Quarterly Report


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 10-Q

X QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
For the quarterly period ended September 30, 2007

or

___ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
For the transition period from ___ to ___

Commission File No. 0-26841

1-800-FLOWERS.COM, Inc.
(Exact name of registrant as specified in its charter)

DELAWARE                                                  11-3117311
--------                                                  ----------
(State of                                                 (I.R.S. Employer
incorporation)                                            Identification No.)

             One Old Country Road, Carle Place, New York 11514
             -------------------------------------------------
            (Address of principal executive offices)(Zip code)

                              (516) 237-6000
                              --------------
           (Registrant's telephone number, including area code)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes (X) No ( )

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of "accelerated filer and large accelerated filer" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ( ) Accelerated filer(X) Non-accelerated filer ( )

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ( ) No (X)

The number of shares outstanding of each of the Registrant's classes of common stock:

26,137,840

(Number of shares of Class A common stock outstanding as of November 2, 2007)

36,858,465
(Number of shares of Class B common stock outstanding as of November 2, 2007)

1-800-FLOWERS.COM, Inc.

TABLE OF CONTENTS

INDEX

                                                                            Page
                                                                            ----

Part I.     Financial Information

  Item 1.    Consolidated Financial Statements:

             Consolidated Balance Sheets - September 30, 2007 (Unaudited)
              (Unaudited) and July 1, 2007                                     1

             Consolidated Statements of Income (Unaudited) - Three
              Months Ended September 30, 2007 and October 1, 2006              2

             Consolidated Statements of Cash Flows (Unaudited) -
              Three Months Ended September 30, 2007 and October 1, 2006        3

             Notes to Consolidated Financial Statements (Unaudited)            4

  Item 2.    Management's Discussion and Analysis of Financial
              Condition and Results of Operations                             11

  Item 3.    Quantitative and Qualitative Disclosures About Market Risk       21

  Item 4.    Controls and Procedures                                          21

Part II.    Other Information

  Item 1.    Legal Proceedings                                                22

  Item 1A.   Risk Factors                                                     22

  Item 2.    Unregistered Sales of Equity Securities and Use of Proceeds      22

  Item 3.    Defaults upon Senior Securities                                  22

  Item 4.    Submission of Matters to a Vote of Security Holders              22

  Item 5.    Other Information                                                22

  Item 6.    Exhibits                                                         22

Signatures                                                                    24


PART I. - FINANCIAL INFORMATION

ITEM 1. - CONSOLIDATED FINANCIAL STATEMENTS

1-800-FLOWERS.COM, Inc. and Subsidiaries
Consolidated Balance Sheets
(in thousands, except share data)

                                                                                      September 30,     July 1,
                                                                                          2007           2007
                                                                                      --------------  -----------
                                                                                      (unaudited)
Assets
Current assets:
  Cash and equivalents                                                                    $3,821        $16,087
  Receivables, net                                                                        20,915         17,010
  Inventories                                                                             83,163         62,051
  Deferred income taxes                                                                   23,040         19,260
  Prepaid and other                                                                       18,342          9,576
                                                                                      --------------  -----------
  Total current assets                                                                   149,281        123,984

Property, plant and equipment, net                                                        62,666         62,561
Goodwill                                                                                 112,131        112,131
Other intangibles, net                                                                    52,082         52,750
Other assets                                                                                 677          1,081
                                                                                      --------------  -----------
        Total assets                                                                    $376,837       $352,507
                                                                                      ==============  ===========

Liabilities and stockholders' equity
Current liabilities:
  Accounts payable and accrued expenses                                                  $52,795        $62,433
  Current maturities of long-term debt and obligations under capital leases               50,829         10,132
                                                                                      --------------  -----------
        Total current liabilities                                                        103,624         72,565
Long-term debt and obligations under capital leases                                       64,813         68,000
Deferred income taxes                                                                      8,230          8,230
Other liabilities                                                                          2,614          2,681
                                                                                      --------------  -----------
Total liabilities                                                                        179,281        151,476
Commitments and contingencies
Stockholders' equity:
  Preferred stock, $.01 par value, 10,000,000 shares authorized, none issued
  Class A common stock, $.01 par value, 200,000,000 shares authorized 30,446,524
    and 30,298,019 shares issued at September 30, 2007 and July 1, 2007,
    respectively                                                                             304            303
  Class B common stock, $.01 par value, 200,000,000 shares authorized 42,138,465
    shares issued at September 30, 2007 and July 1, 2007                                     421            421
Additional paid-in capital                                                               271,584        269,270
Retained deficit                                                                         (44,683)       (38,893)
Treasury stock, at cost - 4,594,326 and 4,590,717 Class A Shares at September
 30, 2007 and July 1, 2007, respectively and 5,280,000 Class B shares                    (30,070)       (30,070)
                                                                                      --------------  -----------
        Total stockholders' equity                                                      $197,556       $201,031
                                                                                      --------------  -----------
Total liabilities and stockholders' equity                                              $376,837       $352,507
                                                                                      ==============  ===========

See accompanying Notes to Consolidated Financial Statements.

1

1-800-FLOWERS.COM, Inc. and Subsidiaries Consolidated Statements of Income


(in thousands, except per share data)

(unaudited)

                                                                    Three Months Ended
                                                            ---------------------------------
                                                              September 30,    October 1,
                                                                 2007             2006
                                                            ---------------- ----------------
Net revenues                                                    $145,810        $137,132
Cost of revenues                                                  85,929          82,318
                                                            ---------------- ----------------
Gross profit                                                      59,881          54,814
Operating expenses:
 Marketing and sales                                              42,779          42,370
 Technology and development                                        5,235           5,161
 General and administrative                                       15,218          13,343
 Depreciation and amortization                                     4,870           4,744
                                                            ---------------- ----------------
   Total operating expenses                                       68,102          65,618
                                                            ---------------- ----------------
Operating loss                                                    (8,221)        (10,804)
Other income (expense):
 Interest income                                                     178             337
 Interest expense                                                 (1,545)         (1,828)
 Other                                                                18              11
                                                            ---------------- ----------------
Total other income (expense), net                                 (1,349)         (1,480)
                                                            ---------------- ----------------
Loss before income taxes                                          (9,570)        (12,284)
Income tax benefit                                                 3,780           4,865
                                                            ---------------- ----------------
Net loss                                                         ($5,790)        ($7,419)
                                                            ================ ================


Basic and diluted net loss per common share                       ($0.09)         ($0.11)
                                                            ================ ================
Weighted average shares used in the calculation
 of basic and diluted net loss per common share                   62,638          65,195
                                                            ================ ================

See accompanying Notes to Consolidated Financial Statements.

2

1-800-FLOWERS.COM, Inc. and Subsidiaries Consolidated Statements of Cash Flows


(in thousands)

(unaudited)

                                                                                        Three Months Ended
                                                                                ---------------------------------
                                                                                  September 30,       October 1,
                                                                                      2007              2006
                                                                                ---------------- ----------------

Operating activities:
Net loss                                                                              ($5,790)         ($7,419)
Reconciliation of net loss to net cash used in operations:
 Depreciation and amortization                                                          4,870            4,744
 Deferred income taxes                                                                 (3,780)          (4,865)
 Stock-based compensation                                                               1,469            1,020
 Bad debt expense                                                                         584              238
 Other non-cash items                                                                      97               56
Changes in operating items:
    Receivables                                                                        (4,489)          (7,078)
    Inventories                                                                       (21,179)         (21,581)
    Prepaid and other                                                                  (8,766)         (16,776)
    Accounts payable and accrued expenses                                              (5,272)           6,391
    Other assets                                                                          351             (387)
    Other liabilities                                                                     (67)             562
                                                                                ---------------- ----------------
 Net cash used in operating activities                                                (41,972)         (45,095)
Investing activities:
Acquisitions, net of cash acquired                                                     (4,366)               -
Capital expenditures                                                                   (4,332)          (6,146)
Other                                                                                      48             (262)
                                                                                ---------------- ----------------
 Net cash used in investing activities                                                 (8,650)          (6,408)
Financing activities:
Proceeds from employee stock options                                                      846              138
Proceeds from bank borrowings                                                          50,000           37,000
Repayment of notes payable and bank borrowings                                        (12,481)            (363)
Repayment of capital lease obligations                                                     (9)            (173)
                                                                                ---------------- ----------------
 Net cash provided by financing activities                                             38,356           36,602
                                                                                ---------------- ----------------
Net change in cash and equivalents                                                    (12,266)         (14,901)
Cash and equivalents:
 Beginning of period                                                                   16,087           24,599
                                                                                ---------------- ----------------
 End of period                                                                         $3,821           $9,698
                                                                                ================ ================

See accompanying Notes to Consolidated Financial Statements.

3

1-800-FLOWERS.COM, Inc. and Subsidiaries

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(unaudited)

Note 1 - Accounting Policies

Basis of Presentation

The accompanying unaudited consolidated financial statements have been prepared by 1-800-FLOWERS.COM, Inc. and subsidiaries (the "Company") in accordance with accounting principles generally accepted in the United States for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three months ended September 30, 2007 are not necessarily indicative of the results that may be expected for the fiscal year ending June 29, 2008.

The balance sheet information at July 1, 2007 has been derived from the audited financial statements at that date.

The information in this Quarterly Report on Form 10-Q should be read in conjunction with the consolidated financial statements and footnotes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended July 1, 2007.

Use of Estimates

The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.

Comprehensive Income

For the three months ended September 30, 2007 and October 1, 2006, the Company's comprehensive net losses were equal to the respective net losses for each of the periods presented.

Recent Accounting Pronouncements

On July 2, 2007, the Company adopted Financial Accounting Standards Board Interpretation No. 48, "Accounting for Uncertainty in Income Taxes - an interpretation of FASB Statement No. 109" (FIN 48). FIN 48 prescribes a "more-likely-than-not" threshold for the recognition and derecognition of tax positions, providing guidance on the accounting for interest and penalties relating to tax positions and requires that the cumulative effect of applying the provisions of FIN 48 shall be reported as an adjustment to the opening balance sheet of retained earnings or other appropriate components of equity or net assets in the statement of financial position. The Company did not have any significant unrecognized tax benefits and there was no material effect on our financial condition or results of operations as a result of implementing FIN 48. See Note 8, "Income Taxes," for additional information relating to the Company's implementation of FIN 48.

In September 2006, the FASB issued Statement No. 157, "Fair Value Measurements" ("Statement No. 157") which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. Statement No. 157 applies to other accounting pronouncements that require or permit fair value measurements and, accordingly, does not require any new fair value measurements. Statement No. 157 is effective for fiscal years beginning after November 15, 2007. The transition adjustment of the difference between the carrying amounts and the fair values of those financial instruments should be recognized as a cumulative-effect adjustment to retained earnings as of the beginning of the year of adoption. The company is currently evaluating the impact of adopting the provisions of Statement No. 157.

Reclassifications

Certain balances in the prior fiscal periods have been reclassified to conform with the presentation in the current fiscal year.

4

1-800-FLOWERS.COM, Inc. and Subsidiaries
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)
(unaudited)

Note 2 - Net Loss Per Common Share

Basic net loss per common share is computed using the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed using the weighted average number of common shares outstanding during the period, and excludes the effect of dilutive potential common shares (consisting of employee stock options and unvested restricted stock awards) for the three months ended September 30, 2007 and October 1, 2006, respectively, as their inclusion would be antidilutive.

Note 3 - Stock-Based Compensation

The Company has a Long Term Incentive and Share Award Plan, which is more fully described in Note 11 of the Company's 2007 Annual Report on Form 10-K, that provides for the grant to eligible employees, consultants and directors of stock options, share appreciation rights (SARs), restricted shares, restricted share units, performance shares, performance units, dividend equivalents, and other stock-based awards.

The amounts of stock-based compensation expense recognized in the periods presented are as follows:

                                                                Three Months Ended
                                                          -----------------------------
                                                            September 30,    October 1,
                                                                2007           2006
                                                          -------------- --------------
                                                              (in thousands, except
                                                                 per share data)

Stock options                                                    $502          $856
Restricted stock awards                                           967           164
                                                          -------------- --------------
  Total                                                         1,469         1,020
Deferred income tax benefit                                       487           281
                                                          -------------- --------------
Stock-based compensation expense, net                            $982          $739
                                                          ============== ==============
Impact on basic and diluted net loss per
 common share                                                   $0.02         $0.01
                                                          ============== ==============

Stock-based compensation is recorded within the following line items of operating expenses:

                                                                  Three Months Ended
                                                            -----------------------------
                                                              September 30,   October 1,
                                                                  2007          2006
                                                            -------------- --------------
                                                                (in thousands, except
                                                                   per share data)


Marketing and sales                                                $514         $358
Technology and development                                          220          153
General and administrative                                          735          509
                                                            -------------- --------------
  Total                                                          $1,469       $1,020
                                                            ============== ==============

5

1-800-FLOWERS.COM, Inc. and Subsidiaries
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)
(unaudited)

The weighted average fair value of stock options on the date of grant, and the assumptions used to estimate the fair value of the stock options using the Black-Scholes option valuation model granted during the respective periods were as follows:

                                             Three Months Ended
                                      -------------------------------
                                        September 30,    October 1,
                                           2007           2006(*)
                                      --------------- ---------------

Weighted average fair value of
 options granted                              $4.74            -
Expected volatility                           46.5%            -
Expected life                                  5.3 yrs         -
Risk-free interest rate                        4.43%           -
Expected dividend yield                        0.0%            -

(*) The Company did not grant stock options during the three months ended October 1, 2006.

The expected volatility of the option is determined using historical volatilities based on historical stock prices. The Company estimated the expected life of options granted to be the average of the Company's historical expected term from vest date and the midpoint between the average vesting term and the contractual term. The risk-free interest rate is determined using the yield available for zero-coupon U.S. government issues with a remaining term equal to the expected life of the option. The Company has never paid a dividend, and as such the dividend yield is 0.0%.

The following table summarizes stock option activity during the three months ended September 30, 2007:

                                                                                       Weighted
                                                                         Weighted       Average
                                                                          Average      Remaining     Aggregate
                                                                         Exercise     Contractual    Intrinsic
                                                         Options           Price         Term       Value (000s)
                                                       -----------------------------------------------------------
Outstanding at July 1, 2007                              9,152,665         $8.10
Granted                                                    127,500         $9.95
Exercised                                                 (135,622)        $5.22
Forfeited                                                  (83,781)       $10.78
                                                       --------------
Outstanding at September 30, 2007                        9,060,762         $8.14       4.7 years      $37,796
                                                       ==============
Options vested or expected to vest at September
 30,2007                                                 8,794,680         $8.17       4.6 years      $36,654
Exercisable at September 30, 2007                        7,248,508         $8.35       3.9 years      $30,008

As of September 30, 2007, the total future compensation cost related to nonvested options, not yet recognized in the statement of income, was $4.8 million and the weighted average period over which these awards are expected to be recognized was 2.9 years.

6

1-800-FLOWERS.COM, Inc. and Subsidiaries
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)
(unaudited)

The Company grants shares of common stock to its employees that are subject to restrictions on transfer and risk of forfeiture until fulfillment of applicable service conditions and, in certain cases, holding periods (Restricted Stock Awards). The following table summarizes the activity of non-vested restricted stock awards during the three months ended September 30, 2007:

                                                                 Weighted
                                                              Average Grant
                                                                Date Fair
                                                   Shares         Value
                                               -------------  ---------------
Non-vested at July 1, 2007                        1,101,982        $5.70
Granted                                             510,044       $12.87
Vested                                              (11,177)       $5.89
Forfeited                                           (17,476)       $9.70
                                               -------------
Non-vested at September 30, 2007                  1,583,373        $8.01
                                               =============

The fair value of nonvested shares is determined based on the closing stock price on the grant date. As of September 30, 2007, there was $9.0 million of total unrecognized compensation cost related to non-vested restricted stock-based compensation to be recognized over the weighted-average remaining period of 2.4 years.

Note 4 - Acquisitions

The Company accounts for its business combinations in accordance with SFAS No. 141, "Business Combinations," which addresses financial accounting and reporting for business combinations and requires that all such transactions be accounted for using the purchase method. Under the purchase method of accounting for business combinations, the aggregate purchase price for the acquired business is allocated to the assets acquired and liabilities assumed based on their estimated fair values at the acquisition date. Operating results of the acquired entities are reflected in the Company's consolidated financial statements from date of acquisition.

Acquisition of Fannie May Confections Brands, Inc.

On May 1, 2006, the Company acquired all of the outstanding common stock of Fannie May Confections Brands, Inc. ("Fannie May Confections"), a manufacturer and multi-channel retailer and wholesaler of premium chocolate and other confections under the Fannie May, Harry London and Fanny Farmer brands. The acquisition, for a purchase price of approximately $96.6 million in cash, including estimated working capital adjustments and transaction costs, includes a 200,000-square foot manufacturing facility in North Canton, Ohio and 52 Fannie May retail stores in the Chicago area, where the chocolate brand has been a tradition since 1920. The purchase price is subject to "earn-out" incentives which amount to a maximum of $4.5 million during the year ended July 1, 2007 (of which $4.4 million was achieved) and $1.5 million during the year ending June 29, 2008, upon achievement of specified earnings targets. Fannie May Confections generated revenues of approximately $75.0 million in its fiscal year ended April 30, 2006.

As described further under "Long-Term Debt," in order to finance the acquisition, on May 1, 2006, the Company entered into a secured credit facility with JPMorgan Chase Bank, N.A., as administrative agent, and a group of lenders (the "2006 Credit Facility"). The 2006 Credit Facility includes an $85.0 million term loan and a $50.0 million revolving facility (which was subsequently increased to $75.0 million effective October 23, 2007), which bear interest at LIBOR plus 0.625% to 1.125%, with pricing based upon the Company's leverage ratio. At closing, the Company borrowed $85.0 million of the term facility to acquire all of the outstanding capital stock of Fannie May Confections.

7

1-800-FLOWERS.COM, Inc. and Subsidiaries
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)
(unaudited)

Note 5 - Inventory

The Company's inventory, stated at cost, which is not in excess of market, includes purchased and manufactured finished goods for resale, packaging supplies, raw material ingredients for manufactured products and associated manufacturing labor, and is classified as follows:

                                                                        September 30,      July 1,
                                                                            2007            2007
                                                                       ----------------  -----------
                                                                                (in thousands)

Finished goods                                                              $59,528         $43,113
Work-in-Process                                                               5,016           3,911
Raw materials                                                                18,619          15,027
                                                                         -----------     -----------
                                                                            $83,163         $62,051
                                                                         ===========     ===========

Note 6 - Goodwill and Intangible Assets

There were no changes in the carrying amount of the Company's goodwill during the three month period ended September 30, 2007. Goodwill by segment is as follows:

                                               1-800-                            Gourmet
                                             Flowers.com        BloomNet         Food and         Home and
                                              Consumer            Wire             Gift          Children's
                                              Floral            Service          Baskets           Gifts            Total
                                            ----------------------------------------------------------------------------------
Balance at July 1, 2007                        $6,352                $-          $87,279           $18,500        $ 112,131
 Change                                             -                 -                -                 -                -
                                            --------------  -------------  ---------------   --------------   ----------------
Balance at September 30, 2007                  $6,352                $-          $87,279           $18,500        $ 112,131
                                            ==============  =============  ===============   ==============   ================

The Company's other intangible assets consist of the following:

                                                    September 30, 2007                         July 1, 2007
                                           ---------------------------------------- ----------------------------------------
                                            Gross                                    Gross
                             Amortization   Carrying     Accumulated                 Carrying    Accumulated
                                Period      Amount       Amortization      Net       Amount      Amortization       Net
                            ------------- ------------- --------------- ----------- ----------- --------------- ------------
                                                                    (in thousands)
Intangible assets with
determinable lives
 Investment in licenses     14 - 16 years     $4,927          $4,166         $761      $4,927          $4,085         $842
 Customer lists              3 - 10 years     14,260           4,403        9,857      14,260           3,919       10,341
 Other                        5 - 8 years      2,639             851        1,788       2,639             748        1,891
                                           ------------ --------------- ----------- ----------- --------------- ------------
                                              21,826           9,420       12,406      21,826           8,752       13,074

Trademarks with
 indefinite lives                 -           39,676               -       39,676      39,676               -       39,676
                                           ------------ --------------- ----------- ----------- --------------- ------------
Total identifiable
 intangible assets                           $61,502          $9,420      $52,082     $61,502          $8,752      $52,750
                                           ============ =============== =========== =========== =============== ============

Estimated future amortization expense is as follows: remainder of fiscal 2008 - $2.0 million, fiscal 2009 - $2.6 million, fiscal 2010 - $2.5 million, fiscal 2011 - $2.0 million, fiscal 2012 - $0.9 and thereafter - $2.4 million.

8

1-800-FLOWERS.COM, Inc. and Subsidiaries
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)
(unaudited)

Note 7 - Long-Term Debt

The Company's long-term debt and obligations under capital leases consist of the following:

                                                                             September 30,      July 1,
                                                                                 2007            2007
                                                                            ----------------  -----------
                                                                                     (in thousands)

Term loan                                                                      $74,375         $76,500
Revolving line of credit                                                        40,000               -
Commercial note                                                                  1,193           1,553
Obligations under capital leases                                                    74              79
                                                                            ----------------  -----------
                                                                                 115,642          78,132
Less current maturities of long-term debt and obligations under
 capital leases                                                                   50,829          10,132
                                                                            ----------------  -----------
                                                                                 $64,813         $68,000
                                                                            ================  ===========

In order to finance the acquisition of Fannie May Confections, on May 1, 2006, the Company entered into a secured credit facility with JPMorgan Chase Bank, N.A., as administrative agent, and a group of lenders (the "2006 Credit Facility"). The 2006 Credit Facility includes an $85.0 million term loan and a $50.0 million revolving facility, (which was subsequently increased to $75.0 million effective October 23, 2007), which bear interest at LIBOR plus 0.625% to 1.125%, with pricing based upon the Company's leverage ratio. At closing, the Company borrowed $85.0 million of the term facility to acquire all of the outstanding capital stock of Fannie May Confections. The Company is required to pay the outstanding term loan in escalating quarterly installments, with the final installment payment due on May 1, 2012. As of September 30, 2007, the Company had $40.0 million outstanding under its revolving credit facility, bearing interest at a rate of 5.5%.

Note 8 - Income Taxes

At the end of each interim reporting period, the Company estimates its effective income tax rate expected to be applicable for the full year. This estimate is used in providing for income taxes on a year-to-date basis and may change in subsequent interim periods. The Company's effective tax rate for the three months ended September 30, 2007 was 39.5%, compared to 39.6% during the comparative three months ended October 1, 2006. The Company's effective tax rate for the three months ended September 30, 2007 and October 1, 2006 differed from the U.S. federal statutory rate of 35% primarily due to state income taxes, partially offset by various tax credits.

The Company adopted the provisions of FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes - an interpretation of FASB Statement No. 109, or FIN 48, on July 2, 2007. The Company did not have any significant unrecognized tax benefits and there was no material effect on its financial condition or results of operations as a result of implementing FIN 48.

The Company files income tax returns in the U.S. federal jurisdiction and various state jurisdictions. The tax years that remain subject to examination are fiscal 2003 through fiscal 2006. The Company does not believe there will be any material changes in its unrecognized tax positions over the next twelve months.

The Company's policy is to recognize interest and penalties accrued on any unrecognized tax benefits as a component of income tax expense. As of the date of adoption of FIN 48, the Company did not have any accrued interest or penalties associated with any unrecognized tax benefits, nor was any interest expense recognized during the quarter.

9

1-800-FLOWERS.COM, Inc. and Subsidiaries
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)
(unaudited)

Note 9 - Business Segments

The Company's management reviews the results of the Company's operations by the following four business categories:

o 1-800-Flowers.com Consumer Floral;
o BloomNet Wire Service;
o Gourmet Food and Gift Baskets; and
o Home and Children's Gifts.

Category performance is measured based on contribution margin, which includes only the direct controllable revenue and operating expenses of the categories. As such, management's measure of profitability for these categories does not include the effect of corporate overhead (see (*) below), which are operated under a centralized management platform, providing services throughout the organization, nor does it include stock-based compensation, depreciation and amortization, other income (net), and income taxes. Assets and liabilities are reviewed at the consolidated level by management and not accounted for by category.

                                                     Three Months Ended
                                                ------------------------------
                                                 September 30,     October 1,
Net revenues                                        2007             2006
                                                --------------- --------------
                                                       In thousands

Net revenues:
    1-800-Flowers.com Consumer Floral                $87,599        $82,668
    BloomNet Wire Service                              9,891          7,166
    Gourmet Food & Gift Baskets                       23,162         22,224
    Home & Children's Gifts                           24,735         24,867
    Corporate (*)                                      1,125            915
    Intercompany eliminations                           (702)          (708)
                                                --------------- --------------
Total net revenues                                  $145,810       $137,132
                                                =============== ==============

                                                     Three Months Ended
                                                ------------------------------
                                                 September 30,    October 1,
Operating Loss                                      2007            2006
                                                --------------- --------------
                                                       In thousands

Category Contribution Margin:
    1-800-Flowers.com Consumer Floral                $11,945         $7,870
    BloomNet Wire Service                              2,564          1,702
    Gourmet Food & Gift Baskets                       (1,855)        (1,574)
    Home & Children's Gifts                           (2,296)        (1,878)
                                                --------------- --------------
Category Contribution Margin Subtotal                 10,358          6,120
    Corporate (*)                                    (13,709)       (12,180)
    Depreciation and amortization                     (4,870)        (4,744)
                                                --------------- --------------
Operating loss                                        (8,221)       (10,804)
                                                =============== ==============

(*) Corporate expenses consist of the Company's enterprise shared service cost centers, and include, among others, Information Technology, Human Resources, Accounting and Finance, Legal, Executive and Customer Service Center functions, as well as Stock-Based Compensation. In order to leverage the Company's infrastructure, these functions are operated under a centralized management platform, providing support services throughout the organization. The costs of these functions, other than those of the Customer Service Center which are allocated directly to the above categories based upon usage, are included within corporate expenses, as they are not directly allocable to a specific category.

Note 10 - Commitments and Contingencies

Legal Proceedings

From time to time, the Company is subject to legal proceedings and claims arising in the ordinary course of business. The Company is not aware of any such legal proceedings or claims that it believes will have, individually or in the aggregate, a material adverse effect on its consolidated financial position, results of operations or liquidity.

10

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.

Forward Looking Statements

The section entitled "Forward Looking Information and Factors that May Affect Future Results," provides a description of the risks and uncertainties that could cause actual results to differ materially from those discussed in forward-looking statements set forth in this report relating to the financial results, operations and business prospects of the Company. Such forward-looking statements are based on management's current expectations about future events, which are inherently susceptible to uncertainty and changes in circumstances.

Overview

For more than 30 years, 1-800-FLOWERS.COM Inc. - "Your Florist of Choice(R)" - has been providing customers around the world with the freshest flowers and finest selection of plants, gift baskets, gourmet foods, confections and plush stuffed animals perfect for every occasion. 1-800-FLOWERS.COM(R) offers the best of both worlds: exquisite, florist-designed arrangements individually created by some of the nation's top floral artists and hand-delivered the same day, and spectacular flowers shipped overnight "Fresh From Our Growers(sm)."

Customers can "call, click or come in" to shop 1-800-FLOWERS.COM 24/7 at 1-800-356-9377 or www.1800flowers.com. As always, 100 percent satisfaction and freshness are guaranteed. The 1-800-FLOWERS.COM collection of brands also includes home decor and children's gifts from Plow & Hearth(R) (1-800-627-1712 or www.plowandhearth.com), Wind & Weather(R) (www.windandweather.com), HearthSong(R) (www.hearthsong.com) and Magic Cabin(R) (www.magiccabin.com); gourmet gifts including popcorn and specialty treats from The Popcorn Factory(R) (1-800-541-2676 or www.thepopcornfactory.com); exceptional cookies and baked gifts from Cheryl&Co.(R) (1-800-443-8124 or www.cherylandco.com); premium chocolates and confections from Fannie May Confections Brands(R)
(www.fanniemay.com and www.harrylondon.com); gourmet foods from GreatFood.com(R)
(www.greatfood.com); wine gifts from Ambrosia(R) (www.ambrosia.com); gift baskets from 1-800-BASKETS.COM(R) (www.1800baskets.com) and the BloomNet(R) international floral wire service, which provides quality products and diverse services to a select network of florists.

1-800-FLOWERS.COM, Inc. stock is traded on the NASDAQ Global Select Market under ticker symbol FLWS.

11

Category Information

During the first quarter of fiscal 2007, the Company segmented its organization to improve execution and customer focus and to align its resources to meet the demands of the markets it serves. The following table presents the contribution of net revenues, gross profit and category contribution margin or category "EBITDA" (earnings before interest, taxes, depreciation and amortization) from each of the Company's business categories.

                                                          Three Months Ended
                                          ------------------------------------------------
Net Revenues                               September 30,       October 1,
                                              2007               2006           % Change
                                          ---------------- ---------------- --------------
                                                             (in thousands)
Net revenues:
    1-800-Flowers.com Consumer Floral         $87,599          $82,668             6.0%
    BloomNet Wire Service                       9,891            7,166            38.0%
    Gourmet Food & Gift Baskets                23,162           22,224             4.2%
    Home & Children's Gifts                    24,735           24,867            (0.5%)
    Corporate (*)                               1,125              915            23.0%
    Intercompany eliminations                    (702)            (708)            0.8%
                                          ---------------- ----------------
Total net revenues                           $145,810         $137,132             6.3%
                                          ================ ================


                                                          Three Months Ended
                                          ------------------------------------------------
Gross Profit                               September 30,       October 1,
                                              2007               2006           % Change
                                          ---------------- ---------------- --------------
                                                             (in thousands)
Gross Profit:
    1-800-Flowers.com Consumer Floral         $34,096          $31,451             8.4%
                                                 38.9%            38.0%

    BloomNet Wire Service                       5,609            4,100            36.8%
                                                 56.7%            57.2%

    Gourmet Food & Gift Baskets                 9,483            8,519            11.3%
                                                 40.9%            38.3%

    Home & Children's Gifts                    10,206           10,342            (1.3%)
                                                 41.3%            41.6%

    Corporate (*)                                 507              446            13.7%
                                                 45.1%            48.7%

    Intercompany eliminations                     (20)             (44)           54.5%
                                          ---------------- ----------------
Total gross profit                            $59,881          $54,814             9.2%
                                          ================ ================
                                                 41.1%            40.0%
                                          ================ ================


                                                          Three Months Ended
                                          ------------------------------------------------
EBITDA**                                   September 30,       October 1,
                                              2007               2006           % Change
                                          ---------------- ---------------- --------------
                                                             (in thousands)
Category Contribution Margin:
    1-800-Flowers.com Consumer Floral         $11,945           $7,870            51.8%
    BloomNet Wire Service                       2,564            1,702            50.6%
    Gourmet Food & Gift Baskets                (1,855)          (1,574)          (17.9%)
    Home & Children's Gifts                    (2,296)          (1,878)          (22.3%)
                                          ---------------- ----------------
Category Contribution Margin Subtotal          10,358            6,120            69.2%
    Corporate (*)                             (13,709)         (12,180)          (12.6%)
                                          ---------------- ----------------
EBITDA                                        ($3,351)         ($6,060)           44.7%
                                          ================ ================

12

(*) Corporate expenses consist of the Company's enterprise shared service cost centers, and include, among other items, Information Technology, Human Resources, Accounting and Finance, Legal, Executive and Customer Service Center functions, as well as Stock-Based Compensation. In order to leverage the Company's infrastructure, these functions are operated under a centralized management platform, providing support services throughout the organization. The costs of these functions, other than those of the Customer Service Center, which are allocated directly to the above categories based upon usage, are included within corporate expenses as they are not directly allocable to a specific category.

(**) Performance is measured based on category contribution margin or category EBITDA, reflecting only the direct controllable revenue and operating expenses of the categories. As such, management's measure of profitability for these categories does not include the effect of corporate overhead, described above, nor does it include depreciation and amortization, other income (net), and income taxes. Management utilizes EBITDA as a performance measurement tool because it considers such information a meaningful supplemental measure of its performance and believes it is frequently used by the investment community in the evaluation of companies with comparable market capitalization. The Company also uses EBITDA as one of the factors used to determine the total amount of bonuses available to be awarded to executive officers and other employees. The Company's credit agreement uses EBITDA (with additional adjustments) to measure compliance with covenants such as interest coverage and debt incurrence. EBITDA is also used by the Company to evaluate and price potential acquisition candidates. EBITDA has limitations as an analytical tool, and should not be considered in isolation or as a substitute for analysis of the Company's results as reported under GAAP. Some of these limitations are: (a) EBITDA does not reflect changes in, or cash requirements for, the Company's working capital needs; (b) EBITDA does not reflect the significant interest expense, or the cash requirements necessary to service interest or principal payments, on the Company's debts; and (c) although depreciation and amortization are non-cash charges, the assets being depreciated and amortized may have to be replaced in the future, and EBITDA does not reflect any cash requirements for such capital expenditures. Because of these limitations, EBITDA should only be used on a supplemental basis combined with GAAP results when evaluating the Company's performance.

Reconciliation of Net Loss to EBITDA:

                                                   Three Months Ended
                                             ------------------------------
                                               September 30,    October 1,
                                                  2007             2006
                                             -------------- ---------------

Net loss                                         ($5,790)       ($7,419)
Add:
 Interest expense                                  1,545          1,828
 Depreciation and amortization                     4,870          4,744

Less:
 Interest income                                     178            337
 Other income                                         18             11
 Income tax benefit                                3,780          4,865
                                             -------------- ---------------
EBITDA                                           ($3,351)       ($6,060)
                                             ============== ===============

Results of Operations

Net Revenues

                                                Three Months Ended
                                     -------------------------------------------
                                      September 30,    October 1,
                                         2007             2006       % Change
                                     -------------- -------------- -------------
                                                   (in thousands)
Net revenues:
 E-commerce                             $114,503        $109,259         4.8%
 Other                                    31,307          27,873        12.3%
                                     -------------- --------------
Total net revenues                      $145,810        $137,132         6.3%
                                     ============== ==============

The Company's revenue growth of 6.3% during the three months ended September 30, 2007 resulted primarily from growth within the Company's 1-800-Flowers.com Consumer Floral and BloomNet Wire Service businesses, which increased 6.0% and

13

38.0%, respectively. Excluding the Home and Children's Gift category, total revenue growth during the three months ended September 30, 2007 was 8.0%, reflecting: (i) the Company's strong brand name recognition, (ii) continued leveraging of its existing customer base, and (iii) cost effective spending on its marketing and selling programs.

The Company fulfilled approximately 1,654,200 orders through its E-commerce sales channels (online and telephonic sales) during the three months ended September 30, 2007, an increase of 1.1% over the prior year period. The Company's E-commerce average order value of $67.84 during the three months ended September 30, 2007, increased 2.8% over the prior year period, primarily from a combination of product mix and pricing initiatives. Other revenues, for the three months ended September 30, 2007, increased in comparison to the same period of the prior year, primarily as a result of the continued membership growth and expanded product and service offerings from the Company's BloomNet Wire Service category as well as increased retail/wholesale revenues from Fannie May Confections Brands, Inc.

The 1-800-Flowers.com Consumer Floral category includes the 1-800-Flowers brand operations which derives revenue from the sale of consumer floral products through its E-Commerce sales channels (telephonic and online sales) and company-owned and operated retail floral stores, as well as royalties from its franchise operations. Net revenues during the three months ended September 30, 2007 increased by 6.0% over the prior year period, primarily from a combination of increased average order value and order volumes from its E-commerce sales channel (which grew at a rate of 7.2%), offset in part by lower retail sales from its company-owned floral stores due to the continued transition of Company stores to franchise ownership.

The BloomNet Wire Service category includes revenues from membership fees as well as other product and service offerings to florists. Net revenues during the three months ended September 30, 2007 increased by 38.0% over the prior year period, primarily as a result of increased florist membership, expanded product and service offerings, pricing initiatives and a growing volume of orders sent between florists.

The Gourmet Food & Gift Basket category includes the operations of the Cheryl & Co., Fannie May Confections, The Popcorn Factory and The Winetasting Network brands. Revenue is derived from the sale of cookies, baked gifts, premium chocolates and confections, gourmet popcorn and wine gifts through its E-commerce sales channels (telephonic and online sales) and company-owned and operated retail stores under the Cheryl & Co. and Fannie May brands, as well as wholesale operations. Net revenue during the three months ended September 30, 2007 increased by 4.2% over the prior year period, reflecting the Company's seasonally slower summer months.

The Home & Children's Gifts category includes revenues from Plow & Hearth, Wind & Weather, HearthSong and Magic Cabin brands. Revenue is derived from the sale of home decor and children's gifts through its E-commerce sales channels (telephonic and online sales) or company-owned and operated retail stores under the Plow & Hearth brand. Net revenue during the three months ended September 30, 2007 was consistent with the prior year period, and is expected to remain flat for the balance of the fiscal year. As a result of the poor results during the second quarter of fiscal 2007, the Company announced a planned reduction in investment spending in this category, and as a result, beginning with the third quarter of fiscal 2007, management implemented several changes to improve the performance within this category: (i) discontinued such as Madison Place and Problem Solvers, (ii) strengthened the management team, (iii) improved the creative look and feel of the catalogs and (iv) reduced the circulation plans for all titles to place more focus on the category's existing customer base.

Over the past several years, through a combination of organic efforts and strategic acquisitions, the Company has rapidly grown its revenues, achieving a solid base of business which is approaching $1 billion. The Company anticipates that its revenue growth for fiscal 2008 will be in the range of 7-9 percent, as strong revenue growth in the Company's key business categories of 1-800-Flowers Consumer Floral, BloomNet Wire Service and Gourmet Food & Gift Baskets offsets the lower revenue contribution expected from its Home and Children's Gifts category.

Gross Profit

                                               Three Months Ended
                                  ---------------------------------------------
                                    September 30,    October 1,
                                        2007            2006         % Change
                                  --------------  --------------- -------------
                                                (In thousands)

             Gross profit             $59,881         $54,814         9.2%
             Gross margin %              41.1%           40.0%

Gross profit increased during the three months ended September 30, 2007, in comparison to the same period of the prior year, primarily as a result of the revenue growth described above, as well as an increase in gross margin percentage. Gross margin percentage increased 110 basis points to 41.1% during the three months ended September 30, 2007, as a result of product mix and pricing initiatives, as well as continued improvements in customer service, fulfillment, including improved outbound shipping rates, and merchandising programs.

14

The 1-800-Flowers.com Consumer Floral category gross profit for the three months ended September 30, 2007 increased by 8.4% over the prior year period as a result of the aforementioned increase in net revenues, as well as improvements in sourcing, fulfillment logistics, including reduced outbound shipping rates, and pricing initiatives, which resulted in an increase in gross margin percentage of 90 basis points to 38.9%, during the three months ended September 30, 2007.

The BloomNet Wire Service category gross profit for the three months ended September 30, 2007 increased by 36.8% over the prior year period as a result of increases in florist membership, product and service offerings and pricing initiatives. Gross margin percentage decreased 50 basis points to 56.7% during the three months ended September 30, 2007, primarily as a result of sales mix, impacted by increased revenue related to a growing volume of orders sent between florists which bear lower margins, but support membership growth.

The Gourmet Food & Gift Basket category gross profit for the three months ended September 30, 2007 increased by 11.3% over the prior year period as a result of the aforementioned increased revenue as well as an improved gross margin percentage. The gross margin percentage increased by 260 basis points to 40.9% during the three months ended September 30, 2007, driven primarily by reduced manufacturing costs and improved product sourcing, as well as sales mix.

The Home & Children's Gift category gross profit for the three months ended September 30, 2007 decreased by 1.3% over the prior year period as a result of the lower gross margin percentage, which declined 30 basis points to 41.3%, due to sales mix.

During the remainder of fiscal 2008, the Company expects that its gross margin percentage will improve, although varying by quarter due to seasonal changes in product mix, primarily through: (i) growth of its higher margin business categories including Gourmet Food and Gift Baskets and BloomNet Wire Service,
(ii) improved product sourcing, new product development and process improvement initiatives implemented during the second half of fiscal 2007, and (iii) the continued improved performance of the Consumer Floral category.

Marketing and Sales Expense

                                                Three Months Ended
                                   ---------------------------------------------
                                   September 30,      October 1,
                                      2007               2006         % Change
                                  ------------------ ---------------  ----------
                                                   (In thousands)

        Marketing and sales            $42,779             $42,370        1.0%
        Percentage of net revenues        29.3%               30.9%

During the three months ended September 30, 2007, marketing and sales expenses decreased from 30.9% of net revenues to 29.3% of net revenues, reflecting improved operating leverage from a number of cost-saving initiatives, such as catalog printing and e-mail pricing improvements, as well as the impact of the growth of the Company's BloomNet category. Marketing and sales expense increased slightly over the prior year period, by 1.0%, as a result of incremental variable costs to accommodate higher sales volumes. During the three months ended September 30, 2007, the Company added approximately 506,000 new e-commerce customers. As a result of the Company's effective customer retention efforts, approximately 822,000 existing customers placed e-commerce orders during the three months ended September 30, 2007, representing an increase of 3.1% over the same period of the prior year. Of the 1,328,000 total customers who placed e-commerce orders during the three months ended September 30, 2007, approximately 61.9% were repeat customers, compared to 59.3% during the prior year, reflecting the Company's ongoing focus on deepening the relationship with its existing customers as their trusted source for gifts and services for all of their celebratory occasions.

During fiscal 2008, the Company is focused on continuing to improve its operating expense ratio through a number of cost saving initiatives, including catalog printing and e-mail pricing improvements, as well as a review of the type, quantity and effectiveness of its marketing programs. In addition to the improved operating results expected now that the Company has completed the investment phase of its BloomNet florist business, the Company expects that marketing and sales expense, as a percentage of revenue, will continue to decrease in comparison to the prior year.

15

Technology and Development Expense

                                                Three Months Ended
                                   ---------------------------------------------
                                    September 30,    October 1,
                                       2007            2006         % Change
                                   -------------- --------------- --------------
                                                   (In thousands)

        Technology and development      $5,235          $5,161           1.4%
        Percentage of net revenues         3.6%            3.8%

During the three months ended September 30, 2007, technology and development expense decreased to 3.6% of net revenue, reflecting improved operating leverage, but increased over the prior year period by 1.4% as a result of increased cost of hosting, maintenance and license agreements required to support the Company's technology platform. During the three months ended September 30, 2007, the Company expended $8.4 million on technology and development, of which $3.2 million has been capitalized.

While the Company believes that continued investment in technology and development is critical to attaining its strategic objectives, the Company expects that its spending for the remainder of fiscal 2008 will remain consistent as a percentage of net revenues in comparison to the prior year.

General and Administrative Expense

                                                Three Months Ended
                                   ---------------------------------------------
                                    September 30,    October 1,
                                       2007            2006          % Change
                                   -------------- --------------- --------------
                                                  (In thousands)

        General and administrative     $15,218          $13,343       14.1%
        Percentage of net revenues        10.4%             9.7%

General and administrative expense increased 14.1% during the three months ended September 30, 2007, and by 70 basis points of net revenues in comparison to the prior year period, primarily as a result of increased professional fees and corporate initiatives. The benefit of these increased costs are reflected in the improvements in the Company's gross profit margin and marketing and selling expense ratios, in comparison to the same period of the prior year.

The Company believes that its current general and administrative infrastructure is sufficient to support existing requirements and drive operating leverage, and as a result the Company expects that its general and administrative expenses as a percentage of net revenue during the remainder of fiscal 2008 will be consistent with the prior year period.

Depreciation and Amortization Expense

                                                   Three Months Ended
                                      ------------------------------------------
                                       September 30,   October 1,
                                           2007           2006         % Change
                                      -------------- --------------- -----------
                                                  (In thousands)

       Depreciation and amortization     $4,870         $4,744          2.7%
       Percentage of net revenues           3.3%           3.5%

Depreciation and amortization expense, as a percentage of net revenue, decreased by 20 basis points in comparison to the prior year period, as a result of the Company's ability to leverage its existing technology infrastructure. Depreciation and amortization expense increased 2.7% during the three months ended September 30, 2007, as a result of the completion of technology projects designed to provide improved order/warehouse management functionality across the enterprise.

The Company believes that continued investment in its infrastructure, primarily in the areas of technology and development, including the improvement of its technology platforms are critical to attaining its strategic objectives. As a result of these improvements, the Company expects that depreciation and amortization for the remainder of fiscal 2008 will remain consistent as a percentage of net revenues in comparison to the prior year.

16

Other Income (Expense)

                                                Three Months Ended
                                      ------------------------------------------
                                       September 30,   October 1,
                                           2007           2006        % Change
                                      -------------- -------------- ------------
                                                  (In thousands)

        Interest income                    $178           $337        (47.2%)
        Interest expense                 (1,545)        (1,828)        15.5%
        Other                                18             11         63.6%
                                      -------------- --------------
                                        ($1,349)       ($1,480)         8.9%
                                      ============== ==============

Other income (expense) consists primarily of interest income earned on the Company's investments and available cash balances, offset by interest expense, primarily attributable to the Company's long-term debt, and revolving line of credit. In order to finance the acquisition of Fannie May Confections Brands, on May 1, 2006, the Company entered into a $135.0 million secured credit facility with JPMorgan Chase Bank, N.A., as administrative agent, and a group of lenders (the "2006 Credit Facility"). The 2006 Credit Facility, as amended on October 23, 2007, includes an $85.0 million term loan and a $75.0 million revolving facility, which bear interest at LIBOR plus 0.625% to 1.125%, with pricing based upon the Company's leverage ratio. At closing, the Company borrowed $85.0 million of the term facility to acquire all of the outstanding capital stock of Fannie May Confections Brands, Inc. As of September 30, 2007, the outstanding balances on the term loan and revolving credit line under the Company's 2006 Credit Facility was $74.4 million and $40.0 million, respectively. The outstanding balance on the Company's credit line was used to fund working capital needs in preparation for the upcoming holiday season.

The increase in other income (expense) during the three months ended September 30, 2007, in comparison to the prior year period was primarily the result of lower interest expense on the Company's 2006 Credit Facility due to a reduced outstanding balance on the Company's term loan as a result of the scheduled repayments, and a reduction in rates, offset in part by lower interest income, resulting from a decrease in average cash balances and rates.

Income Taxes

On July 2, 2007, the Company adopted Financial Accounting Standards Board Interpretation No. 48, "Accounting for Uncertainty in Income Taxes - an interpretation of FASB Statement No. 109" (FIN 48). FIN 48 prescribes a "more-likely-than-not" threshold for the recognition and derecognition of tax positions, providing guidance on the accounting for interest and penalties relating to tax positions and requires that the cumulative effect of applying the provisions of FIN 48 shall be reported as an adjustment to the opening balance sheet of retained earnings or other appropriate components of equity or net assets in the statement of financial position. The Company did not have any significant unrecognized tax benefits and there was no material effect on our financial condition or results of operations as a result of implementing FIN 48. See Note 7, "Income Taxes," for additional information relating to the Company's implementation of FIN 48.

During the three months ended September 30, 2007 and October 1, 2006, the Company recorded an income tax benefit of $3.8 million and $4.9 million, respectively. The Company's effective tax rate for the three months ended September 30, 2007 and October 1, 2006 was 39.5% and 39.6%, respectively. The Company's effective tax rate for the three months ended September 30, 2007 and October 1, 2006 differed from the U.S. federal statutory rate of 35% primarily due to state income taxes, partially offset by various tax credits.

Liquidity and Capital Resources

At September 30, 2007, the Company had working capital of $45.7 million, including cash and equivalents of $3.8 million, compared to working capital of $51.4 million, including cash and equivalents of $16.1 million, at July 1, 2007.

Net cash used in operating activities of $42.0 million for the three months ended October 1, 2006 was primarily attributable to the Company's net loss and seasonal changes in working capital, including increases in inventory, receivables and prepaids, consisting primarily of prepaid catalog production costs, as well as lower accounts payable and accrued expenses due to payments related to the Company's fiscal 2007 performance-based bonuses.

Net cash used in investing activities of $8.7 million for the three months ended September 30, 2007 was primarily attributable to capital expenditures related to the Company's technology and distribution infrastructure and to the payment of a $4.4 million "earn-out" incentive, for financial targets achieved during fiscal 2007, related to the acquisition of Fannie May Confections Brands, Inc.

Net cash provided by financing activities of $38.4 million for the three months ended September 30, 2007 was primarily from bank borrowings used to fund

17

seasonal operating losses and working capital requirements, net of the repayment of bank borrowings on outstanding debt and long-term capital lease obligations.

On May 1, 2006, the Company entered into a $135.0 million secured credit facility with JPMorgan Chase Bank, N.A., as administrative agent, and a group of lenders (the "2006 Credit Facility"). The 2006 Credit Facility, as amended on October 23, 2007, includes an $85.0 million term loan and a $75.0 million revolving credit facility, which bear interest at LIBOR plus 0.625% to 1.125%, with pricing based upon the Company's leverage ratio. At closing, the Company borrowed $85.0 million of the term facility to acquire all of the outstanding capital stock of Fannie May Confections Brands, Inc. The Company is required to pay the outstanding term loan in quarterly installments, with the final installment payment due on May 1, 2012. The 2006 Credit Facility contains various conditions to borrowing, and affirmative and negative financial covenants.

The Company has historically utilized cash generated from operations to meet its cash requirements, including all operating, investing and debt repayment activities. However, due to the Company's continued expansion into non-floral products, including the acquisition of Fannie May Confections Brands, as of September 30, 2007, the Company had borrowed $40.0 million against its line of credit to fund working capital requirements, which have increased during this time period as a result of increased inventory and pre-holiday manufacturing requirements. The Company expects to increase its level of borrowing during its fiscal second quarter, but also expects that all such amounts will be repaid prior to the end of the quarter.

On May 12, 2005, the Company's Board of Directors increased the Company's authorization to repurchase the Company's Class A common stock up to $20 million, from the previous authorized limit of $10 million. Any such purchases could be made from time to time in the open market and through privately negotiated transactions, subject to general market conditions. The repurchase program will be financed utilizing available cash. As of September 30, 2007, the Company had repurchased 1,538,286 shares of common stock for $11.3 million, excluding the December 28, 2006 repurchase of 3,010,740 shares of common stock from an affiliate. The purchase price was $15,689,000, or $5.21 per share. The repurchase was approved by the disinterested members of the Company's Board of Directors and is in addition to the Company's existing stock repurchase authorization of $20.0 million, of which $8.7 million remains authorized but unused.

At September 30, 2007, the Company's contractual obligations consist of:

                                                                      Payments due by period
                                        -----------------------------------------------------------------------------------
                                                                           (in thousands)
                                                          Less than 1        1 - 3           3 - 5           More than 5
                                             Total               year        years           years                years
                                        -----------    ---------------    ------------   -------------     ----------------

Long-term debt, including interest          128,934          55,390            32,861          40,683                     -
Capital lease obligations                        89              35                25              25                     4
Operating lease obligations                  65 947           8,182            16,436          13,182                28,147
Sublease obligations                          5,656           1,755             2,720             927                   254
Purchase commitments (*)                     34,305          34,305                 -               -                     -
                                        -----------    ---------------    ------------   -------------     ----------------
     Total                                  234,931          99,667            52,042          54,817                28,405
                                        ===========    ===============    ============   =============     ================

(*) Purchase commitments consist primarily of inventory, equipment purchase orders and online marketing agreements made in the ordinary course of business.

Critical Accounting Policies and Estimates

The Company's discussion and analysis of its financial position and results of operations are based upon the consolidated financial statements of 1-800-FLOWERS.COM, Inc., which have been prepared in accordance with U.S. generally accepted accounting principles. The preparation of these financial statements requires management to make estimates and assumptions that affect the reported amount of assets, liabilities, revenue and expenses, and related disclosure of contingent assets and liabilities. On an ongoing basis, management evaluates its estimates, including those related to revenue recognition, inventory and long-lived assets, including goodwill and other intangible assets related to acquisitions. Management bases its estimates and judgments on historical experience and on various other factors that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Actual results may differ from these estimates under different assumptions or conditions. Management believes the following critical accounting policies, among others, affect its more significant judgments and estimates used in preparation of its consolidated financial statements.

18

Revenue Recognition

Net revenues are generated by E-commerce operations from the Company's online and telephonic sales channels as well as other operations (retail/fulfillment) and primarily consist of the selling price of merchandise, service or outbound shipping charges, less discounts, returns and credits. Net revenues are recognized upon product shipment. Shipping terms are FOB shipping point. Net revenues generated by the Company's BloomNet Wire Service operations include membership fees as well as other product and service offerings to florists. Membership fees are recognized monthly in the period earned, and product sales are recognized upon shipment with shipping terms of FOB shipping point.

Accounts Receivable

The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers or franchisees to make required payments. If the financial condition of the Company's customers or franchisees were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required.

Inventory

The Company states inventory at the lower of cost or market. In assessing the realization of inventories, we are required to make judgments as to future demand requirements and compare that with inventory levels. It is possible that changes in consumer demand could cause a reduction in the net realizable value of inventory.

Goodwill and Other Intangible Assets

Goodwill represents the excess of the purchase price over the fair value of the net assets acquired and is evaluated annually for impairment. The cost of intangible assets with determinable lives is amortized to reflect the pattern of economic benefits consumed, on a straight-line basis, over the estimated periods benefited, ranging from 3 to 16 years.

The Company performs an annual impairment test as of the first day of its fiscal fourth quarter, or earlier if indicators of potential impairment exist, to evaluate goodwill. Goodwill is considered impaired if the carrying amount of the reporting unit exceeds its estimated fair value. In assessing the recoverability of goodwill, the Company reviews both quantitative as well as qualitative factors to support its assumptions with regard to fair value. Judgment regarding the existence of impairment indicators is based on market conditions and operational performance of the Company. Future events could cause the Company to conclude that impairment indicators exist and that goodwill and other intangible assets associated with our acquired businesses is impaired.

Capitalized Software

The carrying value of capitalized software, both purchased and internally developed, is periodically reviewed for potential impairment indicators. Future events could cause the Company to conclude that impairment indicators exist and that capitalized software is impaired.

Stock-based Compensation

SFAS No. 123R requires the measurement of stock-based compensation expense based on the fair value of the award on the date of grant. The Company determines the fair value of stock options issued by using the Black-Scholes option-pricing model. The Black-Scholes option-pricing model considers a range of assumptions related to volatility, dividend yield, risk-free interest rate and employee exercise behavior. Expected volatilities are based on historical volatility of the Company's stock price. The dividend yield is based on historical experience and future expectations. The risk-free interest rate is derived from the US Treasury yield curve in effect at the time of grant. The Black-Scholes model also incorporates expected forfeiture rates, based on historical behavior. Determining these assumptions are subjective and complex, and therefore, a change in the assumptions utilized could impact the calculation of the fair value of the Company's stock options.

19

Income Taxes

The Company has established deferred income tax assets and liabilities for temporary differences between the financial reporting bases and the income tax bases of its assets and liabilities at enacted tax rates expected to be in effect when such assets or liabilities are realized or settled. The Company has recognized as a deferred tax asset the tax benefits associated with losses related to operations, which are expected to result in a future tax benefit. Realization of this deferred tax asset assumes that we will be able to generate sufficient future taxable income so that these assets will be realized. The factors that we consider in assessing the likelihood of realization include the forecast of future taxable income and available tax planning strategies that could be implemented to realize the deferred tax assets.

Recent Accounting Pronouncements

On July 2, 2007, the Company adopted Financial Accounting Standards Board Interpretation No. 48, "Accounting for Uncertainty in Income Taxes - an interpretation of FASB Statement No. 109" (FIN 48). FIN 48 prescribes a "more-likely-than-not" threshold for the recognition and derecognition of tax positions, providing guidance on the accounting for interest and penalties relating to tax positions and requires that the cumulative effect of applying the provisions of FIN 48 shall be reported as an adjustment to the opening balance sheet of retained earnings or other appropriate components of equity or net assets in the statement of financial position. The Company did not have any significant unrecognized tax benefits and there was no material effect on our financial condition or results of operations as a result of implementing FIN 48.

In September 2006, the FASB issued SFAS No. 157, "Fair Value Measurements". This Statement defines fair value, establishes a framework for measuring fair value and expands disclosure about fair value measurements, and is effective for financial statements issued for fiscal years beginning after November 15, 2007, and interim periods within those fiscal years. The Company is currently evaluating the effect that the adoption of this Statement will have on its consolidated results of operations and financial condition.

Forward Looking Information and Factors that May Affect Future Results

Our disclosure and analysis in this report contain forward-looking information about the Company's financial results and estimates, business prospects that involve substantial risks and uncertainties. From time to time, we also may provide oral or written forward-looking statements in other materials we release to the public. Forward-looking statements give our current expectations or forecasts of future events. You can identify these statements by the fact that they do not relate strictly to historic or current facts. They use words such as "will," "anticipate," "estimate," "expect," "project," "intend," "plan," "believe," "target," "forecast" and other words and terms of similar meaning in connection with any discussion of future operating or financial performance. In particular, these include statements relating to future actions, future performance, new products and product categories, the outcome of contingencies, such as legal proceedings, and financial results. Among the factors that could cause actual results to differ materially are the following:

o the Company's ability:
o to achieve revenue and profitability;
o to reduce costs and enhance its profit margins;
o to manage the increased seasonality of its business;
o to effectively integrate and grow acquired companies;
o to cost effectively acquire and retain customers;
o to compete against existing and new competitors;
o to manage expenses associated with sales and marketing and necessary general and administrative and technology investments;
o to cost efficiently manage inventories;
o to leverage its operating infrastructure;
o general consumer sentiment and economic conditions that may affect levels of discretionary customer purchases of the Company's products; and
o competition from existing and potential new competitors.

We cannot guarantee that any forward-looking statement will be realized, although we believe we have been prudent in our plans and assumptions. Achievement of future results is subject to risks, uncertainties and inaccurate assumptions. Should known or unknown risks or uncertainties materialize, or should underlying assumptions prove inaccurate, actual results could vary materially from past results and those anticipated, estimated or projected. Investors should bear this in mind as they consider forward-looking statements.

20

We undertake no obligation to publicly update forward-looking statements, whether as a result of new information, future events or otherwise. You are advised, however, to consult any further disclosures we make on related subjects in our Forms 10-Q, 8-K and 10-K reports to the Securities and Exchange Commission. Our Annual Report on Form 10-K filing for the fiscal year ended July 1, 2007 listed various important factors that could cause actual results to differ materially from expected and historic results. We note these factors for investors as permitted by the Private Securities Litigation Reform Act of 1995. Readers can find them in Part I, Item 1A, of that filing under the heading "Cautionary Statements Under the Private Securities Litigation Reform Act of 1995". We incorporate that section of that Form 10-K in this filing and investors should refer to it. You should understand that it is not possible to predict or identify all such factors. Consequently, you should not consider any such list to be a complete set of all potential risks or uncertainties.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

The Company's earnings and cash flows are subject to fluctuations due to changes in interest rates primarily from its investment of available cash balances in money market funds. While the Company currently does not use interest rate derivative instruments to manage exposure to interest rate changes, in order to finance the acquisition of Fannie May Confections, on May 1, 2006, the Company entered into a secured credit facility. The credit facility, as amended on October 23, 2007, includes an $85.0 million term loan and a $75.0 million revolving facility, which bear interest at LIBOR plus 0.625% to 1.125%, with pricing based upon the Company's leverage ratio.

ITEM 4. CONTROLS AND PROCEDURES

Under the supervision and with the participation of our management, including the Chief Executive Officer and Chief Financial Officer, we have evaluated the effectiveness of the design and operation of our disclosure controls and procedures pursuant to Exchange Act Rules 13a-15(e) and 15d-15(e) as of the end of the period covered by this report. Based on that evaluation, the Chief Executive Officer and Chief Financial Officer have concluded that, as of the end of the period covered by this report, these disclosure controls and procedures are effective in alerting them in a timely manner to material information required to be disclosed in the Company's periodic reports filed with the SEC.

There were no changes in our internal control over financial reporting (as such term is defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) during the three months ended September 30, 2007 that have materially affected, or are reasonably likely to materially affect, our internal controls over financial reporting.

21

PART II. - OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

From time to time, the Company is subject to legal proceedings and claims arising in the ordinary course of business. The Company is not aware of any such legal proceedings or claims that it believes will have, individually or in the aggregate, a material adverse effect on its business, consolidated financial position, results of operations or liquidity.

ITEM 1A. RISK FACTORS.

There have been no material changes from the risk factors disclosed in Part 1, Item 1, of the Company's Annual Report on Form 10-K for the fiscal year ended July 1, 2007.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

The following table sets forth, for the months indicated, the Company's purchase of common stock during the three months of fiscal 2008 which includes the period July 2, 2007 through September 30, 2007.

                                                                         Total Number of        Dollar Value of
                                                                         Shares Purchased as    Shares that May Yet
                                                                         Part of Publicly       Be Purchased Under
                             Total Number of          Average Price      Announced Plans or     the Plans or
Period                       Shares Purchased        Paid Per Share      Programs               Programs
--------------------------------------------------------------------------------------------------------------------
                                        (in thousands, except average price paid per share)

     7/2/07-7/29/07                       -                  $-                 -                  $8,711
    7/30/07-8/26/07                       -                  $-                 -                  $8,711
    8/27/07-9/30/07                     3.6              $11.55               3.6                  $8,669

                              ---------------   ----------------   ----------------
Total                                   3.6              $11.55               3.6
                              ===============   ================   ================

On May 12, 2005, the Company's Board of Directors increased the Company's authorization to repurchase the Company's Class A common stock up to $20 million, from the previous authorized limit of $10 million. Any such purchases could be made from time to time in the open market and through privately negotiated transactions, subject to general market conditions. The repurchase program will be financed utilizing available cash.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

Not applicable.

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

Not applicable.

ITEM 5. OTHER INFORMATION

None.

ITEM 6. EXHIBITS

10.1 Revolving Credit Commitment Increase Dated October 23, 2007.

10.2 Offer letter dated November 25, 2003 between Monica L. Woo and the Company.

10.3 Offer letter dated February 9, 2005 between the Company and Timothy J. Hopkins.

10.4 Offer letter dated February 21, 2007 between the Company and Stephen Bozzo.

31.1 Certifications pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

32.1 Certifications pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

22

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

1-800-FLOWERS.COM, Inc.
(Registrant)

Date: November 8, 2007                       /s/ James F. McCann
---------------------------                  -----------------------------------
                                             James F. McCann
                                             Chief Executive Officer
                                             Chairman of the Board of Directors
                                             (Principal Executive Officer)




Date: November 8, 2007                       /s/ William E. Shea
---------------------------                  -----------------------------------
                                             William E. Shea
                                             Senior Vice President Finance and
                                             Administration (Principal Financial
                                             and Accounting Officer)

23


Exhibit 10.3

February 9, 2005

Mr. Timothy J. Hopkins
15409 NE 153rd Street
Woodinville, WA 98072

Dear Tim:

It is my pleasure to extend an offer of employment to you for the position of President of our Specialty Brands Division, reporting to the President of 1-800-Flowers.Com, Inc. (the "Company"). I believe and expect you will make a significant contribution to the Company and its ongoing success.

Please note that in view of the position you will be holding with the Company, your employment and the terms thereof are subject to the prior approval of the Compensation Committee of the Board of Directors.

Our offer is as follows:

Title:            President of Specialty Brands

Duties:           You   will  perform  faithfully   and  diligently  the  duties
                  customarily performed by persons in the position for which you
                  are employed and such other duties as from time to time may be
                  prescribed  by the  Company's  Chief  Executive  Officer,  its
                  President, or the Board of Directors.

                  You  shall devote  your full  business time and efforts to the
                  rendition   of  services   and   performance  of   all  duties
                  contemplated   hereunder.  You   shall  at  all  times  be  in
                  compliance with, and ensure  that the Company is in compliance
                  with, any  and all  laws, rules and  regulations applicable to
                  the Company or its business.

Salary:           $13,461.00 biweekly.      ($350,000.00 annualized).

                  Once eligible, your  base salary will be reviewed on an annual
                  basis to  ascertain what merit increase, if any, will be given
                  based upon  your  performance and that of  the Company for the
                  prior fiscal  year.  As  you  are  starting with  us more than
                  halfway  through  the current  fiscal  year (FY'05)  then your
                  first review  will be  following the  end of fiscal year 2006,
                  which year ends on or about June 30, 2006.

Benefits:         You  will be  eligible to participate  in all  Company benefit
                  programs  subject  to   the  terms  of  each   plan.  You  may
                  participate in  Company medical,  dental, life insurance,  and
                  short  term and long term disability  commencing on  the first
                  day of employment. You will be eligible to  participate in the

Company 401(k) plan after twelve (12) months of service. You will be eligible for three (3) weeks vacation accruing pursuant to the Company's policy.

Bonus:            You will be eligible  to participate in  our Company's Sharing
                  Success  Program  with an annual  target bonus  of 50% of your
                  base compensation, of which 40% will be the cash component and
                  the remaining 10% paid  through restricted stock.  The plan is
                  performance  based  and  requires satisfactory  attainment  of
                  established  corporate and  your Division  performance  goals.
                  These goals will be set by  the President  of the  Company and
                  your bonus  will be tied 75%  to your  Division goals  and the
                  remaining 25% tied to the Company's performance. Our plan year
                  coincides with  our fiscal year; therefore, it begins on about
                  July  1  and ends  on  about  June 30.  Any  earned  bonus  is
                  generally paid out in approximately mid-September.

                  Your  first  year  of  eligibility for  participation  in  the
                  Company's Sharing Success Program will be for fiscal year '06.
                  The  vesting on  any restricted  stock will be subject  to the
                  direction   of  the  Compensation  Committee.  Currently,  the
                  Sharing  Success  Program  provides that  any restricted stock
                  paid as part of the bonus compensation shall vest on the first
                  anniversary  of  the  grant date  with  an additional one year
                  "holding period" ("restriction") before any of such restricted
                  stock  can be  sold. Of course, to  be eligible for  any bonus
                  compensation  you must be employed by the Company  at the time
                  the compensation is paid.

                  For  the balance of this  current fiscal year '05, you will be
                  guaranteed  a  bonus  equal to  40% of your base compensation,
                  prorated  from  the  first  day  of  your employment  with the
                  Company until the end of the fiscal year.

Stock Options:    You will be  recommended  to the Compensation Committee of the
                  Board of Directors for inclusion in the  Company's  2003 Long
                  Term Incentive  and Share Award Plan (the  "Plan"). Subject to
                  the Committee's approval, your initial option award will be an
                  option to purchase 200,000 (Two hundred thousand)shares of the
                  Company's  Class A Common  Stock,  subject to the terms of the
                  Plan and the Stock Option  Agreement. These stock options will
                  vest  commencing  with 40% on  the second  anniversary  of the
                  grant,  then 20% for each subsequent  year you remain employed
                  by the Company  up to the fifth anniversary of the grant, when
                  they will be 100%  vested. The grant date  shall be your first
                  date of employment  with the Company.  The  exercise  price of
                  your initial award shall be the closing price of the Company's
                  Class  A  Common Stock  on the  day your employment commences.
                  Future  stock  options  awards  are  at the  discretion of the
                  Compensation Committee.

Restricted
Stock:            In addition, you will be  eligible to receive a one-time grant
                  of 12,500  shares of  restricted stock. These shares will vest
                  on a  four (4) year cliff-vesting  schedule meaning  that none
                  will vest until  the 4th anniversary of  your employment start
                  date when all will vest assuming you are still employed by the
                  Company at that time.

Relocation:       See the attached Relocation Agreement for specifics.

We are committed to maintaining a competitive position in the employment marketplace. However, it is agreed that neither this offer of employment, its acceptance, nor the maintenance of personnel policies, procedures and benefits creates a contract of employment or a guarantee of any length of employment or specific benefits. Your employment with the Company is "at-will", meaning that you retain the option, as does the Company, to end your employment at any time, for any reason or for no reason. In addition, this offer of employment is contingent upon the completion of satisfactory reference and background checks.

If, however, you are terminated during your employment for death, disability (unable to perform your duties on a full time basis for two or more consecutive months or an aggregate of four months in any six month period), resignation, or Cause, then you will be entitled to base salary through the date of termination and any other amounts earned, accrued, due and owing, but not yet paid as of the date of your death or termination of employment. In the event that you resign your position with the Company within the first 12 months of employment then you shall reimburse the Company for all expenses paid for your relocation as further set forth on the attachment hereto regarding relocation.

In the event that you are terminated without Cause (other than resignation, death, or disability), or terminated at your own initiative due to a Constructive Termination Without Cause, or terminated without Cause after the occurrence of a Change of Control, then you shall be entitled to:

(a) an amount equal to your base salary through the date of termination,
(b) any amounts, earned, accrued, due and owing, but not yet paid as of the date of termination ,
(c) a severance package equal to:

2

(i) your then base compensation for a period of12 months following termination of your employment with the Company or until you find new employment, whichever event first occurs. This compensation shall be paid out on a bi-weekly basis. You agree to actively seek new employment in the event of termination from the Company; and

(ii) the ability to exercise any options for the allowable period of time set forth in the Plan that fully vested prior to your termination of employment, except that in no event can the vested options be exercised past the life of the option grant (for example, the options granted under this letter have a life of 10 years from date of the grant and that date cannot be extended). The ability to sell any restricted shares that were vested prior to your termination of employment and provided any additional restriction period has expired.

(d) such other benefits, if any, as are payable to, or for your benefit, as of the date of your termination in accordance with the applicable plans and programs of the Company.

For the purposes of the letter, "Cause" is defined as: (a) you fail to substantially perform the duties and responsibilities of your position as President of Specialty Brands or to comply in all material respects with the material policies or directives of the Company, which failure continues unremedied for a period of fourteen (14) days after your receipt of written notice from the Company, specifying the nature of the failure; (b) you engage in any conduct which is unethical, illegal, involves misappropriation of trade secrets, fraud, embezzlement, dishonesty, disloyalty, breach of a fiduciary duty or which otherwise brings notoriety to the Company or which has an adverse affect on the name or public image or reputation of the Company; (c) you engage in conduct that is in bad faith and/or injurious to the Company as determined in good faith by the Company; (d) you willfully fail to implement or follow a reasonable and lawful policy or directive of the Company ; (e) you (i) are declared of unsound mind by an order of court, (ii) are convicted of or plead guilty or nolo contendere to a crime, or (iii) fraudulently or intentionally commit an act which is detrimental to the Company; or (f) your breach of any material provisions of this letter or any other agreement you may have with the Company, including, without limitation, any agreement referred to herein.

For purposes of this letter, "Constructive Termination Without Cause" shall mean a termination of your employment at your own initiative following the occurrence, without your prior written consent, of any of the following events:

(i) any action by the Company which results in a material change and diminution in your authority and duties as the President of Specialty Brands of the Company and which is not cured by the Company within 30 days following its receipt of written notice from you specifying in detail the reasons why you believe there has been a material diminution in your authority and duties as the President of Specialty Brands of the Company.

(ii) failure by the Company to make any undisputed payments due you, provided they have not timely paid any such payments due you within 7 business days after receipt from you of a written notice specifying the payment then allegedly due and owing; or

(iii) change in the location of the Company's headquarters to a new venue outside of the greater New York metropolitan area and which would require a complete geographical relocation on your part.

For purposes of this letter, a "Change of Control" means (i) a merger, consolidation or reorganization approved by the Company's shareholders, unless securities representing 50% or more of the total combined voting power of the voting securities of the successor corporation are thereafter owned, directly or indirectly, by the McCann Family (Jim McCann, Chris McCann, and their respective families and affiliates) or (ii) an acquisition by an unaffiliated third party of more that 50% of the votes attributable to all the voting securities of the Company's voting securities (currently Class A and Class B common stock); provided any such event results in a material change and diminution in your authority and duties as the President of Specialty Brands of the Company and which change and diminution are not cured within thirty (30) days after the Company's receipt of a written notice from you detailing the alleged change and diminution. To exercise your rights to terminate under "Constructive Termination Without Cause" or "Change of Control", you must exercise your right to terminate your employment within thirty (30) days after the event complained of occurred or you have waived your right to do so.

3

For purposes of this letter, "affiliates" means any person or entity who or which is, directly or indirectly, in control of, controlled by, or under common control with one of the McCann Family.

In order to be in compliance with the Immigration and Reform Control Act of 1986, we require that you provide proof of employment eligibility and identity on your first day. Please bring with you two forms of current identification, one of which must contain a photograph. As a condition of your employment, you will also be required to sign a Confidentiality and Non-Compete Agreement and Critical Days Notice on or before your first day of employment. Your execution and abidance by the terms of the Confidentiality and Non-Compete Agreement and the Critical Days Notice are a material condition of your employment.

The terms of this letter and all the rights and obligations of the parties hereto shall be governed by the laws of the State of New York. Any suit, action, or proceeding relating to this letter or your employment with the Company, including the termination of same, shall be exclusively brought, and you hereby irrevocably submit to the jurisdiction of, the Supreme Court of the State of New York, County of Nassau and the United District Court, in and for the Eastern District of New York.

You hereby represent to the Company that you have no agreements or understandings, whether in writing or oral, which would, in any way, be violated by, or prevent you from taking, employment with the Company and performing the services contemplated hereunder. You further represent that you are not a party to any Confidentiality Agreement, Non-Compete Agreement, Non-Solicitation Agreement, or similar agreement. You have been represented by legal counsel, or have been afforded the opportunity to do so, with reference to the negotiation and execution of this letter and also the Confidentiality and Non-Compete Agreement referred to above.

Tim, we are very excited about having someone with your background and experience joining our team. Please report to Human Resources on the 4th floor at 9:00am on your first day of employment with the Company. Your anticipated start date will be on or before March 15, 2005.

Please acknowledge your agreement to these terms of employment by signing below and returning the original to me along with the signed Confidentiality Agreement and Non-Compete and Critical Day's Notice. This offer, if not so accepted within this period will expire five (5) days from the date of the letter.

This letter can be executed in counterparts, including facsimile counterparts.

If you have any questions or need additional information feel free to contact me at (516) 237-6112.

Sincerely,

/s/ Christopher G. McCann
-------------------------
Christopher G. McCann

I hereby agree to the terms of this letter                Confirmed Start Date:



/s/ Timothy J. Hopkins                                    3/15/2005
----------------------                                    ---------------------
Timothy J. Hopkins

* In NY office, earlier date if planned for visit to Chicago is confirmed


ATTACHMENT TO OFFER LETTER - RELOCATION AGREEMENT

February 9, 2005

Timothy Hopkins
15409 NE 153rd Street
Woodinville, WA 98072

This is to specify the relocation provisions being offered to you as part of your offer of employment with 1-800-flowers.com as President of Specialty Brands. Please read the important notes below.

Customary Closing Costs - This provision will cover reasonable and actual customary closing costs related to the sale of your current out-of-state residence and purchase of a new home in New York. For purposes of this Agreement "closing costs" shall mean reasonable legal fees, customary title company charges, and a real estate commission on the sale of your current residence, not to exceed five percent of the purchase price. However, we will not cover any other costs including, without limitation, taxes, fees related to a mortgage or homeowner insurance premiums.

Physical Move - The Company will provide you with the services of a professional moving company. They will handle the reasonable and customary packing, ground transportation, and unpacking of your personal belongings.

Storage - The Company will assume the expense of storing your personal belongings for up to ninety (90) days.

Movement of Personal Auto(s) - The Company will make arrangements through a professional relocation company to have up to three (3) of your personal vehicles shipped via ground transportation from your home state to a location of your choice in New York.

Relocation Allowance - You shall submit relocation-related expenses for up to $1,000 in reimbursement for items such as car registration, utility hook-ups, etc. In addition, the Company will pay up to $15,000 towards any Mansion Tax that may be due as a result of a new home in New York, provided said closing occurs within one (1) year of your employment start date and you, of course, are still employed by the Company at the time of such closing.

Airline Travel - The Company will pay the cost of reasonable and actual airline travel expense to commence your employment with 1-800-flowers.com and return to Washington for your home closing. In addition, the Company will pay for up to 3 round trips for your wife and children for house hunting in New York. You agree to give the Company as much prior notice as possible so as to lessen the cost of the plane tickets.

Temporary Living Allowance - The Company will pay for reasonable temporary living quarter's expense for up to six (6) months. This payment pertains to housing only.

Travel Home - The Company will pay all reasonable travel expenses related to any approved trips to visit your immediate family in Washington for a period of six
(6) months or until your family moves to New York; whichever event first occurs.


The Company shall pay the relocation expenses directly to the provider of the services and you shall direct the service providers to forward their bills directly to the Company. Any expenses for which you receive a 1099 from the Company shall be grossed up for income tax purposes.

IMPORTANT NOTE: In the event you decide to resign your employment with the Company during the first twelve (12) months of your tenure, then you shall be obligated to reimburse the Company for all of the above expenses, on or before your last day of employment.

Relocation Company: our contact is Jodi O'Donnell of Relocation Solutions at 631-261-1137.

Accepted By:                                               Confirmed Start Date:

/s/ Timothy J. Hopkins                                       3/15/2005
----------------------                                    ----------------------
Timothy Hopkins

* In NY office, earlier date if planned for visit to Chicago is confirmed



Exhibit 10.4

February 20, 2007

Stephen Bozzo
25 Robert Crescent
Stony Brook, NY 11790

Dear Stephen:

It is my pleasure to extend an offer of employment to you for the position of Chief Information Officer reporting to the President of the Company (the "Supervisor"). We trust you will make a significant contribution to 1-800-Flowers.com, Inc. (the "Company") and its ongoing success.

Our offer is as follows:

Title:    Chief Information Officer
-----
Duties:   You will perform  faithfully  and diligently  the  duties  customarily
------    performed  by  persons in  the  position  for which you  are  employed
          and such other duties as from time to time may be  prescribed  by your
          supervisor.  You shall devote your full  business  time and efforts to
          the rendition of services and  performance of all duties  contemplated
          hereunder.  You shall at all times be in compliance  with,  and ensure
          that the Company is in compliance  with,  any and all laws,  rules and
          regulations applicable to the Company or its business. Your employment
          is subject to the terms and conditions  contained in the  then-current
          Employee Handbook of the Company.

Salary:   $ 11,538.46 biweekly      ($300,000.00 annualized)
------

Bonus:    You will  be eligible  to participate in our Company's Sharing Success
-----     Program,  as  amended  from  time  to  time,  with  a  target bonus of
          50% of your  base  compensation.  The plan is  performance  based  and
          requires   satisfactory   attainment  of  both   corporate   financial
          performance and your individual performance measures,  which goals and
          measures shall be set by your Supervisor. Our plan year coincides with
          our fiscal year.  Fiscal year 2007 began July 3, 2006 and ends on July
          1,  2007.  To be  eligible  for a  prorated  bonus  your  first day of
          employment  with the  Company  must be no later  than April lst of the
          then current year.

          As  your first  date of employment will  be April 30, 2007, your first
          year of eligibility for participating in our Company's Sharing Success
          Program  will be fiscal  year  2008.  For the first  full year of your
          employment  (FY'08),  which  begins  July 2, 2007 and ends on June 29,
          2008 you will be  guaranteed  a  minimum  bonus of  $50,000  under the
          Sharing Success Program.

          Of  course, to  be eligible for  any  bonus compensation you  must  be
          employed by the Company at the time the compensation is actually paid.

          Long Term Incentive Plan:  You  will  be eligible  to  participate  in
          1800flowers.com  Long  Term  Incentive  Program  ("LTIP").   The  LTIP
          currently  consists  of  awards  of  Restricted  Stock   ("performance
          shares") which are earned based on the Company's actual three (3) year
          financial  performance  results vs.  pre-established  financial goals.
          Your first year of eligibility to participate in the LTIP is FY'08 and
          you are eligible for a long-term incentive opportunity of up to 90% of
          your base salary.  All shares once earned are fully vested. The actual
          LTIP is subject to the approval of the  Compensation  Committee of the
          Board of Directors on a yearly basis.

1 of 4

Benefits: You will be eligible to participate in all Company benefit programs -------- subject to the terms of each plan. You may participate in Company medical, dental, life insurance, and short term and long term disability beginning on the first day of employment. You will be eligible to participate in the Company 401k plan after one (1) month of service. You will be eligible to accrue three (3) weeks vacation.

Sign on Bonus:
Stock Options: You are eligible to participate in the Company's 2003 Long Term Incentive and Share Award Plan (the "Plan"). Your initial option award will be an option to purchase 75,000 (seventy five thousand) shares of the Company's Class "A" Common Stock, subject to the terms of the Plan and the Stock Option Agreement. Assuming your continued employment with the Company, these stock options will vest commencing with 40% on the second anniversary of the first day of your employment with the Company, then 20% for each subsequent year you remain employed by the Company up to the fifth anniversary of the first day of your employment with the Company, when they will be 100% vested. The grant date shall be the third business day following the date the Company's first releases to the financial community its quarterly financial results, which release date follows your first date of employment with the Company (the "grant date"). The exercise price of your initial award shall be the closing price of the Company's Class "A" Common Stock on the grant date. All stock option awards are at the discretion of the Compensation Committee.

Cash: You are eligible to obtain a one-time bonus of $50,000 to be paid $25,000 in June, 2007 and $25,000 in September, 2007. In the event you voluntarily resign your employment with the Company, or are terminated for Cause as defined in this letter, during the first 24 months of your tenure, you are obligated to reimburse the Company the $50,000, amortized monthly, on or before your last day of employment. For example, if you resigned in your eighteenth (18th) month of employment then you will be obligated to reimburse the Company $12,500.

Gold Rush Days: While considering employment with the Company, it is important to be aware of our Company culture regarding our Gold Rush Days that surround our busiest holidays. The holidays that are subject to Gold Rush Days are:
Christmas, Valentine's Day and Mother's Day. Our Gold Rush Days are a period of time whereby you will be required to work additional daily hours, which can also include being scheduled to work on a holiday and/or on a day that you are normally off.

At-Will Employment: We are committed to maintaining a competitive position in the employment marketplace. However, it is agreed that neither this offer of employment, its acceptance, nor the maintenance of personnel policies, procedures and benefits creates a contract of employment or a guarantee of any length of employment or specific benefits. Your employment with the Company is "at-will", meaning that you retain the option, as does the Company, to end your employment at any time, for any reason or for no reason.

If, however, you are terminated during your employment for death, disability (unable to perform your duties on a full time basis for two or more consecutive months or an aggregate of four months in any six month period), resignation, or Cause, then you will be entitled to base salary through the date of termination and any other amounts earned, accrued, due and owing, but not yet paid as of the date of your death or termination of employment.

In the event that you are terminated without Cause (other than resignation, death, or disability), within your first twelve (12) months of employment, then you shall be entitled to, subject to execution of the Company's then current Separation Agreement and General Release,:

(a) an amount equal to your base salary through the date of termination,
(b) any amounts, earned, accrued, due and owing, but not yet paid as of the date of termination,
(c) a severance package equal to:

(i) your then base compensation for a period of 6 months following termination of your employment with the Company or until you find new employment, whichever event first occurs. This compensation shall be paid out on a bi-weekly basis. You agree to actively seek new employment in the event of termination from the Company; and

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(ii) the ability to exercise any options for the allowable period of time set forth in the Plan that fully vested prior to your termination of employment, except that in no event can the vested options be exercised past the life of the option grant (for example, the options granted under this letter have a life of 10 years from date of the grant and that date cannot be extended). You have the ability to sell any restricted shares that were vested prior to your termination of employment provided any additional restriction period has expired; and

(d) such other benefits, if any, as are payable to, or for your benefit, as of the date of your termination in accordance with the applicable plans and programs of the Company.

For the purposes of the letter, "Cause" is defined as: (a) you fail to substantially perform the duties and responsibilities of your position as Chief Information Officer or to comply in all respects with the material policies or directives of the Company, which failure continues unremedied for a period of fourteen (14) days after your receipt of written notice from the Company, specifying the nature of the failure; (b) you engage in any conduct which is unethical, illegal, involves misappropriation of trade secrets, fraud, embezzlement, dishonesty, disloyalty, breach of a fiduciary duty or which otherwise brings notoriety to the Company or which has an adverse affect on the name or public image or reputation of the Company; (c) you engage in conduct that is in bad faith and/or injurious to the Company as determined in good faith by the Company; (d) you willfully fail to implement or follow a reasonable and lawful policy or directive of the Company ; (e) you (i) are declared of unsound mind by an order of court, (ii) are convicted of or plead guilty or nolo contendere to a crime, or (iii) fraudulently or intentionally commit an act which is detrimental to the Company; or (f) you breach of any material provisions of this letter or any other agreement you may have with the Company, including, without limitation, any agreement referred to herein.

Your employment and the terms of this letter and all the rights and obligations of the parties hereto shall be governed by the laws of the State of New York. Any suit, action, or proceeding relating to this letter or your employment with the Company, including the termination of same, shall be exclusively brought, and you hereby irrevocably submit to the exclusive jurisdiction of, the Supreme Court of the State of New York, County of Nassau and the United District Court, in and for the Eastern District of New York. ANY SUCH DISPUTE BROUGHT IN SUCH COURTS SHALL BE RESOLVED BY A JUDGE SITTING WITHOUT A JURY TO ENSURE RAPID ADJUDICATION OF ANY SUCH DISPUTE. THE PARTIES HERETO EXPRESSLY WAIVE THEIR RIGHT TO A JURY TRIAL.

Prior Agreements: You hereby represent to the Company that you have no agreements or understandings, whether in writing or oral, which would, in any way, be violated by, or prevent you from taking, employment with the Company and performing the services contemplated hereunder, including without limitation any Confidentiality Agreement, Non-Compete Agreement, Non-Solicitation Agreement, or other similar agreement.

Miscellaneous: In order to be in compliance with the Immigration and Reform Control Act of 1986, we require that you provide proof of employment eligibility and identity on your first day. Please bring with you one document from List A or one document from List B and one from List C, as listed on the attached Lists of Acceptable Documents Form. As a condition of your employment, you will also be required to sign and return to the Company prior to your first date of employment (i) our "Confidentiality and Non-compete Agreement" and "Insider Trading Notification" as requested by the Company.

Stephen, we are very excited about having someone with your background and experience joining our team. Please report to Human Resources on the 5th floor at 9:00AM on your first day of employment with the Company. The anticipated start date for this position is April 30, 2007.

Please acknowledge your agreement to these terms of employment by signing below and returning the original to us along with the signed "Confidentiality and Non-Compete Agreement" and "Insider Trading Notification" within ten (10) days from the date of this letter. This offer, if not so accepted within this period will expire ten (10) days from the date of the letter. This offer is contingent upon the following: 1) a favorable review of two (2) professional references from your prior employers and 2) pre-hire screening, which will require that you execute documents required by the Company for a background investigation.

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If you have questions or need additional information, feel free to contact me at
(516) 237-7843.

Sincerely,

/s/ Maureen Paradine
--------------------
Maureen Paradine
Vice President, Human Resources

Enclosures

Accepted:                                                 Confirmed Start Date:



/s/ Stephen Bozzo                                           4/30/2007
-----------------                                           ---------
Stephen Bozzo



Exhibit 10.2

November 25, 2003

Monica L. Woo
67 Oenoke Lane
New Canaan, CT 06840

Dear Monica:

It is my pleasure to extend an offer of employment to you for the position of Chief Marketing Officer reporting to the President. I believe and expect you will make a significant contribution to 1-800-FLOWERS.COM, Inc., and its ongoing success. As you will be designated a Section 16 Officer of the Company by the Board of Directors, the terms of this letter are subject to the approval of the Compensation Committee of the Board of Directors.

Our offer is as follows:

Title:            Chief Marketing Officer.

Duties:           You have such duties consistent with  the above office as from
                  time  to  time  may  be  prescribed  by   the  Company's Chief
                  Executive Officer, its President, or  the  Board of Directors.
                  You shall faithfully and diligently perform such duties.

Salary:           $13,461.00 biweekly. ($350,000.00 annualized). Once  eligible,
                  your  salary will be reviewed on an  annual basis to ascertain
                  what merit  increase, if any, will be  given based  upon  your
                  performance and that of the Company for the prior fiscal year.
                  As  you are  starting with  us more than  halfway  through the
                  current  fiscal  year (FY'04) then  your first  review will be
                  following  the end of fiscal  year 2005 which  year ends on or
                  about June 30,2005.

Benefits:         You  will be  eligible to  participate in  all company benefit
                  programs   subject  to   the  terms  of  each  plan.  You  may
                  participate   in Company medical, dental, life  insurance, and
                  short  term  and long term  disability on  the   first day  of
                  employment. You will be eligible to participate in the Company
                  401k plan after twelve (12) months of service.

Bonus:            You will  be eligible  to participate  in our  Company Sharing
                  Success  Program  with a target  bonus  of  45% of  your  base
                  compensation.  The  plan  is  performance  based  and requires
                  satisfactory  attainment of  corporate performance goals.  Our
                  plan  year begins on  July 1, 2003 and  ends on June 30, 2004.
                  Although you will only be joining us midway through our fiscal
                  year  2004, we agree  you will be eligible for 50% of prorated
                  bonus ($39,375.00) for  the  remainder  of  fiscal  year  2004
                  provided the  corporate  performance goals  are met.  Starting
                  with fiscal year 2005 you will also be entitled to participate
                  in the Company Supplemental Sharing Success Program.


You will be recommended to the Compensation Committee of the Board of Directors for inclusion in the Company's 2003 Long Term Incentive and Share Award Plan ("Plan"). Subject to the Committee's approval, your initial option award will be an option to purchase 35,000 (Thirty-Five Thousand) shares of the Company's Class A Common Stock. The term of your option grant is ten years from the date of the grant and they vest at 40% commencing with the second anniversary of the grant, and 20% for each year up to the fifth anniversary of the grant. In addition, you will be awarded an incremental option award to purchase 50,000 (Fifty Thousand) shares of the Company's Class A Common Stock. The terms of this special one time grant will be for ten years from the date of the grant and will vest 100% on the 5th anniversary of the grant. The exercise price of your option awards shall be the closing price of the Company's Class A Common Stock on the day your employment commences. The grant date shall be your first date of employment with the Company and all options granted are subject to the Plan and any Stock Award Agreement. Future awards are at the discretion of the Compensation Committee.

We are committed to maintaining a competitive position in the employment marketplace. However, it is agreed that neither this offer of employment, its acceptance, nor the maintenance of personnel policies, procedures and benefits creates a contract of employment or a guarantee of any length of employment or specific benefits. Your employment with the Company is "at-will", meaning that you retain the option, as does the Company, to end your employment at any time, for any reason or for no reason. In addition, this offer of employment is contingent upon the completion of satisfactory reference and background checks.

If, however, you are terminated during your employment for death, disability (unable to perform your duties on a full time basis for two or more consecutive months or an aggregate of four months in any six month period), resignation, or cause, then you will be entitled to base salary through the date of termination and any other amounts earned, accrued and owing, but not yet paid as of the date of your death or termination of employment.

In the event you are terminated without Cause (other than resignation, death, or disability), or terminated at your own initiative due to a Constructive Termination Without Cause, or terminated without Cause after the occurrence of a Change of Control, then you shall be entitled to:

(a) an amount equal to your base salary through the date of termination,
(b) any amounts, earned, accrued or owing, but not yet paid as of the date of termination ,
(c) a severance package equal to:

(i) base pay compensation for the period of time to which you would be entitled to same under the Company's then existing severance policy, except that if your employment is terminated for any of the reasons set forth in this paragraph during the first 12 months of your employment then you will be entitled to base pay compensation equal to 6 months. Current Company policy provides severance equal to 2 weeks of base pay compensation for every year of service at the Company.

(ii) an amount equal to any bonus due to you under the Sharing Success Program and the Supplemental Sharing Success Program prorated to the date of termination,

(iii) the ability to exercise any options (or restricted stock, if applicable) that fully vested prior to termination of employment for a period of up to one (1) year from the date of your termination, except that in no event can the vested options be exercised past the life of the option grant (for example, the options granted under this letter have a life of 10 years from date of the grant and that date cannot be extended)

(d) such other benefits, if any, as are payable to or for your benefit as of the date of your termination in accordance with applicable plans and programs of the Company.

2

For the purposes of the Agreement, "Cause" is defined as: (a) you fail to perform faithfully your duties as Chief Marketing Officer, which failure continues unremedied for a period of seven (7) days after your receipt of written notice from the Company, specifying the nature of the failure; (b) you engage in any conduct which is unethical, illegal or which otherwise brings notoriety to the Company or which has an adverse affect on the name or public image or reputation of the Company; (c) you (i) are declared of unsound mind by an order of court, (ii) are convicted of or plead guilty or nolo contendere to a crime, or (iii) fraudulently or intentionally commit an act which is detrimental to the Company; or (d) your breach of any material provisions of this letter or any other agreement you may have with the Company, including, without limitation, any agreement referred to herein.

For purposes of this Agreement, "Constructive Termination Without Cause" shall mean a termination of your employment at your own initiative following the occurrence, without your prior written consent, of any of the following events:

(i) any action by the Company which results in a material change and diminution in your authority and duties as the Chief Marketing Officer of the Company and which is not cured by the Company within 30 days following its receipt of written notice from you specifying in detail the reasons why you believe there has been a material diminution in your authority and duties as the Chief Marketing Officer of the Company.

(ii) failure by the Company to make any undisputed payments due you, provided they have not paid any such payments due you within 7 business days after receipt from you of a written notice specifying the payment then allegedly due and owing; or

(iii) change in the location of the Company's headquarters to a new venue outside of the greater New York metropolitan area and which would require a complete geographical relocation on your part.

For purposes of this Agreement, a "Change of Control" means a material change in the management structure of the Company due to acquisition by, or merger with, an unaffiliated third party or the purchase by an unaffiliated third party of more that 50% of the votes attributable to all the shares of the Company's capital stock (currently Class A and Class B common stock) from the McCann family (James F. McCann, Christopher G. McCann and their respective families and affiliates); provided any such event results in a material change and diminution in your authority and duties as the Chief Marketing Officer of the Company and which change and diminution are not cured within thirty (30) days after the Company's receipt of a written notice from you detailing the alleged change and diminution.

To exercise your rights to terminate under "Constructive Termination Without Cause" or "Change of Control", you must exercise your right to terminate your employment within thirty (30) days after the event complained of occurred.

For purposes of this letter, "affiliates" means any person or entity who or which is, directly or indirectly, in control of, controlled by, or under common control with one of the McCann Family.

3

In order to be in compliance with the Immigration and Reform Control Act of 1986, we require that you provide proof of employment eligibility and identity on your first day. Please bring with you two forms of current identification, one of which must contain a photograph. As a condition of your employment, you will also be required to sign a Confidentiality and Non-Compete Agreement and Critical Day's Notice on or before your first day of employment.

The terms of this letter and all the rights and obligations of the parties hereto shall be governed by the laws of the State of New York. Any suit, action, or proceeding relating to this letter or your employment with the Company, including the termination of same, shall be exclusively brought, and you hereby irrevocably submit to the jurisdiction of, the Supreme Court of the State of New York, County of Nassau and the United District Court, in and for the Eastern District of New York.

Your start date will be on or about the second week of January 2004 immediately following the fulfillment by you of the exit clause in your current consulting agreement with BrainReserve. You hereby represent to the Company that you have no agreements or understandings, whether in writing or oral, which would, in any way, be violated by, or prevent you from taking, employment with the Company and performing the services contemplated hereunder. You have been represented by legal counsel with reference to the negotiation and execution of this letter and also the Confidentiality and Non-Compete Agreement referred to above.

Monica, we are very excited about having someone with your background and experience joining our team. Please report to Human Resources on the 4th floor at 9:00am on your first day of employment with the Company. Please acknowledge your agreement to these terms of employment by signing below and returning the original to me along with the signed Confidentiality Agreement and Non-Compete. and Critical Day's Notice. This offer, if not so accepted within this period will expire five (5) days from the date of the letter.

This letter can be executed in counterparts, including facsimile counterparts.

If you have any questions or need additional information feel free to contact me at (516) 237-7843.

Sincerely,

/s/ Christopher G. McCann
--------------------------
Christopher G. McCann

I hereby agree to the terms of this letter

/s/ Monica L. Woo    11/25/2003
--------------------------------
Monica L. Woo



Exhibit 31.1

CERTIFICATIONS PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, James F. McCann, certify that:

(1) I have reviewed this quarterly report on Form 10-Q of 1-800-FLOWERS.COM, Inc.;

(2) Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

(3) Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

(4) The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

(5) The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date:  November 8, 2007                       /s/ James F. McCann
                                              James F. McCann
                                              Chief Executive Officer and
                                              Chairman of the Board of Directors


I, William E. Shea, certify that:

(1) I have reviewed this quarterly report on Form 10-Q of 1-800-FLOWERS.COM, Inc.;

(2) Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

(3) Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

(4) The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

(5) The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a) all significant deficiencies and material weaknesses in the design or operation of internal control over the financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date:  November 8, 2007                  /s/ William E. Shea
                                         William E. Shea
                                         Senior Vice President of Finance and
                                         Administration and Chief Financial
                                         Officer



Exhibit 32.1

CERTIFICATIONS PURSUANT TO 18 U.S.C. SECTION 1350
AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, the undersigned officer of 1-800-FLOWERS.COM, Inc. (the "Company") hereby certifies, to the best of such officer's knowledge, that:

(1) the Quarterly Report on Form 10-Q of the Company for the quarter ended September 30, 2007, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), fully complies with the requirements of
Section 13(a) or Section 15(d), as applicable, of the Securities Exchange Act of 1934; as amended; and

(2) the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Dated:  November 8, 2007
                                                /s/ James F. McCann
                                                James F. McCann
                                                Chief Executive Officer and
                                                Chairman of the Board

Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, the undersigned officer of 1-800-FLOWERS.COM, Inc. (the "Company") hereby certifies, to the best of such officer's knowledge, that:

(1) the Quarterly Report on Form 10-Q of the Company for the quarter ended September 30, 2007, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), fully complies with the requirements of
Section 13(a) or Section 15(d), as applicable, of the Securities Exchange Act of 1934; as amended; and

(2) the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Dated:  November 8, 2007
                                                /s/William E. Shea
                                                William E. Shea
                                                Senior Vice President of Finance
                                                and Administration and Chief
                                                Financial Officer

These certifications are furnished pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by such Act, be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"). Such certifications will not be deemed to be incorporated by reference in to any filing under the Securities Act of 1933, as amended, or the Exchange Act, except to the extent that the Company specifically incorporates them by reference.



Exhibit 10.1
October 23, 2007

JPMorgan Chase Bank, N.A.,
as Administrative Agent
JPMorgan Loan Services
10 South Dearborn, 19th Floor
Chicago, IL 60603-0010
Attention: Stephen Zajac

Ladies and Gentlemen:

Reference is made to the Credit Agreement dated as of May 1, 2006 (as amended and in effect from time to time, the "Credit Agreement"), among 1-800-FLOWERS.COM, Inc. (the "Company"), the Subsidiary Borrowers party thereto (together with the Company, the "Borrowers"), the Guarantors party thereto, the Lenders party thereto and JPMorgan Chase Bank, N.A., as Administrative Agent. Terms defined in the Credit Agreement are used herein with the same meanings.

The Company hereby notifies the Administrative Agent pursuant to Section 2.08(c)(i) of the Credit Agreement with respect to a Revolving Credit Commitment Increase of $15,000,000 (the "Revolving Credit Commitment Increase"), which shall be effective on October 22, 2007 (the "Revolving Credit Commitment Increase Date").

Each Lender whose name appears under the caption "Increasing Revolving Credit Lenders" on the signature pages hereof agrees, by its execution and delivery of this letter, with the Borrowers and the Administrative Agent that, effective as of the Revolving Credit Commitment Increase Date, (a) the Revolving Credit Commitment of such Lender shall be increased by an amount equal to the amount set forth opposite its name on Schedule I hereto under the caption "Revolving Credit Commitment Increase Amount" and, after giving effect to such increase, such Lender shall have a total Revolving Credit Commitment equal to the amount set forth opposite its name on Schedule I hereto under the caption "Revolving Credit Commitment (as increased)" and (b) such Lender shall be an Increasing Revolving Credit Lender and shall have all of the rights and obligations of a Lender under the Credit Agreement in respect of its Revolving Credit Commitment as so increased. In addition, each such Lender hereby (i) confirms that it has received a copy of the Credit Agreement, together with copies of the financial statements referred to in Section 6.01 thereof and such other documents and information as it has deemed appropriate to make its own credit analysis and decision to enter into this letter; (ii) agrees that it will, independently and without reliance upon the Administrative Agent or any other Lender and based on such documents and information as it shall deem appropriate at the time, continue to make its own credit decisions in taking or not taking action under the Loan Documents; and (iii) appoints and authorizes the Administrative Agent to take such action as agent on its behalf and to exercise such powers and discretion under the Loan Documents as are delegated to the Administrative Agent by the terms thereof, together with such powers and discretion as are reasonably incidental thereto.


The Company hereby (a) certifies for purposes of Section 2.08(c)(ii) of the Credit Agreement that the conditions with respect to the Revolving Credit Commitment Increase have been satisfied (including, without limitation, the penultimate sentence of said Section 2.08(c)(ii)) and (b) represents and warrants that: (i) the Revolving Credit Commitment Increase has been duly authorized by each Loan Party; (ii) this letter has been duly executed and delivered by the Company; and (iii) each of this letter and the Credit Agreement as modified hereby constitutes a legal, valid and binding obligation of each Loan Party party hereto or thereto, enforceable against such Loan Party in accordance with its terms, subject to applicable bankruptcy, insolvency, reorganization, moratorium or other laws affecting creditors' rights generally and subject to general principles of equity, regardless of whether considered in a proceeding in equity or at law.

The effectiveness of the Revolving Credit Commitment Increase and the obligation of each Increasing Revolving Credit Lender to provide its respective portion of the Revolving Credit Commitment Increase are subject to the receipt by the Administrative Agent of (a) one or more counterparts duly executed and delivered by the Company and each Increasing Revolving Credit Lender, and consented to (on the signature lines provided below) by the Administrative Agent, each Issuing Lender and the Swingline Lender; and (b) such other documents as the Administrative Agent may reasonably request pursuant to clause
(C) of the first sentence of Section 2.08(c)(ii) of the Credit Agreement.

Except as herein provided, the Credit Agreement shall remain unchanged and in full force and effect. This letter may be executed in any number of counterparts, all of which taken together shall constitute one and the same agreement and any of the parties hereto may execute this letter by signing any such counterpart. Delivery of an executed counterpart of this letter by facsimile shall be effective as delivery of a manually executed counterpart of this letter. This letter shall be governed by, and construed in accordance with, the law of the State of New York.

[remainder of page intentionally left blank]

2

Very truly yours,

1-800-FLOWERS.COM, INC.

By /s/ William E. Shea
   -------------------
   Name: William E. Shea
   Title: Chief Financial Officer

3

INCREASING REVOLVING CREDIT LENDERS

By /s/ Alicia T. Schreibstein
   ----------------------------
   Name: Alicia T. Schreibstein
   Title: Vice President


By /s/ Steven Melicharek
   -----------------------
   Name: Steven Melicharek
   Title: Senior Vice President


By /s/ Richard Hazlegrove
   -----------------------
   Name: Richard Hazlegrove
   Title: Senior Vice President


By /s/ Jed Pomerantz
   -----------------------
   Name: Jed Pomerantz
   Title: Vice President


By /s/ Christopher Mendelsohn
   ----------------------------
   Name: Christopher Mendelsohn
   Title:  Vice President


By /s/ Brendan Lawlor
   -------------------------
   Name: Brendan Lawlor
   Title:  Senior Vice President


By /s/ George B. Davis
   -------------------------
   Name: George B. Davis
   Title:  Vice President

4

Accepted and Agreed this 22nd day of October, 2006:

JPMORGAN CHASE BANK, N.A.,
as Administrative Agent

By /s/ Alicia T. Schreibstein
   ----------------------------
   Name: Alicia T. Schreibstein
   Title: Vice President

JPMORGAN CHASE BANK, N.A.,
as Issuing Lender and Swingline Lender

By /s/ Alicia T. Schreibstein
   ----------------------------
   Name: Alicia T. Schreibstein
   Title: Vice President

WACHOVIA BANK, NATIONAL ASSOCIATION,
as Issuing Lender

By /s/ Richard Hazlegrove
   ----------------------------
   Name: Richard Hazlegrove
   Title: Senior Vice President

5

                                                                                               Schedule I


Increasing Revolving Credit Lenders:

------------------------------------- ----------------------------------- -----------------------------------
Name of Lender                        Revolving Credit Commitment         Revolving Credit Commitment (as
--------------                        ----------------------------        -------------------------------
                                      Increase Amount                     so increased)
--------------------------------------------------------------------------------------------------------------

JP Morgan Chase Bank, N.A              $5,938,888.89                        $19,550,000.00
Bank of America, N.A.                     $12,037.03                         $9,169,444.44
Wachovia Bank, National Association    $2,842,592.59                        $12,000,000.00
North Fork Bank                        $2,842,592.59                        $12,000,000.00
LaSalle Bank National Association                 $0                         $5,555,555.56
HSBC Bank USA National Association     $1,046,296.30                         $6,000,000.00
KeyBank National Association           $1,296,296.30                         $6,000,000.00
Fifth Third Bank                       $1,021,296.30                         $4,725,000.00
----------------------------------    --------------                        --------------
TOTAL                                 $15,000,000.00                        $75,000,000.00