**Exhibit      2.4**

**SECOND      ADDENDUM**

**TO**

**AGREEMENT      AND PLAN OF MERGER**

**WHEREAS**

**WHEREAS**

**NOW,      THEREFORE**

| 1.   | The              Parties are aware that certain provisions of the Merger Agreement,              Addendum and Employment Agreement of Joel L. Owens dated February 28,              2005              may give the impression that the Additional Merger Consideration              referenced therein is tied to the continued employment of Mr. Owens. |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.   | The              parties assert and acknowledge that it is not now, and was not at the              time              the Merger Agreement, Addendum and Employment Agreement were each              executed, the intent of any party to tie the Additional Merger              Consideration to Mr. Owens employment. |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.   | Consequently,              the Parent and the Merger Subs agree that they will not take any action              whatsoever to enforce any provision or covenant in Paragraph 1.11(1)              of              the Addendum to the Merger Agreement in the event that Joel Owens early              resigns or is terminated “for cause.” |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.   | The              Parent and Merger Subs further agree that Paragraphs 3 and 6 of the              Employment Agreement of Joel Owens shall not be read or interpreted              as              inconsistent with the agreements set forth in this Second              Addendum. |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 5.   | All              other terms and provisions of the Merger Agreement and Addendum shall              remain in full force and effect except those modified by this Second              Addendum. |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **WINDSORTECH,                  INC. (QSGI INC.)** | **QUALTECH                  SERVICES ACQUISITION CORPORATION**       |
|----------------------------------------------------|----------------------------------------------------------------------|
|                                               |                                                                 |
| By:                  ____________________________  | By:                  __________________________                      |
| Name:                  Marc Sherman                | Name:                  Marc Sherman                                  |
| Title:                  CEO                        | Title:                  CEO                                          |
|                                               |                                                                 |
| **QUALTECH                  INTERNATIONAL**        | **QUALTECH                  INTERNATIONAL**                          |
| **ACQUISITION                  CORPORATION**       | **CORPORATION**** **                                            |
|                                               |                                                                 |
|                                               |                                                                 |
| By:                  ____________________________  | By:                  __________________________                      |
| Name:                  Marc Sherman                | Name:                  Joel L. Owens                                 |
| Title:                  CEO                        | Title:                                                               |
|                                               |                                                                 |
|                                               |                                                                 |
|                                               |                                                                 |
| **QUALTECH                  SERVICES GROUP, INC.** | **QUALTECH                  SERVICES GROUP, INC., SOLE SHAREHOLDER** |
|                                               |                                                                 |
| By:                  ____________________________  | By:                  __________________________                      |
| Name:                  Jolene L. Owens             | Name:                  Jolene L. Owens                               |
| Title:                                             | Title:                                                               |
|                                               |                                                                 |
|                                               |                                                                 |
|                                               |                                                                 |
| **QUALTECH                  INTERNATIONAL**        | **JOEL                  L. OWENS**                                   |
| **CORPORATION                  SOLE SHAREHOLDER**  |                                                                 |
|                                               |                                                                 |
|                                               |                                                                 |
| By:                  ____________________________  | By:                  __________________________                      |
| Name:                  Joel L. Owens               | Name:                  Joel L. Owens                                 |
| Title:                                             | Title:                  Individually                                 |

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