Exhibit (d)(1)(M)

                                ANDREW H. MEYERS
                                 31 THE BIRCHES
                         ROSLYN ESTATES, NEW YORK 11576

                                                     December __, 2000

The Langer Biomechanics Group, Inc.
450 Commack Road
Deer Park, New York 11729

Attention:  Stephen V. Ardia, Chairman

                         Re: Transaction Expenses Pursuant to Section X(B)(iii)
                             of Tender Offer Agreement

Gentlemen:

      Reference is made to the Tender Offer  Agreement (the  "Agreement")  being
executed and delivered  simultaneously  herewith  among The Langer  Biomechanics
Group,  Inc.(the "Company"),  OrthoStrategies,  Inc. ("OS"), and OrthoStrategies
Acquisition Corp. (APurchaser@).

      In  consideration  of the  execution  and delivery of the Agreement by the
Company,  the undersigned  hereby guarantees the payment of such amounts,  up to
$150,000,  as may be due from  Purchaser  pursuant to Section  X.B.(iii)  of the
Agreement in respect of the Company=s actual  reasonable out of pocket costs and
expenses  incurred  in  connection  with  the  Agreement  and  the  transactions
contemplated therein, if the Agreement shall have been terminated by the Company
pursuant  to  Section  X(A)(iv),  or the  Purchaser  shall have  terminated  the
Agreement when it did not have a right to do so under Section X.A.

      The undersigned does not guaranty or assume any other obligations of OS or
Purchaser under the Agreement; the undersigned  acknowledges,  however, that the
undersigned  has entered into an agreement with OS wherein the  undersigned  has
agreed  to fund to OS a  portion  of the  purchase  price  of the  shares  to be
acquired in the tender offer to be made pursuant to the Agreement and to fund to
OS a portion of the related fees and expenses to be paid by OS and Purchaser.



      This  Agreement  is  solely  for  the  benefit  of  the  Company  and  the
undersigned and is not for the benefit of or enforceable by any third party.


                                          _________________________________
                                                   ANDREW H. MEYERS