SUBLEASE AGREEMENT

FUNDAMENTAL PROVISIONS:

Effective
Date:           October 1, 1999.


Landlord:       SONIC INNOVATIONS, INC., a Delaware corporation
                Address:        2795 East Cottonwood Parkway, Suite 660.
                                Salt Lake City, Utah 84121
                Attention:      Steve Hill

Tenant:        Executive Credit Services, L.C., a Utah Limited Liability company
--------
               Address:         2795 East Cottonwood Parkway, Suite 120.
                                Salt Lake City, Utah 84121
               Attention:       Brad V. Crawford

Premises:      Approximately 5,695 square feet located in the 2795 East
               Cottonwood Parkway building (the "Building") comprising Suite
               120. A diagram of the Premises is attached to this Sublease as
               Exhibit A.

Term:          Thirty Six months, commencing on the Effective Date and
               terminating on September 30, 2002, as the Term may be reduced in
               accordance with the provisions of tl1e Sublease permitting early
               termination. Term also includes any holdover term.

 Monthly
 Rental
 Amount:        $(see below)_______  per month.



 Suite 120
        Lease Year                           Monthly Base Rent       Rate

    October 1, 1999 - September 30, 2000        $9,017.08           $19/RSF
    October 1, 2000 - September 30, 2001        $9,904.89   $20/RSF +3%($22RSF)
    October 1, 2001 - September 30, 2002       $11,067.28   $22/RSF +6%($22RSF)


Security:      $20,084.36.

Permitted Use: General  Office

Parking:       Twenty-Five parking stalls including five reserved covered stalls
               (numbers 7-11)

Master
Lease:         Lease Agreement, dated April 28, 1999 between Landlord and Master
               Landlord.

Master
Landlord:      2795 E. Cottonwood Parkway, L.C., and its successors and assigns,
               as the "Landlord" under the Master Lease.

Landlord
Improvements: The improvements described on Exhibit B to this Sublease.


Option A:      That portion of the premises leased to Landlord pursuant to the
               Master Lease that is identified on Exhibit A as the Option A
               Space.


<PAGE>


Option B
Space:         That portion of the premises leased to Landlord pursuant to the
               Master Lease that is identified on Exhibit A as the Option B
               Space.

FOR VALUABLE CONSIDERATION, it is agreed as follows:

                                    ARTICLE 1
                              SUBLEASE OF PREMISES

                1.1 Sublease of Premises to Tenant. Landlord hereby subleases
        the Premises to -tenant, and Tenant hereby subleases the Premises from
        Landlord on the terms and conditions set for1h in this Sublease,
        including the Fundamental Provisions set for1h above.

                1.2 Acceptance of Premises: Possession.

                         (1} Inspection and Acceptance. Prior to entering into
                         this Sublease, Tenant has made a full and complete
                         inspection of the Premises. Subject only to completion
                         of the Landlord Improvements, Tenant agrees that Tenant
                         is subleasing the Premises, and Tenant accepts the
                         Premises, "AS IS, WHERE IS", including any and all
                         defects, patent, latent or otherwise, with no
                         representation or warranty whatsoever by Landlord as to
                         the fitness, suitability, habitability, or usability of
                         the Premises, as to compliance of the Premises with any
                         laws, regulations, or ordinances, or as to the presence
                         or absence of any Hazardous Materials (defined below}
                         on, about or adjacent to the Premises. In addition, the
                         Premises are subleased subject to current taxes and
                         assessments, reservations in patents and all
                         rights-of-way, easements, covenants, conditions,
                         restrictions, obligations, liens, encumbrances, and
                         liabilities of record as of the date of this Sublease,
                         and to all zoning and building code requirements and
                         other governmental laws, rules, and regulations.

                         (2)  Possession.  Possession of the Premises will be
                         delivered to Tenant on the Effective Date.

                          (3) Landlord Improvements. Landlord agrees
                          to complete the Landlord to the Premises, at
                          Landlord's expense and prior to October 15, 1999.

                1.3 Sublease Subiect to Master Lease. The rights and interest of
        Tenant under this Sublease are subject and subordinate to the Master
        Lease, to all renewals, replacements and extensions of the Master Lease,
        and to any mor1gage or trust deed that Landlord or Master Landlord may
        now or in the future place upon the Premises, to any and all advances to
        be made under any mor1gage or trust deed and to the interest on any
        mor1gage or trust deed. It is expressly understood and agreed that
        Landlord does not assume and shall not have any of the obligations or
        liabilities of Master Landlord under the Master Lease and that Landlord
        is not making the representations or warranties, if any, made by Master
        Landlord in the Master Lease. With respect to work, services, repairs
        and restoration or the performance of other obligations required of
        Master Landlord under the Master Lease, Landlord's sole obligation with
        respect to such obligations shall be to request the same from Master
        Landlord upon written request from Tenant and to use reasonable effor1s
        to obtain the same from Master Landlord. Landlord shall not be liable in
        damages, nor shall rent abate under this Sublease, for or on account of
        any failure by Master Landlord to perform the obligations and duties
        imposed on it under the Master Lease. Nothing contained in this Sublease
        shall be construed to create privity of estate or contract between
        Tenant and Master Landlord. If there is a conflict between the terms and
        conditions of, and the rights granted to Tenant pursuant to, this
        Sublease and the terms and (;onditions of, and the rights granted to
        Landlord pursuant to, the Master Lease, the Master Lease shall control.

                1.4 Assumption of Duties under Master Lease. As between Landlord
        and Tenant, Tenant hereby assumes and agrees to be bound by all of the
        covenants, obligations, and agreements set for1h in the Master Lease
        (other than the obligation to pay rent under the Master Lease} and by
        any terms and limitations Imposed upon Landlord as the tenant
        thereunder, as such covenants, obligations, agreements, terms, and
        limitations relate to the Premises. Tenant shall indemnify, defend (with
        counsel acceptable to Landlord), and hold

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<PAGE>

        Landlord and its Related Parties (as hereafter defined) harmless for,
        from and against any and all claims, demands, liabilities, obligations,
        damages, penalties, causes of action, costs and expenses, including
        attorneys' fees and expenses, imposed upon, incurred by or asserted
        against Landlord or any of Landlord's Related Parties which arise out of
        any violations under the Master Lease occurring as a result of the acts
        or omissions of Tenant or any of Tenant's Related Parties or any
        violations by Tenant or any of Tenant's Related Parties of this Sublease
        or which may arise out of or are in any manner connected with Tenant's
        or any of Tenant's Related Parties' use and occupancy of the Premises
        pursuant to this Sublease, a breach by Tenant of this Sublease or a
        breach by Tenant of the provisions of the Master Lease. Notwithstanding
        any contrary term or provision contained in this Sublease or in the
        Master Lease, it is expressly agreed that (a) the terms of this Sublease
        do not grant Tenant any rights of first refusal, any options to
        purchase, or any extensions or renewal rights with respect to the Master
        Lease; and (b) Tenant shall not use or occupy the Premises in a manner
        contrary to or inconsistent with any of the provisions of the Master
        Lease. Tenant agrees that Landlord may deliver to Master Landlord any
        and all submissions, notices, or other information received by Landlord
        from Tenant under this Sublease. As used in this Sublease, "Related
        Parties" means the officers, directors, shareholders, employees, agents,
        successors, assigns, contractors, and invitees of a particular person or
        entity.

                1.5 No Release of Landlord. Nothing in this Sublease shall be
        deemed to release Landlord from any of its obligations to Master
        Landlord pursuant to the Master Lease.

                1.6 Receipt of Master Lease. Tenant acknowledges that Tenant has
        received and read a copy of the Master Lease, including the Building
        Rules and Regulations as described in the Master Lease.

                1.7 Access to Premises. Landlord and its agents and Master
        Landlord and its agents, at all reasonable times, shall have free and
        full access to the Premises for the purpose of examining or inspecting
        the condition thereof, for the purpose of determining if Tenant is
        performing the covenants and agreements of this Sublease, for the
        purpose of performing its obligations under this Sublease, for the
        purpose of posting such reasonable notices as Landlord may desire to
        protect the rights of Landlord, and, during the last three months of the
        Term, to show the Premises to prospective new tenants.

                1.8 Quiet Enjoyment. Conditioned upon Tenant paying the rent in
        this Sublease and and fulfilling all the covenants, agreements,
        conditions, and provisions in this Sublease to be kept, or performed by
        Tenant, Tenant may at all times during the Term hereby granted,
        peaceably, quietly, and exclusively have, hold, and enjoy the Premises,
        subject to the terms and conditions of this Sublease.

                1.9 Right of First Refusal.

                        (1) Grant: Terms and Conditions. Landlord hereby grants
                        to Tenant the right during Term to sublease the Option A
                        Space and the Option B Space on the terms and conditions
                        of Section 1.9. Prior to offering to sublease either the
                        Option A Space or the Option B Space (such space being
                        referred to as "Option Space") to any other person or
                        entity, after such person or entity gives a bona fide
                        offer at a rate not less than $22/ sq ft., else
                        Executive Credit Services will be given the right to
                        match the lower rate and the rates for Options A&B will
                        be amended. Landlord shall first offer to sublease the
                        Option Space to Tenant by delivering to Tenant a "Notice
                        Offer" with respect to the Option Space. Upon receipt of
                        a Notice Offer, Tenant shall have the right to add the
                        Option Space to the Premises leased pursuant to this
                        Lease by giving an "Acceptance Notice" to Landlord
                        within five (5) days of receipt of the Notice Offer. If
                        Tenant does not give an Acceptance Notice within such
                        time period, then Tenant shall have no further right
                        with respect to the Option Space, and Landlord may lease
                        the Option Space to a third party, free of any interest
                        of Tenant. If Tenant gives an Acceptance Notice, then
                        the Option Space shall be deemed to have been added to
                        and incorporated into the Premises as of the date the
                        Acceptance Notice is given to Landlord on all of the
                        terms and conditions of this Sublease, including the
                        Term, except that the Monthly Rental Amount shall be
                        increased by the appropriate amounts as set forth in
                        Exhibit C and except that "Tenant's Share" for purposes
                        of computing "Additional Rent" under Section 3.2 shall
                        be increased by adding

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<PAGE>


                        to the Tenant's Share identified in Section 3.2,6.03%
                        with respect to the Option A Space and 7.95% with
                        respect to the Option B Space.

                        (2) Termination. Any other provision of this Sublease to
                        the contrary notwithstanding, Landlord may terminate the
                        rights pursuant to Section 1.9(8) with respect to the
                        Option A Space by written notice to Tenant given at any
                        time after May 31,2000 and with respect to the Option B
                        Space .by written notice to Tenant given at any time
                        after August 31, 2000, any such termination to be
                        effective upon receipt of the termination notice by
                        Tenant.


                                    ARTICLE 2
                                      TERM

                1.10 Term of Sublease. The Term of this Sublease shall be as
        stated in the Provisions, subject to the terms and conditions set forth
        in this Sublease, which may permit or provide for an earlier
        termination. Under no circumstances shall Master Landlord be required to
        recognize the rights of Tenant to occupy any part of the Premises
        following the termination of the Master Lease, and the Term shall
        immediately and automatically terminate upon a termination of the Master
        Lease for any reason, regardless of any other provision in this
        Sublease.

                1.11 Earlv Termination Provisions.

                        (1) By Landlord.

                            (a) Landlord sends or delivers to Tenant a written
                                notice signed by a duly authorized officer of
                                the company, exercising this right to terminate,
                                and Tenant receives the notice no earlier than
                                18 months after the Lease Effective Date and no
                                later than 19 months after the Lease Effective
                                Date.
                            (b) Landlord will reimburse Tenant for reasonable
                                building data cabling costs, reasonable
                                stationary reprinting costs, and office moving
                                expenses. The total of these costs covered by
                                Landlord shall not exceed $18,000 for Suite 120.
                            (c) Landlord will not take possession of the
                                Premises before 24 months and five calendar
                                days. Except as set forth in this section as
                                otherwise expressly provided in this Sublease or
                                the Master Lease, Landlord shall have no right
                                to terminate the Sublease before the Expiration
                                Date.


                        (2) By Tenant.

                            (a) Tenant sends or delivers to Landlord a written
                                notice signed duly authorized officer of the
                                company, exercising this right terminate, and
                                the Landlord receives the notice no earlier than
                                months after the Lease Effective Date and no
                                later than 19 after the Lease Effective Date.
                            (b) Tenant vacates the Premises no earlier than 24
                                months after Lease Commencement Date and no
                                later than 24 months and calendar days after the
                                Lease Commencement Date
                            (c) When it vacates the Premises, Tenant is not in
                                default of any provisions of the sublease or
                                Master lease provisions, the payment of rent.
                                Except as set forth in this Section or as
                                otherwise expressly provided in this Sublease or
                                Master


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<PAGE>
                                Tenant shall have no right to terminate the
                                Sublease before the Expiration Date. (d) Tenant
                                will pay for unamortized leasing commission
                                costs which would amount to $3759 for Suite 120.



                1.12 Surrender of Premises. Upon the termination of this
        Sublease for any cause whatsoever , Tenant shall immediately surrender
        to Landlord peaceable possession of the Premises, and all buildings,
        improvements and fixtures then located thereon (reasonable wear and tear
        and casualty loss insured under the casualty insurance described in
        Section 7.2(b) excepted), subject, however, to the rights of removal as
        provided in Section 2.4. All keys shall be returned to the Landlord upon
        surrender. Failure of Tenant to return all keys shall obligate Tenant to
        pay all necessary costs in changing the locks pertaining to the
        Premises.

                1.13 Removal of Personal Property and Tenant's Fixtures. Tenant
        may, if not in default under any of the terms of this Sublease and on or
        before the date of termination, remove from the Premises any and all
        personal property of Tenant, including, but not limited to, furniture,
        equipment, and fixtures belonging to Tenant; provided, however, Tenant
        shall repair any damage to any improvements on the Premises caused by
        such removal. .

                1.14 Holding Over. If the Premises are not surrendered at the
        end of the Term, Tenant indemnify Landlord and Landlord's Related
        Parties for, from and against any loss or liability resulting from delay
        by Tenant in so surrendering the Premises, including without limitation,
        any claims made by any succeeding tenant based on such delay. If Tenant
        or any of Tenant's Related Parties should remain in possession of the
        Premises after the expiration of the Term without executing a new lease,
        then such holding over shall be construed as a tenancy from month to
        month, subject to all the covenants, terms, provisions and obligations
        of this Sublease except that the Monthly Rental Amount during any
        holdover tenancy shall be equal to 150% of the Monthly Rental Amount
        stated in the Fundamental Provisions. Nothing contained herein shall be
        construed as Landlord's permission for Tenant to hold over or as
        limiting Landlord's remedies against a holdover lessee.


                                    ARTICLE 3
                                      RENT

                1.15 Rent. Tenant shall pay to Landlord as rent during the
        Term, the Monthly Rental Amount stated in the Fundamental Provisions.
        The Monthly Rental Amount is payable monthly in advance on the first day
        of each calendar month during the Term without any deduction or offset,
        except that rent for the month in which the Term commences shall be paid
        on or before the date the Term commences. For partial months at the
        commencement or termination of this Sublease, the Monthly Rental Amount
        shall be prorated, based on a 30-day month, for actual days elapsed.

                1.16 Additional Rent. Tenant agrees to pay. Additional Rent" as
        provided in and pursuant to the Master Lease with respect to the
        Premises, it being agreed that, for purposes of computing such
        Additional Rent payable by Tenant, Tenant shall be deemed to have a
        "Tenant's Share" of 4.35%.

                1.17 No Abatement. No abatement, diminution or reduction of the
        rent or other charges payable by Tenant under this Sublease shall be
        claimed by or allowed to Tenant for any reason, except as expressly
        provided in this Sublease.

                                       5
<PAGE>


                                    ARTICLE 4
                                SECURITY DEPOSIT

                4.1 Security Deposit. Upon the execution of this Sublease,
        Tenant shall deposit the Security Deposit with Landlord, as security for
        the full performance by Tenant of its obligations under this Sublease.
        If Tenant defaults under any provision hereof, Landlord shall be
        entitled, at its option, to apply or retain all or any part of the
        Security Deposit for the payment of any rent or other sum in default,
        any other amount which Landlord may spend or become obligated to spend
        because of Tenant's default, or to compensate Landlord for any other
        loss or damage which Landlord may suffer because of Tenant's default. If
        any portion of the Security Deposit is so used or applied, Tenant shall,
        within five (5) days after written demand therefore, deposit cash with
        Landlord in an amount sufficient to restore the Security Deposit to its
        original amount. In no event shall the Security Deposit be deemed or
        treated as a prepayment of any rental or other amounts payable by Tenant
        under this Sublease, including without limitation, the last monthly
        installment of rent. Landlord shall not be required to keep the Security
        Deposit separate from its general funds, and Tenant shall not be
        entitled to interest on the Security Deposit. If Tenant shall fully and
        faithfully perform every provision of this Sublease to be performed by
        it, upon Tenant's vacation of the Premises and within thirty (30) days
        after the expiration of the Sublease, Landlord shall return the Security
        Deposit, or any remaining balance thereof, together with its written
        explanation of the application of the funds, to Tenant. In the event of
        termination of Landlord's interest in this Sublease, Landlord shall
        transfer the deposit to Landlord's successor in interest, giving notice
        to Tenant, and Tenant waives any claim to approve the transfer. Tenant
        agrees that, upon a transfer of the Security Deposit, Landlord shall
        have no further liability to return or account for it; provided,
        however, that Landlord may retain the Security Deposit until such time
        as any amount due from Tenant in accordance with this Sublease has been
        determined and paid in full. Landlord's rights with respect to the
        Security Deposit shall be in addition to and shall not preclude
        concurrent, alternative or successive exercise of any other rights or
        remedies available to Landlord.


                                    ARTICLE 5
                    USE; CONSTRUCTION; MAINTENANCE AND REPAIR

                1.18 Permitted Use. Tenant shall use the Premises only for the
        Permitted Use designated in Fundamental Provisions.


                1.19 No Waste: Compliance with Law. Tenant agrees not to commit
        or permit any waste of the Premises. Tenant agrees to comply with all
        laws, ordinances, regulations, building permits, governmental
        stipulations and conditions, covenants, conditions and restrictions,
        public or private, affecting the Premises and not to suffer or permit
        any act to be done in or about the Premises in violation thereof.

                1.20 Improvements. Tenant shall not remove, demolish or impair
        the structural character of existing improvement to the Premises without
        Landlord's prior written consent, which consent may be or withheld in
        Landlord's sole and absolute discretion. Tenant may, at its sole cost
        and expense, improve, construct, remodel, reconstruct or alter
        improvements within the Premises so long as such work does not impair
        the structural soundness of the building in which the Premises are
        located, alter the exterior appearance of the building of which the
        Premises are a part, or materially or adversely affect the value of the
        Premises or the mechanical, electrical, HVAC, or plumbing systems
        serving the Premises and other portions of the property of which the
        Premises are a part. However, all such work shall be done in compliance
        with and pursuant to plans, drawings and specifications first approved
        in writing by Landlord, which approval may be given or withheld in
        Landlord's sole and absolute discretion. Any material modifications to
        any such plans, drawings and specifications shall also require the prior
        written approval of Landlord, which approval may be given or withheld in
        Landlord's sole and absolute discretion. Tenant covenants that any such
        work shall conform to all applicable building codes, zoning and other
        governmental regulations and restrictions and shall be constructed
        diligently, in a good and workmanlike manner, using only new, high
        quality materials, and in full compliance with all governmental laws,
        rules and regulations then relating thereto. Tenant agrees to indemnify
        and hold Landlord and Landlord's Related Parties harmless for, from and
        against any and all claims

                                       6
<PAGE>


        for damages on the part of the owners, tenants, or occupants of adjacent
        lands, buildings, or space arising from the uses of the Premises by or
        activities of Tenant or any of Tenant's Related Parties pursuant to this
        Section, and Tenant agrees to take all necessary, prudent and proper
        measures to protect the land, improvements, and space of such adjacent
        owners, tenants and occupants from injury of any nature arising from any
        such use or activity.

                1.21 Construction Work. All construction work on the Premises
        shall be done in accordance with the provisions of this Article 5 and
        under a written contract with a building contractor licensed under the
        laws of the State of Utah and approved by Landlord. Landlord shall also
        have the right to approve all subcontractors performing any construction
        work on the Premises.

                1.22 Mechanics' Liens. The parties agree, and notice is hereby
        given, that Tenant is not the agent of Landlord for the construction,
        alteration or repair of any improvements on the Premises, the same being
        done at the sole direction and expense of Tenant. All contractors,
        material men, mechanics, and laborers are hereby charged with notice
        that they must look only to Tenant for the payment of any charge for
        work done or material furnished on the Premises during the Term. Tenant
        shall have no right, authority or power to bind Landlord or any interest
        of Landlord for the payment of any claim for labor or material, or for
        any charge or expense, incurred by Tenant as to improvements,
        alterations or repairs on or to the Premises, and Tenant shall post
        notices on the Premises during all construction work of any nature
        whatsoever that Landlord is not responsible for any material and labor
        used on the Premises. Tenant shall hold harmless and indemnify Landlord,
        Landlord's Related Parties, Master Landlord, and Master Landlord's
        Related Parties for, from and against any costs, expenses and
        liabilities from any mechanics', laborers' or material men's liens which
        may be filed against the Premises during the Term.

                1.23 Maintenance and Repair Obligations. During the Term,
        Tenant, at Tenant's sole cost and expense, shall keep the structures and
        buildings constructed on the Premises and any other improvements
        (including without limitation, landscaping, wiring, plumbing, plate
        glass, doors, windows, parking lot, interior walls, floors and floor
        coverings, fences, HV AC, lights, cranes, pest control, interior and
        exterior painting) located from time to time thereon in an attractive,
        good, clean, and safe condition and state of repair (reasonable wear and
        tear, and casualty loss insured under the casualty insurance described
        in Section 7.2(b) excepted), and will hold Landlord free and harmless of
        and from any and all expense and liability therefore. Notwithstanding
        the foregoing, Landlord agrees to repair, replace, and maintain the
        roof, foundation, and exterior walls of the Premises.

                1.24 Environmental Indemnity Tenant shall be solely responsible
        for, and shall indemnify and hold harmless Landlord, Landlord's Related
        Parties, Master Landlord, and Master Landlord's Related Parties for,
        from and against any loss, damage, cost, expense or liability directly
        or indirectly arising out of or attributable to the use, generation,
        storage, release, threatened release, discharge, or disposal by Tenant
        or any of Tenant's Related Parties of Hazardous Materials (as defined in
        the Master Lease) on, under or about the Premises arising subsequent to
        the date on which this Sublease was executed, including without
        limitation:  (a) all consequential and incidental damages; (b) the costs
        of any required or necessary repairs, cleanup or detoxification of the
        Premises, and the preparation and implementation of any closure,
        remedial or other required plans; and (c) all reasonable costs and
        expenses in connection with clauses (a) and (b), including but not
        limited to attorneys' fees.


                                    ARTICLE 6
                             LIENS AND ENCUMBRANCES

                1.25 Encumbering the Premises. During the Term of this Sublease,
        Tenant shall not cause permit any lien, claim, charge or encumbrance of
        any nature or description whatsoever to attach to encumber the Premises
        or any part thereof.
                                       7
<PAGE>

                1.26 Subordination.

                        (1) Subordination. This Sublease, at Landlord's option,
                shall be subordinate to any mortgage, deed of trust, or any
                other hypothecation or security now or hereafter placed upon the
                Premises and to any and all advances made on the security
                thereof and to all renewals, modifications, consolidations,
                replacements and extensions thereof. If any mortgagee or trustee
                shall elect to have this Sublease prior to the lien of its
                mortgage or deed of trust, and shall give written notice thereof
                to Tenant, this Sublease shall be deemed prior to such mortgage
                or deed of trust, whether this Sublease is dated prior or
                subsequent to the date of said mortgage or deed of trust or the
                date of recording thereof.

                        (2) Execution of Certain Documents. Tenant agrees to
                execute any documents required to effectuate an attornment or a
                subordination or to make this Sublease prior to the lien of any
                mortgage or deed of trust, as the case may be. Tenant's failure
                to execute such documents within ten (10) days after written
                demand shall constitute a material default by Tenant under this
                Sublease, or, at Landlord's option, Landlord shall execute such
                documents on behalf of Tenant as Tenant's attorney-in-fact.
                Tenant does hereby make, constitute and irrevocably appoint
                Landlord as Tenant's attorney-in-fact and in Tenant's name,
                place and stead, to execute such documents in accordance with
                this Section 6.2(b).


                                    ARTICLE 7
                          GENERAL INDEMNITY; INSURANCE

                1.27 General Indemnity Provisions. Tenant covenants and agrees
        to indemnify and Landlord, Landlord's Related Parties, Master Landlord,
        and Master Landlord IS Related Parties entirely harmless for, from and
        against each and every claim, demand, liability, loss, cost, damage and
        expense, including, without limitation, attorneys' fees and court costs,
        arising out of any accident or other occurrence causing injury to or
        death of persons or damage to property by reason of construction or
        maintenance of any improvements on the Premises, of any additions,
        alterations or renovations thereto, or due to the condition of the
        Premises, or the use or neglect thereof by Tenant or any of Tenant's
        Related Parties, or any other person, or otherwise occurring upon the
        Premises. Tenant further agrees to indemnify and save Landlord,
        Landlord's Related Parties, Master Landlord, and Master Landlord's
        Related Parties and their respective interests in the Premises entirely
        harmless for, from and against all claims, demands, liabilities, damages
        and penalties arising out of any failure of Tenant to comply with any of
        Tenant's obligations under this Sublease, including without limitation
        attorneys' fees and court costs. These indemnity provisions, as well as
        all other indemnity provisions in this Sublease, shall survive the
        expiration of this Sublease or the earlier termination thereof.


                        (1) Commercial general liability insurance with a
                combined single limit for bodily injury and property damage of
                not less than One Million Dollars ($1,000,000) per occurrence,
                including, without limitation, contractual liability coverage
                for the performance of indemnity agreements set forth in this
                Sublease and in Section 18 of the Master Lease;

                        (2) Hazard insurance with special causes of loss,
                including theft coverage, insuring against fire, extended
                coverage risks, vandalism and malicious mischief, and including
                boiler and sprinkler leakage coverage, in an amount equal to the
                full replacement cost (without deduction for depreciation) of
                all furnishings, trade fixtures, leasehold improvements,
                equipment, merchandise and other personal property from time to
                time situated in or on the Premises;

                                       8
<PAGE>


                        (3) Workers' compensation insurance satisfying Tenant's
                obligations under the workers' compensation laws of the State of
                Utah; and

                        (4) Such other policy or policies of insurance as either
                Landlord or Master Landlord may reasonably require or as Master
                Landlord is then generally requiring from other tenants in the
                Building.

        Such minimum limits shall in no event limit the liability of Tenant
        under this Lease except as otherwise provided in the section, Waiver of
        Subrogation. Such liability insurance shall name Landlord, Master
        Landlord and any other person specified from time to time by Landlord or
        Master Landlord, as an additional insured; such property insurance shall
        name Landlord as a loss payee as Landlord's interests may appear; and
        both such liability and property insurance shall be with companies
        acceptable to Landlord, having a rating of not less than A:XII in the
        most recent issue of Best's Key Rating Guide, Properly-Casualty. All
        liability policies maintained by Tenant shall contain a provision that
        Tenant, Landlord and any other additional insured, although named as an
        insured, shall nevertheless be entitled to recover under such policies
        for any loss sustained by Landlord, Master Landlord and their Related
        Parties and employees as a result of the acts or omissions of Tenant.
        Tenant shall furnish to Landlord, which will be forwarded to the Master
        Landlord, certificates of coverage. No such policy shall be cancelable
        or subject to reduction of coverage or other modification except after
        thirty (30) days prior written notice to Landlord by the insurer. All
        such policies be written as primary policies, not contributing with and
        not in excess of the coverage of the coverage which Tenant, Landlord, or
        Master Landlord may carry, and shall only be subject to such deductibles
        as may be approved in writing in advance by Landlord. Tenant shall, at
        least ten (10) days prior to the expiration of such policies, furnish
        Landlord with renewals of, or binders for, such policies. Landlord and
        Tenant waive all rights to recover against each other, against any other
        tenant or occupant of the Building, and against the officers, directors,
        shareholders, partners, joint ventures, employees, agents, customers,
        invitees or business visitors of each other, or of any other tenant or
        occupant of the building, for any loss or damage arising from any cause
        covered by any insurance carried by the waiving party, to the extent
        that such loss or damage is actually covered.

                1.29 Waiver of Subrogation. Landlord and Tenant each hereby
        release and relieve the other, waive their right of recovery against the
        other for direct or consequential loss or damage arising out of or
        incident to the perils covered by property insurance carried by such
        party, whether due to the negligence of Landlord or Tenant or their
        agents, employees, contractors and/or invitees. If necessary all
        property insurance policies required under this Lease shall be endorsed
        to so provide.


                                    ARTICLE 8
                              TAXES AND ASSESSMENTS

                1.30 Sales Taxes. Tenant shall pay to Landlord, at the same time
        as any other rental is made to or for Landlord, an amount equal to the
        amount of all gross proceeds taxes, transaction privilege taxes, sales
        taxes, or like taxes now or hereafter levied or assessed by the United
        States, the State of Utah, or any municipal corporation or political
        subdivision upon such rental, or the payment or receipt thereof, or
        which Landlord will be caused to pay as a result of the receipt thereof,
        except that Tenant shall not be obligated to pay to Landlord any amount
        on account of any income tax of Landlord.

                1.31 Ad Valorem Taxes. In addition to the monthly rent and all
        other sums payable hereto, Tenant shall pay during the entire Term, as
        additional rental hereunder, all ad valorem taxes, assessments, and
        charges and other governmental levies and charges, general and special,
        ordinary and extraordinary, unforeseen as well as foreseen, of any kind,
        which are assessed or imposed upon the fixtures, equipment, and other
        property of Tenant located on the Premises (the "Personal Property
        Taxes"). Tenant shall pay the Personal Property Taxes when due and prior
        to any delinquency.

                1.32 Other Taxes. Tenant shall pay any and all other
        governmental taxes, license assessments, or charges imposed on the
        business conducted by Tenant on or from the Premises.


                                       9
<PAGE>


                                    ARTICLE 9
                            ASSIGNMENT AND SUBLETTING

                1.33 Assignments. Tenant shall not have the right to assign all
        or part of this Sublease without Landlord's prior written consent, which
        consent shall be at Landlord's sole and absolute discretion, and any
        attempted assignment shall be null and void, shall constitute an
        immediate default under this Sublease (without any cure period), and
        shall, at Landlord's election, result in the immediate termination of
        this Sublease.

                1.34 Subleases. Tenant shall not have the right to further
        sublet all or any portion or portions of the Premises without first
        having obtained Landlord's written consent, which consent shall be at
        Landlord's sole and absolute discretion. Any such sublease shall not
        release Tenant from its obligation to perform all covenants herein
        contained.


                                   ARTICLE 10
                          SALE OF LEASEHOLD BY LANDLORD

                1.35 Sale by Landlord. Landlord may sell, transfer, assign or
        otherwise dispose of its interest in the Premises or this Sublease, or
        any part thereof or interest therein, without the consent of Tenant.
        Upon any such sale, transfer, assignment or disposal of all of its
        interest in the Premises or this Sublease, Landlord shall be
        automatically relieved of all obligations hereunder. This Sublease shall
        not be affected by any such sale, transfer, assignment or disposal of
        Landlord's interest, and Tenant agrees to attorn to Landlord's purchaser
        or assignee.


                                   ARTICLE 11
                              DEFAULTS AND REMEDIES

                1.36 Default. Upon the non-payment of the whole or any portion
        of the rentals hereby or any other sum or sums of money due to Landlord
        under the provisions hereof, or upon the non-performance by Tenant of
        any other covenant or condition herein set forth on the part of said
        Tenant to be kept and performed, Tenant shall be in default hereunder;
        provided, however, except as otherwise provided in this Sublease,
        Landlord shall not be entitled to exercise its remedies for default
        unless, in the case of a default involving the failure to pay rent or
        any other sum of money under this Sublease, such default continues for
        more than five (5) days following the due date, and in the case of any
        other default, Landlord shall have given Tenant written notice of the
        default and Tenant shall have failed to cure such default on or before
        twenty (20) days after Tenant receives such notice. Tenant shall also be
        in default under this Sublease and Landlord shall be entitled to
        exercise its remedies under this Sublease for default:

                        (1) Bankruptcy. If Tenant shall file a petition in
                bankruptcy or for reorganization or for an arrangement pursuant
                to any federal or state bankruptcy law or any similar federal or
                state law, or shall be adjudicated a bankrupt or shall make an
                assignment for the benefit of creditors or shall admit in
                writing its inability to pay its debts generally as they become
                due, or if a petition or answer proposing the adjudication of
                Tenant as a bankrupt or its reorganization pursuant to any
                federal or state bankruptcy law or any similar federal or state
                law shall be filed in any court and Tenant shall consent to or
                acquiesce in the filing thereof or such petition or answer shall
                not be discharged or denied within 60 days after the occurrence
                of any of the foregoing;

                        (2) Other Insolvency Events. If a receiver, trustee or
                liquidator of Tenant or of all substantially all of the assets
                of Tenant or of the Premises or Tenant's leasehold interest
                therein be appointed in any proceeding brought by Tenant, or if
                any such receiver, trustee or liquidator

                                       10
<PAGE>


                be appointed in any proceeding brought against Tenant and shall
                not be discharged within 60 days after the occurrence thereof,
                of if Tenant shall consent to or acquiesce in such appointment;

                        (3) Abandonment. If Tenant shall abandon the Premises,
                with Tenant's absence from the Premises for a period for seven
                (7) consecutive days to be conclusive evidence that the Premises
                have been abandoned; or

                        (4) Master Lease. Any breach of the Master Lease that
                occurs as a result of any act or omission of Tenant under this
                Lease.

                1.37 Remedies. Upon the occurrence of a default and the
        expiration of any applicable grace period, it shall be lawful for
        Landlord, at its option, to re-enter upon the Premises and to again
        repossess and enjoy the same and all the improvements thereon free of
        any claims or interest of Tenant whatsoever. with or without terminating
        this Sublease, at Landlord's sole election. In addition, upon such
        default, Landlord shall be entitled to avail itself of whatever remedies
        it may have at law or in equity for the collection of any unpaid rentals
        hereunder, past and future, or for any damages that it may have
        sustained by reason of the breach by Tenant of the terms and conditions
        hereof. No termination of this Sublease by forfeiture nor taking or
        recovering possession of the Premises shall deprive Landlord of any
        other action, right, or remedy against Tenant.

                1.38 Interest on Past Due Amounts. Any sum of money due to
        Landlord and not paid within five (5) days after such sum shall become
        due shall bear interest from the due date until paid at the rate of
        eighteen percent (18%) per annum.

                1.39 Late Fees. Landlord may assess a late fee of five percent
        (5%) of the amount due for any payment due to Landlord and not paid
        within five (5) days of the date due, to compensate Landlord for the
        extra expense of handling late payments.

                1.40 Landlord's Right to Take Certain Actions. If Tenant fails
        to comply with any of the terms of this Sublease, Landlord, in its sole
        judgment, but without any obligation to do so, may do any or all things
        required of Tenant by any of the provisions of this Sublease and incur
        and pay expenses in connection therewith. Any amounts expended by
        Landlord pursuant to this Section shall be immediately due and payable
        by Tenant to Landlord and shall bear interest at the rate of eighteen
        percent (18%) per annum until paid. Any action by Landlord hereunder
        shall not constitute a waiver of any default by Tenant and shall be in
        addition to any other right or remedy available to Landlord pursuant to
        this Sublease or at law or in equity.

                1.41 Waiver of Breach. No waiver by Landlord or Tenant of the
        breach of any provision of this Sublease shall be construed as a waiver
        of any preceding or succeeding breach of the same or any other provision
        of this Sublease, nor shall the acceptance of rent by Landlord during
        any period of time in which Tenant is in default in any respect other
        than payment of rent be deemed to be a waiver of such default.


                                   ARTICLE 12
                               GENERAL PROVISIONS

                1.42 Notices. Notices shall be in writing and shall be given by
        personal delivery. by deposit in the United States mail, certified mail.
        return receipt requested, postage prepaid, or by express delivery
        service, freight prepaid. Notices shall be delivered or addressed to
        Landlord and Tenant at the addresses set forth on the first page of this
        Sublease or at such other address or number as a party may designate in
        writing. The date notice is deemed to have been given, received and
        become effective shall be the date on which the notice is delivered, if
        notice is given by personal delivery, or the date of actual receipt, if
        the notice is sent through the United States mail or by express delivery
        service or by facsimile transmission.

                1.43 Attorneys' Fees. If any action is brought by any party to
        this Sublease in respect of its rights under this Sublease, the
        prevailing party shall be entitled to reasonable attorneys' fees and
        court costs as

                                       11
<PAGE>


        determined by the court. In the event that any person who shall not be a
        party to this Sublease shall an action against Tenant in which Landlord
        shall be involuntarily and without cause joined as a party, Tenant shall
        reimburse Landlord for all attorneys' fees incurred by Landlord in
        connection therewith.

                1.44 Estoppel Certificates.

                        (1) Tenant to Provide Estoppel Certificate. Tenant
                shall at any time upon ten (10) days' prior written notice from
                Landlord execute, acknowledge and deliver to Landlord a
                statement in writing (i) certifying that this Sublease is
                unmodified and in full force and effect (or, if modified,
                stating the nature of such modifications and certifying that
                this Sublease, as so modified, is in full force and effect) and
                the date to which the rent and other charges are paid in
                advance, if any; (ii) acknowledging that there are not, to
                Tenant's knowledge, any uncured defaults on the part of Landlord
                hereunder, or specifying such defaults if any are claimed; (iii)
                acknowledging that Tenant has unconditionally accepted the
                Premises, is in possession thereof, and no defense to
                enforcement of the Sublease exists; (iv) agreeing to provide any
                Landlord or Master Landlord mortgagee with the opportunity to
                cure defaults by the Landlord; and (v) agreeing not to amend,
                cancel or assign the Sublease without the prior written content
                of any Landlord or Master Landlord mortgagee. Any such statement
                may be conclusively relied upon by any prospective purchaser or
                encumbrances of the Premises.

                        (2) Tenant's Failure to Provide Certificate. At
                Landlord's option, Tenant's failure to deliver such statement
                within such time shall be a material breach of this Sublease and
                shall be conclusive upon Tenant (i) that this Sublease is in
                full force and effect, without modification, except as may be
                represented by Landlord; (ii) that there are no uncured defaults
                in Landlord's performance; (iii) that not more than one month's
                rent has been paid in advance; (iv) that Tenant is in possession
                of the Premises; (v) that no defenses exist to the enforcement
                of the Sublease; and (vi) that Tenant agrees to be bound by
                provisions (iv) and (v) in Section 12.3(8) above.

                1.45 Severabilitv. The invalidity of any provision of this
        Sublease, as determined bya court ol competent jurisdiction, shall in no
        way affect the validity of any other provision hereof.

                1.46 Recording. Neither this Sublease nor any memorandum of this
        Sublease shall be or filed without Landlord's prior written consent,
        which may be given or withheld by Landlord in its sole absolute
        discretion.

                1.47 Cumulative Remedies. No remedy or election hereunder shall
        be deemed exclusive but shall, wherever possible, be cumulative with all
        other remedies hereunder or at law or in equity.

                1.48 Construction. The titles which are used following the
        number of each Section are so used only for convenience in locating
        various provisions of this Sublease and shall not be deemed to affect
        the interpretation or construction of such provisions. The parties
        acknowledge that each party and its counsel have reviewed and revised
        this Sublease. This Sublease shall not be construed for or against
        Landlord or Tenant. References in this Sublease to "Articles" and
        "Sections" refers to the Articles and Sections of this Sublease, unless
        otherwise noted.

                1.49 Successors. Subject to the restrictions contained in
        Article 9, this Sublease and all of provisions hereof shall be binding
        upon and inure to the benefit of the successors and assigns of Landlord
        and T en ant.

                1.50 Governing Law. The terms, conditions, covenants, and
        agreements herein contained shall be governed, construed, and controlled
        according to the laws of the State of Utah, without giving effect to its
        conflict of laws provisions.

                1.51 Broker's Commission. Landlord agrees to pay the appropriate
        finder's fee to the tenant's agent.


                                       12
<PAGE>


                1.52 Time is of the Essence. Time is of the essence of this
        Sublease and in the performance of all of the covenants and conditions
        hereof.

                1.53 Signage. The Landlord will provide the building standard
        directory slat and suite sign.


                1.54 Entire Agreement. This Sublease sets forth all the
        promises, inducements, agreements, conditions, and understandings
        between Landlord and Tenant-relative to the Premises, and there are no
        promises, agreements, conditions, or understandings, either oral or
        written, express or implied, between them other than are set forth
        herein. No subsequent alteration, amendment, change, or addition to this
        Sublease shall be binding upon Landlord or Tenant unless in writing and
        signed by each of them. Parole evidence shall never be admissible in any
        court, tribunal, arbitration or governmental agency to modify, amend or
        vary the terms of this Sublease.

                                             LANDLORD:

                                              SONIC INNOVATIONS, INC.,
                                              a Delaware corporation
                                              BY:/S/_________________
                                              Its CEO


                                              TENANT:
                                              Executive Credit Services, L.C.,
                                              A Utah limited liability company
                                              BY:/S/_________________
                                              Its Managin Member









 STATE OF UTAH )
                                     : ss.
 COUNTY OF SALT LAKE )

     the foregoing Sublease. Agreement was acknowledged before me this 30th day
of September 1999 by Andy Reguskus as the President and CEO of SONIC
INNOVATIONS, INC., a Delaware corporation, on behalf of the corporation.


 My Commission Expires:                         /S/
       06-30-2001                               NOTARY PUBLIC
                                                Residing at 2062 E. Camino Way
                                                Salt Lake City, UT 84121


                                    13
<PAGE>


STATE OF UT)
                                    : ss.
COUNTY OF Salt Lake}


     the foregoing Sublease. Agreement was acknowledged before me this 29th day
of September 1999 by Brad V. Crawford the MNG Member of Executive Credit
Services, L.C. a Utah Limited Liability Company, on behalf of the Company.


 My Commission Expires:                         /S/
       07-06-2002                               NOTARY PUBLIC
                                                Residing Midvale, Utah

                                       14
<PAGE>


                           CONSENT OF MASTER LANDLORD

     2795 E. COTTONWOOD PARKWAY, L.C. hereby consents to the foregoing Sublease
Agreement.

                                                2795 E. COTTONWOOD PARKWAY, L.C.
                                                By:  /S/
                                                Its
                                                Date 09/28/99
                                       15
<PAGE>


                                    EXHIBIT A

                             DIAGRAM OF THE PREMISES


<PAGE>


                                   EXHIBIT B

                      DESCRIPTION OF LANDLORD IMPROVEMENTS

        Tenant was given attached schedule of values with a construction cost
estimate on 9122. Landlord agrees to pay for tenant improvement costs not to
exceed $12,500. These costs do not include the butt glass wall and door,
tenant's security system, tenant's phone or data cabling system, or new hallway
birch door and 36" sidelite. The attached diagram with clouded areas shows the
scope of work for the tenant improvement changes.

<PAGE>
                                    EXHIBIT C

               RENTAL RATES FOR OPTION A SPACE AND OPTION B SPACE




        Option A These will be the monthly rates for the time periods Option A
is exercised. Between:
        October l, 1999 -  September 30, 2000  $4016.83     $22/RSF
        October l, 2000 - September  30, 2001  $4137.34     $22/RSF +3%($22RSF)
        October 1, 2001 - September  30, 2002  $4257.84     $22/RSF +6%($22RSF)






        Option B These will be the monthly rates for the time periods Option B
is exercised. Between:
         October 1, 1999 - September 30, 2000   $4596.17    $22/RSF
         October 1, 2000 - September 30,  2001  $4734.05    $22/RSF +3%($22RSF)
         October l, 2001 - September  30,2002   $4871.94    $22/RSF +6%($22RSF)
<PAGE>