EXHIBIT 10.7

                              CONSULTING AGREEMENT

This Agreement is between Amerifirst Financial Services, Inc., 814 A1A North,
Suite 300, Ponte Vedra Beach, FL 32082, (together with its affiliates
"Amerifirst") and 21st Services, 401 2nd Avenue South, Suite 820, Minneapolis,
MN 55401, (together with its affiliates "21st").

                              W I T N E S S E T H:

WHEREAS, Amerifirst desires to assure itself of the Non-Exclusive services of
21st and desires to enter into an Non-Exclusive Consulting Agreement of Services
with 21st, upon the terms and conditions hereinafter set forth; and

WHEREAS, 21st is desirous of entering into such an agreement of Consulting
Services;

NOW, THEREFORE, in consideration of this Agreement and the mutual promises and
covenants hereinafter set forth, Amerifirst agree as follows:

1.    Duties

      A.    Amerifirst shall submit viatical or senior settlement files, which
            include all medical and other information needed to produce a life
            expectancy estimate. Amerifirst warrants that such files fully
            contain accurate and complete information. Files may be transmitted
            electronically in a secure manner or in hard copy to 21st Services
            at 401 2nd Avenue South, Suite 820, Minneapolis, MN 55401 or to such
            other addresses as 21st shall designate. Hard copy files shall
            consist of single sided copies. Amerifirst shall submit a volume of
            files and file sizes as shall be agreed upon by Amerifirst and 21st.

      B.    21st shall review submitted files in timely fashion. If necessary,
            21st may contact attending physicians or providers to obtain
            clarification or verbal updates, provided files contain the
            respective physician or provider's name, address and phone number
            and provided files contain an authorization for release of
            information. However, Amerifirst shall be responsible for ordering
            any attending physician statements, paramedical exams or other
            medical or underwriting information that may be required.

      C.    Based on information included in files provided by Amerifirst, 21st
            will produce a Life Expectancy Report, similar in format to the
            attached sample report, Exhibit A, which is attached and
            incorporated into this agreement. Life Expectancy Reports shall
            include an estimate of life expectancy or "not predictable" if
            appropriate.

      D.    Life expectancy estimates (LE's) may be based on underwriting "table
            ratings" converted into LE's by use of mortality tables, statistical
            studies, and clinical judgment or by some combination of the above.
            21st will use its best professional judgment in estimating life
            expectancy. However, 21st will not be liable for the accuracy or
            appropriateness of any mortality tables used or for any mortality
            rating or
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            estimated life expectancy provided; it being recognized that life
            expectancy estimates are by their very nature imprecise.

      E.    Only Amerifirst shall use the Life Expectancy Reports prepared for
            Amerifirst by 21st. Amerifirst shall indemnify and hold 21st
            harmless from any third party who may, in whole or in part, directly
            or indirectly, rely on such reports prepared by 21st.

2.    Term. This Agreement shall become effective on November 1, 2002 and shall
      continue for a term of ninety (90) days. Thereafter, this Agreement shall
      renew automatically for subsequent ninety (90) day terms, unless
      terminated in writing by either party.

3.    Compensation. 21st will be paid $225.00 for each file reviewed of up to
      250 single sided pages subject to market price increase to other clients.
      There may be additional charges for files in excess of 250 single sided
      pages, which Amerifirst and 21st shall agree to before any analysis is
      begun. Also, Amerifirst shall reimburse 21st for any expenses it incurs in
      returning files to Amerifirst. 21st shall be compensated $100 for the
      re-review of a file, provided such re-review is requested within three (3)
      months of 21st's initial review. Re-review of files submitted after three
      (3) months will be treated as a new submission. Amerifirst shall pay 21st
      within fifteen (15) days of receipt of any invoice for files reviewed.
      Past due bills shall bear interest at the rate of 1.5% per month.

4.    Termination. After the initial ninety (90) day term, either party may
      terminate this Agreement upon giving fifteen (15) days advance written
      notice to the other party.

5.    Non-Solicitation. During the term of this Agreement and for a period of
      two years thereafter, Amerifirst and 21st agree not to solicit or
      interfere with the other party's employees, subcontractors or agents for
      employment or contracting without the express advance written approval of
      the other party. The parties further agree that any violation of this
      provision will be cause for entry of a preliminary, temporary or permanent
      mandatory or restraining injunctions, orders, judgments or decrees as may
      be necessary to protect the non-defaulting party. In the event such action
      becomes necessary to enforce this provision of the agreement, the
      prevailing party shall be entitled to payment of its reasonable attorney's
      fees and court costs.

6.    Independent Contractor. It is understood and agreed that 21st is acting as
      an independent contractor in rendering services pursuant to this Agreement
      and its employees and subcontractors are not employees of Amerifirst. As
      an Independent Contractor, 21st retains sole and absolute discretion in
      the manner and means of providing the contracted services. Amerifirst
      shall not be responsible for payment of employment taxes or withholding of
      income or other taxes.

7.    Confidential Information.

      A.    It is recognized by each party to this Agreement that certain
            information, including but not limited to medical records of
            applicants, Life Expectancy Reports, business practices, proprietary
            know-how, marketing, pricing, financial information, customer lists
            and data (collectively "confidential information"), which is
            proprietary and non-public may be disclosed to the other party
            pursuant to the Agreement. Amerifirst and


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<PAGE>

            21st agree that confidential information will only be available to
            officers, employees or agents of the parties who may be required to
            have access to such confidential information, in order to perform
            their duties under this Agreement and that confidential information
            will not be disclosed to any other person, firm or entity without
            obtaining the prior written consent of the other party.

      B.    21st may destroy all file materials reviewed after completion of its
            review. However, 21st may retain such files as long as it maintains
            adequate security over them.

8.    Any disputes relating to this Agreement will be governed by the laws of
      the State of Florida, without regard to conflict of law provisions.
      Parties hereby agree that the venue for any legal proceedings relating to
      this Agreement will be held in the state or federal courts of the State of
      Florida in St. John's County.

9.    Any controversy or claim arising out of or relating to this contract, or
      the breach of this contract shall be settled by arbitration administered
      by the American Arbitration Association under its Commercial Arbitration
      Rules as amended, and judgment on the award rendered by an arbitrator(s)
      may be entered in any court having jurisdiction thereof. The prevailing
      party shall be entitled to payment of its reasonable attorney's fees and
      court costs.

10.   This Agreement is expressly intended to govern the respective rights and
      duties of the parties both during the term of this Agreement and
      thereafter.

11.   Entire Agreement and Amendments. Amerfirst and 21st agree that this
      Agreement constitutes the entire agreement between them with respect to
      this subject matter. The terms and provisions of this Agreement shall not
      be changed, amended, waived, modified or terminated in any respect
      whatsoever, except by a written instrument executed by Amerifirst and
      21st.

In witness whereof, the parties have executed this Agreement as of November 1,
2002.

On behalf of                                On behalf of
Amerifirst Financial Services, Inc.         21st Services


/s/ John Tooke                              /s/ Steven Walker
----------------------------                ------------------------------------
Signature                                   Signature


John Tooke                                  Steven Walker
----------------------------                ------------------------------------
Printed Name                                Printed Name


President                                   Managing Director
----------------------------                ------------------------------------
Title                                       Title


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                                    EXHIBIT A

                          SAMPLE LIFE EXPECTANCY REPORT

Insured:  Xxxxxx Xxxxxx                     Report Requested By:  Amerifirst

Social Security Number: xxx-xx-xxxx         Gender:  Male

Date of Birth: 23 July 1950                 Height: 72" (6/08/01)

Age: 51                                     Weight:  225lbs. (6/08/01)

Control Number:  xxxxxxxx                   Smoking Status:  NS

Medical History:

We have reviewed records from 1994 to 10 July 2001. The 8 June 2001 neurology
note indicates that Mr. Xxxxxx has "possible probable ALS." He developed slurred
speech in December 2000. The 10 July 2001 neurology note reports that he
recently developed difficulty with ambulation and rising from a sitting
position. Bulbar signs and diffuse motor neuron dysfunction were noted.

On 14 November 1994, Mr. Xxxxxx had cardiac catheterization following a SPECT
cardiolite that was suggestive of ischemia. Two 50% LAD lesions were found. On
26 March 1999, he had a negative stress test and a negative nuclear scan. No
recent angina was reported.

Estimated Life Expectancy: 21 months*

Discussion of Significant Medical Conditions Affecting Mortality*:

Mr. Xxxxxx has stable coronary artery disease, as well as treated and controlled
hypertension. While his cardiac conditions are of some concern, of most
significance by far is the presumptive diagnosis of ALS. Mr. Xxxxxx has a
neurologic condition that is progressing rapidly.

*Please note: Our estimated life expectancy is an estimate base on those records
provided to us by Amerifirst through 7/10/01 and our best judgment. There can be
no guarantee as to the accuracy of any specific estimated life expectancy and
21st Services assumes no liability for any estimated life expectancy provided.


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                                                         Date of Report

This report is intended only for the specific use of the company or individual
requesting the report and may not be distributed to any other party without the
written consent of 21st Services or the insured. All medical information and/or
information specific to the identity of any individual is considered
confidential under certain state and Federal laws. If your state or the insured
individual's state of residence requires such protection then state law
prohibits you from making further disclosure of the information without specific
written consent of the person to whom it pertains or as otherwise permitted by
law.


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