RELEASE AND SETTLEMENT AGREEMENT
                        --------------------------------

THIS  made  as  of  the  8th  day  of  September,  1999.

BETWEEN:

VIRTUALSELLERS.COM,  INC.,  a  company duly incorporated pursuant to the federal
laws  of  Canada  having  an  office  at  120  North LaSalle Street, Suite 1000,
Chicago,  Illinois,  USA,  60602

("VirtualSellers")

AND:

R.  JOHN  ECCLES,  businessman,  of  4783 London Green, Delta, British Columbia,
Canada,  V4K  4X1

("Eccles")

AND:

CALLDIRECT  CAPITAL  CORP.,  a company duly incorporated pursuant to the laws of
Alberta  having  an  office  at  Suite  120,  6165  Highway  17,  Delta, British
Columbia,  Canada,  V4K  5B8

("Company")

WHEREAS:

A.          Eccles  is  a director and an employee of the Company and CallDirect
Enterprises Inc. ("CallDirect") and has rendered certain management services and
provide  certain  loans  (the  "Services  and  Loans")  to  the  Company and its
subsidiaries,  and  has  accordingly  acquired  and  is in possession of certain
confidential information (the "Confidential Information") regarding the Company,
its  subsidiaries  and  their  respective  businesses;  and

B.          Eccles  has  agreed  to,  among  other things, resign as a director,
officer  and  employee of the Company and CallDirect and to release the Company,
VirtualSellers  and  their  respective  subsidiaries  from all claims and issues
(other  than  any claims in connection with certain consulting services provided
by Eccles to the Company and its subsidiaries between May 1, 1999 and August 31,
1999, the aggregate amount of which is not to exceed $13,500.00) that he now may
have  or  which  may  arise  against  the  Company,  VirtualSellers and/or their
respective  subsidiaries  in  connection  with  the  Services  and Loans and the
positions  held  by  him with the Company and its subsidiaries, in consideration
for  the  Company  delivering  to  Eccles  75,000 common shares (the "CallDirect
Shares")  in  the  capital  of  the VirtualSellers, VirtualSellers allotting and
issuing  to  Eccles  50,000  common  shares (the "VirtualSellers Shares") in the

<PAGE>

capital  of  VirtualSellers (the CallDirect Shares and the VirtualSellers Shares
are collectively referred to herein as the "Settlement Shares"), and the Company
agreeing  to  sell  all  of  the  shares  of  CallDirect  to  Eccles.

NOW  THEREFORE  THIS  AGREEMENT WITNESSETH that in consideration of the premises
and  of the covenants and agreements set out herein, the parties hereto covenant
and  agree  as  follows:

1.     ALLOTMENT  AND  ISSUANCE  OF  SHARES  AND  SALE  OF  CALLDIRECT

1.1     The  Company  will  deliver  to  Eccles  the  CallDirect  Shares  and
VirtualSellers  will  allot  and  issue  to  Eccles the VirtualSellers Shares in
consideration  of and as full and final payment of the Services and Loans (other
than  any  claims  in  connection  with  certain consulting services provided by
Eccles  to  the  Company and its subsidiaries between May 1, 1999 and August 31,
1999,  the  aggregate amount of which is not to exceed $13,500.00), cancellation
of the Escrow Shares (as defined herein) and Eccles' covenants contained herein.
The  Settlement  Shares  will be issued and delivered to Eccles upon the Company
receiving written approval for the cancellation of the Escrow Shares (as defined
herein)  from  The  Alberta  Stock  Exchange  (the  "ASE").

1.2     VirtualSellers  agrees  to add registration of the VirtualSellers Shares
to  any  other  share  registration  that  it  may  file  with the Unites States
Securities  and  Exchange  Commission  (the  "SEC")  during the next twelve (12)
months.

1.3     Eccles  acknowledges that the Settlement Shares will be subject to a one
year hold period, commencing from the date of issuance of the Settlement Shares,
unless the Settlement Shares are registered with the SEC prior to the expiration
of  such  hold  period.

1.4     The  Company  hereby  agrees  to sell (the "CallDirect Sale") and Eccles
agrees  to  purchase  all  of  the  issued  and outstanding common shares in the
capital  of  CallDirect  to Eccles in consideration of the sum of $1.00.  Eccles
hereby  agrees  to  change to corporate name of CallDirect within 45 days of the
completion  of  the  CallDirect  Sale  to Eccles.  The Company and Eccles hereby
agree  to execute and deliver all such further documents, do or cause to be done
all such further acts and things, and give all such further assurances as may be
necessary  to  give  full  effect  to  CallDirect  Sale.

2.     CONFIDENTIAL  INFORMATION

2.1     "Confidential  Information"  shall  mean,  for  the  purposes  of  this
Agreement, non-public information regarding the Company, its subsidiaries, their
respective  businesses  and  management  which,  under  the circumstances, ought
reasonably  to  be  treated  as  confidential.

2.2     Within  ten  (10)  days of the execution of this Agreement, Eccles shall
return  all originals, copies, reproductions and summaries of or relating to the
Confidential  Information  to  the  Company.

2.3     Eccles  hereby agrees, at any time before or after the execution of this
Agreement, that he has not and will not disclose any Confidential Information to
third  parties  except  as  provided  herein.  Eccles  may disclose Confidential

<PAGE>

Information  in  accordance  with judicial or other governmental order, provided
that he shall give reasonable notice to the Company prior to such disclosure and
shall  comply  with  any  applicable  protective  order  or  equivalent.

2.4     Eccles hereby agrees, at any time after the execution of this Agreement,
that  he  will  not utilize, in anyway whatsoever, the Confidential Information.

3.     NON-COMPETITION  CLAUSE

3.1     Eccles  agrees with and for the benefit of the Company, its subsidiaries
and  VirtualSellers  that, for a period of three (3) years from the date of this
Agreement,  he  will  not  for  any reason, directly or indirectly, either as an
individual  or  as  a  partner  or  joint venturer or as an employee, principal,
consultant,  agent,  shareholder,  officer,  director,  or  salesperson  for any
person,  firm,  association, organization, syndicate, company or corporation, or
in  any  manner  carry on, be engaged in, concerned with, interested in, advise,
lend  money  to,  guarantee  the debts or obligations of, permit his name or any
part  of  it  to be used or employed by any person, business, firm, association,
syndicate,  company,  organization  or  corporation concerned with or engaged or
interested in a business which is the same as, or competitive with, the business
of  the  Company  or  its  subsidiaries  within British Columbia nor will Eccles
solicit  or  accept  business with respect to products competitive with those of
the  Company  or  its  subsidiaries  or  from  any  of  the  Company's  or  its
subsidiaries'  customers,  wherever  situate;  provided  that  Eccles  shall  be
entitled,  for  investment  purposes,  to  purchase and trade shares of a public
company  which  are listed and posted for trading on a recognized stock exchange
and the business of which public company may be in competition with the business
of  the  Company or its subsidiaries, provided that Eccles shall not directly or
indirectly,  own  more  than  10%  of  the  issued  share capital of such public
company,  or  participate  in  its  management  or  operation or in any advisory
capacity.

3.2     Eccles  further  agrees  that, during the currency of this Agreement, it
will  not  hire  or take away or cause to be hired or taken away any employee of
the  Company  or  its  subsidiaries.

4.     RESIGNATION,  REMUNERATION,  CANCELLATION  OF  STOCK  OPTIONS

4.1     Eccles  agrees  to  resign,  effective  on  the date of the issuance and
delivery of the Settlement Shares, from all positions as a director, officer and
employee  of  the  Company  and  its  subsidiaries.  For  the  purposes  of this
paragraph  4.1,  Eccles  agrees  to  execute  the resignation attached hereto as
Schedule  "A".

4.2     Upon  execution  of  this Agreement, Eccles acknowledges and agrees that
all  remuneration  and  compensation  payable  to  him  by  the  Company and its
subsidiaries will be suspended immediately, unless a new consulting agreement is
subsequently  entered  into  among  Eccles  and  the  Company.

4.3     Eccles  acknowledges  and  consents to the immediate cancellation of any
and  all  common  shares  in the capital of the Company which are held in escrow
(the  "Escrow  Shares")  on his behalf.  For the purposes of this paragraph 4.3,
Eccles agrees to execute the Consent to Cancellation attached hereto as Schedule
"B".

<PAGE>

4.4     The  Company  will  forthwith  take  all  steps  necessary to obtain the
approval  of  the  ASE  for  the  cancellation  of  the  Escrow  Shares.

4.5     Eccles  acknowledges  and  consents to the immediate cancellation of any
and  all  incentive  stock options (the "Options") he may hold in the capital of
the  Company  or  its  subsidiaries.

4.6     Eccles hereby appoints the President of the Company as his attorney with
power  to  execute  any  and  all documents regarding cancellation of the Escrow
Shares  and the Options and any other documents necessary to give effect to this
Agreement.

5.     RELEASE  OF  THE  COMPANY

5.1     Eccles hereby agrees that, upon delivery to him of the Settlement Shares
by  the  Company in accordance with the provisions of this Agreement, all claims
in  connection  with the Services and Loans (other than any claims in connection
with  certain  consulting  services  provided  by  Eccles to the Company and its
subsidiaries  between  May  1, 1999 and August 31, 1999, the aggregate amount of
which  is not to exceed $13,500.00) will be fully satisfied and extinguished and
Eccles  will  remise,  release and forever discharge the Company, VirtualSellers
and  their  respective  subsidiaries  and  any  of  their  respective directors,
officers  and  employees  from  any and all manner of actions, causes of action,
suits,  debts,  sums  of money, due accounts, dues, bonds, covenants, contracts,
claims,  demands,  damages, costs, expenses and any and all legal obligations of
any  and  every  kind  and  nature  whatsoever, at law or in equity or under any
statute, whether known or unknown, suspected or unsuspected and which Eccles had
or  may  now have or which he hereafter may have for or by reason of any matter,
cause  or  thing and, in particular, but without limitation, for or by reason of
any  matter, cause or thing which has been or may be sustained in consequence of
Eccles'  relationship  with  the  Company  and  its  subsidiaries as a director,
officer,  consultant,  agent,  employee  or  shareholder.

5.2     Eccles  acknowledges  that  in making this Agreement he has been advised
and  has had an opportunity to obtain independent legal advice, he has exercised
his  own  independent  judgment  and  he  has  not been influenced to any extent
whatsoever  by  any  representations,  statements  or conduct of any description
whatever  on  the  part  of  any  other  parties  to  this  Agreement.

6.     GENERAL

6.1     Except  as  herein  otherwise  provided,  no  subsequent  alteration,
amendment, change or addition to this Agreement will be binding upon the parties
hereto  unless  reduced  to  writing  and  signed  by  the  parties.

6.2     This  Agreement  will  enure  to  the benefit of and be binding upon the
parties  and  their respective heirs, executors, administrators, successors, and
assigns.

6.3     The  parties  will execute and deliver all such further documents, do or
cause  to  be  done  all such further acts and things, and give all such further
assurances  as may be necessary to give full effect to the provisions and intent
of  this  Agreement.

<PAGE>

6.4     This  Agreement will be governed by and construed in accordance with the
law  of  British  Columbia.

6.5     Any  notice  required or permitted to be given under this Agreement will
be  in  writing  and may be given by delivering, sending by electronic facsimile
transmission  or  other means of electronic communication capable of producing a
printed  copy,  or  sending  by prepaid registered mail posted in Canada and the
United  States,  the notice to the addresses set forth on the first page of this
agreement (or to such other address or facsimile number as any party may specify
by  notice  in  writing  to  another  party).  Any  notice  delivered or sent by
electronic  facsimile  transmission  or  other means of electronic communication
capable  of  producing  a  printed  copy  on  a  business  day  will  be  deemed
conclusively to have been effectively given on the day the notice was delivered,
or  the transmission was sent successfully, as the case may be.  Any notice sent
by  prepaid registered mail will be deemed conclusively to have been effectively
given  on the third business day after posting; but if at the time of posting or
between  the  time  of  posting and the third business day thereafter there is a
strike,  lockout, or other labour disturbance affecting postal service, then the
notice  will  not  be  effectively  given  until  actually  delivered.

6.6     This  Agreement  may  be executed in several counterparts, each of which
will  be  deemed to be an original and all of which will together constitute one
and  the  same  instrument.

6.7     The  provisions herein contained constitute the entire agreement between
the  parties  and  supersede  all  previous  understandings,  communications,
representations  and  agreements, whether written or verbal, between the parties
with  respect  to  the  subject  matter  of  this  Agreement.

<PAGE>

6.8
In  this  Agreement, wherever the singular or masculine is used the same will be
deemed to include the plural, feminine or body politic or corporate and also the
successors  and assigns of the parties hereto and each of them where the context
of  the  parties  so  require.

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

CALLDIRECT  CAPITAL  CORP.

Per: /s/ signed
     Authorized  Signatory

VIRTUALSELLERS.COM,  INC.

Per: /s/ Raymond Mol
     Authorized  Signatory

EXECUTED  by  R.  JOHN  ECCLES  in  the  )
presence  of:                            )
                                         )
/s/ Raymond Mol                          )
Signature                                )
Raymond Mol                              )
Print  Name                              )
9035 - 162A Street                       )
Address                                  )
Surrey, BC                               )
                                         )     /s/ R. John Eccles
Businessman                              )     -------------------
Occupation                               )     R.  JOHN  ECCLES


<PAGE>
                                  SCHEDULE "A"
                                  ------------


<PAGE>

                                   RESIGNATION
                                   -----------
TO:     CallDirect  Capital  Corp.  and  CallDirect  Enterprises  Inc.

The  undersigned,  R.  JOHN  ECCLES,  does hereby resign from all positions as a
director  and/or  officer of CallDirect Capital Corp. and CallDirect Enterprises
Inc.

DATED  this  -----  day  of  ----------------,  1999.



/s/ R. John Eccles
R.  JOHN  ECCLES


<PAGE>
                                  SCHEDULE "B"
                                  ------------



<PAGE>
September  ----,  1999

WHEN  USING  MULTI-ADDRESS  LTR  YOU  MUST  COPY  & PASTE ADDRESSES TO ENVELOPES

The  Alberta  Stock  Exchange
Stock  Exchange  Tower
10th  Floor,  300  Fifth  Avenue  S.W.     Alberta  Securities  Commission
Calgary,  Alberta  T2P  3C4                4th  Floor,  300  5th  Avenue  S.W.
                                           Calgary,  Alberta  T2P  3C4

CIBC  Mellon  Trust  Company
600  The  Dome  Tower
333-7th  Avenue  S.W.
6th  floor
Calgary,  Alberta
T2P  2Z1

Dear  Sirs:

Re:     CALLDIRECT  CAPITAL  CORP.  (the  "Company")
  -     --------------------------------------------

          I  am  the  beneficial  shareholder  of 3,400,000 escrow shares of the
Company.

          I  hereby  consent  to  the  outright cancellation of 3,400,000 escrow
shares  owned  by  me,  subject  to  regulatory  approval  as  required.

EXECUTED  THIS  -----  day  of  September,  1999.


EXECUTED  by  R.  JOHN  ECCLES  in  the  )
presence  of:                            )
                                         )
                                         )
Signature                                )
                                         )
Print  Name                              )
                                         )
Address                                  )
                                         )
                                         )
                                         )     -------------------
Occupation                               )     R.  JOHN  ECCLES