EXHIBIT 10.8


                           ABSZ STOCK LOAN AGREEMENT
                              STOCK LOAN AGREEMENT

     THIS  AGREEMENT,  made and entered into this 9th day of May,  2005,  by and
between Judith A. Bogardus, 305 Fairway Road, Sanford,  Florida, 32773, Harry M.
Zachem,  2928 Eastbrook Court,  Lexington,  Kentucky and James W. Stuckert,  501
South 4th Avenue,  Louisville,  Kentucky 40202 (hereinafter  referred to jointly
and  individually  as "Lenders")  and ABSZ,  LLC, a Kentucky  limited  liability
corporation, with its principal place of business at 325 West Main Street, Suite
240, Lexington,  Kentucky 40507 (hereinafter  referred to as "ABSZ"), and Equity
Technologies  &  Resources,  Inc. a Delaware  corporation,  and its  subsidiary,
Verified  Prescription  Safeguards,  Inc.,  a Florida  corporation,  with  their
principal  places of  business  at 6031  Russell  Cave  Road,  P.O.  Box  12012,
Lexington,  Kentucky 40579 (hereinafter  referred to as "ETCR/VPS")  jointly and
severally,  for  and in  consideration  of the  mutual  promises  and  covenants
contained  herein,  and other good and  valuable  consideration,  the receipt of
which is hereby  acknowledged,  the parties hereby agree to the following  terms
and conditions.

     (1)  The  Lenders  each  agree  to loan  five  hundred  thousand  (500,000)
unrestricted  shares of Class A Common Stock in Equity Technologies & Resources,
Inc.  (ETCR),  being a total of one million  five hundred  thousand  (1,500,000)
shares, to ABSZ for the use and benefit of ETCR/VPS in order for ABSZ to pay for
accounting,  auditing,  tax and legal work to enable  ETCR/VPS  to make  current
filings with the U.S.  Securities and Exchange  Commission in order maintain its
current stock registration and to operate as a viable public company.

     (2) ABSZ agrees to open a trading account at Lexington  Investment Company,
in  Lexington,  Kentucky  for the  purpose of selling  said  shares to raise the
maximum amount of money possible, under the circumstances,  to expedite the work
referred to above,  said trading account shall have checking account  privileges
requiring two signatures of Frank B. Barker,  Managing  Member of ABSZ, LLC, and
Harry M. Zachem, Member of ABSZ, LLC, both of Lexington, Kentucky.

     (3) ETCR/VPS acknowledges that ABSZ is a non-affiliate of ETCR/VPS.

     (4)  ETCR/VPS and ABSZ agree to arrange for the  aforementioned  work to be
done as  expeditiously  as possible,  with ABSZ providing  oversight of all such
work,  obtaining  invoices from and making direct  payments to the  accountants,
auditors,  and attorneys  performing said work, and in return for said payments,
ETCR/VPS agrees to issue three million five hundred thousand  (3,500,000) shares
of  unrestricted  Class A Common Stock to ABSZ,  for equal  distribution  of one
million shares (1,000,000) each to the Lenders with five hundred thousand shares
(500,000) to Frank B. Barker,  Managing Member, or his designee, upon filing all
necessary  documents  with the  U.S.  Securities  and  Exchange  Commission  and
Internal Revenue Service and ETCR/VPS meets regulatory  guidelines to issue said
shares, said shares shall immediately be issued.

     (5) As stated in (1) above,  the purpose and intent of this Agreement is to
provide the means for ETCR/VPS to have  sufficient  funds to pay for accounting,
auditing,  tax and legal  work  necessary  to enable  ETCR/VPS  to make  current
filings with the U.S.  Securities and Exchange  Commission and Internal  Revenue
Service in order to maintain its current stock  registration and to operate as a
viable company and for the resulting benefit of all  stockholders.  In the event


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trading of ETCR is halted,  thereby  preventing the filing of documents referred
to above  and/or in the  event the  registration  of the  stock in  ETCR/VPS  is
terminated;  and in the unlikely  event of the untimely  death or the  voluntary
separation  from  ETCR/VPS  of James  Arch,  Chairman  of the Board and James K.
Millard, President & CEO, it is also the intent of this document for all to know
that ETCR/VPS intends for ABSZ, LLC to initiate the most efficient and expedient
means possible to carry out these actions.

     (6) ETCR/VPS agrees to hold ABSZ and the Lenders,  their successors,  heirs
and assigns,  harmless from any liability or loss either  directly or indirectly
related to this  transaction  and further agrees to fully indemnify the Lenders,
their heirs and assigns,  for any loss or expense incurred of whatsoever kind or
nature with respect to this transaction or any other transaction  involving ABSZ
and the Lenders, their heirs and assigns.

     Executed by the "Lenders" and "ABSZ" and  "ETCR/VPS"  this on various dates
in June,  2005,  with the last date noted below being the effective date of this
Agreement. It is acknowledged and expressly agreed to by all parties hereto that
signatures  may be executed  separately,  at  different  times and  places,  and
transmitted by facsimile or other electronic means to be a part of this original
document, without affecting the validity of this Agreement



JUDITH A. BOGARDUS,        HARRY M. ZACHEM,          JAMES W. STUCKERT,
LENDER                     LENDER                    LENDER

/s/Judith A. Bogardus      /s/Harry M. Zachem        /s/ James W. Stuckert
---------------------      ----------------------    ---------------------

 DATE: ______________      DATE:________________     DATE:_______________


ABSZ, LLC

 /s/ Frank B. Barker
--------------------
FRANK B. BARKER,
MANAGING MEMBER

DATE:____________


EQUITY TECHNOLOGIES & RESOURCES, INC
VERIFIED PRESCRIPTION SAFEGUARDS, INC

/s/James Arch
--------------------------------------
JAMES ARCH, DIRCTOR AND CHARIMAN OF THE BOARD

DATE:_______________


/s/ James K. Millard
--------------------------------------
JAMES K. MILLARD, DIRECTOR, PRESIDENT AND CHIEF EXECUTIVE OFFICER

DATE:________________