKING
STATEMENTS. SUCH RISKS AND UNCERTAINTIES INCLUDE, BUT ARE NOT LIMITED TO ADVERSE
CHANGES IN  GENERAL  ECONOMIC  CONDITIONS,  INCLUDING  CHANGES  IN THE  SPECIFIC
MARKETS FOR EMCOR'S SERVICES, ADVERSE BUSINESS CONDITIONS,  DECREASED OR LACK OF
GROWTH IN THE  MECHANICAL AND ELECTRICAL  CONSTRUCTION  AND FACILITIES  SERVICES
INDUSTRIES,  INCREASED  COMPETITION,  PRICING PRESSURES AND RISK ASSOCIATED WITH
FOREIGN OPERATIONS AND OTHER FACTORS.

                                       16
<PAGE>


ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

                           CONSOLIDATED BALANCE SHEETS
                 (IN THOUSANDS, EXCEPT SHARE AND PER SHARE DATA)

                                                              DECEMBER 31,
                                                        -----------------------
                                                           2001         2000
                                                        ----------   ----------
                                     ASSETS
Current assets:
  Cash and cash equivalents ........................... $  189,766   $  137,685
  Accounts receivable, less allowance for doubtful
    accounts of $35,091 and $36,917, respectively .....    777,102      825,803
  Costs and estimated earnings in excess of billings
    on uncompleted contracts ..........................    221,272      158,073
  Inventories .........................................      7,158        6,909
  Prepaid expenses and other ..........................     22,026       10,290
                                                        ----------   ----------
    Total current assets ..............................  1,217,324    1,138,760
Investments, notes and other long-term receivables ....     16,817       10,364
Property, plant and equipment, net ....................     42,548       38,959
Goodwill, less accumulated amortization of $14,328
  and $8,822, respectively ............................     56,011       67,625
Other assets ..........................................     16,964        6,156
                                                        ----------   ----------
Total assets .......................................... $1,349,664   $1,261,864
                                                        ==========   ==========

                      LIABILITIES AND STOCKHOLDERS' EQUITY


Current liabilities:
  Current maturities of long-term debt and capital
    lease obligations ................................. $      947   $      751
  Accounts payable ....................................    313,227      365,139
  Billings in excess of costs and estimated earnings
    on uncompleted contracts ..........................    319,165      314,929
  Accrued payroll and benefits ........................    121,196      103,897
  Other accrued expenses and liabilities ..............     99,726       67,671
                                                        ----------   ----------
    Total current liabilities .........................    854,261      852,387
Long-term debt and capital lease obligations ..........        848      115,878
Other long-term obligations ...........................     72,622       60,096
                                                        ----------   ----------
Total liabilities .....................................    927,731    1,028,361
                                                        ----------   ----------
Stockholders' equity:
Preferred stock, $0.10 par value, 1,000,000 shares
  authorized, zero issued and outstanding .............         --           --
Common stock, $0.01 par value, 30,000,000 shares
  authorized, 14,815,007 and 10,470,624 shares
  issued and outstanding, respectively ................        159          117
Capital surplus .......................................    307,636      167,742
Accumulated other comprehensive loss ..................     (5,424)      (3,906)
Retained earnings .....................................    136,398       86,386
Treasury stock, at cost, 1,131,985 and 1,131,990
  shares, respectively ................................    (16,836)     (16,836)
                                                        ----------   ----------
Total stockholders' equity ............................    421,933      233,503
                                                        ----------   ----------
Total liabilities and stockholders' equity ............ $1,349,664   $1,261,864
                                                        ==========   ==========


           The accompanying notes to consolidated financial statements
                   are an integral part of these statements.

                                       17
<PAGE>


                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

                      CONSOLIDATED STATEMENTS OF OPERATIONS
                        FOR THE YEARS ENDED DECEMBER 31,
                      (IN THOUSANDS, EXCEPT PER SHARE DATA)


                                          2001           2000           1999
                                       ----------     ----------     ----------
Revenues ..........................    $3,419,854     $3,460,204     $2,893,962
Cost of sales .....................     3,028,031      3,102,387      2,598,055
                                       ----------     ----------     ----------
Gross profit ......................       391,823        357,817        295,907
Selling, general and
  administrative expenses .........       303,141        278,892        237,816
                                       ----------     ----------     ----------
Operating income ..................        88,682         78,925         58,091
Interest expense ..................        (4,795)        (9,705)       (10,520)
Interest income ...................         5,587          2,367          2,107
                                       ----------     ----------     ----------
Income before income taxes ........        89,474         71,587         49,678
Income tax provision ..............        39,462         31,498         21,857
                                       ----------     ----------     ----------
Net income ........................    $   50,012     $   40,089     $   27,821
                                       ==========     ==========     ==========
Basic earnings per share ..........    $     3.86     $     3.84     $     2.86
                                       ==========     ==========     ==========
Diluted earnings per share ........    $     3.40     $     2.95     $     2.21
                                       ==========     ==========     ==========


           The accompanying notes to consolidated financial statements
                    are an integral part of these statements.

                                       18
<PAGE>


                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                        FOR THE YEARS ENDED DECEMBER 31,
                                 (IN THOUSANDS)


<TABLE>
<CAPTION>
                                                                                                 2001          2000          1999
                                                                                              ---------     ---------     ---------
<S>                                                                                           <C>           <C>           <C>
Cash flows from operating activities:
Net income ...............................................................................    $  50,012     $  40,089     $  27,821
Adjustments to reconcile net income to net cash provided by operating activities:
  Depreciation and amortization ..........................................................       12,694        11,483        10,675
  Amortization of goodwill ...............................................................        5,506         4,618         3,418
  Provision for doubtful accounts ........................................................        2,856         6,419         5,967
  Deferred income taxes ..................................................................        3,725            --            --
  Non-cash expense for amortization of debt issuance costs ...............................          890         1,236         1,236
  Non-cash expense for Restricted Stock Units ............................................        1,132            --            --
  Non-cash interest expense for converted subordinated notes .............................        1,239            --            --
  Provision in lieu of income taxes ......................................................       21,425        24,422        15,645
                                                                                              ---------     ---------     ---------
                                                                                                 99,479        88,267        64,762
Change in  operating  assets  and  liabilities  excluding  effect of  businesses
acquired:
  Decrease (increase) in accounts receivable .............................................       48,974      (118,629)      (96,875)
  (Increase) decrease in inventories and contracts in progress, net ......................      (59,217)       76,376        17,784
  (Decrease) increase in accounts payable ................................................      (52,337)       22,222        36,830
  Increase in accrued payroll and benefits and other accrued expenses and liabilities ....       47,836        19,533         6,633
  Changes in other assets and liabilities, net ...........................................       (3,644)        3,667         5,371
                                                                                              ---------     ---------     ---------
Net cash provided by operating activities ................................................       81,091        91,436        34,505
                                                                                              ---------     ---------     ---------
Cash flows from investing activities:
  Proceeds from sales of assets ..........................................................        1,925         2,765           347
  Purchase of property, plant and equipment ..............................................      (17,939)      (16,698)      (10,737)
  Payments for acquisitions of businesses and related earn-out agreements ................       (8,750)       (4,234)      (55,782)
  Net (disbursements) proceeds from other investments ....................................       (6,453)        7,047         6,810
                                                                                              ---------     ---------     ---------
Net cash used in investing activities ....................................................      (31,217)      (11,120)      (59,362)
                                                                                              ---------     ---------     ---------
Cash flows from financing activities:
  Proceeds from working capital credit lines .............................................           --       722,829       306,400
  Repayments of working capital credit lines .............................................           --      (722,829)     (306,400)
  Net repayments for long-term debt and capital lease obligations ........................          143        (1,609)       (7,012)
  Net proceeds from exercise of stock options ............................................        2,064           426           221
  Net proceeds from exercise of common stock warrants ....................................           --            --        10,015
  Purchase of common stock ...............................................................           --            --        (2,868)
                                                                                              ---------     ---------     ---------
Net cash provided by (used in) financing activities ......................................        2,207        (1,183)          356
                                                                                              ---------     ---------     ---------
Increase (decrease) in cash and cash equivalents .........................................       52,081        79,133       (24,501)
Cash and cash equivalents at beginning of year ...........................................      137,685        58,552        83,053
                                                                                              ---------     ---------     ---------
Cash and cash equivalents at end of year .................................................    $ 189,766     $ 137,685     $  58,552
                                                                                              =========     =========     =========
</TABLE>


           The accompanying notes to consolidated financial statements
                   are an integral part of these statements.

                                       19
<PAGE>


                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

               CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY AND
                              COMPREHENSIVE INCOME
                                 (IN THOUSANDS)


<TABLE>
<CAPTION>
                                         TOTAL                                     ACCUMULATED
                                        STOCK-                                        OTHER
                                       HOLDERS'   COMMON                CAPITAL   COMPREHENSIVE   RETAINED   TREASURY  COMPREHENSIVE
                                        EQUITY     STOCK   WARRANTS     SURPLUS      LOSS (1)     EARNINGS     STOCK       INCOME
                                       --------   ------   --------     -------   -------------   --------   --------  -------------
<S>                                    <C>        <C>     <C>        <C>          <C>           <C>        <C>
Balance, December 31, 1998 ..........  $119,816   $  109    $2,154     $114,867     $ (1,822)     $ 18,476   $(13,968)
Net income ..........................    27,821       --        --           --           --        27,821         --       $27,821
Foreign currency translation
adjustments .........................      (401)      --        --           --         (401)           --         --          (401)
                                                                                                                         ----------
Comprehensive income ................        --       --        --           --           --            --         --       $27,420
                                                                                                                         ==========
Provision in lieu of income taxes ...    15,645       --        --       15,645           --            --         --
Common stock issued pursuant to
warrants exercised ..................    10,015        7    (1,190)      11,198           --            --         --
Value of expired warrants ...........        --       --      (964)         964           --            --         --
Common stock issued under
stock option plans ..................       221        1        --          220           --            --         --
Treasury stock, at cost .............    (2,868)      --        --           --           --            --     (2,868)
                                       --------   ------    ------     --------     --------      --------   --------
Balance, December 31, 1999 ..........   170,249      117        --      142,894       (2,223)       46,297    (16,836)
Net income ..........................    40,089       --        --           --           --        40,089         --       $40,089
Foreign currency translation
adjustments .........................    (1,683)      --        --           --       (1,683)           --         --        (1,683)
                                                                                                                         ----------
Comprehensive income ................        --       --        --           --           --            --         --       $38,406
                                                                                                                         ==========
Provision in lieu of income taxes ...    24,422       --        --       24,422           --            --         --
Common stock issued under
stock option plans ..................       426       --        --          426           --            --         --
                                       --------   ------    ------     --------     --------      --------   --------
Balance, December 31, 2000 ..........   233,503      117        --      167,742       (3,906)       86,386    (16,836)
Net income ..........................    50,012       --        --           --           --        50,012         --       $50,012
Foreign currency translation
adjustments .........................    (1,518)      --        --           --       (1,518)           --         --        (1,518)
                                                                                                                         ----------
Comprehensive income ................        --       --        --           --           --            --         --       $48,494
                                                                                                                         ==========
Provision in lieu of income taxes ...    21,425       --        --       21,425           --            --         --
Common stock issued under
stock option plans ..................     2,063       --        --        2,063           --            --         --
Conversion of 5.75% Convertible
Subordinated Notes (2) ..............   113,874       42        --      113,832           --            --         --
Value of Restricted Stock Units (3)..     2,574       --        --        2,574           --            --         --
                                       --------   ------    ------     --------     --------      --------   --------
Balance, December 31, 2001 ..........  $421,933   $  159    $   --     $307,636     $ (5,424)     $136,398   $(16,836)
                                       ========   ======    ======     ========     ========      ========   ========
</TABLE>

- ----------
(1)  Represents cumulative foreign currency translation adjustments.
(2)  Represents  conversion  of $115.0  million 5.75%  Convertible  Subordinated
     Notes into common  stock,  net of related  interest and deferred  financing
     costs.
(3)  Shares of common stock will be issued in respect of restricted stock units.
     This amount  represents the value of restricted  stock units at the date of
     grant plus the related  compensation  expense in the current year due to an
     increase in market value of the underlying common stock.


         The accompanying notes to the consolidated financial statements
                   are an integral part of these statements.

                                       20
<PAGE>


                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS


NOTE A--NATURE OF OPERATIONS

     EMCOR Group, Inc., a Delaware  corporation,  and subsidiaries  ("EMCOR") is
one of  the  largest  mechanical  and  electrical  construction  and  facilities
services  firms in the United  States,  Canada,  the United  Kingdom  and in the
world. EMCOR specializes in the design,  integration and installation,  start-up
of: (1)  systems  for the  generation  and  distribution  of  electrical  power,
including power cables, conduits, distribution panels, transformers, generators,
uninterruptible  power supply systems and related switch gear and controls;  (2)
lighting  systems,  including  fixtures and controls;  (3) low-voltage  systems,
including fire alarm,  security, and process control systems; (4) voice and data
communications  systems,  including  fiber-optic and low voltage copper cabling;
(5) heating, ventilation, air conditioning, refrigeration and clean-room process
ventilation  systems and (6) plumbing,  process and high-purity  piping systems.
EMCOR provides  mechanical and electrical  construction  services and facilities
services  directly  to  corporations,   municipalities  and  other  governmental
entities,  owners/developers,  and tenants of buildings.  It also provides these
services  indirectly  by acting as a  subcontractor  to  construction  managers,
general contractors, systems suppliers and other subcontractors.  Mechanical and
electrical construction services generally fall into one of two categories:  (1)
large  installation  projects with contracts often in the  multi-million  dollar
range that involve  construction  of  industrial  and  commercial  buildings and
institutional  and public  works  facilities  or the fit-out of large  blocks of
space  within  commercial  buildings  and  (2)  smaller  installation   projects
typically  involving fit-out,  renovation and retrofit work. In addition,  EMCOR
also provides services needed to support a customer's  facilities not related to
construction  projects.  These  services,  frequently  referred to as facilities
services, include customer based operations and maintenance,  mobile maintenance
and service,  small  modification  and retrofit  projects,  consulting,  program
development  and management for energy  systems,  and maintenance of facilities.
These  services  are  provided to a wide range of  commercial,  industrial,  and
institutional   buildings   including   facilities   at  which  EMCOR   provided
construction  services  and at which  construction  services  were  provided  by
others. Facilities services are frequently bundled to provide integrated service
packages  and may include  services in addition to EMCOR's core  mechanical  and
electrical services.

NOTE B--SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

PRINCIPLES OF CONSOLIDATION

     The consolidated financial statements include the accounts of EMCOR and its
majority-owned subsidiaries.  Significant intercompany accounts and transactions
have  been  eliminated.  Investments  over  which  EMCOR  exercises  significant
influence, but does not control (generally a 20% to 50% ownership interest), are
accounted for using the equity method of accounting.

PRINCIPLES OF PREPARATION

     The preparation of the  consolidated  financial  statements,  in conformity
with accounting  principles  generally  accepted in the United States,  requires
EMCOR to make  estimates  and  assumptions  that affect the reported  amounts of
assets and liabilities at the date of the financial  statements and the reported
amounts of revenues and expenses  during the reporting  period.  Actual  results
could differ from those estimates.

     Reclassifications  of prior  years data have been made in the  accompanying
consolidated  financial  statements where  appropriate to conform to the current
presentation.

REVENUE RECOGNITION

     Revenues    from    long-term    contracts    are    recognized    on   the
percentage-of-completion    method.    Percentage-of-completion    is   measured
principally by the percentage of costs incurred to date for each contract to the
estimated  total  costs for each  contract  at  completion.  Certain  of EMCOR's
electrical  contracting business units measure  percentage-of-completion  by the
percentage  of labor costs  incurred to date for each  contract to the estimated
total  labor costs for such  contract.  Revenues  from  services  contracts  are
recognized as services are provided.

     Provisions for estimated  losses on  uncompleted  contracts are made in the
period  in  which  such  losses  are   determined.   In   forecasting   ultimate
profitability on certain contracts,  estimated  recoveries are included for work
performed  under customer  change orders to contracts for which firm prices have
not  yet  been  negotiated.  Due to  uncertainties  inherent  in the  estimation
process,  it is  reasonably  possible that  completion  costs,  including  those
arising from contract penalty provisions and final contract settlements, will be
revised in the  near-term.  Such revisions to costs and income are recognized in
the period in which the revisions are determined.

                                       21
<PAGE>


                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

            NOTES TO CONSOLIDATED FINANCIAL STATEMENTS -- (CONTINUED)


NOTE B--SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -- (CONTINUED)

COSTS AND ESTIMATED EARNINGS ON UNCOMPLETED CONTRACTS

     Costs and estimated earnings in excess of billings on uncompleted contracts
arise when revenues  have been  recorded but the amounts  cannot be billed under
the terms of the  contracts.  Such amounts are  recoverable  from customers upon
various measures of performance,  including  achievement of certain  milestones,
completion of specified units or completion of the contract.


     Also included in costs and estimated earnings on uncompleted  contracts are
amounts EMCOR seeks or will seek to collect from  customers or others for errors
or changes in  contract  specifications  or design,  contract  change  orders in
dispute or  unapproved  as to both scope and  price,  or other  customer-related
causes of unanticipated  additional contract costs (claims and unapproved change
orders). These amounts are recorded at their estimated net realizable value when
realization is probable and can be reasonably estimated. No profit is recognized
on the construction costs incurred in connection with these amounts.  Unapproved
change orders involve the use of estimates,  and it is reasonably  possible that
revisions to the estimated  recoverable  amounts of recorded  unapproved  change
orders may be made in the  near-term.  Claims made by EMCOR involve  negotiation
and, in certain cases, litigation.  EMCOR expenses litigation costs as incurred,
although it may seek to recover these costs as part of its claim. EMCOR believes
that it has established  legal basis for pursuing  recovery of recorded  claims,
and it is  management's  intention  to pursue  and  litigate  these  claims,  if
necessary,  until a decision or settlement  is reached.  Claims also involve the
use of estimates,  and it is reasonably possible that revisions to the estimated
recoverable  amounts of  recorded  claims may be made in the  near-term.  Claims
against EMCOR are recognized when a loss is considered  probable and amounts are
reasonably determinable.


     Costs and estimated  earnings on uncompleted  contracts and related amounts
billed as of December 31, 2001 and 2000 were as follows (in thousands):

                                                         2001           2000
                                                      ----------     ----------
Costs incurred on uncompleted contracts ..........    $4,779,515     $5,552,430
Estimated earnings ...............................       485,394        403,416
                                                      ----------     ----------
                                                       5,264,909      5,955,846
Less: billings to date ...........................     5,362,802      6,112,702
                                                      ----------     ----------
                                                      $  (97,893)    $ (156,856)
                                                      ==========     ==========

     Such amounts were included in the accompanying  Consolidated Balance Sheets
at December 31, 2001 and 2000 under the following captions (in thousands):

                                                          2001           2000
                                                       ---------      ---------
Costs and estimated earnings in excess
  of billings on uncompleted contracts ...........     $ 221,272      $ 158,073
Billings in excess of costs and estimated
  earnings on uncompleted contracts ..............      (319,165)      (314,929)
                                                       ---------      ---------
                                                       $ (97,893)     $(156,856)
                                                       =========      =========


     As of December 31, 2001, costs and estimated earnings in excess of billings
on uncompleted contracts included unbilled revenues for unapproved change orders
of  approximately  $48.4 million and claims of approximately  $51.7 million.  In
addition,  accounts  receivable  as of  December  31,  2001  include  claims and
contractually  billed amounts related to such contracts of  approximately  $40.6
million.  Generally,  contractually  billed  amounts  will  not be  paid  by the
customer to EMCOR until final resolution of related claims.


CLASSIFICATION OF CONTRACT AMOUNTS

     In  accordance  with  industry  practice,  EMCOR  classifies as current all
assets and liabilities  related to the performance of long-term  contracts.  The
contracting  cycle for certain  long-term  contracts  may extend beyond one year
and,  accordingly,  collection or payment of amounts  related to these contracts
may extend  beyond one year.  Accounts  receivable at December 31, 2001 and 2000
included $138.6 million and $160.9 million,  respectively,  of retainage  billed
under  terms  of  the  contracts.  EMCOR  estimates  that  approximately  75% of
retainage recorded at December 31, 2001 will be collected during 2002.

                                       22
<PAGE>


                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

            NOTES TO CONSOLIDATED FINANCIAL STATEMENTS -- (CONTINUED)


NOTE B--SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -- (CONTINUED)

CASH AND CASH EQUIVALENTS

     For purposes of the consolidated financial statements,  EMCOR considers all
highly liquid instruments with original maturities of three months or less to be
cash equivalents.  EMCOR maintains a centralized cash management program whereby
its excess cash balances are invested in high quality,  short-term  money market
instruments  which are considered cash  equivalents.  At times, cash balances in
EMCOR's bank accounts may exceed federally insured limits.

INVENTORIES

     Inventories,  which consist primarily of construction materials, are stated
at the lower of cost or market. Cost is determined principally using the average
cost method.

INVESTMENTS, NOTES AND OTHER LONG-TERM RECEIVABLES

     Investments,  notes and other  long-term  receivables  at December 31, 2001
were $16.8 million compared to $10.4 million at December 31, 2000, and primarily
consist of investments  in joint ventures  accounted for using the equity method
of accounting.

PROPERTY, PLANT AND EQUIPMENT


     Property,  plant and equipment is stated at cost.  Depreciation is recorded
principally using the  straight-line  method over estimated useful lives ranging
from 3 to 40 years.  As events and  circumstances  indicate,  EMCOR  reviews the
carrying amount of property,  plant and equipment for impairment.  In performing
the review for  recoverability,  long-lived  assets are  assessed  for  possible
impairment by comparing their carrying values to their  undiscounted net pre-tax
cash flows  expected  to result from the use of the asset.  Impaired  assets are
written  down to their fair  values,  generally  their  discounted  cash  flows.
Through  December 31, 2001, no adjustment for the impairment of Property,  plant
and equipment carrying value has been required.


     Property,  plant and  equipment in the  accompanying  Consolidated  Balance
Sheets  consisted of the following  amounts as of December 31, 2001 and 2000 (in
thousands):


                                                           2001          2000
                                                        ---------      --------
Machinery and equipment ...........................     $  54,225      $ 45,042
Furniture and fixtures ............................        22,858        16,905
Land, buildings and leasehold improvements ........        28,016        24,740
                                                        ---------      --------
                                                          105,099        86,687
Accumulated depreciation and amortization .........       (62,551)      (47,728)
                                                        ---------      --------
                                                        $  42,548      $ 38,959
                                                        =========      ========


GOODWILL

     Goodwill at December 31, 2001 and 2000, was approximately $56.0 million and
$67.6  million,  respectively,  and reflects the excess of cost over fair market
value of net identifiable assets of companies acquired in purchase transactions.
Goodwill is being amortized using the straight-line  method over periods ranging
from 5 to 20 years.

     At  the  end  of  each  quarter,   EMCOR  reviews  events  and  changes  in
circumstances to determine  whether the  recoverability of the carrying value of
goodwill should be reassessed.  Should events or circumstances indicate that the
carrying value may not be recoverable  based on undiscounted  future cash flows,
an impairment loss measured by the difference between the discounted future cash
flows (or another acceptable method for determining fair value) and the carrying
value of goodwill  would be recognized by EMCOR.  Through  December 31, 2001, no
adjustment for the impairment of goodwill  carrying value has been required.  In
July  2001,  the  Financial  Accounting  Standards  Board  issued  Statement  of
Financial  Accounting  Standard No. 142, "Goodwill and Other Intangible Assets".
For a further  discussion of this new standard,  please refer to the  subheading
"New Accounting Pronouncements" under this note B.

                                       23
<PAGE>


                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

            NOTES TO CONSOLIDATED FINANCIAL STATEMENTS -- (CONTINUED)


NOTE B--SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -- (CONTINUED)

INSURANCE RESERVES

     EMCOR's insurance liability is determined actuarially based on claims filed
and an estimate of claims  incurred but not yet  reported.  At December 31, 2001
and 2000, the estimated  current portion of the discounted  insurance  liability
was included in "Other accrued  expenses and  liabilities"  in the  accompanying
Consolidated Balance Sheets. The non-current portion of the discounted insurance
liability  was included in "Other  long-term  obligations",  and at December 31,
2001 and 2000 was $66.0 million and $53.7 million, respectively.

FAIR VALUE OF FINANCIAL INSTRUMENTS

     EMCOR's financial  instruments  include accounts  receivable,  investments,
notes and  other  long-term  receivables,  long-term  debt and  other  financing
commitments, for which carrying values approximate their fair values.


     During the second  quarter of 2001,  EMCOR called its $115.0  million 5.75%
Convertible   Subordinated   Notes  for  redemption.   All  of  the  Convertible
Subordinated Notes were converted, net of related deferred financing costs, into
approximately 4.2 million shares of EMCOR common stock.


FOREIGN OPERATIONS

     The financial  statements and transactions of EMCOR's foreign  subsidiaries
are maintained in their functional  currency and translated into U.S. dollars in
accordance  with Statement of Financial  Accounting  Standards No. 52,  "Foreign
Currency  Translation".  Translation  adjustments  have  been  accumulated  as a
separate  component of Stockholders'  equity as Accumulated other  comprehensive
loss.

INCOME TAXES

     EMCOR  accounts  for income  taxes in  accordance  with the  provisions  of
Statement of Financial  Accounting  Standards  No. 109,  "Accounting  for Income
Taxes" ("SFAS 109").  SFAS 109 requires an asset and  liability  approach  which
requires the recognition of deferred tax assets and deferred tax liabilities for
the  expected  future tax  consequences  of  temporary  differences  between the
carrying  amounts  and  the tax  bases  of  assets  and  liabilities.  Valuation
allowances are  established  when necessary to reduce net deferred tax assets to
the amount expected to be realized.

DERIVATIVES AND HEDGING ACTIVITIES

     Gains and losses on contracts  designated as hedges of net  investments  in
foreign   subsidiaries  are  recognized  in  the   Consolidated   Statements  of
Stockholders'  Equity and  Comprehensive  Income as a component  of  Accumulated
other comprehensive loss.


     As of  December  31,  2001,  EMCOR did not have any  forward  contracts  in
effect,  and forward  contracts  in effect  during 2000 were not material to the
Consolidated Financial Statements.


VALUATION OF STOCK OPTION GRANTS

     EMCOR  accounts for its stock options  under  Accounting  Principles  Board
Opinion No. 25,  "Accounting for Stock Issued to Employees" ("APB 25"). See Note
I for pro forma information relating to treatment of EMCOR's stock options under
Statement of Financial Accounting Standards No. 123, "Accounting for Stock-Based
Compensation" ("SFAS 123").

NEW ACCOUNTING PRONOUNCEMENTS


     In July 2001, the Financial  Accounting  Standards  Board  ("FASB")  issued
Statement of Financial  Accounting  Standards No. 141,  "Business  Combinations"
("SFAS 141") and Statement of Financial  Accounting Standards No. 142, "Goodwill
and Other  Intangible  Assets"  ("SFAS  142").  SFAS 141  requires  all business
combinations  be accounted for using the purchase  method of accounting and that
certain  intangible  assets acquired in a business  combination be recognized as
assets apart from goodwill. SFAS 141 was effective for all business combinations
initiated  after June 30,  2001.  SFAS 142  requires  goodwill  to be tested for
impairment under certain circumstances,  and written down when impaired,  rather
than being  amortized  as previous  standards  required.  Furthermore,  SFAS 142
requires  purchased  intangible  assets other than goodwill to be amortized over
their  useful  lives unless these lives are  determined  to be  indefinite.  The
annual reduction in expense due to the  discontinuance of goodwill  amortization
beginning in 2002 should be approximately $3.4 million to $4.4 million. SFAS 142
is effective for fiscal years  beginning  after December 15, 2001. All companies
have six months  subsequent  to the date of  adoption  to  complete  the initial
goodwill  impairment  test. EMCOR has not yet determined any further impact SFAS
142 will have on its existing goodwill.


                                       24
<PAGE>


                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

            NOTES TO CONSOLIDATED FINANCIAL STATEMENTS -- (CONTINUED)


NOTE B--SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -- (CONTINUED)


     In August 2001, the FASB issued Statement of Financial Accounting Standards
No. 144, "Accounting for the Impairment or Disposal of Long-Lived Assets" ("SFAS
144"). SFAS 144 establishes a single  accounting  model,  based on the framework
established in Statement of Financial  Accounting Standards No. 121, "Accounting
for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed
Of" ("SFAS 121"), for long-lived  assets to be disposed of by sale, and resolves
significant  implementation  issues  related to SFAS 121.  This  statement  also
supercedes the accounting  reporting  provisions of Accounting  Principles Board
Opinion No. 30,  "Reporting the Results of Operations - Reporting the Effects of
Disposal of a Segment of a Business, and Extraordinary, Unusual and Infrequently
Occurring Events and Transactions,"  ("APB 30") for the disposal of a segment of
a business.  The  provisions  of SFAS No. 144 are effective for the fiscal years
beginning after December 15, 2001.  EMCOR believes that the adoption of SFAS 144
will not have a material impact on its results of operations, financial position
or cash flows.


NOTE C--ACQUISITIONS OF BUSINESSES


     During  2001 and 2000,  EMCOR paid  additional  consideration  by reason of
earn-outs for prior year  acquisitions  of an aggregate of $6.2 million and $4.2
million in cash,  respectively.  The purchase price of certain  acquisitions  is
subject to  finalization  based on  certain  contingencies  provided  for in the
purchase  agreements.  These  acquisitions  were  accounted  for by the purchase
method,  and the purchase  price has been  allocated to the assets  acquired and
liabilities  assumed,  based upon the estimated  fair values of these assets and
liabilities  at the dates of  acquisition.  Goodwill,  representing  the  excess
purchase  price  over the fair  value of amounts  assigned  to the net  tangible
assets  acquired,  was $56.0  million and $67.6 million at December 31, 2001 and
2000,  respectively,  and is being  amortized  over  periods  of 5 to 20  years.
Amortization  expense for the years ended  December 31, 2001,  2000 and 1999 was
$5.5, $4.6 million and $3.4 million, respectively. Goodwill was reduced by $12.3
million during 2001 due to the realization of operating loss  carryforwards  and
other deferred tax attributes  related to acquisitions.  The pro forma effect on
EMCOR's  revenues,  net income and  earnings  per share for 1999,  as though the
acquisitions occurred as of January 1, was not material.


NOTE D--EARNINGS PER SHARE

     The following  tables  summarize  EMCOR's  calculation of Basic and Diluted
Earnings per Share ("EPS") for the years ended December 31, 2001, 2000 and 1999:

                                                                          PER
                                               INCOME        SHARES      SHARE
2001                                         (NUMERATOR)  (DENOMINATOR)  AMOUNT
- ----                                         -----------   ----------   --------
BASIC EPS
Income available to common stockholders ...  $50,012,000   12,948,230      $3.86
                                                                           =====
EFFECT OF DILUTIVE SECURITIES:
Convertible Subordinated Notes,
  including assumed interest
  savings, net of tax .....................    1,735,395    1,820,273
Options ...................................           --      471,705
Warrants ..................................           --           --
                                             -----------   ----------
DILUTED EPS ...............................  $51,747,395   15,240,208      $3.40
                                             ===========   ==========      =====

                                                                          PER
                                               INCOME        SHARES      SHARE
2000                                         (NUMERATOR)  (DENOMINATOR)  AMOUNT
- ----                                         -----------   ----------   --------
BASIC EPS
Income available to common stockholders ...  $40,089,000   10,440,089      $3.84
                                                                           =====
EFFECT OF DILUTIVE SECURITIES:
Convertible Subordinated Notes,
  including assumed interest
  savings, net of tax .....................    3,967,500    4,206,291
Options ...................................           --      297,306
Warrants ..................................           --           --
                                             -----------   ----------
DILUTED EPS ...............................  $44,056,500   14,943,686      $2.95
                                             ===========   ==========      =====

                                       25
<PAGE>


                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

            NOTES TO CONSOLIDATED FINANCIAL STATEMENTS -- (CONTINUED)


NOTE D--EARNINGS PER SHARE -- (CONTINUED)
                                                                          PER
                                               INCOME        SHARES      SHARE
1999                                         (NUMERATOR)  (DENOMINATOR)  AMOUNT
- ----                                         -----------   ----------   --------
BASIC EPS
Income available to common stockholders ...  $27,821,000    9,732,930      $2.86
                                                                           =====
EFFECT OF DILUTIVE SECURITIES:
Convertible Subordinated Notes, including
  assumed interest savings, net of tax ....    4,099,750    4,206,291
Options ...................................           --      245,893
Warrants ..................................           --      259,708
                                             -----------   ----------
DILUTED EPS ...............................  $31,920,750   14,444,822      $2.21
                                             ===========   ==========      =====

     The  number of  EMCOR's  options  granted,  which  were  excluded  from the
computation of Diluted EPS for the years ended December 31, 2001,  2000 and 1999
because  they  would  be  antidilutive,   were  210,100,   37,000  and  211,720,
respectively.

NOTE E--CURRENT DEBT

1998 CREDIT FACILITY


     On December 22, 1998, EMCOR restated its June 19, 1996 credit facility; the
amended credit facility  provides EMCOR with a credit facility for borrowings of
up to $150.0 million. The amended credit facility,  which has an expiration date
of June 30, 2003, is guaranteed by certain direct and indirect  subsidiaries  of
EMCOR. The amended credit facility is secured by substantially all of the assets
of EMCOR and most of its  subsidiaries,  and it provides for borrowing  capacity
available in the form of revolving  loans and/or letters of credit.  The amended
credit  facility  contains  various  covenants,  including,  among other things,
maintenance  of certain  financial  ratios  and  significant  restrictions  with
respect  to  cumulative   aggregate   payments  for   dividends,   common  stock
repurchases, investments, acquisitions,  indebtedness, capital expenditures, and
prepayments of subordinated debt, all as set forth therein.  The annual facility
fee is 0.25% per $1,000 of the total credit  facility.  The revolving loans bear
interest at (1) a rate which is the prime  commercial  lending rate announced by
Harris  Trust and Savings  Bank from time to time (4.75% at December  31,  2001)
plus 0% to 0.5%, based on certain  financial tests or (2) a LIBOR rate (2.04% at
December  31,  2001) plus 1.25% to 2.0% based on certain  financial  tests.  The
interest   rates  in  effect  at  December   31,  2001  were  4.75%  and  3.29%,
respectively.  Letters of credit fees issued under the credit  facility  ranging
from 0.5% to 2.0% are  charged  based on type of  letters  of credit  issued and
certain   financial  tests.  As  of  December  31,  2001  and  2000,  EMCOR  had
approximately  $20.5 million and $12.1 million of letters of credit outstanding,
respectively. No revolving loans were outstanding under the 1998 Credit Facility
at December 31, 2001 or 2000.


FOREIGN BORROWINGS


     In December  2000,  EMCOR's  Canadian  subsidiary,  Comstock  Canada  Ltd.,
renewed a credit agreement with a bank providing for an overdraft facility of up
to Cdn. $0.5 million.  The facility is secured by a standby letter of credit and
provides  for  interest at the bank's  prime rate which was 4.0% at December 31,
2001.  There were no  borrowings  outstanding  under this  credit  agreement  at
December 31, 2001 or 2000.


NOTE F--LONG-TERM DEBT

     Long-term debt in the accompanying Consolidated Balance Sheets consisted of
the following amounts as of December 31, 2001 and 2000 (in thousands):

                                                                2001       2000
                                                              -------   --------
Convertible Subordinated Notes at 5.75% due 2005 ..........   $    --   $115,000
Note Payable at 3.0%, due 2002 ............................       573         --
Capitalized Lease Obligations at weighted average
  interest rates from 3.1% to  11.6%,
  payable in varying amounts through 2006 .................       249        573
Other, at weighted average interest rates of
  approximately 10.0%, payable in varying
  amounts through 2016 ....................................       973      1,056
                                                              -------   --------
                                                                1,795    116,629
  Less: current maturities ................................       947        751
                                                              -------   --------
                                                              $   848   $115,878
                                                              =======   ========

                                       26
<PAGE>


                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

            NOTES TO CONSOLIDATED FINANCIAL STATEMENTS -- (CONTINUED)


NOTE F--LONG-TERM DEBT -- (CONTINUED)

CONVERTIBLE SUBORDINATED NOTES

     In March 1998,  EMCOR sold,  pursuant to an underwritten  public  offering,
$115.0 million principal amount of 5.75% Convertible  Subordinated Notes. During
the second quarter of 2001,  EMCOR called its $115.0  million 5.75%  Convertible
Subordinated  Notes for redemption.  All of the Convertible  Subordinated  Notes
were converted,  net of related deferred financing costs, into approximately 4.2
million shares of EMCOR common stock.

CAPITALIZED LEASE OBLIGATIONS

     See Note K in the Notes to Consolidated Financial Statements.

OTHER LONG-TERM DEBT


     Other  long-term debt consists  primarily of loans for real estate,  office
equipment,  automobiles and building  improvements.  As of December 31, 2001 and
2000, respectively,  other long-term debt totaling $1.6 million and $1.1 million
was owed by certain  of  EMCOR's  subsidiaries.  The  aggregate  amount of other
long-term debt maturing during the next five years is approximately $0.9 million
in 2002,  $0.2 million in 2003, $0.1 million in each of 2004, 2005 and 2006, and
$0.2 million thereafter.

NOTE G--INCOME TAXES

     EMCOR files a consolidated federal income tax return including all its U.S.
subsidiaries.  At December 31, 2001, EMCOR had net operating loss  carryforwards
("NOLs")  for U.S.  income tax purposes of  approximately  $3.3  million,  which
expire in the year 2018. The NOLs are subject to review by the Internal  Revenue
Service.


     EMCOR adopted Fresh-Start  Accounting in connection with EMCOR's bankruptcy
reorganization  in  December  1994.  As a  result,  the tax  benefit  of any net
operating loss  carryforwards  or net  deductible  temporary  differences  which
existed as of December  15,  1994 will  result in a charge to the tax  provision
(provision  in lieu of income  taxes) and a credit to Capital  surplus.  Amounts
credited to capital surplus were $21.4 million,  $24.4 million and $15.6 million
for the years ended December 31, 2001, 2000 and 1999, respectively.

     The income tax  provision in the  accompanying  Consolidated  Statements of
Operations for the years ended December 31, 2001, 2000 and 1999 consisted of the
following (in thousands):

                                                  2001       2000       1999
                                                 -------    -------    -------
Current:
  Federal ....................................   $ 5,274    $ 1,364    $   872
  State and local ............................     7,049      3,394      2,510
  Foreign ....................................     1,989      1,180      1,730
                                                 -------    -------    -------
                                                  14,312      5,938      5,112
                                                 -------    -------    -------
  Deferred ...................................     3,725      1,138      1,100
                                                 -------    -------    -------
Provision in lieu of income taxes ............    21,425     24,422     15,645
                                                 -------    -------    -------
                                                 $39,462    $31,498    $21,857
                                                 =======    =======    =======

     Factors  accounting for the variation from U.S.  statutory income tax rates
relating to continuing  operations for the years ended  December 31, 2001,  2000
and 1999 were as follows (in thousands):

                                                  2001       2000       1999
                                                 -------    -------    -------
Federal income taxes at the statutory rate ...   $31,316    $25,055    $17,387
State and local income taxes, net of
  federal tax benefits .......................     5,376      3,894      2,990
Foreign income taxes .........................        68        890        271
Goodwill and other non-deductible expenses ...     2,088      1,771      1,336
Other ........................................       614       (112)      (127)
                                                 -------    -------    -------
                                                 $39,462    $31,498    $21,857
                                                 =======    =======    =======

                                       27
<PAGE>


                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

            NOTES TO CONSOLIDATED FINANCIAL STATEMENTS -- (CONTINUED)


NOTE G--INCOME TAXES -- (CONTINUED)


     The  components  of the net  deferred  income  tax  asset are  included  in
"Prepaid expenses and other" and "Other assets" at December 31, 2001 and the net
deferred  income tax  liability  is  included  in "Other  accrued  expenses  and
liabilities"  at December  31,  2000 in the  accompanying  Consolidated  Balance
Sheets.  The amounts  recorded for the years ended  December 31, 2001,  and 2000
were as follows (in thousands):

                                                             2001        2000
                                                           --------    --------
Deferred income tax assets:
Net operating loss carryforwards .......................   $  1,166    $ 16,257
Excess of amounts expensed for financial
  statement purposes over amounts deducted
  for income tax purposes ..............................     61,931      49,900
Other ..................................................         --       6,403
                                                           --------    --------
Total deferred income tax assets .......................     63,097      72,560
Valuation allowance for deferred tax assets ............    (21,805)    (68,787)
                                                           --------    --------
Net deferred income tax assets .........................     41,292       3,773
                                                           --------    --------
Deferred income tax liabilities:
Costs capitalized for financial statement
  purposes and deducted for income tax purposes ........    (15,790)     (7,885)
                                                           --------    --------
Total deferred income tax liabilities ..................    (15,790)     (7,885)
                                                           --------    --------
Net deferred income tax asset (liability) ..............   $ 25,502    $ (4,112)
                                                           ========    ========


     Income before income taxes for the years ended December 31, 2001, 2000, and
1999 consisted of the following (in thousands):

                                                  2001        2000        1999
                                                --------    --------    --------
United States ..............................    $ 79,699    $ 59,105    $ 42,714
Foreign ....................................       9,775      12,482       6,964
                                                --------    --------    --------
                                                $ 89,474    $ 71,587    $ 49,678
                                                ========    ========    ========

NOTE H--COMMON STOCK

     As part of a program previously authorized by the Board of Directors, EMCOR
purchased  174,100 and 957,900  shares of its common stock during 1999 and 1998,
respectively.  The  aggregate  amount of $16.8 million paid for those shares has
been classified as "Treasury stock, at cost" in the  Consolidated  Balance Sheet
at December 31, 2001.  EMCOR  management is authorized to repurchase up to $20.0
million of EMCOR's common stock under this program.

                                       28
<PAGE>


                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

            NOTES TO CONSOLIDATED FINANCIAL STATEMENTS -- (CONTINUED)


NOTE I--STOCK OPTIONS AND WARRANTS


     EMCOR has stock  option plans and programs  under which  employees  receive
stock  options  and a stock  bonus plan for  executives  pursuant  to which they
receive restricted stock units. EMCOR also has stock option plans and restricted
stock plans under which outside directors may receive stock options or shares of
common  stock.  A summary of certain  terms of the grants under the stock option
plans and programs and stock plans are as follows:

<TABLE>
<CAPTION>
                                                   AUTHORIZED                                                     EXERCISE
                                                     SHARES               VESTING           EXPIRATION      PRICE/VALUATION DATE
                                                   ----------             -------           ----------      ---------------------
<S>                                                 <C>            <C>                    <C>                 <C>
1994 Management Stock Option Plan                   1,000,000           Generally,        Ten years from      Fair market value
  (the "1994 Plan")                                                  33 1/3% on each        grant date         of common stock
                                                                   anniversary of grant                         on grant date
                                                                           date

1995 Non-Employee Directors' Non-                    200,000        100% on grant date    Ten years from      Fair market value
  Qualified Stock Option Plan                                                               grant date         of common stock
  (the "1995 Plan")                                                                                             on grant date

1997 Non-Employee Directors' Non-                    300,000                (1)           Five years from     Fair market value
  Qualified Stock Option Plan                                                               grant date         of common stock
  (the "1997 Directors' Stock                                                                                 on grant date (3)
  Option Plan")

1997 Stock Plan for Directors (the                   150,000                (2)           Five years from     Fair market value
  "1997 Directors' Stock Plan")                                                             grant date         of common stock
                                                                                                              on grant date (3)

Executive Stock Bonus Plan                           220,000        100% on grant date    Ten years from      Fair market value
  ("ESBP")                                                                                  grant date         of common stock
                                                                                                                on grant date

Other Stock Option Grants                        Not applicable      Generally, either    Ten years from      Fair market value
                                                                       100% on first        grant date         of common stock
                                                                   anniversary of grant                         on grant date
                                                                    date or 33 1/3% on
                                                                    each anniversary of
                                                                        grant date
</TABLE>

- ----------
(1)  At the election of an individual serving as a Director,  the individual may
     elect to  receive  one-third,  two-thirds  or all of their  retainer  for a
     calendar  year in the form of stock  options.  Such options vest  quarterly
     over the calendar year. In addition, the individual will receive additional
     stock options equal to the product of 0.5 times the amount of stock options
     otherwise issued as a result of his election.

(2)  At the election of an individual serving as a Director,  the individual may
     elect to  receive  one-third,  two-thirds  or all of their  retainer  for a
     calendar  year in the form of  deferred  stock  units equal in value to the
     retainer.  In addition,  the individual  will receive  additional  deferred
     stock units equal to 0.2 times the amount of deferred stock units otherwise
     issued as a result of his election. Following termination of Board service,
     the  director  receives  shares  of  common  stock  equal to the  number of
     deferred stock units.

(3)  Generally,  the grant date is the first business day of a calendar year for
     individuals who are serving as Directors as of such date.


                                       29
<PAGE>


                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

            NOTES TO CONSOLIDATED FINANCIAL STATEMENTS -- (CONTINUED)


NOTE I--STOCK OPTIONS AND WARRANTS -- (CONTINUED)

     The following  table  summarizes  EMCOR's stock option and stock bonus plan
activity since December 31, 1998:

<TABLE>
<CAPTION>
                                                                                                      1997 DIRECTORS' STOCK
                                             1994 PLAN                     1995 PLAN                       OPTION PLAN
                                    --------------------------      -------------------------      --------------------------
                                                    WEIGHTED                         WEIGHTED                        WEIGHTED
                                                    AVERAGE                          AVERAGE                         AVERAGE
                                    SHARES           PRICE           SHARES           PRICE          SHARES           PRICE
                                    -------         --------        --------         --------       --------         --------
<S>                                 <C>              <C>              <C>            <C>              <C>             <C>
Balance, December 31, 1998 ....     721,701          $10.44           85,500         $13.24           35,785          $19.94
  Granted .....................          --              --           18,000         $22.13           40,968          $16.19
  Forfeited ...................          --              --               --             --               --              --
  Exercised ...................     (16,933)         $ 9.13          (10,500)        $ 6.34               --              --
                                    -------                         --------                        --------
Balance, December 31, 1999 ....     704,768          $10.47           93,000         $15.74           76,753          $17.94
  Granted .....................          --              --           18,000         $27.13           45,612          $17.56
  Forfeited ...................          --              --               --             --               --              --
  Exercised ...................     (23,001)         $ 7.54          (10,500)        $ 6.34           (6,828)         $16.19
                                    -------                         --------                        --------
Balance, December 31, 2000 ....     681,767          $10.57          100,500         $18.76          115,537          $17.89
  Granted .....................          --              --           18,000         $42.30           31,950          $25.44
  Forfeited ...................          --              --               --             --               --              --
  Exercised ...................     (97,366)         $14.56          (15,000)        $15.09           (7,602)         $17.56
                                    -------                         --------                        --------
Balance, December 31, 2001 ....     584,401          $ 9.90          103,500         $23.39          139,885          $19.64
                                    =======                         ========                        ========

<CAPTION>
                                       1997 DIRECTORS' STOCK                                           OTHER STOCK OPTION
                                               PLAN                            ESBP                           GRANTS
                                    --------------------------      -------------------------       -------------------------
                                                    WEIGHTED                         WEIGHTED                        WEIGHTED
                                                    AVERAGE                          AVERAGE                         AVERAGE
                                    SHARES           PRICE           SHARES           PRICE          SHARES           PRICE
                                    -------         --------        --------         --------       --------         --------
<S>                                 <C>              <C>              <C>            <C>              <C>             <C>
Balance, December 31, 1998 ....       1,800          $20.00               --             --               --              --
  Granted .....................         330          $19.63               --             --          315,000          $18.49
  Forfeited ...................          --              --               --             --               --              --
  Exercised ...................      (1,200)         $20.00               --             --               --              --
                                    -------                         --------                        --------
Balance, December 31, 1999 ....         930          $19.87               --             --          315,000          $18.49
  Granted .....................          --              --               --             --           94,000          $18.44
  Forfeited ...................          --              --               --             --               --              --
  Exercised ...................        (600)         $20.00               --             --           (2,000)         $16.50
                                    -------                         --------                        --------
Balance, December 31, 2000 ....         330          $19.63               --             --          407,000          $18.49
  Granted .....................          --              --           56,707         $21.62          262,100          $37.36
  Forfeited ...................          --              --               --             --               --              --
  Exercised ...................          --              --               --             --          (16,666)         $17.28
                                    -------                         --------                        --------
Balance, December 31, 2001 ....         330          $19.63           56,707         $21.62          652,434          $26.10
                                    =======                         ========                        ========
</TABLE>


     At December 31, 2001, 2000 and 1999, approximately 1,271,000, 1,005,000 and
943,000 options were  exercisable,  respectively.  The weighted average exercise
price  of  exercisable   options  at  December  31,  2001,  2000  and  1999  was
approximately $18.18, $12.77 and $12.28, respectively.


                                       30
<PAGE>


                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

            NOTES TO CONSOLIDATED FINANCIAL STATEMENTS -- (CONTINUED)


NOTE I--STOCK OPTIONS AND WARRANTS -- (CONTINUED)

     The following table summarizes  information  about EMCOR's stock options at
December 31, 2001:

<TABLE>
<CAPTION>
                                       OPTIONS OUTSTANDING                     OPTIONS EXERCISABLE
                               ----------------------------------        -----------------------------
   RANGE OF                    WEIGHTED-AVERAGE  WEIGHTED-AVERAGE                     WEIGHTED-AVERAGE
EXERCISE PRICE     NUMBER       REMAINING LIFE    EXERCISE PRICE         NUMBER        EXERCISE PRICE
- --------------     ------      ----------------  ----------------        ------       ----------------

<S>                <C>            <C>                  <C>               <C>               <C>
  $4.75-$5.13      397,400        3.26 Years           $4.94             397,400           $ 4.94

     $9.38          3,000         3.88 Years           $9.38              3,000            $ 9.38

 $14.13-$20.00     710,766        6.36 Years          $18.69             548,435           $18.45

 $20.38-$22.13     96,041         8.44 Years          $21.71             83,375            $21.67

 $25.44-$27.13     119,950        8.94 Years          $25.69             49,950            $26.05

 $41.70-$42.30     210,100        9.92 Years          $41.75             189,100           $41.76
</TABLE>

     The weighted  average fair value of options  granted during 2001,  2000 and
1999 were $30.02, $19.18 and $18.41, respectively.

     The fair value of each option grant is estimated on the date of grant using
the  Black-Scholes  option  pricing  model with the  following  weighted-average
assumptions used for grants in 2001, 2000 and 1999:  risk-free interest rates of
4.1%  to 6.6%  (representing  the  risk-free  interest  rate at the  date of the
grant);  expected dividend yields of zero percent;  expected terms of 3.3 to 3.9
years;  and expected  volatility  of 83.5%,  71.2%,  73.6% and 87.3% for options
granted during 2001, 2000, 1999 and 1998, respectively.


     EMCOR  applies APB 25 and related  interpretations  in  accounting  for its
stock options.  Accordingly,  no  compensation  cost has been  recognized in the
accompanying  Consolidated Statements of Operations for the years ended December
31, 2001,  2000 and 1999 for stock options  granted during those years, as EMCOR
grants  stock  options at fair market  value.  Had  compensation  cost for these
options been determined  consistent with SFAS 123, EMCOR's net income, Basic EPS
and Diluted EPS would have been reduced from the  following as reported  amounts
to the following pro forma amounts (in thousands, except per share amounts):


                                                  2001       2000        1999
                                                 -------    -------     -------
Net income:
  As reported ................................   $50,012    $40,089     $27,821
  Pro forma ..................................   $45,240    $37,204     $25,597
Basic EPS:
  As reported ................................   $  3.86    $  3.84     $  2.86
  Pro forma ..................................   $  3.49    $  3.56     $  2.63
Diluted EPS:
  As reported ................................   $  3.40    $  2.95     $  2.21
  Pro forma ..................................   $  3.08    $  2.76     $  2.06

WARRANTS


     Pursuant to EMCOR's bankruptcy  reorganization,  when it was formerly known
as JWP, Inc., EMCOR issued to the holders of $7,040,000  principal amount of its
pre-bankruptcy petition 7.75% convertible subordinated debentures and $9,600,000
principal amounts of its pre-bankruptcy petition 12.0% Subordinated Notes, their
pro rata share of each of two series of five-year Warrants to purchase shares of
Common Stock,  namely Series X Warrants and Series Y Warrants,  with an exercise
price of $12.55  per share and  $17.55 per  share,  respectively.  In  addition,
approximately 28,000 Series X Warrants and 28,000 Series Y Warrants, were issued
to Belmont Capital Partners II, L. P. as a portion of additional  interest under
a  debtor-in-possession  credit  facility.  During  1999,  600,603  Series X and
141,944 Series Y Warrants were exercised.  All unexercised Series X and Series Y
Warrants expired on December 15, 1999.


                                       31
<PAGE>


                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

            NOTES TO CONSOLIDATED FINANCIAL STATEMENTS -- (CONTINUED)


NOTE J--RETIREMENT PLANS

     EMCOR's  United  Kingdom  subsidiary  has a defined  benefit  pension  plan
covering  substantially all eligible employees.  The benefits under the plan are
based on wages and years of service with the  subsidiary.  EMCOR's  policy is to
fund the minimum amount required by law.

     The  change in  benefit  obligation  and plan  assets  for the years  ended
December 31, 2001 and 2000 consisted of the following components (in thousands):


                                                            2001         2000
                                                         ---------    ---------
CHANGE IN PENSION BENEFIT OBLIGATION
Benefit obligation at beginning of year ..............   $ 101,488    $  97,217
Service cost .........................................       5,693        6,028
Interest cost ........................................       6,083        5,553
Plan participant's contributions .....................       2,943        2,529
Actuarial gain .......................................          89        1,747
Benefits paid ........................................      (3,176)      (4,209)
Foreign currency exchange rate changes ...............      (2,522)      (7,377)
                                                         ---------    ---------
  Benefit obligation at end of year ..................   $ 110,598    $ 101,488
                                                         ---------    ---------
CHANGE IN PENSION PLAN ASSETS
Fair value of plan assets at beginning of year .......   $  95,882    $ 101,247
Actual return on plan assets .........................     (10,322)      (1,359)
Employer contributions ...............................       6,108        5,357
Plan participants' contributions .....................       2,943        2,529
Benefits paid ........................................      (3,176)      (4,209)
Foreign currency exchange rate changes ...............      (2,382)      (7,683)
                                                         ---------    ---------
  Fair values of plan assets at end of year ..........   $  89,053    $  95,882
                                                         ---------    ---------

Funded status ........................................   $ (21,545)   $  (5,606)
Unrecognized transition amount .......................        (199)        (278)
Unrecognized prior service cost ......................         331          409
Unrecognized losses/(gains) ..........................      21,441        4,433
                                                         ---------    ---------
  Net amount recognized ..............................   $      28    $  (1,042)
                                                         =========    =========
AMOUNTS RECOGNIZED IN THE CONSOLIDATED
  FINANCIAL STATEMENTS
Employer contributions ...............................   $   6,108    $   5,357
Net periodic pension benefit cost ....................      (5,064)      (4,391)
Accrued pension cost brought forward .................      (1,042)      (2,173)
Foreign currency exchange rate changes ...............          26          165
                                                         ---------    ---------
  Net amount recognized as accrued
  pension asset (liability) ..........................   $      28    $  (1,042)
                                                         =========    =========


     The assumptions  used as of December 31, 2001, 2000 and 1999 in determining
pension cost and liability shown above were as follows:

                                                         2001     2000     1999
                                                         ----     ----     ----
Discount rate .......................................    6.0%     6.0%     6.0%
Annual rate of salary provision .....................    4.0%     4.0%     4.0%
Annual rate of return on plan assets ................    7.0%     7.0%     7.5%

     For measurement  purposes, a 2.5% annual rate of increase in the per capita
cost of covered pension benefits was assumed for 2001 and 2000.

                                       32
<PAGE>


                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

            NOTES TO CONSOLIDATED FINANCIAL STATEMENTS -- (CONTINUED)


NOTE J--RETIREMENT PLANS -- (CONTINUED)

     The  components  of net periodic  pension  benefit cost for the years ended
December 31, 2001, 2000 and 1999 were as follows (in thousands):

                                                    2001       2000        1999
                                                 -------   --------    --------
Service cost .................................   $ 5,693   $  6,028    $  6,285
Interest cost ................................     6,083      5,553       5,243
Expected return on plan assets ...............    (6,781)     1,359     (17,810)
Net amortization of prior service cost
  and actuarial (gain)/loss ..................        69     (8,549)     11,690
                                                 -------   --------    --------
Net periodic pension benefit cost ............   $ 5,064   $  4,391    $  5,408
                                                 =======   ========    ========


     EMCOR contributes to various union defined contribution pension funds based
upon wages paid to union  employees of EMCOR.  Such  contributions  approximated
$92.0 million,  $88.9 million and $71.1 million for the years ended December 31,
2001, 2000 and 1999, respectively.

     EMCOR has a defined  contribution  retirement  plan  that  covers  its U.S.
non-union  eligible  employees.  Contributions  to  this  plan  are  based  on a
percentage of the employee's base  compensation.  The expense recognized for the
years ended December 31, 2001, 2000 and 1999 for the defined  contribution  plan
was $3.2 million, $2.9 million and $2.2 million, respectively.


NOTE K--COMMITMENTS AND CONTINGENCIES

     EMCOR and its  subsidiaries  lease  land,  buildings  and  equipment  under
various leases.  The leases frequently include renewal options and require EMCOR
to pay for utilities, taxes, insurance and maintenance expenses.

     Future  minimum  payments,  by year  and in the  aggregate,  under  capital
leases,  non-cancelable  operating leases and related sub-leases with initial or
remaining  terms of one or more years at  December  31, 2001 were as follows (in
thousands):

                                                 CAPITAL   OPERATING    SUBLEASE
                                                  LEASE      LEASE       INCOME
                                                 ------     -------      ------
2002 ..........................................   $ 121     $25,138       $ 637
2003 ..........................................      98      19,721         647
2004 ..........................................      34      15,080         546
2005 ..........................................       8       9,741         389
2006 ..........................................       6       5,581         355
Thereafter ....................................      --       7,708       1,457
                                                 ------     -------      ------
Total minimum lease payments ..................     267     $82,969      $4,031
                                                            =======      ======
Amounts representing interest .................     (18)
                                                  -----
Present value of net minimum lease payments ...   $ 249
                                                  =====

     Rent expense for the years ended December 31, 2001, 2000 and 1999 was $28.5
million,  $25.4 million and $15.1  million,  respectively.  Rent expense for the
years ended December 31, 2001, 2000 and 1999 included  sublease rental income of
$0.7 million, $0.6 million and $0.7 million, respectively.


     EMCOR  has  employment  agreements  for a fixed  term  with  its  executive
officers  and certain  management  personnel.  The  employment  agreements  with
executive officers may be terminated by the executive or EMCOR but if terminated
by  EMCOR,  the  agreements  provide  for  severance  benefits.  Certain  of the
agreements  provide the executives with certain additional rights if a change of
control (as defined) of EMCOR occurs.

     EMCOR is  contingently  liable to  sureties in respect of  performance  and
payment bonds issued by sureties in connection  with certain  contracts  entered
into by EMCOR's  subsidiaries in the normal course of their business.  EMCOR has
agreed to indemnify  the  sureties  for any payments  made by them in respect of
such bonds.


                                       33
<PAGE>


                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

            NOTES TO CONSOLIDATED FINANCIAL STATEMENTS -- (CONTINUED)


NOTE K--COMMITMENTS AND CONTINGENCIES -- (CONTINUED)

     EMCOR is subject to  regulation  with  respect to the  handling  of certain
materials  used in  construction  which are  classified as hazardous or toxic by
Federal, State and local agencies. EMCOR's practice is to avoid participation in
projects  principally  involving the  remediation or removal of such  materials.
However,  where  remediation is a required part of contract  performance,  EMCOR
believes it complies with all applicable  regulations governing the discharge of
material into the  environment  or otherwise  relating to the  protection of the
environment.


     A subsidiary of EMCOR has guaranteed  indebtedness of a venture in which it
has a 40% interest; the other venture partner, Baltimore Gas and Electric, has a
60%  interest.  The venture  designs,  constructs,  owns,  operates,  leases and
maintains  facilities to produce  chilled water for sale to customers for use in
cooling.  These guarantees are not expected to have a material adverse effect on
EMCOR's financial position or results of operations.  Under one guarantee,  each
of the venturers is jointly and severally liable for the venture's $25.0 million
borrowing  due December  2031.  The other  guarantee is related to the venture's
$50.0 million  revolving  credit facility  expiring  September 2002, under which
guarantee EMCOR's subsidiary could be responsible for 40% of the indebtedness.

     Pursuant to EMCOR's bankruptcy  reorganization,  when it was formerly known
as JWP, Inc., a wholly-owned  subsidiary  SellCo  Corporation  ("SellCo") issued
approximately  $48.1 million principal amount of 12.0%  Subordinated  Contingent
Payments Notes, due 2004, (the "SellCo Notes"). Interest is payable semiannually
in  additional  SellCo  Notes.  Net Cash  Proceeds (as defined in the  Indenture
pursuant  to which the  SellCo  Notes  were  issued)  from the sales of stock or
assets of SellCo subsidiaries were to be used to redeem SellCo Notes. The SellCo
Notes are not  obligations  of EMCOR and,  accordingly,  are not included in the
accompanying Consolidated Balance Sheets as of December 31, 2001 and 2000. Since
the date of issuance,  approximately $23.2 million of the SellCo Notes have been
redeemed with proceeds from the sale of stock and assets of SellCo  subsidiaries
and the  prepayment by EMCOR of the  Supplemental  SellCo Note. The SellCo Notes
mature on December 15, 2004 if not deemed  canceled at an earlier date  pursuant
to the Indenture.


NOTE L--ADDITIONAL CASH FLOW INFORMATION


     The following presents  information about cash paid for interest and income
taxes and non-cash  financing  activities for the years ended December 31, 2001,
2000 and 1999 (in thousands):


                                                   2001      2000        1999
                                                 --------  --------    --------
Cash paid during the year for:
  Interest ...................................   $  4,195   $8,290      $9,018
  Income taxes ...............................   $  7,846   $4,039      $5,418
Non-cash financing activities:
  5.75% Convertible Subordinated Notes
    due 2005, converted into common stock ....   $115,000   $   --      $   --

NOTE M--SEGMENT INFORMATION

     EMCOR has the  following  reportable  segments:  United  States  electrical
construction and facilities services,  United States mechanical construction and
facilities  services,  United States other  services,  Canada  construction  and
facilities  services,  United Kingdom  construction and facilities  services and
Other  international  construction  and  facilities  services.  The segments (i)
United  States  other  services  primarily  represents  those  operations  which
principally   provide  consulting  and  maintenance   services  and  (ii)  Other
international construction and facilities services represents EMCOR's operations
outside of the United States, Canada, and the United Kingdom, primarily in South
Africa,  the  Middle  East  and  Europe,   performing  electrical  construction,
mechanical construction and facilities services.

     The following  presents  information about industry segments and geographic
areas for the years ended December 31, 2001, 2000 and 1999 (in thousands):

<TABLE>
<CAPTION>
                                                                         2001         2000         1999
                                                                      ----------   ----------   ----------
<S>                                                                   <C>          <C>          <C>
Revenues from unrelated entities:
  United States electrical construction and facilities services ...   $1,334,674   $1,350,716   $  993,073
  United States mechanical construction and facilities services ...    1,202,078    1,262,006    1,067,063
  United States other services ....................................      209,721      163,936       82,814
                                                                      ----------   ----------   ----------
  Total United States operations ..................................    2,746,473    2,776,658    2,142,950
  Canada construction and facilities services .....................      198,221      236,961      196,694
  United Kingdom construction and facilities services .............      463,560      446,251      553,654
  Other international construction and facilities services ........       11,600          334          664
                                                                      ----------   ----------   ----------
  Total worldwide operations ......................................   $3,419,854   $3,460,204   $2,893,962
                                                                      ==========   ==========   ==========
</TABLE>

                                       34
<PAGE>


                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

            NOTES TO CONSOLIDATED FINANCIAL STATEMENTS -- (CONTINUED)


NOTE M--SEGMENT INFORMATION -- (CONTINUED)


<TABLE>
<CAPTION>
                                                                                     2001               2000               1999
                                                                                  -----------        -----------        -----------
<S>                                                                               <C>                <C>                <C>
Total revenues:
  United States electrical construction and facilities services ..............    $ 1,371,188        $ 1,373,977        $ 1,000,234
  United States mechanical construction and facilities services ..............      1,234,964          1,283,740          1,074,758
  United States other services ...............................................        215,458            166,759             83,411
  Less intersegment revenues .................................................        (75,137)           (47,818)           (15,453)
                                                                                  -----------        -----------        -----------
  Total United States operations .............................................      2,746,473          2,776,658          2,142,950
  Canada construction and facilities services ................................        198,221            236,961            196,694
  United Kingdom construction and facilities services ........................        463,560            446,251            553,654
  Other international construction and facilities services ...................         11,600                334                664
                                                                                  -----------        -----------        -----------
  Total worldwide operations .................................................    $ 3,419,854        $ 3,460,204        $ 2,893,962
                                                                                  ===========        ===========        ===========
Operating income (loss):
  United States electrical construction and facilities services ..............    $    75,280        $    58,644        $    38,485
  United States mechanical construction and facilities services ..............         41,408             35,914             37,957
  United States other services ...............................................         (7,163)            (5,558)            (4,532)
                                                                                  -----------        -----------        -----------
  Total United States operations .............................................        109,525             89,000             71,910
  Canada construction and facilities services ................................          2,312              5,160              3,991
  United Kingdom construction and facilities services ........................          7,170              6,026              3,208
  Other international construction and facilities services ...................         (1,220)               551               (355)
  Corporate administration ...................................................        (29,105)           (21,812)           (20,663)
                                                                                  -----------        -----------        -----------
  Total worldwide operations .................................................         88,682             78,925             58,091
Other corporate items:
  Interest expense ...........................................................         (4,795)            (9,705)           (10,520)
  Interest income ............................................................          5,587              2,367              2,107
                                                                                  -----------        -----------        -----------
  Income before taxes ........................................................    $    89,474        $    71,587        $    49,678
                                                                                  ===========        ===========        ===========
Capital expenditures:
  United States electrical construction and facilities services ..............    $     3,731        $     3,495        $     3,689
  United States mechanical construction and facilities services ..............          5,095              6,071              3,081
  United States other services ...............................................          2,022              1,867                586
                                                                                  -----------        -----------        -----------
  Total United States operations .............................................         10,848             11,433              7,356
  Canada construction and facilities services ................................          1,043              1,520                804
  United Kingdom construction and facilities services ........................          5,065              3,470              2,226
  Other international construction and facilities services ...................             --                 --                113
  Corporate administration ...................................................            983                275                238
                                                                                  -----------        -----------        -----------
  Total worldwide operations .................................................    $    17,939        $    16,698        $    10,737
                                                                                  ===========        ===========        ===========
Depreciation and amortization:
  United States electrical construction and facilities services ..............    $     3,868        $     3,485        $     3,284
  United States mechanical construction and facilities services ..............          6,655              6,130              5,424
  United States other services ...............................................          3,418              2,724              1,988
                                                                                  -----------        -----------        -----------
  Total United States operations .............................................         13,941             12,339             10,696
  Canada construction and facilities services ................................            772                836                680
  United Kingdom construction and facilities services ........................          2,858              2,858              2,550
  Other international construction and facilities services ...................             --                 --                 60
  Corporate administration ...................................................            629                 68                107
                                                                                  -----------        -----------        -----------
  Total worldwide operations .................................................    $    18,200        $    16,101        $    14,093
                                                                                  ===========        ===========        ===========
<CAPTION>


                                                                                                         2001              2000
                                                                                                     -----------        -----------
<S>                                                                                                  <C>                <C>
Costs and estimated earnings in excess of billings on uncompleted contracts:
  United States electrical construction and facilities services ................................     $    70,838        $    46,323
  United States mechanical construction and facilities services ................................         122,104             91,977
  United States other services .................................................................           1,184              2,540
                                                                                                     -----------        -----------
  Total United States operations ...............................................................         194,126            140,840
  Canada construction and facilities services ..................................................          13,384              9,087
  United Kingdom construction and facilities services ..........................................          13,762              8,146
  Other international construction and facilities services .....................................              --                 --
                                                                                                     -----------        -----------
  Total worldwide operations ...................................................................     $   221,272        $   158,073
                                                                                                     ===========        ===========
</TABLE>

                                       35
<PAGE>


                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

            NOTES TO CONSOLIDATED FINANCIAL STATEMENTS -- (CONTINUED)


NOTE M--SEGMENT INFORMATION -- (CONTINUED)


<TABLE>
<CAPTION>
                                                                                                               2001         2000
                                                                                                            ----------   ----------
<S>                                                                                                         <C>          <C>
Billings in excess of costs and estimated earnings on uncompleted contracts:
  United States electrical construction and facilities services .........................................   $  176,401   $  190,276
  United States mechanical construction and facilities services .........................................       99,267       93,491
  United States other services ..........................................................................        1,914        2,191
                                                                                                            ----------   ----------
  Total United States operations ........................................................................      277,582      285,958
  Canada construction and facilities services ...........................................................        7,217        5,835
  United Kingdom construction and facilities services ...................................................       34,236       23,136
  Other international construction and facilities services ..............................................          130           --
                                                                                                            ----------   ----------
  Total worldwide operations ............................................................................   $  319,165   $  314,929
                                                                                                            ==========   ==========
Long-lived assets:
  United States electrical construction and facilities services .........................................   $   13,083   $   10,867
  United States mechanical construction and facilities services .........................................       66,738       71,427
  United States other services ..........................................................................       22,394       23,842
                                                                                                            ----------   ----------
  Total United States operations ........................................................................      102,215      106,136
  Canada construction and facilities services ...........................................................        4,365        4,553
  United Kingdom construction and facilities services ...................................................        8,485        7,761
  Other international construction and facilities services ..............................................        3,384        3,649
  Corporate administration ..............................................................................        1,623        1,004
                                                                                                            ----------   ----------
  Total worldwide operations ............................................................................   $  120,072   $  123,103
                                                                                                            ==========   ==========
Total assets:
  United States electrical construction and facilities services .........................................   $  417,678   $  422,647
  United States mechanical construction and facilities services .........................................      457,596      450,684
  United States other services ..........................................................................       60,965       79,323
                                                                                                            ----------   ----------
  Total United States operations ........................................................................      936,239      952,654
  Canada construction and facilities services ...........................................................       62,234       60,122
  United Kingdom construction and facilities services ...................................................      152,981      136,645
  Other international construction and facilities services ..............................................       11,497       14,181
  Corporate administration ..............................................................................      186,713       98,262
                                                                                                            ----------   ----------
  Total worldwide operations ............................................................................   $1,349,664   $1,261,864
                                                                                                            ==========   ==========
</TABLE>


NOTE N--SELECTED UNAUDITED QUARTERLY INFORMATION
(IN THOUSANDS, EXCEPT PER SHARE DATA)

<TABLE>
<CAPTION>
                                                                                     MARCH 31     JUNE 30      SEPT. 30     DEC. 31
                                                                                     --------     --------     --------     --------
<S>                                                                                  <C>          <C>          <C>          <C>
2001 QUARTERLY RESULTS
Revenues .......................................................................     $837,555     $869,506     $848,629     $864,164
Gross profit ...................................................................     $ 80,519     $ 92,744     $100,867     $117,693
Net income .....................................................................     $  5,657     $ 11,622     $ 15,291     $ 17,442
Basic EPS ......................................................................     $   0.54     $   1.00     $   1.03     $   1.18
                                                                                     ========     ========     ========     ========
Diluted EPS ....................................................................     $   0.44     $   0.81     $   1.00     $   1.14
                                                                                     ========     ========     ========     ========
2000 QUARTERLY RESULTS
Revenues .......................................................................     $741,522     $866,850     $921,568     $930,264
Gross profit ...................................................................     $ 72,545     $ 85,343     $ 88,469     $111,460
Net income .....................................................................     $  4,930     $  9,158     $ 11,479     $ 14,522
Basic EPS ......................................................................     $   0.47     $   0.88     $   1.10     $   1.39
                                                                                     ========     ========     ========     ========
Diluted EPS ....................................................................     $   0.40     $   0.68     $   0.83     $   1.03
                                                                                     ========     ========     ========     ========
</TABLE>

                                       36
<PAGE>


                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

            NOTES TO CONSOLIDATED FINANCIAL STATEMENTS -- (CONTINUED)


NOTE O--LEGAL PROCEEDINGS

     In  February  1995,  as part of an  investigation  by the New  York  County
District  Attorney's  office into the business  affairs of a general  contractor
that did business with EMCOR's subsidiary,  Forest Electric Corp. ("Forest"),  a
search  warrant was executed at Forest's  executive  offices.  On July 12, 2000,
Forest was served with a Subpoena  Duces Tecum to produce  certain  documents as
part of a  broader  investigation  by the New York  County  District  Attorney's
office  into  illegal  business  practices  in the New  York  City  construction
industry.  Forest has been informed by the New York County  District  Attorney's
office that it and  certain of its  officers  are targets of the  investigation.
Forest has  produced  documents  in  response  to the  subpoena  and  intends to
cooperate  fully  with  the  District  Attorney's  office  investigation  as  it
proceeds.

     On July 31,  1998,  a former  employee  of a  subsidiary  of EMCOR  filed a
class-action  complaint on behalf of the  participants  in two employee  benefit
plans  sponsored  by EMCOR  against  EMCOR and other  defendants  for  breach of
fiduciary  duty under the Employee  Retirement  Income  Security Act. All of the
claims relate to alleged acts or omissions  which occurred during the period May
1991 to December 1994.  The principal  allegations of the complaint are that the
defendants  breached their fiduciary duties by causing the plans to purchase and
hold stock of EMCOR when it was then known as JWP, Inc. and when the  defendants
knew or  should  have  known it was  imprudent  to do so.  The  action  has been
settled, subject to court approval. The amount to be paid by EMCOR in connection
with the proposed settlement would not be material.


     In December 2001, the Company's Canadian subsidiary Comstock Canada Limited
("Comstock")  commenced  an action  against  Atomic  Energy  of  Canada  Limited
("AECL") claiming  approximately Cdn. $6.0 million in connection with Comstock's
work on two medical  isotope  nuclear  reactors  and  associated  work at AECL's
facility at Chalk  River,  Ontario.  Comstock's  claim is for  holdback,  unpaid
change  requests,  loss of productivity  and extended  duration costs.  AECL has
filed a defense denying Comstock's claim and counterclaimed against Comstock for
Cdn. $47.0 million  claiming  substantial  deficiencies in Comstock's work which
are alleged to have resulted in the need to replace a portion of Comstock's work
and  installed  materials  and the need to reinstall  various  components of the
reactor  systems.  These  deficiencies  are alleged to have caused a significant
delay in AECL's ability to obtain the necessary  certifications for operation of
the systems.  To date, there has been no document  exchange or discovery in this
litigation.  The Company  believes it has good and  meritorious  defenses to the
AECL counterclaim.


     Substantial  settlements or damage judgements  against EMCOR arising out of
these  matters  could  have a  material  adverse  effect  on  EMCOR's  business,
operating results and financial condition.

     In addition to the above,  EMCOR is involved in other legal proceedings and
claims,  asserted by and against EMCOR, which have arisen in the ordinary course
of business.  EMCOR  believes it has a number of valid defenses to these actions
and EMCOR  intends  to  vigorously  defend or assert  these  claims and does not
believe that a significant liability will result.  However, EMCOR cannot predict
the  outcome  thereof  or the  impact  that an  adverse  result  of the  matters
discussed  above  will  have upon  EMCOR's  financial  position  or  results  of
operations.  Expenses related to the assertion of defense of claims are expensed
as incurred.

NOTE P--SUBSEQUENT EVENT


     On February 11, 2002,  EMCOR  signed a  definitive  agreement  with Comfort
Systems USA, Inc.  ("Comfort  Systems") to acquire  nineteen of Comfort Systems'
subsidiaries.  Under the terms of the agreement,  EMCOR will pay Comfort Systems
$186.25 million,  approximately  $164.25 million in cash and approximately $22.0
million by  assumption  of Comfort  Systems  notes  payable to former  owners of
certain of the acquired  companies.  EMCOR will fund the  acquisition  through a
combination of cash on hand and borrowings  under its revolving credit facility.
The  acquisition  is  expected  to close in the first  quarter of 2002,  pending
customary closing conditions and regulatory approval.


                                       37
<PAGE>


REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS



To the Board of Directors and Stockholders of EMCOR Group, Inc.:

     We have  audited  the  accompanying  consolidated  balance  sheets of EMCOR
Group,  Inc. (a Delaware  corporation)  and  subsidiaries  (the "Company") as of
December  31,  2001  and  2000,  and  the  related  consolidated  statements  of
operations,  cash flows and stockholders'  equity and  comprehensive  income for
each  of  the  three  years  in  the  period  ended  December  31,  2001.  These
consolidated  financial  statements  and the schedule  referred to below are the
responsibility of the Company's management.  Our responsibility is to express an
opinion on these  consolidated  financial  statements  and schedule based on our
audits.

     We conducted our audits in accordance  with  auditing  standards  generally
accepted in the United States.  Those standards require that we plan and perform
the audit to obtain reasonable  assurance about whether the financial statements
are free of material misstatement. An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the financial statements.  An
audit also includes  assessing the accounting  principles  used and  significant
estimates  made by  management,  as well as  evaluating  the  overall  financial
statement  presentation.  We believe that our audits provide a reasonable  basis
for our opinion.


     In our opinion,  the financial statements referred to above present fairly,
in all material  respects,  the financial position of the Company as of December
31, 2001 and 2000, and the results of its operations and its cash flows for each
of the three years in the period ended  December 31, 2001,  in  conformity  with
accounting principles generally accepted in the United States.

     Our  audits  were made for the  purpose  of forming an opinion on the basic
financial  statements taken as a whole. The schedule of Valuation and Qualifying
Accounts is presented for purposes of complying with the Securities and Exchange
Commission's  rules  and is not part of the  basic  financial  statements.  This
schedule has been subjected to the auditing  procedures applied in the audits of
the  basic  financial  statements  and,  in our  opinion,  fairly  states in all
material  respects  the  financial  data  required  to be set forth  therein  in
relation to the basic financial statements taken as a whole.


ARTHUR ANDERSEN LLP


Stamford, Connecticut
February 20, 2002

                                       38
<PAGE>


ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND
        FINANCIAL DISCLOSURE

   Not Applicable

                                    PART III

     The Items  comprising Part III information will be filed as an amendment to
this  Form 10-K no later  than 120 days  after  December  31,  2001,  the end of
EMCOR's fiscal year covered by this Form 10-K.

                                       39
<PAGE>


                                     PART IV

ITEM 14. EXHIBITS, FINANCIAL STATEMENT SCHEDULES AND REPORTS ON FORM 8-K

(a)(1)   The following  consolidated  financial  statements of EMCOR Group, Inc.
         and Subsidiaries are included in Part II, Item 8:

         Financial Statements:

         Consolidated Balance Sheets--December 31, 2001 and 2000

         Consolidated  Statements of Operations--Years  Ended December 31, 2001,
         2000 and 1999

         Consolidated  Statements of Cash Flows--Years  Ended December 31, 2001,
         2000 and 1999

         Consolidated  Statements  of  Stockholders'  Equity  and  Comprehensive
         Income--Years Ended December 31, 2001, 2000 and 1999

         Notes to Consolidated Financial Statements

         Report of Independent Public Accountants

(a)(2)   The following  financial  statement schedules are included in this Form
         10-K report:

         Schedule II--Valuation And Qualifying Accounts

         All other  schedules  are omitted  because they are not  required,  are
         inapplicable, or the information is otherwise shown in the consolidated
         financial statements or notes thereto.

(a)(3)   The exhibits  listed on the Exhibit Index  following  the  consolidated
         financial  statements  hereof are filed  herewith  in  response to this
         Item.

(b)      Reports on Form 8-K:


         No reports on Form 8-K have been filed by EMCOR during the last quarter
         of the year covered by this report.


                                       40
<PAGE>


                                   SCHEDULE II

                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

                        VALUATION AND QUALIFYING ACCOUNTS
                                 (IN THOUSANDS)

<TABLE>
<CAPTION>
                                           BALANCE AT                    ADDITIONS
                                           BEGINNING     COSTS AND      CHARGED TO                     BALANCE AT
        DESCRIPTION                         OF YEAR       EXPENSES    OTHER ACCOUNTS  DEDUCTIONS(1)   END OF YEAR
- -------------------------------            ----------    ---------    --------------  ------------    -----------
<S>                                         <C>             <C>       <C>              <C>            <C>
ALLOWANCE FOR DOUBTFUL ACCOUNTS
Year Ended December 31, 2001                $36,917         2,856             --         (4,682)        $35,091
Year Ended December 31, 2000                $31,083         6,419             --           (585)        $36,917
Year Ended December 31, 1999                $24,006         5,967          5,094         (3,984)        $31,083
</TABLE>

- ----------
(1)  Deductions represent  uncollectible balances of accounts receivable written
     off, net of recoveries.

                                       41
<PAGE>


                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

                                  EXHIBIT INDEX

 EXHIBIT                                               INCORPORATED BY REFERENCE
   NO.                     DESCRIPTION                     TO, OR PAGE NUMBER
  ----                     -----------                 -------------------------

  2(a)   --   Disclosure Statement and Third Amended    Exhibit 2(a) to EMCOR's
              Joint Plan of Reorganization (the "Plan   Registration Statement
              of Reorganization") proposed by EMCOR     on Form 10 as originally
              Group, Inc. (formerly JWP INC.) (the      filed March 17, 1995
              "Company" or "EMCOR") and its subsidiary  (the "Form 10")
              SellCo Corporation ("SellCo"), as
              approved for dissemination by the United
              States Bankruptcy Court, Southern
              District of New York (the "Bankruptcy
              Court"), on August 22, 1994.

  2(b)   --   Modification to the Plan of               Exhibit 2(b) to Form 10
              Reorganization dated September 29, 1994

  2(c)   --   Second Modification to the Plan of        Exhibit 2(c) to Form 10
              Reorganization dated September 30, 1994

  2(d)   --   Confirmation Order of the Bankruptcy      Exhibit 2(d) to Form 10
              Court dated September 30, 1994 (the
              "Confirmation Order") confirming the
              Plan of Reorganization, as amended

  2(e)   --   Amendment to the Confirmation Order       Exhibit 2(e) to Form 10
              dated December 8, 1994

  2(f)   --   Post-confirmation modification to the     Exhibit 2(f) to Form 10
              Plan of Reorganization entered on
              December 13, 1994

3(a-1)   --   Restated Certificate of Incorporation     Exhibit 3(a-5) to
              of EMCOR filed December 15, 1994          Form 10

3(a-2)   --   Amendment dated November 28, 1995 to the  Exhibit 3(a-2) to
              Restated Certificate of Incorporation     EMCOR's Annual Report on
              of EMCOR                                  Form 10-K for the year
                                                        ended December 31, 1995
                                                        (the "1995 Form 10-K")

3(a-3)   --   Amendment dated February 12, 1998 to the  Exhibit 3(a-3) to
              Restated Certificate of Incorporation     EMCOR's Annual Report on
                                                        Form 10-K for the year
                                                        ended December 31, 1997
                                                        (the "1997 Form 10-K")

  3(b)   --   Amended and Restated By-Laws              Exhibit 3(b) to EMCOR's
                                                        Annual Report on Form
                                                        10-K for the year ended
                                                        December 31, 1998 (the
                                                        "1998 Form 10-K")

  3(c)   --   Rights Agreement dated March 3, 1997      Exhibit 1 to EMCOR's
              between EMCOR and the Bank of New York    Report on Form 8-K dated
                                                        March 3, 1997

   4.1   --   Amendment and Restatement of Credit       Exhibit 4.1 to 1998
              Agreement (the "Credit Agreement") dated  Form 10-K
              as of December 22, 1998 among EMCOR,
              certain of its subsidiaries and Harris
              Trust and Savings Bank, individually and
              as agent, and the Lenders which are or
              become Parties thereto*

   4.2   --   Subordinated Indenture dated as of March  Exhibit 4(b) to EMCOR's
              18, 1998 ("Indentured") between EMCOR     Quarterly Report on Form
              and State Street Bank and Trust Company,  10-Q for the quarter
              as Trustee ("State Street Bank")          ended March 31, 1998
                                                        ("March 1998 Form 10-Q")

   4.3   --   First Supplemental Indenture dated as     Exhibit 4(c) to
              of March 18, 1998 to Indenture between    March 1998 Form 10-Q
               EMCOR and State Street Bank

                          42
<PAGE>


                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

                                  EXHIBIT INDEX

 EXHIBIT                                               INCORPORATED BY REFERENCE
   NO.                     DESCRIPTION                     TO, OR PAGE NUMBER
  ----                     -----------                 -------------------------

   4.4   --   Indenture dated as of December 15, 1994,  Exhibit 4.4 to Form 10
              between SellCo and Fleet National Bank
              of Connecticut, as trustee, in respect
              of SellCo's 12% Subordinated Contingent
              Payment Notes, Due 2004

 10(a)   --   Employment Agreement made as of January   Page
              1, 2002 between EMCOR and Frank T.
              MacInnis

 10(b)   --   Employment Agreement made as of           Page
              January 1, 2002 between EMCOR and
              Sheldon I. Cammaker

 10(c)   --   Employment Agreement made as of           Page
              January 1, 2002 between EMCOR
              and Leicle E. Chesser

 10(d)   --   Employment Agreement made as of           Page
              January 1, 2002 between EMCOR
              and Jeffrey M. Levy


 10(e)   --   Employment Agreement made as of           Page
              January 1, 2002 between EMCOR
              and R. Kevin Matz


 10(f)   --   Employment Agreement made as of           Page
              January 1, 2002 between EMCOR
              and Mark A. Pompa

10(g-1)  --   1994 Management Stock Option Plan         Exhibit 10(o) to Form 10
              ("1994 Option Plan")

10(g-2)  --   Amendment to Section 12 of the            Exhibit 10(g-2) to
              1994 Option Plan                          EMCOR's Annual Report on
                                                        Form 10-K for the year
                                                        ended December 31, 2000

10(g-3)  --   Amendment to Section 13 of the            Exhibit 10(g-3) to
              1994 Option Plan                          EMCOR's Annual Report on
                                                        Form 10-K for the year
                                                        ended December 31, 2000

10(h-1)  --   1995 Non-Employee Directors'              Exhibit 10(p) to Form 10
              Non-Qualified Stock Option Plan
              ("1995 Option Plan")

10(h-2)  --   Amendment to Section 10 of the            Exhibit 10(h-2) to
              1995 Option Plan                          EMCOR's Annual Report on
                                                        Form 10-K for the year
                                                        ended December 31, 2000

10(i-1)  --   1997 Non-Employee Directors'              Exhibit 10(k) to 1999
              Non-Qualified Stock Option Plan           Form 10-K
              ("1997 Option Plan")

10(i-2)  --   Amendment to Section 9 of the             Exhibit 10(i-2) to
              1997 Option Plan                          EMCOR's Annual Report on
                                                        Form 10-K for the year
                                                        ended December 31, 2000

 10(j)   --   1997 Stock Plan for Directors             Exhibit 10(l) to 1999
                                                        Form 10-K

10(k-1)  --   Continuity Agreement dated as             Exhibit 10(a) to EMCOR's
              of June 22, 1998 between                  Quarterly Report on Form
              Frank T. MacInnis and EMCOR               10-Q for the quarter
              ("MacInnis Continuity Agreement")         ended June 30, 1998
                                                        ("June 1998 Form 10-Q")

10(k-2)  --   Amendment dated as of May 4, 1999 to      Exhibit 10(h) to June
              MacInnis Continuity Agreement             1999 Form 10-Q

10(l-1)  --   Continuity Agreement dated as of          Exhibit 10(c) to the
              June 22, 1998 between                     June 1998 Form 10-Q
              Sheldon I. Cammaker and EMCOR
              ("Cammaker Continuity Agreement")

10(l-2)  --   Amendment dated as of May 4, 1999 to      Exhibit 10(i) to June
              Cammaker Continuity Agreement             1999 Form 10-Q

10(m-1)  --   Continuity Agreement dated as of          Exhibit 10(d) to the
              June 22, 1998 between                     June 1998 Form 10-Q
              Leicle E. Chesser and EMCOR
              ("Chesser Continuity Agreement")

10(m-2)  --   Amendment dated as of May 4, 1999 to      Exhibit 10(j) to
              Chesser Continuity Agreement              June 1999 Form 10-Q

                                       43
<PAGE>


                                EMCOR GROUP, INC.
                                AND SUBSIDIARIES

                                  EXHIBIT INDEX

 EXHIBIT                                               INCORPORATED BY REFERENCE
   NO.                     DESCRIPTION                     TO, OR PAGE NUMBER
  ----                     -----------                 -------------------------

10(n-1)  --   Continuity Agreement dated as of          Exhibit 10(b) to the
              June 22, 1998 between                     June 1998 Form 10-Q
              Jeffrey M. Levy and EMCOR
              ("Levy Continuity Agreement")

10(n-2)  --   Amendment dated as of May 4, 1999 to      Exhibit 10(l) to June
              Levy Continuity Agreement                 1999 Form 10-Q

10(o-1)  --   Continuity Agreement dated as of          Exhibit 10(f) to the
              June 22, 1998 between                     June 1998 Form 10-Q
              R. Kevin Matz and EMCOR
              ("Matz Continuity Agreement")

10(o-2)  --   Amendment dated as of May 4, 1999         Exhibit 10(m) to June
              to Matz Continuity Agreement              1999 Form 10-Q

10(p-1)  --   Continuity Agreement dated as of          Exhibit 10(g) to the
              June 22, 1998 between                     June 1998 Form 10-Q
              Mark A. Pompa and EMCOR
              ("Pompa Continuity Agreement")

10(p-2)  --   Amendment dated as of May 4, 1999 to      Exhibit 10(n) to June
              Pompa Continuity Agreement                1999 Form 10-Q

 10(q)   --   Executive Stock Bonus Plan*               Exhibit 10(r) to EMCOR's
                                                        Annual Report on Form
                                                        10-K for the year ended
                                                        December 31, 2000

    11   --   Computation of Basic EPS and Diluted EPS  Page
              for the years ended December 2001
              and 2000*

    21   --   List of Significant Subsidiaries*         Page

    23   --   Consent of Arthur Andersen LLP*           Page

- ----------
*Filed Herewith

     Pursuant to Item 601(b)(4)(iii) of Regulation S-K, upon request of the
Securities and Exchange Commission, the Registrant hereby undertakes to furnish
a copy of any unfiled instrument which defines the rights of holders of
long-term debt of the Registrant's subsidiaries.

                                       44
<PAGE>


                                   SIGNATURES

     PURSUANT TO THE REQUIREMENTS OF SECTION 13 OR 15(D) OF THE SECURITIES
EXCHANGE ACT OF 1934, THE REGISTRANT HAS DULY CAUSED THIS REPORT TO BE SIGNED ON
ITS BEHALF BY THE UNDERSIGNED THEREUNTO DULY AUTHORIZED.

                                    EMCOR GROUP, INC.
                                    (Registrant)


Date: February 21, 2002             by          /s/ Frank T. MacInnis
                                    -------------------------------------------
                                                    FRANK T. MACINNIS
                                         CHAIRMAN OF THE BOARD OF DIRECTORS AND
                                                 CHIEF EXECUTIVE OFFICER

     PURSUANT TO THE REQUIREMENTS OF THE SECURITIES EXCHANGE ACT OF 1934, THIS
REPORT HAS BEEN SIGNED BELOW BY THE FOLLOWING PERSONS ON BEHALF OF THE
REGISTRANT AND IN THE CAPACITIES AND ON FEBRUARY 21, 2002.


           /s/ Frank T. MacInnis          Chairman of the Board of Directors and
       ---------------------------
             Frank T. MacInnis                    Chief Executive Officer

          /s/ Stephen W. Bershad                         Director
       ---------------------------
            Stephen W. Bershad

           /s/ David A. B. Brown                         Director
       ---------------------------
             David A. B. Brown

           /s/ Albert Fried, Jr.                         Director
       ---------------------------
             Albert Fried, Jr.

         /s/ Richard F. Hamm, Jr.                        Director
       ---------------------------
           Richard F. Hamm, Jr.

            /s/ Kevin C. Toner                           Director
       ---------------------------
              Kevin C. Toner

           /s/ Leicle E. Chesser               Executive Vice President and
       ---------------------------
             Leicle E. Chesser                    Chief Financial Officer

             /s/ Mark A. Pompa                 Vice President and Controller
       ---------------------------
               Mark A. Pompa


                                       45

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.(A)
<SEQUENCE>3
<FILENAME>c23256_ex10-a.txt
<DESCRIPTION>EMPLOYMENT AGREEMENT FRANK T. MACINNIS
<TEXT>

                                                                  Exhibit 10.(a)

                              EMPLOYMENT AGREEMENT

              THIS  AGREEMENT  made as of January 1, 2002 by and  between  EMCOR
GROUP, INC. (the "Company") and FRANK T. MACINNIS ("Executive").

              In order to induce  Executive to serve as Chief Executive  Officer
of the  Company  and  Chairman of the Board of  Directors  of the  Company  (the
"Board"),  the Company desires to provide  Executive with compensation and other
benefits under the conditions set forth in this Agreement.

              Executive  is willing  to accept  such  employment  and to perform
services  for the  Company  and its  subsidiaries,  on the terms and  conditions
hereinafter set forth.

              It is  therefore  hereby  agreed by and  between  the  parties  as
follows:

              1.     EMPLOYMENT.

              1.1    Subject to the terms and conditions of this Agreement,  the
Company  agrees  to  employ  Executive  during  the  Period  of  Employment  (as
hereinafter  defined)  as the Chief  Executive  Officer of the  Company.  In his
capacity as Chief  Executive  Officer of the Company,  Executive  shall have the
customary powers,  responsibilities  and authorities of chief executive officers
of similar  corporations  of the size,  type and nature of the Company as it may
exist from time to time,  including,  but not  limited  to,  authority  over all
personnel  decisions  and  business  policies  and  practices,  subject  to  the
direction of the Board.

              1.2    The  Company  shall,  during the Period of  Employment  (as
hereinafter  defined),  make its best efforts to ensure Executive's retention as
Chairman of the Board

              1.3    Subject  to the  terms  and  conditions  hereof,  Executive
hereby agrees to be employed as the Chief  Executive  Officer of the Company and
shall  devote his full  working  time and  efforts,  to the best of his ability,
experience  and  talent,  to  the  performance  of  the  services,   duties  and
responsibilities  in connection  therewith and agrees to serve,  if elected,  as
Chairman  of the  Board.  Except  upon the prior  written  consent of the Board,
Executive  will not  during  the  Period  of  Employment  (i)  accept  any other
employment  or (ii)  engage,  directly  or  indirectly,  in any  other  business
activity (whether or not pursued for pecuniary advantage), whether or not it may
be  competitive  with,  or  whether  or not it might  place  him in a  competing
position  to that of, the  Company or any  subsidiary  thereof.  Nothing in this
Agreement  shall preclude the Executive from (i) engaging,  consistent  with his
duties and responsibilities  hereunder,  in charitable  community affairs,  (ii)
managing his personal  investments,  (iii)  continuing to serve on the boards of
directors  on which he  presently  serves  (to the  extent  such  service is not
precluded  by federal or state law or by  conflict  of interest by reason of his
position with the Company),  or (iv) serving,  subject to approval of the Board,
as a member of boards  of  directors  of other  companies,  PROVIDED,  that such
activities  do  not  interfere  with  the  performance  of  Executive's   duties
hereunder.  Notwithstanding  the foregoing,  it is expressly  acknowledged  that
Executive's  existing  ownership in, and service as a director and/or officer of
ComNet  Communications,  Inc.  have been  disclosed  to the Company and that the
continuing  ownership thereof and any reasonable actions  associated  therewith,
including  without  limitation,  continuing as a director and/or officer thereof
shall be  permitted  under  the  terms of this  Agreement  and shall in no event
constitute  a breach  hereof.
<PAGE>


              2.     PERIOD OF  EMPLOYMENT.  Executive's  period  of  employment
hereunder shall commence on January 1, 2002 (the "Commencement  Date") and shall
continue  through the earlier of  December  31, 2004 or the date of  termination
hereunder (the "Period of Employment");  PROVIDED,  HOWEVER,  that the Period of
Employment  shall  automatically  be extended for  successive  one-year  periods
unless the Company or  Executive,  at least six months  prior to the end of such
period,  provides  written notice to the other party of intent not to extend the
Period  of  Employment.  Notwithstanding  anything  in  this  Agreement  to  the
contrary, in the event of a Change of Control (as defined in Section 6.1(e)) the
Period of Employment  shall be for a period of three years  commencing as of the
date of such Change of Control.

              3.     COMPENSATION.

              3.1    SALARY.  The  Company  shall pay  Executive  a base  salary
("Base  Salary") at the rate of $800,000 per annum for the Period of Employment.
Base Salary shall be payable in accordance with the ordinary  payroll  practices
of the Company.  Executive's rate of Base Salary shall be increased on the first
day of each calendar year occurring  during the Period of Employment,  beginning
with  January  1, 2003,  by the  percentage  increase  for the prior year in the
consumer  price index for the area in which the principal  office of the Company
is located,  as  determined by the U.S.  Department  of Commerce,  or the amount
specified by the Board, whichever is greater.

              3.2    BONUS.  In addition to his Base Salary,  Executive shall be
entitled, while he remains employed hereunder, in respect of each calendar year,
to an annual  bonus (the  "Bonus")  payable in cash and at such times as bonuses
are customarily paid to senior executives of the Company;  provided that so long
as the Company's  Executive Stock Bonus Plan (the "Plan") shall remain in effect
and  the  Executive  shall  be  designated  a  participant  therein,  25% of the
Executive's  Bonus shall be payable in restricted stock units in accordance with
the Plan and the Executive,  in accordance with the terms of the Plan, may elect
to receive a greater percentage of his Bonus in restricted stock units. For each
calendar year during the Period of Employment, the Compensation Committee of the
Board (the  "Committee")  shall  establish after  consultation  with Executive a
formula which shall  determine the amount of Executive's  Bonus for the calendar
year;  provided that Executive's target bonus shall be no less than $800,000 for
each such year.

              3.3    SUPPLEMENTAL  BENEFIT  CREDITS.  Executive  shall  be fully
vested in all  employee  benefit  plans of the Company with respect to which the
amount of any benefits  payable  thereunder is determined in whole or in part by
years of service with the Company.

              3.4    STOCK  OPTIONS.  (a) The  Executive  is hereby  granted  an
option with a ten-year term to purchase 56,800 shares of common stock ("Shares")
of the Company at $46.35 per Share.  The  Executive  also shall be granted as of
the  first  business  day of 2003 and 2004 an  option  with a  ten-year  term to
purchase  Shares at the then fair market value of a Share;  the number of Shares
subject to each such  option  granted in 2003 and 2004,  respectively,  shall be
that number  determined by dividing 125% of the Executive's base salary for such
year by the value of an option as of the first business day of such year,  which
value  shall be that  computed in  accordance  with the  methodology  of valuing
options under the 1997 Non-Employee Directors'  Non-Qualified Stock Option Plan.
Each option  referred to herein shall be exercisable  with respect to the Shares
subject thereto as follows: one-fourth on or after the date of grant, one-fourth
on or after the first  anniversary of the date of grant,  one-fourth on or after
the second anniversary of the date of grant, and one-fourth on or after the last
business day of the calendar

                                       2
<PAGE>


year immediately  preceeding the third  anniversary of the date of grant. In the
event of the Executive's  termination of employment under Section 6.1, each such
option shall become immediately exercisable in full and shall remain exercisable
for the balance of its ten-year term.

              (b)    In addition,  Executive was granted on December 14, 2001 an
option with a ten-year term to purchase  50,600 Shares at $41.70 per share which
option  is  immediately  exercisable  in full and  remains  exercisable  for the
balance of its ten-year term.

              4.     EMPLOYEE BENEFITS.

              4.1    EMPLOYEE  BENEFIT  PLANS AND  PROGRAMS.  The Company  shall
provide  Executive  during  the Period of  Employment  with  coverage  under any
employee benefit programs,  plans and practices  (commensurate with his position
in the  Company)  in  accordance  with the  terms  thereof,  which  the  Company
currently makes available generally to its senior executive  officers,  or which
the Company,  with Board  approval,  elects to make  available  generally to its
senior  executive  officers  hereafter,   including,  but  not  limited  to  (a)
retirement,    pension   and   profit-sharing;    and   (b)   medical,   dental,
hospitalization,  life  insurance,  short and long-term  disability,  accidental
death and  dismemberment and travel accident  coverage;  provided that Executive
shall pay such portion of the premiums therefor as is customarily paid by senior
executives of the Company.

              4.2    VACATION,  FRINGE AND OTHER  BENEFITS.  Executive  shall be
entitled to the number of vacation days customarily  accorded senior  executives
of the Company. In addition, during the Period of Employment,  the Company shall
pay  Executive  $870 per month for leasing  (plus  maintenance,  insurance,  and
property  taxes)  of an  automobile  and shall  make the  initial  capital  cost
reduction  payment with respect to the leasing of such automobile on Executive's
behalf.  The Company shall also reimburse  Executive for (a) all initiation fees
and monthly dues for membership in a club suitable for  entertaining  clients of
the Company and (b) all legal expenses  incurred by Executive in connection with
the negotiation and drafting of this Agreement.  The Company shall bear the cost
of any  increased tax  liability of Executive  caused by the  provisions of this
Section 4.2.

              4.3    LIFE INSURANCE.  The Company shall obtain, at the Company's
expense,  insurance on the life of the Executive in the amount of $4,800,000 for
the first twelve months of the Period of  Employment,  $3,200,000 for the second
twelve months of the Period of  Employment,  and $1,600,000 for the remainder of
the Period of Employment.  The proceeds of such life insurance  shall be payable
to such  beneficiary or  beneficiaries  as shall be selected by the Executive at
any time or from time to time.  The Company shall bear the cost of any increased
tax liability of Executive caused by the provisions of this Section 4.3.

              5.     DIRECTORS AND OFFICERS LIABILITY. The Company shall keep in
effect during and after the Period of  Employment,  a policy of  directors'  and
officers'  liability insurance for officers and directors of the Company at such
reasonable  amount of coverage as is agreed to by  Executive  and the Board from
time to time and which insurance policy shall be on a claims-made basis.

              6.     TERMINATION OF EMPLOYMENT.

              6.1    TERMINATION  NOT FOR CAUSE OR RESIGNATION  FOR GOOD REASON.
(a) The Company may terminate Executive's  employment at any time, and Executive
may  terminate  his


                                       3
<PAGE>


employment at any time. If  Executive's  employment is terminated by the Company
other than for Cause (as  hereinafter  defined),  or  Executive  terminates  his
employment for Good Reason (as hereinafter defined), Executive shall be entitled
to receive a lump sum cash payment  (but not in  substitution  for  compensation
already earned) in an amount equal to the sum of:

              (i)    the greater of (A)  Executive's  Base Salary at the highest
                     annual rate in effect during the Period of  Employment  for
                     the  period  from  the  date  of  termination  through  the
                     Expiration Date (as that term is hereafter  defined) or (B)
                     two  times  Executive's  Base  Salary  at its then  current
                     annual rate;

              (ii)   the greater of (A)  Executive's  target  Bonus  pursuant to
                     Section  3.2 times the number of full or  partial  calendar
                     years  remaining from the date of  termination  through the
                     Expiration Date or (B) two times Executive's target Bonus;

              (iii)  an amount equal to Executive's Bonus, for any calendar year
                     ending  before such  termination  occurs,  which would have
                     been payable had Executive remained in employment until the
                     date such Bonus would otherwise have been paid; and

              (iv)   an  amount  equal  to  Executive's  target  Bonus  for  the
                     calendar  year  in  which  the  termination  of  employment
                     occurs, multiplied by a fraction, the numerator of which is
                     the  number  of days in the  calendar  year  in  which  the
                     termination  of  employment  occurs that  Executive  was an
                     employee of the Company,  and the  denominator  of which is
                     365.

              In the event of a  termination  of  Executive's  employment by the
Company  other than for Cause or by the  Executive  for Good Reason  following a
Change of Control,  the factor of two in Clause B of  subsections  6.1(a)(i) and
(ii) shall be increased to three.

              (b)    In addition to the amounts described in subsection  6.1(a),
Executive shall be entitled to receive:

              (i)    until 18  months  from the date of  termination,  Executive
                     (and,  to the extent  applicable,  Executive's  dependents)
                     shall  continue to be covered,  at the  Company's  expense,
                     under the  Company's  medical,  dental and  hospitalization
                     coverage plans, group life, short and long-term disability,
                     accidental  death and  dismemberment  and  travel  accident
                     coverage  plans  described  in  Section  4.1  hereof or the
                     Company will provide for equivalent coverage; and

              (ii)   all payments to which Executive has vested rights as of the
                     Expiration   Date  under  employee   benefit,   disability,
                     insurance  and  similar  plans which  provide for  payments
                     beyond the Period of Employment (the term "Expiration Date"
                     shall mean the later of (i)  December  31,  2004,  (ii) the
                     third  anniversary of a Change of Control of the Company or
                     (iii)  the  date  that  a  succeeding  one-year  Period  of
                     Employment   (as  provided  for  under  Section  2  hereof)
                     terminates).

                                       4
<PAGE>


              (c)    For purposes of this  Agreement,  "Good  Reason" shall mean
any of the following (without Executive's express prior written consent):

              (i)    The  assignment  to  Executive  by the  Company  of  duties
                     inconsistent    with   Executive's    positions,    duties,
                     responsibilities,  titles or office as set forth in Section
                     1 hereof,  or any reduction by the Company of his duties or
                     responsibilities  or any  removal  of  Executive  from  the
                     position  of  Chairman  of the Board  and  Chief  Executive
                     Officer or any  failure to elect or re-elect  Executive  as
                     Chairman  of the  Board,  except  in  connection  with  the
                     termination   of   Executive's   employment  (A)  upon  the
                     termination  of the Period of Employment on the  Expiration
                     Date,  (B)  for  Cause,  (C)  as a  result  of  Executive's
                     Permanent  Disability (as hereinafter  defined) or death or
                     (D) by Executive other than for Good Reason;

              (ii)   A reduction by the Company in Executive's  Base Salary,  as
                     in  effect  on  the  date  hereof  or as  the  same  may be
                     increased   from  time  to  time   during   the  Period  of
                     Employment;

              (iii)  The  failure  by  the   Company  to  obtain  the   specific
                     assumption of this  Agreement by any successor or assign of
                     the Company or any person  acquiring  substantially  all of
                     the Company's assets;

              (iv)   Failure by the Company to perform in any  material  respect
                     its obligations  under this  Agreement,  where such failure
                     shall not have been remedied within 30 days after Executive
                     shall have notified the Company in writing thereof;

              (v)    Any  material  reduction  in  Executive's  compensation  or
                     benefits  following  a Change  of  Control  or  Executive's
                     principal  business  location is changed to a location more
                     than 30 miles from Executive's  principal business location
                     (other than a relocation to the Borough of  Manhattan,  New
                     York, New York) immediately prior to a Change of Control;

              (vi)   The  Company  shall  cease to keep in effect  the policy of
                     directors' and officers'  liability insurance for Executive
                     described in Section 5; or

              (vii)  The termination of the Indemnity Agreement, effective as of
                     April 20, 1995, between Executive and the Company.

              (d)(i) Anything in this Agreement to the contrary notwithstanding,
                     if  it is  determined  (as  hereafter  provided)  that  any
                     payment  or  distribution  by the  Company  to or  for  the
                     benefit  of the  Executive,  whether  paid  or  payable  or
                     distributed or distributable  pursuant to the terms of this
                     Agreement  or  otherwise  pursuant  to or by  reason of any
                     other  agreement,  policy,  plan,  program or  arrangement,
                     including  without  limitation  any  stock  option,   stock
                     appreciation  right  or  similar  right,  or the  lapse  or
                     termination  of  any  restriction  on  or  the  vesting  or
                     exercisability  of any of the  foregoing  (a  "Payment")  ,
                     would be subject to the excise tax imposed by Section  4999
                     of the  Internal  Revenue  Code of 1986,  as  amended  (the
                     "Code") (or any successor  provision  thereto) by reason of

                                       5
<PAGE>


                     being  "contingent  on a change in ownership or control" of
                     the Company, within the meaning of Section 28OG of the Code
                     (or any successor  provision thereto) or to any similar tax
                     imposed by state or local law, or any interest or penalties
                     with  respect  to  such  excise  tax  (such  tax or  taxes,
                     together  with  any  such  interest  and   penalties,   are
                     hereafter  collectively  referred to as the "Excise Tax") ,
                     then  the  Executive   shall  be  entitled  to  receive  an
                     additional payment or payments (a "Gross-Up Payment") in an
                     amount such that,  after  payment by the  Executive  of all
                     taxes  (including  any interest or  penalties  imposed with
                     respect to such taxes),  including any Excise Tax,  imposed
                     upon the Gross-Up Payment,  the Executive retains an amount
                     of the  Gross-Up  Payment  equal to the Excise Tax  imposed
                     upon the Payments.

              (ii)   Subject to the provisions of Section  6(d)(i)  hereof,  all
                     determinations required to be made under this Section 6(d),
                     including whether an Excise Tax is payable by the Executive
                     and the amount of such  Excise  Tax and  whether a Gross-Up
                     Payment  is  required  and  the  amount  of  such  Gross-Up
                     Payment, shall be made by the nationally recognized firm of
                     certified public  accountants (the "Accounting  Firm") used
                     by the Company  prior to the Change of Control (or, if such
                     Accounting  Firm  declines to serve,  the  Accounting  Firm
                     shall be a nationally  recognized firm of certified  public
                     accountants selected by the Executive). The Accounting Firm
                     shall be directed by the Company or the Executive to submit
                     its determination and detailed  supporting  calculations to
                     both the Company and the Executive  within 15 calendar days
                     after the date the Executive's  employment is terminated by
                     the  Executive for Good Reason or by the Company other than
                     for Cause (the "Termination Date"), if applicable,  and any
                     other such time or times as may be requested by the Company
                     or the Executive.  If the Accounting  Firm  determines that
                     any Excise Tax is payable  by the  Executive,  the  Company
                     shall pay the required  Gross-Up  Payment to the  Executive
                     within   five   business   days   after   receipt  of  such
                     determination  and  calculations.  If the  Accounting  Firm
                     determines  that no Excise Tax is payable by the Executive,
                     it shall, at the same time as it makes such  determination,
                     furnish  the   Executive   with  an  opinion  that  he  has
                     substantial  authority  not to report any Excise Tax on his
                     federal,  state,  local  income  or other tax  return.  Any
                     determination  by the  Accounting  Firm as to the amount of
                     the Gross-Up  Payment shall be binding upon the Company and
                     the  Executive.  As a  result  of  the  uncertainty  in the
                     application  of Section 4999 of the Code (or any  successor
                     provision   thereto)   and  the   possibility   of  similar
                     uncertainty  regarding applicable state or local tax law at
                     the  time  of  any  determination  by the  Accounting  Firm
                     hereunder,  it is possible that Gross-Up Payments that will
                     not have been made by the Company should have been made (an
                     "Underpayment")  consistent with the calculations  required
                     to be  made  hereunder.  In  the  event  that  the  Company
                     exhausts  or fails  to  pursue  its  remedies  pursuant  to
                     Section  6(d)(vi)  hereof and the  Executive  thereafter is
                     required to make a payment of any Excise Tax, the Executive
                     shall direct the Accounting Firm to determine the amount of
                     the  Underpayment  that  has  occurred  and to  submit  its
                     determination and detailed supporting  calculations to both
                     the Company and the Executive as promptly as

                                       6
<PAGE>


                     possible.  Any such Underpayment  shall be promptly paid by
                     the Company to, or for the benefit of, the Executive within
                     five business days after receipt of such  determination and
                     calculations. If payments required pursuant to this Section
                     6(d)(ii) to be made by the Company to the Executive are not
                     made within such five day period, the Company shall pay the
                     Executive interest thereon at the rate of 10% per annum.

              (iii)  The  Company  and the  Executive  shall  each  provide  the
                     Accounting Firm access to and copies of any books,  records
                     and  documents  in the  possession  of the  Company  or the
                     Executive,  as the case may be, reasonably requested by the
                     Accounting   Firm,   and  otherwise   cooperate   with  the
                     Accounting  Firm in  connection  with the  preparation  and
                     issuance  of  the  determination  contemplated  by  Section
                     6(d)(ii) hereof.

              (iv)   The  federal,  state and local  income or other tax returns
                     filed by the  Executive and the Company (or any filing made
                     by a  consolidated  tax group which  includes  the Company)
                     shall be prepared and filed on a consistent  basis with the
                     determination  of the  Accounting  Firm with respect to the
                     Excise Tax payable by the  Executive.  The Executive  shall
                     make proper payment of the amount of any Excise Tax and, at
                     the request of the Company, provide to the Company true and
                     correct copies (with any  amendments) of his federal income
                     tax return as filed with the Internal  Revenue  Service and
                     corresponding state and local tax returns, if relevant,  as
                     filed with the applicable taxing authority,  and such other
                     documents reasonably  requested by the Company,  evidencing
                     such  payment.  If prior to the  filing of the  Executive's
                     federal income tax return, or corresponding  state or local
                     tax return,  if relevant,  the Accounting  Firm  determines
                     that the amount of the Gross-Up  Payment should be reduced,
                     the  Executive  shall within five  business days pay to the
                     Company the amount of such reduction.

              (v)    The  fees  and  expenses  of the  Accounting  Firm  for its
                     services  in  connection   with  the   determinations   and
                     calculations contemplated by Sections 6 (d)(ii) and (d)(iv)
                     hereof  shall  be borne by the  Company.  If such  fees and
                     expenses  are  initially  advanced  by the  Executive,  the
                     Company  shall  reimburse  the Executive the full amount of
                     such fees and  expenses  within  five  business  days after
                     receipt  from the  Executive  of a statement  therefor  and
                     reasonable   evidence  of  his  payment  thereof.  If  such
                     reimbursement  is not made by the Company to the  Executive
                     within such  five-day  period,  the  Company  shall pay the
                     Executive interest thereon at the rate of 10% per annum.

              (vi)   The  Executive  shall  notify the Company in writing of any
                     claim by the Internal  Revenue Service that, if successful,
                     would  require  the  payment  by the  Company of a Gross-Up
                     Payment.  Such  notification  shall be given as promptly as
                     practicable  but no later than 10  business  days after the
                     Executive  actually  receives  notice of such claim and the
                     Executive  shall further  apprise the Company of the nature
                     of such claim and the date on which such claim is requested
                     to be paid  (in  each  case,  to the  extent  known  by the
                     Executive). The Executive shall not pay such claim prior to

                                       7
<PAGE>


                     the earlier of (a) the  expiration  of the  30-calendar-day
                     period  following the date on which he gives such notice to
                     the  Company  and (b) the date that any  payment  of amount
                     with respect to such claim is due. If the Company  notifies
                     the  Executive in writing  prior to the  expiration of such
                     period that it desires to contest such claim, the Executive
                     shall:

                     (A)    provide  the  Company  with any  written  records or
                            documents in his  possession  relating to such claim
                            reasonably requested by the Company;

                     (B)    take such action in connection  with contesting such
                            claim as the  Company  shall  reasonably  request in
                            writing  from  time  to  time,   including   without
                            limitation   accepting  legal   representation  with
                            respect to such claim by an  attorney  competent  in
                            respect  of  the  subject   matter  and   reasonably
                            selected by the Company;

                     (C)    cooperate  with the  Company  in good faith in order
                            effectively to contest such claim; and

                     (D)    permit the Company to participate in any proceedings
                            relating to such claim;

                     provided,  however,  that the  Company  shall  bear and pay
                     directly  all costs and  expenses  (including  interest and
                     penalties)  incurred in  connection  with such  contest and
                     shall  indemnify  and hold  harmless the  Executive,  on an
                     after-tax  basis,  for and against any Excise Tax or income
                     tax, including interest and penalties with respect thereto,
                     imposed as a result of such  representation  and payment of
                     costs  and   expenses.   Without   limiting  the  foregoing
                     provisions  of this  Section 6 (d)(vi),  the Company  shall
                     control  all  proceedings  taken  in  connection  with  the
                     contest of any claim contemplated by this Section 6 (d)(vi)
                     and, at its sole  option,  may pursue or forego any and all
                     administrative   appeals,    proceedings,    hearings   and
                     conferences  with the taxing  authority  in respect of such
                     claim (provided however, that the Executive may participate
                     therein at his cost and  expense)  and may,  at its option,
                     either  direct the Executive to pay the tax claimed and sue
                     for a  refund  or  contest  the  claim  in any  permissible
                     manner,  and the Executive agrees to prosecute such contest
                     to a determination before any administrative tribunal, or a
                     court of initial  jurisdiction and in one or more appellate
                     courts, as the Company shall determine;  provided, however,
                     that if the Company  directs the  Executive  to pay the tax
                     claimed and sue for a refund, the Company shall advance the
                     amount of such payment to the Executive on an interest-free
                     basis and shall indemnify and hold the Executive  harmless,
                     on an after-tax  basis,  from any Excise Tax or income tax,
                     including  interest and  penalties  with  respect  thereto,
                     imposed with respect to such advance; and provided further,
                     however,  that any extension of the statute of  limitations
                     relating  to payment of taxes for the  taxable  year of the
                     Executive  with  respect to which the  contested  amount is
                     claimed  to be due is  limited  solely  to  such  contested
                     amount.  Furthermore,  the  Company's  control  of any such
                     contested  claim shall be limited to issues with respect to
                     which a Gross-

                                       8
<PAGE>


                     Up Payment  would be payable  hereunder  and the  Executive
                     shall be entitled to settle or contest, as the case may be,
                     any other issue raised by the Internal  Revenue  Service or
                     any other taxing authority.

              (vii)  If,  after  the  receipt  by  the  Executive  of an  amount
                     advanced  by the  Company  pursuant  to  Section  6 (d)(vi)
                     hereof,  the Executive  receives any refund with respect to
                     such claim,  the Executive  shall (subject to the Company's
                     complying  with  the  requirements  of  Section  6  (d)(vi)
                     hereof)  promptly  pay to the  Company  the  amount of such
                     refund (together with any interest paid or credited thereon
                     after any taxes applicable thereto).  If, after the receipt
                     by the  Executive  of an  amount  advanced  by the  Company
                     pursuant to Section 6 (d)(vi) hereof,  a  determination  is
                     made that the  Executive is not entitled to any refund with
                     respect to such claim and the  Company  does not notify the
                     Executive  in writing of its intent to contest  such denial
                     or refund prior to the expiration of 30 calendar days after
                     such determination, then such advance shall be forgiven and
                     shall not be  required  to be repaid and the amount of such
                     advance shall offset, to the extent thereof,  the amount of
                     Gross-Up  Payment  required  to be  made  pursuant  to this
                     Section 6 (d).

              (e)    For purposes of this Agreement, a "Change of Control" shall
be deemed to have occurred when:

              (i)    any person or persons acting in concert  (excluding Company
                     benefit plans)  becomes the beneficial  owner of securities
                     of the Company  having at least 25% of the voting  power of
                     the Company's then outstanding securities; or

              (ii)   the shareholders of the Company shall approve any merger or
                     other business combination of the Company, sale or lease of
                     the  Company's  assets  or  combination  of  the  foregoing
                     transactions (the "TRANSACTIONS")  other than a Transaction
                     immediately following which the shareholders of the Company
                     and  any  trustee  or  fiduciary  of any  Company  employee
                     benefit plan  immediately  prior to the  Transaction own at
                     least 65% of the voting power,  directly or indirectly,  of
                     (A) the surviving  corporation  in any such merger or other
                     business  combination;  (B) the  purchaser or lessee of the
                     Company's assets; or (C) both the surviving corporation and
                     the purchaser or lessee in the event of any  combination of
                     Transactions; or

              (iii)  within any 24-month period,  the persons who were directors
                     immediately  before  the  beginning  of  such  period  (the
                     "INCUMBENT  DIRECTORS")  shall cease (for any reason  other
                     than death) to  constitute at least a majority of the Board
                     or the board of  directors  of a successor  to the Company.
                     For this  purpose,  any  director who was not a director at
                     the  beginning  of such  period  shall be  deemed  to be an
                     Incumbent  Director  if such  director  was  elected to the
                     Board by, or on the  recommendation of or with the approval
                     of, at least two-thirds of the directors who then qualified
                     as Incumbent  Directors  (so long as such  director was not
                     nominated by a person who has expressed an intent to effect
                     a Change of Control  or engage in a proxy or other  control
                     contest).

                                       9
<PAGE>


              (f)    Except as otherwise  specifically provided herein, all cash
payments  under this Section 6.1 shall be made by the Company within 30 calendar
days following the event giving rise to such payments. If any such payment shall
not be made within such 30-day period (or any other  specifically  provided time
period),  the Company shall pay interest on the unpaid amount at the rate of 10%
per annum.

              6.2    PERMANENT  DISABILITY.  If as a result  of the  Executive's
incapacity  due to physical or mental  illness,  the  Executive  shall have been
absent from his duties with the Company on a full-time basis for six consecutive
months (a "Permanent  Disability") during his Period of Employment,  the Company
or Executive may terminate his employment on written notice thereof,  the Period
of Employment shall terminate on the giving of such notice, and the compensation
to which Executive is entitled pursuant to Section 3.1 shall be paid through the
last day of the month in which the notice is given. In addition, Executive shall
be entitled to receive:

              (a)    all unpaid amounts, as of the date of such termination,  in
respect of any Bonus for any calendar  year ending  before the calendar  year in
which such  termination  occurs,  which would have been  payable  had  Executive
remained in employment until the date such Bonus would otherwise have been paid,
plus  Executive's  target  Bonus for the calendar  year in which his  employment
terminates,  multiplied  by a fraction,  the numerator of which is the number of
days in such calendar year the Executive was an employee of the Company, and the
denominator of which is 365;

              (b)    until 24 months from the date of termination  for Permanent
Disability,  Executive (and, to the extent applicable,  Executive's  dependents)
shall  continue to be covered,  at the  Company's  expense,  under the Company's
medical, dental, hospitalization coverage plans, group life, short and long-term
disability,  accidental  death and  dismemberment  and travel accident  coverage
plans  described  in Section 4.1 or the  Company  will  provide  for  equivalent
coverage;  provided that if Executive is provided with comparable  coverage by a
successor employer any such coverage by the Company shall cease; and

              (c)    all amounts payable under the Company's disability plans.

              6.3    DEATH.  In the event of  Executive's  death while  employed
hereunder,  the Period of Employment shall thereupon automatically terminate and
the Executive's estate or designated beneficiaries shall receive (i) payments of
Base  Salary  for a period of three  months  after  the date of death;  (ii) all
unpaid amounts, as of the date of such termination,  in respect of any Bonus for
any  calendar  year ending  before the calendar  year in which such  termination
occurs, which would have been payable had Executive remained in employment until
the date such Bonus would  otherwise  have been paid,  plus  Executive's  target
Bonus for the calendar year in which his employment terminates,  multiplied by a
fraction, the numerator of which is the number of days in such calendar year the
Executive was an employee of the Company,  and the  denominator of which is 365;
and (iii) any death benefits  provided under the employee benefit  programs,  in
accordance with their terms.

              6.4    VOLUNTARY  RESIGNATION;  DISCHARGE FOR CAUSE.  If Executive
resigns voluntarily,  other than for Good Reason or Permanent Disability, or the
Company  terminates  the  employment  of  Executive  at any time for Cause,  the
Company's  obligations  under this  Agreement  to make any  further  payments to
Executive shall  thereupon,  to the extent permitted

                                       10
<PAGE>


by law, cease and terminate except with respect to all unpaid amounts, as of the
date of such  termination,  in respect of any Bonus for any calendar year ending
before such  termination  occurs,  which would have been  payable had  Executive
remained in employment until the date such Bonus would otherwise have been paid.
In addition,  Executive shall remain entitled to all vested amounts and benefits
under the Company's employee benefit programs,  plans and practices,  including,
without limitation,  the supplemental benefit credits provided for under Section
3.3  hereof.  The term  "Cause"  shall be  limited  to (a)  action by  Executive
involving willful malfeasance in connection with his employment which results in
material harm to the Company, (b) material and continuing breach by Executive of
the terms of this  Agreement  which  breach is not  cured  within 60 days  after
Executive  receives  written  notice  from the Company of any such breach or (c)
Executive  being  convicted  of a felony.  Termination  of  Executive  for Cause
pursuant to this Section 6.4 shall be  communicated  by a Notice of  Termination
given within six months after the Board both (i) had  knowledge of conduct or an
event  allegedly  constituting  Cause and (ii) had reason to  believe  that such
conduct or event could be grounds for Cause.  For  purposes of this  Agreement a
"Notice  of  Termination"  shall  mean  delivery  to  Executive  of a copy  of a
resolution  duly  adopted by the Board at a meeting of the Board called and held
for that purpose (after not less than 10 days notice to Executive  ("Preliminary
Notice") and reasonable opportunity for Executive, together with the Executive's
counsel,  to be heard before the Board prior to such vote) finding,  that in the
good faith  opinion of the Board,  Executive  was guilty of conduct set forth in
the third sentence of this Section 6.4 and specifying the particulars thereof in
detail.  The  Board  shall  no  later  than 30 days  after  the  receipt  of the
Preliminary Notice by Executive communicate its findings to Executive. A failure
by the Board to make its  finding  of Cause or to  communicate  its  conclusions
within such 30-day period shall be deemed to be a finding that Executive was not
guilty of the conduct described in the third sentence of this Section 6.4.

              6.5    TERMINATION ON OR AFTER  EXPIRATION  DATE. In the event the
Period of Employment  shall not be extended and Executive's  employment shall be
terminated  by the Company on or after the  Expiration  Date or Executive  shall
terminate his employment on or after the Expiration Date, the Executive shall be
paid (a) his  Base  Salary  through  the  last  day of the  month  in which  the
termination of employment occurs, (b) all unpaid amounts in respect of any Bonus
for any calendar year ending before such  termination  date occurs,  which Bonus
would have been payable had Executive remained in employment until the date such
Bonus would otherwise have been paid, and (c)  Executive's  target Bonus for the
calendar year in which his employment terminates,  multiplied by a fraction, the
numerator of which is the number of days in such calendar year the Executive was
an employee of the Company,  and the  denominator  of which is 365. In addition,
Executive  shall remain  entitled to all vested  amounts,  benefits,  and rights
under the Company's employee benefit programs,  plans and practices,  all rights
to which he is entitled under Company severance plans, practices and/or policies
and all other benefits to which he is entitled by law or contract.

              6.6    TERMINATION OBLIGATIONS.  (a) Executive hereby acknowledges
and agrees that all personal property, including, without limitation, all books,
manuals,  records,  reports, notes, contracts,  lists, and other documents,  and
equipment  furnished to or prepared by Executive in the course of or incident to
his  employment,  belong to the Company  and shall be  promptly  returned to the
Company upon termination of the Period of Employment.

              (b)    Upon termination of the Period of Employment, the Executive
shall be deemed to have  resigned from all offices and  directorships  then held
with the Company or any subsidiary or affiliate thereof.

                                       11
<PAGE>


              7.     CONFIDENTIAL  INFORMATION.  During  and after the Period of
Employment,  Executive  shall not disclose to any person (other than an employee
or agent of the Company or any affiliate of the Company  entitled to receive the
same) any confidential  information  relating to the business of the Company and
obtained by him while providing services to the Company,  without the consent of
the Board, or until such information ceases to be confidential.

              8.     NON-COMPETITION.  In the event  Executive's  employment  is
terminated by the Company for Cause or Executive  terminates his employment with
the Company without Good Reason, Executive shall not, for a period ending on the
earlier  of (i) 18  months  from  the  date of  such  termination  or  (ii)  the
Expiration Date, accept any other employment or engage,  directly or indirectly,
in any other business  activity which is competitive with that of the Company or
any subsidiary thereof;  provided,  however, that Executive's ownership interest
in, and service as a director  and/or  officer of, ComNet  Communications,  Inc.
shall  not be  deemed  to be  competitive  with the  Company  or any  subsidiary
thereto.

              9.     EXPENSES.  Executive  is  authorized  to  incur  reasonable
expenses in carrying out his duties and  responsibilities  under this Agreement,
including  expenses  for travel and  similar  items  related to such  duties and
responsibilities.  The Company will  reimburse  Executive  for all such expenses
upon  presentation by Executive from time to time of an itemized account of such
expenditures.

              10.    NO OBLIGATION TO MITIGATE  DAMAGES.  Executive shall not be
required to mitigate  damages or the amount of any  payment  provided  for under
this Agreement by seeking (and no payment otherwise  required hereunder shall be
reduced on account of) other  employment  or  otherwise,  nor will any  payments
hereunder  be subject to offset in respect of any claims  which the  Company may
have against Executive.

              11.    NOTICES.  All notices or communications  hereunder shall be
in writing, addressed as follows:

       to Executive:

              Frank T. MacInnis
              7 Sturges Hollow
              Westport, CT  06880

                                       12
<PAGE>


       to Company:

              Sheldon I. Cammaker, Esq.
              Executive Vice President and General Counsel
              EMCOR Group, Inc.
              101 Merritt Seven, 7th Floor
              Norwalk, CT 06851

       with a copy to:

              Kenneth C. Edgar, Jr., Esq.
              Simpson Thacher & Bartlett
              425 Lexington Avenue
              New York, NY 10017

Any such notice or communication shall be delivered by hand or sent certified or
registered mail, return receipt requested,  postage prepaid,  addressed as above
(or to such other address as such party may designate in a notice duly delivered
as described above),  and the actual date of delivery or mailing shall determine
the time at which notice was given.

              12.    AGREEMENT TO PERFORM  NECESSARY  ACTS. Each party agrees to
perform any further acts and to execute and deliver any further  documents  that
may be reasonably necessary to carry out the provisions of this Agreement.

              13.    SEPARABILITY;  LEGAL ACTIONS;  LEGAL FEES. If any provision
of this Agreement shall be declared to be invalid or unenforceable,  in whole or
in part,  such  invalidity  or  unenforceability  shall not affect the remaining
provisions hereof,  which shall remain in full force and effect. Any controversy
or claim  arising  out of or relating  to this  Agreement  or the breach of this
Agreement  that cannot be resolved by Executive  and the Company,  including any
dispute as to the calculation of Executive's benefits or any payments hereunder,
shall be submitted to arbitration  in New York, New York in accordance  with the
laws of the State of New York and the  procedures  of the  American  Arbitration
Association,  except that if  Executive  institutes  an action  relating to this
Agreement,  Executive may, at Executive's option, bring that action in any court
of competent jurisdiction. Judgment may be entered on an arbitrator(s)' award in
any court having jurisdiction.

              In addition to all other amounts  payable to the  Executive  under
this Agreement,  the Company shall pay or reimburse the Executive for legal fees
(including without  limitation,  any and all court costs and attorneys' fees and
expenses)  incurred by the  Executive in  connection  with or as a result of any
claim, action or proceeding brought by the Company or the Executive with respect
to or arising out of this Agreement or any provision hereof, unless, in the case
of an action brought by the Executive, it is determined by an arbitrator or by a
court of  competent  jurisdiction  that such  action was  frivolous  and was not
brought  in good  faith.  Such legal  fees  shall be paid or  reimbursed  by the
Company to the Executive  from time to time within five business days  following
receipt by the Company of copies of bills for such fees and if the Company fails
to make such  payment  within  such five day period,  the Company  shall pay the
Executive  interest  thereon  at the rate of 10% per annum.  All other  expenses
relating to any arbitration or court proceedings shall be paid by the Company.

                                       13
<PAGE>


              14.    ASSIGNMENT.  This Agreement shall be binding upon and inure
to the benefit of the heirs and representatives of Executive and the assigns and
successors of the Company,  but neither this Agreement nor any rights  hereunder
shall be assignable or otherwise  subject to hypothecation by Executive  (except
by will or by operation of the laws of intestate  succession)  or by the Company
(any such  purported  assignment by either shall be null and void),  except that
the Company  may assign  this  Agreement  to any  successor  (whether by merger,
purchase  or  otherwise)  to all or  substantially  all of the stock,  assets or
business of the Company.

              15.    AMENDMENT;  WAIVER.  The  Agreement  may be  amended at any
time, but only by mutual written agreement of the parties hereto.  Any party may
waive  compliance by the other party with any provision  hereof,  but only by an
instrument in writing executed by the party granting such waiver.

              16.    ENTIRE  AGREEMENT.   Except  as  otherwise  provided  in  a
Continuity  Agreement  dated as of June 22,  1998  between  the  Company and the
Executive, as amended by agreement dated May 4, 1999, and the agreements setting
forth in detail the terms of the options referred to in Section 3.3 hereof,  and
as may be amended from time to time  hereafter,  the terms of this Agreement (i)
are intended by the parties to be the final  expression of their  agreement with
respect  to  the  employment  of  Executive  by the  Company,  (ii)  may  not be
contradicted  by evidence of any prior or  contemporaneous  agreement  and (iii)
shall  constitute  the complete  and  exclusive  statement of its terms,  and no
extrinsic evidence whatsoever may be introduced in any judicial,  administrative
or other legal proceeding involving this Agreement.

              17.    DEATH OR INCOMPETENCE. In the event of Executive's death or
a judicial  determination  of his  incompetence,  reference in this Agreement to
Executive shall be deemed,  where  appropriate,  to refer to his estate or other
legal representative.

              18.    SURVIVORSHIP.  The respective rights and obligations of the
parties  hereunder shall survive any termination of this Agreement to the extent
necessary  to the  intended  preservation  of such rights and  obligations.  The
provisions of this Section are in addition to the survivorship provisions of any
other section of this Agreement.

              19.    GOVERNING   LAW.   This   Agreement   shall  be  construed,
interpreted,  and governed in accordance  with the laws of the State of New York
without reference to rules relating to conflicts of law.

              20.    WITHHOLDINGS.  The  Company  shall be  entitled to withhold
from payment any amount of withholding required by law.

              21.    COUNTERPARTS. This Agreement may be executed in two or more
counterparts, each of which will be deemed an original.

                                       14
<PAGE>


IN WITNESS WHEREOF,  the parties hereto have executed this employment  agreement
as of the date first above written.

                                          EMCOR GROUP, INC.

                                          By:
                                             -----------------------------------


                                          EXECUTIVE

                                          --------------------------------------
                                                     Frank T. MacInnis

                                       15

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.(B)
<SEQUENCE>4
<FILENAME>c23256_ex10-b.txt
<DESCRIPTION>EMPLOYMENT AGREEMENT SHELDON I CAMMAKER
<TEXT>

                                                                  Exhibit 10.(b)

                              EMPLOYMENT AGREEMENT

              THIS  AGREEMENT  made as of January 1, 2002 by and  between  EMCOR
GROUP, INC. (the "Company") and SHELDON I. CAMMAKER ("Executive").

              In order to induce  Executive to serve as Executive Vice President
and General  Counsel of the Company,  the Company  desires to provide  Executive
with  compensation  and other  benefits  under the  conditions set forth in this
Agreement.

              Executive  is willing  to accept  such  employment  and to perform
services  for the  Company  and its  subsidiaries,  on the terms and  conditions
hereinafter set forth.

              It is  therefore  hereby  agreed by and  between  the  parties  as
follows:

              1.     EMPLOYMENT.

              1.1    Subject to the terms and conditions of this Agreement,  the
Company  agrees  to  employ  Executive  during  the  Period  of  Employment  (as
hereinafter  defined) as an Executive Vice President and the General  Counsel of
the Company.  In his capacity as Executive Vice President and General Counsel of
the Company,  Executive shall have the customary  powers,  responsibilities  and
authorities  of  executive  vice  presidents  and  general  counsels  of similar
corporations  of the size,  type and nature of the  Company as it may exist from
time to time, subject to the direction of the Chairman of the Board of Directors
(the "Board") of the Company and the Chief Executive Officer of the Company (the
"Chairman").

              1.2    Subject  to the  terms  and  conditions  hereof,  Executive
hereby  agrees to be employed as an  Executive  Vice  President  and the General
Counsel of the Company and shall devote his full  working  time and efforts,  to
the best of his  ability,  experience  and  talent,  to the  performance  of the
services,  duties and responsibilities in connection therewith.  Except upon the
prior written  consent of the Chairman,  Executive will not during the Period of
Employment  (i)  accept  any  other  employment  or  (ii)  engage,  directly  or
indirectly, in any other business activity (whether or not pursued for pecuniary
advantage),  whether  or not it may be  competitive  with,  or whether or not it
might  place  him in a  competing  position  to  that  of,  the  Company  or any
subsidiary thereof.  Nothing in this Agreement shall preclude the Executive from
(i) engaging,  consistent  with his duties and  responsibilities  hereunder,  in
charitable  community  affairs,  (ii) managing his personal  investments,  (iii)
continuing to serve on the boards of directors on which he presently  serves (to
the extent such service is not  precluded by federal or state law or by conflict
of  interest  by reason of his  position  with the  Company),  or (iv)  serving,
subject to approval of the Chairman, as a member of boards of directors of other
companies,  PROVIDED, that such activities do not interfere with the performance
of Executive's duties hereunder.

              2.     PERIOD OF  EMPLOYMENT.  Executive's  period  of  employment
hereunder shall commence on January 1, 2002 (the "Commencement  Date") and shall
continue  through the earlier of  December  31, 2004 or the date of  termination
hereunder (the "Period of Employment");  PROVIDED,  HOWEVER,  that the Period of
Employment  shall  automatically  be extended for  successive  one-year  periods
unless the Company or  Executive,  at least six months  prior to the end of such
period,  provides  written notice to the other party of intent not to extend the
Period  of  Employment.  Notwithstanding  anything  in  this  Agreement  to  the
contrary,

                                        1
<PAGE>


in the event of a Change of Control (as defined in Section 6.1(e)) the Period of
Employment  shall be for a period of three  years  commencing  as of the date of
such Change of Control.

              3.     COMPENSATION.

              3.1    SALARY.  The  Company  shall pay  Executive  a base  salary
("Base  Salary") at the rate of $410,000 per annum for the Period of Employment.
Base Salary shall be payable in accordance with the ordinary  payroll  practices
of the Company.  Executive's rate of Base Salary shall be increased on the first
day of each calendar year occurring  during the Period of Employment,  beginning
with  January  1, 2003,  by the  percentage  increase  for the prior year in the
consumer  price index for the area in which the principal  office of the Company
is located,  as  determined by the U.S.  Department  of Commerce,  or the amount
specified by the Board, whichever is greater.

              3.2    BONUS.  In addition to his Base Salary,  Executive shall be
entitled, while he remains employed hereunder, in respect of each calendar year,
to an annual  bonus (the  "Bonus")  payable in cash and at such times as bonuses
are customarily paid to senior executives of the Company;  provided that so long
as the Company's  Executive Stock Bonus Plan (the "Plan") shall remain in effect
and  the  Executive  shall  be  designated  a  participant  therein,  25% of the
Executive's  Bonus shall be payable in restricted stock units in accordance with
the Plan and the Executive,  in accordance with the terms of the Plan, may elect
to receive a greater percentage of his Bonus in restricted stock units. For each
calendar year during the Period of Employment,  the amount of the Bonus shall be
determined by the  Compensation  Committee of the Board of Directors in its sole
discretion.

              3.3    STOCK  OPTIONS.  (a) The  Executive  is hereby  granted  an
option with a ten-year term to purchase 17,500 shares of common stock ("Shares")
of the Company at $46.35 per Share.  The  Executive  also shall be granted as of
the  first  business  day of 2003 and 2004 an  option  with a  ten-year  term to
purchase  Shares at the then fair market value of a Share;  the number of Shares
subject to each  option  granted in 2003 and 2004,  respectively,  shall be that
number  determined by dividing 75% of  Executive's  base salary for such year by
the value of an option as of the first  business  day of such year,  which value
shall be that computed in accordance  with the  methodology  of valuing  options
under the 1997  Non-Employee  Directors'  Non-Qualified  Stock Option Plan. Each
option  referred  to herein  shall be  exercisable  with  respect  to the Shares
subject thereto as follows: one-fourth on or after the date of grant, one-fourth
on or after the first  anniversary of the date of grant,  one-fourth on or after
the second anniversary of the date of grant, and one-fourth on or after the last
business day of the calendar year immediately  preceeding the third  anniversary
of the date of grant. In the event of the Executive's  termination of employment
under Section 6.1, each such option shall become immediately exercisable in full
and shall remain exercisable for the balance of its ten-year term.

              (b)    In addition,  Executive was granted on December 14, 2001 an
option with a ten-year term to purchase  25,900 Shares at $41.70 per share which
option  is  immediately  exercisable  in full and  remains  exercisable  for the
balance of its ten-year term.

              4.     EMPLOYEE BENEFITS.

              4.1    EMPLOYEE  BENEFIT  PLANS AND  PROGRAMS.  The Company  shall
provide  Executive  during  the Period of  Employment  with  coverage  under any
employee benefit programs,  plans and practices  (commensurate with his position
in the Company) in accordance

                                       2
<PAGE>


with the terms thereof, which the Company currently makes available generally to
its senior executive officers, or which the Company, with Board approval, elects
to  make  available  generally  to  its  senior  executive  officers  hereafter,
including,  but not limited to (a) retirement,  pension and profit-sharing;  and
(b)  medical,  dental,  hospitalization,  life  insurance,  short and  long-term
disability,  accidental death and  dismemberment  and travel accident  coverage;
provided that  Executive  shall pay such portion of the premiums  therefor as is
customarily paid by senior executives of the Company.

              4.2    VACATION,  FRINGE AND OTHER  BENEFITS.  Executive  shall be
entitled to the number of vacation days customarily  accorded senior  executives
of the Company. In addition, during the Period of Employment,  the Company shall
pay  Executive  $870 per month for leasing  (plus  maintenance,  insurance,  and
property  taxes)  of an  automobile  and shall  make the  initial  capital  cost
reduction  payment with respect to the leasing of such automobile on Executive's
behalf.  The Company shall also reimburse  Executive for (a) all initiation fees
and monthly dues for membership in a club suitable for  entertaining  clients of
the Company and (b) all legal expenses  incurred by Executive in connection with
the negotiation and drafting of this Agreement.  The Company shall bear the cost
of any  increased tax  liability of Executive  caused by the  provisions of this
Section 4.2.

              4.3    LIFE INSURANCE.  The Company shall obtain, at the Company's
expense,  insurance on the life of the Executive in the amount of $2,460,000 for
the first twelve months of the Period of  Employment,  $1,640,000 for the second
twelve months of the Period of Employment, and $820,000 for the remainder of the
Period of Employment.  The proceeds of such life  insurance  shall be payable to
such  beneficiary or  beneficiaries as shall be selected by the Executive at any
time or from time to time.  The Company shall bear the cost of any increased tax
liability of Executive caused by the provisions of this Section 4.3.

              5.     DIRECTORS AND OFFICERS LIABILITY. The Company shall keep in
effect during and after the Period of  Employment,  a policy of  directors'  and
officers'  liability insurance for officers and directors of the Company at such
reasonable  amount of coverage as is agreed to by  Executive  and the Board from
time to time and which insurance policy shall be on a claims-made basis.

              6.     TERMINATION OF EMPLOYMENT.

              6.1    TERMINATION  NOT FOR CAUSE OR RESIGNATION  FOR GOOD REASON.
(a) The Company may terminate Executive's  employment at any time, and Executive
may  terminate  his  employment  at  any  time.  If  Executive's  employment  is
terminated  by the Company  other than for Cause (as  hereinafter  defined),  or
Executive  terminates his employment for Good Reason (as  hereinafter  defined),
Executive  shall be  entitled  to  receive a lump sum cash  payment  (but not in
substitution for compensation already earned) in an amount equal to the sum of:

              (i)    the  product of two times the sum of (A)  Executive's  Base
                     Salary  at  its   current   annual  rate  at  the  time  of
                     termination  of  employment  plus (B)  Executive's  "Deemed
                     Bonus" (as defined below);

              (ii)   an amount equal to Executive's Bonus, for any calendar year
                     ending  before such  termination  occurs,  which would have
                     been payable had Executive remained in employment until the
                     date such Bonus would otherwise have been paid; and

                                       3
<PAGE>


              (iii)  an amount equal to Executive's Deemed Bonus multiplied by a
                     fraction,  the  numerator of which is the number of days in
                     the calendar  year in which the  termination  of employment
                     occurs that  Executive was an employee of the Company,  and
                     the denominator of which is 365.

              In the event of a  termination  of  Executive's  employment by the
Company  other than for Cause or by the  Executive  for Good Reason  following a
Change of Control,  the factor of two in subsection 6.1(a)(i) shall be increased
to three.

              For purposes of subsections  6.1(a)(i) and (iii),  6.2(a) and 6.3,
the amount of the Deemed Bonus shall be the highest  Bonus paid to Executive for
any year he has been employed by the Company.

              (b)    In addition to the amounts described in subsection  6.1(a),
Executive shall be entitled to receive:

              (i)    until the earlier of the  Expiration  Date (as that term is
                     hereafter   defined)   or  18  months   from  the  date  of
                     termination,  Executive  (and,  to the  extent  applicable,
                     Executive's  dependents)  shall continue to be covered,  at
                     the Company's expense, under the Company's medical,  dental
                     and  hospitalization  coverage plans, and until the earlier
                     of the  Expiration  Date  or 6  months  from  the  date  of
                     termination, Executive shall continue to be covered, at the
                     Company's  expense,  under the Company's group life,  short
                     and   long-term    disability,    accidental    death   and
                     dismemberment  and travel accident coverage plans described
                     in  Section  4.1 hereof or the  Company  will  provide  for
                     equivalent  coverage (the term "Expiration Date" shall mean
                     the  later  of  (i)  December  31,  2004,  (ii)  the  third
                     anniversary  of a Change of Control of the Company or (iii)
                     the date that a succeeding  one-year  Period of  Employment
                     (as provided for under Section 2 hereof) terminates); and

              (ii)   all payments to which Executive has vested rights as of the
                     Expiration   Date  under  employee   benefit,   disability,
                     insurance  and  similar  plans which  provide for  payments
                     beyond the Period of Employment.

              (c)    For purposes of this  Agreement,  "Good  Reason" shall mean
any of the following (without Executive's express prior written consent):

              (i)    The  assignment  to  Executive  by the  Company  of  duties
                     inconsistent    with   Executive's    positions,    duties,
                     responsibilities,  titles or office as set forth in Section
                     1 hereof,  or any reduction by the Company of his duties or
                     responsibilities  or any  removal  of  Executive  from  the
                     position of Executive Vice  President and General  Counsel,
                     except in connection  with the  termination  of Executive's
                     employment  (A)  upon  the  termination  of the  Period  of
                     Employment on the Expiration  Date, (B) for Cause, (C) as a
                     result of Executive's  Permanent Disability (as hereinafter
                     defined) or death or (D) by  Executive  other than for Good
                     Reason;

                                       4
<PAGE>


              (ii)   A reduction by the Company in Executive's  Base Salary,  as
                     in  effect  on  the  date  hereof  or as  the  same  may be
                     increased   from  time  to  time   during   the  Period  of
                     Employment;

              (iii)  The  failure  by  the   Company  to  obtain  the   specific
                     assumption of this  Agreement by any successor or assign of
                     the Company or any person  acquiring  substantially  all of
                     the Company's assets;

              (iv)   Failure by the Company to perform in any  material  respect
                     its obligations  under this  Agreement,  where such failure
                     shall not have been remedied within 30 days after Executive
                     shall have notified the Company in writing thereof;

              (v)    Any  material  reduction  in  Executive's  compensation  or
                     benefits  following  a Change  of  Control  or  Executive's
                     principal  business  location is changed to a location more
                     than 30 miles from Executive's  principal business location
                     (other than a relocation to the Borough of  Manhattan,  New
                     York, New York) immediately prior to a Change of Control;

              (vi)   The  Company  shall  cease to keep in effect  the policy of
                     directors' and officers'  liability insurance for Executive
                     described in Section 5; or

              (vii)  The termination of the Indemnity Agreement, effective as of
                     April 20, 1995, between Executive and the Company.

              (d)(i) Anything in this Agreement to the contrary notwithstanding,
                     if  it is  determined  (as  hereafter  provided)  that  any
                     payment  or  distribution  by the  Company  to or  for  the
                     benefit  of the  Executive,  whether  paid  or  payable  or
                     distributed or distributable  pursuant to the terms of this
                     Agreement  or  otherwise  pursuant  to or by  reason of any
                     other  agreement,  policy,  plan,  program or  arrangement,
                     including  without  limitation  any  stock  option,   stock
                     appreciation  right  or  similar  right,  or the  lapse  or
                     termination  of  any  restriction  on  or  the  vesting  or
                     exercisability  of any of the  foregoing  (a  "Payment")  ,
                     would be subject to the excise tax imposed by Section  4999
                     of the  Internal  Revenue  Code of 1986,  as  amended  (the
                     "Code") (or any successor  provision  thereto) by reason of
                     being  "contingent  on a change in ownership or control" of
                     the Company, within the meaning of Section 28OG of the Code
                     (or any successor  provision thereto) or to any similar tax
                     imposed by state or local law, or any interest or penalties
                     with  respect  to  such  excise  tax  (such  tax or  taxes,
                     together  with  any  such  interest  and   penalties,   are
                     hereafter  collectively  referred to as the "Excise Tax") ,
                     then  the  Executive   shall  be  entitled  to  receive  an
                     additional payment or payments (a "Gross-Up Payment") in an
                     amount such that,  after  payment by the  Executive  of all
                     taxes  (including  any interest or  penalties  imposed with
                     respect to such taxes),  including any Excise Tax,  imposed
                     upon the Gross-Up Payment,  the Executive retains an amount
                     of the  Gross-Up  Payment  equal to the Excise Tax  imposed
                     upon the Payments.

                                       5
<PAGE>


              (ii)   Subject to the provisions of Section  6(d)(i)  hereof,  all
                     determinations required to be made under this Section 6(d),
                     including whether an Excise Tax is payable by the Executive
                     and the amount of such  Excise  Tax and  whether a Gross-Up
                     Payment  is  required  and  the  amount  of  such  Gross-Up
                     Payment, shall be made by the nationally recognized firm of
                     certified public  accountants (the "Accounting  Firm") used
                     by the Company  prior to the Change of Control (or, if such
                     Accounting  Firm  declines to serve,  the  Accounting  Firm
                     shall be a nationally  recognized firm of certified  public
                     accountants selected by the Executive). The Accounting Firm
                     shall be directed by the Company or the Executive to submit
                     its determination and detailed  supporting  calculations to
                     both the Company and the Executive  within 15 calendar days
                     after the date the Executive's  employment is terminated by
                     the  Executive for Good Reason or by the Company other than
                     for Cause (the "Termination Date"), if applicable,  and any
                     other such time or times as may be requested by the Company
                     or the Executive.  If the Accounting  Firm  determines that
                     any Excise Tax is payable  by the  Executive,  the  Company
                     shall pay the required  Gross-Up  Payment to the  Executive
                     within   five   business   days   after   receipt  of  such
                     determination  and  calculations.  If the  Accounting  Firm
                     determines  that no Excise Tax is payable by the Executive,
                     it shall, at the same time as it makes such  determination,
                     furnish  the   Executive   with  an  opinion  that  he  has
                     substantial  authority  not to report any Excise Tax on his
                     federal,  state,  local  income  or other tax  return.  Any
                     determination  by the  Accounting  Firm as to the amount of
                     the Gross-Up  Payment shall be binding upon the Company and
                     the  Executive.  As a  result  of  the  uncertainty  in the
                     application  of Section 4999 of the Code (or any  successor
                     provision   thereto)   and  the   possibility   of  similar
                     uncertainty  regarding applicable state or local tax law at
                     the  time  of  any  determination  by the  Accounting  Firm
                     hereunder,  it is possible that Gross-Up Payments that will
                     not have been made by the Company should have been made (an
                     "Underpayment")  consistent with the calculations  required
                     to be  made  hereunder.  In  the  event  that  the  Company
                     exhausts  or fails  to  pursue  its  remedies  pursuant  to
                     Section  6(d)(vi)  hereof and the  Executive  thereafter is
                     required to make a payment of any Excise Tax, the Executive
                     shall direct the Accounting Firm to determine the amount of
                     the  Underpayment  that  has  occurred  and to  submit  its
                     determination and detailed supporting  calculations to both
                     the Company and the Executive as promptly as possible.  Any
                     such Underpayment shall be promptly paid by the Company to,
                     or for the benefit of, the  Executive  within five business
                     days after receipt of such  determination and calculations.
                     If payments  required  pursuant to this Section 6(d)(ii) to
                     be made by the Company to the Executive are not made within
                     such five day period,  the Company  shall pay the Executive
                     interest thereon at the rate of 10% per annum.

              (iii)  The  Company  and the  Executive  shall  each  provide  the
                     Accounting Firm access to and copies of any books,  records
                     and  documents  in the  possession  of the  Company  or the
                     Executive,  as the case may be, reasonably requested by the
                     Accounting   Firm,   and  otherwise   cooperate   with  the
                     Accounting  Firm in  connection  with the  preparation  and
                     issuance  of  the  determination  contemplated  by  Section
                     6(d)(ii) hereof.

                                       6
<PAGE>


              (iv)   The  federal,  state and local  income or other tax returns
                     filed by the  Executive and the Company (or any filing made
                     by a  consolidated  tax group which  includes  the Company)
                     shall be prepared and filed on a consistent  basis with the
                     determination  of the  Accounting  Firm with respect to the
                     Excise Tax payable by the  Executive.  The Executive  shall
                     make proper payment of the amount of any Excise Tax and, at
                     the request of the Company, provide to the Company true and
                     correct copies (with any  amendments) of his federal income
                     tax return as filed with the Internal  Revenue  Service and
                     corresponding state and local tax returns, if relevant,  as
                     filed with the applicable taxing authority,  and such other
                     documents reasonably  requested by the Company,  evidencing
                     such  payment.  If prior to the  filing of the  Executive's
                     federal income tax return, or corresponding  state or local
                     tax return,  if relevant,  the Accounting  Firm  determines
                     that the amount of the Gross-Up  Payment should be reduced,
                     the  Executive  shall within five  business days pay to the
                     Company the amount of such reduction.

              (v)    The  fees  and  expenses  of the  Accounting  Firm  for its
                     services  in  connection   with  the   determinations   and
                     calculations contemplated by Sections 6 (d)(ii) and (d)(iv)
                     hereof  shall  be borne by the  Company.  If such  fees and
                     expenses  are  initially  advanced  by the  Executive,  the
                     Company  shall  reimburse  the Executive the full amount of
                     such fees and  expenses  within  five  business  days after
                     receipt  from the  Executive  of a statement  therefor  and
                     reasonable   evidence  of  his  payment  thereof.  If  such
                     reimbursement  is not made by the Company to the  Executive
                     within such  five-day  period,  the  Company  shall pay the
                     Executive interest thereon at the rate of 10% per annum.

              (vi)   The  Executive  shall  notify the Company in writing of any
                     claim by the Internal  Revenue Service that, if successful,
                     would  require  the  payment  by the  Company of a Gross-Up
                     Payment.  Such  notification  shall be given as promptly as
                     practicable  but no later than 10  business  days after the
                     Executive  actually  receives  notice of such claim and the
                     Executive  shall further  apprise the Company of the nature
                     of such claim and the date on which such claim is requested
                     to be paid  (in  each  case,  to the  extent  known  by the
                     Executive). The Executive shall not pay such claim prior to
                     the earlier of (a) the  expiration  of the  30-calendar-day
                     period  following the date on which he gives such notice to
                     the  Company  and (b) the date that any  payment  of amount
                     with respect to such claim is due. If the Company  notifies
                     the  Executive in writing  prior to the  expiration of such
                     period that it desires to contest such claim, the Executive
                     shall:

                     (A)    provide  the  Company  with any  written  records or
                            documents in his  possession  relating to such claim
                            reasonably requested by the Company;

                     (B)    take such action in connection  with contesting such
                            claim as the  Company  shall  reasonably  request in
                            writing  from  time  to  time,   including   without
                            limitation   accepting  legal   representation  with

                                       7
<PAGE>


                            respect to such claim by an  attorney  competent  in
                            respect  of  the  subject   matter  and   reasonably
                            selected by the Company;

                     (C)    cooperate  with the  Company  in good faith in order
                            effectively to contest such claim; and

                     (D)    permit the Company to participate in any proceedings
                            relating to such claim;

              provided,  however,  that the Company  shall bear and pay directly
              all costs and expenses (including interest and penalties) incurred
              in  connection  with such  contest  and shall  indemnify  and hold
              harmless the Executive, on an after-tax basis, for and against any
              Excise Tax or income tax,  including  interest and penalties  with
              respect thereto,  imposed as a result of such  representation  and
              payment of costs and  expenses.  Without  limiting  the  foregoing
              provisions  of this Section 6 (d)(vi),  the Company  shall control
              all proceedings  taken in connection with the contest of any claim
              contemplated  by this  Section 6 (d)(vi)  and, at its sole option,
              may  pursue  or  forego  any  and  all   administrative   appeals,
              proceedings, hearings and conferences with the taxing authority in
              respect of such claim  (provided  however,  that the Executive may
              participate  therein  at his cost  and  expense)  and may,  at its
              option, either direct the Executive to pay the tax claimed and sue
              for a refund or contest the claim in any permissible  manner,  and
              the Executive  agrees to prosecute such contest to a determination
              before  any  administrative   tribunal,  or  a  court  of  initial
              jurisdiction and in one or more appellate  courts,  as the Company
              shall determine;  provided,  however,  that if the Company directs
              the  Executive  to pay the tax claimed  and sue for a refund,  the
              Company  shall advance the amount of such payment to the Executive
              on an  interest-free  basis  and  shall  indemnify  and  hold  the
              Executive harmless,  on an after-tax basis, from any Excise Tax or
              income tax, including interest and penalties with respect thereto,
              imposed  with  respect  to such  advance;  and  provided  further,
              however, that any extension of the statute of limitations relating
              to payment of taxes for the  taxable  year of the  Executive  with
              respect  to which the  contested  amount is  claimed  to be due is
              limited  solely  to  such  contested  amount.   Furthermore,   the
              Company's  control of any such contested claim shall be limited to
              issues with respect to which a Gross-Up  Payment  would be payable
              hereunder  and the  Executive  shall  be  entitled  to  settle  or
              contest,  as the  case  may be,  any  other  issue  raised  by the
              Internal Revenue Service or any other taxing authority.

       (vii)  If, after the receipt by the  Executive  of an amount  advanced by
              the Company  pursuant to Section 6 (d)(vi)  hereof,  the Executive
              receives  any refund  with  respect to such claim,  the  Executive
              shall (subject to the Company's complying with the requirements of
              Section 6 (d)(vi)  hereof)  promptly pay to the Company the amount
              of such  refund  (together  with  any  interest  paid or  credited
              thereon after any taxes applicable thereto). If, after the receipt
              by the Executive of an amount advanced by the Company  pursuant to
              Section  6  (d)(vi)  hereof,  a  determination  is made  that  the
              Executive is not entitled to any refund with respect to such claim

                                       8
<PAGE>


                     and the Company does not notify the Executive in writing of
                     its intent to contest  such  denial or refund  prior to the
                     expiration  of 30 calendar  days after such  determination,
                     then  such  advance  shall be  forgiven  and  shall  not be
                     required to be repaid and the amount of such advance  shall
                     offset,  to the  extent  thereof,  the  amount of  Gross-Up
                     Payment required to be made pursuant to this Section 6 (d).

              (e)    For purposes of this Agreement, a "Change of Control" shall
                     be deemed to have occurred when:

              (i)    any person or persons acting in concert  (excluding Company
                     benefit plans)  becomes the beneficial  owner of securities
                     of the Company  having at least 25% of the voting  power of
                     the Company's then outstanding securities; or

              (ii)   the shareholders of the Company shall approve any merger or
                     other business combination of the Company, sale or lease of
                     the  Company's  assets  or  combination  of  the  foregoing
                     transactions (the "TRANSACTIONS")  other than a Transaction
                     immediately following which the shareholders of the Company
                     and  any  trustee  or  fiduciary  of any  Company  employee
                     benefit plan  immediately  prior to the  Transaction own at
                     least 65% of the voting power,  directly or indirectly,  of
                     (A) the surviving  corporation  in any such merger or other
                     business  combination;  (B) the  purchaser or lessee of the
                     Company's assets; or (C) both the surviving corporation and
                     the purchaser or lessee in the event of any  combination of
                     Transactions; or

              (iii)  within any 24-month period,  the persons who were directors
                     immediately  before  the  beginning  of  such  period  (the
                     "INCUMBENT  DIRECTORS")  shall cease (for any reason  other
                     than death) to  constitute at least a majority of the Board
                     or the board of  directors  of a successor  to the Company.
                     For this  purpose,  any  director who was not a director at
                     the  beginning  of such  period  shall be  deemed  to be an
                     Incumbent  Director  if such  director  was  elected to the
                     Board by, or on the  recommendation of or with the approval
                     of, at least two-thirds of the directors who then qualified
                     as Incumbent  Directors  (so long as such  director was not
                     nominated by a person who has expressed an intent to effect
                     a Change of Control  or engage in a proxy or other  control
                     contest).

              (f)    Except as otherwise  specifically provided herein, all cash
payments  under this Section 6.1 shall be made by the Company within 30 calendar
days following the event giving rise to such payments. If any such payment shall
not be made within such 30-day period (or any other  specifically  provided time
period),  the Company shall pay interest on the unpaid amount at the rate of 10%
per annum.

              6.2    PERMANENT  DISABILITY.  If as a result  of the  Executive's
incapacity  due to physical or mental  illness,  the  Executive  shall have been
absent from his duties with the Company on a full-time basis for six consecutive
months (a "Permanent  Disability") during his Period of Employment,  the Company
or Executive may terminate his employment on written notice thereof,  the Period
of Employment shall terminate on the giving of such notice, and the compensation
to which Executive is entitled pursuant to Section 3.1 shall be paid through the

                                       9
<PAGE>


last day of the month in which the notice is given. In addition, Executive shall
be entitled to receive:

              (a)    all unpaid amounts, as of the date of such termination,  in
respect of any Bonus for any calendar  year ending  before the calendar  year in
which such  termination  occurs,  which would have been  payable  had  Executive
remained in employment until the date such Bonus would otherwise have been paid,
plus  Executive's  Deemed  Bonus for the calendar  year in which his  employment
terminates,  multiplied  by a fraction,  the numerator of which is the number of
days in such calendar year the Executive was an employee of the Company, and the
denominator of which is 365;

              (b)    until the earlier of the Expiration  Date or 24 months from
the date of termination for Permanent Disability,  Executive (and, to the extent
applicable,  Executive's  dependents)  shall  continue  to be  covered,  at  the
Company's expense, under the Company's medical, dental,  hospitalization,  group
life, short and long-term  disability,  accidental death and  dismemberment  and
travel  accident  coverage  plans  described  in Section 4.1 or the Company will
provide for  equivalent  coverage;  provided  that if Executive is provided with
comparable  coverage by a successor  employer  any such  coverage by the Company
shall cease; and

              (c)    all amounts payable under the Company's disability plans.

              6.3    DEATH.  In the event of  Executive's  death while  employed
hereunder,  the Period of Employment shall thereupon automatically terminate and
the Executive's estate or designated beneficiaries shall receive (i) payments of
Base  Salary  for a period of three  months  after  the date of death;  (ii) all
unpaid amounts, as of the date of such termination,  in respect of any Bonus for
any  calendar  year ending  before the calendar  year in which such  termination
occurs, which would have been payable had Executive remained in employment until
the date such Bonus would  otherwise  have been paid,  plus  Executive's  Deemed
Bonus for the calendar year in which his employment terminates,  multiplied by a
fraction, the numerator of which is the number of days in such calendar year the
Executive was an employee of the Company,  and the  denominator of which is 365;
and (iii) any death benefits  provided under the employee benefit  programs,  in
accordance with their terms.

              6.4    VOLUNTARY  RESIGNATION;  DISCHARGE FOR CAUSE.  If Executive
resigns voluntarily,  other than for Good Reason or Permanent Disability, or the
Company  terminates  the  employment  of  Executive  at any time for Cause,  the
Company's  obligations  under this  Agreement  to make any  further  payments to
Executive shall  thereupon,  to the extent permitted by law, cease and terminate
except with respect to all unpaid amounts,  as of the date of such  termination,
in respect of any Bonus for any  calendar  year ending  before such  termination
occurs, which would have been payable had Executive remained in employment until
the date such Bonus would otherwise have been paid. In addition, Executive shall
remain entitled to all vested amounts and benefits under the Company's  employee
benefit programs,  plans and practices. The term "Cause" shall be limited to (a)
action  by  Executive  involving  willful  malfeasance  in  connection  with his
employment  which  results in material  harm to the  Company,  (b)  material and
continuing  breach by Executive of the terms of this  Agreement  which breach is
not cured  within 60 days  after  Executive  receives  written  notice  from the
Company  of any such  breach  or (c)  Executive  being  convicted  of a  felony.
Termination  of  Executive  for  Cause  pursuant  to this  Section  6.4 shall be
communicated by a Notice of Termination  given within six months after the Board
both (i) had knowledge of conduct or an event allegedly  constituting  Cause and
(ii) had  reason to believe  that such  conduct  or event  could be grounds  for
Cause.

                                       10
<PAGE>


For purposes of this Agreement a "Notice of Termination"  shall mean delivery to
Executive  of a copy of a  resolution  duly adopted by the Board at a meeting of
the Board called and held for that  purpose  (after not less than 10 days notice
to Executive  ("Preliminary  Notice") and reasonable  opportunity for Executive,
together  with the  Executive's  counsel,  to be heard before the Board prior to
such vote) finding,  that in the good faith opinion of the Board,  Executive was
guilty of  conduct  set  forth in the third  sentence  of this  Section  6.4 and
specifying the particulars  thereof in detail.  The Board shall no later than 30
days after the receipt of the  Preliminary  Notice by Executive  communicate its
findings to Executive. A failure by the Board to make its finding of Cause or to
communicate  its  conclusions  within such 30-day period shall be deemed to be a
finding  that  Executive  was not guilty of the conduct  described  in the third
sentence of this Section 6.4.

              6.5    TERMINATION ON OR AFTER  EXPIRATION  DATE. In the event the
Period of Employment  shall not be extended and Executive's  employment shall be
terminated  by the Company on or after the  Expiration  Date or Executive  shall
terminate his employment on or after the Expiration Date, the Executive shall be
paid (a) his  Base  Salary  through  the  last  day of the  month  in which  the
termination of employment occurs, (b) all unpaid amounts in respect of any Bonus
for any calendar year ending before such  termination  date occurs,  which Bonus
would have been payable had Executive remained in employment until the date such
Bonus would otherwise have been paid, and (c)  Executive's  Deemed Bonus for the
calendar year in which his employment terminates,  multiplied by a fraction, the
numerator of which is the number of days in such calendar year the Executive was
an employee of the Company,  and the  denominator  of which is 365. In addition,
Executive  shall remain  entitled to all vested  amounts,  benefits,  and rights
under the Company's employee benefit programs,  plans and practices,  all rights
to which he is entitled under Company severance plans, practices and/or policies
and all other benefits to which he is entitled by law or contract.

              6.6    TERMINATION OBLIGATIONS.  (a) Executive hereby acknowledges
and agrees that all personal property, including, without limitation, all books,
manuals,  records,  reports, notes, contracts,  lists, and other documents,  and
equipment  furnished to or prepared by Executive in the course of or incident to
his  employment,  belong to the Company  and shall be  promptly  returned to the
Company upon termination of the Period of Employment.

              (b)    Upon termination of the Period of Employment, the Executive
shall be deemed to have  resigned from all offices and  directorships  then held
with the Company or any subsidiary or affiliate thereof.

              7.     CONFIDENTIAL  INFORMATION.  During  and after the Period of
Employment,  Executive  shall not disclose to any person (other than an employee
or agent of the Company or any affiliate of the Company  entitled to receive the
same) any confidential  information  relating to the business of the Company and
obtained by him while providing services to the Company,  without the consent of
the Board, or until such information ceases to be confidential.

              8.     NON-COMPETITION.  In the event  Executive's  employment  is
terminated by the Company for Cause or Executive  terminates his employment with
the Company without Good Reason, Executive shall not, for a period ending on the
earlier  of (i) 18  months  from  the  date of  such  termination  or  (ii)  the
Expiration Date, accept any other employment or engage,  directly or indirectly,
in any other business  activity which is competitive with that of the Company or
any subsidiary thereof.

                                       11
<PAGE>


              9.     EXPENSES.  Executive  is  authorized  to  incur  reasonable
expenses in carrying out his duties and  responsibilities  under this Agreement,
including  expenses  for travel and  similar  items  related to such  duties and
responsibilities.  The Company will  reimburse  Executive  for all such expenses
upon  presentation by Executive from time to time of an itemized account of such
expenditures.

              10.    NO OBLIGATION TO MITIGATE  DAMAGES.  Executive shall not be
required to mitigate  damages or the amount of any  payment  provided  for under
this Agreement by seeking (and no payment otherwise  required hereunder shall be
reduced on account of) other  employment  or  otherwise,  nor will any  payments
hereunder  be subject to offset in respect of any claims  which the  Company may
have against Executive.


              11.    NOTICES.  All notices or communications  hereunder shall be
in writing, addressed as follows:

       to Executive:

              Sheldon I. Cammaker
              18 Wampus Close
              Armonk, NY  10504

       to Company:

              Frank T. MacInnis
              Chairman of the Board and Chief Executive Officer
              EMCOR Group, Inc.
              101 Merritt Seven, 7th Floor
              Norwalk, CT 06851

       with a copy to:

              Kenneth C. Edgar, Jr., Esq.
              Simpson Thacher & Bartlett
              425 Lexington Avenue
              New York, NY 10017

Any such notice or communication shall be delivered by hand or sent certified or
registered mail, return receipt requested,  postage prepaid,  addressed as above
(or to such other address as such party may designate in a notice duly delivered
as described above),  and the actual date of delivery or mailing shall determine
the time at which notice was given.

              12.    AGREEMENT TO PERFORM  NECESSARY  ACTS. Each party agrees to
perform any further acts and to execute and deliver any further  documents  that
may be reasonably necessary to carry out the provisions of this Agreement.

              13.    SEPARABILITY;  LEGAL ACTIONS;  LEGAL FEES. If any provision
of this Agreement shall be declared to be invalid or unenforceable,  in whole or
in part,  such  invalidity  or  unenforceability  shall not affect the remaining
provisions hereof,  which shall remain in full force and effect. Any controversy
or claim arising out of or relating to this Agreement or the

                                       12
<PAGE>


breach of this  Agreement  that cannot be resolved by Executive and the Company,
including  any  dispute as to the  calculation  of  Executive's  benefits or any
payments  hereunder,  shall be submitted to arbitration in New York, New York in
accordance  with the laws of the  State  of New York and the  procedures  of the
American Arbitration Association,  except that if Executive institutes an action
relating to this  Agreement,  Executive may, at Executive's  option,  bring that
action in any court of  competent  jurisdiction.  Judgment  may be entered on an
arbitrator(s)' award in any court having jurisdiction.

              In addition to all other amounts  payable to the  Executive  under
this Agreement,  the Company shall pay or reimburse the Executive for legal fees
(including without  limitation,  any and all court costs and attorneys' fees and
expenses)  incurred by the  Executive in  connection  with or as a result of any
claim, action or proceeding brought by the Company or the Executive with respect
to or arising out of this Agreement or any provision hereof, unless, in the case
of an action brought by the Executive, it is determined by an arbitrator or by a
court of  competent  jurisdiction  that such  action was  frivolous  and was not
brought  in good  faith.  Such legal  fees  shall be paid or  reimbursed  by the
Company to the Executive  from time to time within five business days  following
receipt by the Company of copies of bills for such fees and if the Company fails
to make such  payment  within  such five day period,  the Company  shall pay the
Executive  interest  thereon  at the rate of 10% per annum.  All other  expenses
relating to any arbitration or court proceedings shall be paid by the Company.

              14.    ASSIGNMENT.  This Agreement shall be binding upon and inure
to the benefit of the heirs and representatives of Executive and the assigns and
successors of the Company,  but neither this Agreement nor any rights  hereunder
shall be assignable or otherwise  subject to hypothecation by Executive  (except
by will or by operation of the laws of intestate  succession)  or by the Company
(any such  purported  assignment by either shall be null and void),  except that
the Company  may assign  this  Agreement  to any  successor  (whether by merger,
purchase  or  otherwise)  to all or  substantially  all of the stock,  assets or
business of the Company.

              15.    AMENDMENT;  WAIVER.  The  Agreement  may be  amended at any
time, but only by mutual written agreement of the parties hereto.  Any party may
waive  compliance by the other party with any provision  hereof,  but only by an
instrument in writing executed by the party granting such waiver.

              16.    ENTIRE  AGREEMENT.   Except  as  otherwise  provided  in  a
Continuity  Agreement  dated as of June 22,  1998  between  the  Company and the
Executive, as amended by agreement dated May 4, 1999, and the agreements setting
forth in detail the terms of the options referred to in Section 3.3 hereof,  and
as may be amended from time to time  hereafter,  the terms of this Agreement (i)
are intended by the parties to be the final  expression of their  agreement with
respect  to  the  employment  of  Executive  by the  Company,  (ii)  may  not be
contradicted  by evidence of any prior or  contemporaneous  agreement  and (iii)
shall  constitute  the complete  and  exclusive  statement of its terms,  and no
extrinsic evidence whatsoever may be introduced in any judicial,  administrative
or other legal proceeding involving this Agreement.

              17.    DEATH OR INCOMPETENCE. In the event of Executive's death or
a judicial  determination  of his  incompetence,  reference in this Agreement to
Executive shall be deemed,  where  appropriate,  to refer to his estate or other
legal representative.

                                       13
<PAGE>


              18.    SURVIVORSHIP.  The respective rights and obligations of the
parties  hereunder shall survive any termination of this Agreement to the extent
necessary  to the  intended  preservation  of such rights and  obligations.  The
provisions of this Section are in addition to the survivorship provisions of any
other section of this Agreement.

              19.    GOVERNING   LAW.   This   Agreement   shall  be  construed,
interpreted,  and governed in accordance  with the laws of the State of New York
without reference to rules relating to conflicts of law.

              20.    WITHHOLDINGS.  The  Company  shall be  entitled to withhold
from payment any amount of withholding required by law.

              21.    COUNTERPARTS. This Agreement may be executed in two or more
counterparts, each of which will be deemed an original.

              IN WITNESS WHEREOF,  the parties hereto have executed this amended
and restated employment agreement as of the date first above written.

                                       EMCOR GROUP, INC.

                                       By:
                                          --------------------------------------


                                       EXECUTIVE

                                       -----------------------------------------
                                                Sheldon I. Cammaker



                                       14

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.(C)
<SEQUENCE>5
<FILENAME>c23256_ex10-c.txt
<DESCRIPTION>EMPLOYMENT AGREEMENT LEICLE CHESSER
<TEXT>

                                                                  Exhibit 10.(c)

                              EMPLOYMENT AGREEMENT

              THIS  AGREEMENT  made as of January 1, 2002 by and  between  EMCOR
GROUP, INC. (the "Company") and LEICLE E. CHESSER ("Executive").

              In order to induce  Executive to serve as Executive Vice President
and the Chief Financial  Officer of the Company,  the Company desires to provide
Executive with compensation and other benefits under the conditions set forth in
this Agreement.

              Executive  is willing  to accept  such  employment  and to perform
services  for the  Company  and its  subsidiaries,  on the terms and  conditions
hereinafter set forth.

              It is  therefore  hereby  agreed by and  between  the  parties  as
follows:

              1.     EMPLOYMENT.

              1.1    Subject to the terms and conditions of this Agreement,  the
Company  agrees  to  employ  Executive  during  the  Period  of  Employment  (as
hereinafter  defined) as an Executive  Vice  President  and the Chief  Financial
Officer of the Company.  In his capacity as Executive  Vice  President and Chief
Financial  Officer of the Company,  Executive  shall have the customary  powers,
responsibilities   and  authorities  of  executive  vice  presidents  and  chief
financial  officers of similar  corporations of the size, type and nature of the
Company  as it may exist  from time to time,  subject  to the  direction  of the
Chairman of the Board of  Directors  (the  "Board") of the Company and the Chief
Executive Officer of the Company (the "Chairman").

              1.2    Subject  to the  terms  and  conditions  hereof,  Executive
hereby  agrees to be  employed  as an  Executive  Vice  President  and the Chief
Financial  Officer of the Company  and shall  devote his full  working  time and
efforts,  to the best of his ability,  experience and talent, to the performance
of the services,  duties and  responsibilities in connection  therewith.  Except
upon the prior written  consent of the Chairman,  Executive  will not during the
Period of Employment (i) accept any other employment or (ii) engage, directly or
indirectly, in any other business activity (whether or not pursued for pecuniary
advantage),  whether  or not it may be  competitive  with,  or whether or not it
might  place  him in a  competing  position  to  that  of,  the  Company  or any
subsidiary thereof.  Nothing in this Agreement shall preclude the Executive from
(i) engaging,  consistent  with his duties and  responsibilities  hereunder,  in
charitable  community  affairs,  (ii) managing his personal  investments,  (iii)
continuing to serve on the boards of directors on which he presently  serves (to
the extent such service is not  precluded by federal or state law or by conflict
of  interest  by reason of his  position  with the  Company),  or (iv)  serving,
subject to approval of the Chairman, as a member of boards of directors of other
companies,  provided, that such activities do not interfere with the performance
of Executive's duties hereunder.

              2.     PERIOD OF  EMPLOYMENT.  Executive's  period  of  employment
hereunder shall commence on January 1, 2002 (the "Commencement  Date") and shall
continue  through the earlier of  December  31, 2004 or the date of  termination
hereunder (the "Period of Employment");  PROVIDED,  HOWEVER,  that the Period of
Employment  shall  automatically  be extended for  successive  one-year  periods
unless the Company or  Executive,  at least six months  prior to the end of such
period,  provides  written notice to the other party of intent not to extend the
Period  of  Employment.  Notwithstanding  anything  in  this  Agreement  to  the
contrary,

                                        1
<PAGE>


in the event of a Change of Control (as defined in Section 6.1(e)) the Period of
Employment  shall be for a period of three  years  commencing  as of the date of
such Change of Control.

              3.     COMPENSATION.

              3.1    SALARY.  The  Company  shall pay  Executive  a base  salary
("Base  Salary") at the rate of $410,000 per annum for the Period of Employment.
Base Salary shall be payable in accordance with the ordinary  payroll  practices
of the Company.  Executive's rate of Base Salary shall be increased on the first
day of each calendar year occurring  during the Period of Employment,  beginning
with  January  1, 2003,  by the  percentage  increase  for the prior year in the
consumer  price index for the area in which the principal  office of the Company
is located,  as  determined by the U.S.  Department  of Commerce,  or the amount
specified by the Board, whichever is greater.

              3.2    BONUS.  In addition to his Base Salary,  Executive shall be
entitled, while he remains employed hereunder, in respect of each calendar year,
to an annual  bonus (the  "Bonus")  payable in cash and at such times as bonuses
are customarily paid to senior executives of the Company;  provided that so long
as the Company's  Executive Stock Bonus Plan (the "Plan") shall remain in effect
and  the  Executive  shall  be  designated  a  participant  therein,  25% of the
Executive's  Bonus shall be payable in restricted stock units in accordance with
the Plan and the Executive,  in accordance with the terms of the Plan, may elect
to receive a greater percentage of his Bonus in restricted stock units. For each
calendar year during the Period of Employment,  the amount of the Bonus shall be
determined by the  Compensation  Committee of the Board of Directors in its sole
discretion.

              3.3    STOCK  OPTIONS.  (a) The  Executive  is hereby  granted  an
option with a ten-year term to purchase 17,500 shares of common stock ("Shares")
of the Company at $46.35 per Share.  The  Executive  also shall be granted as of
the  first  business  day of 2003 and 2004 an  option  with a  ten-year  term to
purchase  Shares at the then fair market value of a Share;  the number of Shares
subject to each  option  granted in 2003 and 2004,  respectively,  shall be that
number  determined by dividing 75% of  Executive's  base salary for such year by
the value of an option as of the first  business  day of such year,  which value
shall be that computed in accordance  with the  methodology  of valuing  options
under the 1997  Non-Employee  Directors'  Non-Qualified  Stock Option Plan. Each
option  referred  to herein  shall be  exercisable  with  respect  to the Shares
subject thereto as follows: one-fourth on or after the date of grant, one-fourth
on or after the first  anniversary of the date of grant,  one-fourth on or after
the second anniversary of the date of grant, and one-fourth on or after the last
business day of the calendar year immediately  preceeding the third  anniversary
of the date of grant. In the event of the Executive's  termination of employment
under Section 6.1, each such option shall become immediately exercisable in full
and shall remain exercisable for the balance of its ten-year term.

              (b)    In addition,  Executive was granted on December 14, 2001 an
option with a ten-year term to purchase  25,900 Shares at $41.70 per share which
option  is  immediately  exercisable  in full and  remains  exercisable  for the
balance of its ten-year term.

              4.     EMPLOYEE BENEFITS.

              4.1    EMPLOYEE  BENEFIT  PLANS AND  PROGRAMS.  The Company  shall
provide  Executive  during  the Period of  Employment  with  coverage  under any
employee benefit programs,  plans and practices  (commensurate with his position
in the  Company)  in  accordance

                                        2
<PAGE>


with the terms thereof, which the Company currently makes available generally to
its senior executive officers, or which the Company, with Board approval, elects
to  make  available  generally  to  its  senior  executive  officers  hereafter,
including,  but not limited to (a) retirement,  pension and profit-sharing;  and
(b)  medical,  dental,  hospitalization,  life  insurance,  short and  long-term
disability,  accidental death and  dismemberment  and travel accident  coverage;
provided that  Executive  shall pay such portion of the premiums  therefor as is
customarily paid by senior executives of the Company.

              4.2    VACATION,  FRINGE AND OTHER  BENEFITS.  Executive  shall be
entitled to the number of vacation days customarily  accorded senior  executives
of the Company. In addition, during the Period of Employment,  the Company shall
pay  Executive  $870 per month for leasing  (plus  maintenance,  insurance,  and
property  taxes)  of an  automobile  and shall  make the  initial  capital  cost
reduction  payment with respect to the leasing of such automobile on Executive's
behalf.  The Company shall also reimburse  Executive for (a) all initiation fees
and monthly dues for membership in a club suitable for  entertaining  clients of
the Company and (b) all legal expenses  incurred by Executive in connection with
the negotiation and drafting of this Agreement.  The Company shall bear the cost
of any  increased tax  liability of Executive  caused by the  provisions of this
Section 4.2.

              4.3    LIFE INSURANCE.  The Company shall obtain, at the Company's
expense,  insurance on the life of the Executive in the amount of $2,460,000 for
the first twelve months of the Period of  Employment,  $1,640,000 for the second
twelve months of the Period of Employment, and $820,000 for the remainder of the
Period of Employment.  The proceeds of such life  insurance  shall be payable to
such  beneficiary or  beneficiaries as shall be selected by the Executive at any
time or from time to time.  The Company shall bear the cost of any increased tax
liability of Executive caused by the provisions of this Section 4.3.

              5.     DIRECTORS AND OFFICERS LIABILITY. The Company shall keep in
effect during and after the Period of  Employment,  a policy of  directors'  and
officers'  liability insurance for officers and directors of the Company at such
reasonable  amount of coverage as is agreed to by  Executive  and the Board from
time to time and which insurance policy shall be on a claims-made basis.

              6.     TERMINATION OF EMPLOYMENT.

              6.1    TERMINATION  NOT FOR CAUSE OR RESIGNATION  FOR GOOD REASON.
(a) The Company may terminate Executive's  employment at any time, and Executive
may  terminate  his  employment  at  any  time.  If  Executive's  employment  is
terminated  by the Company  other than for Cause (as  hereinafter  defined),  or
Executive  terminates his employment for Good Reason (as  hereinafter  defined),
Executive  shall be  entitled  to  receive a lump sum cash  payment  (but not in
substitution for compensation already earned) in an amount equal to the sum of:

              (i)    the  product of two times the sum of (A)  Executive's  Base
                     Salary  at  its   current   annual  rate  at  the  time  of
                     termination  of  employment  plus (B)  Executive's  "Deemed
                     Bonus" (as defined below);

              (ii)   an amount equal to Executive's Bonus, for any calendar year
                     ending  before such  termination  occurs,  which would have
                     been payable had Executive remained in employment until the
                     date such Bonus would otherwise have been paid; and

                                        3
<PAGE>


              (iii)  an amount equal to Executive's Deemed Bonus multiplied by a
                     fraction,  the  numerator of which is the number of days in
                     the calendar  year in which the  termination  of employment
                     occurs that  Executive was an employee of the Company,  and
                     the denominator of which is 365.

              In the event of a  termination  of  Executive's  employment by the
Company  other than for Cause or by the  Executive  for Good Reason  following a
Change of Control,  the factor of two in subsection 6.1(a)(i) shall be increased
to three.

              For purposes of subsections  6.1(a)(i) and (iii),  6.2(a) and 6.3,
the amount of the Deemed Bonus shall be the highest  Bonus paid to Executive for
any year he has been employed by the Company.

              (b)    In addition to the amounts described in subsection  6.1(a),
Executive shall be entitled to receive:

              (i)    until the earlier of the  Expiration  Date (as that term is
                     hereafter   defined)   or  18  months   from  the  date  of
                     termination,  Executive  (and,  to the  extent  applicable,
                     Executive's  dependents)  shall continue to be covered,  at
                     the Company's expense, under the Company's medical,  dental
                     and  hospitalization  coverage plans, and until the earlier
                     of the  Expiration  Date  or 6  months  from  the  date  of
                     termination, Executive shall continue to be covered, at the
                     Company's  expense,  under the Company's group life,  short
                     and   long-term    disability,    accidental    death   and
                     dismemberment  and travel accident coverage plans described
                     in  Section  4.1 hereof or the  Company  will  provide  for
                     equivalent  coverage (the term "Expiration Date" shall mean
                     the  later  of  (i)  December  31,  2004,  (ii)  the  third
                     anniversary  of a Change of Control of the Company or (iii)
                     the date that a succeeding  one-year  Period of  Employment
                     (as provided for under Section 2 hereof) terminates); and

              (ii)   all payments to which Executive has vested rights as of the
                     Expiration   Date  under  employee   benefit,   disability,
                     insurance  and  similar  plans which  provide for  payments
                     beyond the Period of Employment.

              (c)    For purposes of this  Agreement,  "Good  Reason" shall mean
any of the following (without Executive's express prior written consent):

              (i)    The  assignment  to  Executive  by the  Company  of  duties
                     inconsistent    with   Executive's    positions,    duties,
                     responsibilities,  titles or office as set forth in Section
                     1 hereof,  or any reduction by the Company of his duties or
                     responsibilities  or any  removal  of  Executive  from  the
                     position of Executive  Vice  President and Chief  Financial
                     Officer,  except  in  connection  with the  termination  of
                     Executive's  employment  (A)  upon the  termination  of the
                     Period of Employment on the Expiration Date, (B) for Cause,
                     (C) as a result of  Executive's  Permanent  Disability  (as
                     hereinafter  defined)  or death or (D) by  Executive  other
                     than for Good Reason;

                                       4
<PAGE>


              (ii)   A reduction by the Company in Executive's  Base Salary,  as
                     in  effect  on  the  date  hereof  or as  the  same  may be
                     increased   from  time  to  time   during   the  Period  of
                     Employment;

              (iii)  The  failure  by  the   Company  to  obtain  the   specific
                     assumption of this  Agreement by any successor or assign of
                     the Company or any person  acquiring  substantially  all of
                     the Company's assets;

              (iv)   Failure by the Company to perform in any  material  respect
                     its obligations  under this  Agreement,  where such failure
                     shall not have been remedied within 30 days after Executive
                     shall have notified the Company in writing thereof;

              (v)    Any  material  reduction  in  Executive's  compensation  or
                     benefits  following  a Change  of  Control  or  Executive's
                     principal  business  location is changed to a location more
                     than 30 miles from Executive's  principal business location
                     (other than a relocation to the Borough of  Manhattan,  New
                     York, New York) immediately prior to a Change of Control;

              (vi)   The  Company  shall  cease to keep in effect  the policy of
                     directors' and officers'  liability insurance for Executive
                     described in Section 5; or

              (vii)  The termination of the Indemnity Agreement, effective as of
                     April 20, 1995, between Executive and the Company.

              (d)(i) Anything in this Agreement to the contrary notwithstanding,
                     if  it is  determined  (as  hereafter  provided)  that  any
                     payment  or  distribution  by the  Company  to or  for  the
                     benefit  of the  Executive,  whether  paid  or  payable  or
                     distributed or distributable  pursuant to the terms of this
                     Agreement  or  otherwise  pursuant  to or by  reason of any
                     other  agreement,  policy,  plan,  program or  arrangement,
                     including  without  limitation  any  stock  option,   stock
                     appreciation  right  or  similar  right,  or the  lapse  or
                     termination  of  any  restriction  on  or  the  vesting  or
                     exercisability  of any of the  foregoing  (a  "Payment")  ,
                     would be subject to the excise tax imposed by Section  4999
                     of the  Internal  Revenue  Code of 1986,  as  amended  (the
                     "Code") (or any successor  provision  thereto) by reason of
                     being  "contingent  on a change in ownership or control" of
                     the Company, within the meaning of Section 28OG of the Code
                     (or any successor  provision thereto) or to any similar tax
                     imposed by state or local law, or any interest or penalties
                     with  respect  to  such  excise  tax  (such  tax or  taxes,
                     together  with  any  such  interest  and   penalties,   are
                     hereafter  collectively  referred to as the "Excise Tax") ,
                     then  the  Executive   shall  be  entitled  to  receive  an
                     additional payment or payments (a "Gross-Up Payment") in an
                     amount such that,  after  payment by the  Executive  of all
                     taxes  (including  any interest or  penalties  imposed with
                     respect to such taxes),  including any Excise Tax,  imposed
                     upon the Gross-Up Payment,  the Executive retains an amount
                     of the  Gross-Up  Payment  equal to the Excise Tax  imposed
                     upon the Payments.

                                       5
<PAGE>


              (ii)   Subject to the provisions of Section  6(d)(i)  hereof,  all
                     determinations required to be made under this Section 6(d),
                     including whether an Excise Tax is payable by the Executive
                     and the amount of such  Excise  Tax and  whether a Gross-Up
                     Payment  is  required  and  the  amount  of  such  Gross-Up
                     Payment, shall be made by the nationally recognized firm of
                     certified public  accountants (the "Accounting  Firm") used
                     by the Company  prior to the Change of Control (or, if such
                     Accounting  Firm  declines to serve,  the  Accounting  Firm
                     shall be a nationally  recognized firm of certified  public
                     accountants selected by the Executive). The Accounting Firm
                     shall be directed by the Company or the Executive to submit
                     its determination and detailed  supporting  calculations to
                     both the Company and the Executive  within 15 calendar days
                     after the date the Executive's  employment is terminated by
                     the  Executive for Good Reason or by the Company other than
                     for Cause (the "Termination Date"), if applicable,  and any
                     other such time or times as may be requested by the Company
                     or the Executive.  If the Accounting  Firm  determines that
                     any Excise Tax is payable  by the  Executive,  the  Company
                     shall pay the required  Gross-Up  Payment to the  Executive
                     within   five   business   days   after   receipt  of  such
                     determination  and  calculations.  If the  Accounting  Firm
                     determines  that no Excise Tax is payable by the Executive,
                     it shall, at the same time as it makes such  determination,
                     furnish  the   Executive   with  an  opinion  that  he  has
                     substantial  authority  not to report any Excise Tax on his
                     federal,  state,  local  income  or other tax  return.  Any
                     determination  by the  Accounting  Firm as to the amount of
                     the Gross-Up  Payment shall be binding upon the Company and
                     the  Executive.  As a  result  of  the  uncertainty  in the
                     application  of Section 4999 of the Code (or any  successor
                     provision   thereto)   and  the   possibility   of  similar
                     uncertainty  regarding applicable state or local tax law at
                     the  time  of  any  determination  by the  Accounting  Firm
                     hereunder,  it is possible that Gross-Up Payments that will
                     not have been made by the Company should have been made (an
                     "Underpayment")  consistent with the calculations  required
                     to be  made  hereunder.  In  the  event  that  the  Company
                     exhausts  or fails  to  pursue  its  remedies  pursuant  to
                     Section  6(d)(vi)  hereof and the  Executive  thereafter is
                     required to make a payment of any Excise Tax, the Executive
                     shall direct the Accounting Firm to determine the amount of
                     the  Underpayment  that  has  occurred  and to  submit  its
                     determination and detailed supporting  calculations to both
                     the Company and the Executive as promptly as possible.  Any
                     such Underpayment shall be promptly paid by the Company to,
                     or for the benefit of, the  Executive  within five business
                     days after receipt of such  determination and calculations.
                     If payments  required  pursuant to this Section 6(d)(ii) to
                     be made by the Company to the Executive are not made within
                     such five day period,  the Company  shall pay the Executive
                     interest thereon at the rate of 10% per annum.

              (iii)  The  Company  and the  Executive  shall  each  provide  the
                     Accounting Firm access to and copies of any books,  records
                     and  documents  in the  possession  of the  Company  or the
                     Executive,  as the case may be, reasonably requested by the
                     Accounting   Firm,   and  otherwise   cooperate   with  the
                     Accounting  Firm in  connection  with the  preparation  and
                     issuance  of  the  determination  contemplated  by  Section
                     6(d)(ii) hereof.

                                       6
<PAGE>


              (iv)   The  federal,  state and local  income or other tax returns
                     filed by the  Executive and the Company (or any filing made
                     by a  consolidated  tax group which  includes  the Company)
                     shall be prepared and filed on a consistent  basis with the
                     determination  of the  Accounting  Firm with respect to the
                     Excise Tax payable by the  Executive.  The Executive  shall
                     make proper payment of the amount of any Excise Tax and, at
                     the request of the Company, provide to the Company true and
                     correct copies (with any  amendments) of his federal income
                     tax return as filed with the Internal  Revenue  Service and
                     corresponding state and local tax returns, if relevant,  as
                     filed with the applicable taxing authority,  and such other
                     documents reasonably  requested by the Company,  evidencing
                     such  payment.  If prior to the  filing of the  Executive's
                     federal income tax return, or corresponding  state or local
                     tax return,  if relevant,  the Accounting  Firm  determines
                     that the amount of the Gross-Up  Payment should be reduced,
                     the  Executive  shall within five  business days pay to the
                     Company the amount of such reduction.

              (v)    The  fees  and  expenses  of the  Accounting  Firm  for its
                     services  in  connection   with  the   determinations   and
                     calculations contemplated by Sections 6 (d)(ii) and (d)(iv)
                     hereof  shall  be borne by the  Company.  If such  fees and
                     expenses  are  initially  advanced  by the  Executive,  the
                     Company  shall  reimburse  the Executive the full amount of
                     such fees and  expenses  within  five  business  days after
                     receipt  from the  Executive  of a statement  therefor  and
                     reasonable   evidence  of  his  payment  thereof.  If  such
                     reimbursement  is not made by the Company to the  Executive
                     within such  five-day  period,  the  Company  shall pay the
                     Executive interest thereon at the rate of 10% per annum.

              (vi)   The  Executive  shall  notify the Company in writing of any
                     claim by the Internal  Revenue Service that, if successful,
                     would  require  the  payment  by the  Company of a Gross-Up
                     Payment.  Such  notification  shall be given as promptly as
                     practicable  but no later than 10  business  days after the
                     Executive  actually  receives  notice of such claim and the
                     Executive  shall further  apprise the Company of the nature
                     of such claim and the date on which such claim is requested
                     to be paid  (in  each  case,  to the  extent  known  by the
                     Executive). The Executive shall not pay such claim prior to
                     the earlier of (a) the  expiration  of the  30-calendar-day
                     period  following the date on which he gives such notice to
                     the  Company  and (b) the date that any  payment  of amount
                     with respect to such claim is due. If the Company  notifies
                     the  Executive in writing  prior to the  expiration of such
                     period that it desires to contest such claim, the Executive
                     shall:

                     (A)    provide  the  Company  with any  written  records or
                            documents in his  possession  relating to such claim
                            reasonably requested by the Company;

                     (B)    take such action in connection  with contesting such
                            claim as the  Company  shall  reasonably  request in
                            writing  from  time  to  time,   including   without
                            limitation   accepting  legal   representation  with

                                       7
<PAGE>


                            respect to such claim by an  attorney  competent  in
                            respect  of  the  subject   matter  and   reasonably
                            selected by the Company;

                     (C)    cooperate  with the  Company  in good faith in order
                            effectively to contest such claim; and

                     (D)    permit the Company to participate in any proceedings
                            relating to such claim;

                     provided,  however,  that the  Company  shall  bear and pay
                     directly  all costs and  expenses  (including  interest and
                     penalties)  incurred in  connection  with such  contest and
                     shall  indemnify  and hold  harmless the  Executive,  on an
                     after-tax  basis,  for and against any Excise Tax or income
                     tax, including interest and penalties with respect thereto,
                     imposed as a result of such  representation  and payment of
                     costs  and   expenses.   Without   limiting  the  foregoing
                     provisions  of this  Section 6 (d)(vi),  the Company  shall
                     control  all  proceedings  taken  in  connection  with  the
                     contest of any claim contemplated by this Section 6 (d)(vi)
                     and, at its sole  option,  may pursue or forego any and all
                     administrative   appeals,    proceedings,    hearings   and
                     conferences  with the taxing  authority  in respect of such
                     claim (provided however, that the Executive may participate
                     therein at his cost and  expense)  and may,  at its option,
                     either  direct the Executive to pay the tax claimed and sue
                     for a  refund  or  contest  the  claim  in any  permissible
                     manner,  and the Executive agrees to prosecute such contest
                     to a determination before any administrative tribunal, or a
                     court of initial  jurisdiction and in one or more appellate
                     courts, as the Company shall determine;  provided, however,
                     that if the Company  directs the  Executive  to pay the tax
                     claimed and sue for a refund, the Company shall advance the
                     amount of such payment to the Executive on an interest-free
                     basis and shall indemnify and hold the Executive  harmless,
                     on an after-tax  basis,  from any Excise Tax or income tax,
                     including  interest and  penalties  with  respect  thereto,
                     imposed with respect to such advance; and provided further,
                     however,  that any extension of the statute of  limitations
                     relating  to payment of taxes for the  taxable  year of the
                     Executive  with  respect to which the  contested  amount is
                     claimed  to be due is  limited  solely  to  such  contested
                     amount.  Furthermore,  the  Company's  control  of any such
                     contested  claim shall be limited to issues with respect to
                     which a Gross-Up Payment would be payable hereunder and the
                     Executive  shall be entitled  to settle or contest,  as the
                     case may be, any other issue raised by the Internal Revenue
                     Service or any other taxing authority.

              (vii)  If,  after  the  receipt  by  the  Executive  of an  amount
                     advanced  by the  Company  pursuant  to  Section  6 (d)(vi)
                     hereof,  the Executive  receives any refund with respect to
                     such claim,  the Executive  shall (subject to the Company's
                     complying  with  the  requirements  of  Section  6  (d)(vi)
                     hereof)  promptly  pay to the  Company  the  amount of such
                     refund (together with any interest paid or credited thereon
                     after any taxes applicable thereto).  If, after the receipt
                     by the  Executive  of an  amount  advanced  by the  Company
                     pursuant to Section 6 (d)(vi) hereof,  a  determination  is
                     made that the  Executive is not entitled to any refund with
                     respect to such claim


                                       8
<PAGE>


                     and the Company does not notify the Executive in writing of
                     its intent to contest  such  denial or refund  prior to the
                     expiration  of 30 calendar  days after such  determination,
                     then  such  advance  shall be  forgiven  and  shall  not be
                     required to be repaid and the amount of such advance  shall
                     offset,  to the  extent  thereof,  the  amount of  Gross-Up
                     Payment required to be made pursuant to this Section 6 (d).

              (e)    For purposes of this Agreement, a "Change of Control" shall
be deemed to have occurred when:

              (i)    any person or persons acting in concert  (excluding Company
                     benefit plans)  becomes the beneficial  owner of securities
                     of the Company  having at least 25% of the voting  power of
                     the Company's then outstanding securities; or

              (ii)   the shareholders of the Company shall approve any merger or
                     other business combination of the Company, sale or lease of
                     the  Company's  assets  or  combination  of  the  foregoing
                     transactions (the "TRANSACTIONS")  other than a Transaction
                     immediately following which the shareholders of the Company
                     and  any  trustee  or  fiduciary  of any  Company  employee
                     benefit plan  immediately  prior to the  Transaction own at
                     least 65% of the voting power,  directly or indirectly,  of
                     (A) the surviving  corporation  in any such merger or other
                     business  combination;  (B) the  purchaser or lessee of the
                     Company's assets; or (C) both the surviving corporation and
                     the purchaser or lessee in the event of any  combination of
                     Transactions; or

              (iii)  within any 24-month period,  the persons who were directors
                     immediately  before  the  beginning  of  such  period  (the
                     "INCUMBENT  DIRECTORS")  shall cease (for any reason  other
                     than death) to  constitute at least a majority of the Board
                     or the board of  directors  of a successor  to the Company.
                     For this  purpose,  any  director who was not a director at
                     the  beginning  of such  period  shall be  deemed  to be an
                     Incumbent  Director  if such  director  was  elected to the
                     Board by, or on the  recommendation of or with the approval
                     of, at least two-thirds of the directors who then qualified
                     as Incumbent  Directors  (so long as such  director was not
                     nominated by a person who has expressed an intent to effect
                     a Change of Control  or engage in a proxy or other  control
                     contest).

              (f)    Except as otherwise  specifically provided herein, all cash
payments  under this Section 6.1 shall be made by the Company within 30 calendar
days following the event giving rise to such payments. If any such payment shall
not be made within such 30-day period (or any other  specifically  provided time
period),  the Company shall pay interest on the unpaid amount at the rate of 10%
per annum.

              6.2    PERMANENT  DISABILITY.  If as a result  of the  Executive's
incapacity  due to physical or mental  illness,  the  Executive  shall have been
absent from his duties with the Company on a full-time basis for six consecutive
months (a "Permanent  Disability") during his Period of Employment,  the Company
or Executive may terminate his employment on written notice thereof,  the Period
of Employment shall terminate on the giving of such notice, and the compensation
to which Executive is entitled pursuant to Section 3.1 shall be paid through the

                                       9
<PAGE>


last day of the month in which the notice is given. In addition, Executive shall
be entitled to receive:

              (a)    all unpaid amounts, as of the date of such termination,  in
respect of any Bonus for any calendar  year ending  before the calendar  year in
which such  termination  occurs,  which would have been  payable  had  Executive
remained in employment until the date such Bonus would otherwise have been paid,
plus  Executive's  Deemed  Bonus for the calendar  year in which his  employment
terminates,  multiplied  by a fraction,  the numerator of which is the number of
days in such calendar year the Executive was an employee of the Company, and the
denominator of which is 365;

              (b)    until the earlier of the Expiration  Date or 24 months from
the date of termination for Permanent Disability,  Executive (and, to the extent
applicable,  Executive's  dependents)  shall  continue  to be  covered,  at  the
Company's expense, under the Company's medical, dental,  hospitalization,  group
life, short and long-term  disability,  accidental death and  dismemberment  and
travel  accident  coverage  plans  described  in Section 4.1 or the Company will
provide for  equivalent  coverage;  provided  that if Executive is provided with
comparable  coverage by a successor  employer  any such  coverage by the Company
shall cease; and

              (c)    all amounts payable under the Company's disability plans.

              6.3    DEATH.  In the event of  Executive's  death while  employed
hereunder,  the Period of Employment shall thereupon automatically terminate and
the Executive's estate or designated beneficiaries shall receive (i) payments of
Base  Salary  for a period of three  months  after  the date of death;  (ii) all
unpaid amounts, as of the date of such termination,  in respect of any Bonus for
any  calendar  year ending  before the calendar  year in which such  termination
occurs, which would have been payable had Executive remained in employment until
the date such Bonus would  otherwise  have been paid,  plus  Executive's  Deemed
Bonus for the calendar year in which his employment terminates,  multiplied by a
fraction, the numerator of which is the number of days in such calendar year the
Executive was an employee of the Company,  and the  denominator of which is 365;
and (iii) any death benefits  provided under the employee benefit  programs,  in
accordance with their terms.

              6.4    VOLUNTARY  RESIGNATION;  DISCHARGE FOR CAUSE.  If Executive
resigns voluntarily,  other than for Good Reason or Permanent Disability, or the
Company  terminates  the  employment  of  Executive  at any time for Cause,  the
Company's  obligations  under this  Agreement  to make any  further  payments to
Executive shall  thereupon,  to the extent permitted by law, cease and terminate
except with respect to all unpaid amounts,  as of the date of such  termination,
in respect of any Bonus for any  calendar  year ending  before such  termination
occurs, which would have been payable had Executive remained in employment until
the date such Bonus would otherwise have been paid. In addition, Executive shall
remain entitled to all vested amounts and benefits under the Company's  employee
benefit programs,  plans and practices. The term "Cause" shall be limited to (a)
action  by  Executive  involving  willful  malfeasance  in  connection  with his
employment  which  results in material  harm to the  Company,  (b)  material and
continuing  breach by Executive of the terms of this  Agreement  which breach is
not cured  within 60 days  after  Executive  receives  written  notice  from the
Company  of any such  breach  or (c)  Executive  being  convicted  of a  felony.
Termination  of  Executive  for  Cause  pursuant  to this  Section  6.4 shall be
communicated by a Notice of Termination  given within six months after the Board
both (i) had knowledge of conduct or an event allegedly  constituting  Cause and
(ii) had  reason to believe  that such  conduct  or event  could be grounds  for
Cause.

                                       10
<PAGE>


For purposes of this Agreement a "Notice of Termination"  shall mean delivery to
Executive  of a copy of a  resolution  duly adopted by the Board at a meeting of
the Board called and held for that  purpose  (after not less than 10 days notice
to Executive  ("Preliminary  Notice") and reasonable  opportunity for Executive,
together  with the  Executive's  counsel,  to be heard before the Board prior to
such vote) finding,  that in the good faith opinion of the Board,  Executive was
guilty of  conduct  set  forth in the third  sentence  of this  Section  6.4 and
specifying the particulars  thereof in detail.  The Board shall no later than 30
days after the receipt of the  Preliminary  Notice by Executive  communicate its
findings to Executive. A failure by the Board to make its finding of Cause or to
communicate  its  conclusions  within such 30-day period shall be deemed to be a
finding  that  Executive  was not guilty of the conduct  described  in the third
sentence of this Section 6.4.

              6.5    TERMINATION ON OR AFTER  EXPIRATION  DATE. In the event the
Period of Employment  shall not be extended and Executive's  employment shall be
terminated  by the Company on or after the  Expiration  Date or Executive  shall
terminate his employment on or after the Expiration Date, the Executive shall be
paid (a) his  Base  Salary  through  the  last  day of the  month  in which  the
termination of employment occurs, (b) all unpaid amounts in respect of any Bonus
for any calendar year ending before such  termination  date occurs,  which Bonus
would have been payable had Executive remained in employment until the date such
Bonus would otherwise have been paid, and (c)  Executive's  Deemed Bonus for the
calendar year in which his employment terminates,  multiplied by a fraction, the
numerator of which is the number of days in such calendar year the Executive was
an employee of the Company,  and the  denominator  of which is 365. In addition,
Executive  shall remain  entitled to all vested  amounts,  benefits,  and rights
under the Company's employee benefit programs,  plans and practices,  all rights
to which he is entitled under Company severance plans, practices and/or policies
and all other benefits to which he is entitled by law or contract.

              6.6    TERMINATION OBLIGATIONS.  (a) Executive hereby acknowledges
and agrees that all personal property, including, without limitation, all books,
manuals,  records,  reports, notes, contracts,  lists, and other documents,  and
equipment  furnished to or prepared by Executive in the course of or incident to
his  employment,  belong to the Company  and shall be  promptly  returned to the
Company upon termination of the Period of Employment.

               (b) Upon termination of the  Period of Employment,  the Executive
shall be deemed to  have  resigned from  all offices and directorships then held
with the Company or any subsidiary or affiliate thereof.

              7.     CONFIDENTIAL  INFORMATION.  During  and after the Period of
Employment,  Executive  shall not disclose to any person (other than an employee
or agent of the Company or any affiliate of the Company  entitled to receive the
same) any confidential  information  relating to the business of the Company and
obtained by him while providing services to the Company,  without the consent of
the Board, or until such information ceases to be confidential.

              8.     NON-COMPETITION.  In the event  Executive's  employment  is
terminated by the Company for Cause or Executive  terminates his employment with
the Company without Good Reason, Executive shall not, for a period ending on the
earlier  of (i) 18  months  from  the  date of  such  termination  or  (ii)  the
Expiration Date, accept any other employment or engage,  directly or indirectly,
in any other business  activity which is competitive with that of the Company or
any subsidiary thereof.

                                       11
<PAGE>


              9.     EXPENSES.  Executive  is  authorized  to  incur  reasonable
expenses in carrying out his duties and  responsibilities  under this Agreement,
including  expenses  for travel and  similar  items  related to such  duties and
responsibilities.  The Company will  reimburse  Executive  for all such expenses
upon  presentation by Executive from time to time of an itemized account of such
expenditures.

              10.    NO OBLIGATION TO MITIGATE  DAMAGES.  Executive shall not be
required to mitigate  damages or the amount of any  payment  provided  for under
this Agreement by seeking (and no payment otherwise  required hereunder shall be
reduced on account of) other  employment  or  otherwise,  nor will any  payments
hereunder  be subject to offset in respect of any claims  which the  Company may
have against Executive.


              11.    NOTICES.  All notices or communications  hereunder shall be
in writing, addressed as follows:

       to Executive:

              Leicle E. Chesser
              10 Sunrise Lane
              New Milford, CT  06776

       to Company:

              Sheldon I. Cammaker, Esq.
              Executive Vice President and General Counsel
              EMCOR Group, Inc.
              101 Merritt Seven, 7th Floor
              Norwalk, CT 06851

       with a copy to:

              Kenneth C. Edgar, Jr., Esq.
              Simpson Thacher & Bartlett
              425 Lexington Avenue
              New York, NY 10017

Any such notice or communication shall be delivered by hand or sent certified or
registered mail, return receipt requested,  postage prepaid,  addressed as above
(or to such other address as such party may designate in a notice duly delivered
as described above),  and the actual date of delivery or mailing shall determine
the time at which notice was given.

              12.    AGREEMENT TO PERFORM  NECESSARY  ACTS. Each party agrees to
perform any further acts and to execute and deliver any further  documents  that
may be reasonably necessary to carry out the provisions of this Agreement.

              13.    SEPARABILITY;  LEGAL ACTIONS;  LEGAL FEES. If any provision
of this Agreement shall be declared to be invalid or unenforceable,  in whole or
in part,  such  invalidity  or  unenforceability  shall not affect the remaining
provisions hereof,  which shall remain in full force and effect. Any controversy
or claim arising out of or relating to this Agreement or the

                                       12
<PAGE>


breach of this  Agreement  that cannot be resolved by Executive and the Company,
including  any  dispute as to the  calculation  of  Executive's  benefits or any
payments  hereunder,  shall be submitted to arbitration in New York, New York in
accordance  with the laws of the  State  of New York and the  procedures  of the
American Arbitration Association,  except that if Executive institutes an action
relating to this  Agreement,  Executive may, at Executive's  option,  bring that
action in any court of  competent  jurisdiction.  Judgment  may be entered on an
arbitrator(s)' award in any court having jurisdiction.

              In addition to all other amounts  payable to the  Executive  under
this Agreement,  the Company shall pay or reimburse the Executive for legal fees
(including without  limitation,  any and all court costs and attorneys' fees and
expenses)  incurred by the  Executive in  connection  with or as a result of any
claim, action or proceeding brought by the Company or the Executive with respect
to or arising out of this Agreement or any provision hereof, unless, in the case
of an action brought by the Executive, it is determined by an arbitrator or by a
court of  competent  jurisdiction  that such  action was  frivolous  and was not
brought  in good  faith.  Such legal  fees  shall be paid or  reimbursed  by the
Company to the Executive  from time to time within five business days  following
receipt by the Company of copies of bills for such fees and if the Company fails
to make such  payment  within  such five day period,  the Company  shall pay the
Executive  interest  thereon  at the rate of 10% per annum.  All other  expenses
relating to any arbitration or court proceedings shall be paid by the Company.

              14.    ASSIGNMENT.  This Agreement shall be binding upon and inure
to the benefit of the heirs and representatives of Executive and the assigns and
successors of the Company,  but neither this Agreement nor any rights  hereunder
shall be assignable or otherwise  subject to hypothecation by Executive  (except
by will or by operation of the laws of intestate  succession)  or by the Company
(any such  purported  assignment by either shall be null and void),  except that
the Company  may assign  this  Agreement  to any  successor  (whether by merger,
purchase  or  otherwise)  to all or  substantially  all of the stock,  assets or
business of the Company.

              15.    AMENDMENT;  WAIVER.  The  Agreement  may be  amended at any
time, but only by mutual written agreement of the parties hereto.  Any party may
waive  compliance by the other party with any provision  hereof,  but only by an
instrument in writing executed by the party granting such waiver.

              16.    ENTIRE  AGREEMENT.   Except  as  otherwise  provided  in  a
Continuity  Agreement  dated as of June 22,  1998  between  the  Company and the
Executive, as amended by agreement dated May 4, 1999, and the agreements setting
forth in detail the terms of the options referred to in Section 3.3 hereof,  and
as may be amended from time to time  hereafter,  the terms of this Agreement (i)
are intended by the parties to be the final  expression of their  agreement with
respect  to  the  employment  of  Executive  by the  Company,  (ii)  may  not be
contradicted  by evidence of any prior or  contemporaneous  agreement  and (iii)
shall  constitute  the complete  and  exclusive  statement of its terms,  and no
extrinsic evidence whatsoever may be introduced in any judicial,  administrative
or other legal proceeding involving this Agreement.

              17.    DEATH OR INCOMPETENCE. In the event of Executive's death or
a judicial  determination  of his  incompetence,  reference in this Agreement to
Executive shall be deemed,  where  appropriate,  to refer to his estate or other
legal representative.

                                       13
<PAGE>


              18.    SURVIVORSHIP.  The respective rights and obligations of the
parties  hereunder shall survive any termination of this Agreement to the extent
necessary  to the  intended  preservation  of such rights and  obligations.  The
provisions of this Section are in addition to the survivorship provisions of any
other section of this Agreement.

              19.    GOVERNING   LAW.   This   Agreement   shall  be  construed,
interpreted,  and governed in accordance  with the laws of the State of New York
without reference to rules relating to conflicts of law.

              20.    WITHHOLDINGS.  The  Company  shall be  entitled to withhold
from payment any amount of withholding required by law.

              21.    COUNTERPARTS. This Agreement may be executed in two or more
counterparts, each of which will be deemed an original.

              IN WITNESS WHEREOF,  the parties hereto have executed this amended
and restated employment agreement as of the date first above written.

                                       EMCOR GROUP, INC.

                                       By:
                                          --------------------------------------


                                       EXECUTIVE

                                       -----------------------------------------
                                                   Leicle E. Chesser

                                       14

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.(D)
<SEQUENCE>6
<FILENAME>c23256_ex10-d.txt
<DESCRIPTION>EMPLOYMENT AGREEMENT JEFFREY LEVY
<TEXT>

                                                                  Exhibit 10.(d)

                              EMPLOYMENT AGREEMENT

              THIS  AGREEMENT  made as of January 1, 2002 by and  between  EMCOR
GROUP, INC. (the "Company") and JEFFREY M. LEVY ("Executive").

              In order to  induce  Executive  to serve as  President  and  Chief
Operating Officer of the Company,  the Company desires to provide Executive with
compensation  and  other  benefits  under  the  conditions  set  forth  in  this
Agreement.

              Executive  is willing  to accept  such  employment  and to perform
services  for the  Company  and its  subsidiaries,  on the terms and  conditions
hereinafter set forth.

              It is  therefore  hereby  agreed by and  between  the  parties  as
follows:

              1.     EMPLOYMENT.

              1.1    Subject to the terms and conditions of this Agreement,  the
Company  agrees  to  employ  Executive  during  the  Period  of  Employment  (as
hereinafter  defined)  as the  President  and  Chief  Operating  Officer  of the
Company.  In his  capacity  as  President  and Chief  Operating  Officer  of the
Company,  Executive  shall  have  the  customary  powers,  responsibilities  and
authorities of presidents and chief operating  officers of similar  corporations
of the size,  type and nature of the  Company as it may exist from time to time,
subject to the direction of the Chairman of the Board of Directors (the "Board")
of the Company and the Chief Executive Officer of the Company (the "CEO").

              1.2    Subject  to the  terms  and  conditions  hereof,  Executive
hereby agrees to be employed as the President and Chief Operating Officer of the
Company and shall devote his full  working time and efforts,  to the best of his
ability,  experience and talent, to the performance of the services,  duties and
responsibilities in connection therewith.  Except upon the prior written consent
of the Board,  Executive will not during the Period of Employment (i) accept any
other employment or (ii) engage,  directly or indirectly,  in any other business
activity (whether or not pursued for pecuniary advantage), whether or not it may
be  competitive  with,  or  whether  or not it might  place  him in a  competing
position  to that of, the  Company or any  subsidiary  thereof.  Nothing in this
Agreement  shall preclude the Executive from (i) engaging,  consistent  with his
duties and responsibilities  hereunder,  in charitable  community affairs,  (ii)
managing his personal  investments,  (iii)  continuing to serve on the boards of
directors  on which he  presently  serves  (to the  extent  such  service is not
precluded  by federal or state law or by  conflict  of interest by reason of his
position with the Company), or (iv) serving,  subject to approval of the CEO, as
a member  of  boards  of  directors  of other  companies,  PROVIDED,  that  such
activities  do  not  interfere  with  the  performance  of  Executive's   duties
hereunder.

              2.     PERIOD OF  EMPLOYMENT.  Executive's  period  of  employment
hereunder shall commence on January 1, 2002 (the "Commencement  Date") and shall
continue  through the earlier of  December  31, 2004 or the date of  termination
hereunder (the "Period of Employment");  PROVIDED,  HOWEVER,  that the Period of
Employment  shall  automatically  be extended for  successive  one-year  periods
unless the Company or  Executive,  at least six months  prior to the end of such
period,  provides  written notice to the other party of intent not to extend the
Period  of  Employment.  Notwithstanding  anything  in  this  Agreement  to  the
contrary,

                                       1
<PAGE>


in the event of a Change of Control (as defined in Section 6.1(e)) the Period of
Employment  shall be for a period of three  years  commencing  as of the date of
such Change of Control.

              3.     COMPENSATION.

              3.1    SALARY.  The  Company  shall pay  Executive  a base  salary
("Base  Salary") at the rate of $525,000 per annum for the Period of Employment.
Base Salary shall be payable in accordance with the ordinary  payroll  practices
of the Company.  Executive's rate of Base Salary shall be increased on the first
day of each calendar year occurring  during the Period of Employment,  beginning
with  January  1, 2003,  by the  percentage  increase  for the prior year in the
consumer  price index for the area in which the principal  office of the Company
is located,  as  determined by the U.S.  Department  of Commerce,  or the amount
specified by the Board, whichever is greater.

              3.2    BONUS.  In addition to his Base Salary,  Executive shall be
entitled, while he remains employed hereunder, in respect of each calendar year,
to an annual  bonus (the  "Bonus")  payable in cash and at such times as bonuses
are customarily paid to senior executives of the Company;  provided that so long
as the Company's  Executive Stock Bonus Plan (the "Plan") shall remain in effect
and  the  Executive  shall  be  designated  a  participant  therein,  25% of the
Executive's  Bonus shall be payable in restricted stock units in accordance with
the Plan and the Executive,  in accordance with the terms of the Plan, may elect
to receive a greater percentage of his Bonus in restricted stock units. For each
calendar year during the Period of Employment, the Compensation Committee of the
Board (the  "Committee")  shall  establish after  consultation  with Executive a
formula which shall  determine the amount of Executive's  Bonus for the calendar
year;  provided that Executive's target bonus shall be no less than $600,000 for
each such year.

              3.3    STOCK  OPTIONS.  (a) The  Executive  is hereby  granted  an
option with a ten-year term to purchase 30,000 shares of common stock ("Shares")
of the Company at $46.35 per Share.  The  Executive  also shall be granted as of
the  first  business  day of 2003 and 2004 an  option  with a  ten-year  term to
purchase  Shares at the then fair market value of a Share;  the number of Shares
subject to each  option  granted in 2003 and 2004,  respectively,  shall be that
number  determined by dividing 100% of the Executive's base salary for such year
by the value of an option as of the first business day of such year, which value
shall be that computed in accordance  with the  methodology  of valuing  options
under the 1997  Non-Employee  Directors'  Non-Qualified  Stock Option Plan. Each
option  referred  to herein  shall be  exercisable  with  respect  to the Shares
subject thereto as follows: one-fourth on or after the date of grant, one-fourth
on or after the first  anniversary of the date of grant,  one-fourth on or after
the second anniversary of the date of grant, and one-fourth on or after the last
business day of the calendar year immediately  preceeding the third  anniversary
of the date of grant. In the event of the Executive's  termination of employment
under Section 6.1, each such option shall become immediately exercisable in full
and shall remain exercisable for the balance of its ten-year term.

              (b)    In addition,  Executive was granted on December 14, 2001 an
option with a ten-year term to purchase  33,200 Shares at $41.70 per share which
option  is  immediately  exercisable  in full and  remains  exercisable  for the
balance of its ten-year term.

                                       2
<PAGE>


              4.     EMPLOYEE BENEFITS.

              4.1    EMPLOYEE  BENEFIT  PLANS AND  PROGRAMS.  The Company  shall
provide  Executive  during  the Period of  Employment  with  coverage  under any
employee benefit programs,  plans and practices  (commensurate with his position
in the  Company)  in  accordance  with the  terms  thereof,  which  the  Company
currently makes available generally to its senior executive  officers,  or which
the Company,  with Board  approval,  elects to make  available  generally to its
senior  executive  officers  hereafter,   including,  but  not  limited  to  (a)
retirement,    pension   and   profit-sharing;    and   (b)   medical,   dental,
hospitalization,  life  insurance,  short and long-term  disability,  accidental
death and  dismemberment and travel accident  coverage;  provided that Executive
shall pay such portion of the premiums therefor as is customarily paid by senior
executives of the Company.

              4.2    VACATION,  FRINGE AND OTHER  BENEFITS.  Executive  shall be
entitled to the number of vacation days customarily  accorded senior  executives
of the Company. In addition, during the Period of Employment,  the Company shall
pay  Executive  $870 per month for leasing  (plus  maintenance,  insurance,  and
property  taxes)  of an  automobile  and shall  make the  initial  capital  cost
reduction  payment with respect to the leasing of such automobile on Executive's
behalf.  The Company shall also reimburse  Executive for (a) all initiation fees
and monthly dues for membership in a club suitable for  entertaining  clients of
the Company and (b) all legal expenses  incurred by Executive in connection with
the negotiation and drafting of this Agreement.  The Company shall bear the cost
of any  increased tax  liability of Executive  caused by the  provisions of this
Section 4.2.

              4.3    LIFE INSURANCE.  The Company shall obtain, at the Company's
expense,  insurance on the life of the Executive in the amount of $3,150,000 for
the first twelve months of the Period of  Employment,  $2,100,000 for the second
twelve months of the Period of  Employment,  and $1,050,000 for the remainder of
the Period of Employment.  The proceeds of such life insurance  shall be payable
to such  beneficiary or  beneficiaries  as shall be selected by the Executive at
any time or from time to time.  The Company shall bear the cost of any increased
tax liability of Executive caused by the provisions of this Section 4.3.

              5.     DIRECTORS AND OFFICERS LIABILITY. The Company shall keep in
effect during and after the Period of  Employment,  a policy of  directors'  and
officers'  liability insurance for officers and directors of the Company at such
reasonable  amount of coverage as is agreed to by  Executive  and the Board from
time to time and which insurance policy shall be on a claims-made basis.

              6.     TERMINATION OF EMPLOYMENT.

              6.1    TERMINATION  NOT FOR CAUSE OR RESIGNATION  FOR GOOD REASON.
(a) The Company may terminate Executive's  employment at any time, and Executive
may  terminate  his  employment  at  any  time.  If  Executive's  employment  is
terminated  by the Company  other than for Cause (as  hereinafter  defined),  or
Executive  terminates his employment for Good Reason (as  hereinafter  defined),
Executive  shall be  entitled  to  receive a lump sum cash  payment  (but not in
substitution for compensation already earned) in an amount equal to the sum of:

              (i)    the  product of two times the sum of (A)  Executive's  Base
                     Salary at its then current annual rate plus (B) Executive's
                     target Bonus for the calendar year in which the termination
                     of employment occurs;

                                       3
<PAGE>


              (ii)   an amount equal to Executive's Bonus, for any calendar year
                     ending  before such  termination  occurs,  which would have
                     been payable had Executive remained in employment until the
                     date such Bonus would otherwise have been paid; and

              (iii)  an  amount  equal  to  Executive's  target  Bonus  for  the
                     calendar  year  in  which  the  termination  of  employment
                     occurs, multiplied by a fraction, the numerator of which is
                     the  number  of days in the  calendar  year  in  which  the
                     termination  of  employment  occurs that  Executive  was an
                     employee of the Company,  and the  denominator  of which is
                     365.

              In the event of a  termination  of  Executive's  employment by the
Company  other than for Cause or by the  Executive  for Good Reason  following a
Change of Control,  the factor of two in subsection 6.1(a)(i) shall be increased
to three.

              (b)    In addition to the amounts described in subsection  6.1(a),
Executive shall be entitled to receive:

              (i)    until the earlier of the  Expiration  Date (as that term is
                     hereafter   defined)   or  18  months   from  the  date  of
                     termination,  Executive  (and,  to the  extent  applicable,
                     Executive's  dependents)  shall continue to be covered,  at
                     the Company's expense, under the Company's medical,  dental
                     and  hospitalization  coverage plans, and until the earlier
                     of the  Expiration  Date  or 6  months  from  the  date  of
                     termination, Executive shall continue to be covered, at the
                     Company's  expense,  under the Company's group life,  short
                     and   long-term    disability,    accidental    death   and
                     dismemberment  and travel accident coverage plans described
                     in  Section  4.1 hereof or the  Company  will  provide  for
                     equivalent  coverage (the term "Expiration Date" shall mean
                     the  later  of  (i)  December  31,  2004,  (ii)  the  third
                     anniversary  of a Change of Control of the Company or (iii)
                     the date that a succeeding  one-year  Period of  Employment
                     (as provided for under Section 2 hereof) terminates); and

              (ii)   all payments to which Executive has vested rights as of the
                     Expiration   Date  under  employee   benefit,   disability,
                     insurance  and  similar  plans which  provide for  payments
                     beyond the Period of Employment.

              (c)    For purposes of this  Agreement,  "Good  Reason" shall mean
any of the following (without Executive's express prior written consent):

              (i)    The  assignment  to  Executive  by the  Company  of  duties
                     inconsistent    with   Executive's    positions,    duties,
                     responsibilities,  titles or office as set forth in Section
                     1 hereof,  or any reduction by the Company of his duties or
                     responsibilities  or any  removal  of  Executive  from  the
                     position of President and Chief Operating  Officer,  except
                     in  connection   with  the   termination   of   Executive's
                     employment  (A)  upon  the  termination  of the  Period  of
                     Employment on the Expiration  Date, (B) for Cause, (C) as a
                     result of Executive's  Permanent Disability (as hereinafter
                     defined) or death or (D) by  Executive  other than for Good
                     Reason;

                                       4
<PAGE>


              (ii)   A reduction by the Company in Executive's  Base Salary,  as
                     in  effect  on  the  date  hereof  or as  the  same  may be
                     increased   from  time  to  time   during   the  Period  of
                     Employment;

              (iii)  The  failure  by  the   Company  to  obtain  the   specific
                     assumption of this  Agreement by any successor or assign of
                     the Company or any person  acquiring  substantially  all of
                     the Company's assets;

              (iv)   Failure by the Company to perform in any  material  respect
                     its obligations  under this  Agreement,  where such failure
                     shall not have been remedied within 30 days after Executive
                     shall have notified the Company in writing thereof;

              (v)    Any  material  reduction  in  Executive's  compensation  or
                     benefits  following  a Change  of  Control  or  Executive's
                     principal  business  location is changed to a location more
                     than 30 miles from Executive's  principal business location
                     (other than a relocation to the Borough of  Manhattan,  New
                     York, New York) immediately prior to a Change of Control;

              (vi)   The  Company  shall  cease to keep in effect  the policy of
                     directors' and officers'  liability insurance for Executive
                     described in Section 5; or

              (vii)  The termination of the Indemnity Agreement, effective as of
                     April 20, 1995, between Executive and the Company.

              (d)(i) Anything in this Agreement to the contrary notwithstanding,
                     if  it is  determined  (as  hereafter  provided)  that  any
                     payment  or  distribution  by the  Company  to or  for  the
                     benefit  of the  Executive,  whether  paid  or  payable  or
                     distributed or distributable  pursuant to the terms of this
                     Agreement  or  otherwise  pursuant  to or by  reason of any
                     other  agreement,  policy,  plan,  program or  arrangement,
                     including  without  limitation  any  stock  option,   stock
                     appreciation  right  or  similar  right,  or the  lapse  or
                     termination  of  any  restriction  on  or  the  vesting  or
                     exercisability  of any of the  foregoing  (a  "Payment")  ,
                     would be subject to the excise tax imposed by Section  4999
                     of the  Internal  Revenue  Code of 1986,  as  amended  (the
                     "Code") (or any successor  provision  thereto) by reason of
                     being  "contingent  on a change in ownership or control" of
                     the Company, within the meaning of Section 28OG of the Code
                     (or any successor  provision thereto) or to any similar tax
                     imposed by state or local law, or any interest or penalties
                     with  respect  to  such  excise  tax  (such  tax or  taxes,
                     together  with  any  such  interest  and   penalties,   are
                     hereafter  collectively  referred to as the "Excise Tax") ,
                     then  the  Executive   shall  be  entitled  to  receive  an
                     additional payment or payments (a "Gross-Up Payment") in an
                     amount such that,  after  payment by the  Executive  of all
                     taxes  (including  any interest or  penalties  imposed with
                     respect to such taxes),  including any Excise Tax,  imposed
                     upon the Gross-Up Payment,  the Executive retains an amount
                     of the  Gross-Up  Payment  equal to the Excise Tax  imposed
                     upon the Payments.

                                       5
<PAGE>


              (ii)   Subject to the provisions of Section  6(d)(i)  hereof,  all
                     determinations required to be made under this Section 6(d),
                     including whether an Excise Tax is payable by the Executive
                     and the amount of such  Excise  Tax and  whether a Gross-Up
                     Payment  is  required  and  the  amount  of  such  Gross-Up
                     Payment, shall be made by the nationally recognized firm of
                     certified public  accountants (the "Accounting  Firm") used
                     by the Company  prior to the Change of Control (or, if such
                     Accounting  Firm  declines to serve,  the  Accounting  Firm
                     shall be a nationally  recognized firm of certified  public
                     accountants selected by the Executive). The Accounting Firm
                     shall be directed by the Company or the Executive to submit
                     its determination and detailed  supporting  calculations to
                     both the Company and the Executive  within 15 calendar days
                     after the date the Executive's  employment is terminated by
                     the  Executive for Good Reason or by the Company other than
                     for Cause (the "Termination Date"), if applicable,  and any
                     other such time or times as may be requested by the Company
                     or the Executive.  If the Accounting  Firm  determines that
                     any Excise Tax is payable  by the  Executive,  the  Company
                     shall pay the required  Gross-Up  Payment to the  Executive
                     within   five   business   days   after   receipt  of  such
                     determination  and  calculations.  If the  Accounting  Firm
                     determines  that no Excise Tax is payable by the Executive,
                     it shall, at the same time as it makes such  determination,
                     furnish  the   Executive   with  an  opinion  that  he  has
                     substantial  authority  not to report any Excise Tax on his
                     federal,  state,  local  income  or other tax  return.  Any
                     determination  by the  Accounting  Firm as to the amount of
                     the Gross-Up  Payment shall be binding upon the Company and
                     the  Executive.  As a  result  of  the  uncertainty  in the
                     application  of Section 4999 of the Code (or any  successor
                     provision   thereto)   and  the   possibility   of  similar
                     uncertainty  regarding applicable state or local tax law at
                     the  time  of  any  determination  by the  Accounting  Firm
                     hereunder,  it is possible that Gross-Up Payments that will
                     not have been made by the Company should have been made (an
                     "Underpayment")  consistent with the calculations  required
                     to be  made  hereunder.  In  the  event  that  the  Company
                     exhausts  or fails  to  pursue  its  remedies  pursuant  to
                     Section  6(d)(vi)  hereof and the  Executive  thereafter is
                     required to make a payment of any Excise Tax, the Executive
                     shall direct the Accounting Firm to determine the amount of
                     the  Underpayment  that  has  occurred  and to  submit  its
                     determination and detailed supporting  calculations to both
                     the Company and the Executive as promptly as possible.  Any
                     such Underpayment shall be promptly paid by the Company to,
                     or for the benefit of, the  Executive  within five business
                     days after receipt of such  determination and calculations.
                     If payments  required  pursuant to this Section 6(d)(ii) to
                     be made by the Company to the Executive are not made within
                     such five day period,  the Company  shall pay the Executive
                     interest thereon at the rate of 10% per annum.

              (iii)  The  Company  and the  Executive  shall  each  provide  the
                     Accounting Firm access to and copies of any books,  records
                     and  documents  in the  possession  of the  Company  or the
                     Executive,  as the case may be, reasonably requested by the
                     Accounting   Firm,   and  otherwise   cooperate   with  the
                     Accounting  Firm in  connection  with the  preparation  and
                     issuance  of  the  determination  contemplated  by  Section
                     6(d)(ii) hereof.

                                       6
<PAGE>


              (iv)   The  federal,  state and local  income or other tax returns
                     filed by the  Executive and the Company (or any filing made
                     by a  consolidated  tax group which  includes  the Company)
                     shall be prepared and filed on a consistent  basis with the
                     determination  of the  Accounting  Firm with respect to the
                     Excise Tax payable by the  Executive.  The Executive  shall
                     make proper payment of the amount of any Excise Tax and, at
                     the request of the Company, provide to the Company true and
                     correct copies (with any  amendments) of his federal income
                     tax return as filed with the Internal  Revenue  Service and
                     corresponding state and local tax returns, if relevant,  as
                     filed with the applicable taxing authority,  and such other
                     documents reasonably  requested by the Company,  evidencing
                     such  payment.  If prior to the  filing of the  Executive's
                     federal income tax return, or corresponding  state or local
                     tax return,  if relevant,  the Accounting  Firm  determines
                     that the amount of the Gross-Up  Payment should be reduced,
                     the  Executive  shall within five  business days pay to the
                     Company the amount of such reduction.

              (v)    The  fees  and  expenses  of the  Accounting  Firm  for its
                     services  in  connection   with  the   determinations   and
                     calculations contemplated by Sections 6 (d)(ii) and (d)(iv)
                     hereof  shall  be borne by the  Company.  If such  fees and
                     expenses  are  initially  advanced  by the  Executive,  the
                     Company  shall  reimburse  the Executive the full amount of
                     such fees and  expenses  within  five  business  days after
                     receipt  from the  Executive  of a statement  therefor  and
                     reasonable   evidence  of  his  payment  thereof.  If  such
                     reimbursement  is not made by the Company to the  Executive
                     within such  five-day  period,  the  Company  shall pay the
                     Executive interest thereon at the rate of 10% per annum.

              (vi)   The  Executive  shall  notify the Company in writing of any
                     claim by the Internal  Revenue Service that, if successful,
                     would  require  the  payment  by the  Company of a Gross-Up
                     Payment.  Such  notification  shall be given as promptly as
                     practicable  but no later than 10  business  days after the
                     Executive  actually  receives  notice of such claim and the
                     Executive  shall further  apprise the Company of the nature
                     of such claim and the date on which such claim is requested
                     to be paid  (in  each  case,  to the  extent  known  by the
                     Executive). The Executive shall not pay such claim prior to
                     the earlier of (a) the  expiration  of the  30-calendar-day
                     period  following the date on which he gives such notice to
                     the  Company  and (b) the date that any  payment  of amount
                     with respect to such claim is due. If the Company  notifies
                     the  Executive in writing  prior to the  expiration of such
                     period that it desires to contest such claim, the Executive
                     shall:

                     (A)    provide  the  Company  with any  written  records or
                            documents in his  possession  relating to such claim
                            reasonably requested by the Company;

                     (B)    take such action in connection  with contesting such
                            claim as the  Company  shall  reasonably  request in
                            writing  from  time  to  time,   including   without
                            limitation   accepting  legal   representation  with


                                       7
<PAGE>


                            respect to such claim by an  attorney  competent  in
                            respect  of  the  subject   matter  and   reasonably
                            selected by the Company;

                     (C)    cooperate  with the  Company  in good faith in order
                            effectively to contest such claim; and

                     (D)    permit the Company to participate in any proceedings
                            relating to such claim;

                     provided,  however,  that the  Company  shall  bear and pay
                     directly  all costs and  expenses  (including  interest and
                     penalties)  incurred in  connection  with such  contest and
                     shall  indemnify  and hold  harmless the  Executive,  on an
                     after-tax  basis,  for and against any Excise Tax or income
                     tax, including interest and penalties with respect thereto,
                     imposed as a result of such  representation  and payment of
                     costs  and   expenses.   Without   limiting  the  foregoing
                     provisions  of this  Section 6 (d)(vi),  the Company  shall
                     control  all  proceedings  taken  in  connection  with  the
                     contest of any claim contemplated by this Section 6 (d)(vi)
                     and, at its sole  option,  may pursue or forego any and all
                     administrative   appeals,    proceedings,    hearings   and
                     conferences  with the taxing  authority  in respect of such
                     claim (provided however, that the Executive may participate
                     therein at his cost and  expense)  and may,  at its option,
                     either  direct the Executive to pay the tax claimed and sue
                     for a  refund  or  contest  the  claim  in any  permissible
                     manner,  and the Executive agrees to prosecute such contest
                     to a determination before any administrative tribunal, or a
                     court of initial  jurisdiction and in one or more appellate
                     courts, as the Company shall determine;  provided, however,
                     that if the Company  directs the  Executive  to pay the tax
                     claimed and sue for a refund, the Company shall advance the
                     amount of such payment to the Executive on an interest-free
                     basis and shall indemnify and hold the Executive  harmless,
                     on an after-tax  basis,  from any Excise Tax or income tax,
                     including  interest and  penalties  with  respect  thereto,
                     imposed with respect to such advance; and provided further,
                     however,  that any extension of the statute of  limitations
                     relating  to payment of taxes for the  taxable  year of the
                     Executive  with  respect to which the  contested  amount is
                     claimed  to be due is  limited  solely  to  such  contested
                     amount.  Furthermore,  the  Company's  control  of any such
                     contested  claim shall be limited to issues with respect to
                     which a Gross-Up Payment would be payable hereunder and the
                     Executive  shall be entitled  to settle or contest,  as the
                     case may be, any other issue raised by the Internal Revenue
                     Service or any other taxing authority.

              (vii)  If,  after  the  receipt  by  the  Executive  of an  amount
                     advanced  by the  Company  pursuant  to  Section  6 (d)(vi)
                     hereof,  the Executive  receives any refund with respect to
                     such claim,  the Executive  shall (subject to the Company's
                     complying  with  the  requirements  of  Section  6  (d)(vi)
                     hereof)  promptly  pay to the  Company  the  amount of such
                     refund (together with any interest paid or credited thereon
                     after any taxes applicable thereto).  If, after the receipt
                     by the  Executive  of an  amount  advanced  by the  Company
                     pursuant to Section 6 (d)(vi) hereof,  a  determination  is
                     made that the  Executive is not entitled to any refund with
                     respect to such claim


                                       8
<PAGE>


                     and the Company does not notify the Executive in writing of
                     its intent to contest  such  denial or refund  prior to the
                     expiration  of 30 calendar  days after such  determination,
                     then  such  advance  shall be  forgiven  and  shall  not be
                     required to be repaid and the amount of such advance  shall
                     offset,  to the  extent  thereof,  the  amount of  Gross-Up
                     Payment required to be made pursuant to this Section 6 (d).

              (e)    For purposes of this Agreement, a "Change of Control" shall
be deemed to have occurred when:

              (i)    any person or persons acting in concert  (excluding Company
                     benefit plans)  becomes the beneficial  owner of securities
                     of the Company  having at least 25% of the voting  power of
                     the Company's then outstanding securities; or

              (ii)   the shareholders of the Company shall approve any merger or
                     other business combination of the Company, sale or lease of
                     the  Company's  assets  or  combination  of  the  foregoing
                     transactions (the "TRANSACTIONS")  other than a Transaction
                     immediately following which the shareholders of the Company
                     and  any  trustee  or  fiduciary  of any  Company  employee
                     benefit plan  immediately  prior to the  Transaction own at
                     least 65% of the voting power,  directly or indirectly,  of
                     (A) the surviving  corporation  in any such merger or other
                     business  combination;  (B) the  purchaser or lessee of the
                     Company's assets; or (C) both the surviving corporation and
                     the purchaser or lessee in the event of any  combination of
                     Transactions; or

              (iii)  within any 24-month period,  the persons who were directors
                     immediately  before  the  beginning  of  such  period  (the
                     "INCUMBENT  DIRECTORS")  shall cease (for any reason  other
                     than death) to  constitute at least a majority of the Board
                     or the board of  directors  of a successor  to the Company.
                     For this  purpose,  any  director who was not a director at
                     the  beginning  of such  period  shall be  deemed  to be an
                     Incumbent  Director  if such  director  was  elected to the
                     Board by, or on the  recommendation of or with the approval
                     of, at least two-thirds of the directors who then qualified
                     as Incumbent  Directors  (so long as such  director was not
                     nominated by a person who has expressed an intent to effect
                     a Change of Control  or engage in a proxy or other  control
                     contest).

              (f)    Except as otherwise  specifically provided herein, all cash
payments  under this Section 6.1 shall be made by the Company within 30 calendar
days following the event giving rise to such payments. If any such payment shall
not be made within such 30-day period (or any other  specifically  provided time
period),  the Company shall pay interest on the unpaid amount at the rate of 10%
per annum.

              6.2    PERMANENT  DISABILITY.  If as a result  of the  Executive's
incapacity  due to physical or mental  illness,  the  Executive  shall have been
absent from his duties with the Company on a full-time basis for six consecutive
months (a "Permanent  Disability") during his Period of Employment,  the Company
or Executive may terminate his employment on written notice thereof,  the Period
of Employment shall terminate on the giving of such notice, and the compensation
to which Executive is entitled pursuant to Section 3.1 shall be paid through the

                                       9
<PAGE>


last day of the month in which the notice is given. In addition, Executive shall
be entitled to receive:

              (a)    all unpaid amounts, as of the date of such termination,  in
respect of any Bonus for any calendar  year ending  before the calendar  year in
which such  termination  occurs,  which would have been  payable  had  Executive
remained in employment until the date such Bonus would otherwise have been paid,
plus  Executive's  target  Bonus for the calendar  year in which his  employment
terminates,  multiplied  by a fraction,  the numerator of which is the number of
days in such calendar year the Executive was an employee of the Company, and the
denominator of which is 365;

              (b)    until the earlier of the Expiration  Date or 24 months from
the date of termination for Permanent Disability,  Executive (and, to the extent
applicable,  Executive's  dependents)  shall  continue  to be  covered,  at  the
Company's expense, under the Company's medical, dental,  hospitalization,  group
life, short and long-term  disability,  accidental death and  dismemberment  and
travel  accident  coverage  plans  described  in Section 4.1 or the Company will
provide for  equivalent  coverage;  provided  that if Executive is provided with
comparable  coverage by a successor  employer  any such  coverage by the Company
shall cease; and

              (c)    all amounts payable under the Company's disability plans.

              6.3    DEATH.  In the event of  Executive's  death while  employed
hereunder,  the Period of Employment shall thereupon automatically terminate and
the Executive's estate or designated beneficiaries shall receive (i) payments of
Base  Salary  for a period of three  months  after  the date of death;  (ii) all
unpaid amounts, as of the date of such termination,  in respect of any Bonus for
any  calendar  year ending  before the calendar  year in which such  termination
occurs, which would have been payable had Executive remained in employment until
the date such Bonus would  otherwise  have been paid,  plus  Executive's  target
Bonus for the calendar year in which his employment terminates,  multiplied by a
fraction, the numerator of which is the number of days in such calendar year the
Executive was an employee of the Company,  and the  denominator of which is 365;
and (iii) any death benefits  provided under the employee benefit  programs,  in
accordance with their terms.

              6.4    VOLUNTARY  RESIGNATION;  DISCHARGE FOR CAUSE.  If Executive
resigns voluntarily,  other than for Good Reason or Permanent Disability, or the
Company  terminates  the  employment  of  Executive  at any time for Cause,  the
Company's  obligations  under this  Agreement  to make any  further  payments to
Executive shall  thereupon,  to the extent permitted by law, cease and terminate
except with respect to all unpaid amounts,  as of the date of such  termination,
in respect of any Bonus for any  calendar  year ending  before such  termination
occurs, which would have been payable had Executive remained in employment until
the date such Bonus would otherwise have been paid. In addition, Executive shall
remain entitled to all vested amounts and benefits under the Company's  employee
benefit programs,  plans and practices. The term "Cause" shall be limited to (a)
action  by  Executive  involving  willful  malfeasance  in  connection  with his
employment  which  results in material  harm to the  Company,  (b)  material and
continuing  breach by Executive of the terms of this  Agreement  which breach is
not cured  within 60 days  after  Executive  receives  written  notice  from the
Company  of any such  breach  or (c)  Executive  being  convicted  of a  felony.
Termination  of  Executive  for  Cause  pursuant  to this  Section  6.4 shall be
communicated by a Notice of Termination  given within six months after the Board
both (i) had knowledge of conduct or an event allegedly  constituting  Cause and
(ii) had  reason to believe  that such  conduct  or event  could be grounds  for
Cause.

                                       10
<PAGE>


For purposes of this Agreement a "Notice of Termination"  shall mean delivery to
Executive  of a copy of a  resolution  duly adopted by the Board at a meeting of
the Board called and held for that  purpose  (after not less than 10 days notice
to Executive  ("Preliminary  Notice") and reasonable  opportunity for Executive,
together  with the  Executive's  counsel,  to be heard before the Board prior to
such vote) finding,  that in the good faith opinion of the Board,  Executive was
guilty of  conduct  set  forth in the third  sentence  of this  Section  6.4 and
specifying the particulars  thereof in detail.  The Board shall no later than 30
days after the receipt of the  Preliminary  Notice by Executive  communicate its
findings to Executive. A failure by the Board to make its finding of Cause or to
communicate  its  conclusions  within such 30-day period shall be deemed to be a
finding  that  Executive  was not guilty of the conduct  described  in the third
sentence of this Section 6.4.

              6.5    TERMINATION ON OR AFTER  EXPIRATION  DATE. In the event the
Period of Employment  shall not be extended and Executive's  employment shall be
terminated  by the Company on or after the  Expiration  Date or Executive  shall
terminate his employment on or after the Expiration Date, the Executive shall be
paid (a) his  Base  Salary  through  the  last  day of the  month  in which  the
termination of employment occurs, (b) all unpaid amounts in respect of any Bonus
for any calendar year ending before such  termination  date occurs,  which Bonus
would have been payable had Executive remained in employment until the date such
Bonus would otherwise have been paid, and (c)  Executive's  target Bonus for the
calendar year in which his employment terminates,  multiplied by a fraction, the
numerator of which is the number of days in such calendar year the Executive was
an employee of the Company,  and the  denominator  of which is 365. In addition,
Executive  shall remain  entitled to all vested  amounts,  benefits,  and rights
under the Company's employee benefit programs,  plans and practices,  all rights
to which he is entitled under Company severance plans, practices and/or policies
and all other benefits to which he is entitled by law or contract.

              6.6    TERMINATION OBLIGATIONS.  (a) Executive hereby acknowledges
and agrees that all personal property, including, without limitation, all books,
manuals,  records,  reports, notes, contracts,  lists, and other documents,  and
equipment  furnished to or prepared by Executive in the course of or incident to
his  employment,  belong to the Company  and shall be  promptly  returned to the
Company upon termination of the Period of Employment.

              (b)    Upon termination of the Period of Employment, the Executive
shall be deemed to have  resigned from all offices and  directorships  then held
with the Company or any subsidiary or affiliate thereof.

              7.     CONFIDENTIAL  INFORMATION.  During  and after the Period of
Employment,  Executive  shall not disclose to any person (other than an employee
or agent of the Company or any affiliate of the Company  entitled to receive the
same) any confidential  information  relating to the business of the Company and
obtained by him while providing services to the Company,  without the consent of
the Board, or until such information ceases to be confidential.

              8.     NON-COMPETITION.  In the event  Executive's  employment  is
terminated by the Company for Cause or Executive  terminates his employment with
the Company without Good Reason, Executive shall not, for a period ending on the
earlier  of (i) 18  months  from  the  date of  such  termination  or  (ii)  the
Expiration Date, accept any other employment or engage,  directly or indirectly,
in any other business  activity which is competitive with that of the Company or
any subsidiary thereof.

                                       11
<PAGE>


              9.     EXPENSES.  Executive  is  authorized  to  incur  reasonable
expenses in carrying out his duties and  responsibilities  under this Agreement,
including  expenses  for travel and  similar  items  related to such  duties and
responsibilities.  The Company will  reimburse  Executive  for all such expenses
upon  presentation by Executive from time to time of an itemized account of such
expenditures.

              10.    NO OBLIGATION TO MITIGATE  DAMAGES.  Executive shall not be
required to mitigate  damages or the amount of any  payment  provided  for under
this Agreement by seeking (and no payment otherwise  required hereunder shall be
reduced on account of) other  employment  or  otherwise,  nor will any  payments
hereunder  be subject to offset in respect of any claims  which the  Company may
have against Executive.

              11.    NOTICES.  All notices or communications  hereunder shall be
in writing, addressed as follows:

       to Executive:

              Jeffrey M. Levy
              11 Camberra Drive
              Suffern, NY  10901

       to Company:

              Sheldon I. Cammaker, Esq.
              Executive Vice President and General Counsel
              EMCOR Group, Inc.
              101 Merritt Seven, 7th Floor
              Norwalk, CT 06851

       with a copy to:

              Kenneth C. Edgar, Jr., Esq.
              Simpson Thacher & Bartlett
              425 Lexington Avenue
              New York, NY 10017

Any such notice or communication shall be delivered by hand or sent certified or
registered mail, return receipt requested,  postage prepaid,  addressed as above
(or to such other address as such party may designate in a notice duly delivered
as described above),  and the actual date of delivery or mailing shall determine
the time at which notice was given.

              12.    AGREEMENT TO PERFORM  NECESSARY  ACTS. Each party agrees to
perform any further acts and to execute and deliver any further  documents  that
may be reasonably necessary to carry out the provisions of this Agreement.

              13.    SEPARABILITY;  LEGAL ACTIONS;  LEGAL FEES. If any provision
of this Agreement shall be declared to be invalid or unenforceable,  in whole or
in part,  such  invalidity  or  unenforceability  shall not affect the remaining
provisions hereof,  which shall remain in full force and effect. Any controversy
or claim  arising  out of or relating  to this  Agreement  or the breach of this
Agreement  that cannot be resolved by Executive  and the Company,  including any

                                       12
<PAGE>


dispute as to the calculation of Executive's benefits or any payments hereunder,
shall be submitted to arbitration  in New York, New York in accordance  with the
laws of the State of New York and the  procedures  of the  American  Arbitration
Association,  except that if  Executive  institutes  an action  relating to this
Agreement,  Executive may, at Executive's option, bring that action in any court
of competent jurisdiction. Judgment may be entered on an arbitrator(s)' award in
any court having jurisdiction.

              In addition to all other amounts  payable to the  Executive  under
this Agreement,  the Company shall pay or reimburse the Executive for legal fees
(including without  limitation,  any and all court costs and attorneys' fees and
expenses)  incurred by the  Executive in  connection  with or as a result of any
claim, action or proceeding brought by the Company or the Executive with respect
to or arising out of this Agreement or any provision hereof, unless, in the case
of an action brought by the Executive, it is determined by an arbitrator or by a
court of  competent  jurisdiction  that such  action was  frivolous  and was not
brought  in good  faith.  Such legal  fees  shall be paid or  reimbursed  by the
Company to the Executive  from time to time within five business days  following
receipt by the Company of copies of bills for such fees and if the Company fails
to make such  payment  within  such five day period,  the Company  shall pay the
Executive  interest  thereon  at the rate of 10% per annum.  All other  expenses
relating to any arbitration or court proceedings shall be paid by the Company.

              14.    ASSIGNMENT.  This Agreement shall be binding upon and inure
to the benefit of the heirs and representatives of Executive and the assigns and
successors of the Company,  but neither this Agreement nor any rights  hereunder
shall be assignable or otherwise  subject to hypothecation by Executive  (except
by will or by operation of the laws of intestate  succession)  or by the Company
(any such  purported  assignment by either shall be null and void),  except that
the Company  may assign  this  Agreement  to any  successor  (whether by merger,
purchase  or  otherwise)  to all or  substantially  all of the stock,  assets or
business of the Company.

              15.    AMENDMENT;  WAIVER.  The  Agreement  may be  amended at any
time, but only by mutual written agreement of the parties hereto.  Any party may
waive  compliance by the other party with any provision  hereof,  but only by an
instrument in writing executed by the party granting such waiver.

              16.    ENTIRE  AGREEMENT.   Except  as  otherwise  provided  in  a
Continuity  Agreement  dated as of June 22,  1998  between  the  Company and the
Executive, as amended by agreement dated May 4, 1999, and the agreements setting
forth in detail the terms of the options referred to in Section 3.3 hereof,  and
as may be amended from time to time  hereafter,  the terms of this Agreement (i)
are intended by the parties to be the final  expression of their  agreement with
respect  to  the  employment  of  Executive  by the  Company,  (ii)  may  not be
contradicted  by evidence of any prior or  contemporaneous  agreement  and (iii)
shall  constitute  the complete  and  exclusive  statement of its terms,  and no
extrinsic evidence whatsoever may be introduced in any judicial,  administrative
or other legal proceeding involving this Agreement.

              17.    DEATH OR INCOMPETENCE. In the event of Executive's death or
a judicial  determination  of his  incompetence,  reference in this Agreement to
Executive shall be deemed,  where  appropriate,  to refer to his estate or other
legal representative.

              18.    SURVIVORSHIP.  The respective rights and obligations of the
parties  hereunder shall survive any termination of this Agreement to the extent
necessary to the

                                       13
<PAGE>


intended  preservation  of such rights and  obligations.  The provisions of this
Section are in addition to the  survivorship  provisions of any other section of
this Agreement.

              19.    GOVERNING   LAW.   This   Agreement   shall  be  construed,
interpreted,  and governed in accordance  with the laws of the State of New York
without reference to rules relating to conflicts of law.

              20.    WITHHOLDINGS.  The  Company  shall be  entitled to withhold
from payment any amount of withholding required by law.

              21.    COUNTERPARTS. This Agreement may be executed in two or more
counterparts, each of which will be deemed an original.

              IN WITNESS WHEREOF,  the parties hereto have executed this amended
and restated employment agreement as of the date first above written.

                                        EMCOR GROUP, INC.

                                        By:
                                           -------------------------------------


                                        EXECUTIVE

                                        ----------------------------------------
                                                     Jeffrey M. Levy


                                       14

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.(E)
<SEQUENCE>7
<FILENAME>c23256_ex10-e.txt
<DESCRIPTION>EMPLOYMENT AGREEMENT R. KEVIN MATZ
<TEXT>

                                                                  Exhibit 10.(e)

                              EMPLOYMENT AGREEMENT

              THIS  AGREEMENT  made as of January 1, 2002 by and  between  EMCOR
GROUP, INC. (the "Company") and R. KEVIN MATZ ("Executive").

              In order to induce  Executive to serve as Vice  President  and the
Treasurer  of the  Company,  the  Company  desires  to  provide  Executive  with
compensation  and  other  benefits  under  the  conditions  set  forth  in  this
Agreement.

              Executive  is willing  to accept  such  employment  and to perform
services  for the  Company  and its  subsidiaries,  on the terms and  conditions
hereinafter set forth.

              It is  therefore  hereby  agreed by and  between  the  parties  as
follows:

              1.     EMPLOYMENT.

              1.1    Subject to the terms and conditions of this Agreement,  the
Company  agrees  to  employ  Executive  during  the  Period  of  Employment  (as
hereinafter  defined) as a Vice  President and the Treasurer of the Company.  In
his capacity as Vice  President  and Treasurer of the Company,  Executive  shall
have the customary powers,  responsibilities  and authorities of vice presidents
and  treasurers  of  similar  corporations  of the size,  type and nature of the
Company  as it may exist  from time to time,  subject  to the  direction  of the
Chairman of the Board of  Directors  (the  "Board") of the Company and the Chief
Executive Officer of the Company (the "Chairman").

              1.2    Subject  to the  terms  and  conditions  hereof,  Executive
hereby  agrees to be  employed  as a Vice  President  and the  Treasurer  of the
Company and shall devote his full  working time and efforts,  to the best of his
ability,  experience and talent, to the performance of the services,  duties and
responsibilities in connection therewith.  Except upon the prior written consent
of the Chairman,  Executive  will not during the Period of Employment (i) accept
any other  employment  or (ii)  engage,  directly  or  indirectly,  in any other
business activity (whether or not pursued for pecuniary  advantage),  whether or
not it may be  competitive  with,  or  whether  or not it might  place  him in a
competing position to that of, the Company or any subsidiary thereof. Nothing in
this Agreement  shall preclude the Executive from (i) engaging,  consistent with
his duties and responsibilities hereunder, in charitable community affairs, (ii)
managing his personal  investments,  (iii)  continuing to serve on the boards of
directors  on which he  presently  serves  (to the  extent  such  service is not
precluded  by federal or state law or by  conflict  of interest by reason of his
position  with  the  Company),  or (iv)  serving,  subject  to  approval  of the
Chairman, as a member of boards of directors of other companies,  PROVIDED, that
such  activities do not interfere with the  performance  of  Executive's  duties
hereunder.

              2.     PERIOD OF  EMPLOYMENT.  Executive's  period  of  employment
hereunder shall commence on January 1, 2002 (the "Commencement  Date") and shall
continue  through the earlier of  December  31, 2004 or the date of  termination
hereunder (the "Period of Employment");  PROVIDED,  HOWEVER,  that the Period of
Employment  shall  automatically  be extended for  successive  one-year  periods
unless the Company or  Executive,  at least six months  prior to the end of such
period,  provides  written notice to the other party of intent not to extend the
Period  of  Employment.  Notwithstanding  anything  in  this  Agreement  to  the
contrary,

                                       1
<PAGE>


in the event of a Change of Control (as defined in Section 6.1(e)) the Period of
Employment  shall be for a period of three  years  commencing  as of the date of
such Change of Control.

              3.     COMPENSATION.

              3.1    SALARY.  The  Company  shall pay  Executive  a base  salary
("Base  Salary") at the rate of $300,000 per annum for the Period of Employment.
Base Salary shall be payable in accordance with the ordinary  payroll  practices
of the Company.  Executive's rate of Base Salary shall be increased on the first
day of each calendar year occurring  during the Period of Employment,  beginning
with  January  1, 2003,  by the  percentage  increase  for the prior year in the
consumer  price index for the area in which the principal  office of the Company
is located,  as  determined by the U.S.  Department  of Commerce,  or the amount
specified by the Board, whichever is greater.

              3.2    BONUS.  In addition to his Base Salary,  Executive shall be
entitled, while he remains employed hereunder, in respect of each calendar year,
to an annual  bonus (the  "Bonus")  payable in cash and at such times as bonuses
are customarily paid to senior executives of the Company;  provided that so long
as the Company's  Executive Stock Bonus Plan (the "Plan") shall remain in effect
and  the  Executive  shall  be  designated  a  participant  therein,  25% of the
Executive's  Bonus shall be payable in restricted stock units in accordance with
the Plan and the Executive,  in accordance with the terms of the Plan, may elect
to receive a greater percentage of his Bonus in restricted stock units. For each
calendar year during the Period of Employment,  the amount of the Bonus shall be
determined by the  Compensation  Committee of the Board of Directors in its sole
discretion.

              3.3    STOCK  OPTIONS.  (a) The  Executive  is hereby  granted  an
option with a ten-year term to purchase 12,800 shares of common stock ("Shares")
of the Company at $46.35 per Share.  The  Executive  also shall be granted as of
the  first  business  day of 2003 and 2004 an  option  with a  ten-year  term to
purchase  Shares at the then fair market value of a Share;  the number of Shares
subject to each  option  granted in 2003 and 2004,  respectively,  shall be that
number  determined by dividing 75% of  Executive's  base salary for such year by
the value of an option as of the first  business  day of such year,  which value
shall be that computed in accordance  with the  methodology  of valuing  options
under the 1997  Non-Employee  Directors'  Non-Qualified  Stock Option Plan. Each
option  referred  to herein  shall be  exercisable  with  respect  to the Shares
subject thereto as follows: one-fourth on or after the date of grant, one-fourth
on or after the first  anniversary of the date of grant,  one-fourth on or after
the second anniversary of the date of grant, and one-fourth on or after the last
business day of the calendar year immediately  preceeding the third  anniversary
of the date of grant. In the event of the Executive's  termination of employment
under Section 6.1, each such option shall become immediately exercisable in full
and shall remain exercisable for the balance of its ten-year term.

              (b)    In addition,  Executive was granted on December 14, 2001 an
option with a ten-year term to purchase  19,000 Shares at $41.70 per share which
option  is  immediately  exercisable  in full and  remains  exercisable  for the
balance of its ten-year term.

              4.     EMPLOYEE BENEFITS.

              4.1    EMPLOYEE  BENEFIT  PLANS AND  PROGRAMS.  The Company  shall
provide  Executive  during  the Period of  Employment  with  coverage  under any
employee benefit programs,  plans and practices  (commensurate with his position
in the Company) in accordance

                                       2
<PAGE>


with the terms thereof, which the Company currently makes available generally to
its senior executive officers, or which the Company, with Board approval, elects
to  make  available  generally  to  its  senior  executive  officers  hereafter,
including,  but not limited to (a) retirement,  pension and profit-sharing;  and
(b)  medical,  dental,  hospitalization,  life  insurance,  short and  long-term
disability,  accidental death and  dismemberment  and travel accident  coverage;
provided that  Executive  shall pay such portion of the premiums  therefor as is
customarily paid by senior executives of the Company.

              4.2    VACATION,  FRINGE AND OTHER  BENEFITS.  Executive  shall be
entitled to the number of vacation days customarily  accorded senior  executives
of the Company. In addition, during the Period of Employment,  the Company shall
pay  Executive  $700 per month for leasing  (plus  maintenance,  insurance,  and
property  taxes)  of an  automobile  and shall  make the  initial  capital  cost
reduction  payment with respect to the leasing of such automobile on Executive's
behalf.  The Company shall also reimburse  Executive for (a) all initiation fees
and monthly dues for membership in a club suitable for  entertaining  clients of
the Company and (b) all legal expenses  incurred by Executive in connection with
the negotiation and drafting of this Agreement.  The Company shall bear the cost
of any  increased tax  liability of Executive  caused by the  provisions of this
Section 4.2.

              4.3    LIFE INSURANCE.  The Company shall obtain, at the Company's
expense,  insurance on the life of the Executive in the amount of $1,800,000 for
the first twelve months of the Period of  Employment,  $1,200,000 for the second
twelve months of the Period of Employment, and $600,000 for the remainder of the
Period of Employment.  The proceeds of such life  insurance  shall be payable to
such  beneficiary or  beneficiaries as shall be selected by the Executive at any
time or from time to time.  The Company shall bear the cost of any increased tax
liability of Executive caused by the provisions of this Section 4.3.

              5.     DIRECTORS AND OFFICERS LIABILITY. The Company shall keep in
effect during and after the Period of  Employment,  a policy of  directors'  and
officers'  liability insurance for officers and directors of the Company at such
reasonable  amount of coverage as is agreed to by  Executive  and the Board from
time to time and which insurance policy shall be on a claims-made basis.

              6.     TERMINATION OF EMPLOYMENT.

              6.1    TERMINATION  NOT FOR CAUSE OR RESIGNATION  FOR GOOD REASON.
(a) The Company may terminate Executive's  employment at any time, and Executive
may  terminate  his  employment  at  any  time.  If  Executive's  employment  is
terminated  by the Company  other than for Cause (as  hereinafter  defined),  or
Executive  terminates his employment for Good Reason (as  hereinafter  defined),
Executive  shall be  entitled  to  receive a lump sum cash  payment  (but not in
substitution for compensation already earned) in an amount equal to the sum of:

              (i)    the  product of two times the sum of (A)  Executive's  Base
                     Salary  at  its   current   annual  rate  at  the  time  of
                     termination  of  employment  plus (B)  Executive's  "Deemed
                     Bonus" (as defined below);

              (ii)   an amount equal to Executive's Bonus, for any calendar year
                     ending  before such  termination  occurs,  which would have
                     been payable had Executive remained in employment until the
                     date such Bonus would otherwise have been paid; and

                                       3
<PAGE>


              (iii)  an amount equal to Executive's Deemed Bonus multiplied by a
                     fraction,  the  numerator of which is the number of days in
                     the calendar  year in which the  termination  of employment
                     occurs that  Executive was an employee of the Company,  and
                     the denominator of which is 365.

              In the event of a  termination  of  Executive's  employment by the
Company  other than for Cause or by the  Executive  for Good Reason  following a
Change of Control,  the factor of two in subsection 6.1(a)(i) shall be increased
to three.

              For purposes of subsections  6.1(a)(i) and (iii),  6.2(a) and 6.3,
the amount of the Deemed Bonus shall be the highest  Bonus paid to Executive for
any year he has been employed by the Company.

              (b)    In addition to the amounts described in subsection  6.1(a),
Executive shall be entitled to receive:

              (i)    until the earlier of the  Expiration  Date (as that term is
                     hereafter   defined)   or  18  months   from  the  date  of
                     termination,  Executive  (and,  to the  extent  applicable,
                     Executive's  dependents)  shall continue to be covered,  at
                     the Company's expense, under the Company's medical,  dental
                     and  hospitalization  coverage plans, and until the earlier
                     of the  Expiration  Date  or 6  months  from  the  date  of
                     termination, Executive shall continue to be covered, at the
                     Company's  expense,  under the Company's group life,  short
                     and   long-term    disability,    accidental    death   and
                     dismemberment  and travel accident coverage plans described
                     in  Section  4.1 hereof or the  Company  will  provide  for
                     equivalent  coverage (the term "Expiration Date" shall mean
                     the  later  of  (i)  December  31,  2004,  (ii)  the  third
                     anniversary  of a Change of Control of the Company or (iii)
                     the date that a succeeding  one-year  Period of  Employment
                     (as provided for under Section 2 hereof) terminates); and

              (ii)   all payments to which Executive has vested rights as of the
                     Expiration   Date  under  employee   benefit,   disability,
                     insurance  and  similar  plans which  provide for  payments
                     beyond the Period of Employment.

              (c)    For purposes of this  Agreement,  "Good  Reason" shall mean
any of the following (without Executive's express prior written consent):

              (i)    The  assignment  to  Executive  by the  Company  of  duties
                     inconsistent    with   Executive's    positions,    duties,
                     responsibilities,  titles or office as set forth in Section
                     1 hereof,  or any reduction by the Company of his duties or
                     responsibilities  or any  removal  of  Executive  from  the
                     position  of  Vice  President  and  Treasurer,   except  in
                     connection with the  termination of Executive's  employment
                     (A) upon the termination of the Period of Employment on the
                     Expiration  Date,  (B)  for  Cause,  (C)  as  a  result  of
                     Executive's  Permanent  Disability (as hereinafter defined)
                     or death or (D) by Executive other than for Good Reason;

                                       4
<PAGE>


              (ii)   A reduction by the Company in Executive's  Base Salary,  as
                     in  effect  on  the  date  hereof  or as  the  same  may be
                     increased   from  time  to  time   during   the  Period  of
                     Employment;

              (iii)  The  failure  by  the   Company  to  obtain  the   specific
                     assumption of this  Agreement by any successor or assign of
                     the Company or any person  acquiring  substantially  all of
                     the Company's assets;

              (iv)   Failure by the Company to perform in any  material  respect
                     its obligations  under this  Agreement,  where such failure
                     shall not have been remedied within 30 days after Executive
                     shall have notified the Company in writing thereof;

              (v)    Any  material  reduction  in  Executive's  compensation  or
                     benefits  following  a Change  of  Control  or  Executive's
                     principal  business  location is changed to a location more
                     than 30 miles from Executive's  principal business location
                     (other than a relocation to the Borough of  Manhattan,  New
                     York, New York) immediately prior to a Change of Control;

              (vi)   The  Company  shall  cease to keep in effect  the policy of
                     directors' and officers'  liability insurance for Executive
                     described in Section 5; or

              (vii)  The termination of the Indemnity Agreement, effective as of
                     April 20, 1995, between Executive and the Company.

              (d)(i) Anything in this Agreement to the contrary notwithstanding,
                     if  it is  determined  (as  hereafter  provided)  that  any
                     payment  or  distribution  by the  Company  to or  for  the
                     benefit  of the  Executive,  whether  paid  or  payable  or
                     distributed or distributable  pursuant to the terms of this
                     Agreement  or  otherwise  pursuant  to or by  reason of any
                     other  agreement,  policy,  plan,  program or  arrangement,
                     including  without  limitation  any  stock  option,   stock
                     appreciation  right  or  similar  right,  or the  lapse  or
                     termination  of  any  restriction  on  or  the  vesting  or
                     exercisability  of any of the  foregoing  (a  "Payment")  ,
                     would be subject to the excise tax imposed by Section  4999
                     of the  Internal  Revenue  Code of 1986,  as  amended  (the
                     "Code") (or any successor  provision  thereto) by reason of
                     being  "contingent  on a change in ownership or control" of
                     the Company, within the meaning of Section 28OG of the Code
                     (or any successor  provision thereto) or to any similar tax
                     imposed by state or local law, or any interest or penalties
                     with  respect  to  such  excise  tax  (such  tax or  taxes,
                     together  with  any  such  interest  and   penalties,   are
                     hereafter  collectively  referred to as the "Excise Tax") ,
                     then  the  Executive   shall  be  entitled  to  receive  an
                     additional payment or payments (a "Gross-Up Payment") in an
                     amount such that,  after  payment by the  Executive  of all
                     taxes  (including  any interest or  penalties  imposed with
                     respect to such taxes),  including any Excise Tax,  imposed
                     upon the Gross-Up Payment,  the Executive retains an amount
                     of the  Gross-Up  Payment  equal to the Excise Tax  imposed
                     upon the Payments.

                                       5
<PAGE>


              (ii)   Subject to the provisions of Section  6(d)(i)  hereof,  all
                     determinations required to be made under this Section 6(d),
                     including whether an Excise Tax is payable by the Executive
                     and the amount of such  Excise  Tax and  whether a Gross-Up
                     Payment  is  required  and  the  amount  of  such  Gross-Up
                     Payment, shall be made by the nationally recognized firm of
                     certified public  accountants (the "Accounting  Firm") used
                     by the Company  prior to the Change of Control (or, if such
                     Accounting  Firm  declines to serve,  the  Accounting  Firm
                     shall be a nationally  recognized firm of certified  public
                     accountants selected by the Executive). The Accounting Firm
                     shall be directed by the Company or the Executive to submit
                     its determination and detailed  supporting  calculations to
                     both the Company and the Executive  within 15 calendar days
                     after the date the Executive's  employment is terminated by
                     the  Executive for Good Reason or by the Company other than
                     for Cause (the "Termination Date"), if applicable,  and any
                     other such time or times as may be requested by the Company
                     or the Executive.  If the Accounting  Firm  determines that
                     any Excise Tax is payable  by the  Executive,  the  Company
                     shall pay the required  Gross-Up  Payment to the  Executive
                     within   five   business   days   after   receipt  of  such
                     determination  and  calculations.  If the  Accounting  Firm
                     determines  that no Excise Tax is payable by the Executive,
                     it shall, at the same time as it makes such  determination,
                     furnish  the   Executive   with  an  opinion  that  he  has
                     substantial  authority  not to report any Excise Tax on his
                     federal,  state,  local  income  or other tax  return.  Any
                     determination  by the  Accounting  Firm as to the amount of
                     the Gross-Up  Payment shall be binding upon the Company and
                     the  Executive.  As a  result  of  the  uncertainty  in the
                     application  of Section 4999 of the Code (or any  successor
                     provision   thereto)   and  the   possibility   of  similar
                     uncertainty  regarding applicable state or local tax law at
                     the  time  of  any  determination  by the  Accounting  Firm
                     hereunder,  it is possible that Gross-Up Payments that will
                     not have been made by the Company should have been made (an
                     "Underpayment")  consistent with the calculations  required
                     to be  made  hereunder.  In  the  event  that  the  Company
                     exhausts  or fails  to  pursue  its  remedies  pursuant  to
                     Section  6(d)(vi)  hereof and the  Executive  thereafter is
                     required to make a payment of any Excise Tax, the Executive
                     shall direct the Accounting Firm to determine the amount of
                     the  Underpayment  that  has  occurred  and to  submit  its
                     determination and detailed supporting  calculations to both
                     the Company and the Executive as promptly as possible.  Any
                     such Underpayment shall be promptly paid by the Company to,
                     or for the benefit of, the  Executive  within five business
                     days after receipt of such  determination and calculations.
                     If payments  required  pursuant to this Section 6(d)(ii) to
                     be made by the Company to the Executive are not made within
                     such five day period,  the Company  shall pay the Executive
                     interest thereon at the rate of 10% per annum.

              (iii)  The  Company  and the  Executive  shall  each  provide  the
                     Accounting Firm access to and copies of any books,  records
                     and  documents  in the  possession  of the  Company  or the
                     Executive,  as the case may be, reasonably requested by the
                     Accounting   Firm,   and  otherwise   cooperate   with  the
                     Accounting  Firm in  connection  with the  preparation  and
                     issuance  of  the  determination  contemplated  by  Section
                     6(d)(ii) hereof.

                                       6
<PAGE>


              (iv)   The  federal,  state and local  income or other tax returns
                     filed by the  Executive and the Company (or any filing made
                     by a  consolidated  tax group which  includes  the Company)
                     shall be prepared and filed on a consistent  basis with the
                     determination  of the  Accounting  Firm with respect to the
                     Excise Tax payable by the  Executive.  The Executive  shall
                     make proper payment of the amount of any Excise Tax and, at
                     the request of the Company, provide to the Company true and
                     correct copies (with any  amendments) of his federal income
                     tax return as filed with the Internal  Revenue  Service and
                     corresponding state and local tax returns, if relevant,  as
                     filed with the applicable taxing authority,  and such other
                     documents reasonably  requested by the Company,  evidencing
                     such  payment.  If prior to the  filing of the  Executive's
                     federal income tax return, or corresponding  state or local
                     tax return,  if relevant,  the Accounting  Firm  determines
                     that the amount of the Gross-Up  Payment should be reduced,
                     the  Executive  shall within five  business days pay to the
                     Company the amount of such reduction.

              (v)    The  fees  and  expenses  of the  Accounting  Firm  for its
                     services  in  connection   with  the   determinations   and
                     calculations contemplated by Sections 6 (d)(ii) and (d)(iv)
                     hereof  shall  be borne by the  Company.  If such  fees and
                     expenses  are  initially  advanced  by the  Executive,  the
                     Company  shall  reimburse  the Executive the full amount of
                     such fees and  expenses  within  five  business  days after
                     receipt  from the  Executive  of a statement  therefor  and
                     reasonable   evidence  of  his  payment  thereof.  If  such
                     reimbursement  is not made by the Company to the  Executive
                     within such  five-day  period,  the  Company  shall pay the
                     Executive interest thereon at the rate of 10% per annum.

              (vi)   The  Executive  shall  notify the Company in writing of any
                     claim by the Internal  Revenue Service that, if successful,
                     would  require  the  payment  by the  Company of a Gross-Up
                     Payment.  Such  notification  shall be given as promptly as
                     practicable  but no later than 10  business  days after the
                     Executive  actually  receives  notice of such claim and the
                     Executive  shall further  apprise the Company of the nature
                     of such claim and the date on which such claim is requested
                     to be paid  (in  each  case,  to the  extent  known  by the
                     Executive). The Executive shall not pay such claim prior to
                     the earlier of (a) the  expiration  of the  30-calendar-day
                     period  following the date on which he gives such notice to
                     the  Company  and (b) the date that any  payment  of amount
                     with respect to such claim is due. If the Company  notifies
                     the  Executive in writing  prior to the  expiration of such
                     period that it desires to contest such claim, the Executive
                     shall:

                     (A)    provide  the  Company  with any  written  records or
                            documents in his  possession  relating to such claim
                            reasonably requested by the Company;

                     (B)    take such action in connection  with contesting such
                            claim as the  Company  shall  reasonably  request in
                            writing  from  time  to  time,   including   without
                            limitation   accepting  legal   representation  with

                                       7
<PAGE>


                            respect to such claim by an  attorney  competent  in
                            respect  of  the  subject   matter  and   reasonably
                            selected by the Company;

                     (C)    cooperate  with the  Company  in good faith in order
                            effectively to contest such claim; and

                     (D)    permit the Company to participate in any proceedings
                            relating to such claim;

                     provided,  however,  that the  Company  shall  bear and pay
                     directly  all costs and  expenses  (including  interest and
                     penalties)  incurred in  connection  with such  contest and
                     shall  indemnify  and hold  harmless the  Executive,  on an
                     after-tax  basis,  for and against any Excise Tax or income
                     tax, including interest and penalties with respect thereto,
                     imposed as a result of such  representation  and payment of
                     costs  and   expenses.   Without   limiting  the  foregoing
                     provisions  of this  Section 6 (d)(vi),  the Company  shall
                     control  all  proceedings  taken  in  connection  with  the
                     contest of any claim contemplated by this Section 6 (d)(vi)
                     and, at its sole  option,  may pursue or forego any and all
                     administrative   appeals,    proceedings,    hearings   and
                     conferences  with the taxing  authority  in respect of such
                     claim (provided however, that the Executive may participate
                     therein at his cost and  expense)  and may,  at its option,
                     either  direct the Executive to pay the tax claimed and sue
                     for a  refund  or  contest  the  claim  in any  permissible
                     manner,  and the Executive agrees to prosecute such contest
                     to a determination before any administrative tribunal, or a
                     court of initial  jurisdiction and in one or more appellate
                     courts, as the Company shall determine;  provided, however,
                     that if the Company  directs the  Executive  to pay the tax
                     claimed and sue for a refund, the Company shall advance the
                     amount of such payment to the Executive on an interest-free
                     basis and shall indemnify and hold the Executive  harmless,
                     on an after-tax  basis,  from any Excise Tax or income tax,
                     including  interest and  penalties  with  respect  thereto,
                     imposed with respect to such advance; and provided further,
                     however,  that any extension of the statute of  limitations
                     relating  to payment of taxes for the  taxable  year of the
                     Executive  with  respect to which the  contested  amount is
                     claimed  to be due is  limited  solely  to  such  contested
                     amount.  Furthermore,  the  Company's  control  of any such
                     contested  claim shall be limited to issues with respect to
                     which a Gross-Up Payment would be payable hereunder and the
                     Executive  shall be entitled  to settle or contest,  as the
                     case may be, any other issue raised by the Internal Revenue
                     Service or any other taxing authority.

              (vii)  If,  after  the  receipt  by  the  Executive  of an  amount
                     advanced  by the  Company  pursuant  to  Section  6 (d)(vi)
                     hereof,  the Executive  receives any refund with respect to
                     such claim,  the Executive  shall (subject to the Company's
                     complying  with  the  requirements  of  Section  6  (d)(vi)
                     hereof)  promptly  pay to the  Company  the  amount of such
                     refund (together with any interest paid or credited thereon
                     after any taxes applicable thereto).  If, after the receipt
                     by the  Executive  of an  amount  advanced  by the  Company
                     pursuant to Section 6 (d)(vi) hereof,  a  determination  is
                     made that the  Executive is not entitled to any refund with
                     respect to such claim

                                       8
<PAGE>


                     and the Company does not notify the Executive in writing of
                     its intent to contest  such  denial or refund  prior to the
                     expiration  of 30 calendar  days after such  determination,
                     then  such  advance  shall be  forgiven  and  shall  not be
                     required to be repaid and the amount of such advance  shall
                     offset,  to the  extent  thereof,  the  amount of  Gross-Up
                     Payment required to be made pursuant to this Section 6 (d).

              (e)    For purposes of this Agreement, a "Change of Control" shall
be deemed to have occurred when:

              (i)    any person or persons acting in concert  (excluding Company
                     benefit plans)  becomes the beneficial  owner of securities
                     of the Company  having at least 25% of the voting  power of
                     the Company's then outstanding securities; or

              (ii)   the shareholders of the Company shall approve any merger or
                     other business combination of the Company, sale or lease of
                     the  Company's  assets  or  combination  of  the  foregoing
                     transactions (the "TRANSACTIONS")  other than a Transaction
                     immediately following which the shareholders of the Company
                     and  any  trustee  or  fiduciary  of any  Company  employee
                     benefit plan  immediately  prior to the  Transaction own at
                     least 65% of the voting power,  directly or indirectly,  of
                     (A) the surviving  corporation  in any such merger or other
                     business  combination;  (B) the  purchaser or lessee of the
                     Company's assets; or (C) both the surviving corporation and
                     the purchaser or lessee in the event of any  combination of
                     Transactions; or

              (iii)  within any 24-month period,  the persons who were directors
                     immediately  before  the  beginning  of  such  period  (the
                     "INCUMBENT  DIRECTORS")  shall cease (for any reason  other
                     than death) to  constitute at least a majority of the Board
                     or the board of  directors  of a successor  to the Company.
                     For this  purpose,  any  director who was not a director at
                     the  beginning  of such  period  shall be  deemed  to be an
                     Incumbent  Director  if such  director  was  elected to the
                     Board by, or on the  recommendation of or with the approval
                     of, at least two-thirds of the directors who then qualified
                     as Incumbent  Directors  (so long as such  director was not
                     nominated by a person who has expressed an intent to effect
                     a Change of Control  or engage in a proxy or other  control
                     contest).

              (f)    Except as otherwise  specifically provided herein, all cash
payments  under this Section 6.1 shall be made by the Company within 30 calendar
days following the event giving rise to such payments. If any such payment shall
not be made within such 30-day period (or any other  specifically  provided time
period),  the Company shall pay interest on the unpaid amount at the rate of 10%
per annum.

              6.2    PERMANENT  DISABILITY.  If as a result  of the  Executive's
incapacity  due to physical or mental  illness,  the  Executive  shall have been
absent from his duties with the Company on a full-time basis for six consecutive
months (a "Permanent  Disability") during his Period of Employment,  the Company
or Executive may terminate his employment on written notice thereof,  the Period
of Employment shall terminate on the giving of such notice, and the compensation
to which Executive is entitled pursuant to Section 3.1 shall be paid through the

                                       9
<PAGE>


last day of the month in which the notice is given. In addition, Executive shall
be entitled to receive:

              (a)    all unpaid amounts, as of the date of such termination,  in
respect of any Bonus for any calendar  year ending  before the calendar  year in
which such  termination  occurs,  which would have been  payable  had  Executive
remained in employment until the date such Bonus would otherwise have been paid,
plus  Executive's  Deemed  Bonus for the calendar  year in which his  employment
terminates,  multiplied  by a fraction,  the numerator of which is the number of
days in such calendar year the Executive was an employee of the Company, and the
denominator of which is 365;

              (b)    until the earlier of the Expiration  Date or 24 months from
the date of termination for Permanent Disability,  Executive (and, to the extent
applicable,  Executive's  dependents)  shall  continue  to be  covered,  at  the
Company's expense, under the Company's medical, dental,  hospitalization,  group
life, short and long-term  disability,  accidental death and  dismemberment  and
travel  accident  coverage  plans  described  in Section 4.1 or the Company will
provide for  equivalent  coverage;  provided  that if Executive is provided with
comparable  coverage by a successor  employer  any such  coverage by the Company
shall cease; and

              (c)    all amounts payable under the Company's disability plans.

              6.3    DEATH.  In the event of  Executive's  death while  employed
hereunder,  the Period of Employment shall thereupon automatically terminate and
the Executive's estate or designated beneficiaries shall receive (i) payments of
Base  Salary  for a period of three  months  after  the date of death;  (ii) all
unpaid amounts, as of the date of such termination,  in respect of any Bonus for
any  calendar  year ending  before the calendar  year in which such  termination
occurs, which would have been payable had Executive remained in employment until
the date such Bonus would  otherwise  have been paid,  plus  Executive's  Deemed
Bonus for the calendar year in which his employment terminates,  multiplied by a
fraction, the numerator of which is the number of days in such calendar year the
Executive was an employee of the Company,  and the  denominator of which is 365;
and (iii) any death benefits  provided under the employee benefit  programs,  in
accordance with their terms.

              6.4    VOLUNTARY  RESIGNATION;  DISCHARGE FOR CAUSE.  If Executive
resigns voluntarily,  other than for Good Reason or Permanent Disability, or the
Company  terminates  the  employment  of  Executive  at any time for Cause,  the
Company's  obligations  under this  Agreement  to make any  further  payments to
Executive shall  thereupon,  to the extent permitted by law, cease and terminate
except with respect to all unpaid amounts,  as of the date of such  termination,
in respect of any Bonus for any  calendar  year ending  before such  termination
occurs, which would have been payable had Executive remained in employment until
the date such Bonus would otherwise have been paid. In addition, Executive shall
remain entitled to all vested amounts and benefits under the Company's  employee
benefit programs,  plans and practices. The term "Cause" shall be limited to (a)
action  by  Executive  involving  willful  malfeasance  in  connection  with his
employment  which  results in material  harm to the  Company,  (b)  material and
continuing  breach by Executive of the terms of this  Agreement  which breach is
not cured  within 60 days  after  Executive  receives  written  notice  from the
Company  of any such  breach  or (c)  Executive  being  convicted  of a  felony.
Termination  of  Executive  for  Cause  pursuant  to this  Section  6.4 shall be
communicated by a Notice of Termination  given within six months after the Board
both (i) had knowledge of conduct or an event allegedly  constituting  Cause and
(ii) had  reason to believe  that such  conduct  or event  could be grounds  for
Cause.

                                       10
<PAGE>


For purposes of this Agreement a "Notice of Termination"  shall mean delivery to
Executive  of a copy of a  resolution  duly adopted by the Board at a meeting of
the Board called and held for that  purpose  (after not less than 10 days notice
to Executive  ("Preliminary  Notice") and reasonable  opportunity for Executive,
together  with the  Executive's  counsel,  to be heard before the Board prior to
such vote) finding,  that in the good faith opinion of the Board,  Executive was
guilty of  conduct  set  forth in the third  sentence  of this  Section  6.4 and
specifying the particulars  thereof in detail.  The Board shall no later than 30
days after the receipt of the  Preliminary  Notice by Executive  communicate its
findings to Executive. A failure by the Board to make its finding of Cause or to
communicate  its  conclusions  within such 30-day period shall be deemed to be a
finding  that  Executive  was not guilty of the conduct  described  in the third
sentence of this Section 6.4.

              6.5    TERMINATION ON OR AFTER  EXPIRATION  DATE. In the event the
Period of Employment  shall not be extended and Executive's  employment shall be
terminated  by the Company on or after the  Expiration  Date or Executive  shall
terminate his employment on or after the Expiration Date, the Executive shall be
paid (a) his  Base  Salary  through  the  last  day of the  month  in which  the
termination of employment occurs, (b) all unpaid amounts in respect of any Bonus
for any calendar year ending before such  termination  date occurs,  which Bonus
would have been payable had Executive remained in employment until the date such
Bonus would otherwise have been paid, and (c)  Executive's  Deemed Bonus for the
calendar year in which his employment terminates,  multiplied by a fraction, the
numerator of which is the number of days in such calendar year the Executive was
an employee of the Company,  and the  denominator  of which is 365. In addition,
Executive  shall remain  entitled to all vested  amounts,  benefits,  and rights
under the Company's employee benefit programs,  plans and practices,  all rights
to which he is entitled under Company severance plans, practices and/or policies
and all other benefits to which he is entitled by law or contract.

              6.6    TERMINATION OBLIGATIONS.  (a) Executive hereby acknowledges
and agrees that all personal property, including, without limitation, all books,
manuals,  records,  reports, notes, contracts,  lists, and other documents,  and
equipment  furnished to or prepared by Executive in the course of or incident to
his  employment,  belong to the Company  and shall be  promptly  returned to the
Company upon termination of the Period of Employment.

              (b)    Upon termination of the Period of Employment, the Executive
shall be deemed to have  resigned from all offices and  directorships  then held
with the Company or any subsidiary or affiliate thereof.

              7.     CONFIDENTIAL  INFORMATION.  During  and after the Period of
Employment,  Executive  shall not disclose to any person (other than an employee
or agent of the Company or any affiliate of the Company  entitled to receive the
same) any confidential  information  relating to the business of the Company and
obtained by him while providing services to the Company,  without the consent of
the Board, or until such information ceases to be confidential.

              8.     NON-COMPETITION.  In the event  Executive's  employment  is
terminated by the Company for Cause or Executive  terminates his employment with
the Company without Good Reason, Executive shall not, for a period ending on the
earlier  of (i) 18  months  from  the  date of  such  termination  or  (ii)  the
Expiration Date, accept any other employment or engage,  directly or indirectly,
in any other business  activity which is competitive with that of the Company or
any subsidiary thereof.

                                       11
<PAGE>


              9.     EXPENSES.  Executive  is  authorized  to  incur  reasonable
expenses in carrying out his duties and  responsibilities  under this Agreement,
including  expenses  for travel and  similar  items  related to such  duties and
responsibilities.  The Company will  reimburse  Executive  for all such expenses
upon  presentation by Executive from time to time of an itemized account of such
expenditures.

              10.    NO OBLIGATION TO MITIGATE  DAMAGES.  Executive shall not be
required to mitigate  damages or the amount of any  payment  provided  for under
this Agreement by seeking (and no payment otherwise  required hereunder shall be
reduced on account of) other  employment  or  otherwise,  nor will any  payments
hereunder  be subject to offset in respect of any claims  which the  Company may
have against Executive.


              11.    NOTICES.  All notices or communications  hereunder shall be
in writing, addressed as follows:

       to Executive:

              R. Kevin Matz
              80 Silver Spring Road
              Ridgefield, CT  06877

       to Company:

              Sheldon I. Cammaker, Esq.
              Executive Vice President and General Counsel
              EMCOR Group, Inc.
              101 Merritt Seven, 7th Floor
              Norwalk, CT 06851

       with a copy to:

              Kenneth C. Edgar, Jr., Esq.
              Simpson Thacher & Bartlett
              425 Lexington Avenue
              New York, NY 10017

Any such notice or communication shall be delivered by hand or sent certified or
registered mail, return receipt requested,  postage prepaid,  addressed as above
(or to such other address as such party may designate in a notice duly delivered
as described above),  and the actual date of delivery or mailing shall determine
the time at which notice was given.

              12.    AGREEMENT TO PERFORM  NECESSARY  ACTS. Each party agrees to
perform any further acts and to execute and deliver any further  documents  that
may be reasonably necessary to carry out the provisions of this Agreement.

              13.    SEPARABILITY;  LEGAL ACTIONS;  LEGAL FEES. If any provision
of this Agreement shall be declared to be invalid or unenforceable,  in whole or
in part,  such  invalidity  or  unenforceability  shall not affect the remaining
provisions hereof,  which shall remain in full force and effect. Any controversy
or claim arising out of or relating to this Agreement or the

                                       12
<PAGE>


breach of this  Agreement  that cannot be resolved by Executive and the Company,
including  any  dispute as to the  calculation  of  Executive's  benefits or any
payments  hereunder,  shall be submitted to arbitration in New York, New York in
accordance  with the laws of the  State  of New York and the  procedures  of the
American Arbitration Association,  except that if Executive institutes an action
relating to this  Agreement,  Executive may, at Executive's  option,  bring that
action in any court of  competent  jurisdiction.  Judgment  may be entered on an
arbitrator(s)' award in any court having jurisdiction.

              In addition to all other amounts  payable to the  Executive  under
this Agreement,  the Company shall pay or reimburse the Executive for legal fees
(including without  limitation,  any and all court costs and attorneys' fees and
expenses)  incurred by the  Executive in  connection  with or as a result of any
claim, action or proceeding brought by the Company or the Executive with respect
to or arising out of this Agreement or any provision hereof, unless, in the case
of an action brought by the Executive, it is determined by an arbitrator or by a
court of  competent  jurisdiction  that such  action was  frivolous  and was not
brought  in good  faith.  Such legal  fees  shall be paid or  reimbursed  by the
Company to the Executive  from time to time within five business days  following
receipt by the Company of copies of bills for such fees and if the Company fails
to make such  payment  within  such five day period,  the Company  shall pay the
Executive  interest  thereon  at the rate of 10% per annum.  All other  expenses
relating to any arbitration or court proceedings shall be paid by the Company.

              14.    ASSIGNMENT.  This Agreement shall be binding upon and inure
to the benefit of the heirs and representatives of Executive and the assigns and
successors of the Company,  but neither this Agreement nor any rights  hereunder
shall be assignable or otherwise  subject to hypothecation by Executive  (except
by will or by operation of the laws of intestate  succession)  or by the Company
(any such  purported  assignment by either shall be null and void),  except that
the Company  may assign  this  Agreement  to any  successor  (whether by merger,
purchase  or  otherwise)  to all or  substantially  all of the stock,  assets or
business of the Company.

              15.    AMENDMENT;  WAIVER.  The  Agreement  may be  amended at any
time, but only by mutual written agreement of the parties hereto.  Any party may
waive  compliance by the other party with any provision  hereof,  but only by an
instrument in writing executed by the party granting such waiver.

              16.    ENTIRE  AGREEMENT.   Except  as  otherwise  provided  in  a
Continuity  Agreement  dated as of June 22,  1998  between  the  Company and the
Executive, as amended by agreement dated May 4, 1999, and the agreements setting
forth in detail the terms of the options referred to in Section 3.3 hereof,  and
as may be amended from time to time  hereafter,  the terms of this Agreement (i)
are intended by the parties to be the final  expression of their  agreement with
respect  to  the  employment  of  Executive  by the  Company,  (ii)  may  not be
contradicted  by evidence of any prior or  contemporaneous  agreement  and (iii)
shall  constitute  the complete  and  exclusive  statement of its terms,  and no
extrinsic evidence whatsoever may be introduced in any judicial,  administrative
or other legal proceeding involving this Agreement.

              17.    DEATH OR INCOMPETENCE. In the event of Executive's death or
a judicial  determination  of his  incompetence,  reference in this Agreement to
Executive shall be deemed,  where  appropriate,  to refer to his estate or other
legal representative.

                                       13
<PAGE>


              18.    SURVIVORSHIP.  The respective rights and obligations of the
parties  hereunder shall survive any termination of this Agreement to the extent
necessary  to the  intended  preservation  of such rights and  obligations.  The
provisions of this Section are in addition to the survivorship provisions of any
other section of this Agreement.

              19.    GOVERNING   LAW.   This   Agreement   shall  be  construed,
interpreted,  and governed in accordance  with the laws of the State of New York
without reference to rules relating to conflicts of law.

              20.    WITHHOLDINGS.  The  Company  shall be  entitled to withhold
from payment any amount of withholding required by law.

              21.    COUNTERPARTS. This Agreement may be executed in two or more
counterparts, each of which will be deemed an original.

              IN WITNESS WHEREOF,  the parties hereto have executed this amended
and restated employment agreement as of the date first above written.

                                       EMCOR GROUP, INC.

                                       By:
                                          --------------------------------------


                                       EXECUTIVE

                                       -----------------------------------------
                                                      R. Kevin Matz

                                       14

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.(F)
<SEQUENCE>8
<FILENAME>c23256_ex10-f.txt
<DESCRIPTION>EMPLOYMENT AGREEMENT MARK POMPA
<TEXT>

                                                                  Exhibit 10.(f)

                              EMPLOYMENT AGREEMENT

              THIS  AGREEMENT  made as of January 1, 2002 by and  between  EMCOR
GROUP, INC. (the "Company") and MARK A. POMPA ("Executive").

              In order to induce  Executive to serve as Vice  President  and the
Controller  of the  Company,  the  Company  desires  to provide  Executive  with
compensation  and  other  benefits  under  the  conditions  set  forth  in  this
Agreement.

              Executive  is willing  to accept  such  employment  and to perform
services  for the  Company  and its  subsidiaries,  on the terms and  conditions
hereinafter set forth.

              It is  therefore  hereby  agreed by and  between  the  parties  as
follows:

              1.     EMPLOYMENT.

              1.1    Subject to the terms and conditions of this Agreement,  the
Company  agrees  to  employ  Executive  during  the  Period  of  Employment  (as
hereinafter  defined) as a Vice President and the Controller of the Company.  In
his capacity as Vice  President and Controller of the Company,  Executive  shall
have the customary powers,  responsibilities  and authorities of vice presidents
and  controllers  of similar  corporations  of the size,  type and nature of the
Company as it may exist from time to time,  subject to the  direction of the the
Chief Financial Officer of the Company.

              1.2    Subject  to the  terms  and  conditions  hereof,  Executive
hereby  agrees to be  employed as a Vice  President  and the  Controller  of the
Company and shall devote his full  working time and efforts,  to the best of his
ability,  experience and talent, to the performance of the services,  duties and
responsibilities in connection therewith.  Except upon the prior written consent
of the  Chairman of the Board of  Directors  (the  "Board") of the Company  (the
"Chairman"),  Executive  will not during the Period of Employment (i) accept any
other employment or (ii) engage,  directly or indirectly,  in any other business
activity (whether or not pursued for pecuniary advantage), whether or not it may
be  competitive  with,  or  whether  or not it might  place  him in a  competing
position  to that of, the  Company or any  subsidiary  thereof.  Nothing in this
Agreement  shall preclude the Executive from (i) engaging,  consistent  with his
duties and responsibilities  hereunder,  in charitable  community affairs,  (ii)
managing his personal  investments,  (iii)  continuing to serve on the boards of
directors  on which he  presently  serves  (to the  extent  such  service is not
precluded  by federal or state law or by  conflict  of interest by reason of his
position  with  the  Company),  or (iv)  serving,  subject  to  approval  of the
Chairman, as a member of boards of directors of other companies,  PROVIDED, that
such  activities do not interfere with the  performance  of  Executive's  duties
hereunder.

              2.     PERIOD OF  EMPLOYMENT.  Executive's  period  of  employment
hereunder shall commence on January 1, 2002 (the "Commencement  Date") and shall
continue  through the earlier of  December  31, 2004 or the date of  termination
hereunder (the "Period of Employment");  PROVIDED,  HOWEVER,  that the Period of
Employment  shall  automatically  be extended for  successive  one-year  periods
unless the Company or  Executive,  at least six months  prior to the end of such
period,  provides  written notice to the other party of intent not to extend the
Period  of  Employment.  Notwithstanding  anything  in  this  Agreement  to  the
contrary,

                                        1
<PAGE>


in the event of a Change of Control (as defined in Section 6.1(e)) the Period of
Employment  shall be for a period of three  years  commencing  as of the date of
such Change of Control.

              3.     COMPENSATION.

              3.1    SALARY.  The  Company  shall pay  Executive  a base  salary
("Base  Salary") at the rate of $260,000 per annum for the Period of Employment.
Base Salary shall be payable in accordance with the ordinary  payroll  practices
of the Company.  Executive's rate of Base Salary shall be increased on the first
day of each calendar year occurring  during the Period of Employment,  beginning
with  January  1, 2003,  by the  percentage  increase  for the prior year in the
consumer  price index for the area in which the principal  office of the Company
is located,  as  determined by the U.S.  Department  of Commerce,  or the amount
specified by the Board, whichever is greater.

              3.2    BONUS.  In addition to his Base Salary,  Executive shall be
entitled, while he remains employed hereunder, in respect of each calendar year,
to an annual  bonus (the  "Bonus")  payable in cash and at such times as bonuses
are customarily paid to senior executives of the Company;  provided that so long
as the Company's  Executive Stock Bonus Plan (the "Plan") shall remain in effect
and  the  Executive  shall  be  designated  a  participant  therein,  25% of the
Executive's  Bonus shall be payable in restricted stock units in accordance with
the Plan and the Executive,  in accordance with the terms of the Plan, may elect
to receive a greater percentage of his Bonus in restricted stock units. For each
calendar year during the Period of Employment,  the amount of the Bonus shall be
determined by the  Compensation  Committee of the Board of Directors in its sole
discretion.

              3.3    STOCK  OPTIONS.  (a) The  Executive  is hereby  granted  an
option with a ten-year term to purchase 11,100 shares of common stock ("Shares")
of the Company at $46.35 per Share.  The  Executive  also shall be granted as of
the  first  business  day of 2003 and 2004 an  option  with a  ten-year  term to
purchase  Shares at the then fair market value of a Share;  the number of Shares
subject to each  option  granted in 2003 and 2004,  respectively,  shall be that
number  determined by dividing 75% of  Executive's  base salary for such year by
the value of an option as of the first  business  day of such year,  which value
shall be that computed in accordance  with the  methodology  of valuing  options
under the 1997  Non-Employee  Directors'  Non-Qualified  Stock Option Plan. Each
option  referred  to herein  shall be  exercisable  with  respect  to the Shares
subject thereto as follows: one-fourth on or after the date of grant, one-fourth
on or after the first  anniversary of the date of grant,  one-fourth on or after
the second anniversary of the date of grant, and one-fourth on or after the last
business day of the calendar year immediately  preceeding the third  anniversary
of the date of grant. In the event of the Executive's  termination of employment
under Section 6.1, each such option shall become immediately exercisable in full
and shall remain exercisable for the balance of its ten-year term.

              (b)    In addition,  Executive was granted on December 14, 2001 an
option with a ten-year term to purchase  16,500 Shares at $41.70 per share which
option  is  immediately  exercisable  in full and  remains  exercisable  for the
balance of its ten-year term.

              4.     EMPLOYEE BENEFITS.

              4.1    EMPLOYEE  BENEFIT  PLANS AND  PROGRAMS.  The Company  shall
provide  Executive  during  the Period of  Employment  with  coverage  under any
employee benefit programs,  plans and practices  (commensurate with his position
in the Company) in accordance

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with the terms thereof, which the Company currently makes available generally to
its senior executive officers, or which the Company, with Board approval, elects
to  make  available  generally  to  its  senior  executive  officers  hereafter,
including,  but not limited to (a) retirement,  pension and profit-sharing;  and
(b)  medical,  dental,  hospitalization,  life  insurance,  short and  long-term
disability,  accidental death and  dismemberment  and travel accident  coverage;
provided that  Executive  shall pay such portion of the premiums  therefor as is
customarily paid by senior executives of the Company.

              4.2    VACATION,  FRINGE AND OTHER  BENEFITS.  Executive  shall be
entitled to the number of vacation days customarily  accorded senior  executives
of the Company. In addition, during the Period of Employment,  the Company shall
pay  Executive  $700 per month for leasing  (plus  maintenance,  insurance,  and
property  taxes)  of an  automobile  and shall  make the  initial  capital  cost
reduction  payment with respect to the leasing of such automobile on Executive's
behalf.  The Company shall also reimburse  Executive for (a) all initiation fees
and monthly dues for membership in a club suitable for  entertaining  clients of
the Company and (b) all legal expenses  incurred by Executive in connection with
the negotiation and drafting of this Agreement.  The Company shall bear the cost
of any  increased tax  liability of Executive  caused by the  provisions of this
Section 4.2.

              4.3    LIFE INSURANCE.  The Company shall obtain, at the Company's
expense,  insurance on the life of the Executive in the amount of $1,560,000 for
the first twelve months of the Period of  Employment,  $1,040,000 for the second
twelve months of the Period of Employment, and $520,000 for the remainder of the
Period of Employment.  The proceeds of such life  insurance  shall be payable to
such  beneficiary or  beneficiaries as shall be selected by the Executive at any
time or from time to time.  The Company shall bear the cost of any increased tax
liability of Executive caused by the provisions of this Section 4.3.

              5.     DIRECTORS AND OFFICERS LIABILITY. The Company shall keep in
effect during and after the Period of  Employment,  a policy of  directors'  and
officers'  liability insurance for officers and directors of the Company at such
reasonable  amount of coverage as is agreed to by  Executive  and the Board from
time to time and which insurance policy shall be on a claims-made basis.

              6.     TERMINATION OF EMPLOYMENT.

              6.1    TERMINATION  NOT FOR CAUSE OR RESIGNATION  FOR GOOD REASON.
(a) The Company may terminate Executive's  employment at any time, and Executive
may  terminate  his  employment  at  any  time.  If  Executive's  employment  is
terminated  by the Company  other than for Cause (as  hereinafter  defined),  or
Executive  terminates his employment for Good Reason (as  hereinafter  defined),
Executive  shall be  entitled  to  receive a lump sum cash  payment  (but not in
substitution for compensation already earned) in an amount equal to the sum of:

              (i)    the  product of two times the sum of (A)  Executive's  Base
                     Salary  at  its   current   annual  rate  at  the  time  of
                     termination  of  employment  plus (B)  Executive's  "Deemed
                     Bonus" (as defined below);

              (ii)   an amount equal to Executive's Bonus, for any calendar year
                     ending  before such  termination  occurs,  which would have
                     been payable had Executive remained in employment until the
                     date such Bonus would otherwise have been paid; and

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<PAGE>


              (iii)  an amount equal to Executive's Deemed Bonus multiplied by a
                     fraction,  the  numerator of which is the number of days in
                     the calendar  year in which the  termination  of employment
                     occurs that  Executive was an employee of the Company,  and
                     the denominator of which is 365.

              In the event of a  termination  of  Executive's  employment by the
Company  other than for Cause or by the  Executive  for Good Reason  following a
Change of Control,  the factor of two in subsection 6.1(a)(i) shall be increased
to three.

              For purposes of subsections  6.1(a)(i) and (iii),  6.2(a) and 6.3,
the amount of the Deemed Bonus shall be the highest  Bonus paid to Executive for
any year he has been employed by the Company.

              (b)    In addition to the amounts described in subsection  6.1(a),
Executive shall be entitled to receive:

              (i)    until the earlier of the  Expiration  Date (as that term is
                     hereafter   defined)   or  18  months   from  the  date  of
                     termination,  Executive  (and,  to the  extent  applicable,
                     Executive's  dependents)  shall continue to be covered,  at
                     the Company's expense, under the Company's medical,  dental
                     and  hospitalization  coverage plans, and until the earlier
                     of the  Expiration  Date  or 6  months  from  the  date  of
                     termination, Executive shall continue to be covered, at the
                     Company's  expense,  under the Company's group life,  short
                     and   long-term    disability,    accidental    death   and
                     dismemberment  and travel accident coverage plans described
                     in  Section  4.1 hereof or the  Company  will  provide  for
                     equivalent  coverage (the term "Expiration Date" shall mean
                     the  later  of  (i)  December  31,  2004,  (ii)  the  third
                     anniversary  of a Change of Control of the Company or (iii)
                     the date that a succeeding  one-year  Period of  Employment
                     (as provided for under Section 2 hereof) terminates); and

              (ii)   all payments to which Executive has vested rights as of the
                     Expiration   Date  under  employee   benefit,   disability,
                     insurance  and  similar  plans which  provide for  payments
                     beyond the Period of Employment.

              (c)    For purposes of this  Agreement,  "Good  Reason" shall mean
any of the following (without Executive's express prior written consent):

              (i)    The  assignment  to  Executive  by the  Company  of  duties
                     inconsistent    with   Executive's    positions,    duties,
                     responsibilities,  titles or office as set forth in Section
                     1 hereof,  or any reduction by the Company of his duties or
                     responsibilities  or any  removal  of  Executive  from  the
                     position  of  Vice  President  and  Controller,  except  in
                     connection with the  termination of Executive's  employment
                     (A) upon the termination of the Period of Employment on the
                     Expiration  Date,  (B)  for  Cause,  (C)  as  a  result  of
                     Executive's  Permanent  Disability (as hereinafter defined)
                     or death or (D) by Executive other than for Good Reason;

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<PAGE>


              (ii)   A reduction by the Company in Executive's  Base Salary,  as
                     in  effect  on  the  date  hereof  or as  the  same  may be
                     increased   from  time  to  time   during   the  Period  of
                     Employment;

              (iii)  The  failure  by  the   Company  to  obtain  the   specific
                     assumption of this  Agreement by any successor or assign of
                     the Company or any person  acquiring  substantially  all of
                     the Company's assets;

              (iv)   Failure by the Company to perform in any  material  respect
                     its obligations  under this  Agreement,  where such failure
                     shall not have been remedied within 30 days after Executive
                     shall have notified the Company in writing thereof;

              (v)    Any  material  reduction  in  Executive's  compensation  or
                     benefits  following  a Change  of  Control  or  Executive's
                     principal  business  location is changed to a location more
                     than 30 miles from Executive's  principal business location
                     (other than a relocation to the Borough of  Manhattan,  New
                     York, New York) immediately prior to a Change of Control;

              (vi)   The  Company  shall  cease to keep in effect  the policy of
                     directors' and officers'  liability insurance for Executive
                     described in Section 5; or

              (vii)  The termination of the Indemnity Agreement, effective as of
                     April 20, 1995, between Executive and the Company.

              (d)(i) Anything in this Agreement to the contrary notwithstanding,
                     if  it is  determined  (as  hereafter  provided)  that  any
                     payment  or  distribution  by the  Company  to or  for  the
                     benefit  of the  Executive,  whether  paid  or  payable  or
                     distributed or distributable  pursuant to the terms of this
                     Agreement  or  otherwise  pursuant  to or by  reason of any
                     other  agreement,  policy,  plan,  program or  arrangement,
                     including  without  limitation  any  stock  option,   stock
                     appreciation  right  or  similar  right,  or the  lapse  or
                     termination  of  any  restriction  on  or  the  vesting  or
                     exercisability  of any of the  foregoing  (a  "Payment")  ,
                     would be subject to the excise tax imposed by Section  4999
                     of the  Internal  Revenue  Code of 1986,  as  amended  (the
                     "Code") (or any successor  provision  thereto) by reason of
                     being  "contingent  on a change in ownership or control" of
                     the Company, within the meaning of Section 28OG of the Code
                     (or any successor  provision thereto) or to any similar tax
                     imposed by state or local law, or any interest or penalties
                     with  respect  to  such  excise  tax  (such  tax or  taxes,
                     together  with  any  such  interest  and   penalties,   are
                     hereafter  collectively  referred to as the "Excise Tax") ,
                     then  the  Executive   shall  be  entitled  to  receive  an
                     additional payment or payments (a "Gross-Up Payment") in an
                     amount such that,  after  payment by the  Executive  of all
                     taxes  (including  any interest or  penalties  imposed with
                     respect to such taxes),  including any Excise Tax,  imposed
                     upon the Gross-Up Payment,  the Executive retains an amount
                     of the  Gross-Up  Payment  equal to the Excise Tax  imposed
                     upon the Payments.

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<PAGE>


              (ii)   Subject to the provisions of Section  6(d)(i)  hereof,  all
                     determinations required to be made under this Section 6(d),
                     including whether an Excise Tax is payable by the Executive
                     and the amount of such  Excise  Tax and  whether a Gross-Up
                     Payment  is  required  and  the  amount  of  such  Gross-Up
                     Payment, shall be made by the nationally recognized firm of
                     certified public  accountants (the "Accounting  Firm") used
                     by the Company  prior to the Change of Control (or, if such
                     Accounting  Firm  declines to serve,  the  Accounting  Firm
                     shall be a nationally  recognized firm of certified  publ