Exhibit 10.73

AMENDED AND RESTATED EMPLOYMENT AGREEMENT  (Charles S. Gilbert)

This Employment Agreement (the "Agreement") by and betweenSOURCECORP,Incorporated, a Delaware corporation, and SOURCECORPManagement, L.P., a Texas limited partnership and indirect wholly owned subsidiary of SOURCECORP,Incorporated (collectively, the "Company"), and Charles S.
Gilbert ("Employee") is hereby entered into December 19, 2003 and
effective as of January 1, 2004. This Agreement hereby supersedes any other employment agreements or understandings, written or oral, between the Company and Employee.

R
E C I T A L S

The
following statements are true and correct:

As
of the date of this Agreement, the Company is engaged primarily in the business of providing document and information management outsourcing solutions.

Employee
is employed hereunder by the Company in a confidential relationship wherein Employee, in the course of his employment with the Company, has and will continue to become familiar
with and aware of information as to the Company's customers, specific manner of doing business, including the processes, techniques and trade secrets utilized by the Company, and future plans with
respect thereto, all of which has been and will be established and maintained at great expense to the Company; this information is a trade secret and constitutes the valuable goodwill of the Company.
In consideration for Employee's promises herein, the Company agrees to provide Employee with such confidential information; in return, Employee recognizes and acknowledges that such information must
be maintained in confidence, and to further such protection agrees to the provisions of Section 3 of this Agreement.

Therefore,
in consideration of the mutual promises, terms, covenants and conditions set forth herein and the performance of each, it is hereby agreed as follows:

A
G R E E M E N T S

1.Employment and Duties.

(a)   The
Company hereby employs Employee as Senior Vice President, General Counsel and Secretary. As such, Employee shall have responsibilities, duties and authority
reasonably accorded to and expected of a Senior Vice President, General Counsel and Secretary. Employee hereby accepts this employment upon the terms and conditions herein contained and, subject to
Section 1(b), agrees to devote his working time, attention and efforts to promote and further the business of the Company.

(b)   Employee
shall not, during the term of his employment hereunder, be engaged in any other business activity pursued for gain, profit or other pecuniary advantage except
to the (c) extent that such activity (i) does not interfere with Employee's duties and responsibilities hereunder and (ii) does not violate Section 3 hereof. The foregoing
limitations shall not be construed as prohibiting Employee from (A) serving on the boards of directors of other companies or (B) making personal investments in such form or manner as
will neither require his services, other than to a minimal extent, in the operation or affairs of the companies or enterprises in which such investments are made nor violate the terms of
Section 3 hereof.

2.Compensation. For all services rendered by Employee, the Company shall compensate Employee as follows:

(a)Base Salary. The base salary payable to Employee shall be $250,000 per year, payable on a regular basis in accordance
with the Company's standard payroll procedures but not less than bi-weekly. On at least an annual basis, the Board of Directors of the Company (the "Board") will review Employee's
performance and may make increases to such base salary if, in its discretion, any such

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increase
is warranted. Such recommended increase would, in all likelihood, require approval by the Board or a duly constituted committee thereof.

(b)Incentive Bonus Plan. Employee shall be eligible for a bonus opportunity of up to 65% of his annual base salary in
accordance with the Company's Incentive Bonus Plan as modified from time to time, payable in cash and/or equity of the Company (at the Company's discretion). The bonus payment and the Company's
targeted performance shall be determined and approved by the Board or the compensation committee thereof.

(c)Executive Perquisites, Benefits and Other Compensation. Employee shall be entitled to receive additional benefits and
compensation from the Company in such form and to such extent as specified below:



3.Non-Competition Agreement.

(a)   Subject
to Sections 5(d) and (f) and Section 12, Employee will not, during the period of his employment by or with the Company, and for a period of two
(2) years immediately following the termination of his employment with the Company, for any reason whatsoever, directly or indirectly, for himself or on behalf of or in conjunction with any
other person, company, partnership, corporation, business or entity of whatever nature:



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As
used in Section 3(a), references to the business, customers, Territory, etc. of the Company refer to the status of the Company prior to any Change in Control
(i.e., such breadth of business, customers, Territory, etc. shall not automatically be expanded to include those of a successor to the Company resulting
from a Change in Control). Notwithstanding the above, the foregoing covenant shall not be deemed to prohibit Employee from acquiring as an investment not more than three percent (3%) of the capital
stock of a competing business, whose stock is traded on a national securities exchange or over-the-counter.

(b)   Because
of the difficulty of measuring economic losses to the Company as a result of a breach of the foregoing covenant, and because of the immediate and irreparable
damage that could be caused to the Company for which it would have no other adequate remedy, Employee agrees that the foregoing covenant may be enforced by the Company in the event of breach by him by
injunctions and restraining orders without the necessity of posting any bond therefor.

(c)   In
the course of Employee's employment with the Company, Employee will become exposed to certain of the Company's confidential information and business relationships,
which the above covenants are designed to protect and Employee agrees to keep such confidential information in the strictest confidence. It is agreed by the parties that the foregoing covenants in
this Section 3 impose a reasonable restraint on Employee in light of the activities and business of the Company (including the Company's subsidiaries) on the date of the execution of this
Agreement and the current plans of the Company (including the Company's subsidiaries); but it is also the intent of the Company and Employee that such covenants be construed and enforced in accordance
with the changing activities, business and locations of the Company (including the Company's subsidiaries) throughout the term of this covenant, whether before or after the date of termination of the
employment of Employee, subject to the following paragraph. For example, if, during the Term of this Agreement, the Company (including the Company's subsidiaries) engages in new and different
activities, enters a new business or established new locations for its current activities or business in addition to or other than the activities or business enumerated under the Recitals above or the
locations currently established therefor, then Employee will be precluded from soliciting the customers or employees of such new activities or business or from such new location and from directly
competing with such new business within 100 miles of its then-established operating location(s) through the term of this covenant.

It
is further agreed by the parties hereto that, in the event that Employee shall cease to be employed hereunder, and shall enter into a business or pursue other activities not in
competition with

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the
Company (including the Company's subsidiaries), or similar activities or business in locations the operation of which, under such circumstances, does not violate clause (i) of this
Section 3, and in any event such new business, activities or location are not in violation of this Section 3 or of Employee's obligations under this Section 3, if any, Employee
shall not be chargeable with a violation of this Section 3 if the Company (including the Company's subsidiaries) shall thereafter enter the same, similar or a competitive (i) business,
(ii) course of activities or (iii) location, as applicable.

(d)   The
covenants in this Section 3 are severable and separate, and the unenforceability of any specific covenant shall not affect the provisions of any other
covenant. Moreover, in the event any court of competent jurisdiction shall determine that the scope, time or territorial restrictions set forth are unreasonable, then it is the intention of the
parties that such restrictions be enforced to the fullest extent which the court deems reasonable, and the Agreement shall thereby be reformed to such extent.

(e)   All
of the covenants in this Section 3 shall be construed as an agreement independent of any other provision in this Agreement, and the existence of any claim or
cause of action of Employee against the Company, whether predicated on this Agreement or otherwise, shall not constitute a defense to the enforcement by the Company of such covenants. It is
specifically agreed that the period of two (2) years following Employee's employment set forth at the beginning of this Section 3, during which the agreements and covenants of Employee
made in this Section 3 shall be effective, shall be computed by excluding from such computation any time during which Employee is in violation of any provision of this Section 3.

4.Place of Performance.

(a)   Employee's
place of employment is the Company's headquarters in Dallas, Texas. Employee understands that he may be requested by the Board to relocate from his present
residence to another geographic location in order to more efficiently carry out his duties and responsibilities under this Agreement or as part of a promotion or other increase in duties and
responsibilities. In the event that Employee is requested to relocate and agrees to do so, the Company will pay all relocation costs to move Employee, his immediate family and their personal property
and effects. Such costs may include, by way of example, but are not limited to, pre-move visits to search for a new residence, investigate schools or for other purposes; temporary lodging
and living costs prior to moving into a new permanent residence; duplicate home carrying costs; all closing costs on the sale of Employee's present residence and on the purchase of a comparable
residence in the new location; and added income taxes that Employee may incur, as a result of any payment hereunder, to the extent any relocation costs are not deductible for tax purposes. The general
intent of the foregoing is that Employee shall not personally bear any out-of-pocket cost as a result of the relocation, with an understanding that Employee will use his best
efforts to incur only those costs which are reasonable and necessary to effect a smooth, efficient and orderly relocation with minimal disruption to the business affairs of the Company and the
personal life of Employee and his family.

(b)   Notwithstanding
the above, if Employee is requested by the Board to relocate and Employee refuses, such refusal shall not constitute "good cause" for termination of this
Agreement under the terms of Section 5(c).

5.Term; Termination; Rights on Termination. The term of this Agreement shall begin on the date hereof and continue through
December 31, 2004 (the "Term"). This Agreement and Employee's employment may be terminated in any one of the following ways:



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In
the event of any termination by the Employee for Good Reason, as determined by a court of competent jurisdiction or pursuant to the provisions of Section 16 below, the Company shall pay all
amounts and damages to which Employee may be entitled as a result of such breach, including interest thereon and all reasonable legal fees and expenses and other costs incurred by Employee to enforce
his rights hereunder. In addition, Employee shall be entitled to receive Severance Pay equivalent to the base salary at the rate then in effect for a period of one (1) year. Further, none of
the provisions of Section 3 shall apply in the event this Agreement is terminated by Employee for Good Reason.



Upon
termination of this Agreement for any reason provided in clauses (a) through (g) above, Employee shall be entitled to receive all compensation earned and all benefits vested and
reimbursements due through the effective date of termination. Additional compensation subsequent to such a termination of this Agreement, if any, will be due and payable to Employee only to the extent
and in the manner expressly provided above or in Section 16. Except as otherwise provided in this Section 5, all other rights and obligations of the Company and Employee under this
Agreement shall cease as of the effective date of termination of this Agreement; however, the Company's obligations under Section 9 herein and Employee's obligations under Sections 3, 6, 7, 8
and 10 herein shall survive such termination in accordance with their terms.

6.Return of Company Property. All records, designs, patents, business plans, financial statements, manuals, memoranda, lists
and other property delivered to or compiled by Employee by or on behalf of the Company (including the Company's subsidiaries) or its representatives, vendors or customers which pertain to the business
of the Company (including the Company's subsidiaries) shall be and remain the property of the Company and be subject at all times to its discretion and control. Likewise, all correspondence, reports,
records, charts, advertising materials and other similar data pertaining to the business, activities or future plans of the Company (including the Company's subsidiaries) which is collected by
Employee shall be delivered promptly to the Company without request by it upon termination of Employee's employment.

7.Inventions. Employee shall disclose promptly to the Company any and all significant conceptions and ideas for inventions,
improvements and valuable discoveries, whether patentable or not, which are conceived or made by Employee, solely or jointly with another, during the period of employment or within one (1) year
thereafter, and which are directly related to the business or activities of the Company (including the Company's subsidiaries) and which Employee conceives as a result of his employment by the
Company. Employee hereby assigns and agrees to assign all his interests therein to the Company or its nominee. Whenever requested to do so by the Company, Employee shall execute any and all
applications, assignments or other instruments that the Company shall deem necessary to apply for and obtain letters patent of the United States or any foreign country or to otherwise protect the
Company's interest therein.

8.Trade Secrets. Employee agrees that he will not, during or after the term of this Agreement with the Company, disclose the
specific terms of the Company's (including the Company's subsidiaries) relationships or agreements with its significant vendors or customers or any other significant and material trade secret of the
Company (including the Company's subsidiaries), whether in existence or proposed, to any person, firm, partnership, corporation or business for any reason or purpose whatsoever, except as is disclosed
in the ordinary course of business.

9.Indemnification. In the event Employee is made a party to any threatened, pending or completed action, suit or proceeding,
whether civil, criminal, administrative or investigative (other than an action by the Company against Employee), by reason of the fact that he is or was performing services under this Agreement, then
the Company shall indemnify Employee against all expenses

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(including
attorneys' fees), judgments, fines and amounts paid in settlement, as actually and reasonably incurred by Employee in connection therewith. In the event that both Employee and the Company
are made a party to the same third-party action, complaint, suit or proceeding, the Company agrees to engage competent legal representation, and Employee agrees to use the same representation,
provided that if counsel selected by the Company shall have a conflict of interest that prevents such counsel from representing Employee, Employee may engage separate counsel and the Company shall pay
all attorneys' fees of such separate counsel. Further, while Employee is expected at all times to use his best efforts to faithfully discharge his duties under this Agreement, Employee cannot be held
liable to the Company for errors or omissions made in good faith where Employee has not exhibited gross, willful and wanton negligence and misconduct or performed criminal and fraudulent acts which
materially damage the business of the Company.

10.No Prior Agreements. Employee hereby represents and warrants to the Company that the execution of this Agreement by
Employee and his employment by the Company and the performance of his duties hereunder will not violate or be a breach of any agreement with a former employer, client or any other person or entity.
Further, Employee agrees to indemnify the Company for any claim, including, but not limited to, attorneys' fees and expenses of investigation, by any such third party that such third party may now
have or may hereafter come to have against the Company based upon or arising out of any non-competition agreement, invention or secrecy agreement between Employee and such third party
which was in existence as of the date of this Agreement.

11.Assignment; Binding Effect. Employee understands that he has been selected for employment by the Company on the basis of
his personal qualifications, experience and skills. Employee agrees, therefore, he cannot assign all or any portion of his performance under this Agreement and the Company agrees not to assign all or
any portion of its obligations under this Agreement (other than to a successor as a result of a Change in Control). Subject to the preceding two (2) sentences and the express provisions of
Section 12 below, this Agreement shall be binding upon, inure to the benefit of and be enforceable by the parties hereto and their respective heirs, legal representatives, successors and
assigns.

12.Change in Control.

(a)   Unless
he elects to terminate this Agreement pursuant to (c) below, Employee understands and acknowledges that the Company may be merged or consolidated with or
into another entity and that such entity shall automatically succeed to the rights and obligations of the Company hereunder.

(b)   In
the event of a pending Change in Control wherein the Employee has not received written notice at least fifteen (15) business days prior to the anticipated
closing date of the transaction giving rise to the Change in Control from the successor to all or a substantial portion of the Company's business and/or assets that such successor is willing as of the
closing to assume and agree to perform the Company's obligations under this Agreement in the same manner and to the same extent that the Company is hereby required to perform, such Change in Control
shall be deemed to be a termination of this Agreement by the Company and the amount of the lump-sum severance payment due to Employee shall be 1.22 times the sum of Employee's annual
salary plus maximum bonus opportunity in effect immediately prior to the Change in Control and the non-competition provisions of Section 3 shall not apply whatsoever. Payment shall
be made either at closing of the transaction if notice is served at least five (5) days before closing or within ten (10) days of Employee's written notice.

(c)   In
any Change in Control situation in which Employee has received written notice from the successor to the Company that such pending successor is willing to assume the
Company's obligations hereunder or Employee receives notice after (or within 15 business days prior to) the Change in Control that Employee is being terminated, Employee may nonetheless, at his sole
discretion, elect to terminate this Agreement by providing written notice to the Company at any time prior to closing of the transaction and up to two (2) years after the closing of the
transaction giving rise to the Change in

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Control.
In such case, the amount of the lump-sum severance payment due to Employee shall be 1.22 times the sum of Employee's annual salary plus maximum bonus opportunity in effect
immediately prior to the Change in Control and the non-competition provisions of Section 3 shall all apply. Payment shall be made either at closing if notice is served at least five
(5) days before closing or within ten (10) days of written notice by Employee.

(d)   For
purposes of applying Section 5 under the circumstances described in (b) and (c) above, the effective date of termination will be the later of
the closing date of the transaction giving rise to the Change in Control or Employee's notice as described above, and all compensation, reimbursements and lump-sum payments due Employee
must be paid in full by the Company at such time. Further, Employee will be given sufficient time in order to comply with the Securities and Exchange Commission's regulations to elect whether to
exercise and sell all or any of his vested options to purchase Common Stock of the Company, including any options with accelerated vesting under the provisions of the Company's stock option or similar
plan, as amended or any warrants, such that he may convert the options or warrants to shares of Common Stock of the Company at or prior to the closing of the transaction giving rise to the Change in
Control, if he so desires.

(e)   A
"Change in Control" shall be deemed to have occurred if:



(f)    The
Executive shall not be required to seek other employment following a Change in Control Termination and any compensation earned from other employment shall not reduce
the amounts otherwise payable under this Agreement.

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(g)   If
any portion of the severance benefits, Change in Control benefits or any other payment under this Agreement, or under any other agreement with, or plan of the
Company, including but not limited to stock options, warrants and other long-term incentives (in the aggregate "Total Payments") would be subject to the excise tax imposed by
Section 4999 of the Code, as amended (or any similar tax that may hereafter be imposed) or any interest or penalties with respect to such excise tax (such excise tax, together with any such
interest and penalties, are hereinafter collectively referred to as the "Excise Tax"), then Employee shall be entitled to receive from the Company an additional payment (the "Gross-up
Payment") (i.e., in addition to such other severance benefits, Change in Control benefits or any other payments under this Agreement) in an amount such that the net amount of Total Payments and
Gross-up Payment retained by the Employee, after the calculation and deduction of all Excise Tax on the Total Payments and all federal, state and local income tax, employment tax and
Excise Tax on the Gross-up Payment, shall be equal to the Total Payments.

For
purposes of this Section Employee's applicable Federal, state and local taxes shall be computed at the maximum marginal rates, taking into account the effect of any loss of personal
exemptions resulting from receipt of the Gross-Up Payment.

All
determinations required to be made under this Section 12, including whether a Gross-Up Payment is required under this Section, and the assumptions to be used in
determining the Gross-Up Payment, shall be made by the Company's current independent accounting firm, or such other firm as the Company may designate in writing prior to a Change in
Control (the "Accounting Firm"), which shall provide detailed supporting calculations both to the Company and Employee within twenty business days of the receipt of notice from Employee that there
will likely be a Change in Control, or such earlier time as is requested by the Company. In the event that the Accounting Firm is serving as accountant or auditor for the party effecting the Change in
Control or is otherwise unavailable, Employee (together with all other employees with comparable appointment rights in their respective employment agreements such that all such employees may
collectively select a single accounting firm) may appoint another nationally recognized accounting firm to make the determinations required hereunder (which accounting firm shall then be referred to
as the Accounting Firm hereunder). All fees and expenses of the Accounting Firm with respect to such determinations described above shall be borne solely by the Company.

Employee
agrees (unless requested otherwise by the Company) to use reasonable efforts to contest in good faith any subsequent determination by the Internal Revenue Service that Employee
owes an amount of Excise Tax greater than the amount determined pursuant to this Section;provided, that Employee shall be entitled to reimbursement by
the Company (on an after tax basis) of all fees and expenses reasonably incurred by Employee in contesting such determination. In the event the Internal Revenue Service or any court of competent
jurisdiction determines that Employee owes an amount of Excise Tax that is greater than the amount previously taken into account and paid under this Agreement (such additional Excise Tax being the
"Additional Excise Tax"), the Company shall promptly pay to Employee the amount of such shortfall. In the case of any payment that the Company is required to make to Employee pursuant to the preceding
sentence (a "Later Payment"), the Company shall also pay to Employee an additional amount such that after payment by Employee of all of Employee's applicable Federal, state and local taxes, including
any interest and penalties assessed by any taxing authority, on the Later Payment, Employee will retain from the Later Payment an amount equal to the Additional Excise Tax, which Employee shall use to
pay the Additional Excise Tax.

(h)   In
the event of a Change in Control, the Company shall require that the ultimate parent entity (or if no parent entity, the acquiring entity itself) of any entity that
acquires control (through ownership of securities or assets, consistent with the definitional triggers of a Change in Control set forth above) of the Company in connection with such Change in Control
assume or guaranty the Company's obligations under Section 12(g) of this Agreement.

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13.Complete Agreement. This Agreement is not a promise of future employment. Employee has no oral representations,
understandings or agreements with the Company or any of its officers, directors or representatives covering the same subject matter as this Agreement. This written Agreement is the final, complete and
exclusive statement and expression of the agreement between the Company and Employee and of all the terms of this Agreement, and it cannot be varied, contradicted or supplemented by evidence of any
prior or contemporaneous oral or written agreements. Notwithstanding the foregoing, Employee acknowledges the existence of the Company's employee handbook and related acknowledgment and understands
that to the extent there is a direct conflict between those and this Agreement, the provisions of this Agreement shall govern with respect to any such conflicting provisions. This written Agreement
may not be later modified except by a further writing signed by a duly authorized officer of the Company and Employee, and no term of this Agreement may be waived except by writing signed by the party
waiving the benefit of such term.

14.Notice. Whenever any notice is required hereunder, it shall be given in writing addressed as follows:

To the Company:

SOURCECORP, Incorporated
3232 McKinney Avenue
Suite 1000
Dallas, Texas 75204
Attn: Presidentwith a copy to:

SOURCECORP, Incorporated
3232 McKinney Avenue
Suite 1000
Dallas, Texas 75204
Attn: General Counselwith a copy to:

Charles C. Reeder, Esq.
Locke Liddell & Sapp LLP
2200 Ross Avenue
Suite 2200
Dallas, Texas 75201To Employee:

Charles S. Gilbert
4339 Normandy
Dallas, TX 75205


Notice
shall be deemed given and effective three (3) days after the deposit in the U.S. mail of a writing addressed as above and sent first class mail, certified, return receipt requested, or
when actually received, whichever is earlier. Either party may change the address for notice by notifying the other party of such change in accordance with this Section 14.

15.Severability; Headings. If any portion of this Agreement is held invalid or inoperative, the other portions of this
Agreement shall be deemed valid and operative and, so far as is reasonable and possible, effect shall be given to the intent manifested by the portion held invalid or inoperative. The Section headings
herein are for reference purposes only and are not intended in any way to describe, interpret, define or limit the extent or intent of the Agreement or of any part hereof.

16.Arbitration. Any unresolved dispute or controversy arising under or in connection with this Agreement or Employee's
employment shall be settled exclusively by arbitration, conducted before a panel of three (3) arbitrators in Dallas, Texas, in accordance with the rules of the American Arbitration Association
then in effect. The arbitrators shall not have the authority to add to, detract from, or modify any provision hereof nor to award punitive damages to any injured party. The arbitrators shall

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have
the authority to order back-pay, severance compensation, vesting of options (or cash compensation in lieu of vesting of options), reimbursement of costs, including those incurred to
enforce this Agreement, and interest thereon in the event the arbitrators determine that Employee was terminated without disability or good cause, as defined in Sections 5(b) and 5(c), respectively,
or that the Company has otherwise materially breached this Agreement. A decision by a majority of the arbitration panel shall be final and binding. Judgment may be entered on the arbitrators' award in
any court having jurisdiction. The costs of any arbitration proceeding shall be borne by the party or parties not prevailing in such proceeding as determined by the arbitrators. This Section shall
survive any termination of this Agreement.

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17.Governing Law. This Agreement shall in all respects be construed according to the laws of the State of Delaware.

| |  | EMPLOYEE:                               
| |  | ----------------------------------------
| |  | /s/ Charles S. GilbertCharles S. Gilbert
| |  | SOURCECORP, INCORPORATED                
| |  | By:                                     
| |  | Title:                                  
| |  | SOURCECORPManagement, L.P.              
| |  | By:                                     
| |  |                                         
| |  |                                         

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