Exhibit 10.8

Company  Name:                 S.CAM  CO.,  LTD.
MS  Agreement  Number:         5138870179
Effective  Date:               AUGUST  1,  2005
Expiration  Date:              DECEMBER  31,  2017

                WINDOWS MEDIA COMPONENTS FINAL PRODUCT AGREEMENT


This  WINDOWS  MEDIA  FORMAT  COMPONENTS  DISTRIBUTION  LICENSE ("Agreement") is
entered  into  between Microsoft Licensing, GP ("MS") and the company identified
below  ("Company")  as  of  the  Effective  Date.

This  Agreement  consists  of  the  following:

-     this  Signature  Page
-     Product  and  Royalty  Schedule  for  Final  Products for Embedded Systems
-     Product  and  Royalty  Schedule  for  Final  Products  for  PC  Software
-     Company  Subsidiary  Schedule
-     PDDRM  Restrictions  Schedule
-     Third  Party  Brand  Names  and  Trademark  Schedule
-     Addresses  Schedule
-     General  Terms  and  Conditions

Provided  that, as of the Effective Date of this Agreement, Company has complied
with all terms and conditions, including payment, under the Windows Media Format
Components  Distribution  Agreement dated May 1, 2004 between Company and MS, MS
Contract  No.  5137560046  ("Prior Agreement"), then as of the Effective Date of
this  Agreement,  (i)  the  Prior Agreement shall be deemed terminated; and (ii)
Company  shall deliver final royalty reports(s) under the Prior Agreements to MS
within  thirty  (30)  days  of  the  Effective  date.

By  Signing  Below, Company represents and warrants that the information Company
provides  below  and  on  each  of  the attached forms is accurate, and that the
Company  has  read  and  understood, and will act in accordance with, all of the
terms  set  forth  in  the  attached  documents.

MICROSOFT  LICENSING,  GP     S.CAM  CO,  LTD.

A  general partnership organized under the law of:     A company organized under
the  laws  of:
The  State  of  Nevada,  U.S.A.     Korea,  Rep.  of



By:    \s\  Brian  Russell          By:    \s\  Bon  Kwan  Koo
       --------------------------          ---------------------
       (signature)                         (signature)

Name:  Brian  Russell               Name:  Bon  Kwan  Koo
       --------------------------          ---------------------
       (printed)                           (printed)

Title: OEM  Accounting  Manager     Title: CEO
       --------------------------          ---------------------
       (printed)                           (printed)

Date:  AUG  23  2005                Date:  16.AUG.2005
       --------------------------          ---------------------



                           CONFIDENTIAL & PROPRIETARY
     12/20/04  Windows  Media  Components  Final  Product  Agreement

                                                                     Form 2.8.10
LCA     Document  Tracking  Number:  5138870179-2

<PAGE>
                          PRODUCT AND ROYALTY SCHEDULE
                  WINDOWS  MEDIA TECHNOLOGY FOR FINAL PRODUCTS
                            EMBEDDED SYSTEM TABLE***
<TABLE>
<CAPTION>
<S>                       <C>                       <C>                     <C>
                          ROYALTY PER UNIT          ANNUAL FEE FOR ALL
                          FOR EACH FINAL PRODUCT    FINAL PRODUCTS
                          CONTAINING THE            CONTAINING THE
LICENSED TECHNOLOGY       APPLICABLE LICENSED       APPLICABLE LICENSED
COMPONENT NAME AND        TECHNOLOGY COMPONENT      TECHNOLOGY COMPONENT    ROYALTY FREE*
VERSION                   US$                       US$                     US$
------------------------  ------------------------  ----------------------  ---------------
1. Microsoft  Windows
Media  with Embedded      $                  0.10   $          400,000.00   $         0.00
Audio Decode
Technology**                           (F44-00034)             (F44-00033)      (F44-00035)
------------------------  ------------------------  ----------------------  ---------------
2. Microsoft  Windows
Media  with Embedded      $                  0.20   $          800,000.00   $         0.00
Audio Encode
Technology**                           (F44-00037)             (F44-00036)      (F44-00038)
------------------------  ------------------------  ----------------------  ---------------
3. Microsoft  Windows
Media  with Embedded      $                  0.25   $        1,000,000.00   $         0.00
 Audio Decode and Encode
Technology**                           (F44-00108)             (F44-00106)      (F44-00107)
------------------------  ------------------------  ----------------------  ---------------
4. Microsoft  Windows
Media  with Embedded      $                  0.10   $          400,000.00   $         0.00
Video Decode
Technology**                           (F44-00040)             (F44-00039)      (F44-00041)
------------------------  ------------------------  ----------------------  ---------------
5. Microsoft  Windows
Media  with Embedded      $                  0.20   $          800,000.00   $         0.00
Video Encode
Technology**                           (F44-00043)             (F44-00042)      (F44-00044)
------------------------  ------------------------  ----------------------  ---------------
6. Microsoft  Windows
Media  with Embedded      $                  0.25   $        1,000,000.00   $         0.00
Video Decode and
Encode**                               (F44-00111)             (F44-00109)      (F44-00110)
------------------------  ------------------------  ----------------------  ---------------
7. Microsoft  Windows
Media  Embedded           $                  0.25   $        1,000,000.00   $         0.00
Network Read Technology
                                       (F44-00046)             (F44-00045)      (F44-00047)
                          ------------------------  ----------------------  ---------------
8. Microsoft  Windows
Media  with Embedded      $                  0.10   $          400,000.00   $         0.00
HDCD  Technology
                                       (F44-00030)             (F44-00057)      (F44-00058)
                          ------------------------  ----------------------  ---------------
9. Microsoft  Windows
Media  Embedded           $                  0.00
ASFRead Technolgy
                                       (F44-00096)  N/A                     N/A
                          ------------------------  ----------------------  ---------------
10. Microsoft  Windows
Media  Embedded           $                  0.00
ASFWrite Technology
                                       (F44-00105)  N/A                     N/A
                          ------------------------  ----------------------  ---------------
11. Microsoft  Windows
Media  Portable Device    $                  0.00
DRM Technology for
Embedded Systems                       (F44-00112)  N/A                     N/A
------------------------  ------------------------  ----------------------  ---------------
12. Microsoft  Windows
Media  with Embedded      $                  0.20   $          800,000.00   $         0.00
Pro And Lossless Audio
Decode                                 (F44-00074)             (F44-00078)      (F44-00070)
------------------------  ------------------------  ----------------------  ---------------
</TABLE>




                                        2
                           CONFIDENTIAL & PROPRIETARY

LCA     Windows  Media Components Final Product Agreement, # 5138870179-2, dated
                          August  1,  2005,  between  MS  and  S.CAM  Co.,  Ltd.

<PAGE>
Numbers  listed  above  in  parenthesis are licensed Technology Product Numbers.
Localized  versions of the Licensed Technology components are licensed on an "if
and  as  available"  basis.

*  Company  shall  use the applicable "Royalty Free" Licensed Technology Product
Numbers  listed in the fourth column above if, and only if, one of the following
is  true:  (a) the Final Product was created by Company using an Interim Product
obtained from an Microsoft Windows Media Licensee who has executed a current and
valid  Microsoft  Integrated  Circuit OEM License Agreement for Embedded Windows
Media  Technology  with  an effective date prior to February 2, 2003 with MS and
who  is  shipping  and  paying  royalties  for  such Interim Products under such
agreement; or (b) the Final Product is an "Embedded" version designed to operate
on  an embedded version of Microsoft's Windows operating systems.  Additionally,
Company  shall use the "Royalty Free" Licensed Technology Product Numbers listed
in  the fourth column above for the Microsoft Windows Media Video Decoder and/or
Encoder  technology  portions  of any Final Product distributed by Company under
this  Agreement  between January 1, 2004 and December 31, 2004; provided however
that  Company  shall  use  the  applicable  royalty  bearing Licensed Technology
Product  Numbers for any other Microsoft Windows Media Technologies contained in
such  Final  Products.

**  These  Licensed Technology Product Numbers contain the ASF Reader and/or ASF
Write  components of the Licensed Technology and are subject to the requirements
of  this  Agreement,  including  but  not  limited  to  Section  4.2.

*** References above to "Embedded" versions of the Licensed Technology mean that
the  applicable  Licensed Technology component is used in a manner other than as
PC  Software  as  defined on the Product and Royalty Schedule for Final Products
for  PC  Software.  "Embedded"  versions  of  the  Licensed  Technology include,
without  limitation,  uses of the Licensed Technology in low power devices (such
as  cellular  phones,  handheld  Internet  appliances,  and  personal  digital
assistants),  closed  systems  for  which  limited-to-no third party software is
available,  video  game  consoles,  computer  servers,  digital  cameras  and
camcorders, professional encoders, professional decoders, set top boxes, routers
and  other  networking devices, televisions, portable digital music players, and
consumer  electronic  devices  such  as  audio  receivers  and  DVD  players.


























                                        3
                           CONFIDENTIAL & PROPRIETARY

LCA     Windows  Media Components Final Product Agreement, # 5138870179-2, dated
                          August  1,  2005,  between  MS  and  S.CAM  Co.,  Ltd.

<PAGE>
                          PRODUCT AND ROYALTY SCHEDULE
                  WINDOWS  MEDIA TECHNOLOGY FOR FINAL PRODUCTS
                              PC SOFTWARE TABLE****
<TABLE>
<CAPTION>
<S>                       <C>                       <C>                     <C>
                          ROYALTY PER UNIT          ANNUAL FEE FOR ALL
                          FOR EACH FINAL PRODUCT    FINAL PRODUCTS
                          CONTAINING THE            CONTAINING THE
LICENSED TECHNOLOGY       APPLICABLE LICENSED       APPLICABLE LICENSED
COMPONENT NAME AND        TECHNOLOGY COMPONENT      TECHNOLOGY COMPONENT    ROYALTY FREE*
VERSION                   US$                       US$                     US$
------------------------  ------------------------  ----------------------  ---------------
1. Microsoft  Windows
Media  Audio Decode       $                  0.10   $          400,000.00   $         0.00
Technology For PC
Software**                             (S10-00016)             (S10-00024)      (S10-00008)
------------------------  ------------------------  ----------------------  ---------------
2. Microsoft  Windows
Media  Audio Encode       $                  0.20   $          800,000.00   $         0.00
Technology For PC
Software**                             (S10-00015)             (S10-00023)      (S10-00007)
------------------------  ------------------------  ----------------------  ---------------
3. Microsoft  Windows
Media  Audio Decode and   $                  0.25   $        1,000,000.00   $         0.00
Encode Technology For PC
Software**                             (S10-00014)             (S10-00022)      (S10-00006)
------------------------  ------------------------  ----------------------  ---------------
4. Microsoft  Windows
Media  Video Decode       $                  0.10   $          400,000.00   $         0.00
Technology For PC
Software**                             (S10-00013)             (S10-00021)      (S10-00005)
------------------------  ------------------------  ----------------------  ---------------
5. Microsoft  Windows
Media  Video Encode       $                  0.20   $          800,000.00   $         0.00
Technology For PC
Software**                             (S10-00012)             (S10-00020)      (S10-00004)
------------------------  ------------------------  ----------------------  ---------------
6. Microsoft  Windows
Media  Video Decode and   $                  0.25   $        1,000,000.00   $         0.00
Encode For PC Software**
                                       (S10-00011)             (S10-00019)      (S10-00003)
                          ------------------------  ----------------------  ---------------
7. Microsoft  Windows
Media  Embedded           $                  0.25   $        1,000,000.00   $         0.00
Network Read Technology
                                       (S10-00010)             (S10-00018)      (S10-00002)
                          ------------------------  ----------------------  ---------------
8. Microsoft  Windows
Media  with Embedded      $                  0.10   $          400,000.00   $         0.00
HDCD  Technology For
PC Software                            (S10-00009)             (S10-00017)      (S10-00001)
------------------------  ------------------------  ----------------------  ---------------
9. Microsoft  Windows
Media  Embedded           $                  0.00
ASFRead Technolgy
                                       (S10-00025)  N/A                     N/A
                          ------------------------  ----------------------  ---------------
10. Microsoft  Windows
Media  Embedded           $                  0.00
ASFWrite Technology
                                       (S10-00026)  N/A                     N/A
                          ------------------------  ----------------------  ---------------
11. Microsoft  Windows
Media  with Embedded      $                  0.20   $          800,000.00   $         0.00
Pro And Lossless Audio
Decode                                 (S10-00027)             (S10-00029)      (S10-00028)
------------------------  ------------------------  ----------------------  ---------------
</TABLE>

Numbers  Listed  above  in  parenthesis are Licensed Technology Product Numbers.
Localized  versions of the Licensed Technology components are licensed on an "if
and  as  available"  basis.

*  Company  shall  use the applicable "Royalty Free" Licensed Technology Product
Numbers  listed in the fourth column above if, and only if, one of the following
is  true:  (a) the Final Product was created by Company using an Interim Product
obtained from an Microsoft Windows Media Licensee who has executed a current and
valid  Microsoft  Integrated  Circuit OEM License Agreement for Embedded Windows
Media

                                        4
                           CONFIDENTIAL & PROPRIETARY

LCA     Windows  Media Components Final Product Agreement, # 5138870179-2, dated
                          August  1,  2005,  between  MS  and  S.CAM  Co.,  Ltd.

<PAGE>
Technology  with  an effective date prior to February 2, 2003 with MS and who is
shipping and paying royalties for such Interim Products under such agreement; or
(b)  the  Final  Product  is  a  "PC Software" version designed to operate on an
embedded  version  of  Microsoft's  Windows  operating  systems.  Additionally,
Company  shall use the "Royalty Free" Licensed Technology Product Numbers listed
in  the fourth column above for the Microsoft Windows Media Video Decoder and/or
Encoder  technology  portions  of any Final Product distributed by Company under
this  Agreement  between  January  1, 2004 and December 31, 2004 as set forth in
Section  5.1;  provided  however  that  Company shall use the applicable royalty
bearing  Licensed  Technology  Product  Numbers  for any other Microsoft Windows
Media  Technologies  contained  in  such  Final  Products.

**  These  Licensed Technology Product Numbers contain the ASF Reader and/or ASF
Write  components of the Licensed Technology and are subject to the requirements
of  this  Agreement,  including  but  not  limited  to  Section  4.2.

****  References above to "PC Software" versions of the Licensed Technology mean
that  the  applicable  Licensed  Technology  component is used as software for a
general  purpose personal computer (including laptop, tablet, or desktop), which
general  purpose  personal  computer  both  (i)  is  designed  and  marketed for
operating  a  wide variety of productivity, entertainment, and/or other software
applications  from  unrelated  third  party  software  vendors;  and (ii) runs a
general  purpose  consumer  operating  system  such  as Apple Macintosh OS X, or
consumer  versions  of  the  Linux  operating  system,  but not versions of such
operating  systems  designed  for  computer servers or embedded systems, such as
MontaVista  Linux  Consumer  Electronics  Edition.


































                                        5
                           CONFIDENTIAL & PROPRIETARY

LCA     Windows  Media Components Final Product Agreement, # 5138870179-2, dated
                          August  1,  2005,  between  MS  and  S.CAM  Co.,  Ltd.

<PAGE>
                           COMPANY SUBSIDIARY SCHEDULE

MS  and  Company  authorized  each  Affiliate  of Company listed below ("Company
Subsidiaries")  to  exercise rights granted to Company under this Agreement.  By
completing  this Schedule, Company agrees to the Additional Provisions set forth
below.
Additional Company Subsidiaries may be added only by amendment of this Schedule.


                              ADDITIONAL PROVISIONS
                              ---------------------

(a)  Company  Subsidiaries  added to this Agreement after the Effective Date may
not  exercise  any  rights  or receive any Confidential Information from Company
under  this  Agreement  until  thirty  (30) days after it has delivered to MS in
writing  at  the addresses set forth in the Addresses Schedule, a signed Company
Subsidiary  Agreement  in  the  form  indicated  in  Attachment  1  hereto.

(b)  Each  company Subsidiary's exercise of rights under this Agreement shall be
subject  to  all  terms  and  conditions  set  forth  in  the  Agreement.

(c)  Company  shall  make consolidated royalty reports and payments on behalf of
Company  and  each  Company Subsidiary.  Upon MS' request, Company shall provide
royalty reports that specify information by Company and each Company Subsidiary.

(d) MS may suspend, cancel or terminate this Agreement if Company or any Company
Subsidiary  fails  to  comply with any provision of this Agreement, or any other
Windows Media agreement between Company or any Company Subsidiary and Microsoft.

(e)  Company  irrevocably  and unconditionally guarantees the compliance of each
Company  Subsidiary  with  this  Agreement,  and  shall be jointly and severally
liable  with  each  Company  Subsidiary  for  breach  of  this  Agreement.

(f)  All  remedies  available  to MS, including the ability to obtain injunctive
relief,  shall  apply  to  Company  Subsidiaries.  Company  shall  assist  MS in
enforcing  its  rights  and  remedies  against  Company  Subsidiaries.

























                                        6
                           CONFIDENTIAL & PROPRIETARY

LCA     Windows  Media Components Final Product Agreement, # 5138870179-2, dated
                          August  1,  2005,  between  MS  and  S.CAM  Co.,  Ltd.

<PAGE>
                   ATTACHMENT 1 TO COMPANY SUBSIDIARY SCHEDULE

                      (SAMPLE COMPANY SUBSIDIARY AGREEMENT)

--------------------------------------------------------------------------------
[To  be  printed  on  each  Company  Subsidiary's  Letterhead]

<<INSERT  DATE  THIS  LETTER  IS  EXECUTED  BY  COMPANY  SUBSIDIARY>>

Microsoft  Licensing,  GP
6100  Neil  Road
Reno,  NV  89511
Attn:  OEM  Contracts

To  Whom  It  May  Concern:

     For  good  and valuable consideration <<INSERT COMPANY SUBSIDIARY NAME>>, a
corporation  of  <<INSERT COMPANY SUBSIDIARY STATE OR COUNTRY OF INCORPORATION>>
("Company Subsidiary") hereby covenants and agrees with Microsoft Licensing, GP,
a  Nevada  U.S.A. general partnership ("Microsoft") that Company Subsidiary will
comply  with  all  obligations  of  <<INSERT  COMPANY  NAME>>,  a corporation of
<<INSERT  COMPANY INCORPORATION DATA>> ("Company") pursuant to the Windows Media
Components  Final  Product  Agreement, dated <<INSERT AGREEMENT EFFECTIVE DATE>>
between  Company  and  Microsoft  ("Agreement").

     Company  Subsidiary  acknowledges  that its agreement herein is a condition
for  Company  Subsidiary  to exercise any of the rights pursuant to the terms of
the  Agreement.  Company  Subsidiary  shall  be  jointly and severally liable to
Microsoft,  Microsoft  Corporation,  and  their  suppliers  for  all obligations
related  to  Company  Subsidiary's  exercise  of  license  rights  or receipt of
Confidential  Information  under  the  Agreement.

     Capitalized terms used herein and not otherwise defined shall have the same
meaning  as  in  the  Agreement.

     IN  WITNESS  WHEREOF, Company Subsidiary has executed this letter as of the
date specified above.  Company Subsidiary agrees to comply with all terms of the
Agreement  just  as  if  Company Subsidiary had executed the Agreement directly.
All  signed  copies  of  this  letter  shall  be  deemed  originals.


                              <<INSERT  COMPANY  SUBSIDIARY  NAME>>


                              <<Signature>>


                              <<Name and Title of Signatory (printed or typed)>>
--------------------------------------------------------------------------------










                                        7
                           CONFIDENTIAL & PROPRIETARY

LCA     Windows  Media Components Final Product Agreement, # 5138870179-2, dated
                          August  1,  2005,  between  MS  and  S.CAM  Co.,  Ltd.

<PAGE>
                           PDDRM RESTRICTIONS SCHEDULE

(1)  Capitalized  Terms set forth in this PDDRM Restriction Schedule are defined
in  the  General  Terms  and  Conditions,  except  as otherwise set forth below:

     1.1  "ADVANCED  SYSTEMS  FORMAT"  or  "ASF"  means  the  current version of
     the  extensible  file  storage  format developed by of for MS or MSCORP for
     authoring,  editing,  archiving,  distributing,  streaming,  playing,
     referencing,  or otherwise manipulate Content, as used by the Windows Media
     technologies.

     1.2  "ASF  CONTENT"  means  Content  contained  within  ASF  and optionally
     protected  with  DRM.

     1.3  "CONVERT"  means  to  remove  the  DRM  protection from a Content file
     in  a  Windows  Media Format ("ASF Content") for any purpose not explicitly
     authorized  by the DRM Flags of the license for that content, including but
     not  limited  to  writing  that  unprotected  DRM  content  to disk or to a
     network.

     1.4  "DRM"  means  MS/MSCORP'S  digital  rights  management  system  that
     enables  creation  and  enforcement  of  business  rules  and license-based
     restrictions  for  Content.

     1.5  "DRM  FLAG(S)"  means  the  flag(s)  describing  license  condition(s)
     for,  and  set  by  the  creator  or  authorized  licensor  of, ASF Content
     protected  with  DRM  as  more  fully  described  herein.

     1.6  "EMBEDDED  SYSTEM"  means  Company's  Final  Product(s).

     1.7  "MATERIAL  SECURITY  PROBLEM"  means  a  security  breach in DRM, or a
     security breach attributable to Company or to any Embedded System that is a
     violation  of  the General Terms and Conditions of this Agreement or any of
     the  terms  of this PDDRM Restrictions Schedule, or which otherwise defeats
     in  any  way  the  protective settings in the DRM Flags in licenses for ASF
     Content.

     1.8  "PDDRM"or  "PORTABLE  DEVICE  DIGITAL  RIGHTS  MANAGEMENT"  means  a
     component  of the Licensed Technology that enables, in accordance with this
     Schedule, an Embedded System to use the portions of the Licensed Technology
     that  manipulate  ASF  Content  protected  by  DRM.

     1.9  "PROTECTED  CONTENT"  means  Content  contained  within  ASF  and
     explicitly  protected  with  DRM.

     1.10  "STORAGE  MEDIA"  means  any  standalone or removable media device or
     card  that  can  store  Content including but not limited to flash-card, CD
     (including,  without  limitation, CD-R or CD-RW) or DVD (including, without
     limitation,  DVD-RAM).

     1.11  "TRANSCRIPTION"  means  the  transformation  of  Content  protection
     from  DRM  to an alternate form of digital rights management. This would be
     accomplished  by  extracting  Protected  Content  from DRM into unprotected
     form,  then  transforming  this  Unprotected Content into the new protected
     from  defined  for  the  alternate  digital  rights  management.

     1.12  "UNPROTECTED  CONTENT"  means  Content  contained  within ASF and not
     protected  with  DRM.

(2)  If  the  Embedded  Systems  reads ASF Content protected with PDDRM, it must
adhere  to the rights provided by the associated PDDRM license as defined in the
table  below.  Where  allowed  by  these  rights,  the  Embedded System may play
unencrypted  uncompressed  Content  to  analog  audio  outputs  for  speakers or
earphones.

<TABLE>
<CAPTION>
BIT-BASED  RIGHTS  FOR  PD-DRM
------------------------------
<S>   <C>                <C>
Bit   Right              Settings
----  -----------------  ------------------------------------------------------------------------
                         1  Allow playback on a portable device that is not SDMI compliant
0x2   CHECK_NONSDMI_LIC  0  Do not allow playback on a portable device that is not SDMI Compliant
----  -----------------  ------------------------------------------------------------------------
                         1  Allow playback only on SDMI compliant portable device
0x10  CHECK_SDMI_LIC     0  Do not allow playback only on SDMI compliant portable device
----  -----------------  ------------------------------------------------------------------------
</TABLE>

(3)  Company will implement a serial number on each Embedded System.  The serial
number  must  be a minimum of 16 digits long and must be unique for each device.
The Embedded System design must include this serial number in all PDDRM software
interfaces  which  allow or require a serial number.  This serial number must be
implemented  in such a way that it (i) reliably associates the same unique value
with  the  same  physical  device, (ii) is not associated with field-replaceable
hardware  such  that  the  serial number could be altered by swapping a hardware
component,  and (iii) cannot be altered by the end user.  This serial number may
be  based  on  a  unique  per-device  hardware identification number embedded in
specific hardware on the device, such as an internal memory chip or a processor,
provided  that  the  resulting  serial  number  meets the requirements specified
above.  If  Company  chooses  to  implement a serial number that is not directly
embedded  in  hardware, the Embedded System design must generate a unique serial
number  for each device, persistently store the uniquely generated serial number
and  prevent  the  stored  number  from  being altered by the end user.  For the
purposes  of  this  Agreement,  a serial number will be considered unique if the
chance  of another device sharing the same number can be shown to be less than 1
in  10,000.

(4)  The  Embedded  System  will  not  allow  Protected  Content to be stored in
unprotected  from  on  a  hard  disk,  long term memory, or other Storage Media.

                                        8
                           CONFIDENTIAL & PROPRIETARY

LCA     Windows  Media Components Final Product Agreement, # 5138870179-2, dated
                          August  1,  2005,  between  MS  and  S.CAM  Co.,  Ltd.

<PAGE>
(5)  Company  may  utilize  digital  rights  management  technologies other than
MS/MSCORP's,  provided,  however,  that  the  Embedded  System  will  not  allow
Transcription  of  Protected  Content  from  PDDRM  into another form of digital
rights  management.

(6)  The  Embedded  System  will  provide no means (including but not limited to
programming  APIs,  end-user  selectable  options,  or  purposeful or accidental
placement  of  debugging or testing information in the Embedded Systems) for the
enablement  or  disablement  of  the  intended  PDDRM  functionality.

(7)  Failure  of  an Embedded System, as distributed by Company, to abide by the
rights  issued  in  the  ASF Content license constitutes a material violation of
this  Agreement.

(8)  MS  and/or  MSCORP  may,  during  the Term, enhance the DRM features of the
Licensed  Technology,  to  eliminate  potential security breaches and/or enhance
PDDRM  features  (including  ease  of  use)  with respect to PDDRM-protected ASF
Content.  Company  acknowledges  that  MS and/or MSCORP will provide those users
who  are  ASF  Content  providers  using various Windows Media rights management
applications  with  the  ability  to  set the minimum revision level (or minimum
security  level)  for  compatibility  of  PDDRM-protected  ASF Content, and that
Embedded Systems created using older versions of the Licensed Technology may not
be  fully  compatible  with  such  future ASF Content.  MS will sue commercially
reasonable  efforts  to:  (i) provide Company with updates to PDDRM that correct
security  breaches,  though  such  updates  may  require  Company  to  agree  to
additional  or  alternative  terms  and  conditions  that that set forth in this
Agreement;  and  (ii)  notify  Company  of any actual security breaches in PDDRM
which  in  MS'  sole  and  reasonable judgment would affect the Embedded System.

(9) Notwithstanding anything to the contrary in the General Terms and Conditions
of  this  Agreement  or this PDDRM Restrictions Schedule, if MS provides Company
with  updates  or  Supplemental  Code  to  the Licensed Technology which correct
actual  or potential security breaches, Company will use commercially reasonable
efforts  to  incorporate and/or make available to users of the Embedded Systems,
through  reasonable  means  (such  as  availability on a company web site), such
updates  or  Supplemental  Code  of the Licensed Technology as part of and/or as
updates or Supplemental Code to such Licensed Technology.  Company shall provide
such  updates  or  Supplemental  Code  to users within a commercially reasonable
period  of  time (determined by the nature of such updates or Supplemental Code,
but  in  no  event  more  than  ninety  days from the date Company received such
updates  or  Supplemental  Code).  Such updates or supplemental Code may require
Company  to  agree to additional terms and conditions.  If Company does not make
available to users of the Embedded Systems the necessary updates released by MS,
Company  must  immediately  take  reasonable  efforts  (such  as Company website
posting  or  registered customers mailing) to make existing users aware that new
content  may no longer be playable on the device operated by the Embedded System
due  to  the  Company's  decision.

(10)  Notwithstanding  any provision of this Agreement, if Company intentionally
or  negligently  fails  to  correct  any Material Security Problem(s) and MS has
provided  Company  with  two  (2) business days notice of such Material Security
Problem  and has delivered any appropriate PDDRM updates to Company with respect
to  such  security problem as of such notice, then MS or its authorized licensee
or  agent  may,  upon  written  notice  at  any  time, terminate this Agreement.

(11) Company will use commercially reasonable efforts to design Embedded Systems
to prevent users from tampering with the Licensed Technology or PDDRM.  Further,
Company  will not use incorporate, or allow the execution of or enable any other
software  that  modifies  the  behavior of the Embedded System in a manner which
causes  it  to  violate  the  conditions  of  this  Schedule.

(12)  Upon  the  availability of a Windows Media DRM compliance program, Company
will  use  commercially  reasonable  efforts  to meet compliance requirements in
ninety (90) days from the date Company received such information from MS for the
shipment  of  all  new  products.  At  the  option  of Company, Company can meet
compliance  requirements for all existing products supporting DRM features using
commercially  reasonable  means  (such as firmware updates) during the same time
period.



















                                        9
                           CONFIDENTIAL & PROPRIETARY

LCA     Windows  Media Components Final Product Agreement, # 5138870179-2, dated
                          August  1,  2005,  between  MS  and  S.CAM  Co.,  Ltd.




<PAGE>
                                     ------
                 THIRD PARTY BRAND NAMES AND TRADEMARKS SCHEDULE
                 -----------------------------------------------

Notwithstanding  anything  to  the  contrary  contained  in the Agreement, Final
Products  distributed  by  Company  or  its  Channel  Entities  may be marketed,
licensed, or distributed by a third party under brand names and trademarks which
do  not  include  Company's  name,  provided  that such third party brand names,
trademarks  and  model  names used for such and Final Products are listed below.

Company's  royalty  report  shall  include a separate reporting of the number of
units  of  each  Final  Product distributed under each third party brand name or
trademark.

<TABLE>
<CAPTION>
<S>                         <C>                       <C>              <C>
Licensed Technology                                                    Model Name Used by Third
Component Name and Version  Brand Names & Trademarks  Final Product    Party
--------------------------  ------------------------  ---------------  ------------------------
1.  WMA Decode v9
2.  PDDRM                   SORELL                    SF3500, SF4000,  SF3500, SF4000
--------------------------  ------------------------  ---------------  ------------------------
1.  WMA Decode v9
2.  ASF Read Technology
3.  WMV Decode v9           SORELL                    SV-15            SV15
--------------------------  ------------------------  ---------------  ------------------------
</TABLE>

Prior  to  any  marketing  or distribution by Company or its Channel Entities of
Final  Products under any third party brand name or trademark not listed on this
Third  Party  Brand  Names  and  Trademarks  Schedule,  Company shall notify its
Account  Manager  of any third party brand name or trademark that it proposes to
add  to  this  Third  Party  Brand  Names and Trademarks Schedule.  Provided the
parties  reach  agreement regarding the third party brand name or trademark, (1)
Company  and MS shall execute an amendment to add such third party brand name or
trademark  to  this  Third  Party  Brand  Names and Trademarks Schedule; and (2)
Company  shall  inform  the owner of such third party brand that it will need to
execute  a separate Plays Windows Media Logo License agreement with MSCORP prior
to  the  distribution  of  any Company Product.  Company hereby acknowledges and
agrees  that  MS  reserves  the  right  to reject a proposed third party name or
trademark and/or to execute a direct distribution license with the owner of such
proposed  third  party  name  or  trademark.























                                       10
                           CONFIDENTIAL & PROPRIETARY

LCA     Windows  Media Components Final Product Agreement, # 5138870179-2, dated
                          August  1,  2005,  between  MS  and  S.CAM  Co.,  Ltd.

<PAGE>
                               ADDRESSES SCHEDULE
                              SHIPPING AND BILLING


COMPANY  "SHIP  TO"  ADDRESS        COMPANY  BILLING  ADDRESS
----------------------------------  ----------------------------------
COMPANY Name                        COMPANY Name

Seong Ju, Yoon                      Seong Ju, Yoon
Marketing Manager                   Marketing Manager
S.CAM Co., LTD.                     S.CAM Co., LTD.
#303, Gyenggi Venture bldg. 1017    #303, Gyenggi Venture bldg. 1017
Ingae-dong, Paldal-gu, Suwon-city,  Ingae-dong, Paldal-gu, Suwon-city,
GYEONGGI-DO, 442-833                GYEONGGI-DO, 442-833
KOREA, REP. OF                      KOREA, REP. OF

Telephone:  +82-31-223-4664         Telephone:  +82-31-223-4664
Fax:  +82-31-223-4795               Fax:  +82-31-223-4795
E-mail: mktg@sorell.co.kr           E-mail: mktg@sorell.co.kr
----------------------------------  ----------------------------------

COMPANY'S  TECHNICAL SUPPORT PHONE NUMBER FOR EMBEDDED SYSTEMS CUSTOMERS AND END
USERS:  +82-31-233-4664

                              PAYMENT AND REPORTING

SEND REPORTS VIA EMAIL TO:     SEND PAYMENTS VIA WIRE TRANSFER ONLY TO:
-----------------------------  -------------------------------------------
Microsoft Licensing, GP        Microsoft Licensing, GP c/o
OEM Accounting Services        Bank of America
Email: WMReport@MICROSOFT.COM  1401 Elm Street
                               Dallas, TX
                               USA
                               ABA# 11100001-2
                               SWIFT Code: BOFAUS3N
                               Account # 3750891058
-----------------------------  -------------------------------------------
                               COMPANY SHALL INCLUDE APPLICABLE MS INVOICE
                               NUMBER(S) ON ALL PAYMENTS.
                               -------------------------------------------

Or  to such other address or account as MS may specificy from time to time.

COMPANY  ROYALTY  REPORT  SUBMITTER  ADDRESS
--------------------------------------------
Seong  Ju,  Yoon
Marketing  Manager
S.CAM  Co.,  LTD.
#303,  Gyenggi  Venture  bldg.  1017
Ingae-dong,  Paldal-gu,  Suwon-city,
GYEONGGI-DO,  442-833
KOREA,  REP.  OF

Telephone:  +82-31-223-4664
Fax:  +82-31-223-4795
E-mail:  mktg@sorell.co.kr
--------------------------------------------




                                       11
                           CONFIDENTIAL & PROPRIETARY

LCA     Windows  Media Components Final Product Agreement, # 5138870179-2, dated
                          August  1,  2005,  between  MS  and  S.CAM  Co.,  Ltd.

<PAGE>
                                 GENERAL NOTICES

     Any  Written  notices  related  to  this Agreement must eb addressed to the
contact  and  locations  outlined below, or such other addresses as either party
may  hereafter  specify  in  writing.


COMPANY  INFORMATION                         MS  INFORMATION
-------------------------------------------  ------------------------------
Seong Ju, Yoon                               Microsoft Licensing , GP
Marketing Manager                            6100 Niel Road
S.CAM Co., LTD.                              Reno, NV 89511-1132
#303, Gyenggi Venture bldg. 1017             USA
Ingae-dong, Paldal-gu, Suwon-city,           Attention: General Manager
GYEONGGI-DO, 442-833                         Phone Number: (1) 775-823-5600
KOREA, REP. OF                               Fax Number: (1) 775-826-0531

Telephone:  +82-31-223-4664
Fax:  +82-31-223-4795
E-mail: mktg@sorell.co.kr
-------------------------------------------  ------------------------------
Copies of all Company GENERAL NOTICES        With an additional Copy to:
shall be sent to:

Microsoft Corporation                        Microsoft Corporation
One Microsoft Way                            One Microsoft Way
Redmond, Washington USA 98052                Redmond, Washington USA 98052
Attention: Law and Corporate Affairs         Attention: DMD Licensing
Re: Microsoft Licensing, GP - OEM ESG Sales  Re: Windows Media Technology
-------------------------------------------  ------------------------------












WINDOWS MEDIA NOTICES

Microsoft  Corporation
One  Microsoft  Way
Redmond,  Washington  USA  98052-6399
Attention:  DMD  Licensing
Re:  Windows  Media  Technology

With  an  additional  copy  emailed  to:

WMLA@microsoft.com













                                       12
                           CONFIDENTIAL & PROPRIETARY

LCA     Windows  Media Components Final Product Agreement, # 5138870179-2, dated
                          August  1,  2005,  between  MS  and  S.CAM  Co.,  Ltd.

<PAGE>