Exhibit "B"

                        SETTLEMENT AGREEMENT AND RELEASE

     Now comes,  Hudson Consulting Group, Inc., a Nevada corporation  ("Hudson")
and Andrew Thorburn, an individual resident of California, ("Thorburn").

         WHEREAS,  the parties wish to  compromise  and resolve all  outstanding
obligations  between them that arise of that certain Consulting  Agreement dated
the 19th day of March, 1999.

         NOW, THEREFORE, in consideration of the mutual promises,  covenants and
agreement set forth herein, and for other good and valuable  consideration,  the
receipt and  adequacy of which is  expressly  acknowledged,  Hudson and Thorburn
agree as follows:

(1)      Hudson will deliver to Thorburn:  i) Fifty Thousand  (50,000) shares of
         restricted common stock pursuant to Rule 144 in Professional  Wrestling
         Alliance  Corporation  (fka  Jutland  Enterprises,  Inc.),  ii) Jutland
         Enterprises,  Inc. shares certificate #1054, for Seven Thousand (7,000)
         shares of common stock held in the name of Michael Thorburn, and iii) a
         Promissory Note in the sum of Five Thousand Dollars ($5,000) payable at
         the earlier of ninety (90) days or the sale of Fifty Thousand  (50,000)
         shares of  Professional  Wrestling  Alliance  Corporation  common stock
         transferred to Hudson by David Thorburn.

(2)      Thorburn  will  deliver by  February  4 2000 the forms,  powers and any
         other document required,  including  Medallion  Signature Guaranty on a
         stock  power,  required  to  complete  the  transfer to Hudson of Fifty
         Thousand  (50,000)  shares of restricted,  pursuant to Rule 144, common
         stock in  Professional  Wrestling  Alliance  Corporation  (fka  Jutland
         Enterprises,  Inc.),  currently  held in the  name of  David  Thorburn,
         certificate number 5368, dated January 23, 1994.

(3)      Both  parties  hereby  release  the other from any and all claims  that
         arise from the Consulting  Agreement dated the 19th day of March,  1999
         and hereby agree that the same shall be of no force and or effect as of
         this date forward. All prior payments and exchanges between the parties
         are to be retained by the party presently in possession thereof and the
         only  obligation  remaining on the parties is to complete  paperwork to
         complete  any  transfer  or  transaction  to  complete  the  process of
         transfer of  ownership.  All other  claims for payment or delivery  are
         hereby waived and released.

(4)      This Agreement was negotiated and is being  contracted for in Utah, and
         shall be  governed  by the laws of the  State of Utah,  and the  United
         States of America, notwithstanding any conflict-of-law provision to the
         contrary.


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(5)      All other terms and conditions of the Consulting  Agreement  remain the
         agreement  of the  parties  and are in full force and effect  except as
         specifically waived or released herein.

         IN WITNESS WHEREOF, the parties have executed this Settlement Agreement
and Release this 9th day of February 2000.

              Andrew Thorburn                   Hudson Consulting Group, Inc.
                                                A Nevada corporation

         /s/ Andrew Thorburn                    By:  /s/ Richard Surber
         ----------------------------                --------------------
         Andrew Thorburn                             Richard Surber, President










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