Exhibit 10.6

[MAAX LOGO]                                                         CONFIDENTIAL

CORPORATE

                              LETTER OF EMPLOYMENT
                      (EFFECTIVE AT CLOSING, JUNE 4, 2004)

DATE:                MAY 3, 2004

NAME:                JEAN ROCHETTE

POSITION:            CORPORATE VP/GM BATHROOM SECTOR WHOLESALE/SHOWROOM

PLACE OF EMPLOYMENT: ANJOU, QUEBEC (MAAX ANJOU OR MAAX LACHINE OR MAAX BEAUCE)

JOB RESPONSIBILITIES

-     Responsible for general management of Bathroom Sector Wholesale/Showroom
      for Canada and USA:

      -     12 plants

      -     12 distribution centers

      -     325M$ Sales revenue per year (FY2005)

      -     30M$ Net Income per year (FY2005)

      -     2,100 Employees

-     Preparation and execution of Sector Business Plan accompanied by financial
      budgets to meet MAAX Bathroom Sector goals and objectives;

-     Sector leadership and management of Human Resources throughout all
      divisions;

-     Financial performance for his sector

      -     EBITDA

      -     Working Capital

-     Sales and Marketing strategies for his sector;

-     Manufacturing, Logistics and Distribution strategies for his sector;

-     Product development implementation within MAAX strategic direction;

-     Business relationships with customers;

HEAD OFFICE
640, Route Cameron
Sainte-Marie, Quebec G6E 1B2 Canada
Tel.: (418) 387-4155
Fax: (418) 386-4520



[MAAX LOGO]

CORPORATE

-     Member of MAAX Executive Committee;

-     Reports to President and CEO.

REMUNERATION

-     Annual salary of three hundred thousand (300,000$) dollars;

-     Potential to receive an annual cash bonus of up to 75% of his annual base
      salary (The maximum bonus amount). MAAX bonus program is based on three
      components:

      -     Sector EBITDA for 40% of maximum bonus amount;

      -     Sector Working Capital for 40% of maximum bonus amount;

      -     Company objectives for 20% of maximum bonus amount.

-     Annual review based on your performance and the Company's performance.

CAR POLICY

-     You are entitled to a company vehicle of sixty thousand (60,000$) dollars
      value. The Company will reimburse all expenses related to this vehicle.

SHARE OPTIONS

-     Executive will be allocated 10% of the total options available under the
      Company's Share Options Plan (8% of the initial capitalization of the
      Company) based on a recommendation by CEO and approved by the Board of
      Directors. Such options will have an exercise price equal to the purchase
      price per share paid by Childs, Borealis and OMERS for their shares at the
      closing. 30% of the options granted under the plan will vest ratably over
      five (5) years (20% per year). 70% of the options granted under the plan
      are performance-vesting options. See Company Share Option Program for
      details.

OTHER BENEFITS

-     Entitled to participate in all health life, disability, sick leave and
      other benefits made available by the Company;

-     Contribution to the MAAX retirement plan, which is 4% of annual salary;

-     Entitled to four (4) weeks paid vacation per year.

HEAD OFFICE
640, Route Cameron
Sainte-Marie, Quebec G6E 1B2 Canada
Tel.: (418) 387-4155
Fax: (418) 386-4520

LETTER OF EMPLOYMENT -- JEAN ROCHETTE

                                                                               2



[MAAX LOGO]

CORPORATE

TERMINATION WITHOUT CAUSE

-     If the Company terminates your employment without cause, you will receive
      one-year base salary and bonus as severance package.

INVESTMENT - EQUITY PARTICIPATION IN NEWCO

-     You are entitled to invest in Newco by acquiring the same class of shares
      of the Company at the same purchase price as all shareholders;

-     You are authorized to rollover your proceeds from the current MAAX Stock
      Option Plan which represents fifty thousand (50,000) options at a value of
      four hundred twenty-seven thousand seven hundred and fifty (427,750$)
      dollars;

-     You will receive a separate letter regarding the instructions to roll over
      or exercise your options. Please confirm by May 7, 2004;

-     You are welcome to add a further investment if you choose so. Please
      advise by May 7, 2004.

STE-MARIE,                        2004
          ------------------------

/s/ Andre Heroux                        /s/ Jean Rochette
--------------------------------------  ----------------------------------------
Andre Heroux                            Jean Rochette
President and CEO                       VP/GM Bathroom Sector Wholesale/Showroom

HEAD OFFICE
640, Route Cameron
Sainte-Marie, Quebec G6E 1B2 Canada
Tel.: (418) 387-4155
Fax: (418) 386-4520

LETTER OF EMPLOYMENT -- JEAN ROCHETTE

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