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                                                                  EXHIBIT 10.22

                         NON-NEGOTIABLE PROMISSORY NOTE

$100,000                                                      February 28, 2003

         For value received, the undersigned, The MacReport.Net, ("MacReport"),
a Delaware corporation, (the "Maker") hereby promises to pay to the order of
Sherman Winski (the "Payee") the principal sum of One Hundred Thousand Dollars
($100,000) which shall be August 31, 2003 (the "Final Maturity Date"), together
with accrued interest thereon at the rate set forth in Section 2 below.

         1. Principal and interest on this Note shall be payable in lawful money
of the United States of America in immediately available funds, at the principal
office of the Payee (or such other place as the Payee shall specify in writing
to the Maker in accordance with the notice provisions of this Note).

         2. This Note shall bear interest on the unpaid principal amount of this
Note commencing on the date of this Note at a rate of 13% per annum. Accrued
interest on the outstanding principal amount of this Note shall be payable on
the Final Maturity Date.

         3. This Note may be prepaid, at the option of the Maker, in whole or in
part at any time upon five (5) days advance notice to the Payee. Any prepayment
of this Note shall be without premium, but shall include the payment of accrued
interest on the principal amount prepaid to and including the date of
prepayment. Any partial prepayment will not postpone the due date of any
interest or principal payable pursuant to this Note.

         4. The unpaid principal sum of this Note, together with all accrued
interest thereon and all other amounts that may become due in accordance with
the provisions of this Note, shall, at the option of the Payee, become
immediately due and payable, without presentment, protest, or any demand or
notice of any kind (all of which are hereby waived by the Maker), if any of the
following events of default (each an "Event of Default") shall occur and be
continuing:

         (a) The Maker shall fail to pay when due any amount payable pursuant to
this Note;

         (b) The Maker shall apply for, consent to, or acquiesce in the
appointment of a trustee, receiver, or other custodian for the Maker or a
substantial portion of its property or makes a general assignment for the
benefit of its creditors or, in the absence of an application, consent, or
acquiescence, a trustee, receiver, or other custodian is appointed for the Maker
or for a substantial part of its property and is not discharged or dismissed
within 30 calendar days;


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         (c) The Maker shall (i) be or become insolvent or bankrupt, (ii) admit
in writing that it is insolvent or bankrupt, (iii) cease to pay its debts as
they mature, (iv) make a general assignment for the benefit of its creditors,
(v) seek, consent to, or acquiesce in the appointment of a receiver, trustee,
liquidator, fiscal agent, or similar fiduciary, regardless how designated, for
all or a substantial part of its business or property, (vi) be or become a party
to a bankruptcy, winding up, reorganization, insolvency, arrangement, or similar
proceeding instituted by or against any of the Maker under the laws of any
jurisdiction, which proceeding, if involuntary in nature, has not been dismissed
within 60 calendar days, (vii) take any action approving of, consenting to, or
acquiescing in, any such proceeding, (viii) be a party to the levy of any
distress, execution, or attachment upon the assets or property of the Maker that
substantially interferes with the Maker's performance under this Note, or (ix)
take any action (formal or informal) leading to its dissolution, liquidation, or
termination.

         5. If an Event of Default occurs, Payee, without further demand of the
Maker, may accelerate the maturity of this Note, declare the entire unpaid
principal amount of this Note and any accrued interest on it to be immediately
due and payable, and otherwise proceed to protect its rights in the manner
provided by applicable law. In addition, if an Event of Default shall occur, the
Maker shall pay to Payee, on demand, all costs and expenses incurred by Payee in
connection with the collection and enforcement of this Note or any judgment on
it, including all reasonable fees, costs, and expenses of experts, attorneys,
mediators, witnesses, collection agents, and supersedes bonds, whether incurred
before or after demand for payment of commencement of a legal proceeding, and
whether incurred before or after commencement of a legal proceeding, and whether
incurred pursuant to trial, appellate, mediation, arbitration, bankruptcy,
administrative, or judgment execution proceedings, unless the Maker prevails in
the defense of any legal proceeding instituted by Payee to collect or enforce
this Note, in which case Payee shall reimburse the Maker for all the foregoing
costs and expenses incurred by them in connection with the proceeding.

         6. The failure of Payee to insist on strict performance of the terms
and conditions of this Note shall not be construed or deemed to be a waiver of
any such term or condition.

         7. The Maker represents and warrants to the Payee that this Note is the
legal, valid, and binding obligation of each of the Maker, enforceable in
accordance with its terms.

         8. This Note shall be binding on the Maker and the Payee.

         9. The Maker and every other person liable at any time for payment of
this Note (a) waive presentment, protest, notice of protest, and notice of
dishonor, (b) consent to all extensions and renewals of this Note (as a whole or
in part) and all delays and indulgences in time of payment or other performance
under this Note that Payee grants at any time and from time to time, without
limitation and without notice to or further consent of the Maker, (c) authorize
Payee to release any security for this Note without releasing or discharging
their obligation to repay this Note, and (d) knowingly, voluntarily, and
irrevocably waive any right to a jury trial in any lawsuit or counterclaim
relating to this Note, including any lawsuit by Payee to enforce and collect
this Note.
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         10. Upon its receipt from Payee of evidence reasonably satisfactory to
it of the loss, theft, mutilation, or destruction of this Note, each of the
Maker shall execute, issue and deliver to Payee, without charge and in
substitution or exchange for the Note that has been lost, stolen, mutilated or
destroyed, a new Note of like tenor, dated the same date that this Note was
originally issued and bearing interest from the date through interest has been
paid on the lost, stolen, mutilated or destroyed Note. The Maker may condition
their issuance of a replacement Note pursuant to this Section 10 on, (a) in the
case of mutilation, the surrender to it and cancellation of the mutilated note,
and (b) in the case of loss, theft or destruction, its receipt of indemnity
reasonably satisfactory to Maker.

         11. Each notice, demand, consent, approval, or other communication
required or permitted under this Note shall be in writing and shall be delivered
personally by hand or by recognized overnight courier, telecopied, or mailed (by
registered or certified mail, postage prepaid return receipt requested) as
follows:

                  (a) If to the Payee:

                          Sherman Winski
                          [                  ]
                          [                  ]
                          [                  ]

                  (b) If to the Maker, one copy to each of the following:

                          The MacReport.Net, Inc.
                          200 Broadhollow Road, Ste. 207
                          Melville, NY 11747
                          Telecopier:  (631) 393-5106
                          Attn:  Vito W. Lucchetti, Jr., C.E.O

Each such notice, demand, consent, approval, or other communication shall be
effective (i) if given by telecopier, when such telecopy is transmitted to the
telecopier number specified in this Section (with confirmation of transmission)
or (ii) if given by any other means, when delivered at the address specified in
this Section. Any party by notice given in accordance with this Section to the
other party may designate another address (or telecopier number) or person for
receipt of notices under this Note.

         12. The provisions of this Note may not be amended, modified, waived,
changed, or terminated orally but only by an agreement in writing signed by each
of the Maker and the Payee.

         13. This Note shall be governed by, and construed in accordance with,

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the laws of the State of New York, without regard to conflict of principles
applied in the State of New York.


THE MACREPORT.NET


By: /s/ Vito W. Lucchetti, Jr.
--------------------------------
Vito W. Lucchetti, Jr.
Chief Executive Officer