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Ex-10(iii)
                            EMPLOYMENT AGREEMENT


     THIS EMPLOYMENT AGREEMENT ("Agreement") is made effective this 1st day
of January, 2001, by and between WRAP-N-ROLL USA, Inc., a Nevada corporation
("Employer" or "Company"), and Cliff Halling, an individual and further the
sole officer and director of Employer ("Employee").


                                  PREMISES

     WHEREAS, Employer desires to secure the services of the Employee
pursuant to the terms and conditions of an employment agreement; and

     WHEREAS, the Employee has the requisite skills and experience in
providing specialized advertising services to businesses of all sizes with
emphasis on large format digital printing on perforated and non-perforated
vinyl substrates.

                                 AGREEMENT

     NOW THEREFORE, with the above provisions incorporated herein by this
reference, in consideration of the mutual promises contained herein, the
benefits to be derived by each party hereunder and other good and valuable
consideration, the sufficiency of which is hereby expressly acknowledged, the
parties hereto mutually agree as follows:

1.   Employment.  The Employer employs the Employee and the Employee accepts
     employment as Employee of Employer upon the terms and conditions set
     forth in this Agreement.

2.   Term.  The term of this Agreement shall commence January 1, 2001, and
     shall continue for an initial term of three (3) years.  This Agreement
     may be renewed at the end of the term, for an additional term upon the
     written agreement of the parties.  If there is no written agreement for
     additional term, then the employment will continue on a month to month
     basis subject to termination by either party upon thirty (30) days
     written notice to the other party.

3.   Compensation.  Employee shall receive a salary, payable monthly, in the
     amount of $1,000.00 per month.  Employee's salary expense shall accrue
     until the Company has a net income of $50,000.  Fifty percent (50%) of
     the net income from Employer's operations before tax shall go towards
     paying down the accrued salary liability.

4.   Duties/Limitations.  During the term of this Agreement, Employee shall
     initially serve i) on the board of directors for Employer ii) as
     president, secretary and treasurer of Employer.  Employee shall be
     responsible for developing relationships with clients; consulting with
     clients and generating revenues; managing the company finances including
     but not limited to purchases, sales, payroll, accounts payable, accounts

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     receivable, bank reconciliation, and inventory management; overseeing
     the preparation of financial statements and SEC filings; filing of
     company taxes in a timely fashion, including sales, income, payroll,
     franchise and other necessary taxes; hiring employees; overseeing
     purchase of office supplies and materials necessary for operation of the
     Company's business; developing financing arrangements with vendors,
     banks and investors as necessary; performing any other tasks or
     obligations normally associated with Employee's position within industry
     standards.

5.   Extent of Services/Conduct.  The Employee may perform services for other
     organizations and volunteer for charitable organizations.  The Employee
     pledges careful avoidance of all personal acts, habits, usage's, and
     statements which might injure, in any way, directly or indirectly, the
     personal or business reputation of the Employer.

6.   Non-Disclosure of Information. In further consideration of employment
     and the continuation of employment by Employer, Employee will not,
     directly or indirectly, during or after the term of employment disclose
     to any person not authorized by Employer to receive or use such
     information, except, for the sole benefit of Employer, any of Employer's
     confidential or proprietary data, information, or techniques, or give to
     any person not authorized by Employer to receive any information that is
     not generally known to anyone other than Employer or that is designated
     by Employer as "Limited," "Private," or "Confidential," or similarly
     designated.

7.   Expenses.  The Employee may incur reasonable expenses for promoting the
     Employer's business, including reasonable expenses for office space,
     entertainment, travel, and similar items.  The Employer will reimburse
     the Employee for all such pre-approved expenses upon the Employee's
     periodic presentation of an itemized account of such expenditures.

8.   Disability.  If the Employee is unable to perform services by reason of
     illness or incapacity, the base salary payable under Paragraph 3 of this
     Agreement shall continue only in accordance with decisions unilaterally
     reached by the Board of Directors or pursuant to any written policy of
     the company.

9.   Fringe Benefits.  In addition to the compensation to the Employee under
     Paragraph 3, the Employee shall be entitled to, during the term of this
     Agreement, participate in any benefit plans adopted by the Employer,
     including, without limitation, health, retirement, disability, and life
     insurance benefit plans, but only to the extent that the Employee has
     satisfied the eligibility requirements of the respective plans and the
     benefits are offered to all other employees of Employer.

10.  Termination for Cause.  The Employer may terminate this Agreement for
     cause at any time.  For purposes of this Agreement, the term "cause"
     includes, without limitation, the Employee's (i) neglect or intentional
     disregard of duties, (ii) unauthorized disclosure of confidences of the
     Employer, (iii) conviction of felony or

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     any crime involving moral turpitude by a court of competent
     jurisdiction, (iv) willful misconduct, (v) excessive use of alcohol on
     repeated occasions or addiction to narcotics, (vi) breach of this
     Agreement, or (vii) dishonesty.

11.  Termination upon Sale of Business.  Employer may terminate this
     Agreement upon thirty (30) days written notice to the Employee upon the
     happening of any of the following events:

     (a)  The sale, by the Employer, of substantially all of its assets to a
          single purchaser or group of associated purchasers; or

     (b)  The sale, exchange, or other disposition to a single entity or
          group of entities under common control in one transaction or
          series of related transactions of greater than fifty percent (50%)
          of the outstanding shares of the Employer's common stock; or

     (c)  A decision by Employer to terminate its business and liquidate its
          assets; or

     (d)  The merger or consolidation of the Employer in a transaction in
          which the shareholders of the Employer receive less than fifty
          percent (50%) of the outstanding voting shares of the new or
          continuing corporation.

12.  Death during Employment.  If the Employee dies during the term of this
     Agreement, then the Employer shall pay to the designated beneficiary of
     the Employee the compensation which would otherwise be payable to the
     Employee up to the end of the month in which such death occurs and this
     Agreement shall be terminated.  If the Employee has made no beneficiary
     designation, then the compensation due hereunder shall be paid to the
     Employee's estate.

13.  Survival.  The provisions of this Agreement shall survive the
     termination of this Agreement.

14.  Miscellaneous.

     (a)  The execution and performance of this Agreement has been duly
          authorized by all requisite individual or corporate actions and
          approvals and is free of conflict or violation of any other
          individual or corporate actions and approvals entered into jointly
          and severally by the parties hereto.  This Agreement represents
          the entire Agreement between the parties hereto, and supersedes
          any prior agreements with regards to the subject matter hereof.
          This Agreement may be executed in any number of facsimile
          counterparts with the aggregate of the counterparts together
          constituting one and the same instrument.  This Agreement
          constitutes a valid and binding obligation of the parties hereto
          and their successors, heirs and assigns and may only be assigned
          or amended by written consent from the other party.

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     (b)  No term of this Agreement shall be considered waived and no breach
          excused by either party unless made in writing.  In the event that
          any one or more of the provisions contained in this Agreement
          shall for any reason be held to be invalid, illegal, or
          unenforceable in any respect, such invalidity, illegality or
          unenforceability shall not affect any other provisions of this
          Agreement, and this Agreement shall be constructed as if it never
          contained any such invalid, illegal or unenforceable provisions.

     (c)  The laws of the State of Utah shall govern the validity,
          interpretation, and performance of this Agreement and any dispute
          arising out of this Agreement shall be brought in a court of
          competent jurisdiction in Salt Lake County, Utah.  If any action
          is brought to enforce or interpret the provisions of this
          Agreement, the prevailing party shall be entitled to recover
          reasonable attorneys' fees, court costs, and other costs incurred
          in proceeding with the action from the other party.


     IN WITNESS WHEREOF, the parties hereto have executed this Agreement
effective as of the date first above written.

     WRAP-N-ROLL USA, Inc.   (Employer)

      /S/ CLIFF HALLING
     ______________________________________
     By:  Cliff Halling, President


     Cliff Halling   (Employee)

      /S/ CLIFF HALLING
     ______________________________________
     By:  Cliff Halling, an Individual

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