**Exhibit      10.5**

**Contractual      Operation Agreement**

| 1.   | Purpose                of the Contractual Operation: |
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| 2.   | Content                of Contractual Operation: |
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| I.   | Party                A totally transfers business management right of Qin Epang Palace                and                Six-country Holiday Village and Qin Epang Palace Theme Park (collectively                the “Managed Assets”) to Party B, by way of contractual                operation. |
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| II.   | Party                B shall be responsible for establishing and improving business plan                concerning current business situations of Party A, as well as for                implementing the management plan for the Managed                Assets. |
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| III.   | Party                B shall be responsible for developing a brand strategy of Chinese                ancient                civilization tourism for the Managed Assets, and based on that plan                to                invest. |
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| 3.   | Period                of Contractual Operation:                from 01/08/2005 (D/M/Y) to 31/07/2015 (D/M/Y), 10 years                totally. |
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| 4.   | Rights,                responsibilities and obligations of Party                B. |
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| I.   | During                the period of contractual operation, Party B shall totally have business                management right as well as right of assets utilization of Party                A’s                Managed Assets, and Party B shall make its own management decisions                and                take full responsibility for corresponding profits and                losses. |
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| II.   | During                the period of contractual operation, Party B shall be irresponsible                for                bearing previous credits and debts as well as losses of Party                A. |
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| III.   | During                the period of contractual operation, Party B shall be irresponsible                for                bearing previous legal dispute and lawsuit matters of Party                A. |
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| IV.   | During                the period of contractual operation, Party B shall not share Party                A’s                shareholders’ equities, nor disposal right of Managed Assets of Party A;                and Party B shall not dispose of Party A’s Managed Assets without                permission of Party A. |
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| V.   | During                the period of contractual operation, Party B shall undertake credit                and                debts relating to its own contractual                operation. |
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| VI.   | Party                B shall totally take charge of accepting current officers and employees                of                Party A; and signing engagement contract separately, and Party B                shall                have right to deal with possible labor trouble and dispute as of                the sign                of this Agreement and employee new                staff. |
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| VII.   | During                the period of contractual operation, Party B shall have distribution                right                of 100% of earnings and 85% of                profits. |
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| VIII.   | During                the period of contractual operation, Party B shall bear and pay all                operating costs and expenditures (excluding depreciation charge and                interest of loan). |
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| IX.   | During                the period of contractual operation, Party B shall carry out the                following                responsibilities and obligations: |
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| a)   | Training                Party A’s officers and employees to improve their all-round                quality. |
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| b)   | Quarterly                delivering materials and business situation report to Party A, such                as                financial statements etc. |
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| 6.   |  Rights,                responsibilities and obligations of Party                A. |
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| I.   | Party                A shall have the ownership of its current assets as well as disposal                right, whereas, during the period of contractual operation, Party                A shall                not dispose of its current assets. |
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| II.   | Party                A shall totally undertake all matters involving credit, debts, law                and                personnel, labor trouble, welfare etc. prior to the sign of the                Agreement. |
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| III.   | Party                A shall bear and pay all operating costs and expenditures (including                salaries, welfares and other expenditures concerning payment) prior                to                August 1st,                2005. |
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| IV.   | Within                10 working days as of the sign date of the Agreement, Party A shall                transfer procedures relating files and materials of license for operation,                stamp, asset, finance, document                etc. |
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| V.   | During                the period of contractual operation, Party A shall have supervision                right                of Party B’s operation and management; Party A shall have right to retain                audit institution to audit situation of contractual operation by                Party B,                exclusive of interfering with the independent operation right of                Party B                and utilization right of Party A’s Managed                Assets. |
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| VI.   | During                the period of contractual operation, Party A shall share distribution                right of 15% of profit produced by Party B concerning the contractual                operation. |
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| VII.   | During                the period of contractual operation, Party A shall be responsible                in                coordination with Bureau of Commerce and Industry, Tax Bureau etc.                and                exterior affairs; Party A shall be responsible and active in support                and                cooperation with Party B’s contractual                operation. |
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