Exhibit 10.35


              ACCOUNTS RECEIVABLE FINANCING MODIFICATION AGREEMENT

         This Accounts Receivable Financing Modification Agreement is entered
into as of March 27, 2002, by and between Giga Information Group, Inc. (the
"Borrower") and Silicon Valley Bank ("Bank").

1.       DESCRIPTION OF EXISTING INDEBTEDNESS: Among other indebtedness which
         may be owing by Borrower to Bank, Borrower is indebted to Bank pursuant
         to, among other documents, an Accounts Receivable Financing Agreement,
         dated April 7, 2000 by and between Borrower and Bank, as may be amended
         from time to time (the "Accounts Receivable Financing Agreement").
         Capitalized terms used without definition herein shall have the
         meanings assigned to them in the Accounts Receivable Financing
         Agreement.

Hereinafter, all indebtedness owing by Borrower to Bank shall be referred to as
the "Indebtedness" and the Accounts Receivable Financing Agreement and any and
all other documents executed by Borrower in favor of Bank shall be referred to
as the "Existing Documents."

2.       DESCRIPTION OF CHANGE IN TERMS.

         A.       Modification(s) to Accounts Receivable Financing Agreement:

                  1. The following defined terms in Section 1 are hereby amended
                  to read as follows:

                  "Advance Rate" is 80% or another percentage as Bank
                  establishes under Section 2.2.

                  "Applicable Rate" is a rate per annum equal to the "Prime
                  Rate" plus 1.0 percentage point.

                  "Facility Amount" is $5,000,000.00.

                  "Facility Period" is the period beginning on this date and
                  continuing until March 26, 2003, unless the period is
                  terminated sooner by the Bank with notice to Borrower.

                  2. Section 3.5 entitled Collateral Handling Fee is hereby
                  amended as follows:

                  On each Reconciliation Day, Borrower will pay to Bank a
                  collateral handling fee, equal to 0.25% per month of the
                  average daily Financed Receivable Balance outstanding during
                  the applicable Reconciliation Period. After an Event of
                  Default, the Collateral Handling Fee will increase to 0.750%
                  effective immediately before the Event of Default.

                  3. Section 6.2 entitled Affirmative Covenants is hereby
                  amended in part as follows:


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                  Subsection (M) is hereby deleted and replaced with the
                  following:

                  (M) Borrower to maintain a minimum net income of $1.00 on a
                  quarterly basis, with a one time quarterly net loss of
                  ($100,000.00) to be permitted.

                  Subsection (O) is hereby deleted and replaced with the
                  following:

                  (O) Borrower will maintain an Adjusted Quick Ratio of at least
                  1.40:1.00 on a quarterly basis, with the exception of the
                  quarter ending June 30, 2002 only, in which Borrower shall
                  maintain an Adjusted Quick Ratio of at least 1.25:1.00.

         B.       Waiver of Financial Covenant Defaults.
                  -------------------------------------

                  1. Bank hereby waives Borrower's existing default under the
                  Loan Agreement by virtue of Borrower's failure to comply with
                  the Adjusted Quick Ratio and the Increase in Annual Value
                  covenant for the quarter ended December 31, 2001. Bank's
                  waiver of Borrower's compliance of these covenants shall apply
                  only to the foregoing period. Accordingly, for the quarter
                  ended March 31, 2002, Borrower shall be in compliance with
                  these covenants, as amended herein.

                           Bank's agreement to waive the above-described
                  defaults (1) in no way shall be deemed an agreement by the
                  Bank to waive Borrower's compliance with the above-described
                  covenants as of all other dates and (2) shall not limit or
                  impair the Bank's right to demand strict performance of these
                  covenants as of all other dates and (3) shall not limit or
                  impair the Bank's right to demand strict performance of all
                  other covenants as of any date.

3.       CONSISTENT CHANGES. The Existing Documents are each hereby amended
         wherever necessary to reflect the changes described above.

4.       PAYMENT OF LINE FEE. Borrower shall pay Bank a fee in the amount of
         Thirty Seven Thousand Five Hundred Dollars ($37,500) ("Line Fee") plus
         all out-of-pocket expenses.

5.       NO DEFENSES OF BORROWER. Borrower agrees that, as of this date, it has
         no defenses against the obligations to pay any amounts under the
         Indebtedness.

6.       CONTINUING VALIDITY. Borrower understands and agrees that in modifying
         the existing Indebtedness, Bank is relying upon Borrower's
         representations, warranties, and agreements, as set forth in the
         Existing Documents. Except as expressly modified pursuant to this
         Accounts Receivable Financing Modification Agreement, the terms of the
         Existing Documents remain unchanged and in full force and effect.
         Bank's agreement to modifications to the existing Indebtedness pursuant
         to this Accounts Receivable Financing Modification Agreement in no way
         shall obligate Bank to make any future modifications to the
         Indebtedness. Nothing in this Accounts Receivable Financing
         Modification Agreement shall constitute a satisfaction of the
         Indebtedness. It is the intention of Bank and Borrower to retain as
         liable parties all makers and endorsers of Existing Documents, unless
         the party is expressly released by Bank in writing. No maker, endorser,
         or guarantor will be released by virtue of this Accounts Receivable


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         Financing Modification Agreement. The terms of this paragraph apply not
         only to this Accounts Receivable Financing Modification Agreement, but
         also to any subsequent Accounts Receivable Financing modification
         agreements.

7.       CONDITIONS. The effectiveness of this Accounts Receivable Financing
         Modification Agreement is conditioned upon payment of the Line Fee.

8.       COUNTERSIGNATURE. This Accounts Receivable Financing Modification
         Agreement shall become effective only when executed by Borrower and
         Bank.

This Accounts Receivable Financing Modification Agreement is executed as of the
date first written above.

BORROWER:                                       BANK:
Giga Information Group, Inc.                    Silicon Valley Bank
By: /s/ V.M. Lynch                              By:  /s/ Dave Reich
    -------------------                              -----------------------
Name: Victoria M. Lynch                         Name: Dave Reich
      -----------------                               ----------------------
Title: Senior VP & CFO                          Title: Senior Vice President
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