SECURITIES AND EXCHANGE COMMISSION

                                    EXHIBITS
                                       TO
                                  FORM 10-QSB




<PAGE>







                                 EXHIBIT 10.27





<PAGE>

SKR
Resources, Inc.

                          GUMTECH INTERNATIONAL, INC.
                              MEDIA TRADE PROGRAM

     This  agreement,  when  executed by both parties  shall form a mutual sales
agreement  between  Gumtech  International,  Inc.  (hereinafter  referred  to as
"GTI"), with offices at 4205 North Seventh Avenue, Suite 300, Phoenix, AZ, 85013
and SKR Resources,  Inc. (hereinafter referred to as "SKR"), with offices at 307
Fifth Avenue, New York, New York, 10016 upon the following terms and conditions:

     1 SKR agrees to pay GTI $438,120.00 for the products as defined in Schedule
A, and GTI agrees to purchase $438,120.00 in trade credits from SKR.

     2. Upon the effective date of this agreement,  GTI hereby sells, identifies
and  transfers  title to SKR  $438,120.00  in product as listed on the  attached
Schedule  A (which  list is  included  herein by  reference  as if fully set out
verbatim and shall  constitute a bill of sale for the goods. The product sold by
GTI hereunder is new,  first quality  merchandise  and shall be subject to GTl's
regular  warranties and guarantees,  including,  but not limited to, the implied
warranty of  merchantability.  GTI represents it is the true and lawful owner of
the  products  sold  herein  by it,  the  products  are  free  of any  liens  or
encumbrances.  GTI  shall  indemnity  and hold  SKR  harmless  from any  product
liability claim, whenever raised,  including reasonable attorney's fees, arising
out of or in connection  with the  manufacture,  sale and/or use to the products
herein sold to SKR. SKR must approve in writing the settlement of any claim made
against SKR.

     3. In full payment for its purchase  hereunder,  SKR hereby  establishes  a
trade  credit for the  benefit of GTI in the  amount of  $438,120.00.  The trade
credit shall be utilized and reduced in accordance with the terms and conditions
of this  agreement.  All  placements of orders against the trade credit shall be
subject to (1) each  supplier's  standard  terms and  conditions,  and (2) where
applicable,  the terms  and  conditions  of the  contracts  between  SKR and the
suppliers,  including, but not limited to, restrictions on trade credit sales to
customers with a cash purchase history.

     4. GTI will be given a shipping  address from SKR upon request  within five
(5 days written or verbal by GTI. GTI shall,  at its expense,  insure all of the
products in an amount equal to their total price to SKR and shall, upon request,
furnish to SKR  satisfactory  evidence of such insurance.  GTI shall provide the
product F.O.B. - Edison,  New Jersey in accordance  with SKR's orders within ten
(10) days of any such order, and provide SKR proof of shipment  immediately upon
shipping the requested products,  including, without limitation, bills of lading
and packing lists. There shall be no restrictions on the resale of product(s) by
SKR,  with the  exception  that SKR cannot offer the product for sale into first
tier drug  retailers  (i.e.:  Eckered,  CVS,  Osco  Drug) or any first tier food
retailers (i.e.: Dillions, Food Lion or Pathmark).

<PAGE>



SKR
Resources, Inc.


     5. GTI may utilize its trade credit to purchase  network  television,  spot
television,  spot and/or network cable television,  spot radio,  consumer and/or
trade magazines, out of home media, in-store advertising,  goods and/or services
on a part  cash/part  trade  basis,  with the cash  portion not to exceed  fifty
percent (50%),  at rates that are defined in paragraph 5a. The agreed to rate(s)
for media,  goods and/or services shall be deducted from GTI's trade credit upon
utilization  by GTI.  GTI shall advise SKR of its spot radio,  spot  television,
spot and/or network cable  television,  consumer and/or trade magazines,  out of
home media, in-store advertising,  goods and/or services requirements and, where
possible, SKR will offer to provide them from SKR's inventory.  GTI shall notify
SKR of the acceptance of any quote and shall be free to elect or not to elect to
place any particular order after receiving the quotation price from SKR.

     5a. The media costs that will be charged to GTI are based on the following
guidelines.

--------------------------------------------------------------------------------
MEDIUM                 RATE              CASH USAGE              CREIDT USAGE
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
Print                SRDS Net             $50.00                   $50.00
--------------------------------------------------------------------------------
Spot TV              SQAD                 $50.00                   $50.00
--------------------------------------------------------------------------------
National Cable       SQAD                 $50.00                   $50.00
--------------------------------------------------------------------------------

     6. SKR shall  invoice GTI for all  placements  hereunder  and shall provide
affidavits of performance or other appropriate documentation of performance. GTI
agrees to notify SKR, in writing,  of the use of the credit GTI desires not less
than forty-five (45) days in advance of the date requested for performance.

     7. GTI  shall  indemnify  and hold SKR  harmless  from any and all  claims,
losses, damages,  liabilities or expenses, including reasonable attorney's fees,
resulting from, arising out of or in connection with the reproduction, broadcast
or publication of any  advertising  delivered to any third party by SKR upon the
request of GTI or its agents.

     8. SKR shall  invoice GTI for all  placements  hereunder  and shall provide
affidavits of performance or other appropriate documentation of pny
alterations to this  agreement  must be in writing,  signed and accepted by both
parties.  Any waiver by a party of any of its rights or remedies hereunder shall
not be  deemed a waiver of any other  right or  remedy  hereunder  nor shall the
failure  or  delay  in  demanding  a right  or  exercising  a  remedy  hereunder
constitute  a waiver  of any  right or  remedy.  Should  any  provision  of this
agreement be deemed invalid,  the same shall not be considered to invalidate the
entire agreement, but only that particular clause involved.

     9. This  agreement  may not be  assigned  by one party  hereto  without the
express  written  consent of the other,  which consent shall not be unreasonably
withheld.  The  undersigned  hereby  warrant  that  they  have the  express  and
unqualified authority to bind their respective corporations to this agreement.

<PAGE>


SKR
Research, Inc.


     10. This  agreement does not  constitute  either party a partner,  agent or
joint  venturer  of  the  other  party.   The  parties  hereby  are  independent
contractors  each to the other, and neither party shall have, nor represent that
it has,  any power,  right or  authority,  assumed or implied,  on behalf of the
other except as herein set forth.

     11. This agreement  shall be governed and construed in accordance  with the
laws of the State in which the  plaintiff  filed  suit.  The  parties  do hereby
consent  to the  jurisdiction  and  venue of the  courts  located  in which  the
plaintiff  files  suit to hear and  decide  any  disputes  arising  out of or in
connection  with this  agreement.  Any notices to be given under this  agreement
shall be sent certified mail, return receipt  requested,  or delivered in person
to the addresses  set forth herein for GTI and SKR or at such  addresses as each
may designate.

     12. This  agreement  shall remain in full force and effect for  thirty-five
(35) months after the approval by SKR and, upon request in writing, prior to the
expiration of the original  term, GTI may extend the agreement for an additional
twelve- (12) months.  Upon  expiration  of the  original or extended  term,  any
remaining  trade  credit  then owed GTI shall be null and void and of no further
effect.

     13. This  agreement  may be executed in one or more  counterparts,  each of
which shall be deemed an original.

     14.  This  agreement  shall not  become  effective  unless  and until it is
accepted and approved by a duly authorized  officer of SKR. Upon such acceptance
and approval,  a fully executed copy of this agreement  shall be returned to GTI
for its files.


ACCEPTED & APPROVED:                     ACCEPTED & APPROVED:


/s/  Chris Corey                         /s/  Les Goldstein
--------------------------               ------------------------------
SKR Resources Inc.                       Gumtech International, Inc.


5-27-97                                  5-28-97
--------------------------               -------------------------------
DATE                                     DATE




<PAGE>

SKR
Resources, Inc.


                                   SCHEDULE A
                                   ----------
                                  BILL OF SALE
                                  ------------

Pursuant to and in  consideration  of the  execution of the  attached  Agreement
between GTI and SKR, GTI does hereby sell,  convey and transfer title to SKR the
personal property listed below and described as follows:

         PRODUCT                      UNITS                    TOTAL VALUE
         -------                      -----                    -----------

  Denta Health (box)              1,000 master cases           $215,280.00
  UPC 7-3221601312-2              @ $215.28 per master
  Item # 163246


  Denta Health (60 pc. bottle)    1,000 master cases           $114,960.00
  UPC - 7-3221668169-7            @ $114.06 per master
  Item # 166796

  Denta Health (120 pc. bottle)   1,000 master cases           $107,880.00
  UPC - 7-32216670424             @ $107.88 per master
  Item # 166799

 TOTAL PURCHASE PRICE:   $438,120.00

Product type and mix will be adjusted on shipping request.

TO HAVE AND TO HOLD the same unto SKR, its successors and assigns forever.

     GTI does for itself,  its successors  and assigns,  covenant and agree with
SKR to warrant  and defend the title to the goods  against the claims of any and
all person or persons claiming through GTI whomsoever.

     IN WITNESS  WHEREOF,  GTI has  caused  this  Schedule  A/Bill of Sale to be
executed by a duly authorized of this _________ day of___________________, 1997.

Gumtech International, Inc.




BY:  /S/  LES GOLDSTEIN
    --------------------------



TITLE:  Exec. V.P. of Operations
        ------------------------