EXHIBIT 10.10

                        CARRIER SERVICE AGREEMENT
                        -------------------------




This Service Agreement ("Agreement") is made as of the 20th day of October,
1999 ("Effective Date"), by and between NetVoice Technologies, Inc. (NVT),
with its principal office at  13747 Montfort Dr., Ste. 250, Dallas, Texas
75240, and JD Services , Incorporated, with its principal office at 1844
South 3850 West, Salt Lake City,  Utah, hereinafter called ("CUSTOMER").

WHEREAS, CUSTOMER is a common carrier that has requested that NVT provide
the services described in Exhibits A and B and CUSTOMER agrees to accept
said services pursuant to the terms hereof;

NOW, THEREFORE, the parties agree as follows:

1.   SERVICES.  NVT agrees to furnish CUSTOMER telecommunications services
     set forth in Exhibit A and Exhibit B to this Agreement, at the rates
     set forth therein and subject to the terms and conditions contained in
     this Agreement.

2.   TERM.  The term of this Agreement shall commence on the Effective Date
     and will continue for a period of one year.  After the initial term,
     this Agreement shall automatically be renewed for additional
     successive one year terms unless either party shall give to the other
     not less than sixty (60) days written notice of termination prior to
     the expiration date of the then - current term.

3.   CHARGES AND PAYMENT.

     3.1  All Usage Charges and Monthly Recurring Charges for services
          provided by NVT under this Agreement are set forth in Exhibit A,
          which charges are subject to change as hereinafter provided.

     3.2  Monthly Recurring Charges, Usage Charges and other charges for
          services provided under this Agreement shall be payable as
          follows:

          3.2.1     All Usage Charges and Monthly Recurring Charges for
                    services provided under this Agreement will be billed
                    7 days post usage and shall be paid by CUSTOMER to NVT,
                    without demand or setoff, within 3 days after the date
                    of the NVT invoice.

     3.3  Any amount not received by NVT on the due date specified above
          will be deemed past due. Any past due amounts are subject to a
          late charge in the amount of one and one-half percent  per month
          compounded monthly, or the maximum rate allowed by law, whichever
          is less, from the due date until payment is received by NVT.

     3.4  In case the CUSTOMER disputes any billing of NVT, CUSTOMER must
          pay the full amount within the time frames set forth in Section
          3.2.1 .  A description of the disputed billing must be delivered
          to NVT in writing within 3 days of the invoice, and NVT will set
          aside the disputed amount in a separate account for up to 30 days
          while the Parties attempt to resolve the dispute.

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     3.5  NVT reserves the right to increase the Usage Charges, Monthly
          Recurring Charges and service charges hereunder upon at least
          thirty (30) days prior notice to CUSTOMER for domestic service,
          and five (5) days prior notice for international service,
          provided CUSTOMER may elect to terminate this Agreement without
          penalty in the event of any such increase.  In order to exercise
          such election to terminate, CUSTOMER must give NVT written notice
          of such election within (15) days after the date of the notice of
          increase from NVT.


4.   TAX EXEMPTION CERTIFICATE.  Should CUSTOMER claim an exemption from
     any sales, use, or other tax, the CUSTOMER  shall provide such
     exemption information to NVT.  It will be the responsibility of
     CUSTOMER to make sure that its proof of exempt status remains current.
     In no event shall NVT be liable for any taxes due by CUSTOMER and
     CUSTOMER hereby indemnifies NVT against any such claims for taxes by
     any tax in authority or party acting on behalf of such taxing authority.

5.   LIMITATION OF LIABILITY.  NVT'S LIABILITY HEREUNDER IS LIMITED TO
     DIRECT DAMAGES ONLY.  NVT WILL NOT BE RESPONSIBLE FOR CONSEQUENTIAL,
     INCIDENTAL, SPECIAL OR INDIRECT LOSS OR DAMAGE OF ANY KIND.  NVT SHALL
     HAVE NO LIABILITY WHATSOEVER FOR ANY LOSS, COST OR EXPENSE ARISING
     FROM THE DELAY OF ANY TELEPHONE OPERATING COMPANY, LOCAL EXCHANGE
     CARRIER, OR ANY OTHER THIRD PARTY, ABSENT GROSS NEGLIGENCE OR WILLFUL
     MISCONDUCT ON THE PART OF NVT.

6.   INDEMNIFICATION.  CUSTOMER hereby indemnifies and holds harmless NVT,
     its affiliates, their respective officers, directors, shareholders,
     employees, agents, successors and assigns, and each of them, from and
     against any and all damages, losses, claims, liabilities, demands,
     charges, suits, penalties, costs of expenses, whether accrued,
     absolute, contingent or otherwise, including but not limited to court
     costs and attorney's fees, which any of the foregoing may incur or to
     which any of the foregoing may be subjected, arising out of or
     otherwise based upon any of the following:

     6.1  Any breach or default by CUSTOMER under any of the provisions of
          this Agreement or of any other agreement or instrument to which
          NVT or an affiliate is a party or which is in favor of NVT or an
          affiliate of  NVT;

     6.2  Claims of any third person or entity for libel, slander,
          infringement of copyright, or unauthorized use of trademark,
          trade name, or service mark arising out of material, data,
          information, or other content transmitted by CUSTOMER over NVT's
          networks; or

     6.3  Any act or omission of CUSTOMER or its agents, servants,
          employees, contractors, or representatives.

     For purposes of this Agreement, an "affiliate" of NVT includes any
     person or entity controlling, controlled by or under common control
     with NVT.

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7.   SUSPENSION OF SERVICE; TERMINATION OF AGREEMENT.  In the event CUSTOMER:

     a.   Breaches any provision of this Agreement including but not
          limited to the provisions regarding payment; or

     b.   Files or initiates proceedings or has proceedings filed or
          initiated against it, relating to its liquidation, insolvency,
          reorganization or relief (such as the appointment of a trustee,
          receiver, liquidator, custodian or other official) under any
          bankruptcy, insolvency or other similar law or makes an
          assignment for the benefit of its creditors or enters into an
          agreement for the composition, extension or readjustment of its
          obligations in connection with the foregoing;

     Then NVT may, upon notice to CUSTOMER, at the NVT's option and in
     addition to such other rights or remedies as it may have under this
     Agreement, at law or in equity, without incurring any liability:  (i)
     suspend service to CUSTOMER until such time that such circumstance is
     corrected (provided NVT shall not be prohibited from terminating this
     Agreement after suspending service); (ii) declare all charges that
     have been billed to CUSTOMER by NVT to be immediately due and payable,
     whereupon all such amounts shall become immediately due and payable;
     or (iii) terminate this Agreement.

8.   CROSS DEFAULT/CROSS TERMINATION.  NVT, at its option, may also
     terminate services provided to CUSTOMER under this Agreement upon at
     least (30) days notice to CUSTOMER, in addition to such other rights
     or remedies as NVT may have under any agreement, at law or in equity,
     in the event CUSTOMER or any affiliate of CUSTOMER breaches any
     provision of any other agreement or instrument with or in favor of NVT
     or any affiliate of NVT.

9.   FORCE MAJEURE.  Notwithstanding anything to the contrary herein, NVT
     shall not be liable to CUSTOMER or any other person or entity for
     damages, or deemed to be in breach of this Agreement, due to causes
     outside of NVT's reasonable control, including, without limitation,
     acts of God, fire, explosion, vandalism, storm or other natural
     occurrences; any law, order, regulation, direction, action or request
     of the United States government or of any government (including
     without limitation, state and local governments having jurisdiction
     over any of the parties) or of any department, agency, commission,
     court, bureau, corporation or other instrumentality of any one or more
     of such governments, or of any civil or military authority; national
     emergencies; insurrection; riots; wars; strikes, lockouts, work
     stoppage or other such labor difficulties; or any act or omission of
     any other person or entity.

10.  ASSIGNMENT.  This Agreement shall be binding upon and inure to the
     benefit of the parties hereto and their respective successors and
     permitted assigns.  CUSTOMER may not assign, delegate, or transfer any
     of its rights or obligations hereunder without the prior written
     consent of NVT.  For purposes hereof, the following also constitutes
     an assignment:  (a) any merger, consolidation or reorganization to
     which CUSTOMER is a party, (b) the sale or transfer of all or
     substantially all the assets of CUSTOMER, or (c) the sale, issuance or
     transfer of any voting securities of CUSTOMER which results in a
     change in control of CUSTOMER.

11.  WAIVER.  The delay or failure of NVT to enforce or insist upon
     compliance with any of the terms or conditions of this Agreement or to
     exercise any remedy provided herein, the waiver of any term or
     condition of this Agreement, or the granting of an extension of time for

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     performance shall not constitute the permanent waiver of any term,
     condition or remedy of or under this Agreement, and this Agreement and
     each of its provision shall remain at all times in full force and
     effect unless and until modified as provided herein.

12.  NOTICES.  All notices required by this Agreement shall be assumed to
     have been delivered when sent in a sealed envelope, postage prepaid
     and sent either express or overnight delivery or registered or
     certified mail, return receipt requested and addressed to each party
     as follows:

     If to NVT:          NetVoice Technologies, Inc.
                         13747 Montfort Dr., Ste. 250
                         Dallas, Texas  75240
                         Attention:  Jeff Rothell

     If to CUSTOMER:     JDS
                         Tim Ricks
                         1844 South 3850 West
                         Salt Lake City, Utah 84104

13.  SEVERABILITY.  If any term, covenant, or condition of this Agreement
     or the application thereof to any person or circumstance shall be
     determined to any extent to be invalid or unenforceable, the remainder
     of this Agreement, or the application of such term, covenant, or
     condition to persons or circumstances other than those as to which it
     is held invalid or unenforceable, shall not be affected by such
     determination.

14.  SURVIVAL.  The covenants and agreements of CUSTOMER contained in this
     Agreement with respect to payment of amounts due and indemnification
     shall survive any termination of this Agreement.

15.  HEADINGS.  Headings contained herein are provided for convenience and
     reference only and do not affect or limit the interpretation, contents
     or terms of this Agreement.

16.  GOVERNING LAW AND CONSENT TO JURISDICTION.  THIS AGREEMENT SHALL BE
     CONSTRUED AND ENFORCED IN ACCORDANCE WITH, AND THE VALIDITY AND
     PERFORMANCE HEREOF SHALL BE GOVERNED BY, THE INTERNAL LAWS OF THE
     STATE OF TEXAS AND CUSTOMER HEREBY CONSENTS TO THE JURISDICTION OF THE
     COURTS OF SAID STATE WITH RESPECT TO ANY DISPUTE, CONTROVERSY OR OTHER
     MATTER RELATING TO OR ARISING OUT OF THIS AGREEMENT.

17.  EXECUTION.  This Agreement may be executed in counterparts and each of
     such counterparts shall, for all purposes, be deemed to be an original
     but all together only one Agreement.

18.  THIRD PARTIES.  Nothing contained in this Agreement or in any
     instrument or document executed by any party in connection with the
     transactions contemplated hereby shall create any rights in, or be
     deemed to have been executed for the benefit of, any person or entity
     that is not a party hereto or a successor or permitted assign of a
     party hereto.

19.  REGULATORY CHANGES.  In the event of any regulatory, judicial, or
     legislative body having jurisdiction over the way in which services
     referenced herein are provided, materially

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     changes the scope, terms, or operating conditions of this Agreement,
     NVT may terminate this agreement in its sole discretion without penalty.

20.  ADDITIONAL PROVISIONS.

     A.   Nothing herein shall be construed as conveying any interest in
          any property of NVT, and CUSTOMER shall not represent that such
          conveyance has occurred.

     B.   The provision of service by NVT is subject to the condition that
          the service will not be used for any unlawful purpose.

21.  ENTIRE AGREEMENT.  This Agreement, including its Exhibits, constitutes
     the entire agreement between the parties with respect to the subject
     matter hereof and supersedes all prior or contemporaneous agreements,
     whether written or oral, between NVT and CUSTOMER.  No waiver,
     alteration or modification of any of the provisions of this Agreement,
     shall be binding unless in writing and signed by a duly authorized
     representative of the parties; provided, however, that only written
     notice to CUSTOMER is required to increase service rates in accordance
     with Section 3.6.

IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of
the day and year above written as the effective date.

NetVoice Technologies, Inc.             CUSTOMER

By:                                     By: /s/ TIM S. RICKS
   -----------------------------           -----------------------------
     Jeff Rothell
                                        Name: Tim s. Ricks
                                             ---------------------------
                                                  (Print Name)
Title:  President                       Title: Network Specialist
                                             ---------------------------

Date:                                   Date: 10-26-99
     ---------------------------             ---------------------------



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                               EXHIBIT  A
                               ----------


                       NETVOICE TECHNOLOGIES, INC.
                       ---------------------------

                           TERMINATION SERVICE

NVT will terminate telecommunications received from Customer by means of a
DSI (T-1) and or DS3 interconnection at one of NVT's points of presence.
Calls may be terminated locally, i.e., to the NPA/NXX numbers associated
with that point of presence ("Local Termination"), or may be carried by NVT
to and terminated in other cities in which NVT has a point of presence
("on-net cities"), i.e., to the NPA/NXX for NVT's other on-net cities ("IP
Long Haul").  NVT's on-net cities and the NPA/NXX associated with them are
listed on Exhibit B.  The following charges will apply:

DS3 LOCAL TERMINATION AND LOCAL ORIGINATION
--------------------------------------------

JDS agrees to contract to 1 DS3 in Tampa, FL, and 1 DS3 in Houston, TX for
a period of 1 year upon circuit installation.

Option A:   DS3 Rate per minute
            -------------------

Termination Rate $.0075  Origination Rate $.0075

Total Rate $.015



 I P Long Haul and Virtual Termination Prices are FOB NVT POP. INCLUDES
     LONG HAUL AND TERMINATION of calls within local calling area of
                    terminating on-net city (cities).
                   Local termination is FOB NVT POP.

NetVoice Technologies, Inc.             CUSTOMER

By:                                     By: /s/ TIM S. RICKS
   -----------------------------           -----------------------------
     Jeff Rothell
                                        Name: Tim S. Ricks
                                             ---------------------------



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                               EXHIBIT  B
                               ----------





                       NETVOICE TECHNOLOGIES, INC.
                       ---------------------------



                       NPA/NXX LISTINGS AVAILABLE
                       --------------------------


               Dallas                        Ft. Worth

               Houston                       Austin

               San Antonio                   El Paso

               Oklahoma City                 Tulsa

               Atlanta                       New Orleans

               Denver                        Kansas City

               Orlando                       Tampa

               Miami/Ft. Lauderdale          Jacksonville

               Little Rock                   Albuquerque

               Portland                      Phoenix

               Chicago (11/99)               New York (11/99)

               Los Angeles (11/99)



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