**Schedule      A**

**Conditions      Precedent to the Closing of the Acquisition**

**Commitment**
**SELLERS**
**Acquisition**

|   | (i) | to                settle the disputes with Banco do Brasil S/A, object of proceedings                **(a)**                #                022/1.05.0011412-0, in course before the 2nd                Civil Court of the City of Pelotas, State of Rio Grande do Sul,                **(b)**                #                022./1.05.0045286-6, in course before the 5th                Civil Court of the City of Pelotas, State of Rio Grande do Sul,                **(c)**                #                022/1.05.0044002-7, in course before the 5th                Civil Court of the City of Pelotas, State of Rio Grande do Sul, and                **(d)**                #                022/1.05.0043291-5; in course before the 5th                Civil Court of the City of Pelotas, State of Rio Grande do                Sul; |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | to                settle the dispute with the former quotaholder of **IRGOVEL**,                Mr. David Zigart Resyng, object of proceeding # 022/1.05.0030342-9,                in                course before the 5th                Civil Court of the City of Pelotas, State of Rio Grande do                Sul; |
|--------|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iii) | to                provide for a spin-off of **IRGOVEL**,                entailing the assignment to a company to be named by the **SELLERS**                of                all title, rights and obligations in connection                with: |
|--------|-------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | Fazenda                do Sol Agropecuária Ltda., a limited liability company organized and in                existence in accordance with the laws of the Federative Republic                of                Brazil, taxpayers’ registration # 89.629.364/0001-49, headquartered in the                city of Arroio Grande, in the State of Rio Grande do Sul, at Vila                Chasqueiro, s/ no, Centro, CEP                96.330-000, |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | D’Caju                Castanhas do Nordeste Brasileiro S/A, a corporation organized and                in                existence in accordance with the laws of the Federative Republic                of                Brazil, taxpayers’ registration # 23.523.392/0001-79, headquartered in the                city of Altos, in the State of Piaui, at Rodovia BR 343, s/ no, Km 28, CEP                64.290-000; |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | Cajufrutos                Refloretadora e Agropecuária Ltda., a limited liability company organized                and in existence in accordance with the laws of the Federative Republic                of                Brazil, taxpayers’ registration # 23.633.787/0001-24, headquartered in the                city of Altos, in the State of Piaui, at Rodovia BR 343, s/ no, Km 28, CEP                64.290-000; |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d) | an                office in the city São Paulo, State of São Paulo, located at Avenida                Angélica, 511, 15th                floor, and its equipment; |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (e) | plots                of land existing on Rua Joana Neutzling (access to the Sanep water                treatment plant) in the city of Pelotas, State of Rio Grande do                Sul; |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (f) | portions                of land on the Passo do Salso, in the city of Pelotas, State of Rio                Grande                do Sul; |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------|

|   | (g) | INSS                taxes not including pro-labore (special judicial order); social security                contribution – 1988 (special judicial order); ELETROBRÁS credits (12.137                UPS); shares held in Banco Sulbrasileiro, now called                Santander. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**Schedule      B**

**Unfulfilled      Conditions Precedent**

**Obligations      of the Sellers in connection with the Unfulfilled Conditions      Precedent**

**Acquisition      **
**SELLERS**

|   | (i) | the                obligation to settle the disputes with Banco do Brasil S/A, object                of                proceedings **(a)**                #                022/1.05.0011412-0, in course before the 2nd                Civil Court of the City of Pelotas, State of Rio Grande do Sul,                **(b)**                #                022./1.05.0045286-6, in course before the 5th                Civil Court of the City of Pelotas, State of Rio Grande do Sul,                **(c)**                #                022/1.05.0044002-7, in course before the 5th                Civil Court of the City of Pelotas, State of Rio Grande do Sul, and                **(d)**                #                022/1.05.0043291-5; in course before the 5th                Civil Court of the City of Pelotas, State of Rio Grande do                Sul; |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | the                obligation to settle the dispute with the former quotaholder of                **IRGOVEL**,                Mr. David Zigart Resyng, object of proceeding # 022/1.05.0030342-9,                in                course before the 5th                Civil Court of the City of Pelotas, State of Rio Grande do                Sul; |
|--------|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**SELLERS**
**NutraCea**

|   | (i) | the                settlement agreement with respect to proceeding # 022/1.05.0030342-9                executed by David Zigart Resyng, its attorneys, the **SELLERS**and                the **SELLERS**’                attorneys duly filed with the 5th                Civil Court of the City of Pelotas, State of Rio Grande do                Sul; |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | the                settlement agreement with respect to proceedings **(a)**                #                022/1.05.0011412-0, in course before the 2nd                Civil Court of the City of Pelotas, State of Rio Grande do Sul,                **(b)**                #                022./1.05.0045286-6, in course before the 5th                Civil Court of the City of Pelotas, State of Rio Grande do Sul,                **(c)**                #                022/1.05.0044002-7, in course before the 5th                Civil Court of the City of Pelotas, State of Rio Grande do Sul, and                **(d)**                #                022/1.05.0043291-5; in course before the 5th                Civil Court of the City of Pelotas, State of Rio Grande do Sul, duly                executed by Banco do Brasil S/A, its attorneys, the **SELLERS**and                the **SELLERS**’                attorneys, duly filed with the 5th                Civil Court of the City of Pelotas, State of Rio Grande do Sul, or                a firm                agreement binding upon Banco do Brasil S/A with regard to the settlement                of the referenced proceedings. |
|--------|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**NutraCea**
**IRGOVEL**
**Agreement**
**IRGOVEL      **

**SELLERS**
**NutraCea**

|   | (i) | with                respect to proceeding # 022/1.05.0030342-9 initiated by David Zigart                Resyng, retain the total amount required by the latter, according                to the                calculations made by **NutraCea**,                and deposit it into the escrow account, as per the **Agreement**.                **NutraCea**                will then assume the responsibility to settle the dispute with David                Zigart Resyng and may henceforward take all the necessary actions                it may                deem fit as to end litigation. Occasional positive variations with                respect                the amount retained in the escrow accunt and the actual settlement                with                Mr. David Zigart (including court expenses, legal fees and any correlate                costs incurred by NutraCea as to end litigation) will be released                to the                **SELLERS**; |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (ii) | with                respect to proceedings **(a)**                #                022/1.05.0011412-0, in course before the 2nd                Civil Court of the City of Pelotas, State of Rio Grande do Sul,                **(b)**                #                022./1.05.0045286-6, in course before the 5th                Civil Court of the City of Pelotas, State of Rio Grande do Sul,                **(c)**                #                022/1.05.0044002-7, in course before the 5th                Civil Court of the City of Pelotas, State of Rio Grande do Sul, and                **(d)**                #                022/1.05.0043291-5; in course before the 5th                Civil Court of the City of Pelotas, State of Rio Grande do Sul, initiated                by or against, **NutraCea**                may, at its discretion, grant the **SELLERS**,                upon their a request, ** **an                extra 30 (thirty) day** **period                as for them to finally settle the disputes with Banco do Brasil S/A.                Should a definitive settlement not be reached within such specified                timeframe, **NutraCea**                will retain the total amount relating to the dispute, equivalent                to USD                3,864,395.27 (three million, eight hundred sixty-four thousand, three                hundred ninety-five US Dollars and twenty-seven cents), and **NutraCea**                and the **SELLERS**                will continue litigation with Banco do Brasil S/A, provided however                that                the economic benefits that may derive from such litigation will be                equally                shared between **NutraCea**                and the **SELLERS**. |
|--------|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**Schedule      C**

**Irgovel      – Indústria Riograndense de Óleos Vegetais Ltda.**

**Corporate      Capital and respective Allocation among the Sellers**

**IRGOVEL**

| **QUOTAHOLDERS**                                      |   | **INTEREST** (%) |           | **PARTICIPATION**(R$) |   |
|-------------------------------------------------------|--------|-----------------------|----------------|-----------------------|--------|
| OSMAR                TEIXEIRA DO AMARAL BRITO         |   |                  | 29,1869        |                  |   | 145.934,50 |   |
| NEWMAN                TEIXEIRA DO AMARAL BRITO        |   |                  | 13,2480        |                  |   | 66.240,00 |   |
| EDILSON                TEIXEIRA DO AMARAL BRITO       |   |                  | 27,7498        |                  |   | 138.749,00 |   |
| DARLAN                TEIXEIRA DO AMARAL BRITO        |   |                  | 9,0361         |                  |   | 45.180,50 |   |
| SAMUEL                AMARAL BRITO JUNIOR             |   |                  | 11,3974        |                  |   | 56.987,00 |   |
| DARLENE                DO AMARAL BRITO COSTA          |   |                  | 1,9429         |                  |   | 9.714,50 |   |
| MARIA                ZENIA AMARAL BRITO VILELA        |   |                  | 1,7026         |                  |   | 8.513,00 |   |
| MARIA                HELENA AMARAL BRITO FERREIRA     |   |                  | 1,3621         |                  |   | 6.810,50 |   |
| CANDIDA                MARIA TEIXEIRA DO AMARAL BRITO |   |                  | 1,3621         |                  |   | 6.810,50 |   |
| HELENA                TEIXEIRA BRITO                  |   |                  | 1,3095         |                  |   | 6.547,50 |   |
| ALDOMIRO                PEREIRA FALEIRO               |   |                  | 1,7026         |                  |   | 8.513,00 |   |
| **TOTAL**                                             |   |                  | **100****,00** |                  |   | **500.000,00** |   |

----

**Schedule      D**

**Irgovel      – Indústria Riograndense de Óleos Vegetais Ltda.**

**Business**

| 1.1. | The                **Business**,                as developed by **IRGOVEL**,                is comprised of: |
|------|--------------------------------------------------------------------------------------------------------------|

| (i) | extraction                and manufacture of vegetable and animal oils, as well as its                sub-products; |
|-----|---------------------------------------------------------------------------------------------------------------------|

| (ii) | manufacture                of products destined for feeding, as well as animal                feed; |
|------|-----------------------------------------------------------------------------------------------------|

| (iii) | manufacture                of hygiene and cleaning products; |
|-------|--------------------------------------------------------------|

| (iv) | import                and export of products; |
|------|-----------------------------------------------|

| (v) | agriculture                and cattle breeding; and |
|-----|-----------------------------------------------------|

| (vi) | commercialization                of all products herein referred; |
|------|-------------------------------------------------------------------|

| (vii) | the                production of rice oil; |
|-------|--------------------------------------------|

| (viii) | the                production of rice brand livestock                feed; |
|--------|----------------------------------------------------------------------------|

| (ix) | the                production of the following rice bran derived                products: |
|------|-------------------------------------------------------------------------------------------|

|  | (a) | Oil; |
|--|-----|------|

|  | (b) | Feed; |
|--|-----|-------|

|  | (c) | Bran; |
|--|-----|-------|

|  | (d) | Fatty                acids; and |
|--|-----|---------------------------------|

|  | (e) | Any                other rica bran derived products. |
|--|-----|------------------------------------------------------|

| (x) | the                company may participate in the capital of other companies, open                subsidiaries branches, deposits,  offices, appoint legal                representatives anywhere in the country or in other countries, appointing                for  every one of those, a separate corporate capital, for tax                purposes. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**Schedule      E**

**Form      of Provisional Closing Statement**

**Statement**

**NUTRACEA**
**NutraCea**

**OSMAR      TEIXEIRA DO AMARAL BRITO**

**NEWMAN      TEIXEIRA DO AMARAL BRITO**

**EDILSON      TEIXEIRA DO AMARAL BRITO**

**DARLAN      TEIXEIRA DO AMARAL BRITO**

----

**SAMUEL      AMARAL BRITO JÚNIOR**

**DARLENE      DO AMARAL BRITO COSTA**

**MARIA      ZENIA AMARAL BRITO VILELA**

**MARIA      HELENA AMARAL BRITO FERREIRA**

**CANDIDA      MARIA TEIXEIRA DO AMARAL BRITO**

**HELENA      TEIXEIRA BRITO**

**ALDOMIRO      PEREIRA FALEIRO**
**SELLERS**

**IRGOVEL      – INDÚSTRIA RIOGRANDENSE DE ÓLEOS VEGETAIS LTDA**
**IRGOVEL**

----

**Agreement**
**NutraCea**
**Sellers**
**Agreement**

| **Basic                Purchase Price**           | **USD                14,080,000.00** |
|---------------------------------------------------|--------------------------------------|
|                                              |                                 |
| **Inventory                of Finished Products** | **USD                342,264.00**    |
|                                              |                                 |
| **Inventory                of work in Progress**  | **USD                290,231.00**    |
|                                              |                                 |
| **Raw                materials**                  | **USD                53,250.00**     |
|                                              |                                 |
| **Packaging**                                     | **USD                122,000.00**    |
|                                              |                                 |
| **Non                used spare parts**           | **USD                307,612.00**    |
|                                              |                                 |
| **Escrow                Amount Deposit**          | **USD                2,022,817.00**  |
|                                              |                                 |
| **Irgovel                Liabilities**            | **USD                196,582.00**    |
|                                              |                                 |
| **Purchase                Price**                 | **USD                12,975,958.00** |

**IN      WITNESS WHEREOF**
**PARTIES**
**Statement**

**PURCHASER**

**NutraCea**

**SELLERS**

----

*[Continued      from the Signature Page of the Provisional Closing Statement issued on January      31, 2008 in accordance with the Quotas Purchase and Sale Agreement executed      between NutraCea, the Sellers and Irgovel]*

**BY      POWER-OF-ATTORNEY OF:**

**SIGNS**
**MARIA        DE**
**FATIMA        TEIXEIRA DO AMARAL BRITO**

**INTERVENING        PARTY**

**IRGOVEL        – INDÚSTRIA DE ÓLEOS RIOGRANDENSE LTDA.**

| __________________________________________ | __________________________________________ |
|--------------------------------------------|--------------------------------------------|
| By:                                        | By:                                        |
| Title:                                     | Title:                                     |

****WITNESSES:****

| _________________________________         | _________________________________         |
|-------------------------------------------|-------------------------------------------|
| NAME:                                     | NAME:                                     |
| ID:                                       | ID:                                       |
| TAXPAYER'S                  REGISTRATION: | TAXPAYER'S                  REGISTRATION: |

----

**Schedule      F**

**Irgovel      – Indústria Riograndense de Óleos Vegetais Ltda.**

**Financial      Statements**

----

**Schedule      G**

**Form      of Amendment to the Articles of Association of Irgovel**

**IRGOVEL      – INDÚSTRIA RIOGRANDENSE DE ÓLEOS VEGETAIS LTDA.**

**Commercial      Registry ID No. 43.200.164.185**

**Taxpayer’s      Registration No. 87.442.430/0001-41**

**AMENDMENT      AND RESTATEMENT OF ARTICLES OF ASSOCIATION**

| A. | **OSMAR                TEIXEIRA DO AMARAL BRITO**,                a                Brazilian citizen, married, businessman, residing and domiciled at                Rua                Maranhão, 320, 5th floor, in the city of São Paulo, SP, registered as                Individual Taxpayer under No.                008.620.458/00; |
|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| B. | **NEWMAN                TEIXEIRA DO AMARAL BRITO**,                a                Brazilian citizen, married, businessman, residing and domiciled at                Rua                Albuquerque Lins, 848, apto. 162, in the city of São Paulo, SP, registered                as Individual Taxpayer under No.                010.744.748/72; |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| C. | **EDILSON                TEIXEIRA DO AMARAL BRITO**,                a                Brazilian citizen, married, businessman, residing and domiciled at                Rua                Guilherme Wetzel, 355, in the city of Pelotas, RS, registered as                Individual Taxpayer under No.                076.735.151/72; |
|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| D. | **DARLAN                TEIXEIRA DO AMARAL BRITO**,                a                Brazilian citizen, married, chemical engineer, residing and domiciled                Rua                Povoas Júnior, 683, in the city of Pelotas, RS, registered as Individual                Taxpayer under No. 003.030.031/20; |
|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| E. | **SAMUEL                AMARAL BRITO JÚNIOR**,                a                Brazilian citizen, married, economist, residing and domiciled at                Rua T-38,                no 668, apto. 602, Setor Bueno, in the city of Goiânia, GO, registered as                Individual Taxpayer under No.                076.429.461/04; |
|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| F. | **DARLENE                DO AMARAL BRITO COSTA**,                a                Brazilian citizen, widow, businesswoman, residing and domiciled at                Rua                S-51, no Quadra 59, lote 02, in the city of Anápolis, GO, registered as                Individual Taxpayer under No.                692.406.631/34; |
|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| G. | **MARIA                ZENIA AMARAL BRITO VILELA**,                a                Brazilian citizen, married, businesswoman, residing and domiciled                at Rua                Elvira, 42 Vila Santa Maria de Nazareth, in the city of Anápolis, GO,                registered as Individual Taxpayer under No.                283.218.201/15; |
|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| H. | **MARIA                HELENA AMARAL BRITO FERREIRA**,                a                Brazilian citizen, married, businessman, residing and domiciled at                Rua                J-31, 40, Setor Jaó, in the city of Goiânia, GO, registered as Individual                Taxpayer under No. 348.055.591/87; |
|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| I. | **CANDIDA                MARIA TEIXEIRA DO AMARAL BRITO**,                a                Brazilian citizen, single, businessman, residing and domiciled at                Rua                Arlindo Costa, 17, in the city of Anápolis, GO, registered as Individual                Taxpayer under No. 320.240.531/49; |
|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| J. | **HELENA                TEIXEIRA BRITO**,                Brazilian, widow, businesswoman, residing and domiciled at Rua Arlindo                Costa, 17, in the city of Anápolis, GO, registered as Individual Taxpayer                under No. 402.934.911/00; |
|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| K. | **ALDOMIRO                PEREIRA FALEIRO**,                Brazilian, widower, businessman, residing and domiciled at Rua 9-B,                Quadra                J-3. Don Orlando, Lotes 11/17, no 182, apto. 1.703, Setor Oeste, in the                city of Goiânia, GO, registered as Individual Taxpayer under No.                002.799.001/04; |
|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**      SOLE QUOTAHOLDERS **
**      IRGOVEL – INDÚSTRIA RIOGRANDENSE DE ÓLEOS VEGETAIS LTDA**

| **I.** | **ASSIGNMENT                AND TRANSFER OF QUOTAS** |
|--------|------------------------------------------------------|

**FOUNDING        QUOTAHOLDERS TO NUTRA SA, LLC**

| 1.1. | The                quotaholders **(a)**                Osmar Teixeira do Amaral Brito, **(b)**                Newman Teixeira do Amaral Brito, **(c)**                Edilson Teixeira do Amaral Brito, **(d)**                Darlan Teixeira do Amaral Brito, **(e)**                Samuel Amaral Brito Júnior, **(f)**                Darlene do Amaral Brito Costa, **(g)**                Maria Zenia Amaral Brito Vilela, **(h)**                Maria Helena Amaral Brito Ferreira, **(i)**                Candida Maria Teixeira do Amaral Brito, **(j)**                Helena Teixeira Brito, e **(k)**                Aldomiro Pereira Faleiro, all qualified above, (“Founding Quotaholders”),                assign and transfer to **NUTRA                SA LLC**,                a                limited liability company organized and existing in accordance wiht                the                laws of the State of Delaware, United States of América, taxpayer’s                registration no. (●), hearquartered in the city of Wilmington, State of                Delaware,,United States of América, at 2711 Centerville Road Suite 400, in                this act represented by its attorney-in-fact, Mr. George Pikielny,                a                Brazilian citizen, married, business administrator, registered with                the                Regional Administration Council under no. 3095, bearer of identity                card                no. 2.160.786 SSP/SP and taxpayer’s registration no. 004.756.538-15,                residing and domiciled in the city of São Paulo, State of São Paulo,                Federative Repúblic of Brazil, with offices at Rua Joaquim Floriano, 243 –                conjunto 113, CEP 04534-010, pursuant to the power of attorney granted                on                January 31, 2008 (“**NUTRA                SA**”),                the totality of their respective equity interest in the corporate                capital                of the Company, as per Schedule I hereto, equivalent to 500.000 (five                hundred thousand) quotas, with par value of R$ 1,00 (one Brazilian                Real)                each, representing 100% (one hundred percent) of the corporate capital                of                the Company, which quotas are duly subscribed for and paid-in, as                well as                free and clear of any liens or encumbrances of any                kind. |
|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 1.2. | In                view of provision 1.1. above, the Founding Quotaholders withdraw                from the                Company and **NUTRA                SA**                is                therein admitted. |
|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.3. | The                Founding Quotaholders, now withdrawing from the Company,** **and                the new quotaholder, **NUTRA                SA**,                which is herein admitted in the Company, reciprocally grant full,                general                and irrevocable release with respect to the assignment and transfer                of                quotas mentioned above, waiving any further recourse against each                other,                for whatever reason or pretext. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.4. | Further,                the Founding Quotaholders grant the Company full, general and irrevocable                release with respect to the respective equity participations held                by them                in the Company until the date hereof, as indicated in Schedule I                hereto,                including, without limitation, profits, credits or any other rights                of any                kind susceptible of being exercised against the                Company. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**NUTRA        SA, LLC TO NUTRACEA, A CALIFORNIA CORPORATION**

**Nutra      SA**
**NutraCea**
**NutraCea**

| 1.5. | In                view of provision 1.5 above, **NutraCea**                is                hereby admitted in the Company. |
|------|------------------------------------------------------------------------------------------------------------------------------|

| 1.6. | The                quotaholder **Nutra                SA**and                **NutraCea**                hereby reciprocally grant full, general and irrevocable release with                respect to the assignment and transfer of quotas mentioned above,                waiving                any further recourse against each other, for whatever reason or                pretext. |
|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.7. | Further,                the quotaholder **Nutra                SA**grants                the Company full, general and irrevocable release with respect to                the                equity participation held by it in the Company, including, without                limitation, profits, credits or any other rights of any kind susceptible                of being exercised against the                Company. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| II. | **AMENDMENT                TO CLAUSE FIVE OF THE ARTICLES OF                ASSOCIATION** |
|-----|-------------------------------------------------------------------------------------------|

| 2.1. | In                view of the assignments and transfers of quotas indicated in Section                I                above, and the resolutions below, clause five of the articles of                association, relating to the corporate capital of the company, duly                renumbered as per the provisions herein, is hereafter referred to                as                clause four and reads as follows: |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**CLAUSE      FOUR – CORPORATE CAPITAL**

| **Quotaholders**             |   | **Quotas** | ** ** | **%**  |   | **Amount                – R$** |   |
|------------------------------|--------|------------|------------|--------|--------|--------------------------------------|--------|
| NUTRA                SA, LLC |   |       | 499.950    |   |   | 99,99                                |   |   | 499.950,00 |   |
| NUTRACEA                     |   |       | 50         |   |   | 0,01                                 |   |   | 50,00 |   |
| **Total**                    |   |       | 500.000    |   |   | 100,00                               |   |   | 500.000,00 |   |

| **III.** | **MODIFICATION                OF THE CORPORATE NAME OF THE                COMPANY** |
|----------|-------------------------------------------------------------------------------------|

| 3.1. | The                quotaholders herein admitted in the Company decide to modify its                corporate                name **from**                Irgovel – Indústria Riograndense de Óleos Vegetais Ltda. **to**                (●). |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| IV. | **AMENDMENT                TO CLAUSE ONE AND TWO OF THE ARTICLES OF                ASSOCIATION** |
|-----|--------------------------------------------------------------------------------------------------|

| 4.1. | In                view of provision 3.1. above, the quotaholders decide to modify the                reading of clause one of the Articles of Association of the Company                and to                insert therein pertinent provisions with respect to its headquarters                and                jurisdiction. Finally, the quotaholders decide to include in the                same                provision an express reference allowing the Company to open branches,                sub-offices and other annexes either in Brazil or                overseas. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.2. | Due                to these decisions, clause one of the Articles of Association of                the                Company hereafter reads as follows: |
|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------|

**CLAUSE      ONE – CORPORATE NAME AND HEADQUARTERS **

----

| V. | **RENUMBERING                AND MODIFICATION OF THE PREVIOUS CLAUSE THREE OF THE ARTICLES OF                ASSOCIATION** |
|----|----------------------------------------------------------------------------------------------------------------------------|

| 5.1. | In                view of **(a)**                the modifications mentioned in Section IV and **(b)**                and the need to rearrange the corporate purpose of the Company, due                to the                transfer of its corporate control, as indicated in Section I above,                the                new clause two of the Articles of Association hereafter reads as                follows,                already considering the renumbering of the clauses                hereof: |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**CLAUSE      TWO – CORPORATE PURPOSE**

| VI. | **ALTERAÇÃO                DA ANTIGA CLÁUSULA QUARTA DO CONTRATO                SOCIAL** |
|-----|---------------------------------------------------------------------------------------------------------|

| 6.1. | The                previous clause four of the Articles of Association is hereafter                renumbered as clause three and altered as indicated                below: |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**CLAUSE      THREE **
**–      **
**DURATION**

| VII. | **AMENDMENT                TO CLAUSE SIX OF THE ARTICLES OF                ASSOCIATION** |
|------|------------------------------------------------------------------------------------------|

| 7.1. | The                previous clause six of the Articles of Association, in connection                with                the“Sale, Assignment and Transfer of Capital Quotas and Termination of                the                Company with regard to One Quotaholder”, is hereby renumbered to clause                five of the Articles of Association, and hereafter relates to the                preemptive rights of the majority quotaholder with respect to the                transfer                of the quotas of the minority quotaholder, and reads as                follows: |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**CLAUSE      FIVE **
**-      **
**PREVIOUS      CONSENT**

| 7.2. | The                issues mentioned in the previous clause six of the Articles of                Association, i.e., the “Sale, Assignment and Transfer of Capital Quotas                and Termination of the Company with regard to One Quotaholder”, are                hereafter included, with different contractual treatment, in clause                eight                hereof. |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| VIII. | **AMENDMENT                TO CLAUSE SIX OF THE ARTICLES OF ASSOCIATION**: |
|-------|----------------------------------------------------------------------------|

**CLAUSE      SIX – MANAGEMENT OF THE COMPANY**

|   | a. | the                opening and closing of branches and sub-offices of the                Company; |
|--------|----|---------------------------------------------------------------------------------------------------|

|   | b. | the                acquisition, alienation, transfer, assignment, encumbrance or leasing                of                any real estate property or assets of the                Company; |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | c. | the                acquisition, alienation and encumbrance of equity participation,                profit,                shares, quotas or rights held by the Company in other companies or                undertakings; |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | d. | the                assumption of obligations or the conclusion of any businesses in                a amount                higher than R$ (●) (●), at any time, or businesses for which investments                by the Company for a period longer than 12 (twelve) months individually                or                *in                totum*                are necessary; |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | e. | the                borrowing and lending of any amounts or to third                parties; |
|--------|----|---------------------------------------------------------------------------------------------|

|   | f. | any                negotiation on the behalf of the Company, including the approval                of the                execution of any agreements and amendments thereto outside normal                business                or unrelated to the corporate purpose, including, among others: (i)                granting of loans and financing, (ii) the granting of securities                of                anticipated payments, and (iii) businesses with any of the quotaholders,                administrators or employees of the Company or with a natural person                or                legal entity that owns the control of or is controlled by said                quotaholders, administrators or employees or relatives of any of                them; |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | g. | the                nomination of independent auditors for the                Company; |
|--------|----|---------------------------------------------------------------------------------------|

|   | h. | the                nomination of any attorneys-in-fact to act on behalf of the Company;                and |
|--------|----|------------------------------------------------------------------------------------------------------------|

|   | i. | the                performance of any acts or the execution of any documents contemplating                any judicial settlement, extrajudicial or judicial recovery proceedings,                bankruptcy or insolvency of the Company, as well as the merger, spin-off                or amalgamation thereof with any other company, and the recommendation                for                any of these operations. |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| IX. | **AMENDMENT                TO CLAUSE SEVEN OF THE ARTICLES OF                ASSOCIATION** |
|-----|--------------------------------------------------------------------------------------------|

| 9.1. | The                previous clause seven of the Articles of Association, regarding the                “Fiscal Year, Financial Statements and Distribution of Profits”, hereafter                relates to the approval of decisions by the quotaholders and reads                as                follows: |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**“CLAUSE      SEVEN – RESOLUTIONS OF THE QUOTAHOLDERS**

----

| 9.2. | The                matters mentioned in the previous clause seven of the Articles of                Association are hereafter included in clause                nine. |
|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| X. | **EXCLUSION                OF THE PREVIOUS CLAUSES NINE AND TEN OF THE ARTICLES OF                ASSOCIATION** |
|----|-----------------------------------------------------------------------------------------------------------------|

| 10.1. | Clauses                nine and ten of the Articles of Association, in connection, respectively,                with the “Amendment to the Articles of Association” and “Final Provisions”                are hereby excluded. |
|-------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 10.2. | The                matters previously inserted in clause ten of the Articles of Association                are hereafter included in clause eleven, as per the provisions                below. |
|-------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| XI. | **NEW                CLAUSE EIGHT OF THE ARTICLES OF                ASSOCIATION** |
|-----|-----------------------------------------------------------------------------------|

**CLAUSE      EIGTH – WITHDRAWAL OF QUOTAHOLDERS**

| XII. | **NEW                CLAUSE NINE OF THE ARTICLES OF                ASSOCIATION** |
|------|----------------------------------------------------------------------------------|

**CLAUSE      NINE – FISCAL YEAR**

----

| XIII. | **NEW                CLAUSE TEN OF THE ARTICLES OF                ASSOCIATION** |
|-------|---------------------------------------------------------------------------------|

**CLAUSE      TEN – LIQUIDATION**

| XIV. | **INCLUSION                OF CLAUSE ELEVEN AND TWELVE OF THE ARTICLES OF                ASSOCIATION** |
|------|--------------------------------------------------------------------------------------------------------|

**(A)**
**(b)**

**“CLAUSE      ELEVEN – APPLICABLE LAW**

**CLÁUSULA      TWELVE – JURISDICTION**

| **XV.** | **RESTATEMENT                OF THE ARTICLES OF                ASSOCIATION** |
|---------|------------------------------------------------------------------------------|

----

**(NEW      CORPORATE NAME)**

**ARTICLES      OF ASSOCIATION**

**CLAUSE      ONE – CORPORATE NAME AND HEADQUARTERS **

**CLAUSE      TWO – CORPORATE PURPOSE**

**CLAUSE      THREE **
**–      **
**DURATION**

**CLAUSE      FOUR – CORPORATE CAPITAL**

| **Quotaholders**             |   | **Quotas** | ** ** | **%**  |   | **Amount                – R$** |   |
|------------------------------|--------|------------|------------|--------|--------|--------------------------------------|--------|
| NUTRA                SA, LLC |   |       | 499.950    |   |   | 99,99                                | %      |   | 499.950,00 |   |
| NUTRACEA                     |   |       | 50         |   |   | 50,00                                |   |   | 499.950,00 |   |
| **Total**                    |   |       | 500.000    |   |   | 100,00                               |   |   | 500.000,00 |   |

----

**CLAUSE      FIVE **
**-      **
**PREVIOUS      CONSENT**

**CLAUSE      SIX – MANAGEMENT OF THE COMPANY**

|   | a. | the                opening and closing of branches and sub-offices of the                Company; |
|--------|----|---------------------------------------------------------------------------------------------------|

|   | b. | the                acquisition, alienation, transfer, assignment, encumbrance or leasing                of                any real estate property or assets of the                Company; |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | c. | the                acquisition, alienation and encumbrance of equity participation,                profit,                shares, quotas or rights held by the Company in other companies or                undertakings; |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | d. | the                assumption of obligations or the conclusion of any businesses in                a amount                higher than R$ (●) (●), at any time, or businesses for which investments                by the Company for a period longer than 12 (twelve) months individually                or                *in                totum*                are necessary; |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | e. | the                borrowing and lending of any amounts or to third                parties; |
|--------|----|---------------------------------------------------------------------------------------------|

----

|   | f. | any                negotiation on the behalf of the Company, including the approval                of the                execution of any agreements and amendments thereto outside normal                business                or unrelated to the corporate purpose, including, among others: (i)                granting of loans and financing, (ii) the granting of securities                of                anticipated payments, and (iii) businesses with any of the quotaholders,                administrators or employees of the Company or with a natural person                or                legal entity that owns the control of or is controlled by said                quotaholders, administrators or employees or relatives of any of                them; |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | g. | the                nomination of independent auditors for the                Company; |
|--------|----|---------------------------------------------------------------------------------------|

|   | h. | the                nomination of any attorneys-in-fact to act on behalf of the Company;                and |
|--------|----|------------------------------------------------------------------------------------------------------------|

|   | i. | the                performance of any acts or the execution of any documents contemplating                any judicial settlement, extrajudicial or judicial recovery proceedings,                bankruptcy or insolvency of the Company, as well as the merger, spin-off                or amalgamation thereof with any other company, and the recommendation                for                any of these operations. |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**CLAUSE      SEVEN – RESOLUTIONS OF THE QUOTAHOLDERS**

----

**CLAUSE      EIGTH – WITHDRAWAL OF QUOTAHOLDERS**

**CLAUSE      NINE – FISCAL YEAR**

----

**CLAUSE      TEN – LIQUIDATION**

**CLAUSE      ELEVEN – APPLICABLE LAW**

**CLÁUSULA      TWELVE – JURISDICTION**

| _________________________________                         | _________________________________                     |
|-----------------------------------------------------------|-------------------------------------------------------|
| (a)                Osmar Teixeira do Amaral Brito         | (b)                Newman Teixeira do Amaral Brito    |
| _________________________________                         | _________________________________                     |
| (c)                Edilson Teixeira do Amaral Brito       | (d)                Darlan Teixeira do Amaral Brito    |
| _________________________________                         | _________________________________                     |
| (e)                Samuel Amaral Brito Júnior        | (f)                Darlene do Amaral Brito Costa      |
| _________________________________                         | _________________________________                     |
| (g)                Maria Zenia Amaral Brito Vilela        | (h)                Maria Helena Amaral Brito Ferreira |
| _________________________________                         | _________________________________                     |
| (i)                Candida Maria Teixeira do Amaral Brito | (j)                Helena Teixeira Brito              |

----

| _________________________________           |   |
|---------------------------------------------|--------|
| (k)                Aldomiro Pereira Faleiro |   |

| _________________________________      | _________________________________ |
|----------------------------------------|-----------------------------------|
| Nutra                SA, LLCPor:Cargo: | (●)                         |

| Appointed                Attorney: |
|------------------------------------|
| _________________________________  |
| (●)                          |
| OAB                (●)       |

**Witnesses:**

| _________________________________       | _________________________________       |
|-----------------------------------------|-----------------------------------------|
| Name:                                   | Name:                                   |
| ID:                                     | ID:                                     |
| taxpayer's                registration: | taxpayer's                registration: |

----

**Schedule          H**

**Potential          Contingent Liabilities**

**Irregularities          identified by NutraCea and acknowledged by the Sellers**

**Pending          Litigation**

----

**1.        POTENTIAL CONTINGENT LIABILITIES AND IRREGULARITIES IDENTIFIED BY NUTRACEA        AND        ACKNOWLEDGED BY THE SELLERS**

****NutraCea****
**        SELLERS**

**A.        REAL ESTATE MATTERS – CLAUSE 4.14. OF THE AGREEMENT**

**SELLERS**

|   | (i) | the                  constructed area of **IRGOVEL**’s                  property in city of Pelotas, State of Rio Grande do Sul, Federative                  Republic of Brazil, located at Avenida João Goulart, 7,351 (the                  “**Property**”),                  is of 8,581.76 m2 (eight thousand, five hundred eighty-one point                  seventy-six square meters); |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | the                  Title Record of the **Property**,                  issued by the Real Estate Registry on December 5, 2007, indicates                  the                  existence of a constructed area of 2,400.00 m2 (two thousand four hundred                  square meters); |
|--------|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**SELLERS**
**NutraCea**
**Property**
**Final        Purchase Price**

**B.        TAX MATTERS - CLAUSE 4.26. OF THE AGREEMENT**

**SELLERS**

|   | (i) | Fiscal                  Execution no. 022/105.0020813-2, amounting to USD 69,117.30 (sixty-nine                  thousand, one hundred seventeen US Dollars, and thirty                  cents); |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | IOF                  on intercompany loans not paid, in the amount of USD 113,777.18                  (one                  hundred thirteen thousand, seven hundred seventy-seven US Dollars,                  and                  eighteen cents); |
|--------|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iii) | withholding                  income tax on intercompany loans not paid, in the amount of USD                  47,876.53                  (forty-seven thousand, eight hundred seventy-six US Dollars, and                  fifty-three cents); |
|--------|-------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iv) | PIS                  and COFINS not paid on tax credits, in the amount of USD 21,966.88                  (twenty-one thousand, nine hundred sixty-six US Dollars, and eighty-eight                  cents); |
|--------|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (v) | PIS                  and COFINS not paid on the presumed IPI credit, in the amount of                  USD                  6,759.04 (six thousand, seven hundred fifty-nine US Dollars, and                  four                  cents); |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (vi) | non-payment                  of INSS on the services contracted from cooperatives, in the amount                  of USD                  18,024,11 (eighteen thousand, twenty-four US Dollars, and eleven                  cents); |
|--------|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (vii) | fringe                  benefits not included in the executives’ compensation for labor purposes,                  in the amount of USD 14,644.59 (fourteen thousand, six hundred                  forty-four                  US Dollars, and fifty-nine cents) |
|--|-------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**NutraCea**
**Agreement**

**SELLERS**
**Final        Purchase Price**
**Closing        Date**
**SELLERS        **
**Territory**

**SELLERS**
**Final        Purchase Price**

**w**

**C.        CIVIL AND COMMERCIAL LITIGATION MATTERS – CLAUSE 4.22 OF THE        AGREEMENT**

**SELLERS**

| **TYPE                  OF ACTION:**          | Action                  for damages                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|----------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                | Elaine                  Konradt Gonçalves and others                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| **DEFENDANT:**                                | Irgovel                  and other                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| **COURT:**                                    | Pelota`s                  4th                  Civil Court                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| **FILE                  No:**                 | 022/1.05.0030336-4                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| **FILING                  DATE:**             | July                  16, 2002                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| **MATTER:**                                   | Damages                  arising from work accident.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| **VALUE                  OF CLAIM:**          | R$                  285,000.00 (equivalent to approximately US$157,458.56)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| **AMOUNT                  IN DISPUTE:**       | R$                  17,500.00 to each of the three Plaintiffs, plus 0,5% interest rate                  per                  month as of the date of the work accident (April 05, 2002) and                  1% interest                  rate per month as of the enactment of the new Civil Code (January                  2003),                  and monthly payment in the amount of 2/3 of the minimum wage. Total                  amount duly adjusted: R$176,326.81 (equivalent to approximately                  **US$                  99,316.67**)  |
| **DEVELOPMENTS                  / CURRENT STATUS** | Awaiting                  the judgment of the interlocutory appeal interposed against the                  decision                  that denied the special appeal interposed by Irgovel against the                  decision                  rendered by Rio Grande do Sul`s State Court of                  Appeal.                                                                                                                                                                                                                                                  |

----

| **TYPE                  OF ACTION:**          | Action                  for damages                                                                                                                                                                                                                                        |
|----------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                | Marileia                  Lima de Moraes                                                                                                                                                                                                                                   |
| **DEFENDANT:**                                | Irgovel                                                                                                                                                                                                                                                                    |
| **COURT:**                                    | Pelota`s                  4th                  Civil Court                                                                                                                                                                                                                 |
| **FILE                  No:**                 | 022/1.05.0032383-7                                                                                                                                                                                                                                                         |
| **FILING                  DATE:**             | May                  06, 2005                                                                                                                                                                                                                                              |
| **MATTER:**                                   | Moral                  damages arising from car accident caused by Irgovel`s                  employee.                                                                                                                                                                    |
| **VALUE                  OF CLAIM:**          | R$120,000.00                  (equivalent to approximately **US$                  66,298.34**)                                                                                                                                                                             |
| **AMOUNT                  IN DISPUTE:**       | Indemnification                  for moral damages in the amount of 400 minimum wages, plus a monthly                  payment in the amount of 5 minimum wages. Total                  amount adjusted: R$152,000.00 (equivalent to approximately **US$85,614.51**)  |
| **DEVELOPMENTS                  / CURRENT STATUS** | Awaiting                  final decision to be rendered by the                  Judge.                                                                                                                                                                                          |

| **TYPE                  OF ACTION:**          | Collection                  Suit                                                                                                                      |
|----------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                | Grehs                  & Cia. Ltda.                                                                                                               |
| **DEFENDANT:**                                | Irgovel                                                                                                                                               |
| **COURT:**                                    | Santa                  Cruz do Sul`s 2nd                  Civil Court                                                                                 |
| **FILE                  No:**                 | 026/1.05.0001725                                                                                                                                      |
| **FILING                  DATE:**             | April                  08, 2005.                                                                                                                      |
| **MATTER:**                                   | Collection                  of the amount due to the breach of the commercial representative                  agreement                  by Irgovel.  |
| **VALUE                  OF CLAIM:**          | R$809.50                  (equivalent to approximately **US$                  455.95**)                                                               |
| **AMOUNT                  IN DISPUTE:**       | Not                  applicable** **                                                                                                             |
| **DEVELOPMENTS                  / CURRENT STATUS** | Awaiting                  the conciliatory hearing to be appointed by the                  Judge.                                                          |

----

| **TYPE                  OF ACTION:**          | Action                  for damages                                                                                                                                                                                                                                                                                 |
|----------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                | Claudio                  Roberto Foguesatto                                                                                                                                                                                                                                                                         |
| **DEFENDANT:**                                | Irgovel                  and other                                                                                                                                                                                                                                                                                  |
| **COURT:**                                    | Coronel                  Bicaco`s Civil Court                                                                                                                                                                                                                                                                       |
| **FILE                  No:**                 | 093/1.04.0000612-5                                                                                                                                                                                                                                                                                                  |
| **FILING                  DATE:**             | June                  07, 2004                                                                                                                                                                                                                                                                                      |
| **MATTER:**                                   | Declare                  the defeasance of trade acceptance bill issued and not paid in                  addition to                  moral damages arising from alleged undue administrative collection                  (protest bill).                                                                           |
| **VALUE                  OF CLAIM:**          | R$80,000.00                  (equivalent to approximately US$ 44,198.89)                                                                                                                                                                                                                                            |
| **AMOUNT                  IN DISPUTE:**       | R$10,000.00                  for moral damages, duly adjusted, plus 1% interest rate per month,                  i.e.,                  R$12,509.37 (equivalent to approximately **US$                  7,045.94**)                                                                                                 |
| **DEVELOPMENTS                  / CURRENT STATUS** | Awaiting                  the judgment of the interlocutory appeal interposed against the                  decision                  that denied the special appeal interposed by Irgovel against the                  decision                  rendered by Rio Grande do Sul`s State Court of                  Appeal. |

| **TYPE                  OF ACTION:**          | Action                  for damages and loss of profit                                                                                                                                                                                                                                                                                                                                                                   |
|----------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                | João                  Jurez Machado                                                                                                                                                                                                                                                                                                                                                                                 |
| **DEFENDANT:**                                | Irgovel                                                                                                                                                                                                                                                                                                                                                                                                                  |
| **COURT:**                                    | Caçapava`s                  1st                  Civil Court                                                                                                                                                                                                                                                                                                                                                        |
| **FILE                  No:**                 | 040/1.03.0000829-4                                                                                                                                                                                                                                                                                                                                                                                                       |
| **FILING                  DATE:**             | May                  25, 1999                                                                                                                                                                                                                                                                                                                                                                                            |
| **MATTER:**                                   | Damages                  and loss of profit arising from disease caused by animal food produced                  and                  commercialized by Irgovel.                                                                                                                                                                                                                                                         |
| **VALUE                  OF CLAIM:**          | R$                  19,976.39 (equivalent to approximately US$11,036.67)                                                                                                                                                                                                                                                                                                                                                 |
| **AMOUNT                  IN DISPUTE:**       | Damages                  in the amount of R$6,775.59, duly adjusted as of August 28, 1998,                  plus 1%                  interest rate per month and loss of profit in the amount of R$13,200.80,                  duly adjusted as of September 22, 1998, plus 1% interest rate per                  month. Total                  amount: R$79,577.60 (equivalent to approximately **US$44,822.35**)  |
| **DEVELOPMENTS                  / CURRENT STATUS** | Awaiting                  the judgment of the special appeal interposed by Irgovel against                  the                  decision rendered by Rio Grande do Sul`s State Court of                  Appeal.                                                                                                                                                                                                             |

----

| **TYPE                    OF ACTION:**          | Action                    for damages                                                                          |
|------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                  | Marcio                    Fontoura Vieira Marques                                                              |
| **DEFENDANT:**                                  | Irgovel                                                                                                        |
| **COURT:**                                      | São                    Luiz Gonzaga ́s 1st Civil Court                                                |
| **FILE                    No:**                 | 034/1.03.0002849-0                                                                                             |
| **FILING                    DATE:**             | July                    10, 2002                                                                               |
| **MATTER:**                                     | Damages                    arising from disease caused by animal food produced by                    Irgovel.  |
| **VALUE                    OF CLAIM:**          | R$                    619.00 (equivalent to approximately **US$348.65**)                                       |
| **AMOUNT                    IN DISPUTE:**       | Not                    applicable                                                                              |
| **DEVELOPMENTS                    / CURRENT STATUS** | Awaiting                    final decision to be rendered by the                    Judge.                          |

| **TYPE                    OF ACTION:**          | Administrative                    Notice                                                                                                                                   |
|------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                  | INMETRO                                                                                                                                                                    |
| **DEFENDANT:**                                  | Irgovel                                                                                                                                                                    |
| **COURT:**                                      | INMETRO                                                                                                                                                                    |
| **FILE                    No:**                 | 1262434                                                                                                                                                                    |
| **FILING                    DATE:**             | November                    30, 2005                                                                                                                                       |
| **MATTER:**                                     | Violation                    of Inmetro`s regulations regarding the quantity of animal food                    produced                    and commercialized by Irgovel.  |
| **VALUE                    OF CLAIM:**          | Not                    applicable                                                                                                                                          |
| **AMOUNT                    IN DISPUTE:**       | Not                    applicable                                                                                                                                          |
| **DEVELOPMENTS                    / CURRENT STATUS** | Defense                    presented on December 14, 2005.                                                                                                                      |

----

| **TYPE                    OF ACTION:**          | Administrative                    Notice                                                                                                                                   |
|------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                  | INMETRO                                                                                                                                                                    |
| **DEFENDANT:**                                  | Irgovel                                                                                                                                                                    |
| **COURT:**                                      | INMETRO                                                                                                                                                                    |
| **FILE                    No:**                 | 1262432                                                                                                                                                                    |
| **FILING                    DATE:**             | November                    30, 2005                                                                                                                                       |
| **MATTER:**                                     | Violation                    of Inmetro`s regulations regarding the quantity of animal food                    produced                    and commercialized by Irgovel.  |
| **VALUE                    OF CLAIM:**          | Not                    applicable                                                                                                                                          |
| **AMOUNT                    IN DISPUTE:**       | Not                    applicable                                                                                                                                          |
| **DEVELOPMENTS                    / CURRENT STATUS** | Defense                    presented on December 14, 2005.                                                                                                                      |

| **TYPE                    OF ACTION:**          | Administrative                    Notice                                                                                                                                   |
|------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                  | INMETRO                                                                                                                                                                    |
| **DEFENDANT:**                                  | Irgovel                                                                                                                                                                    |
| **COURT:**                                      | INMETRO                                                                                                                                                                    |
| **FILE                    No:**                 | 1329841                                                                                                                                                                    |
| **FILING                    DATE:**             | April                    28, 2005                                                                                                                                          |
| **MATTER:**                                     | Violation                    of Inmetro`s regulations regarding the quantity of animal food                    produced                    and commercialized by Irgovel.  |
| **VALUE                    OF CLAIM:**          | Not                    applicable                                                                                                                                          |
| **AMOUNT                    IN DISPUTE:**       | Not                    applicable                                                                                                                                          |
| **DEVELOPMENTS                    / CURRENT STATUS** | Defense                    presented on May 27, 2005                                                                                                                            |

----

| **TYPE                    OF ACTION:**          | Administrative                    Notice                                                                                                                                                                                                         |
|------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                  | INMETRO                                                                                                                                                                                                                                          |
| **DEFENDANT:**                                  | Irgovel                                                                                                                                                                                                                                          |
| **COURT:**                                      | INMETRO                                                                                                                                                                                                                                          |
| **FILE                    No:**                 | 1333079                                                                                                                                                                                                                                          |
| **FILING                    DATE:**             | April                    19, 2005                                                                                                                                                                                                                |
| **MATTER:**                                     | Violation                    of Inmetro`s regulations regarding the quantity of refined sunflower                    oil                    (“oleo de girasol refinado”) produced and commercialized by                    Irgovel.  |
| **VALUE                    OF CLAIM:**          | Not                    applicable                                                                                                                                                                                                                |
| **AMOUNT                    IN DISPUTE:**       | Not                    applicable                                                                                                                                                                                                                |
| **DEVELOPMENTS                    / CURRENT STATUS** | Defense                    presented on June 07, 2005.                                                                                                                                                                                                |

| **TYPE                    OF ACTION:**          | Administrative                    Notice                                                                                                                                                                               |
|------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                  | INMETRO                                                                                                                                                                                                                |
| **DEFENDANT:**                                  | Irovel                                                                                                                                                                                                                 |
| **COURT:**                                      | INMETRO                                                                                                                                                                                                                |
| **FILE                    No:**                 | 1504183;                    1504182; 1504181; 1504175; 1504178                                                                                                                                                         |
| **FILING                    DATE:**             | March                    30, 2006                                                                                                                                                                                      |
| **MATTER:**                                     | Violation                    of Inmetro`s regulations regarding the quantity of refined rice                    oil (“oleo                    de arroz refinado”) produced and commercialized by Irgovel.  |
| **VALUE                    OF CLAIM:**          | Not                    applicable                                                                                                                                                                                      |
| **AMOUNT                    IN DISPUTE:**       | Not                    applicable                                                                                                                                                                                      |
| **DEVELOPMENTS                    / CURRENT STATUS** | Defense                    presented on April 26, 2006                                                                                                                                                                      |

----

| **TYPE                    OF ACTION:**          | Administrative                    Notice                                                                                                                                   |
|------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                  | INMETRO                                                                                                                                                                    |
| **DEFENDANT:**                                  | Irgovel                                                                                                                                                                    |
| **COURT:**                                      | INMETRO                                                                                                                                                                    |
| **FILE                    No:**                 | 1262435                                                                                                                                                                    |
| **FILING                    DATE:**             | November                    11, 2005                                                                                                                                       |
| **MATTER:**                                     | Violation                    of Inmetro`s regulations regarding the quantity of animal food                    produced                    and commercialized by Irgovel.  |
| **VALUE                    OF CLAIM:**          | Not                    applicable                                                                                                                                          |
| **AMOUNT                    IN DISPUTE:**       | Not                    applicable                                                                                                                                          |
| **DEVELOPMENTS                    / CURRENT STATUS** | Defense                    presented on December 14, 2005.                                                                                                                      |

| **TYPE                    OF ACTION:**          | Administrative                    Notice                                                                                                                                                                                                               |
|------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                  | INMETRO                                                                                                                                                                                                                                                |
| **DEFENDANT:**                                  | Irgovel                                                                                                                                                                                                                                                |
| **COURT:**                                      | INMETRO                                                                                                                                                                                                                                                |
| **FILE                    No:**                 | 1262433                                                                                                                                                                                                                                                |
| **FILING                    DATE:**             | November                    30, 2005                                                                                                                                                                                                                   |
| **MATTER:**                                     | Violation                    of Inmetro`s regulations regarding the quantity of fat-reduced                    rice husk                    (“farelo de arroz desengordurado”) produced and commercialized by                    Irgovel.  |
| **VALUE                    OF CLAIM:**          | Not                    applicable                                                                                                                                                                                                                      |
| **AMOUNT                    IN DISPUTE:**       | Not                    applicable                                                                                                                                                                                                                      |
| **DEVELOPMENTS                    / CURRENT STATUS** | Defense                    presented on December 14, 2005                                                                                                                                                                                                   |

----

| **TYPE                    OF ACTION:**          | Administrative                    Notice                                              |
|------------------------------------------------------|--------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                  | Federal                    Highway Police                                             |
| **DEFENDANT:**                                  | Irgovel                                                                               |
| **COURT:**                                      | Federal                    Police                                                     |
| **FILE                    No:**                 | 1603091                                                                               |
| **FILING                    DATE:**             | November                    16, 2005                                                  |
| **MATTER:**                                     | Not                    informed.                                                      |
| **VALUE                    OF CLAIM:**          | R$85.12                    (equivalent to approximately US$47.02)                     |
| **AMOUNT                    IN DISPUTE:**       | R$92.00,                    duly adjusted (equivalent to approximately **US$51.82**)  |
| **DEVELOPMENTS                    / CURRENT STATUS** | Defense                    presented on January 16, 2006.                                  |

| **TYPE                    OF ACTION:**          | Administrative                    Notice                                                                                                                                                                                                             |
|------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                  | ANTT                                                                                                                                                                                                                                                 |
| **DEFENDANT:**                                  | Irgovel                                                                                                                                                                                                                                              |
| **COURT:**                                      | ANTT                                                                                                                                                                                                                                                 |
| **FILE                    No:**                 | 164079                                                                                                                                                                                                                                               |
| **FILING                    DATE:**             | March                    14, 2006                                                                                                                                                                                                                    |
| **MATTER:**                                     | Not                    informed.                                                                                                                                                                                                                     |
| **VALUE                    OF CLAIM:**          | R$550.00                    (equivalent to approximately US$329.69)                                                                                                                                                                                  |
| **AMOUNT                    IN DISPUTE:**       | R$585.34,                    duly adjusted (equivalent to approximately **US$212.89**)                                                                                                                                                               |
| **DEVELOPMENTS                    / CURRENT STATUS** | The                    defense presented was rejected and, in view of that, Irgovel                    interposed an                    appeal on July 06, 2007, which is awaiting a final decision to                    be                    rendered. |

----

| **TYPE                    OF ACTION:**          | Administrative                    Notice                                                                                          |
|------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                  | ANTT                                                                                                                              |
| **DEFENDANT:**                                  | Irgovel                                                                                                                           |
| **COURT:**                                      | ANTT                                                                                                                              |
| **FILE                    No:**                 | 160309-1                                                                                                                          |
| **FILING                    DATE:**             | August                    03, 2006                                                                                                |
| **MATTER:**                                     | Fine                    motivated by the excess of weight in the trucks used to transport                    Irgovel`s products.  |
| **VALUE                    OF CLAIM:**          | R$95.77                    (equivalent to approximately US$57.09)                                                                 |
| **AMOUNT                    IN DISPUTE:**       | R$101.36,                    duly adjusted (equivalent to approximately **US$51.00**)                                             |
| **DEVELOPMENTS                    / CURRENT STATUS** | Defense                    presented by Irgovel on September 12,                    2006.                                              |

| **TYPE                    OF ACTION:**          | Administrative                    Notice                                                                                          |
|------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                  | ANTT                                                                                                                              |
| **DEFENDANT:**                                  | Irgovel                                                                                                                           |
| **COURT:**                                      | ANTT                                                                                                                              |
| **FILE                    No:**                 | 158061-2                                                                                                                          |
| **FILING                    DATE:**             | November                    18, 2005                                                                                              |
| **MATTER:**                                     | Fine                    motivated by the excess of weight in the trucks used to transport                    Irgovel`s products.  |
| **VALUE                    OF CLAIM:**          | R$95.77                    (equivalent to approximately US$52.91)                                                                 |
| **AMOUNT                    IN DISPUTE:**       | R$100.78,                    duly adjusted (equivalent to approximately **US$56.76**)                                             |
| **DEVELOPMENTS                    / CURRENT STATUS** | Defense                    presented on December 18, 2005.                                                                             |

----

| **TYPE                    OF ACTION:**          | Administrative                    Notice                                                |
|------------------------------------------------------|----------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                  | ANTT                                                                                    |
| **DEFENDANT:**                                  | Irgovel                                                                                 |
| **COURT:**                                      | ANTT                                                                                    |
| **FILE                    No:**                 | 18129-7                                                                                 |
| **FILING                    DATE:**             | August                    02, 2006                                                      |
| **MATTER:**                                     | Not                    informed.                                                        |
| **VALUE                    OF CLAIM:**          | R$550.00                    (equivalent to approximately US$303.86)                     |
| **AMOUNT                    IN DISPUTE:**       | R$582.07,                    duly adjusted (equivalent to approximately **US$327.85**)  |
| **DEVELOPMENTS                    / CURRENT STATUS** | Defense                    presented on September 11, 2006.                                  |

| **TYPE                    OF ACTION:**                | Tax                    foreclosure                                                                                                                                                                                                                                                                                                                                                                                                                        |
|------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | INMETRO                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| **DEFENDANT:**                                        | Irgovel                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| **COURT:**                                            | Pelota`s                    2nd                    Federal Court                                                                                                                                                                                                                                                                                                                                                                                          |
| **FILE                    No:**                       | 2007.71.10.004040-7                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| **FILING                    DATE:**                   | June                    22, 2007                                                                                                                                                                                                                                                                                                                                                                                                                          |
| **MATTER:**                                           | Not                    informed.                                                                                                                                                                                                                                                                                                                                                                                                                          |
| **VALUE                    OF CLAIM:**                | R$3,790.56                    (equivalent to approximately US$2,094.23)                                                                                                                                                                                                                                                                                                                                                                                   |
| **AMOUNT                    IN DISPUTE:**             | R$4,000.17,                    duly adjusted (equivalent to approximately **US$2,253.11**)                                                                                                                                                                                                                                                                                                                                                                |
| **DEVELOPMENTS                    / CURRENT STATUS**  | Awaiting                    the service of process to be served on Irgovel.                                                                                                                                                                                                                                                                                                                                                                               |
| **CHANCES                    OF SUCCESS:**                 |  ̈ remote                               ̈ fair                                     ̈ good |

----

| **TYPE                    OF ACTION:**                | Tax                    Foreclosure                                                                                                                                                                                                                                                                                                                                                                                                                        |
|------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | INMETRO                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| **DEFENDANT:**                                        | Irgovel                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| **COURT:**                                            | Pelota`s                    2nd                    Federal Court                                                                                                                                                                                                                                                                                                                                                                                          |
| **FILE                    No:**                       | 2007.71.10.004041-9                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| **FILING                    DATE:**                   | June                    22, 2007                                                                                                                                                                                                                                                                                                                                                                                                                          |
| **MATTER:**                                           | Not                    informed.                                                                                                                                                                                                                                                                                                                                                                                                                          |
| **VALUE                    OF CLAIM:**                | R$18,114.50                    (equivalent to approximately US$10,008.01)                                                                                                                                                                                                                                                                                                                                                                                 |
| **AMOUNT                    IN DISPUTE:**             | R$19,116.23,                    duly adjusted (equivalent to approximately **US$10,767.28**)                                                                                                                                                                                                                                                                                                                                                              |
| **DEVELOPMENTS                    / CURRENT STATUS**  | Awaiting                    the service of process to be served on Irgovel.                                                                                                                                                                                                                                                                                                                                                                               |
| **CHANCES                    OF SUCCESS:**                 |  ̈ remote                               ̈ fair                                     ̈ good |

| **TYPE                    OF ACTION:**                | Tax                    Foreclosure                                                                                                                                                                                                                                                                                                                                                                                                                        |
|------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | INMETRO                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| **DEFENDANT:**                                        | Irgovel                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| **COURT:**                                            | Pelota`s                    1st                    Federal Court                                                                                                                                                                                                                                                                                                                                                                                          |
| **FILE                    No:**                       | 2007.71.10.006144-7                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| **FILING                    DATE:**                   | November                    05, 2007                                                                                                                                                                                                                                                                                                                                                                                                                      |
| **MATTER:**                                           | Not                    informed.                                                                                                                                                                                                                                                                                                                                                                                                                          |
| **VALUE                    OF CLAIM:**                | R$9,742.33                    (equivalent to approximately US$5,382.50)                                                                                                                                                                                                                                                                                                                                                                                   |
| **AMOUNT                    IN DISPUTE:**             | R$9,839.75,                    duly adjusted (equivalent to approximately **US$5,542.27**)                                                                                                                                                                                                                                                                                                                                                                |
| **DEVELOPMENTS                    / CURRENT STATUS**  | Awaiting                    the service of process to be served on Irgovel.                                                                                                                                                                                                                                                                                                                                                                               |
| **CHANCES                    OF SUCCESS:**                 |  ̈ remote                               ̈ fair                                     ̈ good |

----

**NutraCea**
**Agreement**

**D.          LABOR MATTERS – CLAUSES 4.18. AND SUBSEQUENT OF THE          AGREEMENT**

**SELLERS**

**I.          EXTRAJUDICIAL LABOR MATTERS**

| **Type of Liability**                                                   |   | **Contingency****(R$)**               |   | **Total Potential Contigent****Liability (R$)** |
|-----------------------------------------------------------------------------------|--------|---------------------------------------|--------|----------------------------------------------------------------|
|                                                                              |   |                                  |   |                                                           |
| Recognition                    of employment relations with sales representatives |   | R$ 2,433,764.62                  |   | USD 597,163.46                                            |
|                                                                              |   |                                  |   |                                                           |
| Non                    compliance with apprenticeship mandatory quota.            |   | R$ 380.00                        |   | USD 1,070.18                                              |
|                                                                              |   |                                  |   |                                                           |
| Non                    compliance with handicapped mandatory quota.               |   | R$ 1,322.10                      |   | USD 4,468.06                                              |
|                                                                              |   |                                  |   |                                                           |
| Salary                    equity liability                                        |   | R$ 119,973.84                    |   | USD 67,575.67                                             |
|                                                                              |   |                                  |   |                                                           |
| Non                    payment of salary (overtime)                               |   | R$ 170.26 per employee |   | USD 18,508.61                                             |
|                                                                              |   |                                  |   |                                                           |
| Hazardous                    work premium                                         |   | R$ 2,777.29 per month  |   | USD 93,858.91                                             |
|                                                                              |   |                                  |   |                                                           |
| Sunday                    and holidays’ overtime work (rest day)            |   | R$ 77,823.98 per year  |   | USD 219,173.09                                            |
|                                                                              |   |                                  |   |                                                           |
| Absence                    of a trained employee to perform SESMT activities      |   | R$ 1,321.61                      |   | USD 7,444.40                                              |
|                                                                              |   |                                  |   |                                                           |
| **TOTAL**                                                                         |   | **-**                                 |   | **USD 1,002,562.38**                                      |

----

**II.          JUDICIAL LABOR MATTERS**

| **TYPE                    OF ACTION:**                | Labor                    claim                                                                                                                                                                                                                                                                          |
|------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | Juraci                    Cunha Mesquita, Daiane Cunha Mesquita, Luziane Cunha Mesquita                    and Daniele                    Cunha Mesquita                                                                                                                                                |
| **DEFENDANT:**                                        | **IRGOVEL                    Indústria Riograndense de Óleos Vegetais Ltda.**                                                                                                                                                                                                                 |
| **COURT:**                                            | 3rd                    Labor Court of Pelotas/RS                                                                                                                                                                                                                                                        |
| **FILE                    No:**                       | 01147-2005-103-04-00-5                                                                                                                                                                                                                                                                                  |
| **FILING                    DATE:**                   | October                    24, 2005                                                                                                                                                                                                                                                                     |
| **MATTER:**                                           | The                    relatives of a deceased company's employee request pain and suffering                    damages arising from his death caused by an accident at the company’s                    premises as well as payment of lifetime pension and attorney's                    fees.  |
| **VALUE                    OF CLAIM:**                | Unable                    to determine due to the lack of documents                                                                                                                                                                                                                                          |
| **AMOUNT                    IN DISPUTE:**             | Unable                    to determine due to the lack of documents                                                                                                                                                                                                                                          |
| **DEVELOPMENTS                    / CURRENT STATUS**  | In                    a court hearing held on December 6, 2005, the plaintiffs offered                    settlement proposal of R$ 50,000.00 for each plaintiff. The company                    rejected the proposal. Waiting for the judgment of the                    claim.                            |
|                                                       |                                                                                                                                                                                                                                                                                                         |
| **COMMENTS:**                                         | Information                    obtained from client’s data room.                                                                                                                                                                                                                                  |
| **CONTINGENCY:**                                           | USD                    112,650.67 (considering the plaintiffs settlement proposal at                    the                    hearing).                                                                                                                                                                     |

----

| **TYPE                    OF ACTION:**                | Labor                    claim                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
|------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | Sindicato                    dos Trabalhadores na Indústria de Alimentação de Pelotas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| **DEFENDANT:**                                        | **IRGOVEL                    Indústria Riograndense de Óleos Vegetais Ltda.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| **COURT:**                                            | 4th                    Labor Court of Pelotas/RS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| **FILE                    No:**                       | 00025-2005-104-04-00-8                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| **FILING                    DATE:**                   | October                    14, 2005                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| **MATTER:**                                           | Unable                    to determine due to the lack of documents                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| **VALUE                    OF CLAIM:**                | Unable                    to determine due to the lack of documents                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| **AMOUNT                    IN DISPUTE:**             | Unable                    to determine due to the lack of documents                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| **DEVELOPMENTS                    / CURRENT STATUS**  | On                    March 7, 2007 the company partially paid the debt. The judge                    authorized                    the payment of the remaining debt by one instalment of R$ 21,500.00                    in 48                    hours and the remaining in 12 installments, 11 in the amount                    of R$                    5,000.00 and the last one in the remaining amount. The company                    paid the                    first deposit and the successive installments on April 23, May                    9, June 11,                    July 4, August 7, September 6, October 4, November 5 and December                    5, 2007.                    Waiting for the payment of the remainig installments and the                    tax and                    social security contributions over them. |
|                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| **COMMENTS:**                                         | Information                    obtained from the Internet follow up of the proceeding.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| **CONTINGENCY:**                                           | Approximately                    R$ 15,000.00 **(USD                    8,448.80)**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |

| **TYPE                    OF ACTION:**                | Labor                    claim                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | Hélio                    João Nyland                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| **DEFENDANT:**                                        | **IRGOVEL                    Indústria Riograndense de Óleos Vegetais Ltda.**                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| **COURT:**                                            | 4th                    Labor Court of Pelotas/RS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| **FILE                    No:**                       | 00360-2006-104-04-00-7                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| **FILING                    DATE:**                   | April                    26, 2006                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| **MATTER:**                                           | Unable                    to determine due to the lack of documents                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| **VALUE                    OF CLAIM:**                | Unable                    to determine due to the lack of documents                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| **AMOUNT                    IN DISPUTE:**             | Unable                    to determine due to the lack of documents                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| **DEVELOPMENTS                    / CURRENT STATUS**  | On                    June 6, 2006 the company and the plaintiff settled in the amount                    of R$                    70,000.00. Irgovel paid the settlement. The judge determined                    the                    calculation of social security contributions by the judicial                    expert.                    Waiting for the manifestation of the Social Security Service                    regarding the                    social security contributions and its payment by the                    company. |
|                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| **COMMENTS:**                                         | Information                    obtained from the Internet proceeding follow-up tools maintained                    by the                    Regional Labor Court of Appeals                                                                                                                                                                                                                                                                                                                                                                      |
| **CONTINGENCY:**                                           | Approximately                    R$ 20,500.00 **(USD                    11,546.69)**                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |

----

| **TYPE                    OF ACTION:**                | Labor                    claim                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
|------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | Sindicato                    dos Trabalhadores na Indústria e Coop. da Alimentação                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| **DEFENDANT:**                                        | **IRGOVEL                    Indústria Riograndense de Óleos Vegetais Ltda.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| **COURT:**                                            | 4th                    Labor Court of Pelotas/RS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| **FILE                    No:**                       | 00416-2005-104-04-00-2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| **FILING                    DATE:**                   | Unable                    to determine due to the lack of documents                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| **MATTER:**                                           | Unable                    to determine due to the lack of documents                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| **VALUE                    OF CLAIM:**                | Unable                    to determine due to the lack of documents                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| **AMOUNT                    IN DISPUTE:**             | Unable                    to determine due to the lack of documents                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| **DEVELOPMENTS                    / CURRENT STATUS**  | The                    judge partially granted the Union's claims regarding the payment                    of                    overtime additional premium, night shift premium and proportional                    prior                    notice. The company appealed to the Regional Labor Appellate                    Court. The                    Regional Labor Appellate Court denied the appeal. Execution proceeding.                    The Union presented calculations. The company challenged the                    calculations                    and the judge determined the analysis of the calculations by                    the judicial                    expert. The parties challenged the expert's report. Waiting for                    judge's                    decision regarding the calculations. |
|                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| **COMMENTS:**                                         | Information                    obtained from the Internet proceeding follow-up tools maintained                    by the                    Regional Labor Court of Appeals                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| **CONTINGENCY:**                                           | **USD                    82,108.63**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |

----

| **TYPE                    OF ACTION:**                | Labor                    claim                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
|------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | Cândido                    Norberto Lopes Camargo                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| **DEFENDANT:**                                        | **Indústria                    Riograndense de Óleos Vegetais Ltda.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| **COURT:**                                            | Labor                    Court of Cachoeira do Sul – RS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| **FILE                    No:**                       | 00216-2005-721-04-00-4                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| **FILING                    DATE:**                   | March                    17th,                    2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| **MATTER:**                                           | Recognition                    of an employment relationship with Irgovel and commissions of                    3% of the                    sales performed and monthly allowances from January 1st,                    2003 to February 28th,                    2005; recognition of a monthly salary of R$ 1,222.61; two vacation                    pay                    periods; severance pay; indemnified prior notice period; reimbursements                    for expenses with fuel and maintenance; accrued severance pay                    fund                    contributions; attorney fees; enactment                                                                                                                                                      |
| **VALUE                    OF CLAIM:**                | R$                    32.395,73                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| **AMOUNT                    IN DISPUTE:**             | R$                    32.395,73                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| **DEVELOPMENTS                    / CURRENT STATUS**  | The                    Labor Court recognized the employment relationship between the                    plaintiff                    and Irgovel, and condemned the defendant to pay commissions of                    3% of the                    performed sales; indemnified prior notice period; vacation pay                    2003-2004                    in double; 2004-2005 vacation pay; 2005-2006 pro rata vacation                    pay; 2003                    and 2004 Christmas bonus; pro rata 2005 Christmas bonus; unpaid                    September                    2004 commissions (R$ 544.37); unpaid FGTS contributions and dismissal                    indemnification. The salary requested to be stipulated in R$                    1,222.61. |
|                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| **COMMENTS:**                                         | Information                    obtained from the Internet proceeding follow-up tools maintained                    by the                    Regional Labor Court of Appeals                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| **CONTINGENCY:**                                           | R$                    32.395,73 (USD 18,247.00)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |

----

| **TYPE                    OF ACTION:**                | Labor                    claim                                                                                                                                                |
|------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | Claiton                    Dagoberto Porto                                                                                                                                    |
| **DEFENDANT:**                                        | **Indústria                    Riograndense de Óleos Vegetais Ltda.**                                                                                               |
| **COURT:**                                            | 1st                    Labor Court of Pelotas – RS                                                                                                                 |
| **FILE                    No:**                       | 01226-2004-101-04-00-2                                                                                                                                                        |
| **FILING                    DATE:**                   | May                    05th,                    2007.                                                                                                                         |
| **MATTER:**                                           | Unable                    to determine due to the lack of documents                                                                                                           |
| **VALUE                    OF CLAIM:**                | Not                    informed                                                                                                                                                    |
| **AMOUNT                    IN DISPUTE:**             | Unable                    to determine due to the lack of documents                                                                                                           |
| **DEVELOPMENTS                    / CURRENT STATUS**  | Unable                    to determine due to the lack of documents                                                                                                           |
| **COMMENTS:**                                         | Information                    obtained from the Internet proceeding follow-up tools maintained                    by the                    Regional Labor Court of Appeals  |
| **CONTINGENCY:**                                           | R$                    26.623,00 (value retained as per court order) **(USD                    14,995.49)**                                                                         |

| **TYPE                    OF ACTION:**                | Labor                    claim                                                                                                                                                        |
|------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | Antonio                    Delmar Corrales                                                                                                                                            |
| **DEFENDANT:**                                        | **Indústria                    Riograndense de Óleos Vegetais Ltda.**                                                                                                       |
| **COURT:**                                            | 3rd                    Labor Court of Pelotas – RS                                                                                                                         |
| **FILE                    No:**                       | 01192-2007-103-04-00-1                                                                                                                                                                |
| **FILING                    DATE:**                   | July                    5th,                    2007.                                                                                                                                 |
| **MATTER:**                                           | Unable                    to determine due to the lack of documents                                                                                                                   |
| **VALUE                    OF CLAIM:**                | R$                    1.015,92 (Social Security contributions over the settlement                    amount).                                                                              |
| **AMOUNT                    IN DISPUTE:**             | R$                    1.015,92 (Social Security contributions over the settlement                    amount).                                                                              |
| **DEVELOPMENTS                    / CURRENT STATUS**  | The                    parties settle the case in R$ 2,420.00. The INSS was summoned                    to challenge                    the social contributions indicated by the parties. |
| **COMMENTS:**                                         | Information                    obtained from the Internet proceeding follow-up tools maintained                    by the                    Regional Labor Court of Appeals          |
| **CONTINGENCY:**                                           | R$                    1.015,92 (Social Security contributions over the settlement amount)                    **(USD                    572,22)**                                           |

----

**NutraCea**
**Agreement**

**III.          IRREGULAR EXTRAJUDICIAL PROCEEDINGS**

**SELLERS**
**IRGOVEL**

|   | (i) | lack                    of overtime pay for employees that not currently subject to working                    hours                    control; |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | lack                    of payment of Sunday and holidays’ overtime                    work; |
|--------|------|----------------------------------------------------------------------------------------------------|

|   | (iii) | service                    outsourcing – secondary                    liability; |
|--------|-------|---------------------------------------------------------------------------------------------|

|   | (iv) | insufficiency                    of the PMCSO; |
|--------|------|------------------------------------------------|

|   | (v) | insufficiency                    of the PPRA. |
|--------|-----|-----------------------------------------------|

**E.          ENVIRONMENTAL MATTERS – CLAUSE 4.23. AND SUBSEQUENT OF THE          AGREEMENT**

**SELLERS**
**IRGOVEL**

|   | (i) | existence                    of diesel oil, ethanol and caustic soda subterranean tanks located                    at                    **IRGOVEL**’s                    facilities; |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | possible                    contamination with respect to the fatty acids storage and production                    area                    as well as correlate leakage in the containers and drums located                    therein                    and flow of efluents in connection                    therewith; |
|--------|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iii) | possible                    contamination with external oil loading                    area; |
|--------|-------|----------------------------------------------------------------------------------------------|

|   | (iv) | containers                    located in the patio; |
|--------|------|-----------------------------------------------------|

|   | (v) | sulfuric                    acid storage tanks, diesel oil and decanting                    lagoon; |
|--------|-----|-----------------------------------------------------------------------------------------------------|

|   | (vi) | issues                    related to the storage of fatty acids and residues in the patio                    and in the                    Efluents Treatment Station; |
|--------|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (vii) | lack                    of controls regarding (a) the storage of containers with by-products                    of                    fatty acids, (b) the storage of phosphoric acid containers; (b)                    leakage of                    vegetable oil in the containers and drums, (c) leakage of fatty                    acids in                    the area for the production of feed; (d) reuse of chemical products                    containers, (e) flow of fatty acids directly on impermeablized                    floors. |
|--------|-------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**NutraCea**
**Agreement**
**SELLERS**
**NutraCea**

----

**F.          CONTRACTUAL MATTERS – CLAUSE 4.16. OF THE AGREEMENT**

**SELLERS**
**IRGOVEL**
**Acquisition**

| **Type                    of Agreement:**   | Advance                    on Receivables Agreement – rotative credit                                                                                                                                          |
|---------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                                | Irgovel                    and Banco Bradesco S.A. (“Bank”)                                                                                                                                                   |
| **Effective                    Date:**      | June                    1, 2007                                                                                                                                                                                           |
| **Term:**                                   | Indefinite                                                                                                                                                                                                                |
| **Product                    Description:** | Advance                    on Irgovel’s receivables, by the Bank, up to the limit of R$ 400,000.00                    (four hundred thousand Reais) (equivalent to approximately US$                    220,000.00) |

| **Type                    of Agreement:**   | Automobile                    Leasing Agreement                                                                                                                                                                               |
|---------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                                | Irgovel                    and Bradesco Leasing S.A. Arrendamento Mercantil                    (“Lessor”)                                                                                                         |
| **Effective                    Date:**      | March                    14, 2006                                                                                                                                                                                             |
| **Term:**                                   | 36                    months                                                                                                                                                                                                  |
| **Product                    Description:** | Automobile                    worth R$ 26,885.98(twenty six thousand eight hundred eighty five                    Reais                    ninety eight cents) (equivalent to approximately US$                    15,000.00) |

| **Type                    of Agreement:**   | Leasing                    Agreement                                                                                                     |
|---------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                                | Irgovel                    and Bradesco Leasing S.A. Arrendamento Mercantil                    (“Lessor”)                    |
| **Effective                    Date:**      | February                    05, 2007                                                                                                     |
| **Term:**                                   | 42                    months                                                                                                             |
| **Product                    Description:** | Asset                    worth R$ 48,000.00 (forty eight thousand Reais) (equivalent to                    approximately US$ 26,000.00); |

**SELLERS**
**NutraCea**

**G.          INTELLECTUAL PROPERTY MATTERS – CLAUSE 4.21. OF THE          AGREEMENT**

**SELLERS**
**IRGOVEL**

----

|   | (i) | the                    trademark applications “E-CRIOULO” and “E-CRIOULO IRGOVEL”, filed in class                    NCL (7) 31 and (8) 31, related to live animals, animal feeds                    and related                    products, which is temporarily suspended and awaiting for final                    decision                    of INPI, in view of an opposition presented by the Crioulo Horse                    Breeders                    Brazilian Association (Associação Brasileira de Criadores de Cavalo                    Crioulos); |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | the                    mixed trademark application “SABOR DA VIDA”, filed in classes NCL (8) 29                    and NCL (8) 31, which has been object of two oppositions presented                    by                    Sterling Lake Investiments Ltd. |
|--------|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**SELLERS**
**IRGOVEL          **
**SELLERS**

| **TYPE                    OF ACTION:**                | Provisional                    Remedy                                                                                                                                                                                                                                                                                             |
|------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | Autodesk                    Corporation and Microsoft Corporation                                                                                                                                                                                                                                                                 |
| **DEFENDANT:**                                        | Indústria                    Riograndense de Óleos Vegetais Ltda**.**                                                                                                                                                                                                                                                   |
| **COURT:**                                            | 1a                    Vara Cível 1/1 – Pelotas                                                                                                                                                                                                                                                               |
| **FILE                    No:**                       | 022/1.08.0000615-2                                                                                                                                                                                                                                                                                                                |
| **FILING                    DATE:**                   | 14/01/2008                                                                                                                                                                                                                                                                                                                        |
| **MATTER:**                                           | Provisional                    Remedy for the Production of Antecipated Evidence in connection                    with                    Unlincensed Software                                                                                                                                                                    |
| **VALUE                    OF CLAIM:**                | Dependant                    on report to be issued by expert nominated by the court, indicating                    the                    number and type of unlicensed software used by Irgovel                                                                                                                                      |
| **AMOUNT                    IN DISPUTE:**             | R$                    35.000,00                    (thirty-five                    thousand Brazilian Real),                    as                    per the                    relevant proposal                    presented by the plaintiffs                                                                                      |
| **DEVELOPMENTS                    / CURRENT STATUS**  | 15/01/2008                    – records returned to the court15/01/2008                    – issued warrant22/01/2008                    – awaiting petition to be registered24/01/2008                    – decision to complied with25/01/2008                    – awaiting petition to be registered |
|                                                       |                                                                                                                                                                                                                                                                                                                                   |
| **CONTINGENCY:**                                           | R$                    35.000,00 (thirty-five thousand Brazilian Real), as per the relevant                    proposal presented by the plaintiffs, equivalent to **USD                    19,713.87 (nineteen thousand, seven hundred thirteen US Dollars,                    eighty-seven cents)**                                   |

**NutraCea**
**Agreement**
**SELLERS**
**NutraCea**

----

**H.          FOREIGN DIRECT INVESTMENT – CLAUSE 4.21. OF THE          AGREEMENT**

**SELLERS**

|   | (i) | that                    the assignment of quotas from Mr. Osmar Teixeira do Amaral Brito                    to Mr.                    David Zigart Resyng on (●) was not properly and timely in record in the                    Brazilian Central Bank Information System                    (Sisbacen); |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | that                    the assignment of quotas from Mr. David Zigart Resyng to the                    other                    quotaholders of **IRGOVEL**,                    due to his exclusion from the company, has not yet been recorded                    in the                    Sisbacen; |
|--------|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**SELLERS**
**NutraCea**

----

**2.          PENDING LITIGATION**

**IRGOVEL**
**Effective          Date**

| **TYPE                    OF ACTION:**                | Tax                    Annulment Action                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | Irgovel                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| **DEFENDANT:**                                        | Federal                    Government                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| **COURT:**                                            | First                    Lower Federal Court of Pelotas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| **FILE                    No:**                       | 2006.71.10.004284-9                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| **FILING                    DATE:**                   | August                    08, 2006                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| **MATTER:**                                           | Tax                    Annulment Action filed by Irgovel in order to cancel the tax                    assessment                    issued in order to collect a fine related to the delivery of                    Federal Tax                    Return (DCTF) after the expiration of the term for filing such                    retur.                                                                                                                                                                                                                                                                                                             |
|                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| **ORIGINAL                    VALUE**                 | R$                    101,068.20 (one hundred and one thousand, sixty-eight reais and                    twenty                    cents) (equivalent to US$ 55,838.78) (June, 2006)                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| **CURRENT                    AMOUNT**                 | **R$                    122,960.52 (one hundred and twenty-two thousand, nine hundred                    and sixty                    reais and fifty-two cents) (equivalent to approximately US$ 67,933.99)                    (December, 2007).**                                                                                                                                                                                                                                                                                                                                                                                                 |
| **DEVELOPMENTS                    / CURRENT STATUS**  | On                    August 08, 2006, Irgovel filed this tax annulment action. On                    November 01,                    2006, Irgovel filed its reply to the defense presented by the                    Federal                    Government. On December 07, 2006, the judge did not grant the                    pleading                    requested by Irgovel. On January 10, 2007, Irgovel filed an appeal.                    On                    March 28, 2007, the records of this lawsuit were sent to Federal                    Court of                    Appeals. Currently, this lawsuit is pending judgment.   |
| **COMMENTS:**                                              | Not                    Applicable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |

----

| **TYPE                    OF ACTION:**                | Writ                    of mandamus                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
|------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | Irgovel                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| **DEFENDANT:**                                        | Chief                    of the Federal Revenue of Pelotas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| **COURT:**                                            | First                    Lower Federal Court of Pelotas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| **FILE                    No:**                       | 2005.71.01.003905-5                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| **FILING                    DATE:**                   | November                    04, 2005                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| **MATTER:**                                           | Writ                    of mandamus filed by Irgovel in order to release goods withheld                    at customs                    due to the Federal Revenue Auditors strike.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| **ORIGINAL                    VALUE**                 | R$                    67,299.45 (sixty-seven thousand, two hundred and ninety-nine                    reais and                    fourty-five cents) (equivalent to approximately US$ 37,182.02)                    (November,                    2005)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
|                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| **CURRENT                    AMOUNT**                 | R$                    85,477.03 (eighty-five thousand, four hundred and seventy-seven                    reais and                    three cents) (equivalent to approximately US$ 47,224.88) (December,                    2007)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| **DEVELOPMENTS                    / CURRENT STATUS**  | On                    November 04, 2005, Irgovel filed this writ of mandamus. On November                    11,                    2005, the judge granted the preliminary injunction requested                    by Irgovel.                    On January 09, 2006, the judge rendered a sentence and granted                    the main                    pleading requested by Irgovel. On March 03, 2006, the Federal                    Government                    filed an appeal in court. On April 11, 2006, Irgovel filed its                    answer to                    the appeal filed by Federal Government. On September 20, 2006,                    the first                    panel of the Federal Court of Appeals of the State of Rio Grande                    do Sul                    denied the Federal Government’s plea. After this decision became final,                    the first level judge determined the filing of petition by the                    parties in                    relation with the further development of the case. On May 22,                    2007,                    Irgovel requested the refund of the amount deposit as court costs.                    There                    is no further information.   |
| **CHANCES                    OF SUCCESS:**            |  ̈ remote                               ̈ fair                                     ̈ good Not Applicable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| **COMMENTS:**                                              | **This                    lawsuit does not represent any contingence to Irgovel, since                    this company                    only discusses the right to release goods unduly withheld by                    tax agents at                    customs during a strike. The case was decided in favor of                    Irgovel.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |

----

| **TYPE                    OF ACTION:**                | Action                    for Refund of Overpayment.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | Irgovel                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| **DEFENDANT:**                                        | Social                    Security Agency                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| **COURT:**                                            | Second                    Lower Federal Court of Pelotas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| **FILE                    No:**                       | 95.10.00388-3                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| **FILING                    DATE:**                   | February                    02, 1995                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| **MATTER:**                                           | Action                    filed in order to obtain a refund of overpayments of social contributions                    unduly paid in the past with regard to compensation of directors,                    businessmen or independent contractors in the period between                    August 1989                    and September 1994.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| **ORIGINAL                    VALUE**                 | Not                    informed.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| **CURRENT                    AMOUNT**                 | **There                    is still a credit in favor of Irgovel in the amount of R$ 350,000.00                    (three hundred and fifty thousand reais) (equivalent to approximately                    US$                    193,370.17) which should be paid in five installments.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| **DEVELOPMENTS                    / CURRENT STATUS**  | On                    February 02, 1995, Irgovel filed this action for refund of overpayment.                    On                    July 04, 1996, the Judge rendered a sentence which granted the                    main                    request of Irgovel. On September 26, 1996, the Federal Government                    filed an                    appeal. On June 25, 1997, the first panel of the Federal Court                    of Appeals                    in the State of Rio Grande do Sul denied the appeal filed by                    the Federal                    Government. Since the decision in favor of Irgovel became final,                    Irgovel                    enforced the decision and the judge ordered the government to                    pay the                    outstanding debt. Five installments have already been paid, but                    there are                    still other five installments.   |
| **CHANCES                    OF SUCCESS:**            |  ̈ remote                               ̈ fair                                     ̈ good Not Applicable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| **COMMENTS:**                                              | **This                    action represents a credit of Irgovel, not a contingency or                    liability.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |

----

| **TYPE                    OF ACTION:**                | Writ                    of Mandamus                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
|------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | Irgovel                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| **DEFENDANT:**                                        | Chief                    of Federal Revenue of Pelotas                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| **COURT:**                                            | Second                    Lower Federal Court of Pelotas                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| **FILE                    No:**                       | 2007.71.10.006386-9                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| **FILING                    DATE:**                   | November                    21, 2007                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| **MATTER:**                                           | Writ                    of mandamus filed in order to obtain clearance certificate.                                                                                                                                                                                                                                                                                                                                                                                                                             |
| **ORIGINAL                    VALUE**                 | R$                    1,000.00 (one thousand reais) (equivalent to approximately US$                    552.49)                    (November, 2007)                                                                                                                                                                                                                                                                                                                                                             |
| **CURRENT                    AMOUNT**                 | R$                    1,000.00 (one thousand reais) (equivalent to approximately US$                    552.49)                    (December, 2007)                                                                                                                                                                                                                                                                                                                                                        |
| **DEVELOPMENTS                    / CURRENT STATUS**  | On                    November 21, 2007, Irgovel filed this writ of mandamus. On November                    22,                    2007, the Judge decided to analyze the pleading for preliminary                    injuction                    after receiving comments from the Chief of Federal Revenue of                    Pelotas. On                    December 05, 2007, the preliminary injuction was not granted.                    There is no                    further information.   |
| **CHANCES                    OF SUCCESS:**            |  ̈ remote                              x fair                                     ̈ good                                                  |
| **COMMENTS:**                                              | **This                    lawsuit does not represent any contingence to Irgovel, since                    this company                    only discusses the right to obtain a clearance certificate. This                    does not                    per se reflects a contingency or liability.**                                                                                                                                                                                                         |

----

| **TYPE                    OF ACTION:**                | Writ                    of mandamus                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
|------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | Irgovel                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| **DEFENDANT:**                                        | Chief                    of Federal Revenue of Pelotas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| **COURT:**                                            | First                    Lower Federal Court of Pelotas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| **FILE                    No:**                       | 2004.71.01.002439-4                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| **FILING                    DATE:**                   | July                    08, 2004                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| **MATTER:**                                           | Irgovel                    filed this writ of mandamus in order to exclude from the basis                    of                    PIS/COFINS on imports the following taxes: ICMS and PIS/COFINS                    themselves.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| **ORIGINAL                    VALUE**                 | Not                    informed.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| **CURRENT                    AMOUNT**                 | Not                    informed.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| **DEVELOPMENTS                    / CURRENT STATUS**  | On                    July 08, 2004, Irgovel filed this writ of mandamus. On July 09,                    2004, the                    preliminary injuction was not granted. Against this decision,                    Irgovel                    filed an interlocutory appeal. Before such an interlocutory appeal                    was                    analysed, the first level judge rendered a sentence and accepted                    the main                    request of Irgovel. On September 30, 2004, the Federal Government                    filed an                    appeal. On December 13, 2004, Irgovel filed an answer to the                    appeal of the                    Federal Government. On January 19, 2005, the records of this                    case were                    sent to the Federal Court of Appeals of the State of Rio Grande                    do Sul.                    Currently, this lawsuit is pending judgment.   |
| **CHANCES                    OF SUCCESS:**            |  ̈ remote                              x fair                                     ̈ good                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| **COMMENTS:**                                              | Not                    applicable.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |

----

| **TYPE                    OF ACTION:**                | Action                    for Refund of Overpayment.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
|------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | Irgovel                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| **DEFENDANT:**                                        | Federal                    Government                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| **COURT:**                                            | First                    Lower Federal Court of Pelotas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| **FILE                    No:**                       | 98.10.01.443-0                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| **FILING                    DATE:**                   | June                    05, 1998                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| **MATTER:**                                           | Action                    for Refund of Overpayment referring to the amounts unduly collected                    as                    Contribution on Profits (CSLL) concerning fiscal year of 1988,                    paid in                    1989.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| **ORIGINAL                    VALUE**                 | R$                    104,547.06 (one hundred and four thousand, five hundred and fourty-seven                    reais and six cents) (equivalent to US$ 57,760.81) (June,                    1998)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| **CURRENT                    AMOUNT**                 | R$                    278,084.72 (two hundred and seventy-eight thousand, eighty-four                    reais and                    seventy-two cents) (equivalent to US$ 153,637.97) (December,                    2007)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| **DEVELOPMENTS                    / CURRENT STATUS**  | On                    June 05, 1998, Irgovel filed this action for refund of overpayment.                    On                    August 26, 1999, the Judge rendered a sentence granting the main                    request.                    On September 14, 2000, the second panel of the Federal Court                    of Appeals in                    the State of Rio Grande de Sul affirmed the sentence. Since this                    lawsuit                    became final, Irgovel enforced the decision. According to the                    documents                    provided by Irgovel, this company has already received a portion                    of the                    payment from the Federal Government, but there is still a portion                    of the                    credit due.   |
| **CHANCES                    OF SUCCESS:**            |  ̈ remote                               ̈ fair                                     ̈ good Not Applicable                                                                                                                                                                                                                                                                                                                                                     |
| **COMMENTS:**                                              | **This                    action represents a credit of Irgovel, not a contingency or                    liability.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |

----

| **TYPE                    OF ACTION:**                | Action                    for Refund of Overpayment.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | Irgovel                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| **DEFENDANT:**                                        | State                    of Rio Grande do Sul                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| **COURT:**                                            | Third                    Lower Civil Court of Pelotas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| **FILE                    No:**                       | 022/1.05.0022955-5                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| **FILING                    DATE:**                   | February                    12, 2004                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| **MATTER:**                                           | Action                    filed by Irgovel in order to obtain a refund of overpayments                    of ICMS in                    the acquisition of rice husk and other raw products used in the                    production                    of edible rice oil.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| **ORIGINAL                    VALUE**                 | R$                    100,000.00 (one hundred thousand reais) (equivalent to US$ 55,248.62)                    (December, 1996)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| **CURRENT                    AMOUNT**                 | R$                    300,280.00 (three hundred thousand, two hundred and eighty reais)                    (equivalent to US$ 165,900.55) (December, 2007)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| **DEVELOPMENTS                    / CURRENT STATUS**  | On                    February 12, 2004, Irgovel filed this action for refund of overpayment.                    On                    August 24, 2004, the State of Rio Grande do Sul filed its defense.                    On                    October 19, 2005, the Judge ruled that the action brought by                    Irgovel was                    groundless. On December 7, 2005, Irgovel filed an appeal. On                    May 10, 2006,                    the twenty first civil panel of the Court of Justice of the State                    of Rio                    Grande do Sul, with dissenting votes, granted the appeal filed                    by Irgovel.                    Against this decision, the State of Rio Grande do Sul filed a                    motion to                    reverse. On December 13, 2006, the Rio Grande do Sul motion to                    reverse was                    granted. On April 12, 2007, Irgovel then filed a Special Appeal                    and an                    Extraordinary Appeal (similar to a writ of certiorari). In view                    of the                    fact that the court of appeals did not accept such new appeals,                    Irgovel                    filed an interlocutory appeal in order to have the special and                    extraordinary appeals examined and decided. On November 19, 2007,                    the                    special appeal was distributed to the STJ, to Minister Teori                    Albino.                    Judgment pending.  |
| **CHANCES                    OF SUCCESS:**            | x remote                               ̈ fair                                     ̈ good                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| **COMMENTS:**                                              | **According                    to Irgovel ́s accountant, the amount of R$ 300,280.00 does not represent                    a                    contingency to Irgovel, since this company has not used this                    value as a                    credit. This is a potential credit.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |

----

| **TYPE                    OF ACTION:**                | Action                    for Refund of Overpayment.                                                                                                                                                                                                                                                                                                                                                                                                       |
|------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | Irgovel                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| **DEFENDANT:**                                        | Rio                    Grande do Sul State                                                                                                                                                                                                                                                                                                                                                                                                                 |
| **COURT:**                                            | Third                    Lower Civil Court of Pelotas                                                                                                                                                                                                                                                                                                                                                                                                      |
| **FILE                    No:**                       | 022/1.05.022955-5                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| **FILING                    DATE:**                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| **MATTER:**                                           | Not                    informed.                                                                                                                                                                                                                                                                                                                                                                                                                                |
| **ORIGINAL                    VALUE**                 | Not                    informed.                                                                                                                                                                                                                                                                                                                                                                                                                                |
| **CURRENT                    AMOUNT**                 | Not                    informed.                                                                                                                                                                                                                                                                                                                                                                                                                           |
| **DEVELOPMENTS                    / CURRENT STATUS**  | Not                    informed.                                                                                                                                                                                                                                                                                                                                                                                                                           |
| **CHANCES                    OF SUCCESS:**            | x remote                               ̈ fair                                     ̈ good  |
| **COMMENTS:**                                              | As                    we did not receive any document related to this fiscal execution,                    we                    classified the **chances                    of success as remote**.                    It is important to emphasize that its classification could change                    after                    further information concerning this judicial proceeding is provided                    by                    Irgovel.     |

----

| **TYPE                    OF ACTION:**                | Ordinary                    Action                                                                                                                                                                                                                                                                                                                                                                                                                              |
|------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | Irgovel                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| **DEFENDANT:**                                        | Banco                    do Brasil                                                                                                                                                                                                                                                                                                                                                                                                                              |
| **COURT:**                                            | Not                    informed.                                                                                                                                                                                                                                                                                                                                                                                                                                |
| **FILE                    No:**                       | 022/1.05.0044002-7                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| **FILING                    DATE:**                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| **MATTER:**                                           | Not                    informed.                                                                                                                                                                                                                                                                                                                                                                                                                                |
| **VALUE                    OF CLAIM:**                | Not                    informed.                                                                                                                                                                                                                                                                                                                                                                                                                                |
| **AMOUNT                    IN DISPUTE:**             | Not                    informed.                                                                                                                                                                                                                                                                                                                                                                                                                                |
| **DEVELOPMENTS                    / CURRENT STATUS**  | Not                    informed.                                                                                                                                                                                                                                                                                                                                                                                                                                |
| **CHANCES                    OF SUCCESS:**            |  ̈ remote                               ̈ fair                                     ̈ good  |
| **COMMENTS:**                                              | We                    were not provided with the documents about the                    case.                                                                                                                                                                                                                                                                                                                                                                        |

----

| **TYPE                    OF ACTION:**                | Ordinary                    Action                                                                                                                                                                                                                                                                                                                                                                                                                              |
|------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | Irgovel                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| **DEFENDANT:**                                        | Banco                    do Brasil                                                                                                                                                                                                                                                                                                                                                                                                                              |
| **COURT:**                                            | Not                    informed.                                                                                                                                                                                                                                                                                                                                                                                                                                |
| **FILE                    No:**                       | 022/1.05.0043291-5                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| **FILING                    DATE:**                   | Not                    informed.                                                                                                                                                                                                                                                                                                                                                                                                                                |
| **MATTER:**                                           | Not                    informed.                                                                                                                                                                                                                                                                                                                                                                                                                                |
| **VALUE                    OF CLAIM:**                | Not                    informed.                                                                                                                                                                                                                                                                                                                                                                                                                                |
| **AMOUNT                    IN DISPUTE:**             | Not                    informed                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| **DEVELOPMENTS                    / CURRENT STATUS**  | Not                    informed.                                                                                                                                                                                                                                                                                                                                                                                                                                |
| **CHANCES                    OF SUCCESS:**            |  ̈ remote                               ̈ fair                                     ̈ good  |
| **COMMENTS:**                                              | We                    were not provided with documents about the                    case.                                                                                                                                                                                                                                                                                                                                                                            |

----

| **TYPE                    OF ACTION:**                | Bankruptcy                    Request                                                                                                                                                                                                                                                                                                                                                                                                                      |
|------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | Irgovel                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| **DEFENDANT:**                                        | Célia                    Maria da Silva Alves                                                                                                                                                                                                                                                                                                                                                                                                         |
| **COURT:**                                            | Porto                    Alegre`s Bankruptcy Court                                                                                                                                                                                                                                                                                                                                                                                                         |
| **FILE                    No:**                       | 001/1.05.2250555-8                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| **FILING                    DATE:**                   | March                    03, 2005.                                                                                                                                                                                                                                                                                                                                                                                                                         |
| **MATTER:**                                           | Not                    applicable                                                                                                                                                                                                                                                                                                                                                                                                                          |
| **VALUE                    OF CLAIM:**                | R$7,750.00                    (equivalent to approximately US$4,281.76)                                                                                                                                                                                                                                                                                                                                                                                    |
| **AMOUNT                    IN DISPUTE:**             | R$11,477.66,                    duly adjusted (equivalent to approximately US$6,341.24).                                                                                                                                                                                                                                                                                                                                                                   |
| **DEVELOPMENTS                    / CURRENT STATUS**  | Bankruptcy                    declared on October 24, 2006. Case closed.                                                                                                                                                                                                                                                                                                                                                                                   |
| **CHANCES                    OF SUCCESS:**            | x remote                               ̈ fair                                     ̈ good  |
| **COMMENTS:**                                              | Case                    closed.                                                                                                                                                                                                                                                                                                                                                                                                                                 |

----

| **TYPE                    OF ACTION:**                | Bankruptcy                    request                                                                                                                                                                                                                                                                                                                                                                                                                |
|------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | Irgovel                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| **DEFENDANT:**                                        | Comércio                    e Atacado e Varejo Ltda.                                                                                                                                                                                                                                                                                                                                                                                            |
| **COURT:**                                            | Guaíba`s                    3rd                    Civil Court                                                                                                                                                                                                                                                                                                                                                                                  |
| **FILE                    No:**                       | 052/1.05.0001027                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| **FILING                    DATE:**                   | March                    09, 2005                                                                                                                                                                                                                                                                                                                                                                                                                    |
| **MATTER:**                                           | Not                    applicable                                                                                                                                                                                                                                                                                                                                                                                                                    |
| **VALUE                    OF CLAIM:**                | R$12,572.76                    (equivalent to approximately US$6,946.27)                                                                                                                                                                                                                                                                                                                                                                             |
| **AMOUNT                    IN DISPUTE:**             | R$18,620.12,                    duly adjusted (equivalent to approximately US$10,287.35)                                                                                                                                                                                                                                                                                                                                                             |
| **DEVELOPMENTS                    / CURRENT STATUS**  | Awaiting                    the service of the process to be served on the Defendant.                                                                                                                                                                                                                                                                                                                                                                |
| **CHANCES                    OF SUCCESS:**            |  ̈ remote                              x fair                                     ̈ good |
| **COMMENTS:**                                              | The                    chances of recovering Irgovel`s credit will depend on whether                    or not the                    defendant has enough assets to fulfill its                    obligation.                                                                                                                                                                                                                                           |

----

| **TYPE                    OF ACTION:**                | Enforcement                    proceeding                                                                                                                                                                                                                                                                                                                                                                                                                  |
|------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | Irgovel                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| **DEFENDANT:**                                        | Comércio                    e Transporte Stacke Ltda. and others                                                                                                                                                                                                                                                                                                                                                                                      |
| **COURT:**                                            | Santa                    Cruz do Sul`s 3rd                    Civil Court                                                                                                                                                                                                                                                                                                                                                                                  |
| **FILE                    No:**                       | 026/1.05.0001186-5                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| **FILING                    DATE:**                   | March                    11, 2005                                                                                                                                                                                                                                                                                                                                                                                                                          |
| **MATTER:**                                           | Acknowledgement                    of Debt                                                                                                                                                                                                                                                                                                                                                                                                                 |
| **VALUE                    OF CLAIM:**                | R$81,051.97                    (equivalent to approximately US$44,780.09)                                                                                                                                                                                                                                                                                                                                                                                  |
| **AMOUNT                    IN DISPUTE:**             | R$120,037.05,                    duly adjusted (equivalent to approximately US$66,318.81)                                                                                                                                                                                                                                                                                                                                                                  |
| **DEVELOPMENTS                    / CURRENT STATUS**  | Awaiting                    the service of the process to be served on the Defendant                                                                                                                                                                                                                                                                                                                                                                       |
| **CHANCES                    OF SUCCESS:**            |  ̈ remote                              x fair                                     ̈ good  |
| **COMMENTS:**                                              | The                    chances of recovering Irgovel`s credit will depend on whether                    or not the                    defendant has enough assets to fulfill its                    obligation.                                                                                                                                                                                                                                                 |

----

| **TYPE                    OF ACTION:**                | Enforcement                    Proceeding                                                                                                                                                                                                                                                                                                                                                                                                                  |
|------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **PLAINTIFF:**                                        | Irgovel                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| **DEFENDANT:**                                        | Eli                    Bonato de Freitas                                                                                                                                                                                                                                                                                                                                                                                                                   |
| **COURT:**                                            | Camacuã`s                    1st                    Civil Court                                                                                                                                                                                                                                                                                                                                                                                       |
| **FILE                    No:**                       | 034/1.03.0002849-0                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| **FILING                    DATE:**                   | Agust                    28, 1997                                                                                                                                                                                                                                                                                                                                                                                                                          |
| **MATTER:**                                           | Unpaid                    invoices                                                                                                                                                                                                                                                                                                                                                                                                                         |
| **VALUE                    OF CLAIM:**                | R$9,347.22                    (equivalent to approximately US$5,164.20)                                                                                                                                                                                                                                                                                                                                                                                    |
| **AMOUNT                    IN DISPUTE:**             | R$40,787.88,                    duly adjusted (equivalent to approximately US$22,534.74)                                                                                                                                                                                                                                                                                                                                                                   |
| **DEVELOPMENTS                    / CURRENT STATUS**  | No                    assets in the name of the defendant were found. Therefore, the                    case was                    closed.                                                                                                                                                                                                                                                                                                                |
| **CHANCES                    OF SUCCESS:**            | x remote                               ̈ fair                                     ̈ good  |
| **COMMENTS:**                                              | Case                    closed.                                                                                                                                                                                                                                                                                                                                                                                                                                 |

----

**Schedule        I**

**Terms        And Conditions Of The Escrow Agreement**

**Agreement**
**NUTRACEA**
**SELLERS**
**Closing      Date**

**Closing      Date**
**NUTRACEA**
**2.022.817,00      **

**NUTRACEA**

**Purchase      Agreement**

**Escrow      Agent**
**NutraCea**
**SELLERS**
**IRGOVEL**
**Escrow      Funds**

**NutraCea**
** **
**Escrow      Funds**
**Escrow      Agent**
**Escrow      Agent **
**Purchase**
**Agreement**

**Escrow      Funds**
**Distributions**
**Escrow      Agent**
**Agreement**
**Escrow      Property**

**Agreement**
**Escrow**
**Agent**
**Escrow      Property**
**ENTRON**
**NutraCea**

**Escrow      Agent**
**Escrow      Property**
**Escrow      Property**
**SELLERS      **
**      IRGOVEL**
**ETRON      **
**NutraCea**
**SELLERS**
**ETRON**
**Escrow      Property**

----

| **#** |   | **Judicial and Administrative****Proceedings**                                                        |   | **Total Value (USD)** |   |
|-------|--------|-----------------------------------------------------------------------------------------------------------------|--------|---------------------------------|--------|
| 1     |   | Fiscal                  Execution no. 022/105.0020813-2                                                         |   | 69.117,30                       |   |
| 2     |   | Action                  for damages 022/1.05.0030336-4                                                          |   | 99.316,67                       |   |
| 3     |   | Action                  for damages 022/1.05.0032383-7                                                          |   | 85.614,51                       |   |
| 4     |   | Collection                  Suit 026/1.05.0001725                                                               |   | 455,95                          |   |
| 5     |   | Action                  for damages 093/1.04.0000612-5                                                          |   | 7.045,94                        |   |
| 6     |   | Action                  for damages and loss of profit 040/1.03.0000829-4                                       |   | 44.822,35                       |   |
| 7     |   | Action                  for damages 034/1.03.0002849-0                                                          |   | 348,65                          |   |
| 8     |   | Administrative                  Notice 1603091                                                                  |   | 51,82                           |   |
| 9     |   | Administrative                  Notice 164079                                                                   |   | 329,69                          |   |
| 10    |   | Administrative                  Notice 160309-1                                                                 |   | 57,09                           |   |
| 11    |   | Administrative                  Notice 158061-2                                                                 |   | 56,76                           |   |
| 12    |   | Administrative                  Notice 18129-7                                                                  |   | 327,85                          |   |
| 13    |   | Tax                  foreclosure 2007.71.10.004040-7                                                            |   | 2.253,11                        |   |
| 14    |   | Tax                  Foreclosure 2007.71.10.004041-9                                                            |   | 10.767,28                       |   |
| 15    |   | Tax                  Foreclosure 2007.71.10.006144-7                                                            |   | 5.542,27                        |   |
| 16    |   | Labor                  claim 01147-2005-103-04-00-5                                                             |   | 112.650,67                      |   |
| 17    |   | Labor                  claim 00025-2005-104-04-00-8                                                             |   | 8.448,80                        |   |
| 18    |   | Labor                  claim 00360-2006-104-04-00-7                                                             |   | 11.546,69                       |   |
| 19    |   | Labor                  claim 00416-2005-104-04-00-2                                                             |   | 82.108,63                       |   |
| 20    |   | Labor                  claim 00216-2005-721-04-00-4                                                             |   | 18.247,00                       |   |
| 21    |   | Labor                  claim 01226-2004-101-04-00-2                                                             |   | 14.995,49                       |   |
| 22    |   | Labor                  claim 01192-2007-103-04-00-1                                                             |   | 572,22                          |   |
| 23    |   | Provisional                  redemy for antecipation production of evidence                  022/1.08.0000615-2 |   | 19.713,87                       |   |

----

| **#** |   | **Pending                  Liabilities**                                                           |   |
|-------|--------|----------------------------------------------------------------------------------------------------|--------|
| 24    |   | IOF                  on inter company loans not paid                                               |   | 113.777,18 |   |
| 25    |   | IRRF                  on inter company loans not paid                                              |   | 47.876,53 |   |
| 26    |   | PIS                  and COFINS not paid on tax credits                                            |   | 21.966,88 |   |
| 27    |   | PIS                  and COFINS not paid on the presumed IPI credit                                |   | 6.759,04 |   |
| 28    |   | Non                  payment of INSS on the services contracted from                  cooperatives |   | 18.024,11 |   |
| 29    |   | Fring                  benefits                                                                    |   | 17.460,85 |   |
| 30    |   | Employment                  recognition with the sales representatives                             |   | 597.163,46 |   |
| 31    |   | Non                  compliance with apprenticeship mandatory quota.                               |   | 1.070,18 |   |
| 32    |   | Non                  compliance with handicapped mandatory quota.                                  |   | 4.468,06 |   |
| 33    |   | Salary                  equity liability                                                           |   | 67.575,67 |   |
| 34    |   | Non                  payment of salary (overtime)                                                  |   | 18.508,61 |   |
| 35    |   | Hazardous                  work premium                                                            |   | 93.858,91 |   |
| 36    |   | Sunday                  and holidays’ overtime work (rest day)                               |   | 219.173,09 |   |
| 37    |   | Absence                  of a trained employee to perform SESMT activities.                        |   | 744,40 |   |
| 38    |   | Enviromental                  liabilities                                                          |   | 200.000,00 |   |
| **#** |   | **TOTAL                  (USD)**                                                                   |   | **2.022.817,00** |   |

----

|   | (i) | The                values related to the Administrative or Judicial Proceedings should                be                released upon issuance of a final decision on the case or if a court                settlement between the parties is                signed. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | The                values related to Pending Liabilities should be released at the yearly                rate of 20%. |
|--------|------|-----------------------------------------------------------------------------------------------------------------------|

**Escrow      Property**
**ETRON**
**NutraCea**
**Escrow      Agent**

**Purchase      Agreement**
**ETRON      and **
**NutraCea**
**Escrow      Agent**
**Escrow      Property**
**Escrow      Account**
**SELLERS**

**Escrow      Agent**
**IRGOVEL**
**SELLERS**
**IRGOVEL      **
**NutraCea.      **
**Escrow      Property**
**SELLERS**
**IRGOVEL**
**ETRON**
**SELLERS**
**Escrow      Property**
**IRGOVEL**
**IRGOVEL**

----

**Schedule      J**

**Payment      Instructions**

**Final      Purchase Price**
**NutraCea**
**SELLERS**
**Agreement**
**SELLERS**
**Closing      Date**

----

**Schedule      K**

**Spin-off      and Excluded Assets**

**SELLERS**
**IRGOVEL**
**Excluded      Assets**
**Acquisition**
**SELLERS**

**SELLERS**

|   | (i) | plot                of land, without improvements, located in the city of Pelotas, block                #                990, registered under # 464, and with the Real Estate Registry of                the                1st                Region of the City of Pelotas under Title Record # 23.453 on April                28,                1986; |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | plot                of land, without improvements, located in the city of Pelotas, block                #                990, registered under # 474, and with the Real Estate Registry of                the                1st                Region of the City of Pelotas under Title Record # 23.454 on April                28,                1986; |
|--------|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iii) | plot                of land, without improvements, located in the city of Pelotas, block                #                990, registered under # 484, and with the Real Estate Registry of                the                1st                Region of the City of Pelotas under Title Record # 23.455 on April                28,                1986; |
|--------|-------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iv) | plot                of land, without improvements, located in the city of Pelotas, block                #                990, registered under # 494, and with the Real Estate Registry of                the                1st                Region of the City of Pelotas under Title Record # 23.456 on April                28,                1986; |
|--------|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (v) | plot                of land, without improvements, located in the city of Pelotas, block                #                990, registered under # 504, and with the Real Estate Registry of                the                1st                Region of the City of Pelotas under Title Record # 23.457 on April                28,                1986; |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (vi) | plot                of land, without improvements, located in the city of Pelotas, block                #                990, registered under # 514, and with the Real Estate Registry of                the                1st                Region of the City of Pelotas under Title Record # 23.458 on April                28,                1986; |
|--------|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (vii) | portions                of land in the city of Pelotas, in a location named Passo do Salso,                registered with the Real Estate Registry of the 1st                Region of the City of Pelotas under Title Record # 8.915 on January                23,                1980; |
|--------|-------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (viii) | plot                of land located in the city of Pelotas registered with the Real Estate                Registry of the 1st                Region of the City of Pelotas under Title Record # 8.445 on October                16,                1979; |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ix) | portions                of land in the city of Pelotas, in a location named Passo do Salso,                registered with the Real Estate Registry of the 1st                Region of the City of Pelotas under Title Record # 16.715 on October                16,                1982; |
|--------|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (x) | a                number of rooms identified under # 1506, located in the city of São Paulo,                State of São Paulo, at Avenida Angélica, 511, 15th                floor, registered with Real Estate Registry of the 2nd                Region of the City of São Paulo under Title Record #                38.574; |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (xi) | title,                rights and obligations in connection                with: |
|--------|------|---------------------------------------------------------------------------------|

|   | (a) | Fazenda                do Sol Agropecuária Ltda., a limited liability company organized and in                existence in accordance with the laws of the Federative Republic                of                Brazil, taxpayers’ registration # 89.629.364/0001-49, headquartered in the                city of Arroio Grande, in the State of Rio Grande do Sul, at Vila                Chasqueiro, s/ no, Centro, CEP                96.330-000, |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | D’Caju                Castanhas do Nordeste Brasileiro S/A, a corporation organized and                in                existence in accordance with the laws of the Federative Republic                of                Brazil, taxpayers’ registration # 23.523.392/0001-79, headquartered in the                city of Altos, in the State of Piaui, at Rodovia BR 343, s/ no, Km 28, CEP                64.290-000; |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | Cajufrutos                Refloretadora e Agropecuária Ltda., a limited liability company organized                and in existence in accordance with the laws of the Federative Republic                of                Brazil, taxpayers’ registration # 23.633.787/0001-24, headquartered in the                city of Altos, in the State of Piaui, at Rodovia BR 343, s/ no, Km 28, CEP                64.290-000; |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d) | Frutasul                Indústria e Comércio de Doces Ltda., a limited liability company organized                and in existence in accordance with the laws of the Federative Republic                of                Brazil, taxpayers’ registration # 92.504.786/0001-00, headquartered in the                city of Pelotas, in the State of Rio Grande do Sul, at Rua Sete de                Setembro, 452, CEP 96.015-000; |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (xii) | credits                derived from Eletrobrás compulsory                loans; |
|--------|-------|--------------------------------------------------------------------------------------|

|   | (xiii) | INSS                taxes not including pro-labore (special judicial order); social security                contribution – 1988 (special judicial                order); |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (xiv) | minority                equity participation in Banco Sulbrasileiro                S/A |
|--------|-------|----------------------------------------------------------------------------------------|

----

**Schedule      L**

**Material      Contracts**

**Agreement**
**IRGOVEL**
**IRGOVEL**

|  | **1.** | **AGENCY                AGREEMENT** |
|--|--------|-------------------------------------|

|   | 1. | Agency                agreement – Miguel Augusto Galvão Pereira e Cia                Ltda |
|--------|----|------------------------------------------------------------------------------------------------------|

| **Type                of Agreement:**   | Sales                Agent                                                                                         |
|-----------------------------------------|--------------------------------------------------------------------------------------------------------------------|
| **Parties:**                            | Irgovel                and Miguel Augusto Galvão Pereira e Cia Ltda(“Sales                Agent”) |
| **Effective                Date:**      | May                2, 2005                                                                                         |
| **Term:**                               | Undetermined                                                                                                       |
| **Product                Description:** | Products                manufactured or sold by Irgovel                                                            |

|   | 2. | Agency                  agreement – Transjupira Comércio e Transportes                  Ltda |
|--------|----|---------------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Sales                  Agent                                                                                                                                           |
|-------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Transjupira Comércio e Transportes Ltda** **(“Sales                  Agent”)                                        |
| **Effective                  Date:**      | November                  8, 2004                                                                                                                                      |
| **Term:**                                 | Agreement                  mutually terminated by the parties through a Termination and Release                  Instrument executed by the parties on August 2, 2005. |
| **Product                  Description:** | Products                  manufactured or sold by Irgovel.                                                                                                             |

|   | 3. | Agency                  agreement – Jappel Tranportes e Serviços Ltda –                  ME |
|--------|----|--------------------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Sales                  Agent                                                                                          |
|-------------------------------------------|-----------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Jappel Tranportes e Serviços Ltda - ME (“Sales                  Agent”) |
| **Effective                  Date:**      | August                  10, 2005                                                                                      |
| **Term:**                                 | Undetermined                                                                                                          |
| **Product                  Description:** | Products                  manufactured or sold by Irgovel.                                                            |

|   | 4. | Agency                  agreement – Comércio e Representações Agropecuárias Jocar Ltda                  ME |
|--------|----|--------------------------------------------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Sales                  Agent                                                                                                                        |
|-------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Comércio e Representações Agropecuárias Jocar Ltda ME (“Sales                  Agent”) |
| **Effective                  Date:**      | December                  3, 2002                                                                                                                   |
| **Term:**                                 | Undetermined.                                                                                                                                       |
| **Product                  Description:** | Products                  manufactured or sold by Irgovel.                                                                                          |

|   | 5. | Agency                  agreement – Adaílson Garcia Moreira Comércio e Representações                  Ltda |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Sales                  Agent                                                                                                                                           |
|-------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Adaílson Garcia Moreira Comércio e Representações Ltda (“Sales                  Agent”)                   |
| **Effective                  Date:**      | May                  6, 2003                                                                                                                                           |
| **Term:**                                 | Agreement                  mutually terminated by the parties through a Termination and Release                  Instrument executed by the parties on August 2, 2005. |
| **Product                  Description:** | Products                  manufactured or sold by Irgovel.                                                                                                             |

----

|   | 6. | Agency                  agreement – Luiz C. Noal & Cia                  Ltda |
|--------|----|----------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Sales                  Agent                                                              |
|-------------------------------------------|-------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Luiz C. Noal & Cia Ltda (the “Sales Agent”). |
| **Effective                  Date:**      | April                  15, 2005                                                           |
| **Term:**                                 | Undetermined.                                                                             |
| **Product                  Description:** | Products                  manufactured or sold by Irgovel.                                |

|   | 7. | Agency                  agreement – JL Pedra Representações de Gêneros Alimentícios e Bebidas em                  Geral Ltda |
|--------|----|--------------------------------------------------------------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Sales                  Agent                                                                                                                                          |
|-------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and JL Pedra Representações de Gêneros Alimentícios e Bebidas em Geral                  Ltda (“Sales Agent”) |
| **Effective                  Date:**      | August                  5, 2005                                                                                                                                       |
| **Term:**                                 | Undetermined.                                                                                                                                                         |
| **Product                  Description:** | Products                  manufactured or sold by Irgovel.                                                                                                            |

|   | 8. | Agency                  agreement – Carreteiro Representações Gaúchas e Serviços                  Ltda |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Sales                  Agent                                                                                                                    |
|-------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Carreteiro Representações Gaúchas e Serviços Ltda (“Sales                  Agent”) |
| **Effective                  Date:**      | August                  10, 2005                                                                                                                |
| **Term:**                                 | Undetermined.                                                                                                                                   |
| **Product                  Description:** | Products                  manufactured or sold by Irgovel.                                                                                      |

|   | 9. | Agency                  agreement – Venda Forte Comércio e Representações                  Ltda. |
|--------|----|-----------------------------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Sales                  Agent                                                                                                        |
|-------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Venda Forte Comércio e Representações Ltda (“Sales                  Agent”) |
| **Effective                  Date:**      | October                  15, 2004                                                                                                   |
| **Term:**                                 | Undetermined.                                                                                                                       |
| **Product                  Description:** | Products                  manufactured or sold by Irgovel.                                                                          |

|   | 10. | Agency                  agreement – Venda Forte Comércio Representação Alimentos Ltda                  ME |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Sales                  Agent                                                                                                                    |
|-------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Venda Forte Comércio e Representação Alimentos Ltda ME (“Sales                  Agent”) |
| **Effective                  Date:**      | August                  2, 2005                                                                                                                 |
| **Term:**                                 | Undetermined.                                                                                                                                   |
| **Product                  Description:** | Products                  manufactured or sold by Irgovel.                                                                                      |

|   | 11. | Agency                  agreement – JLM Comércio e Representações                  Ltda. |
|--------|-----|---------------------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Sales                  Agent                                                                               |
|-------------------------------------------|------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and JLM Comércio e Representações Ltda (“Sales Agent”) |
| **Effective                  Date:**      | April                  15, 2005                                                                            |
| **Term:**                                 | Undetermined.                                                                                              |
| **Product                  Description:** | Products                  manufactured or sold by Irgovel.                                                 |

|   | 12. | Agency                  agreement – M. Blos Representações                  Ltda. |
|--------|-----|---------------------------------------------------------------------------------------------------|

| **Type                  of Agreemen:**    | Sales                  Agent                                                                   |
|-------------------------------------------|------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and M. Blos Representações Ltda (“Sales Agent”) |
| **Effective                  Date:**      | October                  22, 2004                                                              |
| **Term:**                                 | Undetermined.                                                                                  |
| **Product                  Description:** | Products                  manufactured or sold by Irgovel.                                     |

----

|   | 13. | Agency                  agreement – Milton Carlos Martins Filho & Cia                  Ltda |
|--------|-----|-------------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Sales                  Agent                                                                                         |
|-------------------------------------------|----------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Milton Carlos Martins Filho & Cia Ltda (“Sales                  Agent”) |
| **Effective                  Date:**      | November                  18, 2004                                                                                   |
| **Term:**                                 | Undetermined.                                                                                                        |
| **Product                  Description:** | Products                  manufactured or sold by Irgovel.                                                           |

|   | 14. | Agency                  agreement – Pedra Representações                  Ltda. |
|--------|-----|-------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Sales                  Agent                                                                 |
|-------------------------------------------|----------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Pedra Representações Ltda (“Sales Agent”) |
| **Effective                  Date:**      | December                  29, 1992                                                           |
| **Term:**                                 | Undetermined.                                                                                |
| **Product                  Description:** | Products                  manufactured or sold by Irgovel.                                   |

|   | 15. | Agency                  agreement – Comércio e Representações Valeska                  Ltda. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Sales                  Agent                                                                                                    |
|-------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Comércio e Representações Valeska Ltda (“Sales                  Agent”) |
| **Effective                  Date:**      | December                  16, 1992                                                                                              |
| **Term:**                                 | Undetermined.                                                                                                                   |
| **Product                  Description:** | Products                  manufactured or sold by Irgovel.                                                                      |

|   | 16. | Agency                  agreement – Fernando Carlesso Baldo e Cia Ltda                  Ltda. |
|--------|-----|-----------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Sales                  Agent                                                                |
|-------------------------------------------|---------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Fernando Carlesso Baldo e Cia Ltda (“Sales Agent”) |
| **Effective                  Date:**      | July                  3, 2006                                                               |
| **Term:**                                 | Undetermined.                                                                               |
| **Product                  Description:** | Products                  manufactured or sold by Irgovel.                                  |

|   | 17. | Agency                  agreement – Frenzel e Oliveira                  Ltda. |
|--------|-----|-------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Sales                  Agent                                                     |
|-------------------------------------------|----------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Frenzel e Oliveira Ltda (“Sales Agent”) |
| **Effective                  Date:**      | May                  5, 2007                                                     |
| **Term:**                                 | Undetermined.                                                                    |
| **Product                  Description:** | Products                  manufactured or sold by Irgovel.                       |

|   | 18. | Agency                  agreement – Milton Almeida Silveira |
|--------|-----|-------------------------------------------------------------------|

| **Type                  of Agreement:**   | Sales                  Agent                                                     |
|-------------------------------------------|----------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Milton Almeida Silveira (“Sales Agent”) |
| **Effective                  Date:**      | June                  27, 2006                                                   |
| **Term:**                                 | Undetermined.                                                                    |
| **Product                  Description:** | Products                  manufactured or sold by Irgovel.                       |

|   | 19. | Agency                  agreement – Jesus Alexandre da                  Rocha |
|--------|-----|-------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Sales                  Agent                                                      |
|-------------------------------------------|-----------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Jesus Alexandre da Rocha (“Sales Agent”) |
| **Effective                  Date:**      | June                  27, 2006                                                    |
| **Term:**                                 | Undetermined.                                                                     |
| **Product                  Description:** | Products                  manufactured or sold by Irgovel.                        |

----

|   | 20. | Agency                  agreement – Lorenzo Loredano e Cia                  Ltda. |
|--------|-----|-----------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Sales                  Agent                                                         |
|-------------------------------------------|--------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Lorenzo Loredano e Cia Ltda (“Sales Agent”) |
| **Effective                  Date:**      | April                  13, 2006                                                      |
| **Term:**                                 | Undetermined.                                                                        |
| **Product                  Description:** | Products                  manufactured or sold by Irgovel.                           |

|   | 21. | Agency                  agreement – Elecê Comércio e Representações                  Ltda. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Sales                  Agent                                                                                                        |
|-------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Elecê Comércio e Representações Ltda (“Sales                  Agent”). |
| **Effective                  Date:**      | December                  14, 1992                                                                                                  |
| **Term:**                                 | Undetermined                                                                                                                        |
| **Product                  Description:** | Products                  manufactured or sold by Irgovel.                                                                          |

|   | 22. | Agency                  agreement – Sowal Comércio e Representações de Gêneros Alimentícios                  Ltda. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Sales                  Agent                                                                                                                                              |
|-------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Sowal Comércio e Representações de Gêneros Alimentícios Ltda (“Sales                  Agent”)           |
| **Effective                  Date:**      | September                  17, 2003                                                                                                                                       |
| **Term:**                                 | Agreement                  mutually terminated by the parties through a Termination and Release                  Instrument executed by the parties on September 17, 2003 |
| **Product                  Description:** | Products                  manufactured or sold by Irgovel.                                                                                                                |

|   | 23. | Agency                  agreement – Medronha e Rodrigues                  Ltda. |
|--------|-----|---------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Sales                  Agent                                                       |
|-------------------------------------------|------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Medronha e Rodrigues Ltda (“Sales Agent”) |
| **Effective                  Date:**      | November                  5, 2004                                                  |
| **Term:**                                 | Undetermined.                                                                      |
| **Product                  Description:** | Products                  manufactured or sold by Irgovel.                         |

|   | 24. | Agency                  agreement – Luiz Antônio Adami Representações                  Ltda. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Sales                  Agent                                                                                                    |
|-------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Luiz Antônio Adami Representações Ltda (“Sales                  Agent”) |
| **Effective                  Date:**      | December                  14, 1992                                                                                              |
| **Term:**                                 | Undetermined                                                                                                                    |
| **Product                  Description:** | Products                  manufactured or sold by Irgovel.                                                                      |

|   | 25. | Agency                  agreement – R. B. Scherer e Cia                  Ltda. |
|--------|-----|--------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Amendment                  to the Agency agreement                                |
|-------------------------------------------|-----------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and R. B. Scherer e Cia Ltda (“Sales Agent”) |
| **Effective                  Date:**      | November                  12, 2007                                                |
| **Term:**                                 | Not                  applicable                                                   |
| **Product                  Description:** | Not                  applicable                                                   |

|   | 26. | Agency                  agreement – DIPRON – Distribuidora de Produtos Importados e Nacionais                  Ltda. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Termination                  and Release Instrument                                                                                            |
|-------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and DIPRON – Distribuidora de Produtos Importados e Nacionais Ltda (“Sales                  Agent”) |
| **Effective                  Date:**      | September                  11, 2000                                                                                                            |
| **Term:**                                 | Not                  applicable                                                                                                                |
| **Product                  Description:** | Eatable                  oils                                                                                                                  |

----

|   | 27. | Agency                  agreement – Soma Representações Comerciais                  Ltda. |
|--------|-----|-----------------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Termination                  and Release Instrument                                                    |
|-------------------------------------------|--------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Soma Representações Comerciais Ltda (“Sales Agent”) |
| **Effective                  Date:**      | October                  3, 2003                                                                       |
| **Term:**                                 | Not                  applicable                                                                        |
| **Product                  Description:** | Not                  applicable                                                                        |

|   | 28. | Agency                  agreement – Thaís Representação Comercial                  Ltda. |
|--------|-----|---------------------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Amendment                  to the Agency agreement                                                     |
|-------------------------------------------|--------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Soma Representações Comerciais Ltda (“Sales Agent”) |
| **Effective                  Date:**      | September                  10, 2004                                                                    |
| **Term:**                                 | Not                  applicable                                                                        |
| **Product                  Description:** | Not                  applicable                                                                        |

|   | 29. | Agency                  agreement |
|--------|-----|-----------------------------------|

| **Type                  of Agreement:**   | Letter                  of Termination of the Agency agreement                |
|-------------------------------------------|-------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Mr. José Carlos (“Sales Agent”) |
| **Effective                  Date:**      | September                  17, 2004                                           |
| **Term:**                                 | Not                  applicable                                               |
| **Product                  Description:** | Not                  applicable                                               |

|   | 30. | Agency                  agreement |
|--------|-----|-----------------------------------|

| **Type                  of Agreement:**   | Letter                  of Termination of the Agency agreement                |
|-------------------------------------------|-------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Mr. Joaquim Geraldes (“Sales Agent”) |
| **Effective                  Date:**      | Not                  applicable                                               |
| **Term:**                                 | Not                  applicable                                               |
| **Product                  Description:** | Not                  applicable                                               |

|  | **2.** | **SUPPLY                  AGREEMENTS** |
|--|--------|----------------------------------------|

| **Type                  of Agreement:**   | Supply                  Agreement No. 01232                                                              |
|-------------------------------------------|----------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Condor                  Super Center Ltda. (Purchaser) and Irgovel                                       |
| **Effective                  Date:**      | March                  27, 2007                                                                          |
| **Term:**                                 | 12                  months - to be renewed automatically for equal periods of 12                  months |
| **Product                  Description:** | Supply                  of Irgovel’s products.                                                     |

| **Type                  of Agreement :**  | Supply                  Agreement No. 3163                                           |
|-------------------------------------------|--------------------------------------------------------------------------------------|
| **Parties:**                              | Cia                  Zaffari Comércio e Indústria. (Purchaser) and Irgovel |
| **Effective                  Date:**      | November                  04, 2005                                                   |
| **Term:**                                 | Undetermined                                                                         |
| **Product                  Description:** | Oil                  (“óleo carreteiro”)                            |

| **Type                  of Agreement:**   | Supply                  Agreement No. 0034                                                                                                                                                                                                                                                                |
|-------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Cia                  Zaffari Comércio e Indústria (Purchaser) and Irgovel.                                                                                                                                                                                                                      |
| **Effective                  Date:**      | March                  30, 2007                                                                                                                                                                                                                                                                           |
| **Term:**                                 | March                  30, 2008. The agreement will be automatically renewed in the event                  none of                  the parties notifies the other of its intent to terminate the agreement.                  at least 30 days prior to the agreement's expiration                  date. |
| **Product                  Description:** | Not                  specified in the agreement.                                                                                                                                                                                                                                                          |

----

| **Type                  of Agreement:**   | Supply                  Agreement No. 131/ 2006                                                                         |
|-------------------------------------------|-------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Master                  Ats Supermercados Ltda. (Purchaser) and Irgovel                                                 |
| **Effective                  Date:**      | December                  15, 2006.                                                                                     |
| **Term:**                                 | 12                  months - automatically prorogated for equal periods of 12                  months                   |
| **Product                  Description:** | Supply                  of Irgovel’s products. The products were not specified in the                  agreement. |

| **Type                  of Agreement:**   | Supply                  Agreement                                                                                       |
|-------------------------------------------|-------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Importadora                  e Exportadora de Cereais S/A – Supermercados IMEC (Purchaser) and Irgovel            |
| **Effective                  Date:**      | May                  25, 2006.                                                                                          |
| **Term:**                                 | 12                  months to be renewed automatically for equal periods of 12                  months                  |
| **Product                  Description:** | Supply                  of Irgovel’s products. The products were not specified in the                  agreement. |

|  | **3.** | **SERVICE                  AGREEMENTS** |
|--|--------|-----------------------------------------|

|   | 1. | Services                  Agreement – Assessorial - Assessoria e Consultoria S/C                  Ltda. |
|--------|----|---------------------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Services                  Agreement                                                                                                             |
|-------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Assessorial - Assessoria e Consultoria S/C Ltda.                  (“Provider”)                         |
| **Effective                  Date:**      | October                  2, 1995                                                                                                                |
| **Term:**                                 | Indefinite.                                                                                                                                     |
| **Product                  Description:** | Internal                  audit services, consulting services and assistance in the accounting                  and                  tax areas. |

|   | 2. | Services                  Agreement – Angeloni & Cia                  Ltda. |
|--------|----|---------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Services                  Agreement                                                                                                                              |
|-------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Angeloni & Cia Ltda.** **(“Provider”)                                                                          |
| **Effective                  Date:**      | December                  13, 2005                                                                                                                               |
| **Term:**                                 | Indefinite.                                                                                                                                                      |
| **Product                  Description:** | Technology                  services related to the exchange of information and documents by                  the                  parties through the Internet. |

|   | 3. | Legal                  Services Agreement – Ilo Batista da                  Silva |
|--------|----|-----------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Legal                  Services Agreement                                                                                                                                                                                                                                       |
|-------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Ilo Batista da Silva (“Provider”)                                                                                                                                                                                                      |
| **Effective                  Date:**      | February                  17, 2005                                                                                                                                                                                                                                              |
| **Term:**                                 | Undetermined                                                                                                                                                                                                                                                                    |
| **Product                  Description:** | Legal                  assistance in connection with the foreclosure action based on an                  execution                  action regarding a non-judicial credit instrument to be filed against                  Rui                  Fernando Fountoura de Oliveira. |

|   | 4. | Legal                  Services Agreement – Lauvir de Quevedo Barboza e Advogados                  Associados |
|--------|----|---------------------------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Legal                  Services Agreement                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|-------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Lauvir de Quevedo Barboza e Advogados Associados                  (“Provider”)                                                                                                                                                                                                                                                                                                                                                                                                      |
| **Effective                  Date:**      | July                  22, 2002                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| **Term:**                                 | Indefinite.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| **Product                  Description:** | Legal                  consulting and assistance in connection with in-court and out-of-court                  litigation in the tax, tax/criminal, civil and commercial areas,                  except                  with regard to: i) voluntary bankruptcy filing; (ii) filing for                  reorganization proceedings (“concordata”, currently, judicial                  restructuring - “recuperação judicial”) and (iii) sale of quotas of the                  company. |

----

|   | 5. | Electricity                  Services Agreement - CEEED - Companhia Estadual de Distribuição de Energia                  Elétrica |
|--------|----|--------------------------------------------------------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Electricity                  Services Agreement                                                                                                                                                                     |
|-------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and CEEE-D - Companhia Estadual de Distribuição de Energia Elétrica                  (Provider)                                                                             |
| **Effective                  Date:**      | January                  16, 2004                                                                                                                                                                                   |
| **Term:**                                 | 1                  year, with automatic renewals of 1-year periods, unless terminated                  by                  either party at least 180 days prior to the then current 1-year                  period. |
| **Product                  Description:** | Electricity.                                                                                                                                                                                                        |

|   | 6. | Services                  Agreement - Ambientus Tecnologia Ambiental                  Ltda. |
|--------|----|---------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Services                  Agreement                                                                                                                                                                                                  |
|-------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Ambientus Tecnologia Ambiental Ltda** **(“Provider”)                                                                                                                                   |
| **Effective                  Date:**      | March                  15, 2006                                                                                                                                                                                                      |
| **Term:**                                 | 24                  months, which may be renewed for additional periods of 24                  months.                                                                                                                               |
| **Product                  Description:** | Collection,                  transportation, treatment and final destination of “Class I – Toxic ”                  solid residues (cleaning cloths “estopas”, lamps, and                  batteries). |

|   | 7. | Credit                  Certificate – Banco Bradesco S.A. – N.                  001.835.047 |
|--------|----|---------------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Loan                  Agreement                                                                                                                                                                                     |
|-------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Banco Bradesco S.A. (“Lender”)                                                                                                                                             |
| **Effective                  Date:**      | February                  12, 2007                                                                                                                                                                                  |
| **Term:**                                 | 1                  year                                                                                                                                                                                             |
| **Product                  Description:** | Loan                  in the amount of R$56,470.02 (fifty                  six thousand four hundred and seventy Reais and two cents) (equivalent                  to                  approximately US$ 31,000.00) |

|   | 7. | Advance                  on Receivables – Banco Bradesco S.A. |
|--------|----|---------------------------------------------------------------------|

| **Type                  of Agreement:**   | Advance                  on Receivables Agreement – rotative credit                                                                                                                                                            |
|-------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Banco Bradesco S.A. (“Bank”)                                                                                                                                                                |
| **Effective                  Date:**      | June                  1, 2007                                                                                                                                                                                                        |
| **Term:**                                 | Indefinite                                                                                                                                                                                                                           |
| **Product                  Description:** | Advance                  on Irgovel’s receivables, by the Bank, up to the limit of R$ 400,000.00                  (four                  hundred thousand Reais) (equivalent to approximately US$                  220,000.00) |

|  | 8. | Automobile                  Leasing Agreement – Bradesco Leasing S.A.–                  N.0267185-9 |
|--|----|-----------------------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Automobile                  Leasing Agreement                                                                                                                                                                         |
|-------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Bradesco Leasing S.A. Arrendamento Mercantil                  (“Lessor”)                                                                                                     |
| **Effective                  Date:**      | March                  14, 2006                                                                                                                                                                                       |
| **Term:**                                 | 36                  months                                                                                                                                                                                            |
| **Product                  Description:** | Automobile                  worth R$ 26,885.98(twenty                  six thousand eight hundred eighty five Reais ninety eight cents)                  (equivalent to approximately US$                  15,000.00) |

----

|   | 9. | Leasing                  Agreement – Bradesco Leasing S.A. Arrendamento Mercantil – N.                  001011977 |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------|

| **Type                  of Agreement:**   | Leasing                  Agreement                                                                                                                    |
|-------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Parties:**                              | Irgovel                  and Bradesco Leasing S.A. Arrendamento Mercantil                  (“Lessor”)                                     |
| **Effective                  Date:**      | February                  05, 2007                                                                                                                    |
| **Term:**                                 | 42                  months                                                                                                                            |
| **Product                  Description:** | Asset                  worth R$ 48,000.00 (forty                  eight thousand Reais) (equivalent to approximately US$                  26,000.00); |

----

**Schedule        M**

**Intellectual      Property**

**1.**
**TRADEMARKS**

| **Application/****Registration****Number** | **    ** |                             | **    ** | **Class**                 | **    ** | **Filing/****Issuance****date** | **    ** | **Type** | **    ** | **Covered Products Description**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | **    ** | **Status**                                                                                                                                                                                                                                                                                                                                                     |
|--------------------------------------------|------------------------------|----------------------------------|------------------------------|---------------------------|------------------------------|---------------------------------|------------------------------|----------|------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 006105068                                  |                         | CARRETEIRO                       |                         | 29:40                     |                         | 03.12.1971                      |                         | N**      |                         | Lard                for foodstuff use – animal and vegetable oils – olive oil – edible fats -                coconut fat – coconut oil – vegetable oils – sunflower oil – sesame oil –                Soya oil – edible oils                                                                                                                                                                                                                                                                                                                                                |                         | Renewed                until 06/25/2015                                                                                                                                                                                                                                                                                                                        |
|                                       |                         |                             |                         |                      |                         |                            |                         |     |                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                         |                                                                                                                                                                                                                                                                                                                                                           |
| 006277721                                  |                         | IRGOVEL                          |                         | 29:40                     |                         | 06.29.1973                      |                         | N**      |                         | Margarines                – butters - Lard for foodstuff use - animal and vegetable oils – olive oil                – edible fats - coconut fat – coconut oil – vegetable oils – sunflower oil                – sesame oil – Soya oil – corn oil - edible oils                                                                                                                                                                                                                                                                                                              |                         | Renewed                until 04/10/2016                                                                                                                                                                                                                                                                                                                        |
|                                       |                         |                             |                         |                      |                         |                            |                         |     |                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                         |                                                                                                                                                                                                                                                                                                                                                           |
| 800340906                   |                         | SHANOUK                          |                         | 29:40                     |                         | 11.19.1980                      |                         | N**      |                         | Margarines                – butters - lard for foodstuff use - animal and vegetable oils – olive oil                – edible fats - coconut fat – coconut oil – vegetable oils – sunflower oil                – sesame oil – Soya oil – corn oil - edible oils                                                                                                                                                                                                                                                                                                              |                         | Renewed                until 06/14/2013                                                                                                                                                                                                                                                                                                                        |
|                                       |                         |                             |                         |                      |                         |                            |                         |     |                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                         |                                                                                                                                                                                                                                                                                                                                                           |
| 817594990                        |                         | IRGOVEL                          |                         | 21:10                     |                         | 12.01.1993                      |                         | N**      |                         | Foodstuffs                and other commodities for animals, excepting from such only veterinary                and                animal hygiene products – animal foodstuffs                                                                                                                                                                                                                                                                                                                                                                                                                                              |                         | Renewed                until 02/06/2016                                                                                                                                                                                                                                                                                                                        |
|                                       |                         |                             |                         |                      |                         |                            |                         |     |                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                         |                                                                                                                                                                                                                                                                                                                                                           |
| 822570963                             |                         | E-CRIOULO                        |                         | NCL                (7) 31 |                         | 08.25.2000                      |                         | N**      |                         | Cattle                feed – animal feed – animal oil cake – animal fattening products – feed                strengthening substances – crushed cereal – crushed cereal paste for                animal consumption – fish bone flour for animal consumption- grains for                animal consumption- animal feed in general – distillery residues for                animal consumption – cereal processing residues for animal                consumption                                                                                                           |                         | On                10/23/2007, the INPI denied the request based upon the opposition                of the                Crioulo Horse Breeders                Brazilian Association. According                to the information provided by Irgovel’s representative, the company’s                appeal is currently awaiting a decision. |
|                                       |                         |                             |                         |                      |                         |                            |                         |     |                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                         |                                                                                                                                                                                                                                                                                                                                                           |
| 825407214                        |                         | E-CRIOULO                IRGOVEL |                         | NCL                (8) 31 |                         | 04.25.2003                      |                         | M*       |                         | Oil                cake for animals – fortified feed substances for animals – chewable,                edible objects for animals – animal feed – horse rearing feed – peanut oil                cake for animals – oil cake for cattle – horse feed – feed additives –                biscuits for animals – feed – crushed cereal – animal fattening products –                salt for cattle – proteins for animal consumption – food paste for animal                rearing – balanced animal feed – feed for animals |                         | Request                halted by INPI itself – a common occurrence when INPI believes there is a                resemblance to another brand. Registration                No. 800.111.982.                                                                                                                                                          |

----

| 825917700       |   | SABOR                DA VIDA |   | NCL                (8) 29 |   | 11.06.2003 |   | M*     |   | Margarines                – butters - lard for foodstuff use - animal and vegetable oils – olive oil                – edible fats - coconut fat – coconut oil – vegetable oils – sunflower oil                – sesame oil – Soya oil – corn oil - edible oils                                                                                                                                                                                                                                                                               |   | The                opposition presented by Sterling Lake Investiments Ltd is awaiting                a final                decision since 12/13/2005.                                                                                                                                |
|-----------------|--------|------------------------------|--------|---------------------------|--------|------------|--------|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|            |   |                         |   |                      |   |       |   |   |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                  |
| 825917719       |   | SABOR                DA VIDA |   | NCL                (8) 31 |   | 11.06.2003 |   | M*     |   | Oil                cake for animals – fortified feed substances for animals – chewable,                edible objects for animals – animal feed – poultry rearing feed – peanut                oil cake for animals – oil cake for cattle – horse feed – feed additives –                biscuits for animals – feed – crushed cereal – animal fattening products –                salt for cattle – proteins for animal consumption – food paste for animal                rearing – feed for animals  |   | The                opposition presented by Sterling Lake Investiments Ltd is awaiting                a final                decision since 12/13/2005                                                                                                                                 |
|            |   |                         |   |                      |   |       |   |   |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                  |
| 827744803  |   | NATURAL                      |   | NCL                (8) 29 |   | 09.20.2005 |   | M*     |   | Margarines                – butters - lard for foodstuff use - animal and vegetable oils – olive oil                – edible fats - coconut fat – coconut oil – vegetable oils – sunflower oil                – sesame oil – Soya oil – corn oil - edible oils                                                                                                                                                                                                                                                                                    |   | The                registration request was granted on 10/30/2007According                to the information provided by Irgovel’s representative, the relevant fees                have already been paid in order to issue the registration                certificate.  |
|            |   |                         |   |                      |   |       |   |   |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                  |
| 900053275       |   | E-HORSE                      |   | NCL                (8) 29 |   | 10.24.2006 |   | N**    |   | Oil                cake for animals – fortified feed substances for animals – chewable,                edible objects for animals – animal feed – poultry rearing feed – peanut                oil cake for animals – oil cake for cattle – cattle feed – feed additives                – biscuits for animals – feed – crushed cereal – animal fattening products                – salt for cattle – proteins for animal consumption – food paste for                animal rearing – feed for animals |   | The                registration request was published on 02/06/2007.  There                has been no opposition registered in the INPI’s data                base.                                                                                                       |
|            |   |                         |   |                      |   |       |   |   |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                  |
| 900055839       |   | E-DOG                        |   | NCL(8)                31  |   | 10.25.2006 |   | N**    |   | Oil                cake for animals – fortified feed substances for animals – chewable,                edible objects for animals – animal feed – poultry rearing feed – peanut                oil cake for animals – oil cake for cattle – cattle feed – feed additives                – biscuits for animals – feed – crushed cereal – animal fattening products                – salt for cattle – proteins for animal consumption – food paste for                animal rearing – feed for animals |   | The                registration request was published on 02/06/2007.  There                has been no opposition registered in the INPI’s data                base.                                                                                                       |

----

| 900055898 |   | E-CAT |   | NCL                (8) 31 |   | 10.25.2006 |   | N** |   | Oil                cake for animals – fortified feed substances for animals – chewable,                edible objects for animals – animal feed – poultry rearing feed – peanut                oil cake for animals – oil cake for cattle – cattle feed – feed additives                – biscuits for animals – feed – crushed cereal – animal fattening products                – salt for cattle – proteins for animal consumption – food paste for                animal rearing – feed for animals |   | The                registration request was published on 02/06/2007.  There                has been no opposition registered in the INPI’s data                base |
|-----------|--------|-------|--------|---------------------------|--------|------------|--------|-----|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**2.**
**DOMAIN      NAME**
**S**

**irgovel.com.br**
**irgovel.com**

**3.**
**SELLERS**

----

**Schedule      N**

**List      of Bank Accounts**

| **BANK**                                         |   | **BRANCH** |   | **ACCOUNT**  |
|--------------------------------------------------|--------|------------|--------|--------------|
| Bradesco                – Pelotas          |   | 0387-5     |   | 3561-0       |
| Bradesco                – Gen. Osório |   | 3097-0     |   | 1341-0       |
| Bradesco                – Empresas         |   | 3708-7     |   | 1341-0       |
| HSBC                                             |   | 0156       |   | 10805-08     |
| Caixa                Econômica Federal      |   | 0495       |   | 252-3        |
| Banco                do Brasil                   |   | 3124-0     |   | 3335-9       |
| BANRISUL                                         |   | 0320       |   | 06.0903460-8 |
| BANRISUL                                         |   | 0320       |   | 06.8692380-1 |
| Real                ABN AMRO                     |   | 1547       |   | 3001413-3    |

----

**Schedule      O**

**List      of Powers of Attorney**

| **Attorney-in-fact**           | **FABIANO                TEIXEIRA DO AMARAL BRITO**                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|--------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Type                           | Public                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| Powers                         | All                powers necessary to manage the company, however always together with                a                Director.                                                                                                                                                                                                                                                                                                                                                            |
| Expiration                Date | Undetermined                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|                           |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| **Attorney-in-fact**           | **MARIA                DE FÁTIMA TEIXEIRA DO AMARAL BRITO**                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Type                           | Public                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| Powers                         | All                powers necessary to manage the company, however always together with                a                Director.                                                                                                                                                                                                                                                                                                                                                            |
| Expiration                Date | Undetermined                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|                           |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| **Attorney-in-fact**           | **JULIANO                MIGLIORI DO AMARAL BRITO**                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| Type                           | Public                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| Powers                         | All                powers necessary to manage the company, however always together with                a                Director.                                                                                                                                                                                                                                                                                                                                                            |
| Expiration                Date | Undetermined                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|                           |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| **Attorney-in-fact**           | **ANSELMO                GRELLERT**                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| Type                           | Public                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| Powers                         | Representation                before the Brazilian Central Bank                                                                                                                                                                                                                                                                                                                                                                                                                              |
| Expiration                Date | Undetermined                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|                           |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| **Attorney-in-fact**           | **ANSELMO                GRELLERT E LOURIVAL MARTINS DA SILVA**                                                                                                                                                                                                                                                                                                                                                                                                                              |
| Type                           | Public                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| Powers                         | Representation                as a creditor in collections, judicial or not                                                                                                                                                                                                                                                                                                                                                                                                                  |
| Expiration                Date | Undetermined                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|                           |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| **Attorney-in-fact**           | **ILO                BATISTA DA SILVA**                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| Type                           | Private                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| Powers                         | Collection                against Gessy Tarabal Power                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| Expiration                Date | Undetermined                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|                           |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| **Attorney-in-fact**           | **GILMAR                PRETTO**                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Type                           | Electronic                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| Powers                         | Representation                before the Brazilian Revenue Office                                                                                                                                                                                                                                                                                                                                                                                                                            |
| Expiration                Date | December                31, 2008                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|                           |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| **Attorneys-in-fact**          | **AIRES                LUIS PEREIRA ORESTES****ANA                MARIA CRISTINA DA SILVA MARTINS****EDEILSON                DA SILVA RAMOS****JOELCIO                DE FREITAS****LUIS                FERNANDO PONTES RUSSO****LUIZ                MAURO DA SILVA****MARIA                MANOELA CHAGAS MAGALHAES****OLIVIEL                RODRIGUES CORREA****RAFAEL                DE SOUZA PRATES NETO****RUGARD                NABINGER****TAIO                SILVA MENDONÇA** |
| Type                           | Electronic                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| Powers                         | Import                and export process                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| Expiration                Date | June                30, 2008                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |

----

**Schedule      P**

**Form      of Closing Statement**

**Statement**

**NUTRACEA**
**NutraCea**

**OSMAR      TEIXEIRA DO AMARAL BRITO**

**NEWMAN      TEIXEIRA DO AMARAL BRITO**

**EDILSON      TEIXEIRA DO AMARAL BRITO**

**DARLAN      TEIXEIRA DO AMARAL BRITO**

**SAMUEL      AMARAL BRITO JÚNIOR**

**DARLENE      DO AMARAL BRITO COSTA**

**MARIA      ZENIA AMARAL BRITO VILELA**

**MARIA      HELENA AMARAL BRITO FERREIRA**

**CANDIDA      MARIA TEIXEIRA DO AMARAL BRITO**

----

**HELENA      TEIXEIRA BRITO**

**ALDOMIRO      PEREIRA FALEIRO**
**SELLERS**

**IRGOVEL      – INDÚSTRIA RIOGRANDENSE DE ÓLEOS VEGETAIS LTDA**
**IRGOVEL**

**NutraCea**
**Sellers**
**Agreement**

**Agreement**
**NutraCea**
**SELLERS**

|   | (i) | the                respective Representations and Warranties set forth in Sections IV                and V                of the **Agreement**                are true and correct in all material respects as of the **Closing                Date**; |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | the                **Final                Purchase Price**                for the sale and transfer of the **Quotas**is                of [_],                and it has been verified by both **NutraCea**                and the **SELLERS**,                and such price was duly calculated based on the **Basic                Purchase Price**                less the relevant deductions and plus the relevant increases pursuant                to                Section III of the **Agreement**and                such deductions and increases have been duly verified by the **PARTIES**; |
|--------|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iii) | the                requirements relative to the conditions precedent to the closing                of the                **Acquisition**                as                per Schedule                A                hereto have been met by the **SELLERS**,                except as provided under Schedule                B                hereto. |
|--------|-------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**IN      WITNESS WHEREOF**
**PARTIES**
**Closing      Statement**

**PURCHASER**

**NutraCea**

----

*[Continued      from the Signature Page of the Closing Statement issued on January 31, 2008      in      accordance with the Quotas Purchase and Sale Agreement executed between      NutraCea, the Sellers and Irgovel]*

**SELLERS:**

**BY        POWER-OF-ATTORNEY OF:**

**SIGNS:        MARIA DE FATIMA TEIXEIRA DO AMARAL BRITO**

**INTERVENING        PARTY:**

**IRGOVEL        – INDÚSTRIA DE ÓLEOS RIOGRANDENSE LTDA.**

| __________________________________________ | __________________________________________ |
|--------------------------------------------|--------------------------------------------|
| By:                                        | By:                                        |
| Title:                                     | Title:                                     |

**WITNESSES:**

| _________________________________         | _________________________________         |
|-------------------------------------------|-------------------------------------------|
| NAME:                                     | NAME:                                     |
| ID:                                       | ID:                                       |
| TAXPAYER'S                  REGISTRATION: | TAXPAYER'S                  REGISTRATION: |

----

**Schedule      Q**

**List      of Employees**

| **NOME**                                        |   | **CARGO**                           |   | **SALÁRIO** |
|-------------------------------------------------|--------|-------------------------------------|--------|------------------|
| ACI                DOS SANTOS                   |   | AUXILIAR                DE OPERADOR |   | 589,68           |
| ADAO                DA ROSA MOURA               |   | ENCARREGADO                CARGA E  |   | 764,61           |
| ADAO                GRATULINO LEITE ROSA        |   | AJUDANTE                GERAL       |   | 451,80           |
| ADAO                MORALES LOUZADA             |   | AUXILIAR                DE OPERADOR |   | 589,68           |
| ADIL                PINHEIRO                    |   | MOTORISTA                OPERADOR I |   | 765,45           |
| ADILSON                ROGERIO OLIVEIRA BARBOSA |   | SOLDADOR                            |   | 891,66           |
| ADOLFO                BEDERODE DE VARGAS        |   | MECANICO                MONTAG.II   |   | 891,66           |
| ADOLFO                FERNANDO GERMANY MOURA    |   | AJUDANTE                GERAL       |   | 508,93           |
| ADRIANA                MADRUGA PEREIRA          |   | LABORATORISTA                       |   | 892,08           |
| ADRIEL                COELHO DE SOUZA           |   | AJUDANTE                GERAL       |   | 528,99           |
| ALESSANDRO                KARAM RANGEL          |   | GERENTE                DE VENDAS DE |   | 3.456,20         |
| ALESSANDRO                RIBEIRO FARIAS        |   | AUXILIAR                DE OPERADOR |   | 589,68           |
| ALVARINO                OLIVEIRA DOMINGUES      |   | OPERADOR                II          |   | 776,79           |
| ANA                MARIA BORGES BORGES          |   | COPEIRA                             |   | 533,29           |
| ANDRE                MADRUGA PEREIRA            |   | OPERADOR                I           |   | 616,14           |
| ANDRE                SCHULZ                     |   | AJUDANTE                GERAL       |   | 528,99           |
| ANGELA                CRISTINA BLANK            |   | LABORATORISTA                       |   | 713,66           |
| ANGELINO                AMARAL DUARTE           |   | OPERADOR                II          |   | 776,79           |
| ANSELMO                GRELLERT                 |   | GERENTE                ADMINISTRATI |   | 3.456,20         |
| ANTONIO                JOAQUIM M LOUZADA        |   | ENCARREGADO                TURNO II |   | 1.207,71         |
| ANTONIO                MANOEL M DE PAIVA        |   | OPERADOR                II          |   | 776,79           |
| ARISTEU                DA ROSA SIAS             |   | MOTORISTA                OPERADOR I |   | 765,45           |
| ARISTEU                FONTES AMARAL            |   | TORNEIRO                MECANICO    |   | 892,08           |
| ARNILDO                KOSCHIER                 |   | ANALISTA                DE CREDITO  |   | 1.468,50         |

----

| ARTUR                ABEL VEIGA CRAVO          |   | MECANICO                MONTAG.II   |   | 891,66   |
|------------------------------------------------|--------|-------------------------------------|--------|----------|
| CANDIDO                REIS TAVARES            |   | AJUDANTE                GERAL       |   | 528,99   |
| CARLOS                EDUARDO DA SILVA MACHADO |   | ALMOXARIFE                          |   | 642,60   |
| CARLOS                GILBERTO DIAS DA MOTTA   |   | OPERADOR                II          |   | 776,79   |
| CARLOS                ROBERTO MACIEL LOPES     |   | MECANICO                MONTAG.II   |   | 891,66   |
| CARLOS                ROGERIO DUARTE CRUZ      |   | PORTEIRO                II          |   | 635,04   |
| CATIA                MARIA CHAGAS PEREIRA      |   | AUX.TRATAM.EFLUENTES                |   | 787,50   |
| CLAUDINEI                MAIA DO NASCIMENTO    |   | OPERADOR                II          |   | 776,79   |
| CLAUDIO                ANDRE MEDEIROS DA SILVA |   | PEDREIRO                            |   | 614,46   |
| CLEBER                MACHADO NUNES            |   | AJUDANTE                GERAL       |   | 508,93   |
| CLEITON                VILELA MEDEIROS         |   | AUXILIAR                DE OPERADOR |   | 589,68   |
| CLOVIS                CLAIR SILVEIRA ISLABAO   |   | AJUDANTE                GERAL       |   | 508,93   |
| CRISTIANO                VIEIRA CONRADO        |   | AJUDANTE                GERAL       |   | 528,99   |
| DANIELA                DA SILVA SALDANHA       |   | TELEFONISTA                         |   | 713,00   |
| DANILO                MORALES                  |   | AUXILIAR                DE OPERADOR |   | 589,05   |
| DARI                ESLABAO NIZOLLI            |   | AJUDANTE                GERAL       |   | 508,93   |
| DELAMAR                LARROZA DA CUNHA        |   | AJUDANTE                GERAL       |   | 508,93   |
| DELAMAR                MORAES ABREU            |   | ELETRICISTA                II       |   | 892,08   |
| DONARIO                DA SILVA OLIVEIRA       |   | OPERADOR                II          |   | 776,79   |
| DOUGLAS                RENATO DUARTE PEREIRA   |   | AUXILIAR                DE OPERADOR |   | 589,68   |
| EDGAR                BORGES DE OLIVEIRA        |   | AJUDANTE                GERAL       |   | 528,99   |
| EDISON                CLAIR CARDOSO            |   | ENCAR.                ENVAZAMENTO D |   | 1.088,99 |
| EDISON                DA SILVA MEDEIROS        |   | MOTORISTA                OPERADOR I |   | 765,45   |
| EDUARDO                ALONSO PEVERADA         |   | AJUDANTE                GERAL       |   | 528,99   |
| EDUARDO                GOMES                   |   | MECANICO                DE MANUTENC |   | 891,66   |
| ELBIO                RODERICO LIMONS MACHADO   |   | OPERADOR                II          |   | 776,79   |
| ELI                GONCALVES MESQUITA          |   | ENCARREGADO                TURNO II |   | 1.207,71 |

----

| ELIANA                MARIA ROSA DOS SANTOS     |   | ENCARR.RACOES                E CARG |   | 1.478,40 |
|-------------------------------------------------|--------|-------------------------------------|--------|----------|
| ELIANE                DE MATTOS GONCALVES       |   | ENCARREGADO                TURNO II |   | 1.207,71 |
| ELISABETE                PRESTES BAPTISTA       |   | LABORATORISTA                       |   | 892,08   |
| EMILIO                BENING ALVES              |   | OPERADOR                II          |   | 776,79   |
| ENEDINO                DUTRA CALDEIRA           |   | AUXILIAR                DE OPERADOR |   | 589,68   |
| ERNI                THEIS ROLL                  |   | ENCARREGADO                DE TRANS |   | 1.208,71 |
| EVANIRA                DIAS PINHEIRO            |   | COZINHEIRA                          |   | 614,46   |
| EVERALDO                CUNHA SIGALES           |   | MECANICO                MONTAG.II   |   | 891,66   |
| EVERSON                LUIS MARQUES QUEIROGA    |   | AJUDANTE                GERAL       |   | 451,00   |
| EVERTON                BRAHM CAMPELO            |   | PORTEIRO                II          |   | 635,04   |
| FABIANO                BORGES CORTEZ            |   | AUXILIAR                DE OPERADOR |   | 589,68   |
| FABIANO                TEIXEIRA DO AMARAL BRITO |   | GERENTE                FINANCEIRO   |   | 3.456,20 |
| FABIO                JARDEL BEDERODE SARAIVA    |   | ALMOXARIFE                          |   | 642,60   |
| FABIO                MONQUELATE MENDES          |   | PORTEIRO                II          |   | 635,04   |
| FERNANDO                ANTONIO ZEPKA BARBOSA   |   | AUXILIAR                DE OPERADOR |   | 589,68   |
| GABRIEL                MADRUGA RODEGHIERO       |   | PEDREIRO                            |   | 614,46   |
| GERMANO                GARCIA DE GARCIA         |   | MECANICO                MONTAG.II   |   | 891,66   |
| GEVERSON                DA SILVA RIBEIRO        |   | AJUDANTE                GERAL       |   | 451,00   |
| GILBERTO                DA SILVA ELESBAO        |   | OPERADOR                I           |   | 616,14   |
| GILMAR                PRETTO                    |   | CONTADOR                            |   | 3.456,20 |
| GILMAR                XAVIER DOS SANTOS         |   | AUXILIAR                DE OPERADOR |   | 589,68   |
| GILNEI                COSTA NACHTIGALL          |   | GERENTE                PRODUCAO     |   | 3.206,90 |
| GILNEI                DOS SANTOS SILVA          |   | AJUDANTE                GERAL       |   | 508,93   |
| GILNEI                MACHADO FERREIRA          |   | AUXILIAR                DE OPERADOR |   | 589,68   |
| GILNEI                MAIA DO NASCIMENTO        |   | OPERADOR                II          |   | 776,79   |
| GILNEI                MEDEIROS DA ROCHA         |   | MECANICO                MANUT.I     |   | 825,93   |
| GISELE                BARRETO MENDES            |   | COPEIRA                             |   | 451,00   |
| GLAICON                SILVA DA ROSA            |   | ENCARREGADO                DE ALMOX |   | 1.207,71 |

----

| GRAZZIELE                PACHECO FERNANDES        |   | LABORATORISTA                       |   | 892,08   |
|---------------------------------------------------|--------|-------------------------------------|--------|----------|
| GUSTAVO                GERMANO SCHWANTZ           |   | OPERADOR                II          |   | 776,79   |
| IGOR                JOSE DE PAULA BAPTISTA        |   | AJUDANTE                GERAL       |   | 451,00   |
| IRAI                CUNHA DA COSTA                |   | AUXILIAR                DE OPERADOR |   | 589,68   |
| IRANI                TEIXEIRA BORGES              |   | ALMOXARIFE                          |   | 642,60   |
| ISRAEL                TEIXEIRA DE MESQUITA        |   | AJUDANTE                GERAL       |   | 451,00   |
| ITAMAR                ROBERTO DA SILVA SOARES     |   | ALMOXARIFE                          |   | 642,60   |
| IVACI                TEIXEIRA BORGES              |   | OPERADOR                II          |   | 776,79   |
| IVO                SOUZA DA CRUZ                  |   | OPERADOR                II          |   | 776,16   |
| IZABEL                CRISTINA DOS SANTOS DUARTE  |   | AUX.DPTO.PESSOAL                    |   | 1.113,83 |
| JAIME                TEIXEIRA BARCIA              |   | AJUDANTE                GERAL       |   | 528,99   |
| JAIR                FRANCISCO CARDOSO LOURENCO    |   | BALANCEIRO                          |   | 787,25   |
| JAMIR                FAGUNDES CORREA              |   | OPERADOR                II          |   | 776,16   |
| JERRI                LUIZ SOARES GOMES            |   | CHEFE                DE CUSTOS      |   | 2.591,35 |
| JESUS                EVARISTO DUARTE DE ARAUJO    |   | AJUDANTE                GERAL       |   | 528,99   |
| JOAO                CARLOS MIMBARCAS              |   | ENGARREGADO                DA PORTA |   | 695,52   |
| JOAO                CARLOS RODRIGUES DOS SANTOS   |   | AUXILIAR                DE OPERADOR |   | 589,68   |
| JOAO                FRANCISCO DA SILVA VAZ        |   | VETERINARIO                         |   | 2.784,04 |
| JOAO                HAMILTON XAVIER FONSECA       |   | AJUDANTE                GERAL       |   | 589,69   |
| JOAO                JORGE FONSECA ISLABAO         |   | AUXILIAR                DE OPERADOR |   | 589,68   |
| JORGE                AQUINO VASCONCELLOS OLIVEIRA |   | SOLDADOR                            |   | 891,66   |
| JORGE                LUIZ CONCEICAO OLIVEIRA      |   | AJUDANTE                GERAL       |   | 528,99   |
| JORGE                LUIZ DA SILVA FARIAS         |   | PORTEIRO                II          |   | 635,04   |
| JOSE                ALCEU PERES                   |   | AJUDANTE                GERAL       |   | 508,93   |
| JOSE                CARLOS DE SOUZA               |   | OPERADOR                II          |   | 776,79   |
| JOSE                TAILOR DA SILVA LOPES         |   | ENCARR.POSTO                VENDAS  |   | 776,16   |
| JOSUE                DE FREITAS GONCALVES         |   | APRENDIZ                SENAI       |   | 190,00   |

----

| JOYLE                GONCALVES JUNIOR                   |   | ELETRICISTA                II       |   | 891,66   |
|---------------------------------------------------------|--------|-------------------------------------|--------|----------|
| JULIANO                MIGLIORI DO AMARAL BRITO         |   | COMPRADOR                DE INSUMOS |   | 3.220,00 |
| LAURO                OROCILDO DIAS                      |   | TORNEIRO                MECANICO    |   | 892,08   |
| LEANDRO                CORREA LAMERAO                   |   | AJUDANTE                GERAL       |   | 528,99   |
| LEANDRO                DIAS DO SANTOS                   |   | FATURISTA                           |   | 1.134,00 |
| LECI                SOARES DE QUEVEDO                   |   | OPERADOR                II          |   | 776,79   |
| LEONARDO                MAGALHAES LACAU                 |   | ASSISTENTE                VENDAS I  |   | 1.124,97 |
| LEONEL                ANDRE DE SOUZA PEREIRA            |   | OPERADOR                DE EMPILHAD |   | 765,45   |
| LEONTINO                JOSE SEVERO                     |   | AUXILIAR                DE OPERADOR |   | 589,68   |
| LUCIANO                DE MELO RODRIGUES                |   | MECANICO                MANUT.I     |   | 825,93   |
| LUCIANO                DOS SANTOS ALVES                 |   | AUXILIAR                DE OPERADOR |   | 589,68   |
| LUIS                URBANO AIRES PINTO                  |   | LOGISTICA                DE TRANSPO |   | 1.466,03 |
| LUIZ                ANTONIO DOS SANTOS DE MORAES        |   | PORTEIRO                II          |   | 635,04   |
| LUIZ                CARLOS DA SILVA CASTRO              |   | TECNICO                SEGURANCA DO |   | 1.207,63 |
| LUIZ                CARLOS MAIA DO NASCIMENTO           |   | AUXILIAR                DE OPERADOR |   | 589,68   |
| LUIZ                FERNANDO DILLMANN                   |   | ANALISTA                FISCAL      |   | 1.267,39 |
| MAICON                ESPINDOLA DOS SANTOS              |   | COMPRADOR                           |   | 1.563,69 |
| MANFRED                ERNST FAULSTICH                  |   | TORNEIRO                MECANICO    |   | 892,08   |
| MARCELINO                VALADAO MADEIRA                |   | OPERADOR                II          |   | 776,79   |
| MARCELO                AVILA DE OLIVEIRA                |   | PINTOR                MANUTENCAO    |   | 643,72   |
| MARCIO                ANDRE SILVA DA SILVA              |   | AJUDANTE                GERAL       |   | 528,99   |
| MARCIO                DILLMANN ULGUIM                   |   | AJUDANTE                GERAL       |   | 451,00   |
| MARCO                ANTONIO F DE FURTADO               |   | MECANICO                MANUT.I     |   | 825,93   |
| MARCOS                ROBERTO PEREIRA MARCOWISCH        |   | AUXILIAR                DE OPERADOR |   | 589,68   |
| MARCOS                VINICIUS LETTNIN TUBINO           |   | ENGENHEIRO                DE ALIMEN |   | 1.760,00 |
| MARI                CRISTIANE VIEIRA MACIEL             |   | AUX.TRATAM.EFLUENTES                |   | 787,50   |
| MARIA                DAS GRACAS FERNANDES BARRETO       |   | COPEIRA                             |   | 533,29   |
| MARIA                DE FATIMA TEIXEIRA DO AMARAL BRITO |   | DIRETOR                ADMINISTRATI |   | 5.437,53 |

----

| MARIA                HELENA MAIA                |   | ENCARREGADO                TURNO II |   | 1.207,71 |
|-------------------------------------------------|--------|-------------------------------------|--------|----------|
| MARIO                ANTONIO DA SILVA TEIXEIRA  |   | AJUDANTE                GERAL       |   | 528,99   |
| MARIO                JORGE MENDES DOS SANTOS    |   | ENCARREGADO                ARMAZ. E |   | 776,16   |
| MARIO                ORLANGIO PINTO RUBIRA      |   | AJUDANTE                GERAL       |   | 528,99   |
| MAURICIO                NORNBERG RAMALHO        |   | ESTAFETA                            |   | 765,39   |
| MAURO                IRINEU DE SOUZA            |   | OPERADOR                II          |   | 776,79   |
| MOISES                PEREIRA OLIVEIRA          |   | AUX.MECANICA                II      |   | 589,05   |
| MONICA                BEATRIZ BARZ REDMER       |   | LABORATORISTA                       |   | 892,08   |
| NEDES                MARTINS BORGES             |   | AUXILIAR                DE OPERADOR |   | 589,68   |
| NILTON                SODRE BORGES              |   | OPERADOR                II          |   | 776,79   |
| NOE                SILVEIRA DUTRA               |   | ZELADOR                             |   | 528,99   |
| OSNI                DA SILVA MAIA               |   | ENCARREG.MANUTENCAO                 |   | 1.926,12 |
| PABLO                RENATO PADILHA FERRAZ      |   | AJUDANTE                GERAL       |   | 508,93   |
| PAULO                CESAR ISLABAO ESPERANCA    |   | AJUDANTE                GERAL       |   | 528,99   |
| PAULO                FERNANDO COIMBRA DIAS      |   | OPERADOR                II          |   | 776,79   |
| PAULO                RENATO BORGES COLLARES     |   | AUXILIAR                DE OPERADOR |   | 589,68   |
| PAULO                RENATO OLIVEIRA GONCALVES  |   | MECANICO                DE MANUTENC |   | 825,93   |
| PAULO                RENI DOS SANTOS BASTOS     |   | MECANICO                MANUT.I     |   | 825,93   |
| PAULO                RICARDO MEDEIROS RODRIGUES |   | AJUDANTE                GERAL       |   | 508,93   |
| PAULO                ROGERIO VIEIRA COIMBRA     |   | OPERADOR                II          |   | 776,79   |
| RENATO                SOARES LEMOS              |   | ELETRICISTA                II       |   | 892,08   |
| ROBERVANI                TEIXEIRA ARRUDA        |   | AJUDANTE                GERAL       |   | 451,00   |
| ROBINSON                CARDOSO PEREIRA         |   | AJUDANTE                GERAL       |   | 508,93   |
| RODRIGO                BORGES DE MEDEIROS       |   | ALMOXARIFE                          |   | 642,60   |
| RODRIGO                SILVA SOARES             |   | ANAL.                SUPORTE        |   | 1.209,79 |
| ROGERIO                NOGUES BARCELOS          |   | AUXILIAR                DE OPERADOR |   | 589,68   |
| ROMARIO                LOPES NUNES              |   | AJUDANTE                GERAL       |   | 528,99   |

----

| ROSALVO                MARTINS SOARES               |   | MOTORISTA                OPERADOR I |   | 765,45   |
|-----------------------------------------------------|--------|-------------------------------------|--------|----------|
| ROSE                ELAINE MACHADO SILVEIRA         |   | AUXILIAR                DE COZINHA  |   | 545,16   |
| RUBENS                NEY DE OLIVEIRA GALARRAGA     |   | AJUDANTE                GERAL       |   | 508,93   |
| RUDIMAR                LOUZADA HERES                |   | AUXILIAR                DE OPERADOR |   | 589,68   |
| SAMANTA                TOLENTINO CECCONELLO         |   | ENCARR.TRATAM.EFLUEN                |   | 1.124,97 |
| SANTO                HENRIQUE PORCIUNCULA           |   | TECNICO                SEGURANCA DO |   | 1.201,27 |
| TAILOR                FURTADO DA MOTA               |   | OPERADOR                II          |   | 776,79   |
| TAILOR                LINK OTTO                     |   | OPERADOR                II          |   | 776,79   |
| TAIS                FRENZEL DA ROSA                 |   | DENTISTA                            |   | 933,00   |
| TIAGO                NOVO LEMES                     |   | AJUDANTE                GERAL       |   | 508,93   |
| TIAGO                SILVEIRA                       |   | AUXILIAR                DE CONTABIL |   | 892,50   |
| UELINTON                RUSSEL SOUZA SILVA          |   | AUXILIAR                DE OPERADOR |   | 589,68   |
| VAGNER                GONZALES SCAGLIONI            |   | ELETRICISTA                II       |   | 892,08   |
| VAGNER                GOULART MATTOSO               |   | AJUDANTE                GERAL       |   | 451,00   |
| VALDEMAR                LEMOS                       |   | MECANICO                MONTAG.II   |   | 713,33   |
| VALDEMIRO                VIEIRA LOPES               |   | AJUDANTE                GERAL       |   | 528,99   |
| VALDO                LOPES DOS SANTOS               |   | MOTORISTA                OPERADOR I |   | 765,45   |
| VALTER                FERREIRA MARTINS              |   | AUXILIAR                DE OPERADOR |   | 589,68   |
| VANDERLEI                COUTINHO DO ESPIRITO SANTO |   | OPERADOR                II          |   | 776,79   |
| VANDERLEI                DA SILVA PAZ               |   | OPERADOR                II          |   | 776,79   |
| VANDERLEI                THEIS ROLL                 |   | MECANICO                MONTAG.II   |   | 891,66   |
| VICTOR                HUGO OLIVEIRA ZEPHA           |   | MECANICO                MANUT.I     |   | 825,93   |
| VILACI                SOUZA SILVA                   |   | OPERADOR                II          |   | 776,79   |
| VITOR                CESAR NEUENFELD HERRMANN       |   | ESTOQUISTA                          |   | 919,00   |
| VITOR                MATEUS CARDOSO DUARTE          |   | AJUDANTE                GERAL       |   | 528,99   |
| VITOR                RAFAEL LUDTKE DE OLIVEIRA      |   | AJUDANTE                GERAL       |   | 508,93   |
| VOLMIR                CHARAO OLIVEIRA               |   | AJUDANTE                GERAL       |   | 528,99   |
| WAGNER                AUGUSTO MARTINS DE MEDEIROS   |   | AJUDANTE                GERAL       |   | 528,99   |

----

| WALCIRES                DA SILVEIRA RAMOS |   | AJUDANTE                GERAL     |   | 508,93   |
|-------------------------------------------|--------|-----------------------------------|--------|----------|
| WALDEMAR                VITORIA FILHO     |   | AUX.MECANICA                II    |   | 589,05   |
| WALDIR                BOTELHO             |   | AJUDANTE                GERAL     |   | 508,93   |
| WLADIMIR                ROSA DA SILVA     |   | ANAL.                REC. HUMANOS |   | 2.591,35 |
| ZENO                VALENTE FERNANDES     |   | ELETRICISTA                II     |   | 892,08   |
| ZEQUIR                KARNOPP MARTINS     |   | OPERADOR                II        |   | 776,79   |

----