<PAGE>


                         EXHIBIT (10)(k)
<PAGE>

                           PURCHASE & SALE AGREEMENT



     This Agreement is entered into this 31st day of March, 1997 between AMATECH
Corporation located at 916 Main Street, Acton, Ma 01720 (Amatech) and NuMED
Surgical, Inc. residing at 6505 Rockside Road, Suite 425, Independence, OH 44131
(NuMED). 

1.0  PURCHASE PRICE

Amatech agrees to pay $65,000 cash and assume $22,000 of NuMED payables owed to
Amatech for the following:

2.0  ASSETS PURCHASED

     2.01  $42,000 of NuMED receivables to be collected as follows:
           -  60% of all NuMED receipts must be paid directly to Amatech on a 
           weekly basis, until Amatech has been paid $42,000.
           -  If NuMED payables to Amatech exceed $22,000 at the time of 
           signing, Amatech shall increase it's share of NuMED receivables by
           the same corresponding amount, said additional amount is to be
           comprised of the first receivables collected by NuMED.

     2.02  Patient positioning training aids, demo table, product artwork, 
     product photos, sales leads

     2.03  All rights to contact and conduct business with NuMED customers,
     dealers, distribution affiliates and all sales channels utilized by NuMED 
     for patient positioning products, pads and disposables.  

     2.04  All NuMED customer files, information, and sales history pertaining
     to patient positioning products, disposables and pads.

     2.05  NuMED's 800 phone line.

     2.06  Any and all other assets pertaining to the business of design, 
     manufacture, sales or marketing of patient positioning products, 
     disposables and pads.

     2.07  All inventory of patient positioning products, disposables and pads,
     including but not limited to those outlined in schedule "A".

3.0  TERMS AND CONDITIONS

     3.01  Michael Diroff must be freed from any employment agreement(s), and 
     all  obligations contained therein, or guarantee(s) associated with NuMED
     including but not limited to non-compete agreement(s) or clause(s),
     customer/dealer/distribution  confidentiality agreement(s) and loan
     guarantee(s).

     3.02  Amatech shall not assume any liabilities of NuMED (except as outlined
     in Section 3.05 of this Agreement) and to that end NuMED agrees to hold 
     Amatech harmless from any such liabilities and further agrees to make every
     effort to protect Amatech from any such liabilities.  

     3.03  NuMED warrants that the receivables are free of encumbrances. 

<PAGE>

     3.04  Amatech will honor any and all warranty claims on Amatech products 
     sold by NuMED.
           
     3.05  NuMED shall not assume any liabilities related to Amatech Product 
     sold by NuMED and to that end Amatech agrees to hold NuMED  harmless from 
     any such liabilities and further agrees to make every effort to protect 
     NuMED from any such liabilities.

4.0  CLOSING

     4.01  The closing of the transaction shall be upon the signing of this 
     Agreement and the receipt of a certified check from Amatech by NuMED.  
     Effective date of this Agreement is March 31, 1997.

     This Agreement contains the entire agreement of the parties with respect to
the subject matter hereof, and may not be amended except in writing signed by
the parties hereto.


AMATECH CORPORATION          

BY:  Kip Van Steenburg        

Signature:  /s/ Kip Van Steenburg            
          -----------------------------

Title: President   


NUMED SURGICAL, INC.

By: Jugal K. Taneja                     

Signature:  /s/ Jugal K. Taneja 
          -----------------------------

Title: CEO and Chairman                      



By: Michael J. Diroff                        

Signature: /s/ Michael J. Diroff   
          -----------------------------

Title: President/Director                         



By: Robert Ottman                       

Signature: /s/ Robert Ottman  
          -----------------------------

Title: Director