EXHIBIT 10.26

[eGLOBE LETTERHEAD]

27 August, 1999


VIA FACSIMILE

Mr. Isaac Freilich
American Stock Transfer & Trust Company
40 Wall Street
New York, New York 10005

   RE: SEYMOUR GORDON 160,257 RESTRICTED SHARES

Dear Mr. Freilich:

Please issue one certificate in the name of "Seymour  Gordon" for 160,257 shares
of common stock of eGlobe, Inc. The stock is issued in connection with a certain
Stock  Purchase  Agreement,  the  underlying  shares  of  which  have  not  been
registered.

Please issue one certificate with restrictive legend, and send it, via overnight
mail, to my attention at our Washington,  D.C.  office:  eGlobe,  Inc. 1250 24th
Street, N.W., Suite 725, Washington, DC 20037.

Thank you for your assistance in this matter. If you have any questions,  please
do not hesitate to contact me.

Very truly yours,

/s/ Graeme S. R. Brown

Graeme S. R. Brown
Associate General Counsel

GB\

Attachment: Secretary's Certificate

<PAGE>

[eGLOBE LETTERHEAD]

January 24, 2000

Mr. Seymour Gordon
3 Hawthorne Lane
Lawrence, NY 11559

   RE: PROMISSORY NOTE DATED AS OF JUNE 18, 1998; INTEREST ON CONVERTED NOTE.

Dear Mr. Gordon:

In  consideration  of your  extending the  Promissory  Note dated June 18, 1998,
originally due on December 18, 1999,  until April 18, 2000, 75% of the principal
balance (up to a maximum  amount of $750,000) may now be exchanged for shares of
eGlobe common stock pursuant to the Stock Purchase  Agreement dated as of August
25, 1999 (exchange terms:  exchange for shares of common stock of the Company at
a price per share of $1.56;  and be  granted  a warrant  to  purchase  shares of
common  stock  (in the  proportion  of 60,000  shares  under  warrant  for every
$250,000  of  debt  exchanged)  at  a  price  of  $1.00).  Additionally,  it  is
acknowledged  that the Promissory  Note shall bear interest at a rate of 14% per
annum for the period from December 18, 1999 through April 18, 2000.

With  regard to the  $200,000  Promissory  Note  dated  January 4, 1999 that was
converted  to common  stock in March 1999,  the Company  shall pay interest at a
rate of 12% until such time as the common stock is registered.  Accrued interest
through April 18, 2000 will be paid on April 18, 2000.  Accrued  interest  after
April 18, 2000 will be paid within  seven days after the  effective  date of the
S-3  Registration  Statement.  The Company expects to file its S-3  Registration
Statement in early May 2000.

Very truly yours,                          ACCEPTED AND AGREED

/s/ Graeme S. R. Brown                     /s/ Seymour Gordon

Graeme S. R. Brown                         Seymour Gordon
Deputy General Counsel

<PAGE>


                            STOCK PURCHASE AGREEMENT

     THIS STOCK PURCHASE  AGREEMENT (this "Agreement") is entered into this 25th
day of  August,  1999,  by and  among  eGlobe,  Inc.,  a  Delaware  corporation,
("eGlobe"  or the  "Company"),  and  Seymour  Gordon,  a  private  investor  and
shareholder of eGlobe (the "Purchaser"),

         NOW,  THEREFORE,  in  consideration of the foregoing and the respective
representations,   warranties,  covenants  and  agreements  set  forth  in  this
Agreement, the parties hereto agree as follows:

     SECTION 1.     THE SALE OF STOCK.

         Upon  the  terms  and  subject  to the  conditions  set  forth  in this
Agreement,  and in accordance with the laws of the State of Delaware  ("Delaware
Law"),  at the  Closing  (as  defined  herein)  the  Company  shall sell and the
Purchaser shall buy 160,257 shares of common stock of the Company, par value $01
per share, for a total price of $250,000.92.

     SECTION 2.     WARRANTS.

         At the Closing,  the  Company  shall  issue a warrant to  Purchaser  to
purchase  60,000  shares of common  stock of the Company at a price of $1.00 per
share. The form of the warrant is attached hereto as Exhibit A.

     SECTION 3.     CLOSING.

         The  closing  of the sale (the  "Closing")  will take place by the wire
transfer of funds to the account of eGlobe  within 24 hours of the  execution of
this Agreement.  Upon receipt of the funds,  the Company will instruct the stock
transfer  agent of the  Company  to issue  the  shares  of  common  stock to the
Purchaser and will immediately deliver to the Purchaser, by Federal Express or a
similar delivery  service,  a fully executed warrant in the form attached hereto
as Exhibit A.

     SECTION 4.     SUBSEQUENT ACTIONS - DEBT EXCHANGE.

         At any time after the  Closing  but prior to  December  17,  1999,  the
Purchaser may exchange the principal  amount of any  indebtedness of the Company
then  outstanding  held by the Purchaser (up to a maximum amount of $500,000) on
the same terms as for this stock purchase: (1) for shares of common stock of the
Company at a price per share of $1.56;  and (2) a warrant to purchase  shares of
common stock at a price of $1.00 (the number of shares under warrant shall be in
the same  proportion as in this agreement,  i.e.,  60,000 shares per $250,000 of
debt  exchanged);  and (3) all rights and terms  contained in Section 10 of this
Agreement.  The Purchaser  shall elect such exchange by notifying the Company in
writing of his election and

<PAGE>

including in such notice the dollar  amount of principal  to be  exchanged.  The
Company will then cause the principal  amount exchanged to be canceled as of the
date of  notice  and will  promptly  notify  the  transfer  agent  to issue  the
requisite number of common shares to the Purchaser.

     SECTION 5.    REPRESENTATIONS & WARRANTIES OF THE COMPANY.

         The Company represents and warrants to Purchaser as follows:

     SECTION 5.1   ORGANIZATION AND QUALIFICATION.

         The Company is a corporation  duly organized,  validly  existing and in
good standing under the laws of the State of Delaware.

     SECTION 5.2   AUTHORITY.

         The  execution  and  delivery of this  Agreement by the Company and the
consummation by the Company of the  transactions  contemplated  hereby have been
duly and  validly  authorized  by all  necessary  corporate  action and no other
corporate proceedings on the part of the Company are necessary to authorize this
Agreement or to consummate the transactions  contemplated hereby. This Agreement
has been duly  executed  and  delivered  by the Company  and,  assuming  the due
authorization,  execution and delivery by Purchaser,  constitutes a legal, valid
and binding obligation of the Company, enforceable in accordance with its terms.

     SECTION 5.3   NO CONFLICT; REQUIRED FILINGS AND CONSENTS.

         (a) The  execution  and delivery of this  Agreement by the Company does
not, and the performance by the Company of its obligations  under this Agreement
will not, (i) conflict with or violate the articles of  incorporation  or bylaws
of the Company,  (ii)  conflict  with or violate any Law to which the Company is
bound or the Assets are based,  or (iii) result in any breach of or constitute a
default (or an event  which with notice or lapse of time or both would  become a
default) under any note, bond, mortgage, indenture,  contract, agreement, lease,
license,  permit,  franchise  or other  instrument  or  obligation  to which the
Company  is a party  or by which  the  Company  is bound or by which  any of the
Assets is subject.

         (b) The  execution  and delivery of this  Agreement by the Company does
not, and the performance of this Agreement by the Company will not,  require any
consent,  approval,  authorization  or permit of, or filing with or notification
to, any Government Entity.

     SECTION 6.    PURCHASER AUTHORITY AND CAPACITY.

         Purchaser is an Accredited Investor as defined by the Securities Act of
1933 and has full legal  right,  capacity,  power and  authority  to execute and
deliver this Agreement and all other  documents,  instruments,  certificates and
agreements  executed or to be executed by it pursuant hereto,  and to consummate
the transactions contemplated hereby and thereby.

                                      -2-

<PAGE>

     SECTION 7.    ACQUISITION FOR INVESTMENT.

         The shares of Company common stock to be issued to the Purchaser  under
this  Agreement  are being (or will be) acquired by the  Purchaser in good faith
solely  for  the  account  of  the  Purchaser   (and  its  direct  and  indirect
beneficiaries)  for  investment  and not  with a view  toward  resale  or  other
distribution  within the meaning of the Securities  Act. Such shares will not be
offered for sale, sold or otherwise  transferred by the Purchaser without either
registration or exemption from registration under the Securities Act.

     SECTION 8.    PURCHASER RESTRICTIONS AND CONSENTS.

         There  are no  agreements,  Laws or other  restrictions  of any kind to
which such  Purchaser  is party or subject  that would  prevent or restrict  the
execution, delivery or performance of this Agreement by such Purchaser.

     SECTION 9.    Binding Obligation.

         This Agreement constitutes, and each document, instrument,  certificate
and agreement to be executed by such Purchaser  pursuant  hereto,  when executed
and delivered in accordance  with the provisions  hereof,  shall  constitute,  a
valid and binding  obligation of it,  enforceable in accordance  with its terms,
except  as  such  enforceability  may  be  limited  by  bankruptcy,  insolvency,
reorganization,  moratorium  and other  similar  laws of  general  applicability
relating to or affecting  creditors'  rights generally and by the application of
general principles of equity.

     SECTION 10.   PREPARATION OF THE FORM S-1.

         At the sole  expense of the  Company,  when the Company next amends its
Form S-1  registration  statement,  the Company  shall prepare and file with the
Securities and Exchange  Commission (the "SEC") materials to be included on Form
S-1/A  (the  "Form S-1  Registration  Statement") registering  all shares of the
Common Stock (including the 60,000 shares under the warrant) to be sold pursuant
to this Agreement.

         During the period  subsequent to the Closing and prior to the effective
registration of the shares of Common Stock,  the Company shall pay to Purchaser,
monthly in arrears, a sum equal to the number of assessable days in the previous
month  multiplied  by $83.33.  The first such payment shall be due on October 1,
1999 for the  period  from  closing  to  September  30,  1999  and then  monthly
thereafter  until ten days after  notification of the stock being registered and
the Company provides Purchaser with a letter to the transfer agent verifying the
registration and authorizing exchange of the share certificates.

                                      -3-

<PAGE>

     SECTION 11.    NOTICES.

         All  notices and other  communications  given or made  pursuant  hereto
shall be in  writing  and shall be deemed to have been duly  given or made as of
the date delivered, mailed or transmitted,  and shall be effective upon receipt,
if  delivered  personally,  mailed by  registered  or  certified  mail  (postage
prepaid, return receipt requested) to the parties at the following addresses (or
at such  other  address  for a party as shall be  specified  by like  changes of
address) or sent by electronic  transmission to the telecopier  number specified
below:

             If to the Company:

             eGlobe, Inc.
             Suite 725, 1250 24th Street, N.W.
             Washington, D.C. 20037
             Telecopier No.: (202) 822-8984
             Attention: Graeme Brown, Esq.

             If to the Purchaser:

             Seymour Gordon
             3 Hawthorne Lane
             Lawrence, NY 11559
             Telecopier No.: (516) 569-4230

     SECTION 12.    HEADINGS.

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

     SECTION 13.    SEVERABILITY.

         If any term or other provision of this Agreement is invalid, illegal or
incapable  of being  enforced  by any rule of law or  public  policy,  all other
conditions and provisions of this Agreement shall  nevertheless  remain  in full
force and effect so long as the economic or legal substance of the  transactions
contemplated  hereby is not  affected  in any manner  materially  adverse in any
party.  Upon such  determination  that any term or other  provision  is invalid,
illegal or incapable of being  enforced,  the parties hereto shall  negotiate in
good faith to modify this  Agreement so as in effect the original  intent of the
parties  as  closely  as  possible  in an  acceptable  manner  to the  end  that
transactions contemplated hereby are fulfilled to the extent possible.

     SECTION 14.    ENTIRE AGREEMENT.

         This Agreement (together with the Exhibits, the Schedules and the other
documents  delivered  pursuant  hereto)  constitutes the entire agreement of the
parties and supersede all prior  agreements and  undertakings,  both written and
oral, between the parties, or

                                      -4-

<PAGE>

any of them,  with respect to the subject matter hereof and, except as otherwise
expressly  provided herein, are not intended to confer upon any other person any
rights or remedies hereunder.

     SECTION 15.    SPECIFIC PERFORMANCE.

         The   transactions   contemplated   by  this   Agreement   are  unique.
Accordingly,  each of the parties  acknowledges  and agrees that, in addition to
all other  remedies to which it may be entitled,  each of the parties  hereto is
entitled  to a decree of  specific  performance,  provided  such party is not in
material default hereunder.

     SECTION 16.    ASSIGNMENT.

         Neither this Agreement nor any of the rights,  interests or obligations
hereunder  shall be assigned by any of the parties hereto  (whether by operation
of law or  otherwise)  without  the prior  written  consent of the other  party.
Subject to the preceding  sentence,  this Agreement shall be binding upon, inure
to the  benefit  of and be  enforceable  by the  parties  and  their  respective
successors and assigns.

     SECTION 17.    THIRD PARTY BENEFICIARIES.

         This Agreement shall be binding upon and inure solely to the benefit of
each party hereto and nothing in this Agreement, express or implied, is intended
to or shall  confer  upon any other  person any right,  benefit or remedy of any
nature whatsoever under or by reason of this Agreement.

     SECTION 18.    GOVERNING LAW.

         This Agreement shall be governed by, and construed in accordance  with,
the laws of the State of Delaware.

     SECTION 19.    COUNTERPARTS.

         This   Agreement   may  be  executed  and  delivered  in  one  or  more
counterparts, and by the different parties hereto in separate counterparts, each
of which when executed and  delivered  shall be deemed to be an original but all
of which taken together shall constitute one and the same agreement.

     SECTION 20.    FEES AND EXPENSES.

         Except as otherwise  provided for in this Agreement,  each party hereto
shall pay its own fees,  costs and  expenses  incurred in  connection  with this
Agreement  and in the  preparation  for  and  consummation  of the  transactions
provided for herein.

                                      -5-

<PAGE>

         IN WITNESS WHEREOF, the parties hereto have caused this AGREEMENT to be
executed and delivered as of the date first written above.


                                      eGLOBE, INC.

                                      By: /s/
                                         ---------------------------------------
                                      Name:
                                           -------------------------------------
                                      Title:
                                            ------------------------------------



                                      Seymour Gordon

                                      By:  /s/ Seymour Gordon
                                           -------------------------------------




                                      -6-

<PAGE>

January 24, 2000

Mr. Seymour Gordon
3 Hawthorne Lane
Lawrence, NY 11559

    RE: STOCK PURCHASE AGREEMENT DATED AS OF AUGUST 25, 1999 (THE
        "AGREEMENT"); PROMISSORY NOTE DATED AS OF JUNE 18, 1998

Dear Mr. Gordon:

With  reference  to the above  captioned  Agreement,  in  consideration  of your
extending the  Promissory  Note dated June 18, 1998,  originally due on December
18, 1999,  until April 18, 2000,  75% of the principal  balance (up to a maximum
amount of  $750,000)  may now be  exchanged  for shares of eGlobe  common  stock
pursuant to the Agreement.  Additionally, it is acknowledged that the Promissory
Note shall bear interest at a rate of 14% per annum for the period from December
18, 1999 through April 18, 2000.

Very truly yours,                              ACCEPTED AND AGREED


David A. Skriloff                              Seymour Gordon
Chief Financial Officer