Exhibit 99.4

                              ACORN PRODUCTS, INC.
                                 RIGHTS OFFERING

                                                              ________ __, 2002

To Our Clients:

         Enclosed for your consideration is a prospectus, dated November 21,
2002 (the "Prospectus"), and an instruction form (the "Instruction Form")
relating to the rights offering by Acorn Products, Inc. (the "Company") of
non-transferable rights to purchase shares of its common stock, par value $0.01
per share ("Common Stock"), to holders of its Common Stock, (the "Holders"), on
November 21, 2002 (the "Record Date").

         Pursuant to the rights offering, each Holder will receive 10 rights
(each a "Right") for every share of Common Stock owned, or deemed owned, by such
Holder as of the close of business on the Record Date. Each Right is
exercisable, upon payment of the $5.00 per share (the "Subscription Price"), to
purchase one share of Common Stock. For example, if you held of record 111
shares of our common stock as of the close of business on November 21, 2002, you
have the right to purchase 1.11 x 1,000 shares of our common stock in the rights
offering.

         The materials enclosed are being forwarded to you as the beneficial
owner of shares of Common Stock carried by us in your account but not registered
in your name. Exercises of the Rights may only be made by us as the Holder of
record and pursuant to your instructions.

         Accordingly, we request instructions as to whether you wish us to
subscribe for any shares of Common Stock for which you are entitled to subscribe
for pursuant to the terms and conditions set forth in the enclosed Prospectus.
However, we urge you to read these documents carefully before instructing us to
exercise any rights.

         Your instructions to us should be forwarded as promptly as possible in
order to permit us to exercise the Rights on your behalf in accordance with the
provisions of the rights offering. The rights offering will expire at 5:00 p.m.,
New York City time, on December 23, 2002. Once you have exercised your rights,
you may not revoke your election for any reason.

         If you wish to have us exercise, on your behalf, your right to purchase
shares of Common Stock for which you are entitled to subscribe, please so
instruct us by completing, executing, detaching and returning to us, and not the
Rights Agent, the attached Beneficial Owner Election Form along with proper
payment for the number of shares for which you are subscribing at the
Subscription Price.

         Any questions or requests for assistance concerning the offering should
be directed to D.F. King at ( ).