Exhibit 10.14

Paul Abramowitz
PO Box 1420
Mercer Island, WA  98040

                                                                  April 17, 2006

Dear Paul,

I am pleased to offer you the position of President and Chief Executive Officer
of Neah Power Corporation (the "Company"), effective as of Monday, March 27,
2006. This letter will set forth the terms of your service with the Company and
is subject only to: (a) approval by the Company's Board of Directors, and (b) as
required by law, satisfactory proof of your right to work in the United States.

                            TITLE:   President and Chief Executive Officer,
                                     member of the Board of Directors

                       REPORTS TO:   Board of Directors

                      BASE SALARY:   $275,000 per year, payable according to the
                                     Company's standard payroll policies and
                                     subject to normal withholding.

                  DEFERRED SALARY:   I understand that you agree to defer
                                     $150,000 (or 54.545% of each paycheck), and
                                     so you will receive an equivalent salary of
                                     $125,000 until $5M of capital has been
                                     raised by the company. As an alternative to
                                     deferring this $150,000, you may elect to
                                     convert this deferred salary into an
                                     equivalent value of Neah options. These
                                     options are priced at your start date of
                                     March 27, 2006; this price is $0.85 per
                                     share. The options vest at 1/12th per month
                                     on the first day of each month of service,
                                     commencing April 1, 2006. Should you chose
                                     this election, the company will also pay
                                     the exercise price of $0.85 per share
                                     exercised on the date of exercise. You are
                                     obligated to pay the taxes on the options.

                            BONUS:   Given your large ownership of Neah, you
                                     will not be eligible for a bonus, except at
                                     the discretion of the board.

                         BENEFITS:   You will be eligible to receive the
                                     standard benefits given to Company
                                     employees and any additional benefits
                                     offered specifically to executives.

                           EQUITY:   Given your large ownership of the Company,
                                     you will not be offered additional equity,
                                     other than as outlined above under deferred
                                     salary.

                         EXPENSES:   The Company shall reimburse you for all
                                     reasonable business expenses incurred or
                                     paid by you in the performance of your
                                     duties, subject to the Company's expense
                                     reimbursement policy as in effect from time
                                     to time.


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       INNOVATIONS AND PROPRIETARY   As an employee of the Company, you will be
                 RIGHTS AGREEMENT:   required to sign and comply with the
                                     attached Employee Innovations and
                                     Proprietary Rights Assignment Agreement,
                                     which requires among other provisions,
                                     non-competition with the Company for twelve
                                     (12) months following the termination of
                                     your employment with the Company under any
                                     circumstances.


             "AT-WILL" EMPLOYMENT:   Your employment with the Company is for an
                                     unspecified duration and constitutes
                                     "at-will" employment. As such, either the
                                     Company or you may terminate your
                                     employment relationship at any time, with
                                     or without notice and with or without
                                     cause. Neither your job performance,
                                     promotions, commendations, bonuses, stock
                                     option grants nor the like from the Company
                                     shall imply an obligation on the part of
                                     either the Company or yourself to continue
                                     employment.

                 ENTIRE AGREEMENT:   This letter, the Employee Innovations and
                                     Proprietary Rights Assignment Agreement,
                                     etc. form the complete and exclusive
                                     statement of your employment with the
                                     Company. These terms supersede any other
                                     agreements or promises made to you by
                                     anyone, whether written or oral.

       If you wish to accept employment with Neah Power under the terms
       described above, please sign and date this letter, and return it to me.

       Sincerely,

       /s/ Dan Rosen
       Daniel Rosen
       Chairman of the Board, Neah Power

       Agreed and accepted this 17th day of April 2006.

       By:  /s/ Paul Abramowitz
            Paul Abramowitz