EXHIBIT 10.4
------------



                        THE PURCHASE AND SALES AGREEMENT
                        --------------------------------

This  Agreement,  made this  27th.  Day of March.  2004,  by and  between  P--CE
                             --------------------------
Computers,  Inc.,  a Nevada  corporation  doing  business as Personal  Computing
Environments,  having offices at Palm Springs, California, U.S.A., (hereafter as
"A"=purchaser),  and PC Frame, Inc. having its principal office at Room No. 201,
A Bldg.  Guroyootongsangga 636-62 Guro-Dong,  Guro-Gu, Seoul Korea (hereafter as
"B"=seller).

WITNESSETH
----------

IN CONSIDERATION OF the mutual covenants  contained  herein,  the parties hereto
agree as follows.


Article 1.     Definitions
----------     -----------

Except where the context otherwise requires, the following terms and expressions
used in this Agreement shall have the meaning respectively defined as follows:

1.1  The object of this contract is the personal computer setting frame, totally
     25 units.

1.2  "Products"  shall mean the  finished,  packaged  products  of the  personal
     computer setting frames.


Article 2.     Payment and Delivery
----------     --------------------

2.1  B agrees to  deliver  the 25  Products  to A at the price of  $22,500  USD,
     ($900/1 unit)

2.2  Payment for the Products by A is as follows.

The first payment $15,103 shall be remitted within three (3) days after the date
of this agreement.

The upper  $15,103 is consisted  of the price of 4/10 of total 25  units=$9,000,
packing for 25 units & etc.=$2,610, transferring fee from Seoul to Inchon for 25
units=$300,  CFS charge for 25 units &  etc.=$550,  Insurance  on 25  units=$43,
Handling charge for 25 units=$1,250,  shipping charge from Inchon to Bangkok for
25  units=$1,350.  The second payment  $13,500 shall be remitted  within five(5)
days from the date B has shipped the products and A has received the evidence of
shipping of 25 units.



                                        1
<PAGE>






2.3  Delivery shall be at the site of Bangkok Thailand..

2.4  B shall  ship 25 units of the  Product  within 25 days from the date that B
     has received the first payment .



































                                        2
<PAGE>






Article 3.     Assignment
----------     ----------

This Agreement  shall not be assigned by B except with the prior written consent
of A.


Article 4.     Governing Law
----------     -------------

This Agreement  shall be interpreted and governed by the laws of the Republic of
Korea.


Article 5.     Term
----------     ----

This Agreement shall become effective as of the date first above written.


IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed
------------------
by following officers.


A: Purchaser
------------
P--CE Computers, Inc.:
Allan Quattrin, President        March 29, 2004

Name and Title                   Date
/s/ Allan Quattrin

Signature



B: Seller
---------
PC Frame, Inc.:

Nam Ki Don, CEO                  March 29, 2004

Name and Title                   Date
/s/ Nam Ki Don

Signature


                                        3