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                                                                   Exhibit 10.14

                                 Lease Agreement

This Lease is made by and between LESSOR: Wang, Rei-Bi (hereinafter referred to
as "Party A") and LESSEE : Kid Castle Internet Technology Corporation
(hereinafter referred to as "Party B"). Both parties agree to abide by the terms
and conditions set forth as follows:

1.    Premises under the Lease: 8th F-5, No. 251, Ming-Chuan 1 Road, Kaohsiung
      City.

2.    The term of the Lease shall be two years, commencing from June 1st, 2004
      to May 31st, 2006.

3.    Rent:

   A.   The monthly rent shall be NT$48,000 (including value added tax) and
        shall be paid on the first day of each month.

   B.   Party B shall pay a rental deposit of NT$165,000 to Party A. The said
        rental deposit shall be returned to Party B without interest upon
        expiration of this Lease, when Party B vacates and surrenders the
        Premises to Party A.

4.    Use of the Premises:

   A.   Party B shall use the Premises only for the business operation.

   B.   Prior to consent by Party A during the term of this Lease, Party B shall
        not, in whole or in part, have the Premises lent, subleased,
        transferred, to any third party, or in any other way provided for use by
        any third party.

   C.   Upon expiration of this Lease, Party B shall not request moving costs
        and/or other expenses from Party A, and is obligated to vacate and
        surrender the Premises to Party A.

   D.   Party B shall not use the Premises for any illegal use, nor for storing
        hazardous articles that will cause public danger.

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   E.   If Party B desires to make improvement and/or change of facilities in
        the Premises, construction work can only begin upon consent given by
        Party A and shall not damage the main structure and the facilities of
        the Building. Upon expiration of the terms of this Lease, Party B shall
        be responsible for the restoration of the Premises.

5.    Rights and Obligations: Party B shall use the Premises with the degree of
      care of a responsible administrator. Unless the Premises are damaged or
      destroyed due to act of God or any other force majeure, Party B shall be
      responsible for the damages attributed to Party B's negligence. If the
      damage or destruction is caused in the course of nature or due to normal
      wear and tear, Party A shall be responsible for the reparation.

6.    Default and Penalty:

   A.   Party A may terminate the Lease in the event that Party B violates any
        provisions of this Lease or delays in paying rent payable over two terms
        of payment and fails to pay the rent within a time limit upon a warning
        given by Party A.

   B.   Upon the expiration or termination of the Lease term, in the event Party
        B delays in surrendering the Premises, Party B shall be liable for a
        default penalty equivalent to one month of the rental commencing from
        the following date of expiration or termination.

7.    Special Agreements:

   A.   All taxes relating to the Premises shall be borne by Party A; whereas
        the expenses involved in the water supply, electricity and taxes
        relating to business operations shall be borne by Party B.

   B.   Any article or furniture left inside the Premises after Party B has
        vacated and returned the Premises, shall be deemed to be abandoned at
        the disposal of Party A as waste.

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   C.   If the parties hereto provide a guarantor(s) with this Lease, the
        parties and their guarantor(s) respectively shall be jointly liable to
        the responsibility for the performance of the Lease.

   D.   The termination of this Lease during the Lease term by either party
        shall be subject to consent by the other party.

8.    Forcible execution to be taken: (blank)

      The Parties:

      Lessor (Party A):               /s/ Wang, Rei-Bi

      Address:                        14th Floor, No. 1, Lane 228, Nanking
                                      Road, Feng Shan City, Kaohsiung County

      ID No.:                         T202439142

      Lessee (Party B)                /s/ Kid Castle Internet Technology
                                      Corporation

      Address:                        8th Floor, No. 98, Ming-Chuan Road,
                                      Hsintien City, Taipei County

      Business Uniform No.:           70676630

      Party B's Guarantor (Party C): (Intentionally Blank)

      ID No.:                        (Intentionally Blank)

      Address:                       (Intentionally Blank)