''DADDLE'' CHILD-AMUSEMENT DEVICE

$49.95 plus shipping and handling from The Cashel Company, 446 Gore Rd., Onalaska, Wash. 98570, phone: 800-333-2202, Internet: www.cashelcompany.com

Suggested by Rebecca Payne of East Lansing, Mich.

Here's an item that is sure to be a big hit with children, as well as chiropractors of all ages. This is an actual saddle, with stirrups, that Dad straps on his back, so that a child (age 2-6) can climb on and ride around, playing the part of cowperson, while Dad plays the part of horse. Ha ha! What fun for Dad! Especially if he is the father of one of these modern pizza-enhanced 6-year-olds who weigh as much as an industrial forklift.

But the Daddle is not just a toy for the ''younger set.'' This is also a serious business tool for any executive wishing to demonstrate a clear ''chain of command'' in the corporate environment. We understand that every member of the New York Yankees front office is required to wear this item at all times, in case Mr. Steinbrenner suddenly feels the urge to ''giddyup.''

The manufacturer of the Daddle also sells, as an accessory, kneepads. Keep your filthy thoughts to yourself.