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**Exhibit      10.31**

**Licensing      Agreement Regarding DVD Distribution**

|   | 1) | This                agreement is made as of this ***20th***day                of ***December***,                ***2006***,                by and between ***NuTech                Digital, Inc.***a                California corporation located at P.O. Box 260678, Encino, California                91426-0678 (hereafter referred to as ***“Licensor”***)                and ***VCX                Ltd., Inc.***a                Nevada Corporation located at 3430 Precision Drive, North Las Vegas,                NV                89032 (hereafter referred to as ***“Licensee”***). |
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|   | 2) | Licensor                hereby grants to Licensee throughout North America (hereafter referred                to                as “Territory”), the exclusive right to distribute and sell the DVD’s,                ***titles                furnished as finished product by Licensor only***                as                listed on “Attachment A” of this agreement, through the remainder of the                licensing agreements for North America as documented in “Attachment                A”. |
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|   | 3) | The                whole, subject to the following terms and                conditions: |
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|   | A) | “Titles”                as used in this agreement shall mean the sixty three (63) titles                listed in                “Attachment A”. |
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|   | B) | “Licensor”                shall provide to “Licensee” a current customer list with contact                information for all wholesale customers that have been sold the titles                in                “Attachment A” in the last two                years. |
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|   | C) | Both                “Licensor” and “Licensee” will make separate announcements to the public                and their customer base detailing the fact that “Licensee” has acquired                the exclusive North American DVD distribution rights to the 63                titles. |
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|   | D) | “Licensor”                will retain the rights to fulfill retail sales through it’s own                websites. |
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|   | E) | “Licensor”                will not fulfill any wholesale orders for the titles listed on “Attachment                A” of this agreement during the term of this agreement. Any inquiries                for                said product will be referred to “Licensee” during the term of this                agreement. |
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|   | F) | Defective                materials will be either returned for future credit or exchanged                for new                product. Defectives are those that are discovered upon the initial                inspection at “Licensee’s” warehouse, and not those that occur due to                material handling or shipping by “Licensee” or its agent. The only                exception to this is discs which will not play because of encoding                problems. Prior to “Licensee” shipping these products, “Licensor’s”                responsibility to consist of: |
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|   | 1) | Loose                in Case |
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|   | 2) | Scratched                Disc |
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|   | 3) | Outer                packaging damage |
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|   | G) | “Licensor”                will invoice “Licensee” at the rate of $1.50 per finished package for the                current inventory to be shipped as detailed on “Attachment B” which                currently is estimated at 22,696 pieces and for the current order                at                L&M for an additional 1,000 pieces each of 21 titles for an estimated                total piece count of 43,696. |
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|   | H) | “Licensee”                shall wire 50% of the funds due within 48 hours of the signing of                this                agreement to the following: |
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|   | I) | “Licensee”                shall wire remaining 50% of the funds due within 15 days of the initial                payment. Allowances may be made at that time for “Defectives” as outlined                herein, shortages or other problems which may affect final shipped                quantity. |
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|   | J) | Any                re-orders from “Licensee” will be filled as quickly as possible by                “Licensor”. “Licensee” agrees that minimum re-order quantity will be 1,000                (one thousand) pieces and that the price for those future re-orders                will                be fixed at $1.50 per finished package. Terms for re-orders to be                as                follows: 50% with order and 50% upon                delivery. |
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|   | K) | “Licensor”                agrees that it will not compete with “Licensee” in any new physically                delivered technology during the term of this agreement. This would                specifically include any Hi-Definition or Blue-Ray technology. |
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