**EXHIBIT
          10.18**
   **MUTUAL**  **RELEASE
          AND WAIVER**
 
 **KNOW
          ALL MEN THAT** the
          consideration for this Mutual Release and Waiver consists of the following
          events:
 
 1.)
          payment of One Million Three Hundred Forty-Five Thousand Nine Hundred and
          Five
          Dollars ($1,345,905) by Burk Technology, Inc. ("Burk") of 7 Beaver Brook
          Road,
          Littleton, MA 01460 to ClearOne Communications, Inc. ("Clear") of 1825
          Research
          Way, Salt Lake City, UT 84119; and
 2.)
          forgiveness by Burk of certain claims alleged by Burk against Clear with
          respect
          to the so-called “Remote Facilities Management Product Line purchased by Burk
          from Clear’s assignor Gentner Communication Corporation (“Gentner”) pursuant to
          that certain Asset Purchase Agreement dated April 12, 2001 between Burk
          and
          Gentner (the “Agreement”); and
 3.)
          delivery by Clear to Burk of that certain Non-Negotiable Installment Note
          dated
          April 12, 2001 payable to Gentner in the principal amount of $1,750,000,
          stamped
          by Clear as “Paid-in-full”; and
 4.)
          delivery by Clear to Burk of UCC -3 Financing Statements Amendment assigning
          Gentner’s security interest to Clear and then terminating Clear’s security
          interest in the collateral identified in UCC -1 Statement # 200101909530
          filed
          on April 30, 2001 with the Secretary of State of the Commonwealth of
          Massachusetts; and
 5.)
          delivery of other good and valuable consideration by each Party to the
          other
          Party, the receipt and sufficiency of which is hereby acknowledged by each
          Party.
 
 In
          recognition of the exchange of such mutual consideration, **Burk and Clear do hereby forever release and discharge**  **each
          other, and the officers, employees, directors, legal representatives,
          affiliates, successors and assigns of each** ,
          of and
          from any and all debts, demands, actions, causes of action, suits, proceedings,
          agreements, covenants, contracts, judgments, damages, accounts, reckoning,
          execution, claims and liabilities whatsoever of every kind and nature,
          whether
          known or unknown, whether or not well founded in fact or in law, and whether
          in
          law or equity or otherwise, whether direct or consequential, compensatory,
          exemplary, liquidated or unliquidated, which either Party ever had, now
          have, or
          can, shall or may have for or by reason of the Agreement, and the Exhibits
          attached thereto, from the beginning of the world to date of this Mutual
          Release
          and Waiver.
 
 This
          Mutual Release and Waiver is executed in two counterparts, each of which
          shall
          be considered an original instrument, but all of which shall be considered
          one
          and the same Mutual Release and Waiver, and shall be binding on each signatory
          who executes and delivers the same to the other Party.
 
 For
          the
          consideration aforesaid, the Parties covenant on behalf of themselves,
          and their
          successors and assigns, to execute and deliver such other and further documents
          of release, indemnification, assignment, and consent, and take such other
          action
          as each Party may reasonably request for the more effective exchange of
          releases.
  
  IN
          WITNESS WHEREOF, we have hereunto set our hands and seals this 22 nd day of
          August, 2005.
 
 Burk
                    Technology, Inc.
                
                ClearOne
                    Communications, Inc./s/
                    Peter C. Burk
                
                /s/
                    Donald E. FrederickBy:
                    Peter C. Burk, President
                
                By:
                    Donald E. Frederick, CFODuly
                    Authorized
                
                Duly
                    Authorized