EXHIBIT 10.27

                          BALMORAL CONSULTANT AGREEMENT

This  agreement  dated  Sept.  12th,  2005,  is  made  by  and  between  Gateway
International  Holdings,  Inc. (OTC: GWYLPK) ("Company"),  Gateway International
Holdings,  Inc 3840 East Eagle Drive Anaheim,  CA 92807 Phone  714-630-6253  AND
Balmoral Financial Services Companies (DBA Balmoral Companies).  Located at 7118
Dublin rd Dublin Ohio USA  referred to as (BALMORAL  or  "Consultant")  Whereas,
Gateway is involved financing and merger negotiations,  and Whereas Balmoral can
provide  assistance  in these  areas,  therefore in  consideration  of the below
conditions and parties agree to enter into said agreement as follows:

1. Forfeiting, Debt        Equity financing, Consultant Services.
The company hereby  employs the consultant to perform the following  services in
accordance  with the  terms and  conditions  set  forth in this  agreement.  The
consultant will consult with the officers and employees of the company and other
operation  (Exhibit A)  concerning  matters  relating to the  management  of the
company,  their  policies,  and generally any matter arising out of the business
affairs of the company on a specific  transaction  to obtain  financing  for the
project listen in exhibit A.

2. Terms of Agreement.
This  agreement  will begin (August 31st,  2005) and will end  (September  28th,
2006)  either  party may cancel this  agreement on (30) days notice to the other
party in writing, by registering letter or DHL or Federal Express to the address
named below.

3. Time Devoted to Consultant.
It is  anticipated  the  consultant  will  spend  several  hours  each  week  in
fulfilling its obligations under this contract,  use its contact in order to try
and being about additional  financing for the Company or the Companies  clients,
or its assignees. The particular amount of time may vary from day to day or week
to week.  However,  the consultant  shall devote time and influence only on this
transaction  in  accordance  with  this  agreement.  If more  time  than this is
required other arrangements need to be made of this agreement amended.

4. Payment to Consultant.
The  consultant  will be paid upon signature  $10,055.  (Ten thousand fifty five
dollars USD  (Invoice) for first part of the work  performed in accordance  with
this  agreement  and wired today  August  22ed,  2005.  The  consultant  will be
additionally  paid in  2,300,000  shares of 144 stock  issued to Balmoral or its
assignees.  This stock will be due upon the execution of the final  documents in
exhibit  A,  however  the  350,000  144 from the  total  will be  issued  at the
executing this agreement. The balance of shares will be earned services once the
equity  line  documents  similar  to the one noted in  Exhibit A are  issued and
executed  by GWYI or its  assignee  and the  investment  bank or advisor for the
equity financing contemplated.

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5. Independent Contractor.
Both the company and the  consultant  agree that the  consultant  agree that the
consultant  will act as an  independent  contractor  in the  performance  of its
duties under this contract and if contracts for  financing are  acceptable  will
make other fees at closing. Accordingly, the consultant shall be responsible for
payment of all taxes including Federal, State and local taxes arising out of the
consultant's  activities in accordance with this contract,  including by the way
of  illustration  but not  limitation,  Federal  and State  income  tax,  Social
Security tax, Unemployment Insurance taxes, and any other taxes business license
fee as required.

6. Confidential Information.
The consultant agrees that from time to time they will become aware of corporate
business in the Board  meetings (if invited to such meeting as a consultant)  of
the company and keep such information confidential. Consultant is not considered
an insider. Any information received by the consultant during any furtherance of
the  consultant's  obligations in accordance with this contract,  which concerns
the  personal,  financial or other affairs of the company will be treated by the
consultant  in full  confidence  and will not be revealed to any other  persons,
firms or  organization.  Consultant  is not  responsible  for any outcome of the
transactions of the Company.

7. Employment of Others.
The Company may from time to time  request that the  consultant  arrange for the
services of others.  All costs to the consultant for those services will be paid
by the company from additional funds but in no event shall the consultant employ
others without the prior authorization of the Company.

8. Transactions
All existing transactions and all additional transactions including other equity
or debt financing for the Company that spring from these  transactions  shall be
administered  under best efforts under the terms of this Agreement and shall not
circumvention Balmoral or Company under similar arrangements.

9. Free Trading for Collateral and Finance
In general  Restrictions on Transferability for free trading shares will be done
by insider or  directors  making  loans for such shares to the Company  under an
acceptable agreement.  The Company having then access to these shares shall make
them  available  to a  contract  of the  Consultant  to  sell,  assign,  pledge,
encumber,  or  hypothecate  in any manner  that such  transfer  is in the mutual
interest of GWYI Board of Director in order to have  certain  cash  advances for
the merger and other  financing  projects of the  Company.  The person or entity
with such shares will make them  available  to Balmoral or its  assignees in the
electronic  matter,  and in the names  advised by  Balmoral  necessary  for such
financing under separate  documentation.  In addition, the Equity financing will
be also done by separate agreement under Balmoral's supervision. These fees will
be exactly  $100,000  dollars one hundred  thousand  dollars and will be paid to
Balmoral upon equity finance  documents  being  delivered (SB 2) and some equity
finance actually being paid to GWYI or its assignees or successors.

<PAGE>


10. Non-Circumvention
Company is free to work with other  consultants  and vendor,  on other projects,
however the Company will use the Consultant  concerning the project contemplated
by Company and  Balmoral  and involve no other  individuals,  banks,  investors,
manufacturers,  dealers or agents of any companies,  without the express written
permission of Balmorals,  nor shall the Company  circumvention  Balmoral for its
contracts.

11. Limitation of Liability of Parties
In no event shall the parties be liable for any indirect, special, incidental or
consequential damages of any nature or kind including but not limited to delays,
loss of use,  loss of data,  loss of  profits,  or loss of  production,  even if
stockholders  or officers  have or have not been advised of the  possibility  of
such damages.

12. Product Liability
With  respect  to all  products  bought or sold by  Company,  Consultant  is not
responsible to third parties for any defect,  negligence,  product liability, or
any other  theory  commercial  or  otherwise,  concerning  the  liability of the
products, building or construction.

13. Indemnity
Both Company and Consultant agree to defend,  indemnify and save all stockholder
of both Company and Consultant harmless from any and all claims, actions, suits,
liabilities,  loss cost or damage (including  attorneys' fee) incurred by either
party with respect to any inaccurate representation by or breach of any warranty
or obligation of Parties  hereunder.  The consultant is not  responsible for the
success for the forfeiting, financing or Merger contemplated by the Company.

14. Excusable Delays, Force Majeure
Both  parties  shall not be liable for delays in delivery or other  performances
due to causes, whether or not foreseeable, beyond its reasonable control or that
of  subcontractors  or  suppliers,  research  and  development  delays  if  any,
including  without  limitation  events  referred  to as  acts  of  God,  acts of
omissions of any government or agency thereof,  change of law,  strikes or labor
disputes, unavoidable transportation delays, civil disturbances,  war, terrorism
or threat thereof (whether actual or perceived, or general or specific),  fires,
floods, earthquakes,  explosions,  unavailability or cost-prohibitive pricing of
goods,  unavailability or cost-prohibitive pricing of the devices,  investments,
financing with respects to Bank, investors, or other financial institutions,  as
the case may be, or emergency requirements of other clients. In the event of any
such delay, the date of performance  shall be extended for a period equal to the
time lost by reason of such delay, plus a reasonable time to resume performance.

15. Entire Agreement
This Agreement constitutes the entire agreement between Company and Consultant.

16. Modification
This Agreement shall not be modified in any way unless agreed in writing by duly
authorized representatives of Company and Consultant.

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17. Severability
If any provision of this Agreement including any limitations shall be determined
by a court  of  competent  jurisdiction  to be  invalid  of  unenforceable,  the
provision  shall be deemed to be severable  from the remainder of this Agreement
and shall not cause the  invalidity  or  unenforceable  of the remainder of this
Agreement  or of any  other  remedy  or  limitation  thereof  set  forth in this
Agreement.

18. Governing Law
This Agreement shall be in force for 19 months and extended 12 month  increments
unless  discontinued in writing.  This agreement shall be governed and construed
in accordance to the laws of the State of Ohio. Franklin County United States of
America (excluding any conflicts of laws rules).

19. Execution
In witness  whereof the parties sign this  Agreement or they're duty  authorized
representatives  and such action has been  approved  by Company  and  Consultant
resolutions on the duty set forth below.

Effective  Date Upon  signature by all parties  hereto this  Agreement  shall be
effective as of date hereof IN WITNESS THEREOF, the parties hereto have hereunto
set their  hands and seals this  August 22,  2005.  Company  arrest it has had a
Board  meeting in such action on August  22nd and will later  supply a Corporate
Resolution.


/s/ Larry Consalvi                          /s/ Jitu Banker
----------------------------------          ------------------------------------
Name & Authorized Signature Company         Name & Authorized Signature Company


Gateway International Holdings, Inc. (OTC: GWYI. PK) ("Company")
Gateway International Holdings Inc 3840 East Eagle Drive Anaheim, CA 92807





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Name & Signature by Rodney Kincaid, CEO
BALMORAL FINANCES SERVICES COMPANIES


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xxxxxxxxxxxxxx, 200x                        EXHBIT A

                                            CONFIDENTIAL
                                             TERM SHEET

Issuer:                 xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx ("Company")

Securities:             The Company's common stock ("Stock")

Structure:              Equity Line of Credit ("Line")

Line Amount:            The Investor shall commit to purchase up to $15,000,000
                        of the  Company's  Stock  over the  course  of 36 months
                        ("Line Period"),  after a registration  statement of the
                        Stock has been declared effective  ("Effective Date") by
                        the U.S. Securities and Exchange Commission ("SEC").

Put Amount:             The amount that the Company shall be entitled to
                        request from each of the purchase "Puts", shall be equal
                        to the  greater of either 1)  $100,000 or 2) 200% of the
                        averaged   daily  volume  (U.S  market   only)   ("ADV")
                        multiplied by the average of the 3 daily closing  prices
                        immediately  preceding  the Put  Date.  The ADV shall be
                        computed  using the three (3) trading  days prior to the
                        Put Date.

Pricing Period:         The 5 consecutive trading days immediately after the Put
                        Date.

Market Price:           The  lowest  closing  bid price of the Stock  during the
                        Pricing Period.

Purchase Price:         The  Purchase  Price  shall be set at 95% of the  Market
                        Price.

Put Date:               The date that the  Investor  receives Put Notice of draw
                        down by Company of a portion of the Line.

Put Restrictions:       Shall mean the days between the Put Date and the Closing
                        Date with  respect to that Put.  During  this time,  the
                        Company  shall not be  entitled  to deliver  another Put
                        Notice.

Lock-Up:                The  Company  agrees  that  any and  all  its  officers,
                        insiders,  affiliates  or other  related  parties  shall
                        refrain  from  selling  any Stock,  during  the  Pricing
                        Period.

Floor:                  The Company shall automatically withdraw that portion of
                        the put notice amount,  if the Market Price with respect
                        to that Put does not meet the Minimum  Acceptable Price.
                        The  Minimum  Acceptable  Price is defined as 75% of the
                        closing  bid price of the common  stock for the ten (10)
                        trading days prior to the Put Date.

Closing Date:           Seven (7)  business  days  after the Put Date,  for each
                        tranche.



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 J             D

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Short Sales:            During the term of this  agreement,  the Investor agrees
                        not to  engage  in any  short  selling  of the  Issuer's
                        stock.

Document
Preparation Fee:        The  Company  agrees  to pay a  non-refundable  document
                        preparation  fee of $10,000 in cash for the  preparation
                        of the  Investment  Agreement  and  Registration  Rights
                        Agreement.  The company agrees to pay $5000 in cash upon
                        the execution of this Term Sheet and the remaining $5000
                        in cash upon closing of the first Put.

Registration:           The Company  shall have a draft  registration  statement
                        covering the underlying  Stock of the Line,  prepared by
                        the   Execution   Date,   with   corporate   counsel  as
                        recommended   by  Dutchess   Capital   Management,   LLC
                        ("Dutchess")  for the filing of  registration  statement
                        with  the  SEC,  within  15 days of the  Execution  Date
                        ("Filing Date").

Unaffiliated Broker-
Dealer:                 The  Company   shall  be  required  to  include  in  the
                        registration  statement  for the Line,  an  unaffiliated
                        broker dealer, as required by the SEC.

Exclusivity:            From the date of the  execution of this term sheet until
                        the effective  date,  the Company agrees not to pursue a
                        transaction of the nature  contemplated  herein with any
                        other  person  unless and until good faith  negotiations
                        with the Investor have terminated.

Confidentiality:        The  Company  agrees  to keep  this  term  sheet and its
                        contents  confidential  and not to  distribute it to, or
                        discuss  it  with,  any  third  party  (other  than  the
                        Company's  legal and  financial  advisors,  who shall be
                        informed of the  confidential  nature of this  document)
                        without the prior express written consent of Dutchess.

This term sheet is intended for discussion purposes only and is not an offer for
the purchase or sale of the Company's  securities.  Closing is subject to mutual
agreement of final  documentation  between the Company and  Investor.  This term
sheet will be considered void if not executed by both parties prior to the close
of business on xxxxxxxxxxxxxx. The undersigned Company officer, on behalf of the
Company  hereby  represents  and  warrants  that this  term  sheet has been duly
authorized, executed and delivered by the Company.

Agreed and Accepted;

By the Company:                                   By PIPE COMPANY SELECTED BY
                                                           Balmoral

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Date:_________________________                    Date:_________________________