EXHIBIT
      10.26





**iSECUREtrac
      Corp.**


**5078
      So. 111** **th** **Street**


**Omaha,
      NE 68137**





**EMPLOYMENT
      AGREEMENT**




THIS
      EMPLOYMENT AGREEMENT is made by and between iSECUREtrac Corp. (“iST”), on behalf
      of itself, and iST Services, Inc. and **Lincoln
      D. Zehr** (“Employee”) on the date this Employment Agreement is signed by Employee
      (“Effective Date”).





iST
      and
      Employee desire to enter into this Employment Agreement to clarify and formalize
      the understanding each has of the employment relationship.





Employment
      with iST is freely and voluntarily entered into and Employee is free to resign
      at any time, with or without cause. Similarly, iST may terminate the employment
      relationship at will at any time, with or without cause.





During
      the course of employment with iST, Employee has access to information deemed
      confidential by iST, whether or not such information is proprietary to iST,
      and
      both iST and Employee are obligated to safeguard such information. A
      confidentiality agreement, as contained herein, is necessary to assure adherence
      to iST’s non-disclosure policies and agreements between iST and other parties.





Employee
      may be asked to develop, improve or modify products and processes for iST.
      The
      ownership of work products provision in this Employment Agreement assures iST’s
      ownership in any work in which Employee may become engaged which is related
      to
      iST’s business.





Upon
      termination of the employment relationship, it behooves iST to ensure the
      absence of unfair competition by obtaining Employee’s agreement not to compete
      with iST, directly or indirectly, for a period of one year.





THEREFORE,
      in consideration of Employee’s employment with iST, the remuneration now and
      hereafter paid to Employee by iST and/or other good and valuable consideration,
      Employee and iST agree as follows:





**1.0**  **DEFINITIONS**





1.1  “iST”
as
      used herein shall include iSECUREtrac Corp., iST Services, Inc. and any
      corporation hereinafter acquired and/or majority owned by iSECUREtrac
      Corp.





1.2  “Confidential
      Information” shall mean all information related to iST’s business affairs,
      services, products, research and development which is not generally available
      from public sources, whether or not such information is in written or tangible
      form. Such information includes, without limitation, Work Products, trade
      secrets, financial information, marketing and sales plans, strategic business
      plans, software and related documentation, hardware specifications and drawings,
      designs and technical documentation, price lists, manufacturing information,
      compensation plans, any information related to an iST customer which has been
      designated as confidential by such customer and any information pertaining
      to
      iST employees deemed confidential by either the employee or iST.





1.3
“Work
      Products” shall mean any and all products, processes and materials developed and
      produced by Employee for iST, including, without limitation, drawings, plans,
      proposals, documentation, financial projections, charts, product prototypes,
      software, specifications, cost estimates, letters, notes, manuals, notebooks,
      reports, presentations and the like and shall specifically include inventions,
      discoveries, improvements or enhancements related to iST’s business or products
      that Employee may develop or conceive and reduce to practice while employed
      at
      iST or within six (6) months after the termination of such employment, at any
      time, alone or with others, with or without the use of iST’s resources,
      regardless of whether patent, copyright or trade secret law may technically
      be
      applied.










**2.0**  **EMPLOYMENT**





2.1  Employee
      hereby accepts employment with iST on the terms and conditions stated in this
      agreement and as set forth in the offer letter to Employee from iSECUREtrac
      Corp. (the “Offer Letter.”) Although iST may originally hire Employee to fill a
      specific position and will initially provide Employee specific compensation
      and
      benefits, iST shall have the right, at any time and within its sole discretion,
      to reassign Employee to any other position suitable to Employee’s skills,
      experience, education and performance and to alter Employee’s compensation and
      benefits. iST’s provision of compensation and benefits to Employee shall be
      subject to the terms and conditions of iST’s compensation and benefits plans,
      policies or practices as the same may be amended or revoked from time to time.
      Any position within iST shall have such responsibilities as may be described
      in
      an appropriate position description and/or assigned by the incumbent’s
      supervisor. Employee agrees to perform the duties assigned to him/her to the
      best of his/her ability in a diligent, trustworthy, businesslike, and efficient
      manner for the purposes of advancing the business of iST and, to this end,
      will
      devote his/her full time and attention to the business of iST. Furthermore,
      Employee shall comply with iST’s rules and regulations as may be set forth in
      iST’s Employee Handbook, or similar document.




2.2  Employee’s
      employment hereunder shall be at will. Either Employee or iST may, for any
      reason or for no reason at all, at any time, terminate employment with iST
      upon
      two week’s prior written notice.





2.3 ***Severance
      Benefits.*** In the
      event Employee’s employment is terminated (a) by ISECURETRAC without Cause,
      subject to the conditions stated herein, ISECURETRAC shall: (i) pay Employee
      an
      amount equal to three (3) months of Employee’s salary in accordance with the
      Company’s standard payroll procedures, minus all applicable taxes, withholding
      and lawful deductions, plus any accrued vacation; and (ii) Notwithstanding
      the
      foregoing, ISECURETRAC’s obligation to provide the severance benefits hereunder
      is expressly conditioned upon the Employee’s ongoing compliance with the
      Confidentiality and Non-Solicitation provisions of this Agreement, and upon
      Employee’s execution of a release of all claims against ISECURETRAC, including,
      but not limited to those related to his employment and/or termination (other
      than obligations owed under this subsection and/or claims related solely to
      Employee’s status as a shareholder.) Employee agrees that severance benefits as
      provided herein shall be the sole consideration to which he is entitled in
      the
      event of the termination of his employment without Cause, that severance will
      not be paid in the event of termination with Cause or resignation without Good
      Reason, and Employee expressly waives and relinquishes any claim to other or
      further consideration.





For
      purposes of this Agreement, "Cause" shall consist of (a) any act of dishonesty
      or fraud by Employee in connection with his duties or intended to result in
      his
      substantial personal enrichment; (b) Employee’s conviction or a plea of nolo
      contendre to a crime that the Board reasonably believes has had or will have
      a
      materially detrimental effect on the ISECURETRAC’s business or reputation,
      provided, traffic infractions shall not be deemed a crime; (c) Employee's
      material breach of this Agreement or failure to properly perform his job duties,
      if such breach or failures are not promptly cured within 10 days after written
      notice is provided to Employee; (d) Employee’s gross negligence or willful
      misconduct in the performance of his duties, which includes, but is not limited
      to conduct that is inconsistent with ISECURETRAC’s then-established practices or
      places ISECURETRAC at risk of liability; (e) Employee’s failure to abide by the
      lawful policies and directives of the Board; (f) Employee’s absence from work
      for a period in excess of ninety (90) days in any twelve month period regardless
      of the reason, including disability; (g) action or conduct determined by the
      Board acting in reasonable good faith to be of material detriment to
      ISECURETRAC; or (h) Employee’s death.




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2.4  Employee’s
      violation of any rules or regulations stated in the iST Employee Handbook may
      be
      cause for his/her immediate employment termination, without prior
      written notice.





2. 5 Employee
      agrees that during his/her employment with iST, Employee will not engage in
      any
      other employment, occupation, consulting, counseling or other activity relating
      to the provision of GPS tracking products and services to criminal justice
      agencies or which would interfere with Employee’s ability to devote
      substantially all of Employee’s working time to iST’s business. Employee also
      agrees he/she will not undertake the planning or organization of any business
      activity competitive with iST or the work Employee performs for iST during
      his/her employment.





**3.0**  **CONFIDENTIALITY**





3.1  Employee acknowledges
      and agrees that, as a consequence of his/her association with iST, he/she has
      or
      will have access to or knowledge of confidential and proprietary data concerning
      iST which is not readily available to the public. Employee
      hereby agrees to safeguard and protect Confidential Information by all
      reasonable and necessary means, observe and be bound by the provisions of this
      Employment Agreement and observe and adhere to all rules and policies which
      iST
      may announce from time to time to protect its Confidential
      Information.





3.2  Employee
      agrees that a ll
      Confidential Information, regardless of how it is compiled, listed, stored
      or
      kept, shall be the exclusive property of iST. Employee
      hereby agrees, both during the period of employment with iST and thereafter,
      that Employee shall not disclose Confidential Information to any person or
      permit any person to obtain Confidential Information, except as specifically
      authorized in writing by iST or as required by Employee’s duties to
      iST.





3.3  Employee
      shall not disclose Confidential Information to any person who has not executed
      an appropriate non-disclosure agreement with iST.





3.4  Upon
      termination of employment, for any reason, Employee shall immediately return
      Confidential Information then in his/her possession to iST and keep no copies
      thereof without the express written permission of iST.





**4.0**  **OWNERSHIP**





4.1  iST
      shall
      be the sole and exclusive owner of any and all Work Products. All Work Products
      shall be considered as work made for hire by Employee for iST. To the extent
      that iST needs to protect its ownership in any Work Product(s), Employee shall
      assign and transfer to iST, without further consideration, any and all
      proprietary rights in such Work Product(s) and to execute and deliver all
      documents and do all acts necessary to secure to iST, its successors, assigns
      or
      nominees, the entire right, title and interest in and to such Work Products,
      including applications for and/or Letters of Patent of the United States and
      other countries.





4.2  Notwithstanding
      Section 4.1 or any provision of this Employment Agreement to the contrary,
      if
      Employee is found, by a court, administrative body or other adjudicatory
      authority, to have a proprietary interest in any Work Product and iST’s interest
      or claim to an interest therein is unenforceable, Employee hereby grants iST
      a
      perpetual, royalty-free license to use such Work Product.





**5.0**  **NON-SOLICITATION**





5.1  For
      the
      purpose of protecting iST’s legitimate interest in its Confidential Information
      (as defined in Section 3 hereof) and customer goodwill, for a period of twelve
      (12) months following Employee’s separation from iST, Employee will not, either
      for Employee’s benefit or the benefit of any other individual or entity, either
      directly or indirectly, call on, solicit, canvass, induce, influence or assist
      any of iST’s clients or customers with whom Employee had personal contact or
      actually did business during the term of his/her employment or any employee
      of
      iST to engage in any business, contact or solicitation that would be in
      competition with iST.




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5.2  Employee
      agrees that iST is engaged in a highly competitive business providing GPS
      tracking products and services to criminal justice agencies throughout the
      United States of America, Canada and the United Kingdom for tracking and
      monitoring persons on pre-trial release, probation or parole (the “iST
      Marketplace”), and that the Confidential Information and knowledge of iST’s
      business techniques, contacts, and programs are crucial to enable it to compete
      in the markets in the iST Marketplace.





5.3  Employee
      acknowledges that iST has invested large amounts of time and money in its
      research and development, development of business techniques, employee training
      and development of proprietary and Confidential Information, which if divulged
      to or used by competing entities would result in irreparable injury to iST. Employee
      agrees that money damages alone will not adequately compensate iST for breach
      of
      the covenant not to solicit and the provisions of this Employment Agreement
      pertaining to Confidential Information and Work Product and, therefore, in
      the
      event of the breach or threatened breach of any such covenant or provision,
      in
      addition to all other remedies available at law, in equity or otherwise, without
      posting bond, iST shall be entitled to injunctive relief compelling specific
      performance of (or other compliance with) the terms thereof.




5.4  Employee
      acknowledges and agrees that the restriction placed upon him/her in paragraph
      5.1 above is (i) reasonable and necessary to protect the legitimate business
      interests of iST; and (ii) will not unreasonably impede him/her from seeking
      and
      obtaining gainful employment in the event of his/her termination of employment
      with iST.




5.5  In
      the
      event paragraph 5.1 above is held to be, in any respect, an unreasonable
      restriction upon Employee, the Court so holding may reduce the territory and
      period of time to which the restriction pertains or effect any other change
      to
      the extent necessary to render paragraph 5.1 enforceable and without effecting
      the validity and enforceability of the remainder of this Employment
      Agreement.




**6.0**  **PRIOR
      EMPLOYMENT**





Employee
      hereby represents and warrants that the execution of this Employment Agreement
      and the performance of his/her duties and obligations hereunder will not breach
      or be in conflict with any other agreement to which he/she is a party or by
      which he/she is bound, and that he/she is not now subject to any covenant
      against competition or similar covenant which would affect the performance
      of
      his/her duties hereunder. Employee acknowledges that a breach of said
      representation and warranty may be cause for immediate employment termination, without prior
      written notice, and, furthermore, Employee shall be responsible for and
      indemnify iST and hold it harmless from, any claims, losses, damages, costs
      or
      expenses, including attorney’s fees, resulting from such a breach.




**7.0**  **RETURN
      OF iST MATERIALS AND PROPERTY UPON TERMINATION**





Employee
      hereby agrees that upon Employee’s termination of employment with iST, for any
      reason, Employee shall immediately turn over to iST all Work Products and all
      Confidential Information in tangible form which are then in his/her possession
      and keep no copies thereof. Furthermore, Employee shall return all other iST
      property, then in the possession of Employee, to iST upon termination, unless
      a
      longer retention is specifically allowed, in writing, by iST.





**8.0**  **GENERAL
      TERMS**





8.1  Nothing
      contained in this Employment Agreement shall be construed or deemed to confer
      any right with respect to continuance of employment by iST for a specific
      duration or to modify in any way the employment at will relationship between
      Employee and iST.




4





8.2  This
      Employment Agreement is the complete and exclusive agreement between Employee
      and iST concerning the subject matter hereof and supersedes any and all oral
      or
      written agreements regarding such subject matter. Any provision in any employee
      handbook or statement of employment policies (“Employee Handbook”) shall not
      affect this Employment Agreement. No statement in the Employee Handbook shall
      confer any right of employment upon Employee or in any way alter the
      employment-at-will nature of the employment relationship between iST and
      Employee.





8.3  If
      any
      severable provision of this Employment Agreement is held to be invalid or
      unenforceable by any judgment of a court of competent jurisdiction, the
      remainder of this Employment Agreement shall not be affected by such judgment,
      and the Employment Agreement shall be carried out as nearly as possible
      according to the original terms and intent.





8.4  The
      waiver by either party of a breach of any provision of this Employment Agreement
      by the other party shall not operate or be construed as a waiver of any
      subsequent breach or violation thereof.





8.5  Employee
      acknowledges that he/she has completely read this Employment Agreement,
      understands its provisions and freely signs below, intending to be bound
      hereby.





8.6  This
      Employment Agreement may not be altered except by an agreement in writing,
      duly
      executed by iST and Employee.





8.7  This
      Employment Agreement shall be deemed to have been executed in and shall be
      construed in accordance with the laws of the State of Nebraska (without
      giving effect to its conflicts of law principles) .





8.8  iST
      and
      Employee hereby acknowledge and agree that the sole and exclusive jurisdiction
      and venue for all actions shall be the State or Federal courts located in
      Nebraska and both parties hereby consent to such jurisdiction and
      venue.





8.9  The
      rights and obligations of iST under this Employment Agreement shall inure to
      the
      benefit of and shall be binding upon the successors and assigns of iST. This
      Employment Agreement is binding upon Employee and his/her heirs, executors,
      assigns and administrators of his/her estate and property.





8.10  iST
      may
      assign this Employment Agreement by providing Employee notice of iST’s decision
      to do so. Employee may not assign or transfer to others the obligation to
      perform Employee’s duties hereunder.





8.11  This
      Employment Agreement shall terminate on Employee’s termination of employment
      from iST; provided, however, o bligations
      and provisions of this Employment Agreement that, by their express terms or
      otherwise, require performance or compliance by one or both parties hereto
      after
      termination of this Employment Agreement, including, but not limited to,
      obligations to return property, confidentiality of information, covenants not
      to
      solicit, the binding nature of this Employment Agreement upon the parties,
      successors, assigns, heirs, executors and administrators, the government and
      construction of this Employment Agreement, and the invalidity or
      non-enforceability of provisions of this Employment Agreement, shall survive
      termination of the Employment Agreement.




5





IN
      WITNESS WHEREOF, Employee and iST have executed this Employment Agreement
      effective as of the Effective Date.





AGREED
                AND ACCEPTED:EMPLOYEE:
            
            
            ISECURETRAC CORP. for and on behalf of
              itself and iST Services Corp.
              (“iST”)Signature: 
              /s/ Lincoln Zehr
            
            
            /s/
              Peter A.
              MichelName: Lincoln
              Zehr
            
            
            Peter
              A. MichelAddress: Personal
              Residence
            
            
            President & Chief Executive
              OfficerDate: December
              6, 2007
            
            
            Date: December
              3, 2007


6




December
      6, 2007





Lincoln
      D. Zehr





Dear
      Lincoln:





On
      behalf
      of ISECURETRAC Corporation, we are pleased to extend this formal offer of
      employment for the position of Vice President of Finance. This position will
      report to Peter Michel, President and Chief Executive Officer. In this capacity,
      your semi-monthly rate of pay will be $6,666.67, if annualized equates to
      $160,000. Your start date will be Wednesday, January 9, 2008. New employee
      orientation will begin at 8:30am on your first day.




Your
      first paycheck will be issued on February 1 st for the
      period of January 7 th through
      January 15 th . All
      ISECURETRAC employees are paid on a semi-monthly basis on the 1 st and
      16 th of each
      month. Should the 1 st or
      16 th fall on
      a weekend or holiday, all employees receive their pay the Friday
      before.




ISECURETRAC
      will also pay you a pre-tax lump sum bonus in the amount of $10,000 on February
      1, 2008. In the event that you voluntarily leave your employment with
      ISECURETRAC without good reason prior to completing twelve (12) full months
      of
      service with ISECURETRAC, you agree to reimburse ISECURETRAC for the bonus.
      The
      bonus will be paid in accordance with standard payroll procedures, minus all
      applicable taxes, withholding and lawful deductions.




Upon
      commencing your employment with iSECUREtrac, we will recommend to the Board
      of
      Directors that you receive 50,000 options of ISECURETRAC’s common stock under
      the terms of our 2006 Omnibus Equity Incentive Plan. Additionally, you will
      be
      extended all of ISECURETRAC’s standard benefits commencing the first of the
      month following 30 days of hire, except you will accrue 3 weeks of vacation.





In
      addition to your base salary, you are eligible for an annual performance based
      bonus. Your 2008 bonus target is 20% of your annual salary with a guaranteed
      amount of $10,000.00 for 2008. Bonuses will be paid annually based on your
      individual performance and the company’s financial goals in the quarter
      immediately after the end of the calendar year. Performance goals will be
      determined by the company in its sole discretion.





Please
      be
      informed that this offer is contingent upon successful re-activation of your
      CPA
      certification, successful completion of a ninety (90) day orientation period,
      acceptable results and findings from a mandatory company drug test, criminal
      background investigation, and credit and reference checks.





iSECUREtrac
      will pay for required continuing professional education (CPE) programs for
      your
      re-activation and to maintain your CPA certification.





Employment
      with ISECURETRAC Corp. is considered “at will,” meaning that employment with
      ISECURETRAC, Corp is voluntarily entered into and the employee is free to resign
      at will, at any time, with or without cause. Similarly, the employer may
      terminate the employment relationship at will, at any time, with or without
      cause.





We
      look
      forward to hearing from you about this offer. Please indicate your acceptance
      of
      our offer by signing below and returning one copy of the letter, with your
      original signature. Also, please find the enclosed employment agreement for
      your
      review, execution and return with your offer letter. Should you choose to accept
      our offer of employment you will need to required identification with you on
      your first day of employment to verify that you are legally eligible for
      employment in the United States.




7


Sincerely,/s/
              Peter A. Michel
            
            
            /s/
              Ellen BockelmanPeter
              A. Michel
            
            
            Ellen
              BockelmanPresident
              and Chief Executive Officer
            
            
            Human
              Resources ManagerSignature: /s/
              Lincoln Zehr
            
            
            Date: December
              6, 2007





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