KBL Audit Commitee Charter

Adopted as of March 2, 2007 SUMMER INFANT, INC. AUDIT COMMITTEE CHARTER Purpose The Audit Committee is appointed by the Board of Directors (“Board”) of Summer Infant, Inc. (“Company”) to assist the Board in monitoring (1) the integrity of the annual, quarterly and other financial statements of the Company, (2) the independent auditor’s qualifications and independence, (3) the performance of the Company’s internal audit function and independent auditor and (4) the compliance by the Company with legal and regulatory requirements. The Audit Committee shall prepare the report required by the rules of the Securities and Exchange Commission (“Commission”) to be included in the Company’s annual proxy statement. Committee Membership The Audit Committee shall consist of no fewer than three members, absent a temporary vacancy. In the event that the Company’s securities shall be listed on a national securities exchange, the members of the Audit Committee shall be deemed "Independent" as defined in the rules of the Nasdaq Stock Market as well as Section 10A(m)(3) of the Securities Exchange Act of 1934 (“Exchange Act”) and the rules and regulations of the Commission. The members of the Audit Committee shall be appointed by the Board. Audit Committee members may be replaced by the Board at any time. There shall be a Chairman of the Audit Committee which shall also be appointed by the Board. The Chairman of the Audit Committee shall be a member of ...