EXHIBIT
      10.14

    


    Extension
      Loan Agreement

    


    


    Borrower
      (Party A):Winner
      Industries (Shenzhen ) Co., Ltd.

    Address:
      Winner Industrial Park, Bulong Road, Longhua Town, Shenzhen City

    Legal
      Representative: Jianquan Li

     

    Lender
      (Party B): Shenzhen Longhua
      Branch of Industrial and Commercial Bank of China 

    Address:
      ICBC Building, Renming Rd., Longhua Town, Shenzhen City

    Person
      in
      charge: Lin Xiao 

    


     

    Guarantor
      (Party C): 

    


    Winner
      Medical and Textile Ltd. Tianmen

    Address:No.47
      south of Jianshe Road, Yuekou Town, Tianmen City, Hubei

    Legal
      Representative: Jianquan Li 

     

    Winner
      Medical and Textile Ltd. Jingmen

    Address:
      Pailou County Jinmen City Hubei

    Legal
      Representative: Jianquan Li 

    


    Winner
      Medical and Textile Ltd. Yichang

    Address:No.20
      Jiangxia Avenue, Jiangkou Town, Zhijiang City, Hubei

    Legal
      Representative: Li jianquan 

    


     

    Date:
      September 12th
      2005

    


    Place:
      Shenzhen

     

    
      
         

      

      
        -1-

        
          

        

      

      
         

      

    


    Whereas
      

    


    Party
      A
      fails to repay the loan amount of the Loan Contract numbered Gong Yin Shen
      Duan
      Jie Longhua Zi 2004 Nian No. 064 (“Original Loan Contract”) entered with Party
      B. Party A applied in writing to Party B on September 1st
      2005 for
      extension of the Loan.

    


    Party
      C,
      as guarantor of Party A, has agreed to offer guarantee for the extension
      according to the Guarantee Contract numbered
      Gong Yin Shen Gao Bao Longhua Zi 2004 Nian No.004 (“Original Guarantee
      Contract”) entered by Party B and Party C.

    


    Party
      B
      has agreed to such extension of the Loan under the Original Loan Contract
      entered with Party A. In order to clarify the rights and obligations of parties
      in the term of extension and in premises of the validity of the Original Loan
      Contract and Original Guarantee Contract, the parties have reached the following
      agreements. 

    


    
      	1.	
              Party
                A has borrowed a loan of RMB 4,000,000 Yuan and has repaid RMB 0
                Yuan. So
                an amount of RMB 4,000,000 Yuan shall be repaid during the term of
                extension.

            


    

    


    
      	2.	
              The
                term of the Original Loan Contract is from September 13th
                2004 to September 12th
                2005 and the term of extension is form September 12th
                2005 to March 11th
                2006.

            


    

    


    
      	3.	
              Interest
                of the Loan during the term of extension is fixed interest rate per
                annum
                5.76 % (or
                monthly interest rate 4.8
                ‰)

            


    

     

    If
      the
      People’s Bank of China adjusts the rate during the term of extension and such
      adjustment is applicable to the Loan, Party B is entitled to calculate interest
      on the Loan at the interest rate and in the method after the adjustment without
      informing Party A.

    


    
      	4.	
              The
                Loan of the Agreement shall be repaid in one trenche before the expiry
                of
                extension term.

            


    

    


    
      	5.	
              If
                Party A fails to make timely payment for the principal and interest
                of the
                Loan under this Agreement, Party B is entitled charge interest on
                the
                default amount at the interest rate equaling to 1.3 times of the
                normal
                loan interest rate. Party B is also entitled to charge interest on
                overdue
                interest.

            


    

    


    
      	6.	
              Party
                C shall still undertake the joint and several guarantee liabilities
                stated
                in the Original Guarantee Contract numbered
                Gong Yin Shen Gao Bao Longhua Zi 2004 Nian No.004. But the term of
                guarantee is changed to two years from the next day of the expiry
                date of
                the extension term. If Party B declares to withdraw the Loan before
                due
                date in accordance with the previsions of the Original Loan Contract,
                the
                term of guarantee shall be two years from the next day of the repay
                date
                stated in the notice issued by Party
                B.

            


    

    


    
      	7.	
              The
                Original Loan Contract and the Original Guarantee Contract still
                remain
                effective except that additional rules reached in this Agreement.
                Remaining issues shall be adjusted and explained by the Original
                Loan
                Contract and the Original Guarantee
                Contract.

            


    

    


    
      	8.	
              Attachment
                of this Agreement constitutes an integral part of this Agreement.
                It
                includes a Confirmation Letter for Important Contract Obligation
                Reminder.

            


    

    


    
      	9.	
              This
                Agreement shall become effective once it is signed and stamped by
                all the
                three parties to the date that all payments under this Agreement
                and the
                Original Loan Contract are paid
                off.

            


    

    


    
      	10.	
              This
                Agreement is executed in 5 counterparts with each party holding one
                copy
                and they are of the same legal
                force.

            


    

    


    
      	11.	
              Miscellaneous

            


    

    
      	 	 	 


      	
            	10.1	
              Party
                A shall conduct the property mortgage procedure as supplemental guarantee
                of extension within two months from the commencing date of the extension
                term otherwise Party B is entitled to withdraw all the amount of
                the Loan
                before due date. 

            


      	 	 	 


    

    
      	
            	10.2	
              Party
                A shall inform Party B in advance and obtain consent from Party B
                for its
                guarantee to other party, capital expenditure, restructuring of assets
                and
                flow of vast amount, etc.

            


    

    
      	 	 	 


      	
            	10.3	
              Party
                A promises to conduct bank balance through Party B for its newly
                added
                export. 

            


    

     

    
 

    
      
         

      

      
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    PARTY
      A: WINNER INDUSTRIES (SHENZHEN) CO., LTD. (official seal)

     

    LEGAL
      REPRESENTATIVE: Jianquan Li

    DATE:
      September 12th
      2005

    


    


    PARTY
      B: LONGHUA BRANCH OF INDUSTRIAL AND COMMERCIAL BANK OF CHINA (official
      seal)

    


    PERSON
      IN
      CHARGE (AUTHORIZED REPRESENTATIVE): Lin Xiao

    DATE:
      September 12th
      2005

    


    


    PARTY
      C:

    


    WINNER
      MEDICAL ú
      TEXTILE LTD. TIANMEN (official seal)

    


    LEGAL
      REPRESENTATIVE: Jianquan Li

    DATE:
      September 12th
      2005

    


    


    WINNER
      MEDICAL ú
      TEXTILE LTD. JINGMEN (official seal)

    


    LEGAL
      REPRESENTATIVE: Jianquan Li

    DATE:
      September 12th
      2005

     

    


    WINNER
      MEDICAL ú
      TEXTILE LTD. YICHANG (official seal)

    


    LEGAL
      REPRESENTATIVE: Jianquan Li

    DATE:
      September 12th
      2005

     

    
      
         

      

      
        -3-

        
          

        

      

      
         

      

    


    Attachment
      

    


    Confirmation
      Letter for Important Contract Obligation Reminder 

    


    
      	To:	
              Shenzhen
                Longhua Branch of Industrial and Commercial Bank of
                China

            


    

    


    As
      a
      party to the Extension Agreement (Contract number: ) to be sighed with your
      good
      bank, we hereby confirm that we have paid due attention to the underlined
      clauses stipulating the major obligations of our side and we accept such
      clauses.

    


    


    Confirming
      Party (official seal): Winner Industries (Shenzhen) Co.,
      Ltd.

    


    Legal
      representative (signature): Jianquan Li

    


    September
      12th,
      2005

    
      	 	 	 	 
	 	 	 	 
	
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