EXHIBIT 10.7
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                                ESCROW AGREEMENT

     THIS ESCROW AGREEMENT (this "Agreement") is made and entered into as of
January 6, 2006, by and among THOMAS PHARMACETICALS, INC., a New Jersey
corporation (the "Company"); iVOICE, INC., a New Jersey corporation (the
"Investor"); and Meritz & Muenz LLP ( "Escrow Agent").


                                   BACKGROUND

     WHEREAS, the Company was formed by the merger (the "Merger") of Thomas
Pharmaceuticals Ltd., a New York corporation ("TPL"), with and into Thomas
Pharmaceuticals, Ltd. (f/k/a iVoice Acquisition Corp.), a New Jersey corporation
("iVoice Acquisition"), pursuant to the terms of that certain Agreement and Plan
of Merger, by and among Investor, iVoice Acquisition, TPL and the then
Shareholders of TPL, dated as of the date hereof (the "Merger Agreement"), and
pursuant to the Merger Agreement and the Transaction Documents (as defined
therein), (i) the then Shareholders of TPL (the "Series A Preferred
Shareholders") acquired and now hold one hundred percent (100%) of the
outstanding shares of Series A Preferred Stock of the Company, no par value per
share (the "Series A Preferred Stock"), and (ii) iVoice acquired and will
acquire up to seven hundred and fifty (750) shares of the Series B Preferred
Stock of the Company, no par value per share (the "Series B Preferred Stock"),
and (B) one hundred (100) shares of the Common Stock of the Company, no par
value per share.

     WHEREAS, (i) Immediately prior to the merger, iVoice Acquisition issued to
Investor (A) three hundred twenty five (325) shares of the Company's Series B
Preferred Stock, no par value per share (the "Series B Preferred Stock"), (B) a
purchased convertible debenture in the principal amount of Three Hundred Sixty
Thousand Dollars ($360,000) and (C) an convertible debenture issued as payment
for the agreement to provide certain administrative services in the principal
amount of One Hundred Thousand Dollars ($100,000) (together, the "Initial
Convertible Debentures"), each of which were converted into securities of the
Company on the same terms and conditions they were issued by iVoice Acquisition
immediately prior to the merger, and (ii) pursuant to the terms of the Merger
Agreement, iVoice has agreed to purchase (A) additional convertible debentures
in an aggregate principal amount of up to Four Hundred Twenty Five Thousand
Dollars ($425,000) at par (together with the Initial Convertible Debentures, the
"Convertible Debentures"), an (B) four hundred twenty five additional shares of
Series B Preferred Stock (all such securities of the Company being referred to
herein as the "Convertible Securities"), each convertible into shares of the
Company's common stock, no par value per share (the "Common Stock"). Capitalized
terms not defined herein shall have the meaning ascribed to them in the
Convertible Debentures.

     WHEREAS, the Company and the Investor have agreed that, at the time that a
Form SB-2 filed by the Company with the Securities and Exchange Commission
("SEC") with respect to the Spin-Off Transactions (as such term is defined in
the Shareholders'

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Agreement (as defined in the Merger Agreement)) is deemed effective by the SEC,
the Company shall deposit 1,000,000,000 shares of Common Stock in a segregated
escrow account to be held by Escrow Agent (the "Escrow Shares"), which shall be
made available for disbursement to Investor upon receipt by Escrow Agent of the
Convertible Securities, together with an executed conversion form thereto fully
completed and executed by the Investor with respect to any Convertible
Securities;

     WHEREAS, Escrow Agent has agreed to accept, hold, and disburse the Escrow
Shares deposited with it in accordance with the terms of this Agreement.

     NOW THEREFORE, in for good and valuable consideration, the receipt and
sufficiency of which is acknowledged, the parties hereto agree as follows:

     1. Appointment of and Acceptance by Escrow Agent.

     a. The Investor and the Company hereby appoint the Escrow Agent to serve as
the holder of the Escrow Shares, which shall be issued upon the conversion of
the Convertible Securities in accordance with their respective terms. The Escrow
Agent hereby accepts such appointment and, upon receipt via D.W.A.C or the
certificates representing the Escrow Shares in accordance with Section 3 below,
agrees to hold and disburse the Escrow Shares in accordance with this Agreement.

     b. The Company hereby acknowledges that the Escrow Agent is counsel to the
Investor in connection with the transactions contemplated and referenced herein.
The Company agrees that in the event of any dispute arising in connection with
this Escrow Agreement or otherwise in connection with any transaction or
agreement contemplated and referenced herein, the Escrow Agent shall be
permitted to continue to represent the Investor and the Company will not seek to
disqualify such counsel for such reason.

     2. Creation of Escrow Account/Common Stock Account.

     a. On or prior to the date of this Agreement, the Escrow Agent shall
establish an account for the receipt of physical stock certificates of the
Escrow Shares. The Company, on or prior to the date that a Form SB-2 filed by
the Company with the SEC with respect to the Spin-Off Transactions is deemed
effective by the SEC, will deliver certificates for 1,000,000,000 share of
Common Stock, to be held by the Escrow Agent for the account of the Company as
Escrow Shares and released pursuant to the terms of this Agreement.

     3. Disbursements from the Escrow Account.

     a. At such time as Escrow Agent has received a notice from the Investor
stating that the Convertible Securities, or any part thereof are being converted
(the "Conversion Notice") together with the Convertible Securities referred to
in such Conversion Notice, the Escrow Agent shall immediately notify the Company
and the Shareholder Representative under the Merger Agreement of receipt of such
Conversion Notice. No later than two (2) business days following receipt of
Conversion Notice, the Escrow Agent will release to the Investor one or more
certificates evidencing the number

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of Escrow Shares specified in the Conversion Notice, which number shall not
exceed the number of Escrow Shares. In releasing such Escrow Shares to the
Investor the Escrow Agent is authorized to rely upon such Conversion Notice from
the Investor and may accept any signatory from the Investor listed on the
signature page to this Agreement and any other signature from the Investor that
the Escrow Agent has on file.

     b. Following receipt of all of the Convertible Securities and Conversion
Notices with respect to the full and complete conversion of all Convertible
Securities (or proof to the reasonable satisfaction of the Escrow Agent that the
obligations of the Company under the Convertible Securities have been satisfied
other than through conversion), the Escrow Agent shall release the remaining
Escrow Shares to the Company, and, following such release, the obligations of
the Escrow Agent under this Agreement shall terminate.

     c. Upon the conversion of one or more of the Convertible Securities, the
Escrow Agent shall deliver to the Company such Convertible Securities for
cancellation; provided, however, in the event that such Convertible Securities
have not been fully converted, the Escrow Agent shall request from the Company
new Convertible Securities representing the unconverted portions or such
partially converted Convertible Securities and, upon receipt from the Company,
shall deliver to Investor such replacement Convertible Securities and to the
Company the partially converted Convertible Securities.

     d. As compensation for its services under this Agreement, the Escrow Agent
shall receive a transaction fee of five hundred dollars ($500), payable by the
Company, for each transaction or series of transactions undertaken pursuant to a
Conversion Notice received by the Escrow Agent.

     4. Suspension of Performance: Disbursement Into Court.

     a. Escrow Agent. If at any time, there shall exist any dispute between the
Company and the Investor with respect to holding or disposition of any portion
of the Escrow Shares or any other obligations of Escrow Agent hereunder, or if
at any time Escrow Agent is unable to determine, to Escrow Agent's sole
satisfaction, the proper disposition of any portion of the Escrow Shares or
Escrow Agent's proper actions with respect to its obligations hereunder, or if
the parties have not within thirty (30) days of the furnishing by Escrow Agent
of a notice of resignation pursuant to Section 5 hereof, appointed a successor
Escrow Agent to act hereunder, then Escrow Agent may, in its sole discretion,
take either or both of the following actions:

          i. Suspend the performance of any of its obligations (including
     without limitation any disbursement obligations) under this Escrow
     Agreement until such dispute or uncertainty shall be resolved to the sole
     satisfaction of the Escrow Agent or until a successor Escrow Agent shall be
     appointed (as the case may be); and/or

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          ii. Petition (by means of an interpleader action or any other
     appropriate method) any court of competent jurisdiction in any venue
     convenient to Escrow Agent, for instructions with respect to such dispute
     or uncertainty, and to the extent required by law, pay into such court, for
     holding and disposition in accordance with the instructions of such court,
     the Escrow Shares.

     a. Liability of Escrow Agent. Escrow Agent shall have no liability to the
Company, the Investor, or any person with respect to any such suspension of
performance or disbursement into court, specifically including any liability or
claimed liability that may arise, or be alleged to have arisen, out of or as a
result of any delay in the disbursement of Escrow Shares or any delay in with
respect to any other action required or requested of Escrow Agent.

     5. Resignation and Removal of Escrow Agent. Escrow Agent may resign from
the performance of its duties hereunder at any time by giving thirty (30) days'
prior written notice to the parties or may be removed, with or without cause, by
the parties, acting jointly, by furnishing a joint written direction to Escrow
Agent, at any time by the giving of ten (10) days' prior written notice to
Escrow Agent as provided herein below. Upon any such notice of resignation or
removal, the representatives of the Investor and the Company identified in
Sections 9(a)(iv) and 9(b)(iv), below, jointly shall appoint a successor Escrow
Agent hereunder. Upon the acceptance in writing of any appointment of Escrow
Agent hereunder by a successor Escrow Agent, such successor Escrow Agent shall
thereupon succeed to and become vested with all the rights, powers, privileges
and duties of the retiring Escrow Agent, and the retiring Escrow Agent shall be
discharged from its duties and obligations under this Escrow Agreement, but
shall not be discharged from any liability for actions taken as Escrow Agent
hereunder prior to such succession. After any retiring Escrow Agent's
resignation or removal, the provisions of this Escrow Agreement shall inure to
its benefit and remain obligations of such Escrow Agent, as the case may be, as
to any actions taken or omitted to be taken by it while it was Escrow Agent
under this Escrow Agreement. The retiring Escrow Agent shall transmit all
records pertaining to the Escrow Shares and shall deliver all Escrow Shares to
the successor Escrow Agent, after making copies of such records as the retiring
Escrow Agent deems advisable

     6. Liability of Escrow Agent.

     a. Escrow Agent shall have no liability or obligation with respect to the
Escrow Shares except for Escrow Agent's willful misconduct or gross negligence.
Escrow Agent's sole responsibility shall be for the safekeeping and disbursement
of the Escrow Shares in accordance with the terms of this Agreement. Escrow
Agent shall have no implied duties or obligations and shall not be charged with
knowledge or notice or any fact or circumstance not specifically set forth
herein. Escrow Agent may rely upon any instrument, not only as to its due
execution, validity and effectiveness, but also as to the truth and accuracy of
any information contained therein, which Escrow Agent shall in good faith
believe to be genuine, to have been signed or presented by the person or parties
purporting to sign the same and conform to the provisions of this Agreement. In
no event shall Escrow Agent be liable for incidental, indirect, special, and
consequential

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or punitive damages. Escrow Agent shall not be obligated to take any legal
action or commence any proceeding in connection with any account in which Escrow
Shares are deposited, or this Agreement, or to appear in, prosecute or defend
any such legal action or proceeding. Escrow Agent may consult legal counsel
selected by it in the event of any dispute or question as to construction of any
of the provisions hereof or of any other agreement or its duties hereunder, or
relating to any dispute involving any party hereto, and shall incur no liability
and shall be fully indemnified from any liability whatsoever in acting in
accordance with the opinion or instructions of such counsel. The Company shall
promptly pay, upon demand, the reasonable fees and expenses of any such counsel.

     b. The Escrow Agent is hereby authorized, in its sole discretion, to comply
with orders issued or process entered by any court with respect to the Escrow
Shares, without determination by the Escrow Agent of such court's jurisdiction
in the matter. If any portion of the Escrow Shares is at any time attached,
garnished or levied upon under any court order, or in case the payment,
assignment, transfer, conveyance or delivery of any such property shall be
stayed or enjoined by any court order, or in any case any order judgment or
decree shall be made or entered by any court affecting such property or any part
thereof, then and in any such event, the Escrow Agent is authorized, in its sole
discretion, to rely upon and comply with any such order, writ judgment or decree
which it is advised by legal counsel selected by it, binding upon it, without
the need for appeal or other action; and if the Escrow Agent complies with any
such order, writ, judgment or decree, it shall not be liable to any of the
parties hereto or to any other person or entity by reason of such compliance
even though such order, writ judgment or decree may be subsequently reversed,
modified, annulled, set aside or vacated.

     7. Indemnification of Escrow Agent. From and at all times after the date of
this Agreement, the parties jointly and severally, shall, to the fullest extent
permitted by law and to the extent provided herein, indemnify and hold harmless
Escrow Agent and each director, officer, employee, attorney, agent and affiliate
of Escrow Agent (collectively, the "Indemnified Parties") against any and all
actions, claims (whether or not valid), losses, damages, liabilities, costs and
expenses of any kind or nature whatsoever (including without limitation
reasonable attorney's fees, costs and expenses) incurred by or asserted against
any of the Indemnified Parties from and after the date hereof, whether direct,
indirect or consequential, as a result of or arising from or in any way relating
to any claim, demand, suit, action, or proceeding (including any inquiry or
investigation) by any person, including without limitation the parties to this
Agreement, whether threatened or initiated, asserting a claim for any legal or
equitable remedy against any person under any statute or regulation, including,
but not limited to, any federal or state securities laws, or under any common
law or equitable cause or otherwise, arising from or in connection with the
negotiation, preparation, execution, performance or failure of performance of
this Agreement or any transaction contemplated herein, whether or not any such
Indemnified Party is a party to any such action or proceeding, suit or the
target of any such inquiry or investigation; provided, however, that no
Indemnified Party shall have the right to be indemnified hereunder for liability
finally determined by a court of competent jurisdiction, subject to no further
appeal, to have resulted solely from the gross negligence or willful misconduct
of such Indemnified Party, whereupon Escrow Agent shall promptly reimburse the
Company for any and all expenses paid to the Escrow

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Agent in respect of such claims. If any indemnifiable action or claim shall be
brought or asserted against any Indemnified Party, such Indemnified Party shall
promptly notify the Company and the Investor hereunder in writing, and the and
the Company shall assume the defense thereof, including the employment of
counsel and the payment of all expenses. Such Indemnified Party shall, in its
sole discretion, have the right to employ separate counsel (who may be selected
by such Indemnified Party in its sole discretion) in any such action and to
participate and to participate in the defense thereof, and the fees and expenses
of such counsel shall be paid by such Indemnified Party, except that the
Investor and/or the Company shall be required to pay such fees and expense if
(a) the Investor or the Company agree to pay such fees and expenses, or (b) the
Investor and/or the Company shall fail to assume the defense of such action or
proceeding or shall fail, in the sole discretion of such Indemnified Party, to
employ counsel reasonably satisfactory to the Indemnified Party in any such
action or proceeding, (c) the Investor and the Company are the plaintiff in any
such action or proceeding or (d) the named or potential parties to any such
action or proceeding (including any potentially impleaded parties) include both
Indemnified Party the Company and/or the Investor and Indemnified Party shall
have been advised by counsel that there may be one or more legal defenses
available to it which are different from or additional to those available to the
Company or the Investor. The Company shall be liable to pay fees and expenses of
counsel pursuant to the preceding sentence, except for any fees or expenses the
Investor agrees to pay under clause (a) above, which shall be paid by Investor.
All such fees and expenses payable by the Company and/or the Investor pursuant
to the foregoing sentence shall be paid from time to time as incurred, both in
advance of and after the final disposition of such action or claim. The
obligations of the parties under this section shall survive any termination of
this Agreement, and resignation or removal of the Escrow Agent shall be
independent of any obligation of Escrow

     8. Expenses of Escrow Agent. The Company shall reimburse Escrow Agent for
all of its reasonable out-of-pocket expenses, including telephone and facsimile
transmission costs, postage (including express mail and overnight delivery
charges), copying charges and the like. All of the compensation and
reimbursement obligations set forth in this Section shall be payable by the
Company, upon demand by Escrow Agent. The obligations of the Company under this
Section shall survive any termination of this Agreement and the resignation or
removal of Escrow Agent.

     9. Warranties.

     a. The Investor makes the following representations and warranties to the
Escrow Agent:

          i. The Investor has full power and authority to execute and deliver
     this Agreement and to perform its obligations hereunder.

          ii. This Agreement has been duly approved by all necessary action of
     the Investor and has been executed by duly authorized officers of the
     Investor, enforceable in accordance with its terms.

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          iii. The execution, delivery, and performance of the Investor of this
     Agreement will not violate, conflict with, or cause a default any
     applicable law or regulation, any court order or administrative ruling or
     degree to which the Investor is a party or any of its property is subject,
     or any agreement, contract, indenture, or other binding arrangement.

          iv. Jerome Mahoney has been duly appointed to act as the
     representative of Investor hereunder and has full power and authority to
     execute, deliver, and perform this Agreement to amend, modify, or waive any
     provision of this Agreement, and to take any and all other actions as the
     Investor's representative under this Agreement, all without further consent
     or direction form, or notice to, the Investor or any other party.

          v. No party other than the parties hereto have, or shall have, any
     lien, claim or security interest in the Escrow Shares or any part thereof.
     No financing statement under the Uniform Commercial Code is on file in any
     jurisdiction claiming a security interest in or describing (whether
     specifically or generally) the Escrow Shares or any part thereof.

          vi. All of the representations and warranties of the Investor
     contained herein are true and complete as of the date hereof and will be
     true and complete at the time of any disbursement from the Escrow Shares.

     b. The Company makes the following representations and warranties to Escrow
Agent and the Investor:

          i. The Company has full power and authority to execute and deliver
     this Agreement and to perform its obligations hereunder.

          ii. This Agreement has been duly approved by all necessary corporate
     action of the Company, including any necessary shareholder approval, has
     been executed by duly authorized officers of the Company, enforceable in
     accordance with its terms.

          iii. The execution, delivery, and performance by the Company of this
     Escrow Agreement is in accordance with the Transaction Documents and will
     not violate, conflict with, or cause a default under the certificate of
     incorporation or bylaws of the Company, any applicable law or regulation,
     any court order or administrative ruling or decree to which the Company is
     a party or any of its property is subject, or any agreement, contract,
     indenture, or other binding arrangement.

          iv. Farris M. Thomas, Jr. has been duly appointed to act as the
     representative of the Company hereunder and as the Shareholder
     Representative and has full power and authority to execute, deliver, and
     perform this Agreement, to amend, modify or waive any provision of this
     Agreement and to take all other actions as the Company's Representative
     under this Agreement, all without further consent or direction from, or
     notice to, the Company or any other party.

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          v. No party other than the parties hereto shall have, any lien, claim
     or security interest in the Escrow Shares or any part thereof. No financing
     statement under the Uniform Commercial Code is on file in any jurisdiction
     claiming a security interest in or describing (whether specifically or
     generally) the Escrow Shares or any part thereof.

          vi. All of the representations and warranties of the Company contained
     herein are true and complete as of the date hereof and will be true and
     complete at the time of any disbursement from the Escrow Shares.

     10. Consent to Jurisdiction and Venue. In the event that any party hereto
commences a lawsuit or other proceeding relating to or arising from this
Agreement, the parties hereto agree that the United States District Court for
the District of New Jersey shall have the sole and exclusive jurisdiction over
any such proceeding. If all such courts lack federal subject matter
jurisdiction, the parties agree that the Superior Court Division of New Jersey,
Chancery Division of Hudson County shall have sole and exclusive jurisdiction.
Any of these courts shall be proper venue for any such lawsuit or judicial
proceeding and the parties hereto waive any objection to such venue. The parties
hereto consent to and agree to submit to the jurisdiction of any of the courts
specified herein and agree to accept the service of process to vest personal
jurisdiction over them in any of these courts.

     11. Notice. All notices and other communications given or made pursuant
hereto shall be in writing and shall be deemed to have been duly given or made
if and when delivered personally, against written receipt thereof, or by
overnight courier to the parties at the following addresses or sent by
electronic transmission, with confirmation received, to the telecopy numbers
specified below (or at such other address or telecopy number for a party as
shall be specified by like notice):

     If to Investor, to:            iVoice, Inc.
                                    750 route 34
                                    Matawan,  NJ  07747
                                    Attention: Jerome Mahoney
                                    Telephone: 732-441-7700
                                    Facsimile: 732-441-9895

     If to Escrow Agent, to:        Meritz & Muenz LLP
                                    2021 O Street, NW
                                    Washington, DC 20036
                                    Attention: Lawrence A. Muenz, Esq.
                                    Telephone: 202-787-1964
                                    Facsimile: 202-787-39095

     If to Company, to:             Thomas Pharmaceuticals, Inc
                                    c/o iVoice, Inc.
                                    750 Route 34
                                    Matawan, NJ  07747
                                    Attention: Jerome Mahoney
                                    Telephone: 732-441-7700
                                    Facsimile: 732-441-9895

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     Or to such other address as each party may designate for itself by like
notice.

     12. Amendments or Waiver. This Agreement may be changed, waived, discharged
or terminated only by a writing signed by the parties of the Escrow Agent. No
delay or omission by any party in exercising any right with respect hereto shall
operate as waiver. A waiver on any one occasion shall not be construed as a bar
to, or waiver of, any right or remedy on any future occasion.

     13. Severability. To the extent any provision of this Agreement is
prohibited by or invalid under applicable law, such provision shall be
ineffective to the extent of such prohibition, or invalidity, without
invalidating the remainder of such provision or the remaining provisions of this
Agreement.

     14. Governing Law. This Agreement shall be construed and interpreted in
accordance with the internal laws of the State of New Jersey without giving
effect to the conflict of laws principles thereof.

     15. Entire Agreement. This Agreement constitutes the entire Agreement
between the parties relating to the holding, investment, and disbursement of the
Escrow Shares and sets forth in their entirety the obligations and duties of the
Escrow Agent with respect to the Escrow Shares.

     16. Binding Effect. All of the terms of this Agreement, as amended from
time to time, shall be binding upon, inure to the benefit of and be enforceable
by the respective heirs, successors and assigns of the Investor, the Company, or
the Escrow Agent.

     17. Execution of Counterparts. This Agreement may be executed in counter
parts, which when so executed shall constitute one and same agreement or
direction.

     18. Termination. Upon the disbursement of all Escrow Shares in the Escrow
Account, this Agreement shall terminate and Escrow Agent shall have no further
obligation or liability whatsoever with respect to this Agreement or the Escrow
Shares.


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     IN WITNESS WHEREOF the parties have hereunto set their hands and seals the
day and year above set forth.

                                    iVOICE INC.

                                    By: _____________________________
                                    Name:  Jerome R. Mahoney
                                    Title: President and Chief Executive Officer


                                    THOMAS PHARMACEUTICALS, INC.

                                    By:
                                    Name:  Farris M. Thomas, Jr.
                                    Title: Chief Executive Officer


                                    ESCROW AGENT

                                    By:
                                    Name:
                                    Title:







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