EXHIBIT 10.1

AMENDMENT TO AMENDED AND RESTATED

AGREEMENT AND PLAN OF MERGER

This Amendment (“Amendment”) to the Amended and Restated Agreement and Plan of
Merger (“Merger Agreement”) by and among Broadcaster, Inc., formerly known as
International Microcomputer Software, Inc. (the “Parent”),  ACCM Acquisition
Corp., AccessMedia Networks, Inc. (the “Company”), and the stockholders of
AccessMedia Networks, Inc. (“Company Stockholders”), entered into as of this
29th day of December 2006.  

WHEREAS, the Parent has recently approved a change in the business model of the
Company in order to broaden the Company’s business and take advantage of very
recent changes in the Internet; and

WHEREAS, this Amendment is not required to be approved by the stockholders of
the Parent.

NOW, THEREFORE, the parties agree as follows:

1.

Section 2.9 of the Merger Agreement is deleted and replaced by the following:  

2.9 Earnout Payment.

(a) The Earnout Consideration shall be paid by Parent in an earnout payment to
the Company Stockholders in the form of Parent Earnout Shares in amounts set
forth below (in each case, an “Earnout Payment”), in the event that any of the
following shall occur:

(i)

During any of the time periods beginning as of May 1, 2005 and ending on the
date listed in the Performance Target Schedule in the column entitled “Target
Date” (subject to clause (ii) below), the Surviving Corporation’s Revenue (as
defined below) is equal to or greater than the applicable amount indicated in
the column entitled “Revenue Performance Level”:

Performance Target Schedule

Revenue Performance Level

Target Date

Earnout Payment

(in Shares of Parent Common Stock)

Potential Aggregate Shares of Parent Common Stock

> $20 million in Revenue

June 30, 2006

7 million

36 million

> $40 million in Revenue

March 31, 2007

7 million

43 million

> $55 million in Revenue

September 30, 2007

7 million

50 million

> $80 million in Revenue

June 30, 2008

7 million

57 million

> $100 million in Revenue

December 31, 2008

7 million

64 million

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The applicable Earnout Payment in the column entitled “Earnout Payment” shall be
delivered to the Stockholders’ Representative, payable to, and on behalf of, the
Company Stockholders, on or prior to the 30th day following the Target Date or
following the date upon which a certain Revenue Performance Level is attained
(“Attainment Date”) if the Attainment Date precedes the Target Date.
Notwithstanding the foregoing, an Earnout Payment may be earned if the Surviving
Corporation achieves the applicable Revenue Performance Level within six (6)
months following the Target Date. As used herein, “Revenue” shall mean the sum
of (x) the consolidated revenue of the Company beginning on May 1, 2005 and  (y)
the number of monthly Broadcaster unique visitors, as measured by Google
Analytics multiplied by one dollar ($1.00). Provided, however, Revenue shall not
include (A) any revenue or consolidated revenue (as provided in Section
2.9(a)(i)(x) above) from Parent’s Houseplans, Inc. business or operations or (B)
any Baseline Amount (as provided in Section (b) below), or (C) any  unique
visitors to any URL other than  parent-domain: broadcaster.com and its
sub-domains.

(ii) If an Earnout Payment is earned on or before the specified Target Date,
plus six (6) months, the total Earnout Payment will include (a) the Earnout
Payment with respect to such Target Date, and (b) any Earnout Payments relating
to prior measurement periods (in each case, an “Earnout Measurement Period”)
that had not been earned prior to such date. For example, if the Surviving
Corporation does not achieve Revenue of $20 million as of June 30, 2006 but does
achieve Revenue of $20 million prior to December 31, 2006 (six months following
the first Target Date), the Company Stockholders will be entitled to receive the
Earnout Payment for the first Earnout Measurement Period within 30 days of
December 31, 2006. If the Surviving Corporation does not achieve Revenue of $20
million by December 31, 2006, but does achieve Revenue of $40 million as of
September 30, 2007 (six months following the second Target Date), the Company
Stockholders will be entitled to receive the Earnout Payment for each of the
first two Earnout Measurement Periods within 30 days of September 30, 2007.

2.

This Amendment is being executed by all of the parties to the Merger Agreement
except ACCM Acquisition Corp., which ceased to exist upon consummation of the
merger on June 1, 2006 and Broadcaster, Inc., a Delaware corporation, which
withdrew as a party as part of the Merger Agreement.

3.

In all other respects, the Merger Agreement is ratified and confirmed.

IN WITNESS WHEREOF, the parties hereto have caused this Amendment to be signed
by their respective officers or managing members, duly authorized as of the date
first written above.

[SIGNATURE PAGE FOLLOWS]

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BROADCASTER, INC.

By:

_______________________________

      

Martin R. Wade, III

Chief Executive Officer

ACCESSMEDIA NETWORKS, INC.

By:

_______________________________

      

Martin R. Wade, III

President

STOCKHOLDERS’ REPRESENTATIVE

By:

_______________________________

      

Andrew Garroni

SOFTWARE PEOPLE, LLC

By:

_______________________________

Nolan Quan

Managing Member

TRANS GLOBAL MEDIA, LLC

By:

_______________________________

Nolan Quan

Managing Member

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BROADCASTER, LLC

By:

_______________________________

Nolan Quan

Managing Member

ACCESSMEDIA TECHOLOGIES, LLC

By:

_______________________________

Nolan Quan

Managing Member

________________________________

Michael Gardner

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