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Exhibit 10.10 LEASE AGREEMENT This agreement is made and entered into by and between
Lessor: Lee, Po - Hu (hereinafter called Party A)
Lessee: SINA. Com Online
Legal representative: Chiang, Fong-Nien (hereinafter called Party B) Whereas, in consideration of the mutual covenants herein contained for lease
and of each act done hereunder by the parties hereto, it is mutually agreed as
follows:  I.
    
    Location of real asset: Location and rental area by Party B from Party A:
3F, No. 29, An Ho Rd., Sec. 1, Ta An District, Taipei City, No. of
construction: 4575, with area of 216.14 Pings, included two parking spaces in
the basement.  II.
    
    Term of Lease  (a)
    
    The term of this LEASE shall commence from the 1st day of January of
2004 to the 31st day of December of 2004, total one year.(b)
    
    Any party who agrees to continue this lease agreement, shall serve
two-month notice prior to the expiration of this agreement. Both parties
shall negotiate relative content of lease agreement and sign up in one
month before the rental term is terminated.  III.
    
    Rental:  (a)
    
    Rental: Monthly rental amount is New Taiwan Dollars three hundred
thousand only (included the Rental Income Tax).(b)
    
    Payment: Payable rental shall be calculated per month. Party B shall
give Party A 12 checks, each with face value of monthly rental to be
cashed on 1st day of each rented month when sign this agreement. Rental
shall be deemed received only when the check is cashed and shall not be
delayed.(c)
    
    Withholding Tax Statement: Rental Income Tax shall be withheld and
paid by Party B per month and offer relative Withholding Tax Statement
for the previous year to Party A before Feb. 10 of the fiscal year.
Party B shall be responsible for any penalty to party A caused by the
omission of Tax Statement.  VI.
    
    Security Deposit:  Party B shall pay New Taiwan Dollars one million as Security Deposit to Party
A




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when sign this agreement. Party A shall return the Security Deposit after
deduction of estimated Water, Electricity charge, Property Management Fee and
handling charge of waste matters, to party B by cash or sigh check without
interest, when Party A has settled all debt and vacated the leased premises.
In compliance with collected receipt, Party A shall refund the withheld money
in excess. Party B shall not have this Security Deposit under mortgage for
any liabilities and only served as indemnification when Party B breaches this
agreement. No rental deduction is allowed, meanwhile within the range of
liabilities borne by Party B in this agreement, no joint compensation can be
requested by any third party.  V.
    
    Utilization limit:  (a)
    
    Without written consent from Party A, Party B shall not transfer,
assign, sublet or by other alternative method to have other persons
utilize the rented premises or relative right, no matter in whole or in
part.(b)
    
    Party B rent this premises for office utilization, which shall not
infringe the stipulated utilization set up in relative act of
construction, nor transact illegal business and perform the
administration obligation under good custodian.(c)
    
    Party B shall obey relative regulations stipulated by law or
governing authority. In addition to the documents provided by Party A
for the company registration, Party B shall acquire necessary
certificate and perform other procedures for business and shall not do
any illegal behavior or deposit dangerous, explosive, prohibited or
other stuffs that may influence the public security. Party B shall be
responsible for any offense and bear any compensation in case of any
third party or Party As damage.(d)
    
    During the rented period, Party B shall abide provisions stipulated
in Building & Apartment Administration Act and administrating articles
set up by the Administration Board of this Building under good
coordination in order not to disturb the residents in this building.
Party B shall be responsible in case of any offences.  VI.
    
    Equipment and decoration  (a)
    
    No alteration inside or outside the premises is allowed unless under
Party As consent. Agreed alteration shall infringe regulations in Art.
77, Art. 77-2 of Construction Law or hazard the original structure,
whereas all the costs and the security, cleaning and environmental
responsibility during work shall be in charge of Party B.(b)
    
    Both parties agree that the goods and/or the appurtenances used for
said alterations, which are permanently attached to the Leased Building,
such as the water pipes, electric wire, ceiling, floor, door window and
fittings, upon the




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expiry or cancellation of the lease period, shall all become the
possession of the Party A. Party B shall not be entitled to demand any
right of such goods and / or appurtenances.  VII.
    
    Surrender of the leased premises:  (a)
    
    Party B shall withdraw or manage the transfer registration of company
when the Lease Agreement is terminated or cancelled. Party B shall
vacate everything, including performed alteration on the premises and
remove shop, as well restore and surrender the leased premises under
original status for normal utilization. But According to current status,
Party A may ask Party B to surrender the rented premises in whole or in
part under actual condition. (not included the personal assets of Party
B).(b)
    
    Party B shall vacate and surrender the leased premises upon the
termination or cancellation of Lease Agreement, otherwise Party B shall
remain liable to pay the Party A the two times rentals. Any Payment for
agreement infringement shall not interfere the petition right to claim  VIII.
    
    Deposed stuff:  After surrender of leased premises, all furniture or miscellaneous matters
left by Party B shall be deemed as waste, which shall be handled by Party A,
Party B shall not have any objection. Relative handling charge shall be
deducted when Party A refund the Security Deposit to Party B.  VIIII.
    
    Advance termination  (a)
    
    Any party who intend to terminate this agreement prior to expiration
shall serve two-month notice to the opposite party. Upon termination,
Party A shall return to Party B rental checks of the remaining rental
periods after Party B has returned the premises to Party A in accordance
with this agreement.(b)
    
    Party B shall deliver the rental check according to stipulated
periods and cash the check, as well utilize the rented premises, pay the
charge and tax in compliance with this agreement. Any deferment or
breach shall be paid or remedied within 10 days after receipt of written
notice from Party A, otherwise Party A may terminate this agreement.(c)
    
    When the agreement is terminated under above-mentioned conditions,
Party B shall pay one months rental to Party A as penalty. Party A
agree to return unearned or abated rental checks to Party B when above
mentioned penalty for agreement breach, rental in due and all tax are
settled by Party B, so as to surrender the rented premises according to
this agreement. Party A may have Payment Order or raise suit for any
unpaid money, Party B shall not have any




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objection.  X.
    
    Management under good custodian  (a)
    
    Party B shall abide every clause set in this agreement and keeps the
rented premises under good custodian. Any damage of leased premises,
interest of Party A or other third party caused by Party B on his
purpose or negligence, Party B shall compensate relative damage. In case
of the fire disaster, Party B shall compensate relative damage or ruin
of the leased premises, although no serious fault is contributed by
Party B.(b)
    
    Party B is entitled to terminate the Lease Agreement when the leased
premises go through fire, earthquake, typhoon, war, riot or similar
events and beyond the utilization. If the damage is in part, Party B may
give written repairing notice to Party A within 5 days after the
occurrence. In case of any influence of utilization, both parties shall
negotiate to reduce the rental percentage under bona fides. But when the
damage in part interfere the utilization for Party B, this Lease
Agreement can be terminated.  XI.
    
    Others  (a)
    
    All water, electricity, gas, administration, telephone, clean and
imposed tax from Party Bs transaction and other repairing fee caused by
Party B, from the day when the leased premises are delivered to Party B
till the day when Party B surrenders the leased premises, shall be on
Party Bs account. But the tax on house and land shall be borne by Party
A.(b)
    
    Party B shall obey relative regulations or requirements from
governing authority to manage the security measures and business
equipment and bears charges in concern. Any infringement that causes the
loss to party A or the third party or any damage or penalty imposed by
governing authority, Party B shall have the responsible to indemnify.(c)
    
    Any loss of right or interest from Party A caused by Party Bs
infringement, Party B shall take complete legal liability, and bear the
suit charge, lawyer fee in case of legal action.(d)
    
    Party A shall arrange the premises insurance, but Party B shall have
insurance for his own decoration, equipment or merchandise.  XII.
    
    Impose clause: following impose clauses shall be followed by both parties.  (a)
    
    Party B shall return the leased premises to party A when the
agreement is due and no extension is managed. Party A shall return the
security deposit to Party B according to article 4 in this agreement.(b)
    
    Party B shall pay the rental in compliance with the payment schedule
and any




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penalty for the infringement of this agreement.  XIII.
    
    Service and governing law  (a)
    
    Both parties agree to have their respective addresses in this
agreement for service. Any alteration shall be notified by written
notice to opposite party. When the notice can not be served and return,
the served date is based on the 1st registered mailing date by post
office.(b)
    
    To give effect and interpret the provisions of this Agreement, Lease
Agreement in Chinese version shall prevail. Any dispute shall be decided
at Taipei District Court and governed in accordance with the laws of the
Republic of China.  XIV.
    
    This agreement is made in duplicate and becomes effective after signing
by their respective authorized representatives and each party shall hold
one copy as evidence. Leased Agreement signed by :Party A(the lessor):
    
    Party B(The lessee):Lee, Po-Hu (with seal)
    
    
    
    SINA.com Online (with seal)I.D. Card No.: A103611168
    
    
    
    Business Uniform No.:97172485TEL: (O) 2541-9380
    
    
    
    Legal representative:(H) 2331-2234
    
    
    
    Chiang, Fong-Nien(with seal)Address: 5F-1, No. 200, Sung Kiang Rd. Taipei City
    
    
    
    TEL: (02)2781-9126I.D.card No.:Q120123160Address: 2F, No. 29, An Ho Rd.,Sec. 1, Ta An District, Taipei City
 Date: Dec. 31, 2003