Exhibit 10.1

                            iCurie Lab Holdings, Ltd.
                                12 Plumtree Court
                                 London, EC4A4HT

                                 March 28, 2005



Cedar Mountain Distributors, Inc.
1065 West 1150 South
Provo, Utah 84601
Attention: Brenda Hall
           President, CEO, CFO and Secretary

Dear Ms. Hall:

This is to confirm our interest in conducting a due diligence investigation of
the affairs of Cedar Mountain Distributors, Inc., a Nevada corporation (the
"Company"), and its subsidiaries, in contemplation of a possible transaction
between iCurie Lab Holdings, Ltd., a UK limited company ("iCurie"), and the
Company (the "Transaction"). iCurie understands that (i) prior to the
acquisition of all of the capital stock of Tarus International, Inc., a company
engaged in the sale and distribution of beverage products, on June 20, 2000, the
Company was not actively engaged in any business activity, had no revenues, and
had only very limited operating expenses; and (ii) the Company is not currently
actively engaged in any business activity, has no revenue, and has very limited
operating expenses.

iCurie's due diligence investigation of the affairs of the Company and its
subsidiaries will be conducted in accordance with the terms of this letter. The
Company will give iCurie and its representatives full access, during normal
business hours, to all personnel (in person or by telephone) and books and
records (or copies thereof) of the Company and its subsidiaries. In addition,
the Company will send to iCurie or its representatives copies of documents
requested by iCurie or its representatives in connection with iCurie's due
diligence investigation. All expenses incurred by the Company in connection with
copying and sending such materials to iCurie or its representatives will be
promptly reimbursed by iCurie upon the presentation by the Company to iCurie of
proper receipts therefor.

Concurrently with the execution hereof by the Company, iCurie will deposit in
escrow with Tryant, LLC (the "Escrow Agent") an amount in cash equal to $50,000,
such amount to be paid as follows:

1. if the Transaction shall have occurred within 45 days of the date of this
letter (the "Deadline"), the Escrow Agent shall pay such amount promptly to the
Company;

2. if the Transaction shall not have occurred on or prior to the Deadline, the
Escrow Agent shall pay such amount promptly to the Company, unless the Company
agrees in writing to an extension of the Deadline;

3. if, on or before the Deadline (including any extensions thereof), the Company
shall have merged into or with, or combined with, another entity or sold
substantially all of its assets to another entity (or acquired substantially all
of the assets of another entity), or consummated a similar transaction with
another entity, or caused or permitted any change in the capitalization or
ownership of the capital stock of the Company as in effect on the date hereof,
or agreed to do any of the foregoing, then the Escrow Agent shall return such
amount promptly to iCurie, and the Company shall pay to iCurie promptly an
amount in cash equal to $50,000; and

<PAGE>

4. in the event of a breach of any of the provisions of this letter by the
Company, the Escrow Agent shall return such amount promptly to iCurie and this
letter shall cease to have any force or effect.

This letter is not to be construed as an agreement between the parties with
respect to the Transaction, which agreement is subject to the preparation,
execution and delivery by the parties of definitive documentation relating
thereto, nor as an agreement by either party to enter into the Transaction.

The parties agree that the execution hereof shall constitute the occurrence of
an event with respect to which the Company would have to file a Current Report
on Form 8-K or other filing with the Securities and Exchange Commission. Except
as set forth in the prior sentence, neither party shall, without the prior
written consent of the other party, make any public announcement or other
disclosure to any third party concerning this letter, the contents hereof or the
Transaction. Each party further agree that its agreement to abide by the
provisions of this paragraph constitutes a material part of the consideration
inducing the other party to execute this letter agreement, and that any
violation of such provisions could create immediate and irreparable harm to such
other party. In the event of any breach of the provisions of this paragraph, the
parties hereby agree that, in addition to whatever other remedies may be
available to non-breaching party, such party shall be entitled to seek
injunctive and other equitable relief, and the breaching party hereby waives any
bonding or other requirement as a precursor thereto.

This letter may be executed in any number of counterparts and each such
counterpart shall be deemed to be an original instrument, but all of such
counterpart together shall constitute but one agreement.

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If the foregoing correctly sets forth the substance of the understanding between
the parties, please execute this letter in duplicate. Retain one copy for your
records and return one to us at the address set forth above.


                                            Very truly yours,


                                            iCURIE LAB HOLDINGS, LTD.


                                            By: /s/ Hakan Wretsell
                                               --------------------------------
                                               Name:  Hakan Wretsell
                                               Title:  Chief Executive Officer



Accepted and agreed as of the date first written above:

CEDAR MOUNTAIN DISTRIBUTORS, INC.


By: /s/ Brenda Hall
------------------------------------------
Name: Brenda Hall,
Title: President, CEO, CFO, and Secretary


cc:  Jeff D. Jenson
     (Tryant, LLC)