EXHIBIT 10

                                    SYMS CORP

                                AMENDMENT TO THE
                              AMENDED AND RESTATED
                  INCENTIVE STOCK OPTION AND APPRECIATION PLAN

     The first sentence of Paragraph 2 of the Amended and Restated Incentive
Stock Option and Appreciation Plan (the "Plan") of Syms Corp, a North Jersey
corporation (the "Corporation"), adopted by the Board, in March 1986, and
approved by the stockholders, in May 1986, further amended by the Board in
November 1987, and further amended in May 1993 upon approval of both the Board
and the stockholders, is hereby deleted in its entirety and the following
substituted in lieu thereof:

     2. Shares Subject to the Plan. Subject to the provisions of Section 14 of
the Plan, the aggregate of 1,500,000 shares of Common Stock, par value $.05 per
share, of the Corporation ("Common Stock"), are available for the granting of
stock appreciation rights and issuance upon the exercise of options under the
Plan.