##### 



Exhibit 10.2

AMENDMENT TO RESTRUCTURE AGREEMENT

This Amendment to Restructure Agreement (Amendment) is made as of April
3, 2002 by and among SILICON VALLEY BANK, a California banking corporation
(SVB), INTERNATIONAL MICROCOMPUTER SOFTWARE, INC., a California corporation
(IMSI or Borrower), ARTTODAY.COM, Inc. an Arizona Corporation (ArtToday),
and DIGITAL CREATIVE DEVELOPMENT CORPORATION (DCDC) a Utah corporation and
amends that certain Restructure Agreement dated as of October 9, 2001 executed
by the same parties.

RECITALS



| | A. |  | SVB, IMSI, ArtToday and DCDC entered into a Restructure Agreement
(Restructure Agreement) dated as of October 9, 2001 which related
among other things to (i) a Loan and Security Agreement dated November
3, 1998 between SVB and IMSI (SVB Loan Agreement); and (ii) a First
Amended and Restated Loan Agreement (UBOC Loan Agreement) dated as of
April 23, 1999, between IMSI and Union Bank of California (UBOC).
| | -- |  | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|
| | B. |  | In connection with the Restructure Agreement, (i) DCDC acquired the
UBOC Loan Agreement and the related promissory notes, (ii) DCDC
executed a Subordination Agreement with SVB dated as of October 9, 2001
relating to the UBOC Loan Agreement; (iii) DCDC executed a Pledge
Agreement in favor of SVB dated as of October 9, 2001.                                                                                          
|
| | C. |  | Following execution of the Restructure Agreement, a Reaffirmation
of Subordination Agreement was executed in favor of SVB (Reaffirmation
Agreement) upon completion of a merger between DCDC and a subsidiary
of DCDC. The term DCDC shall herein refer to the surviving entity
from and after such merger, and to the prior entity prior to such
merger.                                                                 
|
| | D. |  | In connection with the Restructure Agreement IMSI executed a
Revised Promissory Note payable to SVB in the original principal sum of
$1,200,000 dated as of October 9, 2001 (Revised SVB Note).                                                                                                                                                                                                                             
|
| | E. |  | The obligations of IMSI under the Restructure Agreement and the
related documents were guaranteed by ArtToday under the terms of a
Guaranty (ArtToday Guaranty), which was subject to a Reaffirmation of
Guaranty executed by ArtToday dated as of October 9, 2001.                                                                                                                                                         
|
| | F. |  | The obligations of ArtToday under the ArtToday Guaranty are secured
by all of the assets of ArtToday pursuant to the terms of:                                                                                                                                                                                                                                                                                                

(i) a Security Agreement (All Personal Property Assets) (ArtToday
Security Agreement); and

|     |  |                                                                                                    
|---- |  | ---------------------------------------------------------------------------------------------------
|(ii) |  | an Intellectual Property Security Agreement executed by
ArtToday (ArtToday IP Security Agreement)

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##### 





| | G. |  | The obligations of IMSI under the Restructure Agreement and the SVB
Loan Agreement and the Revised Promissory Note are also secured by the
assets which had secured the UBOC Loan agreement including without
limitation the stock in ArtToday held by UBOC under a Pledge Agreement
executed by IMSI (IMSI Pledge Agreement).
| | -- |  | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|
| | H. |  | Defined terms used but not defined in this Agreement shall have the
meaning provided in the Restructure Agreement and/or the SVB Loan
Agreement.                                                                                                                                                                                

AGREEMENT

NOW THEREFORE, in consideration of the above recitals and the covenants
contained herein and for other good and valuable consideration, the receipt and
adequacy of which are hereby acknowledged, the parties hereto agree as follows:



| | 1. |  | Acknowledgement of SVB Obligations. IMSI and DCDC and ArtToday
hereby acknowledge as follows:
| | -- |  | ---------------------------------------------------------------------------------------------

|   |  |                                                                                                                                                                                                                                                   
|-- |  | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|a. |  | Borrower is obligated to SVB according to the terms of
the Restructure Agreement and under SVB Loan Agreement.                                                                                                                                    
|  
|  
|  
|  
|b. |  | As of March 27, 2002 the following amounts were
outstanding: principal in the sum of $700,000; interest as
provided in the Revised Promissory Note; and costs of SVB,
including reasonable attorneys fees and costs in an amount to be
specified.



| | 2. |  | Acknowledgment of Liens and Guaranties. IMSI, DCDC, and ArtToday
hereby agree and acknowledge that the guarantees and security
agreements and the pledge agreement referred to in the above Recitals
still remain in effect and all liens have been fully perfected.
| | -- |  | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|
| | 3. |  | Discounted Payment.                                                                                                                                                                                                                                                 

|   |  |                                                                                                                                                                                                                                         
|-- |  | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|a. |  | SVB agrees that if payment is made not later than close
of business on the Deadline Date SVB shall accept the Discounted
Payment Sum in satisfaction of IMSIs obligations under the
Revised Promissory Note and the SVB Loan Agreement.
|  
|  
|  
|  
|b. |  | IMSI hereby agrees to pay to SVB the Discounted Payment
Sum not later than close of business on the Deadline Date.                                                                                                                      
|  
|  
|  
|  
|c. |  | The Discounted Payment Sum shall mean:                                                                                                                                                                                                  

|    |  |                                                         
|--- |  | --------------------------------------------------------
|i.  |  | Six hundred thousand dollars ($600,000)
plus            
|   
|   
|   
|   
|ii. |  | Any and all interest, which shall accrue
on the Deposit.

|   |  |                                                 
|-- |  | ------------------------------------------------
|d. |  | The Deadline Date shall be Friday April 5, 2002.



| | 4. |  | Satisfaction of Obligations. Upon timely payment of the Discounted
Payment Sum and upon satisfaction of the terms herein:
| | -- |  | -------------------------------------------------------------------------------------------------------------------------

|   |  |                                                                                                                                                                                                                                                           
|-- |  | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|a. |  | IMSIs obligations under the Revised Promissory Note
and the SVB Loan Agreement shall be deemed satisfied;                                                                                                                                                
|  
|  
|  
|  
|b. |  | ArtTodays obligations under the Limited Guaranty, the
ArtToday Security Agreement, and the ArtToday IP Security
Agreement shall be deemed satisfied;                                                                                                     
|  
|  
|  
|  
|c. |  | SVB shall release all collateral for the Revised
Promissory Note, the SVB Loan Agreement and the Limited Guaranty
and all collateral held under the Restructure Agreement. The IP
Security Agreement, and the Pledge Agreement shall be deemed
terminated.
|  
|  
|  
|  
|d. |  | DCDCs obligation under the Subordination Agreement
shall be deemed satisfied;                                                                                                                                                                            
|  
|  
|  
|  
|e. |  | SVB shall release all collateral held for the
Subordination Agreement.                                                                                                                                                                                    



| | 5. |  | Deposit of Funds. Not later than Thursday March 28, 2002, IMSI
shall deposit with SVB the sum of six hundred thousand dollars
($600,000) (Deposit). IMSI shall not withdraw such funds or any
interest, which accrues thereon except to provide to SVB the Discounted
Payment Sum by the Deadline Date.
| | -- |  | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

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| | 6. |  | Grant of Security Interest. IMSI hereby grants to SVB a security
interest in the Deposit and all funds maintained therein to secure
performance and payment of all obligations under this Amendment, the
Restructure Agreement and under the SVB Loan Agreement. SVB shall have
all rights in the Deposit as provided in the California Commercial
Code. In the event of a breach of or the occurrence of an event of
default under this Amendment, under the Restructure Agreement or under
the SVB Loan Agreement, SVB shall have all rights provided in the
California Commercial Code relative to the Deposit and all rights to
enforce its security interest therein..
| | -- |  | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|
| | 7. |  | Indemnification.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           

|   |  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
|-- |  | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|a. |  | IMSI, DCDC and ArtToday (Indemnifying Parties) each
hereby agrees to indemnify and hold SVB harmless against and from
any and all claims, liability, Losses, defined below, damages,
judgments or expenses of any nature whatsoever (collectively the
Indemnified Liabilities) which the SVB may suffer or incur or
which may arise in connection with the this Amendment, the
Restructure Agreement, the SVB Loan Agreement, the UBOC Loan
Agreement and any and all documents and/or instruments and/or
agreements executed in connection with any of the foregoing (or
any extensions, renewals, modifications or replacements thereof)
(collectively the Indemnification Documents) or any demand made
upon Bank which are related to or arise from:

|    |  |                                                                                                                         
|--- |  | ------------------------------------------------------------------------------------------------------------------------
|i.  |  | Action taken by any of the Indemnifying
Parties in connection with, or related to, any of the
Indemnification Documents;
|   
|   
|   
|   
|ii. |  | Any claims by the Unsecured Creditors,
Imageline, Baystar Capital and/or Heller Financial;                              

|   |  |                                                                                                                                                                                                                                                                        
|-- |  | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|b. |  | The term Losses as used above shall include, without
limitation, any and all losses incurred by Bank including the
inability of the Bank to recover from the proceeds of the IMSI,
DCDC and ArtToday Collateral and the obligations owed under
Guaranteed Agreements.
|  
|  
|  
|  
|c. |  | This indemnification shall remain in effect even after
payment of the Discounted Payment Sum.                                                                                                                                                                          



| | 8. |  | Representation and Warranties of SVB. SVB hereby makes the
following representations and warranties to IMSI, DCDC and ArtToday:
(i) All corporate action on the part of SVB, its officers and directors
necessary for the authorization, execution and delivery of this
Agreement and the agreement contemplated hereby and the performance of
all obligations of SVB under such agreements has been taken or will be
taken prior to their execution, and this Agreement; and (ii) the
agreements contemplated to which SVB is a party herein constitute valid
and legally binding obligations of SVB, enforceable in accordance with
their terms, except as subject to laws of general application relating
to bankruptcy, insolvency and relief of debtors and rules of law
governing specific performance, injunctive relief or other equitable
remedies.
| | -- |  | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|
| | 9. |  | Additional Representations and Warranties To SVB. The following
representations and warranties are made to SVB:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             

|   |  |                                                       
|-- |  | ------------------------------------------------------
|a. |  | DCDC hereby represents and warrants to SVB as follows:

|   |  |                                                                                                                                                                                                                                                                                                                                     
|-- |  | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|i. |  | DCDC is duly organized, validly existing
and in good standing under the laws of the state of Utah
with its principal place of business at 1325 Avenue of the
Americas, 26th Flr., New York, NY 10019, and has all
requisite corporate power and authority to carry on its
business as now conducted or proposed to be conducted; and

|   |  |                                                
|-- |  | -----------------------------------------------
|b. |  | IMSI represents and warrants to SVB as follows:

|   |  |                                                                                                                                                                                                                                                                                                              
|-- |  | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|i. |  | IMSI is duly organized, validly existing
and in good standing under the laws of the state of
California with its principal place of business at 75
Rowland Way, Novato, California and has all requisite
corporate power and authority to carry on its business as
now conducted or proposed to be conducted;

|   |  |                                                    
|-- |  | ---------------------------------------------------
|c. |  | ArtToday represents and warrants to SVB as follows:

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##### 



|   |  |                                                                                                                                                                                                                                                                                                                                      
|-- |  | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|i. |  | ArtToday is a corporation duly organized,
validly existing and in good standing under the laws of
the State of Arizona, or if not in good standing, shall be
in good standing in the State of Arizona within ten (10)
day as of the signing of this Agreement and remain in good
standing until the SVB Obligations are paid in full;

|   |  |                                                                                   
|-- |  | ----------------------------------------------------------------------------------
|d. |  | DCDC, IMSI, and ArtToday each severally represents and
warrants to SVB as follows:

|    |  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
|--- |  | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|i.  |  | The execution, delivery and performance
of this Agreement and of any instrument or agreement
required by this Agreement are within its powers, have
been duly authorized, are not in conflict with the terms
of any of its charters, bylaws or other organization
papers and are not in conflict with any law or any
indenture, agreement or undertaking to which it is a party
or by which it is bound or affected. The execution,
delivery and performance of this Agreement and the
agreements contemplated herein and the consummation of the
transactions contemplated hereby and thereby will not be
in conflict with or constitute, with or without the
passage of time and giving of notice, either a default
under any instrument, judgment, order, writ, decree or
contract or an event which results in the creation of, any
lien, charge or encumbrance upon any of its assets.
|   
|   
|   
|   
|ii. |  | All financial information submitted by or
on its behalf to SVB is true and correct in all material
respects and is complete insofar as may be necessary to
give SVB a true and accurate knowledge of the subject
matter thereof.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           



| | 10. |  | Events of Default. At the option of SVB, the following shall
constitute an Event of Default under this Agreement:
| | --- |  | -------------------------------------------------------------------------------------------------------------------

|   |  |                                                                                                                                                                                                                                                                                           
|-- |  | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|a. |  | Breach of any provision of this Agreement or any
agreement, instrument or certificate executed pursuant hereto.                                                                                                                                                                           
|  
|  
|  
|  
|b. |  | Breach (whether presently existing or hereafter
occurring) of any provision of, or the occurrence of an Event of
Default, excluding the Stated Defaults, under the Restructure
Agreement.                                                                                                 
|  
|  
|  
|  
|c. |  | Discovery that: (i) any representation or warranty
herein or in any agreement, instrument or certificate executed
pursuant hereto; or (ii) any financial information provided to
SVB in connection herewith, was false or misleading in any
material respect when made or provided to SVB.



| | 11. |  | Remedies Upon Default. Upon the occurrence of an Event of Default,
SVB may at its option and without notice or demand:
| | --- |  | ----------------------------------------------------------------------------------------------------------------------

|   |  |                                                                                                                
|-- |  | ---------------------------------------------------------------------------------------------------------------
|a. |  | Immediately enforce all rights and remedies provided
under the Restructure Agreement and all related documents.
|  
|  
|  
|  
|b. |  | Immediately enforce all rights under this Amendment and
under applicable law.                                  
|  
|  
|  
|  
|c. |  | Exercise any or all of its remedies against the
Deposit.                                                       



| | 12. |  | Waiver and Release of SVB.
| | --- |  | --------------------------

|   |  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      
|-- |  | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|a. |  | In further consideration of SVB entering into this IMSI
and DCDC and ArtToday and each of their past and present
officers, directors, employees, agents, successors and assigns
(collectively referred to as the IMSI Releasing Parties) hereby
waive and release any and all claims, rights and defenses, causes
of action and offsets of any nature whatsoever (known or unknown)
which each of the IMSI Releasing Parties now has (or might have)
against SVB, all of SVBs past and present officers, directors,
employees, agents, attorneys or representatives arising from or
in any way related to the SVB Loan Agreement and all
modifications, supplements and extensions thereto, all the
advances thereunder, all documents executed in connection
therewith and SVBs actions in connection therewith.
|  
|  
|  
|  
|b. |  | This waiver and release is not intended to release and
waive, nor shall it be interpreted as releasing and waiving,
rights, defenses, claims, causes of actions and offsets arising
from                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             

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|   |  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
|-- |  | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|  
|  
|  
|  
|   |  | or related to this Agreement and the breach of any representation,
warranty or covenant contained herein.                                                                                                                                                                                                                                                                                                                                                                                                                      
|  
|  
|  
|  
|c. |  | Each of the IMSI Releasing Parties understands (a) that
it is possible that unknown losses or claims may exist, or (b)
that past known losses have been underestimated; nevertheless
each of the IMSI Releasing Parties is taking this risk into
account in determining the consideration it is to receive for
this release through this Agreement. Consequently, each of the
IMSI Releasing Parties expressly waives all rights and benefits
conferred by Section 1542 of the California Civil Code which
provides as follows:

| |  |                                                                                                                                                                                                                                         
| |  | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| |  | A general release does not extend to claims which the
creditor does not know or suspect to exist in his favor
at the time of executing the release, which if known by
him must have materially affected his settlement with
the debtor.

| |  |          |  |  |  | 
| |  | -------- |  |  |  | 
| |  | Initials |  |  |  | 
|
|
|
|
| |  |          |  |  |  | 

|   |  |                                                                               
|-- |  | ------------------------------------------------------------------------------
|d. |  | The waiver and release specified above will become
effective immediately upon:

|    |  |                                                               
|--- |  | --------------------------------------------------------------
|i.  |  | execution and delivery to SVB of the
Transaction Documents and
|   
|   
|   
|   
|ii. |  | completion of the Related Actions.                            



| | 13. |  | Preservation of Agreements. Except as expressly modified herein,
the terms and conditions of Restructure Agreement and all related
documents (including without limitation the SVB Loan Agreement, the IP
Security Agreement, the Pledge Agreement, the Limited Guaranty, the
ArtToday Security Agreement, and the ArtToday IP Security Agreement)
remain in full force and effect and unmodified.
| | --- |  | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|
| | 14. |  | Execution in Counterparts. This Amendment may be executed
simultaneously in one or more counterparts, each of which shall be
deemed an original, but all of which together shall constitute one and
the same instrument.                                                                                                                                                                          
|
| | 15. |  | Advice of Attorney. Each of the parties hereto expressly declares
that it knows and understands the contents of this Amendment and has
had an opportunity to consult with an attorney regarding its form and
content.                                                                                                                                                                             

IN WITNESS WHEREOF, the parties hereto have executed this Amendment to
Restructure Agreement.

|                                            |  |                                 
|------------------------------------------- |  | --------------------------------
|DIGITAL CREATIVE DEVELOPMENT CORPORATION,   |  | SILICON VALLEY BANK,            
|                                           
|                                           
|                                           
|                                           
|a Utah corporation                          |  | a California banking corporation
|                                           
|                                           
|                                           
|                                           
|                                            |  |                                 
|                                           
|                                           
|                                           
|                                           
|By: /S/ Gary Herman                         |  | By: /S/ Susan Phillips McGee    
|                                           
|                                           
|                                           
|                                           
|Gary Herman                                 |  | Susan Phillips McGee            
|                                           
|                                           
|                                           
|                                           
|CEO                                         |  | Senior Vice President           
|                                           
|                                           
|                                           
|                                           
|                                            |  |                                 
|                                           
|                                           
|                                           
|                                           
|INTERNATIONAL MICROCOMPUTER SOFTWARE, INC., |  |                                 
|                                           
|                                           
|                                           
|                                           
|a California corporation                    |  |                                 
|                                           
|                                           
|                                           
|                                           
|                                            |  |                                 
|                                           
|                                           
|                                           
|                                           
|By: /s/ Martin Wade, III                    |  |                                 
|                                           
|                                           
|                                           
|                                           
|Martin Wade, III                            |  |                                 
|                                           
|                                           
|                                           
|                                           
|Director , CEO & CFO                        |  |                                 
|                                           
|                                           
|                                           
|                                           
|                                            |  |                                 
|                                           
|                                           
|                                           
|                                           
|ARTTODAY.COM, INC.,                         |  |                                 
|                                           
|                                           
|                                           
|                                           
|an Arizona corporation                      |  |                                 
|                                           
|                                           
|                                           
|                                           
|                                            |  |                                 
|                                           
|                                           
|                                           
|                                           
|By: /s/ Martin Wade, III                    |  |                                 
|                                           
|                                           
|                                           
|                                           
|Martin Wade, III                            |  |                                 
|                                           
|                                           
|                                           
|                                           
|CEO                                         |  |                                 

43