TYCO INTERNATIONAL LTD /BER/
EXHIBIT 10.7
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<DESCRIPTION>EXHIBIT 10.7
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<P ALIGN="RIGHT"><FONT SIZE=2><B>Exhibit 10.7  </B></FONT></P>

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<BR></FONT><FONT SIZE=2><B>DECEMBER 2003 AMENDMENT<BR>  TO<BR>  TYCO INTERNATIONAL (US)&nbsp;INC.<BR>  SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN    <BR>    </B></FONT></P>

<P><FONT SIZE=2>A.&nbsp;&nbsp;&nbsp;&nbsp;The
Tyco International (US)&nbsp;Inc. Supplemental Executive Retirement Plan, Amended and Restated as of October&nbsp;1, 2000, is hereby further amended by replacing existing
Appendix&nbsp;B with a new Appendix&nbsp;B as set forth in the attachment to this December&nbsp;2003 Amendment. </FONT></P>


<P><FONT SIZE=2>B.&nbsp;&nbsp;&nbsp;&nbsp;The
effective date of this amendment is January&nbsp;1, 2003. </FONT></P>

<P><FONT SIZE=2>C.&nbsp;&nbsp;&nbsp;&nbsp;Except
as amended herein, the Plan is hereby confirmed in all other respects. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN
WITNESS THEREFORE, this document has been signed on behalf of the Administrative Committee by its duly authorized representative this 24th day of December, 2003. </FONT></P>

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<TD COLSPAN=3><FONT SIZE=2>TYCO INTERNATIONAL (US)&nbsp;INC.<BR>
ADMINISTRATIVE COMMITTEE</FONT></TD>
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&nbsp;</FONT></TD>
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By:</FONT></TD>
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&nbsp;</FONT></TD>
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<TD WIDTH="46%"><FONT SIZE=2>/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>JANE GREENMAN</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Jane Greenman<BR>
Chairman, Administrative Committee</FONT></TD>
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<BR></FONT><FONT SIZE=2><B>APPENDIX B    <BR>    Special Credits under Section&nbsp;3(i)    <BR>    </B></FONT></P>

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<TD WIDTH="32%"><FONT SIZE=2>Dennis Crowley</FONT></TD>
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<TD WIDTH="32%" ALIGN="CENTER"><FONT SIZE=2>$35,017.52<BR>
(US dollars)</FONT></TD>
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<TD WIDTH="32%"><FONT SIZE=2>July&nbsp;1, 2002</FONT></TD>
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Martina Hund-Mejean</FONT></TD>
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$163,168.00<BR>
(US dollars)</FONT></TD>
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As of January&nbsp;1, 2003, and each January&nbsp;1 thereafter through the earlier of (i)&nbsp;January&nbsp;1, 2008, or (ii)&nbsp;the January&nbsp;1 coincident with or preceding Ms.&nbsp;Mejean's termination of employment.</FONT></TD>
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<FONT SIZE=2><A HREF="#toc_kn9894_1">DECEMBER 2003 AMENDMENT TO TYCO INTERNATIONAL (US) INC. SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_kn9894_2">APPENDIX B Special Credits under Section 3(i)</A></FONT><BR>
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