EXHIBIT 4.14

World Gaming
33 St. James's Square
London, UK.
SW1Y 4JS                      www.worldgaming.com


DATE:    01 August, 2002

TO:      Simon Coulthard

FROM:    Lucette James-Wint, Director of Human Resources

CC:      David Craven, Chief Executive Officer

RE:      Offer of Employment
________________________________________________________________________________

Dear Simon:

World Gaming Plc. is pleased to confirm the offer extended to you to join the
Company in the position of Group Finance Director reporting directly to David
Craven, CEO, beginning 02 September, 2002. This letter will serve to confirm our
understanding of your acceptance of this position.

COMPENSATION

Your compensation package includes the following:

         1.       Annual Base Salary of 75,000 UK sterling, to be paid monthly,
                  subject to normal withholdings.

         2.       Performance Bonus of up to seventy five (75%) percent of your
                  Annual Base Salary.

         3.       10% Allowance in lieu of company benefits until such time as
                  the company has put a pension plan and benefit system in place
                  in our London office.

         4.       Annual paid Vacation of twenty-five (25) working days.

         5.       Vehicle Allowance of 600 UK sterling to be paid monthly.

         6.       A share option package will be agreed upon with you before the
                  end of the probationary period, subject to Board approval.

         7.       All expenses incurred for the fulfillment of job related
                  duties.

PROBATIONARY PERIOD

Will be for the initial three (3) months of employment.

LOCATION

Unless otherwise agreed to between the Company and the Director of Finance, this
position will be based out of the London office of World Gaming Plc. This
position will also require extensive travel between the company's offices
globally.

<PAGE>

CONFIDENTIALITY AND NON-DISCLOSURE

As a condition of employment, you will be required to sign an Employee
Confidentiality Agreement. Please find the agreement attached.

TERMINATION

This agreement may be terminated at any time during the probationary period by
giving twenty-eight (28) days notice. On the successful completion of the
probationary period, this agreement may be terminated by either party, giving
three months notice in writing (or salary continuation for three months in lieu
of notice)

ACCEPTANCE

To indicate your acceptance of this offer, please sign below. This letter sets
forth the terms of your employment with World Gaming Plc. and supersedes any
prior representations or agreements, whether written or oral. This letter may
only be modified by a written agreement signed by you and the Chief Executive
Officer of World Gaming Plc.

Welcome to World Gaming, Simon. We hope you agree that you have a great
contribution to make to the industry by way of World Gaming, and that you will
find working here a rewarding experience. We look forward to the opportunity of
working with you to create a successful company, and we are confident that your
employment with World Gaming Plc will prove mutually beneficial.

Sincerely,



David Craven,
Chief Executive Officer

Cc Lucette James-Wint
Director of Human Resources

Cc the Compensation Committee
World Gaming BOD

Agreed to and Accepted by:


___________________________             _____________________
Simon Coulthard                                  Date