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                                                                   EXHIBIT 10.21

                               SCIENT CORPORATION

                           1999 EQUITY INCENTIVE PLAN

              (AS AMENDED AND RESTATED EFFECTIVE FEBRUARY 16, 2000)



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                                TABLE OF CONTENTS
<TABLE>
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                                                                          Page
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ARTICLE 1. INTRODUCTION...................................................S-5

ARTICLE 2. ADMINISTRATION.................................................S-5
   2.1 Committee Composition..............................................S-5
   2.2 Committee Responsibilities.........................................S-5
   2.3 Committee for Non-Officer Grants...................................S-5

ARTICLE 3. SHARES AVAILABLE FOR GRANTS....................................S-6
   3.1 Basic Limitation...................................................S-6
   3.2 Annual Increase in Shares..........................................S-6
   3.3 Additional Shares..................................................S-6
   3.4 Dividend Equivalents...............................................S-7

ARTICLE 4. ELIGIBILITY....................................................S-7
   4.1 Incentive Stock Options............................................S-7
   4.2 Other Grants.......................................................S-7

ARTICLE 5. OPTIONS........................................................S-7
   5.1 Stock Option Agreement.............................................S-7
   5.2 Number of Shares...................................................S-7
   5.3 Exercise Price.....................................................S-7
   5.4 Exercisability and Term............................................S-8
   5.5 Effect of Change in Control........................................S-8
   5.6 Modification or Assumption of Options..............................S-8
   5.7 Buyout Provisions..................................................S-8

ARTICLE 6. PAYMENT FOR OPTION SHARES......................................S-8
   6.1 General Rule.......................................................S-8
   6.2 Surrender of Stock.................................................S-9
   6.3 Exercise/Sale......................................................S-9
   6.4 Exercise/Pledge....................................................S-9
   6.5 Promissory Note....................................................S-9
   6.6 Other Forms of Payment.............................................S-9

ARTICLE 7. AUTOMATIC OPTION GRANTS TO OUTSIDE DIRECTORS...................S-9
   7.1 Quarterly Grants...................................................S-9
   7.2 Exercise Price.....................................................S-10
   7.3 Term 10............................................................S-10
   7.4 Affiliates of Outside Directors....................................S-10
</TABLE>

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<TABLE>
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ARTICLE 8. STOCK APPRECIATION RIGHTS......................................S-10
   8.1 SAR Agreement......................................................S-10
   8.2 Number of Shares...................................................S-10
   8.3 Exercise Price.....................................................S-10
   8.4 Exercisability and Term............................................S-10
   8.5 Effect of Change in Control........................................S-11
   8.6 Exercise of SARs...................................................S-11
   8.7 Modification or Assumption of SARs.................................S-11

ARTICLE 9. RESTRICTED SHARES..............................................S-11
   9.1 Restricted Stock Agreement.........................................S-11
   9.2 Payment for Awards.................................................S-11
   9.3 Vesting Conditions.................................................S-12
   9.4 Voting and Dividend Rights.........................................S-12

ARTICLE 10. STOCK UNITS...................................................S-12
  10.1 Stock Unit Agreement...............................................S-12
  10.2 Payment for Awards.................................................S-12
  10.3 Vesting Conditions.................................................S-12
  10.4 Voting and Dividend Rights.........................................S-13
  10.5 Form and Time of Settlement of Stock Units.........................S-13
  10.6 Death of Recipient.................................................S-13
  10.7 Creditors' Rights..................................................S-13

ARTICLE 11. PROTECTION AGAINST DILUTION...................................S-14
  11.1 Adjustments........................................................S-14
  11.2 Dissolution or Liquidation.........................................S-14
  11.3 Reorganizations....................................................S-14

ARTICLE 12. DEFERRAL OF AWARDS............................................S-15

ARTICLE 13. AWARDS UNDER OTHER PLANS......................................S-15

ARTICLE 14. PAYMENT OF DIRECTOR'S FEES IN SECURITIES......................S-15
  14.1 Effective Date.....................................................S-15
  14.2 Elections to Receive NSOs, Restricted Shares or Stock Units........S-15
  14.3 Number and Terms of NSOs, Restricted Shares or Stock Units.........S-16

ARTICLE 15. LIMITATION ON RIGHTS..........................................S-16
  15.1 Retention Rights...................................................S-16
  15.2 Stockholders' Rights...............................................S-16
  15.3 Regulatory Requirements............................................S-16

ARTICLE 16. WITHHOLDING TAXES.............................................S-16
  16.1 General............................................................S-16
  16.2 Share Withholding..................................................S-16
</TABLE>

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<TABLE>
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ARTICLE 17. FUTURE OF THE PLAN............................................S-17
  17.1 Term of the Plan...................................................S-17
  17.2 Amendment or Termination...........................................S-17

ARTICLE 18. LIMITATION ON PAYMENTS........................................S-17
  18.1 Scope of Limitation................................................S-17
  18.2 Basic Rule.........................................................S-17
  18.3 Reduction of Payments..............................................S-18
  18.4 Overpayments and Underpayments.....................................S-18
  18.5 Related Corporations...............................................S-18

ARTICLE 19. DEFINITIONS...................................................S-18

ARTICLE 20. EXECUTION.....................................................S-22
</TABLE>

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<PAGE>   5



                               SCIENT CORPORATION

                           1999 EQUITY INCENTIVE PLAN

         ARTICLE 1.            INTRODUCTION.

                  The Plan was adopted by the Board effective as of the date of
the Company's initial public offering on May 13, 1999. The Plan was most
recently amended and restated by the Board effective as of February 16, 2000.
The purpose of the Plan is to promote the long-term success of the Company and
the creation of stockholder value by (a) encouraging Colleagues, Outside
Directors and Consultants to focus on critical long-range objectives, (b)
encouraging the attraction and retention of Colleagues, Outside Directors and
Consultants with exceptional qualifications and (c) linking Colleagues, Outside
Directors and Consultants directly to stockholder interests through increased
stock ownership. The Plan seeks to achieve this purpose by providing for Awards
in the form of Restricted Shares, Stock Units, Options (which may constitute
incentive stock options or nonstatutory stock options) or stock appreciation
rights.

                  The Plan shall be governed by, and construed in accordance
with, the laws of the State of Delaware (except their choice-of-law provisions).

         ARTICLE 2.            ADMINISTRATION.

         2.1      COMMITTEE COMPOSITION. The Plan shall be administered by the
Committee. The Committee shall consist exclusively of two or more directors of
the Company, who shall be appointed by the Board. In addition, the composition
of the Committee shall satisfy:

                           (a) Such requirements as the Securities and Exchange
         Commission may establish for administrators acting under plans intended
         to qualify for exemption under Rule 16b-3 (or its successor) under the
         Exchange Act; and

                           (b) Such requirements as the Internal Revenue Service
         may establish for outside directors acting under plans intended to
         qualify for exemption under section 162(m)(4)(C) of the Code.

         2.2      COMMITTEE RESPONSIBILITIES. The Committee shall (a) select the
Colleagues, Outside Directors and Consultants who are to receive Awards under
the Plan, (b) determine the type, number, vesting requirements and other
features and conditions of such Awards, (c) interpret the Plan and (d) make all
other decisions relating to the operation of the Plan. The Committee may adopt
such rules or guidelines as it deems appropriate to implement the Plan. The
Committee's determinations under the Plan shall be final and binding on all
persons.

         2.3      COMMITTEE FOR NON-OFFICER GRANTS. The Board may also appoint a
secondary committee of the Board, which shall be composed of one or more
directors of the Company who need not satisfy the requirements of Section 2.1.
Such secondary committee may administer the

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Plan with respect to Colleagues and Consultants who are not considered officers
or directors of the Company under section 16 of the Exchange Act, may grant
Awards under the Plan to such Colleagues and Consultants and may determine all
features and conditions of such Awards. Within the limitations of this Section
2.3, any reference in the Plan to the Committee shall include such secondary
committee.

         ARTICLE 3.            SHARES AVAILABLE FOR GRANTS.

         3.1      BASIC LIMITATION. Common Shares issued pursuant to the Plan
may be authorized but unissued shares or treasury shares. The aggregate number
of Options, SARs, Stock Units and Restricted Shares awarded under the Plan shall
not exceed (a) 6,400,000(1) plus (b) the aggregate number of Common Shares
remaining available for grants under the Predecessor Plan on the date of the
Company's initial public offering plus (c) the additional Common Shares
described in Sections 3.2 and 3.3. No additional grants shall be made under the
Predecessor Plan after the date of the Company's initial public offering. The
limitations of this Section 3.1 and Section 3.2 shall be subject to adjustment
pursuant to Article 11.

         3.2      ANNUAL INCREASE IN SHARES. As of January 1 of each year,
commencing with the year 2000, the aggregate number of Options, SARs, Stock
Units and Restricted Shares that may be awarded under the Plan shall
automatically increase by a number equal to the lesser of (a) 10%(2) of the
total number of Common Shares then outstanding or (b) 10 million.(3)

         3.3      ADDITIONAL SHARES. If Options granted under this Plan or the
Predecessor Plan are forfeited or terminate for any other reason before being
exercised, then the corresponding Common Shares shall again become available for
Awards under this Plan. If Common Shares issued upon the exercise of Options
granted under this Plan or the Predecessor Plan are forfeited, then such Common
Shares shall again become available for Awards under this Plan. If Restricted
Shares issued under this Plan or the Predecessor Plan are forfeited, then the
corresponding Common Shares shall again become available for Awards under this
Plan. If Stock Units or SARs are forfeited or terminate for any other reason
before being exercised, then the corresponding Common Shares shall again become
available for Awards under the Plan. If Stock Units are settled, then only the
number of Common Shares (if any) actually issued in settlement of such Stock
Units shall reduce the number available under Section 3.1 and the balance shall
again become available for Awards under the Plan. If SARs are exercised, then
only the number of Common Shares (if any) actually issued in settlement of such
SARs shall reduce the number available under Section 3.1 and the balance shall
again become available for Awards under the Plan. The foregoing notwithstanding,
the aggregate number of Common Shares that may be issued under the Plan upon the
exercise of ISOs shall not be increased when Restricted Shares or other Common
Shares are forfeited.


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(1) Reflects increase approved by the Board on October 13, 1999, and the
stockholders on April 13, 2000, and two-for-one stock split applicable to
stockholders of record on November 15, 1999.

(2) Reflects increase approved by the Board on February 16, 2000, and the
stockholders on April 13, 2000.

(3) Reflects two-for-one stock split applicable to stockholders of record on
November 15, 1999.


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         3.4      DIVIDEND EQUIVALENTS. Any dividend equivalents paid or
credited under the Plan shall not be applied against the number of Restricted
Shares, Stock Units, Options or SARs available for Awards, whether or not such
dividend equivalents are converted into Stock Units.

         ARTICLE 4.            ELIGIBILITY.

         4.1      INCENTIVE STOCK OPTIONS. Only Colleagues who are common-law
employees of the Company, a Parent or a Subsidiary shall be eligible for the
grant of ISOs. In addition, a Colleague who owns more than 10% of the total
combined voting power of all classes of outstanding stock of the Company or any
of its Parents or Subsidiaries shall not be eligible for the grant of an ISO
unless the requirements set forth in section 422(c)(6) of the Code are
satisfied.

         4.2      OTHER GRANTS. Only Colleagues, Outside Directors and
Consultants shall be eligible for the grant of Restricted Shares, Stock Units,
NSOs or SARs.

         ARTICLE 5.            OPTIONS.

         5.1      STOCK OPTION AGREEMENT. Each grant of an Option under the Plan
shall be evidenced by a Stock Option Agreement between the Optionee and the
Company. Such Option shall be subject to all applicable terms of the Plan and
may be subject to any other terms that are not inconsistent with the Plan. The
Stock Option Agreement shall specify whether the Option is an ISO or an NSO. The
provisions of the various Stock Option Agreements entered into under the Plan
need not be identical. Options may be granted in consideration of a reduction in
the Optionee's other compensation. A Stock Option Agreement may provide that a
new Option will be granted automatically to the Optionee when he or she
exercises a prior Option and pays the Exercise Price in the form described in
Section 6.2.

         5.2      NUMBER OF SHARES. Each Stock Option Agreement shall specify
the number of Common Shares subject to the Option and shall provide for the
adjustment of such number in accordance with Article 11. Options granted to any
Optionee in a single fiscal year of the Company shall not cover more than two
million(4) Common Shares, except that Options granted to a new Colleague in the
fiscal year of the Company in which his or her service as a Colleague first
commences shall not cover more than four million(5) Common Shares. The
limitations set forth in the preceding sentence shall be subject to adjustment
in accordance with Article 11.

         5.3      EXERCISE PRICE. Each Stock Option Agreement shall specify the
Exercise Price; provided that the Exercise Price under an ISO shall in no event
be less than 100% of the Fair Market Value of a Common Share on the date of
grant, and the Exercise Price under an NSO shall in no event be less than the
par value of a Common Share. In the case of an NSO, a Stock Option Agreement may
specify an Exercise Price that varies in accordance with a predetermined formula
while the NSO is outstanding.


--------
(4) Reflects two-for-one stock split applicable to stockholders of record on
November 15, 1999.

(5) Reflects two-for-one stock split applicable to stockholders of record on
November 15, 1999.


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         5.4      EXERCISABILITY AND TERM. Each Stock Option Agreement shall
specify the date or event when all or any installment of the Option is to become
exercisable. The Stock Option Agreement shall also specify the term of the
Option; provided that the term of an ISO shall in no event exceed 10 years from
the date of grant. A Stock Option Agreement may provide for accelerated
exercisability in the event of the Optionee's death, disability or retirement or
other events and may provide for expiration prior to the end of its term in the
event of the termination of the Optionee's service. Options may be awarded in
combination with SARs, and such an Award may provide that the Options will not
be exercisable unless the related SARs are forfeited.

         5.5      EFFECT OF CHANGE IN CONTROL. The Committee may determine, at
the time of granting an Option or thereafter, that such Option shall become
exercisable as to all or part of the Common Shares subject to such Option in the
event that the Company is subject to a Change in Control or in the event that
the Optionee is subject to an Involuntary Termination within 12 months after a
Change in Control, subject to the following limitations:

                           (a) In the case of an ISO, the acceleration of
         exercisability shall not occur without the Optionee's written consent.

                           (b) If the Company and the other party to the
         transaction constituting a Change in Control agree that such
         transaction is to be treated as a "pooling of interests" for financial
         reporting purposes, and if such transaction in fact is so treated, then
         the acceleration of exercisability shall not occur to the extent that
         the Company's independent accountants and such other party's
         independent accountants separately determine in good faith that such
         acceleration would preclude the use of "pooling of interests"
         accounting.

         5.6      MODIFICATION OR ASSUMPTION OF OPTIONS. Within the limitations
of the Plan, the Committee may modify, extend or assume outstanding options or
may accept the cancellation of outstanding options (whether granted by the
Company or by another issuer) in return for the grant of new options for the
same or a different number of shares and at the same or a different exercise
price. The foregoing notwithstanding, no modification of an Option shall,
without the consent of the Optionee, alter or impair his or her rights or
obligations under such Option.

         5.7      BUYOUT PROVISIONS. The Committee may at any time (a) offer to
buy out for a payment in cash or cash equivalents an Option previously granted
or (b) authorize an Optionee to elect to cash out an Option previously granted,
in either case at such time and based upon such terms and conditions as the
Committee shall establish.

         ARTICLE 6.            PAYMENT FOR OPTION SHARES.

         6.1      GENERAL RULE. The entire Exercise Price of Common Shares
issued upon exercise of Options shall be payable in cash or cash equivalents at
the time when such Common Shares are purchased, except as follows:


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                           (a) In the case of an ISO granted under the Plan,
         payment shall be made only pursuant to the express provisions of the
         applicable Stock Option Agreement. The Stock Option Agreement may
         specify that payment may be made in any form(s) described in this
         Article 6.

                           (b) In the case of an NSO, the Committee may at any
         time accept payment in any form(s) described in this Article 6.

         6.2      SURRENDER OF STOCK. To the extent that this Section 6.2 is
applicable, all or any part of the Exercise Price may be paid by surrendering,
or attesting to the ownership of, Common Shares that are already owned by the
Optionee. Such Common Shares shall be valued at their Fair Market Value on the
date when the new Common Shares are purchased under the Plan. The Optionee shall
not surrender, or attest to the ownership of, Common Shares in payment of the
Exercise Price if such action would cause the Company to recognize compensation
expense (or additional compensation expense) with respect to the Option for
financial reporting purposes.

         6.3      EXERCISE/SALE. To the extent that this Section 6.3 is
applicable, all or any part of the Exercise Price and any withholding taxes may
be paid by delivering (on a form prescribed by the Company) an irrevocable
direction to a securities broker approved by the Company to sell all or part of
the Common Shares being purchased under the Plan and to deliver all or part of
the sales proceeds to the Company.

         6.4      EXERCISE/PLEDGE. To the extent that this Section 6.4 is
applicable, all or any part of the Exercise Price and any withholding taxes may
be paid by delivering (on a form prescribed by the Company) an irrevocable
direction to pledge all or part of the Common Shares being purchased under the
Plan to a securities broker or lender approved by the Company, as security for a
loan, and to deliver all or part of the loan proceeds to the Company.

         6.5      PROMISSORY NOTE. To the extent that this Section 6.5 is
applicable, all or any part of the Exercise Price and any withholding taxes may
be paid by delivering (on a form prescribed by the Company) a full-recourse
promissory note. However, the par value of the Common Shares being purchased
under the Plan, if newly issued, shall be paid in cash or cash equivalents.

         6.6      OTHER FORMS OF PAYMENT. To the extent that this Section 6.6 is
applicable, all or any part of the Exercise Price and any withholding taxes may
be paid in any other form that is consistent with applicable laws, regulations
and rules.

         ARTICLE 7.            AUTOMATIC OPTION GRANTS TO OUTSIDE DIRECTORS.

         7.1      QUARTERLY GRANTS. Upon the close of each calendar quarter,
commencing on December 31, 1999, each Outside Director shall receive an NSO
covering 5,000(6) Common Shares. NSOs granted under this Section 7.1 shall be
exercisable immediately for fully vested shares. An Outside Director who
previously was a Colleague shall be eligible to receive grants under this
Section 7.1.


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(6) This number reflects the two-for-one stock split applicable to stockholders
of record on November 15, 1999. Thereafter, this number shall not be adjusted
automatically under Article 11.


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         7.2      EXERCISE PRICE. The Exercise Price under all NSOs granted to
an Outside Director under this Article 7 shall be equal to 100% of the Fair
Market Value of a Common Share on the date of grant, payable in one of the forms
described in Sections 6.1, 6.2, 6.3 and 6.4.

         7.3      TERM. All NSOs granted to an Outside Director under this
Article 7 shall terminate on the earlier of (a) the 10th anniversary of the date
of grant or (b) the date 12 months after the termination of such Outside
Director's service for any reason.

         7.4      AFFILIATES OF OUTSIDE DIRECTORS. The Committee may provide
that the NSOs that otherwise would be granted to an Outside Director under this
Article 7 shall instead be granted to an affiliate of such Outside Director.
Such affiliate shall then be deemed to be an Outside Director for purposes of
the Plan, provided that the service-related termination provisions pertaining to
the NSOs shall be applied with regard to the service of the Outside Director.

         ARTICLE 8.            STOCK APPRECIATION RIGHTS.

         8.1      SAR AGREEMENT. Each grant of an SAR under the Plan shall be
evidenced by an SAR Agreement between the Optionee and the Company. Such SAR
shall be subject to all applicable terms of the Plan and may be subject to any
other terms that are not inconsistent with the Plan. The provisions of the
various SAR Agreements entered into under the Plan need not be identical. SARs
may be granted in consideration of a reduction in the Optionee's other
compensation.

         8.2      NUMBER OF SHARES. Each SAR Agreement shall specify the number
of Common Shares to which the SAR pertains and shall provide for the adjustment
of such number in accordance with Article 11. SARs granted to any Optionee in a
single calendar year shall in no event pertain to more than two million(7)
Common Shares, except that SARs granted to a new Colleague in the fiscal year of
the Company in which his or her service as a Colleague first commences shall not
pertain to more than four million(8) Common Shares. The limitations set forth in
the preceding sentence shall be subject to adjustment in accordance with Article
11.

         8.3      EXERCISE PRICE. Each SAR Agreement shall specify the Exercise
Price; provided that the Exercise Price shall in no event be less than 100% of
the Fair Market Value of a Common Share on the date of grant. An SAR Agreement
may specify an Exercise Price that varies in accordance with a predetermined
formula while the SAR is outstanding.

         8.4      EXERCISABILITY AND TERM. Each SAR Agreement shall specify the
date when all or any installment of the SAR is to become exercisable. The SAR
Agreement shall also specify the term of the SAR. An SAR Agreement may provide
for accelerated exercisability in the event of the Optionee's death, disability
or retirement or other events and may provide for expiration prior to the end of
its term in the event of the termination of the Optionee's service. SARs may be
awarded in combination with Options, and such an Award may provide that the SARs
will not be exercisable unless the related Options are forfeited. An SAR may be
included in an ISO only


--------
(7) Reflects two-for-one stock split applicable to stockholders of record on
November 15, 1999.

(8) Reflects two-for-one stock split applicable to stockholders of record on
November 15, 1999.


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at the time of grant but may be included in an NSO at the time of grant or
thereafter. An SAR granted under the Plan may provide that it will be
exercisable only in the event of a Change in Control.

         8.5      EFFECT OF CHANGE IN CONTROL. The Committee may determine, at
the time of granting an SAR or thereafter, that such SAR shall become fully
exercisable as to all Common Shares subject to such SAR in the event that the
Company is subject to a Change in Control or in the event that the Optionee is
subject to an Involuntary Termination within 12 months after a Change in
Control, subject to the following sentence. If the Company and the other party
to the transaction constituting a Change in Control agree that such transaction
is to be treated as a "pooling of interests" for financial reporting purposes,
and if such transaction in fact is so treated, then the acceleration of
exercisability shall not occur to the extent that the Company's independent
accountants and such other party's independent accountants separately determine
in good faith that such acceleration would preclude the use of "pooling of
interests" accounting.

         8.6      EXERCISE OF SARS. Upon exercise of an SAR, the Optionee (or
any person having the right to exercise the SAR after his or her death) shall
receive from the Company (a) Common Shares, (b) cash or (c) a combination of
Common Shares and cash, as the Committee shall determine. The amount of cash
and/or the Fair Market Value of Common Shares received upon exercise of SARs
shall, in the aggregate, be equal to the amount by which the Fair Market Value
(on the date of surrender) of the Common Shares subject to the SARs exceeds the
Exercise Price. If, on the date when an SAR expires, the Exercise Price under
such SAR is less than the Fair Market Value on such date but any portion of such
SAR has not been exercised or surrendered, then such SAR shall automatically be
deemed to be exercised as of such date with respect to such portion.

         8.7      MODIFICATION OR ASSUMPTION OF SARS. Within the limitations of
the Plan, the Committee may modify, extend or assume outstanding SARs or may
accept the cancellation of outstanding SARs (whether granted by the Company or
by another issuer) in return for the grant of new SARs for the same or a
different number of shares and at the same or a different exercise price. The
foregoing notwithstanding, no modification of an SAR shall, without the consent
of the Optionee, alter or impair his or her rights or obligations under such
SAR.

         ARTICLE 9.  RESTRICTED SHARES.

         9.1      RESTRICTED STOCK AGREEMENT. Each grant of Restricted Shares
under the Plan shall be evidenced by a Restricted Stock Agreement between the
recipient and the Company. Such Restricted Shares shall be subject to all
applicable terms of the Plan and may be subject to any other terms that are not
inconsistent with the Plan. The provisions of the various Restricted Stock
Agreements entered into under the Plan need not be identical.

         9.2      PAYMENT FOR AWARDS. Subject to the following sentence,
Restricted Shares may be sold or awarded under the Plan for such consideration
as the Committee may determine, including (without limitation) cash, cash
equivalents, full-recourse promissory notes, past services and future services.
To the extent that an Award consists of newly issued Restricted Shares, the
consideration shall consist exclusively of cash, cash equivalents or past
services


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rendered to the Company (or a Parent or Subsidiary) or, for the amount in excess
of the par value of such newly issued Restricted Shares, full-recourse
promissory notes, as the Committee may determine.

         9.3      VESTING CONDITIONS. Each Award of Restricted Shares may or may
not be subject to vesting. Vesting shall occur, in full or in installments, upon
satisfaction of the conditions specified in the Restricted Stock Agreement. A
Restricted Stock Agreement may provide for accelerated vesting in the event of
the Participant's death, disability or retirement or other events. The Committee
may determine, at the time of granting Restricted Shares or thereafter, that all
or part of such Restricted Shares shall become vested in the event that the
Company is subject to a Change in Control or in the event that the Participant
is subject to an Involuntary Termination within 12 months after a Change in
Control, except as provided in the next following sentence. If the Company and
the other party to the transaction constituting a Change in Control agree that
such transaction is to be treated as a "pooling of interests" for financial
reporting purposes, and if such transaction in fact is so treated, then the
acceleration of vesting shall not occur to the extent that the Company's
independent accountants and such other party's independent accountants
separately determine in good faith that such acceleration would preclude the use
of "pooling of interests" accounting.

         9.4      VOTING AND DIVIDEND RIGHTS. The holders of Restricted Shares
awarded under the Plan shall have the same voting, dividend and other rights as
the Company's other stockholders. A Restricted Stock Agreement, however, may
require that the holders of Restricted Shares invest any cash dividends received
in additional Restricted Shares. Such additional Restricted Shares shall be
subject to the same conditions and restrictions as the Award with respect to
which the dividends were paid.

         ARTICLE 10.  STOCK UNITS.

         10.1     STOCK UNIT AGREEMENT. Each grant of Stock Units under the Plan
shall be evidenced by a Stock Unit Agreement between the recipient and the
Company. Such Stock Units shall be subject to all applicable terms of the Plan
and may be subject to any other terms that are not inconsistent with the Plan.
The provisions of the various Stock Unit Agreements entered into under the Plan
need not be identical. Stock Units may be granted in consideration of a
reduction in the recipient's other compensation.

         10.2     PAYMENT FOR AWARDS. To the extent that an Award is granted in
the form of Stock Units, no cash consideration shall be required of the Award
recipients.

         10.3     VESTING CONDITIONS. Each Award of Stock Units may or may not
be subject to vesting. Vesting shall occur, in full or in installments, upon
satisfaction of the conditions specified in the Stock Unit Agreement. A Stock
Unit Agreement may provide for accelerated vesting in the event of the
Participant's death, disability or retirement or other events. The Committee may
determine, at the time of granting Stock Units or thereafter, that all or part
of such Stock Units shall become vested in the event that the Company is subject
to a Change in Control or in the event that the Participant is subject to an
Involuntary Termination within 12 months after a Change in Control, except as
provided in the next following sentence. If the


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<PAGE>   13

Company and the other party to the transaction constituting a Change in Control
agree that such transaction is to be treated as a "pooling of interests" for
financial reporting purposes, and if such transaction in fact is so treated,
then the acceleration of vesting shall not occur to the extent that the
Company's independent accountants and such other party's independent accountants
separately determine in good faith that such acceleration would preclude the use
of "pooling of interests" accounting.

         10.4     VOTING AND DIVIDEND RIGHTS. The holders of Stock Units shall
have no voting rights. Prior to settlement or forfeiture, any Stock Unit awarded
under the Plan may, at the Committee's discretion, carry with it a right to
dividend equivalents. Such right entitles the holder to be credited with an
amount equal to all cash dividends paid on one Common Share while the Stock Unit
is outstanding. Dividend equivalents may be converted into additional Stock
Units. Settlement of dividend equivalents may be made in the form of cash, in
the form of Common Shares, or in a combination of both. Prior to distribution,
any dividend equivalents which are not paid shall be subject to the same
conditions and restrictions as the Stock Units to which they attach.

         10.5     FORM AND TIME OF SETTLEMENT OF STOCK UNITS. Settlement of
vested Stock Units may be made in the form of (a) cash, (b) Common Shares or (c)
any combination of both, as determined by the Committee. The actual number of
Stock Units eligible for settlement may be larger or smaller than the number
included in the original Award, based on predetermined performance factors.
Methods of converting Stock Units into cash may include (without limitation) a
method based on the average Fair Market Value of Common Shares over a series of
trading days. Vested Stock Units may be settled in a lump sum or in
installments. The distribution may occur or commence when all vesting conditions
applicable to the Stock Units have been satisfied or have lapsed, or it may be
deferred to any later date. The amount of a deferred distribution may be
increased by an interest factor or by dividend equivalents. Until an Award of
Stock Units is settled, the number of such Stock Units shall be subject to
adjustment pursuant to Article 11.

         10.6     DEATH OF RECIPIENT. Any Stock Units Award that becomes payable
after the recipient's death shall be distributed to the recipient's beneficiary
or beneficiaries. Each recipient of a Stock Units Award under the Plan shall
designate one or more beneficiaries for this purpose by filing the prescribed
form with the Company. A beneficiary designation may be changed by filing the
prescribed form with the Company at any time before the Award recipient's death.
If no beneficiary was designated or if no designated beneficiary survives the
Award recipient, then any Stock Units Award that becomes payable after the
recipient's death shall be distributed to the recipient's estate.

         10.7     CREDITORS' RIGHTS. A holder of Stock Units shall have no
rights other than those of a general creditor of the Company. Stock Units
represent an unfunded and unsecured obligation of the Company, subject to the
terms and conditions of the applicable Stock Unit Agreement.


                                      S-13
<PAGE>   14

         ARTICLE 11.  PROTECTION AGAINST DILUTION.

         11.1     ADJUSTMENTS. In the event of a subdivision of the outstanding
Common Shares, a declaration of a dividend payable in Common Shares or a
combination or consolidation of the outstanding Common Shares (by
reclassification or otherwise) into a lesser number of Common Shares,
corresponding adjustments shall automatically be made in each of the following:

                           (a) The number of Options, SARs, Restricted Shares
         and Stock Units available for future Awards under Article 3;

                           (b) The limitations set forth in Sections 5.2 and
         8.2;

                           (c) The number of Common Shares covered by each
         outstanding Option and SAR;

                           (d) The Exercise Price under each outstanding Option
         and SAR; or

                           (e) The number of Stock Units included in any prior
         Award which has not yet been settled.

In the event of a declaration of an extraordinary dividend payable in a form
other than Common Shares in an amount that has a material effect on the price of
Common Shares, a recapitalization, a spin-off or a similar occurrence, the
Committee shall make such adjustments as it, in its sole discretion, deems
appropriate in one or more of the foregoing. Except as provided in this Article
11, a Participant shall have no rights by reason of any issuance by the Company
of stock of any class or securities convertible into stock of any class, any
subdivision or consolidation of shares of stock of any class, the payment of any
stock dividend or any other increase or decrease in the number of shares of
stock of any class.

         11.2     DISSOLUTION OR LIQUIDATION. To the extent not previously
exercised or settled, Options, SARs and Stock Units shall terminate immediately
prior to the dissolution or liquidation of the Company.

         11.3     REORGANIZATIONS. In the event that the Company is a party to a
merger or other reorganization, outstanding Awards shall be subject to the
agreement of merger or reorganization. Such agreement shall provide for (a) the
continuation of the outstanding Awards by the Company, if the Company is a
surviving corporation, (b) the assumption of the outstanding Awards by the
surviving corporation or its parent or subsidiary, (c) the substitution by the
surviving corporation or its parent or subsidiary of its own awards for the
outstanding Awards, (d) full exercisability or vesting and accelerated
expiration of the outstanding Awards or (e) settlement of the full value of the
outstanding Awards in cash or cash equivalents followed by cancellation of such
Awards.


                                      S-14
<PAGE>   15

         ARTICLE 12.           DEFERRAL OF AWARDS.

                  The Committee (in its sole discretion) may permit or require a
Participant to:

                           (a) Have cash that otherwise would be paid to such
         Participant as a result of the exercise of an SAR or the settlement of
         Stock Units credited to a deferred compensation account established for
         such Participant by the Committee as an entry on the Company's books;

                           (b) Have Common Shares that otherwise would be
         delivered to such Participant as a result of the exercise of an Option
         or SAR converted into an equal number of Stock Units; or

                           (c) Have Common Shares that otherwise would be
         delivered to such Participant as a result of the exercise of an Option
         or SAR or the settlement of Stock Units converted into amounts credited
         to a deferred compensation account established for such Participant by
         the Committee as an entry on the Company's books. Such amounts shall be
         determined by reference to the Fair Market Value of such Common Shares
         as of the date when they otherwise would have been delivered to such
         Participant.

A deferred compensation account established under this Article 12 may be
credited with interest or other forms of investment return, as determined by the
Committee. A Participant for whom such an account is established shall have no
rights other than those of a general creditor of the Company. Such an account
shall represent an unfunded and unsecured obligation of the Company and shall be
subject to the terms and conditions of the applicable agreement between such
Participant and the Company. If the deferral or conversion of Awards is
permitted or required, the Committee (in its sole discretion) may establish
rules, procedures and forms pertaining to such Awards, including (without
limitation) the settlement of deferred compensation accounts established under
this Article 12.

         ARTICLE 13.  AWARDS UNDER OTHER PLANS.

                  The Company may grant awards under other plans or programs.
Such awards may be settled in the form of Common Shares issued under this Plan.
Such Common Shares shall be treated for all purposes under the Plan like Common
Shares issued in settlement of Stock Units and shall, when issued, reduce the
number of Common Shares available under Article 3.

         ARTICLE 14.  PAYMENT OF DIRECTOR'S FEES IN SECURITIES.

         14.1     EFFECTIVE DATE. No provision of this Article 14 shall be
effective unless and until the Board has determined to implement such provision.

         14.2     ELECTIONS TO RECEIVE NSOS, RESTRICTED SHARES OR STOCK UNITS.
An Outside Director may elect to receive any annual retainer payments and/or
meeting fees from the Company in the form of cash, NSOs, Restricted Shares or
Stock Units, or a combination thereof,


                                      S-15
<PAGE>   16

as determined by the Board. Such NSOs, Restricted Shares and Stock Units shall
be issued under the Plan. An election under this Article 14 shall be filed with
the Company on the prescribed form.

         14.3     NUMBER AND TERMS OF NSOS, RESTRICTED SHARES OR STOCK UNITS.
The number of NSOs, Restricted Shares or Stock Units to be granted to Outside
Directors in lieu of any annual retainers and meeting fees that would otherwise
be paid in cash shall be calculated in a manner determined by the Board. The
terms of such NSOs, Restricted Shares or Stock Units shall also be determined by
the Board.

         ARTICLE 15.           LIMITATION ON RIGHTS.

         15.1     RETENTION RIGHTS. Neither the Plan nor any Award granted under
the Plan shall be deemed to give any individual a right to remain a Colleague,
Outside Director or Consultant. The Company and its Parents, Subsidiaries and
Affiliates reserve the right to terminate the service of any Colleague, Outside
Director or Consultant at any time, with or without cause, subject to applicable
laws, the Company's certificate of incorporation and by-laws and a written
employment agreement (if any).

         15.2     STOCKHOLDERS' RIGHTS. A Participant shall have no dividend
rights, voting rights or other rights as a stockholder with respect to any
Common Shares covered by his or her Award prior to the time when a stock
certificate for such Common Shares is issued or, if applicable, the time when he
or she becomes entitled to receive such Common Shares by filing any required
notice of exercise and paying any required Exercise Price. No adjustment shall
be made for cash dividends or other rights for which the record date is prior to
such time, except as expressly provided in the Plan.

         15.3     REGULATORY REQUIREMENTS. Any other provision of the Plan
notwithstanding, the obligation of the Company to issue Common Shares under the
Plan shall be subject to all applicable laws, rules and regulations and such
approval by any regulatory body as may be required. The Company reserves the
right to restrict, in whole or in part, the delivery of Common Shares pursuant
to any Award prior to the satisfaction of all legal requirements relating to the
issuance of such Common Shares, to their registration, qualification or listing
or to an exemption from registration, qualification or listing.

         ARTICLE 16.           WITHHOLDING TAXES.

         16.1     GENERAL. To the extent required by applicable federal, state,
local or foreign law, a Participant or his or her successor shall make
arrangements satisfactory to the Company for the satisfaction of any withholding
tax obligations that arise in connection with the Plan. The Company shall not be
required to issue any Common Shares or make any cash payment under the Plan
until such obligations are satisfied.

         16.2     SHARE WITHHOLDING. The Committee may permit a Participant to
satisfy all or part of his or her withholding or income tax obligations by
having the Company withhold all or a portion of any Common Shares that otherwise
would be issued to him or her or by surrendering


                                      S-16
<PAGE>   17

all or a portion of any Common Shares that he or she previously acquired. Such
Common Shares shall be valued at their Fair Market Value on the date when they
are withheld or surrendered.

         ARTICLE 17.           FUTURE OF THE PLAN.

         17.1     TERM OF THE PLAN. The Plan, as set forth herein, shall become
effective as of February 16, 2000. The Plan shall remain in effect until it is
terminated under Section 17.2, except that no ISOs shall be granted on or after
the 10th anniversary of the date when the Board adopted the most recent increase
in the number of Common Shares available under Article 3 that was approved by
the Company's stockholders.

         17.2     AMENDMENT OR TERMINATION. The Board may, at any time and for
any reason, amend or terminate the Plan. An amendment of the Plan shall be
subject to the approval of the Company's stockholders only to the extent
required by applicable laws, regulations or rules. No Awards shall be granted
under the Plan after the termination thereof. The termination of the Plan, or
any amendment thereof, shall not affect any Award previously granted under the
Plan.

         ARTICLE 18.           LIMITATION ON PAYMENTS.

         18.1     SCOPE OF LIMITATION.  This Article 18 shall apply to an Award
only if:

                           (a) The independent auditors most recently selected
         by the Board (the "Auditors") determine that the after-tax value of
         such Award to the Participant, taking into account the effect of all
         federal, state and local income taxes, employment taxes and excise
         taxes applicable to the Participant (including the excise tax under
         section 4999 of the Code), will be greater after the application of
         this Article 18 than it was before the application of this Article 18;
         or

                           (b) The Committee, at the time of making an Award
         under the Plan or at any time thereafter, specifies in writing that
         such Award shall be subject to this Article 18 (regardless of the
         after-tax value of such Award to the Participant).

If this Article 18 applies to an Award, it shall supersede any contrary
provision of the Plan or of any Award granted under the Plan.

         18.2     BASIC RULE. In the event that the Auditors determine that any
payment or transfer by the Company under the Plan to or for the benefit of a
Participant (a "Payment") would be nondeductible by the Company for federal
income tax purposes because of the provisions concerning "excess parachute
payments" in section 280G of the Code, then the aggregate present value of all
Payments shall be reduced (but not below zero) to the Reduced Amount. For
purposes of this Article 18, the "Reduced Amount" shall be the amount, expressed
as a present value, which maximizes the aggregate present value of the Payments
without causing any Payment to be nondeductible by the Company because of
section 280G of the Code.


                                      S-17
<PAGE>   18

         18.3     REDUCTION OF PAYMENTS. If the Auditors determine that any
Payment would be nondeductible by the Company because of section 280G of the
Code, then the Company shall promptly give the Participant notice to that effect
and a copy of the detailed calculation thereof and of the Reduced Amount, and
the Participant may then elect, in his or her sole discretion, which and how
much of the Payments shall be eliminated or reduced (as long as after such
election the aggregate present value of the Payments equals the Reduced Amount)
and shall advise the Company in writing of his or her election within 10 days of
receipt of notice. If no such election is made by the Participant within such
10-day period, then the Company may elect which and how much of the Payments
shall be eliminated or reduced (as long as after such election the aggregate
present value of the Payments equals the Reduced Amount) and shall notify the
Participant promptly of such election. For purposes of this Article 18, present
value shall be determined in accordance with section 280G(d)(4) of the Code. All
determinations made by the Auditors under this Article 18 shall be binding upon
the Company and the Participant and shall be made within 60 days of the date
when a Payment becomes payable or transferable. As promptly as practicable
following such determination and the elections hereunder, the Company shall pay
or transfer to or for the benefit of the Participant such amounts as are then
due to him or her under the Plan and shall promptly pay or transfer to or for
the benefit of the Participant in the future such amounts as become due to him
or her under the Plan.

         18.4     OVERPAYMENTS AND UNDERPAYMENTS. As a result of uncertainty in
the application of section 280G of the Code at the time of an initial
determination by the Auditors hereunder, it is possible that Payments will have
been made by the Company which should not have been made (an "Overpayment") or
that additional Payments which will not have been made by the Company could have
been made (an "Underpayment"), consistent in each case with the calculation of
the Reduced Amount hereunder. In the event that the Auditors, based upon the
assertion of a deficiency by the Internal Revenue Service against the Company or
the Participant which the Auditors believe has a high probability of success,
determine that an Overpayment has been made, such Overpayment shall be treated
for all purposes as a loan to the Participant which he or she shall repay to the
Company, together with interest at the applicable federal rate provided in
section 7872(f)(2) of the Code; provided, however, that no amount shall be
payable by the Participant to the Company if and to the extent that such payment
would not reduce the amount which is subject to taxation under section 4999 of
the Code. In the event that the Auditors determine that an Underpayment has
occurred, such Underpayment shall promptly be paid or transferred by the Company
to or for the benefit of the Participant, together with interest at the
applicable federal rate provided in section 7872(f)(2) of the Code.

         18.5     RELATED CORPORATIONS. For purposes of this Article 18, the
term "Company" shall include affiliated corporations to the extent determined by
the Auditors in accordance with section 280G(d)(5) of the Code.

         ARTICLE 19.           DEFINITIONS.

         19.1     "AFFILIATE" means any entity other than a Subsidiary, if the
Company and/or one or more Subsidiaries own not less than 50% of such entity.


                                      S-18
<PAGE>   19

         19.2     "AWARD" means any award of an Option, an SAR, a Restricted
Share or a Stock Unit under the Plan.

         19.3     "BOARD" means the Company's Board of Directors, as
constituted from time to time.

         19.4     "CAUSE" means:

                           (a) The unauthorized use or disclosure of the
         confidential information or trade secrets of the Company, which use or
         disclosure causes material harm to the Company;

                           (b) Conviction of, or a plea of "guilty" or "no
         contest" to, a felony under the laws of the United States or any state
         thereof;

                           (c) Gross negligence or willful misconduct, after the
         Board has given the Participant written notice and a reasonable
         opportunity to cure such negligence or misconduct; or

                           (d) Continued failure to perform assigned duties,
         after the Board has given the Participant written notice and a
         reasonable opportunity to cure such failure.

The foregoing, however, shall not be deemed an exclusive list of all acts or
omissions that the Company (or a Parent, Subsidiary or Affiliate) may consider
as grounds for the discharge of a Participant without Cause.

         19.5     "CHANGE IN CONTROL" shall mean:

                           (a) The consummation of a merger or consolidation of
         the Company with or into another entity or any other corporate
         reorganization, if persons who were not stockholders of the Company
         immediately prior to such merger, consolidation or other reorganization
         own immediately after such merger, consolidation or other
         reorganization 50% or more of the voting power of the outstanding
         securities of each of (i) the continuing or surviving entity and (ii)
         any direct or indirect parent corporation of such continuing or
         surviving entity;

                           (b) The sale, transfer or other disposition of all or
         substantially all of the Company's assets;

                           (c) A change in the composition of the Board, as a
         result of which fewer than 50% of the incumbent directors are directors
         who either (i) had been directors of the Company on the date 24 months
         prior to the date of the event that may constitute a Change in Control
         (the "original directors") or (ii) were elected, or nominated for
         election, to the Board with the affirmative votes of at least a
         majority of the aggregate of the original directors who were still in
         office at

                                      S-19
<PAGE>   20

         the time of the election or nomination and the directors whose election
         or nomination was previously so approved; or

                           (d) Any transaction as a result of which any person
         is the "beneficial owner" (as defined in Rule 13d-3 under the Exchange
         Act), directly or indirectly, of securities of the Company representing
         at least 30% of the total voting power represented by the Company's
         then outstanding voting securities. For purposes of this Paragraph (d),
         the term "person" shall have the same meaning as when used in sections
         13(d) and 14(d) of the Exchange Act but shall exclude (i) a trustee or
         other fiduciary holding securities under an employee benefit plan of
         the Company or of a Parent or Subsidiary and (ii) a corporation owned
         directly or indirectly by the stockholders of the Company in
         substantially the same proportions as their ownership of the common
         stock of the Company.

A transaction shall not constitute a Change in Control if its sole purpose is to
change the state of the Company's incorporation or to create a holding company
that will be owned in substantially the same proportions by the persons who held
the Company's securities immediately before such transaction.

         19.6     "CODE" means the Internal Revenue Code of 1986, as amended.

         19.7     "COLLEAGUE" means a common-law employee of the Company, a
Parent, a Subsidiary or an Affiliate.

         19.8     "COMMITTEE" means a committee of the Board, as described in
Article 2.

         19.9     "COMMON SHARE" means one share of the common stock of the
Company.

         19.10    "COMPANY" means Scient Corporation, a Delaware corporation.

         19.11    "CONSULTANT" means a consultant or adviser who provides bona
fide services to the Company, a Parent, a Subsidiary or an Affiliate as an
independent contractor. Service as a Consultant shall be considered employment
for all purposes of the Plan, except as provided in Section 4.1.

         19.12    "EXCHANGE ACT" means the Securities Exchange Act of 1934, as
amended.

         19.13    "EXERCISE PRICE," in the case of an Option, means the amount
for which one Common Share may be purchased upon exercise of such Option, as
specified in the applicable Stock Option Agreement. "Exercise Price," in the
case of an SAR, means an amount, as specified in the applicable SAR Agreement,
which is subtracted from the Fair Market Value of one Common Share in
determining the amount payable upon exercise of such SAR.

         19.14    "FAIR MARKET VALUE" means the market price of Common Shares,
determined by the Committee in good faith on such basis as it deems appropriate.
Whenever possible, the determination of Fair Market Value by the Committee shall
be based on the prices reported in The Wall Street Journal. Such determination
shall be conclusive and binding on all persons.


                                      S-20
<PAGE>   21

         19.15    "INVOLUNTARY TERMINATION" means the termination of the
Participant's service by reason of:

                           (a) The involuntary discharge of the Participant by
         the Company (or the Parent, Subsidiary or Affiliate employing him or
         her) for reasons other than Cause; or

                           (b) The voluntary resignation of the Participant
         following (i) a change in his or her position with the Company (or the
         Parent, Subsidiary or Affiliate employing him or her) that materially
         reduces his or her stature, authority or responsibilities, (ii) a
         reduction in his or her compensation, including base salary, fringe
         benefits and participation in bonus or incentive programs based on
         corporate performance, or (iii) a relocation of his or her principal
         workplace by more than 30 miles.

         19.16    "ISO" means an incentive stock option described in section
422(b) of the Code.

         19.17    "NSO" means a stock option not described in sections 422 or
423 of the Code.

         19.18    "OPTION" means an ISO or NSO granted under the Plan and
entitling the holder to purchase Common Shares.

         19.19    "OPTIONEE" means an individual or estate who holds an Option
or SAR.

         19.20    "OUTSIDE DIRECTOR" shall mean a member of the Board who is not
a Colleague. Service as an Outside Director shall be considered employment for
all purposes of the Plan, except as provided in Section 4.1.

         19.21    "PARENT" means any corporation (other than the Company) in an
unbroken chain of corporations ending with the Company, if each of the
corporations other than the Company owns stock possessing 50% or more of the
total combined voting power of all classes of stock in one of the other
corporations in such chain. A corporation that attains the status of a Parent on
a date after the adoption of the Plan shall be considered a Parent commencing as
of such date.

         19.22    "PARTICIPANT" means an individual or estate who holds an
Award.

         19.23    "PLAN" means this Scient Corporation 1999 Equity Incentive
Plan, as amended from time to time.

         19.24    "PREDECESSOR PLAN" means the Scient Corporation 1997 Stock
Plan.

         19.25    "RESTRICTED SHARE" means a Common Share awarded under the
Plan.

         19.26    "RESTRICTED STOCK AGREEMENT" means the agreement between the
Company and the recipient of a Restricted Share which contains the terms,
conditions and restrictions pertaining to such Restricted Share.


                                      S-21
<PAGE>   22

         19.27    "SAR" means a stock appreciation right granted under the Plan.

         19.28    "SAR AGREEMENT" means the agreement between the Company and an
Optionee which contains the terms, conditions and restrictions pertaining to his
or her SAR.

         19.29    "STOCK OPTION AGREEMENT" means the agreement between the
Company and an Optionee that contains the terms, conditions and restrictions
pertaining to his or her Option.

         19.30    "STOCK UNIT" means a bookkeeping entry representing the
equivalent of one Common Share, as awarded under the Plan.

         19.31    "STOCK UNIT AGREEMENT" means the agreement between the Company
and the recipient of a Stock Unit which contains the terms, conditions and
restrictions pertaining to such Stock Unit.

         19.32    "SUBSIDIARY" means any corporation (other than the Company) in
an unbroken chain of corporations beginning with the Company, if each of the
corporations other than the last corporation in the unbroken chain owns stock
possessing 50% or more of the total combined voting power of all classes of
stock in one of the other corporations in such chain. A corporation that attains
the status of a Subsidiary on a date after the adoption of the Plan shall be
considered a Subsidiary commencing as of such date.

         ARTICLE 20.           EXECUTION.

                  To record the amendment and restatement of the Plan by the
Board effective February 16, 2000, the Company has caused its duly authorized
officer to execute this document in the name of the Company.

                                       SCIENT CORPORATION

                                       By:
                                          -------------------------------------


                                       Title:
                                             ----------------------------------


                                      S-22