Ikanos Communications Employment Offer Letter to Dean Grumlose (Vice President of Marketing)

Exhibit 10.14

www.ikanos.com

January 29, 2005

Mr. Dean Grumlose

Dear Dean:

        I am pleased to offer you a position with Ikanos Communications, Inc. (the "Company") as Vice President of Marketing, reporting to me, commencing January 31, 2005. As an Executive Officer of the Company, you are expected to go above and beyond your functional responsibilities to help and assist the Company.

        You will receive an annual salary of $165,000.00, which will be paid semi-monthly in accordance with the Company's normal payroll procedures and a bonus of up to 15% per year based on individual and company goals attainment. As a Company employee, you are also eligible to receive certain employee benefits including health benefits. You should note that the Company might modify salaries and benefits from time to time, as it deems necessary. This offer will expire on January 31, 2005.

        We will recommend to the Board of Directors of the Company that, at the next Board meeting, you be granted an incentive stock option entitling you to purchase up to 1,800,000 shares of Common Stock of the Company at the then current fair market value as determined by the Board at that meeting.

        You should be aware that your employment with the Company is for no specified period and constitutes at will employment. As a result, you are free to resign at any time, for any reason or for no reason. Similarly, the Company is free to conclude its employment relationship with you at any time, with or without cause, and with or without notice.

        For purposes of federal immigration law, you will be required to provide to the Company documentary evidence of your identity and eligibility for employment in the United States. Such documentation must be provided to us within three (3) business days of your date of hire, or our employment relationship with you may be terminated.

        You agree that, during the term of your employment with the Company, you will not engage in any other employment, occupation, consulting or other business activity directly related to the business in which the Company is now involved or becomes involved during the term of your employment, nor will you engage in any other activities that conflict with your obligations to the Company.

        As a Company employee, you will be expected to abide by company rules and regulations. You will be specifically required to sign an acknowledgment that you have read and understand the company rules of conduct, which will be included in a handbook, which the company will soon complete and distribute. You will be expected to sign and comply with an Employment, Confidential Information, Invention Assignment and Arbitration Agreement which requires, among other provisions, the assignment of patent rights to any invention made during your employment at the Company and non- disclosure of proprietary information.

        To indicate your acceptance of the Company's offer, please sign and date this letter in the space provided below and return it to me. A duplicate original is enclosed for your records. This letter, along with the agreement relating to proprietary rights between you and the Company, set forth the terms of your employment with the Company and supersede any prior representations or agreements, whether

written or oral. This letter may not be modified or amended except by a written agreement, signed by an officer of the Company and by you.

        We look forward to working with you at Ikanos Communications.

Sincerely,

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Exhibit 10.14