**EXHIBIT        4.17**

**Agreement        on Imported Material for Processing**

**1. **
**Responsibility        of each party:**

**Party        A responsible to -**

| 1)   | Provides                location on Long Gong City, gross area is 1,000 square meter., with                50-100                workers, for production of the above processing assembly product                to Party                B for delivery to Hong Kong and other                countries. |
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| 2)   | Provides                the existing facilities of water and electricity supply for production.                Party B is responsible for the newly installation of facilities and                the                consumption of water on production and electricity                expenses. |
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| 3)   | Provides                assistance to Party B on import and export                issues. |
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| 4)   | Provides                the factory manager, accounting and warehouse personnel for supervising                the operation of factory and finance                management. |
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**Party        B responsible to -**

| 1)   | Provides                the production equipment facilities without asking to pay                (see attached list). The                value of the equipment is HK$300,000. The property right belongs                to Party                B. |
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| 2)   | Without                asking to pay to provide the processing raw material, accessory material,                packaging material etc. |
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| 3)   | Suggests                Party A to change the workers if the workers cannot reach the standard                after training but have no right to layoff                workers. |
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| 4)   | Pays                any charges imposed on supervising the processing raw material, accessory                material, packaging material etc. |
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**2.        The Processing Quantity:**

| 1)   | 90,000                orders quantity will be processed by Party B in the First Year and                the                processing fee is approximately HK$30,000 paid by Party A. There                shall be                increment of processing quantity in the Second Year. Party B shall                fix the                processing quantity based on this agreement (Production                Contract) |
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**3.        The Local Labor Working Fee:**

| 1)   | The                trail (training) period is 3 months. During the trail period, the                monthly                local labor working fee is HK$550 per head (25 working days per month                and                eight hours per day). Party B shall get the approval from Party A                for                arranging work overtime and the extra allowances shall be added to                the                normal local labor working fee. |
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| 2)   | After                the trail period, the monthly local labor working fee is set as HK$650                or                above per head and shall be adjusted according to inflation rate                in every                two years. |
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| 3)   | Party                B is responsible for the consumption of water on production and                electricity expenses. |
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| 4)   | Party                B shall pay the fixed local labor working fee HK$13,000 monthly for                the                factory and production facilities provided by Party A and remit to                Party A                through the bank in China. The fee shall be adjusted according to                inflation rate in every two years. |
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| 5)   | Party                B shall not pay the working fee to the workers directly. The working                fee                must remit to Party A according to the regulation of                country. |
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**4. **
**Ratio        of Wastage:**

| 1)   | During                trial production period, Party B provides the raw and accessory materials                without asking to pay, and report the actual                wastage. |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 2)   | After                the trial production period, the ratio of wastage is agreed by both                parties, and list out in the Production                Contract. |
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**5. **
**Imported        Material and Delivery:**

| 1)   | Party                B should fix the processing quantity based on this agreement (Production                Contract), and provide enough raw & accessory material, and packaging                materials for each month usage. In order for the normal production                in                factory, Party B is required to deliver the raw & accessory material,                and packaging materials to the Processing Factory seven days in advance                before the start of production. |
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| 2)   | In                order for Party B to start the normal activities, the Processing                Factory                should deliver to Party B according to the agreed delivery date,                time,                quality, and quantity stated in the Production                Contract. |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 3)   | Party                B provides the machinery, light, ventilation facilities and raw &                accessory material, packaging materials etc. The transaction takes                place                in the Processing Factory. After processing the products by the Processing                Factory, Party B inspects the products and arrange transportation,                and the                Processing Factory will not be responsible for any shortage and re-do                work. |
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**6. **
**Way        of Remittance:**

| 1)   | Local                labor working fee is to be settled monthly. Party B is required to                purchase the bank draft (or cashier order) from the bank in Hong                Kong to                Party A. Party A can draw the money from the bank issued the bank                draft                through the Bank of China (Long Gong branch) by the Business Unit,                Shenzhen Long Gong City Foreign Economic Services Company. If the                payment                is 15 days overdue, additional interest based on current bank interest                rate is required to pay to Party A. If the payment is 30 days overdue,                Party A reserves the right to stop the delivery or take any other                actions. |
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**7. **
**Transportation        and Insurance:**

| 1)   | Party                B provides the equipment facilities, raw & accessory materials,                packaging material and also responsible for the transportation expense                after processing by the Processing                Factory. |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 2)   | Party                B should buy the insurance from China People’s Insurance Co Ltd covering                the risk for importing of raw, accessory and packaging material;                exporting                of finished products; the equipment facilities, the raw, accessory                and                packaging material stored in the factory during the processing period;                as                well as the labour and property risk. |
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**8. **
**Exchange        of Technology:**

**9. **
**Arbitration        :**

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**10.        **
**Validity        of Agreement :**

*(all        Parties signed and stamped)*

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