WAIVER AGREEMENT

WAIVER AGREEMENT

This waiver agreement is made as of the 30th day of April, 2008

A M O N G

SUNOPTA INC.
SUNOPTA LP
SUNOPTA FOOD GROUP LLC

as Borrowers

and

EACH OF THE FINANCIAL INSTITUTIONS
AND OTHER ENTITIES FROM TIME TO TIME
PARTIES HERETO
as Lenders

and

CERTAIN AFFILIATES OF
THE BORROWERS
as Obligors

and

BANK OF MONTREAL
as Agent

and

HARRIS N.A.
as US Security Agent and
as US Administrative Agent

WITNESSES THAT WHEREAS:

(a)

the Lenders severally made credit facilities available to the Borrowers on the terms and conditions set out in a fourth amended and restated credit agreement dated as of July 4, 2007 among the Borrowers, the Lenders, the Obligors, the Agent and the US Security Agent, as amended (the " Credit Agreement ");

(b)

the Borrowers expect that, as at April 30, 2008 and May 31, 2008, they will not be in compliance with, as applicable, the delivery requirements of Sections 9.4(a), 9.4(c) and 9.4(d) of the Credit Agreement in respect of the Borrowers’ 2007 Fiscal Year and the Borrowers’ first Fiscal Quarter of 2008;

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(c)

the Borrowers have requested that the Lenders (i) temporarily waive compliance with the requirement of the Borrowers to deliver to the Agent on or before May 31, 2008 the quarterly financial information and compliance certificate for the first Fiscal Quarter of 2008 contemplated by Section 9.4(a) of the Credit Agreement, (ii) temporarily waive compliance with the requirement of SunOpta to deliver to the Agent on or before April 30, 2008 the financial information for Fiscal Year 2007 contemplated by Section 9.4(c) of the Credit Agreement, and (iii) temporarily waive compliance with the requirement of SunOpta Food Group and LP to deliver to the Agent on or before April 30, 2008 the financial and other information for Fiscal Year 2007 contemplated by Section 9.4(d) of the Credit Agreement; and

(d)

the Majority Lenders have agreed to such requests on the terms and conditions set forth herein and the parties are entering into this Waiver Agreement to give effect to such waivers by the Majority Lenders.

NOW THEREFORE , in consideration of the premises and of the mutual covenants herein contained, and for other good and valuable consideration, the receipt and sufficiency of which is acknowledged, the parties covenant and agree as follows:

SECTION 1
INTERPRETATION

1.1

Definitions from Credit Agreement .  Capitalized terms defined in the Credit Agreement have the same meanings in this waiver agreement unless otherwise defined herein or the context expressly or by necessary implication requires otherwise.  This waiver agreement is referenced herein as the " Waiver Agreement ".  For greater certainty, this Waiver Agreement amends the Credit Agreement and the term "Agreement", as defined in the Credit Agreement, includes (unless the context expressly or by necessary implication requires otherwise) this Waiver Agreement to the extent of such amendments.  For purposes of this Waiver Agreement, the term "Waiver Closing Date" means April 30, 2008.

1.2

Headings .  The insertion of headings in this Waiver Agreement is for convenience of reference only and shall not affect the interpretation of this Waiver Agreement.

SECTION 2
WAIVERS

2.1

Quarterly Consolidated Financial Statements .  The Agent (on the direction of the Majority Lenders by virtue of the execution of this Waiver Agreement by the Majority Lenders) hereby waives, subject to what is stated below, the requirement under Section 9.4(a) of the Credit Agreement that the Borrowers deliver to the Agent on or before May 31, 2008 the quarterly financial information and compliance certificate for the first Fiscal Quarter of 2008 contemplated by Section 9.4(a) of the Credit Agreement.  The Waiver provided for herein is a temporary waiver only and the Borrowers covenant and agree that they will deliver to the Agent, on or before June 30, 2008, all of the financial information and the compliance certificate in respect of the first Fiscal Quarter of 2008 as is contemplated in Section 9.4(a) of the Credit Agreement.  The Borrowers acknowledge, consent and agree that failure to deliver to the Agent the information contemplated by Section 9.4(a) of the Credit Agreement on or before June 30, 2008 shall constitute a Default for purposes of the Credit Agreement.

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2.2

SunOpta Annual Financial Statements .  The Agent (on the direction of the Majority Lenders by virtue of the execution of this Waiver Agreement by the Majority Lenders) hereby waives, subject to what is stated below, the requirement under Section 9.4(c) of the Credit Agreement that SunOpta deliver to the Agent on or before April 30, 2008 the financial information for Fiscal Year 2007 contemplated by Section 9.4(c) of the Credit Agreement.  The waiver provided for herein is a temporary waiver only and SunOpta covenants and agrees that it will deliver to the Agent, on or before June 30, 2008, all of the financial information required to be delivered to the Agent in respect of Fiscal Year 2007 as is contemplated in Section 9.4(c) of the Credit Agreement.  The Borrowers acknowledge, consent and agree that failure to deliver to the Agent the information contemplated by Section 9.4(c) of the Credit Agreement on or before June 30, 2008 shall constitute a Default for purposes of the Credit Agreement.

2.3

SunOpta Food Group Annual Financial Statements and LP Annual Tax Statement .  The Agent (on the direction of the Majority Lenders by virtue of the execution of this Waiver Agreement by the Majority Lenders) hereby waives, subject to what is stated below, the requirement under Section 9.4(d) of the Credit Agreement that SunOpta Food Group and LP, as applicable, deliver to the Agent on or before April 30, 2008 the financial and other information for Fiscal Year 2007 contemplated by Section 9.4(d) of the Credit Agreement.  The waiver provided for herein is a temporary waiver only and each of SunOpta Food Group and LP, as applicable, covenant and agree that it will deliver to the Agent on or before June 30, 2008, all of the financial and other information required to be delivered in respect of Fiscal Year 2007 as is contemplated in Section 9.4(d) of the Credit Agreement.  The Borrowers acknowledge, consent and agree that failure to deliver to the Agent the information contemplated by Section 9.4(d) of the Credit Agreement on or before June 30, 2008 shall constitute a Default for purposes of the Credit Agreement.

SECTION 3
CONDITIONS PRECEDENT

3.1

Conditions Precedent .  The effectiveness of this Waiver Agreement is subject to and conditional upon the satisfaction of the following conditions:

(a)

Delivery of Documents.  The Agent shall have received, in form and substance satisfactory to the Agent and the Lenders, the following:

(i)

Waiver Agreement duly executed by all of the parties hereto; and

(ii)

such other documentation or information as the Agent and the Lenders shall have reasonably requested.

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(b)

Material Adverse Change.  No Material Adverse Change shall have occurred with respect to the Obligors.

(c)

No Default.  No Default or Event of Default shall have occurred and be continuing.

3.2

Waiver .  The conditions stated in Section 3.1 hereof are inserted for the sole benefit of the Agent and the Lenders and m