Exhibit
      10.4

     

    [Cautionary
      Note: This Agreement has been translated into English from the original Chinese
      language version.] 

    


    Outsourcing
      Agreement

     

    Party
      A:
      Sale
      and Marketing Publishing House\

     

    Party
      B:
      Henan
      Xinhua Printing Factory

     

    In
      accordance with the Law of Contract in PRC, based on the mutual agreement of
      both parties, Party A authorizes Party B to print and produce the Case edition
      of China Marketing magazine. The contract is subject to the following terms
      and
      conditions:

     

    1.
      Amount
      of Printing: One edition each month, each edition is about 100,000 copies,
      the
      actual amount of printed copies will be based on the request form provided
      and
      signed by Party A.

     

    
      	
              2.

            	
              Basic
                Information of the magazine:

            


    

    
      	
               

            	
              1)

            	
              Size
                of the magazine: 210 mm x 285 mm

            


    

    
      	 	
              2)

            	
              Color
                printing of cover page and all inside
                text

            


    

    
      	 	
              3)

            	
              Sensitive
                layer on the cover page

            


    

     

    
      	
              3.

            	
              Paper
                Used:   (1)   Cover Page: 200g double-sided halftone
                paper

            


    

    
      	
            	(2)	
              Text:
                60g non-sensitive layer

            


    

    
      	
            	(3)	
              Insert
                Page: 80g MPM general light paper

            


    

     

    
      	
              4.

            	
              Packaging
                and Binding: By glue, base on the specific requirement of Party
                A.

            


    

     

    
      	
              5.

            	
              Settlement
                Price: (1) Cover Page: US$0.03625/copy; (2) Layer: US$0.0156/copy
                (3)
                Test: every 16 pages US$0.0756/copy

            


    

     

    
      	
              6.

            	
              Date
                of shipment: Party A will submit all the article through the internet
                to
                Party B. From the date Party B has received the final version of
                all the
                articles that need to be published on the current edition, Party
                B must
                ship the request copies to the place where Party A assigned. Before
                all
                the articles are finalized, Party B must follow the working procedure
                designed by Party A and delivery the sample of the magazine without
                any
                delay.

            


    

     

    
      
        
        

      

      
        1

        
          

        

      

      
        
        

      

    

     

    
      	
              7.

            	
              Payment
                Method: Party A must pay Party B in full amount of payment within
                60 days
                after the complete shipment. Party A can pay Party B by cash, check,
                cashier’s check, letter of credit or any other method that can be accepted
                by the bank of Party B.

            


    

     

    
      	
              8.

            	
              In
                case of failing or delaying to submit the payment, Party A will pay
                Party
                B penalty fee at 5% of total payment due which will be calculated
                on a
                daily basis. Party A will compensate all the loss Party B experienced
                in
                accordance with the relevant law of PRC. Party A reserve the right
                to seek
                the compensation from Party B in accordance with the Contract Law
                at PRC
                at any delay of shipment or quality control problems caused by Party
                B.

            


    

     

    
      	
              9.

            	
              Quality
                of the magazine has to meet the general standard set by the Chinese
                Press
                and Publication Administration

            


    

     

    
      	
              10.

            	
              The
                content of all articles provided by Party A has to comply with the
                rules
                and regulation of printing and producing set by Party B. Party A
                is full
                responsible to the content of all articles provided to Party B. Party
                B
                has the responsibility to maintain confidentiality of the information
                provided by Party A, such as the original copies of articles, the
                content
                of all articles and the amount of printing of each month
                

            


    

     

    
      	
              11.

            	
              The
                factory where Party B’s facilities are located is assigned to be the place
                for the quality examination. Party B agrees to deliver the magazine
                for
                Party A within the city of Zhengzhou with no additional
                charge.

            


    

     

    
      
        
        

      

      
        2

        
          

        

      

      
        
        

      

    

     

    
      	
              12.

            	
              During
                the term of this contract, in case of the wholesale price of paper
                increased more than 5%, Party A and Party B will amend the contract
                based
                on mutual consent. 

            


    

     

    
      	
              13.

            	
              During
                the term of this contract, neither Party A nor Party B can unilaterally
                make changes to or terminate this contact. Two months notice is required
                to any party that needs to terminate the contract, due to any
                uncontrollable causes.

            


    

     

    
      	
              14.

            	
              The
                term of this contract is from January 1, 2006 to December 31,
                2006.

            


    

    


    Party
      A:
      Sales
      and Marketing Publishing House     

    Authorized
      Representative: 

    (Corporate
      Seal) 

    Date:
      December 29, 2005 

    


    Party
      B:
      Henan Xinhua Printing Factory 


    Authorized
      Representative: 


    (Corporate
      Seal) 


    Date:
      December 29, 2005

     

    
      
        
        

      

      
        3