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Exhibit 10.32

                           LOAN MODIFICATION AGREEMENT

         THIS LOAN MODIFICATION AGREEMENT (the "Agreement") is made and
entered into as of December 1, 1999 by and among WESTAR FINANCIAL SERVICES
INCORPORATED, a Washington corporation ("Westar"), ROBERT W. CHRISTENSEN, JR.
("Christensen") and BANK ONE, NA, a national banking association formerly
named Bank One, Columbus, NA (the "Lender").

                                    RECITALS

         The following recitals are representations with respect to certain
factual matters that form the basis of this Agreement and are an integral
part of this Agreement.

         A. The Lender loaned to Westar the sum of $750,000 (the "Loan")
pursuant to the terms and conditions of a certain Loan Agreement dated as of
August 13, 1997 by and between Westar and the Lender (the "Loan Agreement");

         B. To evidence the Loan, Westar executed a certain Promissory Note
dated August 13, 1997 (the "Note"), whereby Westar promised to pay the
outstanding principal balance of the Loan, together with interest as set
forth in the Note, on or before October 27, 1997;

         C. To secure the Loan Agreement and the Note, the Lender and Westar
entered into a certain Security Agreement dated as of August 13, 1997 (the
"Security Agreement");

         D. In consideration of the Lender making the Loan to Westar,
Christensen (the "Indemnitor") severally, agreed by a certain Validity
Agreement dated as of August 13, 1997 to indemnify the Lender as set forth
therein (the "Validity Agreement");

         E. In further consideration of the Lender making the Loan to Westar,
the Lender and Westar entered into a certain Agreement with Respect to
Prevention and Resolution of Disputes dated as of August 13, 1997 (the
"Dispute Resolution Agreement");

         F. Lender is still the holder and beneficiary of the Loan Agreement,
Note, Security Agreement, Validity Agreement, Dispute Resolution Agreement
and certain other agreements, documents and instruments related thereto
(collectively, the "Loan Documents"); and

         G. Westar, the Lender and the Indemnitor desire to amend the Loan
Documents to extend the maturity date of the Note from December 1, 1999 to
March 10, 2000 and the principal balance not to exceed $500,000.

                                    AGREEMENT

         NOW, THEREFORE, in consideration of the agreement and undertakings
of the parties to amend the Loan Documents, and for other good and valuable
consideration, the receipt and sufficiency of which are hereby acknowledged,
the parties agree as follows:

         1. All terms and conditions of the Loan Documents shall remain in
full force and effect without change, except that, in order to reflect the
extension of the maturity date of the Note to March 10, 2000 and the
principal balance not to exceed $500,000:

             1.  Payments of Principal and Interest.

             The total principal sum and interest hereunder shall be due and
             payable and shall be paid by Westar to the Lender in one lump sum
             payment on or before March 10, 2000.

             The unpaid principal balance of this Note shall bear interest as
             follows:

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             (a) from the date of the initial disbursement to and including
             March 10, 2000, at a fluctuating rate per annum equal to three
             percent (3.0%) above the LIBOR Rate (defined below);

             As used herein, "LIBOR Rate" shall mean the interest rate at which
             deposits in immediately available funds in U.S. dollars are offered
             by prime banks in the interbank market for a thirty (30) day period
             as published in the Wall Street Journal. The initial LIBOR Rate
             shall be the LIBOR Rate in effect as of the date of disbursement of
             the loan proceeds by the Lender and thereafter shall be the LIBOR
             Rate in effect as of the first Business Day of each month (the
             "Interest Determination Date") and such LIBOR Rate shall be
             effective until the next succeeding Interest Determination Date.
             Any change in the LIBOR Rate shall be effective immediately upon
             and after the related Interest determination Date.

             All interest payable in accordance with this Note shall be
             calculated on the basis of a 360-day year for the actual number of
             days principal is outstanding."

         2. Westar covenants that it will (i) pay the balance of the
principal, together with the interest from the dates of disbursement thereof,
as specified in the Loan Documents, as amended hereby, and (ii) perform and
observe all covenants, agreements, stipulations and conditions on its part to
be performed under the Loan Documents.

         3. Except as specifically modified herein, the Loan Documents shall
remain in full force and effect in all respects according to their original
terms, covenants and conditions as security for the unpaid balance of the
indebtedness and interest thereon evidenced by the Loan Agreement and the
Note, as if the unpaid balance of the principal, with the interest accrued
thereon, had originally been payable as provided for herein. Except as
specifically set forth herein, nothing in this Agreement shall affect or
impair any rights and powers which the Lender may have thereunder.

         4. Each of the parties hereto consents to the provisions of this
Agreement and represents and warrants to the Lender that as of the date
hereof the Loan Documents to which such party remain in full force and effect
and are enforceable in accordance with their respective terms, as amended
hereby.

         5. This Agreement may be simultaneously executed in several
counterparts, each of which shall be an original and all of which shall
constitute but one and the same instrument.

         6. This Agreement is binding upon, and shall inure to the benefit
of, the parties hereto and their respective successors and assigns; provided,
however, that Westar and the Indemnitors may not assign or transfer their
respective rights or duties under this Agreement or the Loan Documents
without the prior written consent of the Lender.

         IN WITNESS THEREOF, the parties hereto have executed this Agreement
as of the date first above written.

BANK ONE, NA                             WESTAR FINANCIAL SERVICES INCORPORATED,
                                         a Washington corporation

By:__________________________            By:___________________________
     Robert N. Kent, Jr.                      R. W. Christensen, Jr.
      Vice President                           President