EXHIBIT 10.171
                               FINDER'S AGREEMENT

     THIS FINDER'S  AGREEMENT  (the  "Agreement")  is made and entered into this
27th day of January,  1999, by and between Pollution Research and Control Corp.,
a California  corporation  (hereinafter referred to as the "Company"),  with its
address at 506 Paula Avenue,  Glendale,  California  91201, and Rosemary Althaus
(hereinafter  referred to as the "Finder"),  78 B Yaphank Avenue,  Yaphank,  New
York 11980.

     WHEREAS,  the Company desires to compensate the Finder in the event that an
investor(s),  including but not limited to Mark S. Rose who is  contemplating an
investment in the Company in the amount of $100,000,  referred to the Company by
the Finder invests funds in the Company via a debt and/or equity instrument; and

     WHEREAS,  the Finder  desires to be  compensated by the Company as provided
herein for referring an investor(s) who invest funds in the Company..

     NOW,  THEREFORE,  in consideration  of the mutual  agreements and covenants
contained herein, the receipt and sufficiency of which are hereby  acknowledged,
the parties hereto agree as follows:

     1. Services. The Finder hereby agrees to employ her best efforts to arrange
an  investment  in the  Company  in the  amount  of  approximately  $100,000  by
introducing the Company to a potential investor(s).

     2.  Compensation.  Upon the receipt by the  Company of the  proceeds of the
investment(s)  via a  debt  and/or  equity  instrument  made  by an  investor(s)
referred to the Company by the Finder, the Company will:

          (a) Pay to the Finder by cashier's  check an amount  equivalent to ten
per cent (10%) of the gross  amount(s)  of the  investment(s);  and, in addition
thereto

          (b)  Issue to the  Finder an option  (hereinafter  referred  to as the
"Option")  exercisable  to purchase a total of 5,000 shares of common stock,  no
par value per share  (hereinafter  referred  to as the "Common  Stock"),  of the
Company  at an  exercise  price of $.75 per share  during  the  exercise  period
commencing on the date hereof through January 27, 2002.

     3. Restricted  Nature of Option and Underlying  Shares of Common Stock. The
Option and the  underlying  shares of Common Stock to be issued to the Finder in
accordance  with the provisions of paragraph 2 hereinabove  will be "restricted"
as that term is defined under the Securities Act of 1933, as amended; shall bear
a restrictive  legend;  and shall be issued for  investment  only and not with a
view to distribution.

     4. Other  Documents.  Both parties  hereto  shall  execute and deliver such
other and further  documents  and  instruments,  and take such other and further


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actions,  as may be  reasonably  requested  of them for the  implementation  and
consummation of this Agreement and the transactions herein contemplated.

     5. Waiver of Breach. Waiver by either party of a breach of any provision of
this  Agreement  shall not operate or be construed as a waiver of any subsequent
breach.

     6. Assignment. This Agreement and the rights and obligations of the Company
hereunder shall inure to the benefit of and shall be binding upon its successors
and assigns.  This Agreement and the duties and responsibilities  created hereby
shall not be assigned,  transferred or delegated by the Finder without the prior
written consent of the Company.

     7.  Governing  Law.  This  Agreement  is made and shall be  governed in all
respects,  including  validity,  interpretation  and effect,  by the laws of the
State of California.

     8.  Notices.  All  notices,  requests or demands  and other  communications
hereunder  must be in  writing  and  shall be  deemed  to have been duly made if
personally delivered or mailed, postage prepaid, to the parties as follows:

           a.  If to the Finder:          Rosemary Althaus
                                          78 B Yaphank Avenue
                                          Yaphank, New York 11980

           b.  If to the Company:         Albert E. Gosselin, Jr., President
                                          Pollution Research and Control Corp.
                                          506 Paula Avenue
                                          Glendale, California 91201

          Any party may change his, her or its address by written  notice to the
other party.

     9. Entire Agreement.  This Agreement  contains the entire agreement between
the parties and supersedes  all prior  agreements,  understandings  and writings
between  the parties  with  respect to the subject  matter  hereof.  All parties
acknowledge that no representations,  inducements,  promises or agreements, oral
or otherwise, have been made by either party which are not embodied herein. This
Agreement may be amended only in writing signed by bother parties.

     10. Attorneys' Fees. In the event of any litigation among the parties,  the
non-prevailing party or parties shall pay the reasonable expenses, including the
attorneys' fees, of the prevailing party or parties in connection therewith.

     11. Counterparts.  This Agreement may be executed in counterparts,  each of
which  shall be  deemed  an  original  but all of  which  taken  together  shall
constitute but one and the same document.



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

FINDER:                               COMPANY:

                                      POLLUTION RESEARCH AND CONTROL CORP.

/S/ Rosemary Althaus                  By:  /s/ Albert E. Gosselin, Jr.
----------------------                     -------------------------------------
Rosemary Althaus                            Albert E. Gosselin, Jr., President

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