EXHIBIT 10.8

                              EMPLOYMENT AGREEMENT

     THIS AGREEMENT dated as of May 21st,  2007, is made, with effective date as
May 1, 2007 and  entered  into  between  MotorSports  Emporium,  Inc.,  a Nevada
corporation and its subsidiaries (the "COMPANY"),  and Kenneth Yeung, a resident
of Los Angeles, California USA (the "EXECUTIVE").  The Company and the Executive
agree as follows:

                                    ARTICLE 1
                        EMPLOYMENT, DUTIES AND ACCEPTANCE

     1.1  Employment by the Company.  The Company agrees to employ the Executive
as the Chief Executive officer of Motorsports  Emporium Inc. for the duration of
the Employment Term (as defined in SECTION 2 below), to render such services and
to perform  such  duties as are  normally  associated  with and  inherent in the
executive capacity in which the Executive will be serving, as well as such other
duties, which are not inconsistent with the Executive's position as an executive
of the Company.

     1.2 Acceptance of Employment by the Executive.  The Executive  accepts such
employment for the Employment Term and agrees to render the services required of
him under SECTION 1.1.  During the Employment  Term, the Executive  shall devote
his full business time,  attention and energy to the business of the Company and
the  performance of his duties under this  Agreement.  The foregoing  shall not,
however,  prohibit the Executive from making and managing personal  investments,
or from engaging in civic or charitable activities that do not materially impair
the performance of his duties under this Agreement.  If appointed or elected, as
applicable,  the  Executive  also  shall  serve  during  all or any  part of the
Employment  Term as any other officer and/or as a director of the Company or any
of its  subsidiaries or affiliates,  without any additional  compensation  other
than that specified in this Agreement.

     1.3 Place of  Performance.  The Executive shall be based in the State of CA
and nothing in this  Agreement  shall require the Executive to relocate his base
of employment or principal place of residence from the State of CA

     1.4 Termination of Existing Contracts.  The Executive agrees that all other
agreements and contracts, whether written or oral, relating to the employment of
the  Executive  by  the  Company  shall  be  terminated   effective  as  of  the
commencement of the Employment Term.

                                    ARTICLE 2
                                 EMPLOYMENT TERM

     2.1  Initial  Term.  The  term of the  Executive's  employment  under  this
Agreement  (the  "EMPLOYMENT  Term")  shall  commence on the date hereof by, and
shall continue through and expire on April 30th, 2010 (the  "EXPIRATION  DATE"),
unless earlier terminated as provided in this Agreement.

                                    ARTICLE 3
                         COMPENSATION AND OTHER BENEFITS

     3.1 Annual Salary.  As compensation  for services to be rendered under this
Agreement,  the Company shall pay the  Executive a starting  salary (the "ANNUAL
SALARY"  payable on monthly  basis,  on or before the third day of each calendar
month) at a rate of $150,000 per annum for the remaining portion for the year of
2007;  $180,000 per annum for the year 2008; and $210,000 per annum for the year
of 2009 and $240,000 per annum for the  remaining  term of this  agreement.  The
Executive shall also be entitled to receive an annual incentive bonus (a) in the
amount of not less than 1.8% of the total  collected  sales amount made from the
operation of the Company during this agreement  (payable within thirty (30) days
after the end of each  fiscal  year) and will  receive  the same  percentage  of

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amount for two years continuously  after termination of this Agreement,  and (b)
other  incentive  bonus in an amount as deemed  appropriate by the  Compensation
Committee of the Company, subject to review every 6 months.

     Other  Compensations  are  offered to the  Executive  upon  signing of this
Agreement, including:

     (A)  Preferred  Stock:  Two  Hundred  Thousand  (200,000.)  shares  of  the
          company's Preferred C Stock, which is currently issued and outstanding
          to the Executive,  and is  convertible  to the Company's  Common Stock
          according to the following terms:

          1.   Eligible  for  conversion  to Company  Common  Stock on April 30,
               2009,  unless Mandatory  Conversion is required for any reason as
               set forth herein below.
          2.   Each share of  Preferred  C Stock will  convert to $5.00 worth of
               the Company common stock,  which will be determined by taking the
               average  closing bid price (ACBP) for the common stock for the 20
               days  prior to  conversion.  For  example,  if the ACBP is $0.10,
               Executive  will  receive 50 shares of common stock for each share
               of  Preferred  C Stock.  If the  ACBP is  $1.00,  Executive  will
               receive  five share of common stock for each share of Preferred C
               Stock.
          3.   Mandatory  Conversion.  The  Preferred  C stock  will  convert to
               Common  stock any time  sooner than April 30, 2009 upon a Funding
               Event.  The Funding  Event shall be defined as any  financing for
               the Company of $1.5 million or more that  requires the  Company's
               Preferred Shares to be converted to common.

     (B)  Stock Option Participation.  The Executive shall receive stock options
          to  acquire  company  stock  according  to the terms of the  Company's
          Option Plan.

     3.2  Automobile  Allowance.  The  Executive  will also be  provided  with a
monthly car allowance.

     3.3  Participation  in  Employee  Benefit  Plans.  The  Executive  shall be
permitted,  during  the  Employment  Term,  if and to the  extent  he meets  and
continues to meet all applicable eligibility requirements, to participate in any
group life,  hospitalization  or  disability  insurance  plan,  health  program,
pension plan, similar benefit plan or other "fringe benefits" of the Company.

     3.4 Executive  Support.  The Company shall provide to the Executive  office
facilities, furniture and equipment, secretarial and support personnel and other
management level support  services as the Executive shall reasonably  require in
connection with the performance of his duties under this Agreement.

     3.5 Reimbursement of Business Expenses. The Executive may incur reasonable,
ordinary and necessary business expenses in the course of the performance of his
duties  under  this  Agreement,   including   expenses  for  travel,   food  and
entertainment.  The Company shall  reimburse the Executive for all such business
expenses if (a) the expenses are incurred by the  Executive in  accordance  with
the  Company's  business  expense  reimbursement  policy,  if  any,  as  may  be
established and modified by the Company from time to time, and (b) the Executive
provides to the Company a record of and appropriate  receipts for (i) the amount
of the  expense,  (ii) the date,  place and  nature  of the  expense,  (iii) the
business  reason for the expense and (iv) the names,  occupations and other data
concerning  individuals  entertained  sufficient  to  establish  their  business
relationship to the Company.

                                    ARTILE 4
                                   TERMINATION

     4.1  Termination  upon Death.  If the Executive  dies during the Employment
Term,  this  Agreement  shall  terminate,  except  that  the  Executive's  legal
representatives,  successors,  heirs or assigns shall be entitled to receive the
Annual Salary, the Additional  Compensation and other accrued benefits,  if any,
earned up to the date of the Executive's death; PROVIDED THAT, if any Additional
Compensation  or other  benefits are governed by the  provisions  of any written
employee  benefit  plan  or  policy  of  the  Company,   any  written  agreement
contemplated  there under or any other separate written  agreement  entered into
between the  Executive and the Company,  the terms and  conditions of such plan,

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policy or agreement  shall control in the event of any  discrepancy  or conflict
with the provisions of this Agreement regarding such Additional  Compensation or
other benefit upon the death, termination or disability of the Executive.

     4.2  Termination  for Cause.  At any time during the  Employment  Term, the
Company  shall  have the  right,  exercisable  by serving  notice  effective  in
accordance with its terms, to terminate the  Executive's  employment  under this
Agreement and discharge the Executive for Cause. If such right is exercised, the
Company's  obligation  to the  Executive  shall be limited to the payment of any
unpaid  Annual  Salary,  Additional  Compensation  and other  benefits,  if any,
accrued  up  to  the  effective  date  specified  in  the  Company's  notice  of
termination  (which date shall not be retroactive).  As used in this SECTION 4.2
and elsewhere in this Agreement,  the term "CAUSE" shall mean that a majority of
the Board  shall  have  determined  that (a) the  Executive  has  willfully  and
persistently  failed or refused to follow the reasonable policies and directives
established by the Board and such failure or refusal continues for ten (10) days
after notice from the Company, (b) the Executive has wrongfully  misappropriated
money  or other  assets  or  properties  of the  Company  or any  subsidiary  or
affiliate of the Company,  (c) the Executive has been convicted of any felony or
other serious crime,  or (d) the  Executive's  employment  performance  has been
substantially impaired by chronic alcoholism or drug addiction.

     4.3  Termination  upon  Disability.  If  during  the  Employment  Term  the
Executive becomes physically or mentally disabled, whether totally or partially,
as  evidenced  by the written  statement  of a competent  physician  licensed to
practice  medicine  in the United  States,  so that the  Executive  is unable to
substantially  perform his services  hereunder  for a period of six  consecutive
months,  the Company  may at any time after the last day of the six  consecutive
months  of  disability,  by  written  notice  to the  Executive,  terminate  the
Executive's employment hereunder. If such right is exercised,  the Company shall
continue to pay to the  Executive at each pay period the amount of Annual Salary
in effect at the date of  termination of his employment for the remainder of the
Employment Term.

     4.4 Voluntary Termination.  At any time before the Employment Term expires,
the Executive shall have the right,  exercisable by serving notice  effective in
accordance with its terms,  to resign and terminate the  Executive's  employment
under this Agreement.  If such right is exercised,  the Company's  obligation to
the Executive  shall be limited to the payment of any unpaid Annual  Salary,  if
any,  accrued up to the effective  date specified in the  Executive's  letter of
resignation (which date shall not be retroactive).  Any Additional  Compensation
earned by the  Executive  shall be  payable  under  the  terms of the  Company's
benefit plans or restricted  share  agreement  pursuant to which such Additional
Compensation was issued.

     4.5  Termination  of this  Agreement by the Company.  At anytime before the
Employment  Agreement expired, the Company shall have the option to buy out this
Agreement,  to terminate the Executive's employment with this Agreement. If such
right of  option is  exercised,  the  Company  is  responsible  to make the full
payment of the unpaid total amount from the effective date of termination to the
"EXPIRATION DATE" specified in this Agreement.

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                                OTHER PROVISIONS

     4.6  Notices.  Any  notice or other  communication  required  or  permitted
hereunder  shall be in writing and shall be delivered  personally,  telegraphed,
telexed,  sent by facsimile  transmission  or sent by  certified,  registered or
express  mail,  postage  prepaid.  Any such notice shall be deemed given when so
delivered personally, telegraphed, telexed or sent by facsimile transmission or,
if mailed,  five days after the date of deposit in the United  States  mail,  as
follows:

       If to the Company, to:     The Board of Directors
                                  Motorsports Emporium, Inc.
                                  7525 E. Williams Drive, Suite B
                                  Scottsdale, AZ 85255

       Represented By:            Mr. Peter Chin/Director

       If to the Executive, to:   Mr. Kenneth Yeung
                                  920 Looking Glass Drive,
                                  Diamond Bar, CA 91765

     Either  party may change its address for notice  hereunder by notice to the
other party.

     4.7 Entire  Agreement.  This  Agreement  contains the entire  agreement and
understanding  between  the  parties  with  respect  to its  subject  matter and
supersedes all prior agreements, written or oral, with respect thereto; PROVIDED
THAT nothing herein shall in any way limit the obligation, rights or liabilities
of the parties under any written stock option agreement  separately entered into
by the parties.

     4.8 Waivers  and  Amendments.  This  Agreement  may be  amended,  modified,
superseded,  canceled,  renewed or extended, and the terms and conditions hereof
may be waived,  only by a written  instrument  signed by the  parties or, in the
case of a waiver, by the party waiving  compliance.  No delay on the part of any
party in exercising any right,  power or privilege  hereunder shall operate as a
waiver  thereof,  nor  shall any  waiver on the part of any party of any  right,
power or privilege  hereunder,  nor any single or partial exercise of any right,
power or privilege  hereunder  preclude any other or further exercise thereof or
the exercise of any other right, power or privilege hereunder.

     4.9  Governing  Law;  Venue.  This  Agreement  shall be  governed  by,  and
construed  in  accordance  with,  the laws of the  State of  California  without
reference to principles governing choice or conflicts of law.

     4.10 Assignment.  This Agreement, and any rights and obligations hereunder,
may not be assigned by any party hereto without the prior written consent of the
other  party,  except that the Company may assign this  Agreement  to any of its
subsidiaries  or  affiliates  without  the  Executive's  consent  provided  such
assignment  does not  diminish  any of the  Executive's  benefits or rights,  or
increase in any material respect any of the Executive's obligations, hereunder.

     4.11  Counterparts.   This  Agreement  may  be  executed  in  two  or  more
counterparts,  each of  which  shall be  deemed  an  original,  but all of which
together shall constitute one and the same instrument.

     4.12 Headings.  The headings in this  Agreement are for reference  purposes
only and shall not in any way  affect  the  meaning  or  interpretation  of this
Agreement.

                   [SIGNATURES APPEAR ON THE FOLLOWING PAGE.]

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     IN WITNESS WHEREOF, the parties have executed this Agreement as of the date
and year first above written.

                                        Motorsports Emporium Inc.

                                        A Nevada corporation


                                        By: /s/ Peter Chin
                                           -----------------------------

                                        Name:  Peter Chin

                                        Title: Director

                                        Date:  May 31, 2007

                                        EXECUTIVE:

                                         /s/ Kenneth Yeung
                                        --------------------------------
                                        Kenneth Yeung

                                        Date: May 31, 2007

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