**Exhibit      10.75**

|                                                                                                          |   |  ***Professional                Services******Solutions******Placements*** |
|----------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------------|
| ***1235                Creekford Circle Suite 2100 Sugar Land, TX 77478 (713)                465-1507*** |   | ***a                Division of Temporary Professionals,                Inc.*** |

**MASTER      SERVICE AGREEMENT**

**TERMS      AND CONDITIONS**

**TEKOIL      & GAS CORPORATION**

|  | (a) | CAG/TPI                shall invoice CLIENT on a bi-weekly basis. Terms shall be net                15 days. All objections by CLIENT to an invoice must be made in                writing to CAG/TPI within fourteen days after the date of the invoice.                If                no objections are received by CAG/TPI within such fourteen-day period,                the                invoice shall be deemed accepted by                CLIENT. |
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|                                                                                                              |   |  ***Professional                  Services******Solutions******Placements***   |
|--------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------|
| ***1235                  Creekford Circle Suite 2100 Sugar Land, TX 77478 (713)                  465-1507*** |   | ***a                  Division of Temporary Professionals,                  Inc.*** |

|  | (b) | If                payment has not been received as set forth herein, CAG/TPI reserves                the                right, in addition to any other rights it may have, to (i) suspend                the                services until such payment is made in full, (ii) charge interest                on the                amount past due at the lesser of 1.5% per month or the maximum allowed                by                law and (iii) invoice CLIENT for all costs of collection including                reasonable attorney’s fees. |
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|  | (a) | Worker's                compensation insurance covering all CAG/TPI                employees; |
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|   | (b) | Employer's                liability insurance; |
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|   | (c) | Comprehensive                general liability insurance for combined bodily injury and property                damage; and |
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|   | (d) | Professional                liability insurance. |
|--------|-----|--------------------------------------------------|

| 7. | Independent                Contractor Relationship.                The parties understand and agree that the personnel assigned by CAG/TPI                to                CLIENT under this Agreement are CAG/TPI’ employees or agents. Under no                circumstances are such personnel to be considered CLIENT employees                or                agents for any purpose whatsoever, including but not limited to,                medical,                health or accident insurance or plans; retirement or pension plans                or                benefits; incentive, bonus or similar plans; sick, disability or                vacation                pay or allowances; and the use of credit cards. CAG/TPI shall perform                its                obligations under this Agreement as an independent contractor and                not as                an agent or joint venture partner of                CLIENT. |
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| 8. | Mutual                Indemnification.                CAG/TPI agrees to indemnify and hold harmless CLIENT for any injuries                to                persons or property caused by the negligent, intentional or willful                acts                of CAG/TPI’ employees in connection with the performance of services under                this Agreement. CLIENT agrees to indemnify and hold harmless CAG/TPI                for                any injuries to persons or property caused by the negligent, intentional                or willful acts of CLIENT’s employees in connection with the performance                of services under this Agreement. |
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| 9. | Warranty.                CAG/TPI warrants that the services will be performed diligently,                in a                workmanlike and professional manner, by individuals who have skill                and                experience commensurate with the requirements of the services. Other                than                those contained in this section, CAG/TPI makes no other representations                or                warranties with respect to the                services. |
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|                                                                                                              |   |                  ***Professional                  Services******Solutions******Placements*** |
|--------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------|
| ***1235                  Creekford Circle Suite 2100 Sugar Land, TX 77478 (713)                  465-1507*** |   | ***a                  Division of Temporary Professionals,                  Inc.***               |

| 10. | Limitation                of Liability.                CLIENT understands and agrees that CAG/TPI will not be liable for                any                punitive, incidental, consequential or indirect damages, and CLIENT                hereby                waives any right to seek such damages against CAG/TPI. CLIENT agrees                that                CAG/TPI’s liability for any damages arising out of work performed pursuant                to an Engagement Letter shall not exceed those charges paid to CAG/TPI                by                CLIENT for that engagement. The limitations on liability set forth                in this                Section 10 will not, however, apply to damages resulting from the gross                negligence or willful misconduct of CAG/TPI, or any breach by CAG/TPI                of                its obligations hereunder, and shall not apply to damages for which                CAG/TPI is liable, pursuant to Section 8                hereof. |
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| 11. | Confidential                Information.                Each party agrees that during and after the term of this Agreement                it will                keep secret and will not, without the prior written consent of the                other,                use or disclose to any third party any confidential or proprietary                information relating to the business of the other party or that party's                customers learned by such party or disclosed to such party in connection                with this Agreement. The restrictions of this section 11 shall not                apply                to any information which (i) is or becomes generally available to                the                public other than as a result of a breach of this section 11 by the                receiving party, (ii) was available to the receiving party on a                nonconfidential basis prior to its disclosure under this Agreement                or                (iii) becomes available to the receiving party on a nonconfidential                basis                from a third party which was not itself bound by a confidentiality                obligation and was free to disclose the                information. |
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| 12. | Recruiting                of Personnel.                The parties agree that they will not hire from each other any employees                involved in an engagement hereunder for a period of one year following                completion of the engagement. |
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| 13. | Entire                Agreement.                This Agreement and the Engagement Letter(s)/Proposal(s) referred                to, as                well as any written amendments, shall constitute the entire agreement                between the parties and supersedes all previous communications,                representations, understandings, concurrent or subsequent purchase                orders,                and agreements, whether oral or written, between the parties or any                officer or representative of the parties. CLIENT has not relied upon                any                representations other than those set forth in this Agreement and                the                Engagement Letter(s)/Proposal(s) referred to herein. In the event                of a                conflict in terms between this Agreement and the terms of any Engagement                Letter(s)/Proposal(s), the terms of this Agreement                control. |
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| 14. | Amendments.                No                amendments or other variation to this Agreement shall be effective                unless                in writing and signed by an authorized person on behalf of each                party. |
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| 15. | Mediation.                In                the event of a controversy or claim arising out of or relating to                this                Agreement, or the breach of the same, the parties shall use their                best                efforts to mediate and settle the same through consultation and                negotiation in good faith and a spirit of mutual cooperation. |
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| 16. | Governing                Law.                The laws of the State of Texas shall govern this Agreement. Both                parties                consent to the jurisdiction of the courts in the State of Texas in                the                event of any litigation concerning this Agreement or the services                provided                in connection with this Agreement. No action arising out of this                Agreement, regardless of the form, may be brought by either party                more                than one year after the cause of action has                accrued. |
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|                                                                                                                  |   | ***Professional                    Services******Solutions******Placements***           |
|------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------|
| ***1235                    Creekford Circle Suite 2100 Sugar Land, TX 77478 (713)                    465-1507*** |   | ***a                    Division of Temporary Professionals,                    Inc.*** |

| 17. | Severability.                If                any provision of this Agreement is determined to be unenforceable                or                invalid, the remaining provisions of this Agreement shall remain                in full                force and effect. |
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| 18. | Force                Majeure.                CAG/TPI and CLIENT shall not be liable for any failure to perform                or delay                in performance of its obligations under this Agreement or any Engagement                Letter(s)/Proposal(s), resulting from the elements, acts of God or                any                other cause beyond the reasonable control of the party failing to                perform. |
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| 19. | Notices.                Any notices required under this Agreement shall be in writing. Notices                shall be delivered in person or sent by overnight courier or facsimile                addressed to the addresses in the Engagement Letter(s)/Proposal(s).                Notice                shall be effective when sent by overnight courier or facsimile or                upon                delivery if delivered in person. |
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| 20. | Signature.                This Agreement is not binding upon CAG/TPI until it is signed by                an                authorized CAG/TPI corporate representative or CAG/TPI Managing                Director. |
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**For      : Corporate Accounting Group / Temporary Professionals,      Inc.**

| By     | /s/                Roy W. Duff   |
|--------|----------------------------------|
|   |                             |
| Name   | R.                W. Duff        |
|   |                             |
| Its    | Managing                Director |

**For      CLIENT: **
**TEKOIL      & GAS CORPORATION**

| By     | /s/                Frank Clear                 |
|--------|------------------------------------------------|
|   |                                           |
| Name   | Frank                Clear                     |
|   |                                           |
| Its    | COO                                            |
|   |                                           |
|   | 02/13/2008       |

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