Exhibit 10.17

                              Consulting Agreement

Between: American Pallet Leasing, Inc. (hereinafter APL)
and L. Kerry McAbee (hereinafter the consultant)
This agreement, by and between APL and the consultant witness that:

In  consideration  of  the  mutual  promises  hereinafter  set  forth,  APL  and
consultant do hereby agree as follows

      1.    This  agreement  pertains to  consulting  services  and advice to be
            furnished  to APL by the  consultant  during the  period  commencing
            September 15, 2004 and ending  December 31, 2004.  During the period
            of the agreement the consultant  will devote as many days of service
            as needed to APL as requested  from time to time by APL and mutually
            agreed upon in advance. The amount paid for said services under this
            agreement  exclusive  of travel  and  living  expenses  shall be one
            hundred  dollars  ($100) per hour in a  consulting  capacity to APL.
            Assignment  of this  agreement or of any interest  therein by either
            party,  or of any  payment due or to become due  hereunder,  without
            prior written consent of the other party, shall be void.

      2.    Consultant will participate as a consultant and advisor in the field
            and technologies of their expertise.

      3.    The sum stated in paragraph one (1) above will compensate consultant
            for services rendered

      4.    The  work  contemplated   under  this  agreement  may  require  that
            consultant  have access to information  which is proprietary  and/or
            confidential to APL.  Consultant  agrees not to publish or otherwise
            disclose to persons outside APL,  without specific  permission,  any
            proprietary and/or confidential information acquired from APL by him
            or her as a result of participation in studies under this agreement;
            nor to use said information for any purposes other than consultation
            with APL. APL shall  designate in writing all  information  which it
            considers to be confidential.

      5.    It is  understood  that this  agreement  is not intended to restrict
            consultant's use or disclosure of information  which (i) is or later
            becomes  publicly known under  circumstances  involving no breach of
            this agreement;  (ii) was already known to consultant (other than by
            previous  disclosure  to him or  her  by  APL  or  through  services
            performed  by him or her for APL) as evidenced by his or her written
            records,  (iii) is  lawfully  and in good  faith made  available  to
            consultant  without  restriction on disclosure by a third party;  or
            (iv) which is created  or  originated  by  consultant  outside  this
            consultation.  It is further  agreed and  understood  that  specific
            information disclosed to consultant by APL shall not be deemed to be
            available  to the  public or in his or her prior  possession  merely
            because it is embraced by more general information  available to the
            public  or in his or  her  prior  possession.  Consultant  will  not
            publish on the specific work covered by this agreement without first
            providing APL with a reasonable opportunity to

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            review an comment on the contemplated publication for the purpose of
            protecting its interest in any patentable subject matter referred to
            therein.

      6.    Consultant will communicate findings, conclusions,  recommendations,
            and supporting  data and analyses to APL, and any such reports shall
            become the property of APL.

      7.    It is agreed and  consultant  agrees that any and all inventions and
            discoveries,  whether or not patentable,  which consultant conceives
            and/or  makes  within the  consulting  period and which are a direct
            result of his  consulting  with APL under  this  agreement  and/or a
            direct result of confidential information received from APL shall be
            the property of APL.  Consultant further agrees that he or she will,
            upon request by APL, promptly execute all applications, assignments,
            or other  instruments  which APL shall deem  necessary  or useful in
            order to apply for and obtain  Letters  Patent in the United  States
            and any foreign countries for such inventions and discoveries. It is
            understood that APL will bear the cost of any such patent filing and
            prosecution.

      8.    Consultant is an independent contractor under this agreement.  He or
            she  is  not an  employee  of  APL  and  will  not  be  entitled  to
            participate  in or receive any  benefit or right as an APL  employee
            under any APL employee benefit and welfare plans, including, without
            limitations, employee insurance, pension, savings and security plans
            as a result of his or her entering into this agreement.

      9.    It is understood  that this  agreement will run the full term stated
            in  paragraph  one (1) above at which time it will be  renewable  as
            mutually  agreed by the parties.  The agreement may be terminated by
            either party upon 1 day(s) notice.

      10.   Tim Bumgarner  shall represent APL in  administering  this agreement
            and must make and approve all request for  consultant's  services in
            order for such services to qualify for payment pursuant to paragraph
            three (3) of this  agreement.  Tim Bumgarner  may by written  notice
            appoint another designated representative for the above purposes.

      11.   This agreement is the sole agreement between consultant and APL with
            respect to  consulting  service to be  performed  during the term of
            this   agreement  and  it  supersedes   all  prior   agreements  and
            understandings  with  respect  thereto.  No  change,   modification,
            alteration  or addition  to any  provision  hereof  shall be binding
            unless  in  writing  and  signed  by  both  consultant  and  a  duly
            authorized representative of APL.

      12.   This  agreement  shall be  construed,  interpreted,  and  applied in
            accordance with laws of the Commonwealth of Iowa.

ACCEPTED AND AGREED TO:

APL (Tim Bumgarner)                       L. Kerry McAbee

/s/ Tim  Bumgarner                        /s/ L. Kerry McAbee
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