Exhibit 2.7

Share Purchase
Agreement

Those parties listed in annexure A to this agreement
(Sellers)
NetRatings, Inc.
(Buyer)

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CONTENTS

|1. |  | INTERPRETATION                                                       |  | 1 
|-- |  | -------------------------------------------------------------------- |  | --
|   |  | 1.1        Definitions                                               |  | 1 
|   |  | 1.2        Rules for interpreting this agreement                     |  | 6 
|   |  | 1.3        Business Days                                             |  | 7 
|   |  | 1.4        Multiple parties                                          |  | 7 
|2. |  | AGREEMENT FOR SALE AND PURCHASE                                      |  | 8 
|   |  | 2.1        Sale and purchase                                         |  | 8 
|   |  | 2.2        Title, property and risk                                  |  | 8 
|   |  | 2.3        Assignment of rights                                      |  | 8 
|   |  | 2.4        Buyer to make offers to other shareholders                |  | 8 
|3. |  | COMPLETION                                                           |  | 8 
|   |  | 3.1        Time and place of Completion                              |  | 8 
|   |  | 3.2        What happens at Completion                                |  | 8 
|   |  | 3.3        Payment of the Purchase Price                             |  | 9 
|   |  | 3.4        Appointment of proxy and attorney                         |  | 9 
|   |  | 3.5        Obligations interdependent                                |  | 10
|4. |  | REPRESENTATIONS AND WARRANTIES                                       |  | 11
|   |  | 4.1        General                                                   |  | 11
|   |  | 4.2        No further statements                                     |  | 11
|   |  | 4.3        Buyer's representations                                   |  | 11
|   |  | 4.4        Quality of information                                    |  | 12
|   |  | 4.5        Completion Adjustments and Audit Adjustments not affected |  | 13
|5. |  | AUDIT ADJUSTMENT                                                     |  | 13
|   |  | 5.1        Audit Escrow Amount                                       |  | 13
|   |  | 5.2        Audit Adjustments                                         |  | 13
|   |  | 5.3        Principles relating to the Independent Accountant         |  | 14
|   |  | 5.4        Exceptions to Audit Adjustments                           |  | 14
|   |  | 5.5        Cap and threshold for Audit Adjustments                   |  | 15
|   |  | 5.6        Calculating the Audit Adjustment Amount                   |  | 15
|   |  | 5.7        Payment of the Audit Adjustment Amount                    |  | 15
|   |  | 5.8        Completion Adjustments not affected                       |  | 15
|6. |  | POST COMPLETION ADJUSTMENT                                           |  | 16
|   |  | 6.1        Completion Adjustments                                    |  | 16
|   |  | 6.2        Deemed Completion Adjustments                             |  | 16
|   |  | 6.3        Exceptions to Completion Adjustments                      |  | 17
|   |  | 6.4        Limitation on Completion Adjustments                      |  | 17
|   |  | 6.5        Escrow Amount                                             |  | 18
|   |  | 6.6        Notice of Completion Adjustments                          |  | 18
|   |  | 6.7        Agreement on amount of Completion Adjustment              |  | 18
|   |  |                                                                      |  |   

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|          |  | 6.8        Resolving disputes over the total amount of the Completion Adjustments |  | 18
|--------- |  | --------------------------------------------------------------------------------- |  | --
|          |  | 6.9        Calculating the Completion Adjustment Amount                           |  | 19
|          |  | 6.10      Cap and Threshold for Completion Adjustments                            |  | 19
|          |  | 6.11      Payment of the Completion Adjustment Amount                             |  | 19
|          |  | 6.12      Limitation on Recovery after the Adjustment Payment Date                |  | 19
|          |  | 6.13      Audit Adjustments not affected                                          |  | 20
|7.        |  | ANNOUNCEMENTS                                                                     |  | 20
|          |  | 7.1        Agreed Announcement                                                    |  | 20
|          |  | 7.2        Agreed Announcement                                                    |  | 20
|8.        |  | NOTICES                                                                           |  | 20
|          |  | 8.1        How to give a notice                                                   |  | 20
|          |  | 8.2        When a notice is given                                                 |  | 21
|          |  | 8.3        Address for notices                                                    |  | 21
|9.        |  | COSTS AND STAMP DUTY                                                              |  | 21
|          |  | 9.1        Costs generally                                                        |  | 21
|          |  | 9.2        Stamp duty generally                                                   |  | 21
|10.       |  | AMENDMENT AND ASSIGNMENT                                                          |  | 21
|          |  | 10.1      Amendment                                                               |  | 21
|          |  | 10.2      Assignment                                                              |  | 21
|11.       |  | GST                                                                               |  | 22
|          |  | 11.1      GST on claims and expenses and incidental supplies                      |  | 22
|12.       |  | GENERAL                                                                           |  | 22
|          |  | 12.1      Governing law                                                           |  | 22
|          |  | 12.2      Giving effect to this agreement                                         |  | 23
|          |  | 12.3      Waiver of rights                                                        |  | 23
|          |  | 12.4      Operation of this agreement                                             |  | 23
|          |  | 12.5      Operation of indemnities                                                |  | 23
|          |  | 12.6      Consents                                                                |  | 23
|          |  | 12.7      No merger                                                               |  | 23
|          |  | 12.8      Exclusion of contrary legislation                                       |  | 23
|          |  | 12.9      Inconsistency with other documents                                      |  | 24
|          |  | 12.10    Counterparts                                                             |  | 24
|          |  | 12.11    Attorneys                                                                |  | 24
|Schedules |  |                                                                                  

ii

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SHARE PURCHASE AGREEMENT

DATE                             23 December 2003

PARTIES

Those parties listed in annexure A to this agreement(Sellers)

NetRatings, Inc.of 120 West 45th Street, 35th Floor, New York, NY 10036
(Buyer)

RECITALS

OPERATIVE PROVISIONS



Adjustment Datemeans 23 December 2004.



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EXECUTEDas an agreement.

|SIGNEDforNetratings, Inc.in the presence of: |  |                                       
|-------------------------------------------- |  | --------------------------------------
|Signature of witness                         |  | Signature of duly authorised signatory
|Name of witness (print)                      |  | Name and title of signatory (print)   
|SIGNEDforStockholderin the presence of:      |  |                                       
|Signature of witness                         |  | Signature of duly authorised signatory
|Name of witness (print)                      |  | Name and title of signatory (print)   

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