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                                                                   EXHIBIT 10.28

                           SALE AND PURCHASE AGREEMENT

THIS AGREEMENT is made on March 7,2007.

BETWEEN:

(1) SINOLINK DEVELOPMENT LIMITED, whose registered office is at: Suite 901B
9/F, Kinwick Centre, 32 Hollywood Road, Central, Hong Kong (THE BUYER); and

(2) BAODING TIANWEI YINGLI NEW ENERGY RESOURCES CO. LTD., whose registered
office is at No.3055 Middle Fuxing Road, Baoding (071051) CHINA (THE SELLER/THE
MANUFACTURER).

WHEREBY IT IS AGREED as follows:

1.    The Seller undertakes to supply eight (8) megawatt solar modules (the
      "Product") to the Buyer for the delivery duration from April 2007 to Dec
      2007. The Seller undertakes to supply the said product in accordance with
      the Monthly Delivery Plan confirmed by the Parties at least two weeks in
      advance before the new month begins, otherwise the Seller shall liable for
      the cost of obtaining equivalent products.

2.    The Seller shall sell and the Buyer shall purchase the Products specified
      below:

      2.1   Product Description: 160Wp-180Wp, 1310x990x50 and/or 1580x808x50
            Poly-crystal silicon solar module (including connectors and cables)

      2.2   Price per watt: USD3.62 F.O.B. (Upper limit) for the delivery
            duration period between April 2007 to Dec 2007, quarterly price
            review between the parties shall be carried one month before the new
            quarter begins, the price quoted from the Seller to the Buyer is the
            most favorable price, and in accordance with the market situation.

3.    The technical specification (see appendix and/or attachments), the
      particular conditions, the general conditions and warranties supplied by
      the Seller to the Buyer shall be deemed to form and be read and construed
      as part of this Agreement. Each party represents to the other party that
      all representations made by it pursuant to the Agreement are true and
      accurate as of the date of this Agreement. The Seller undertakes to give
      the Buyer prior written notice for any amendment, alteration to the said
      products. The Buyer can decide either to accept or refuse the delivery of
      the modified products. The Seller undertakes to fully comply all technical
      specifications provide by the Buyer. The standard of measurement shall
      according to the test reports from the Frauenhofer Institute provided by
      the Buyer from time to time.

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4.    The Consideration shall be paid by the Buyer to the Seller as follows:

      4.1   The currency used for the transactions can be settled either in US
            dollar or EURO. The Seller agrees the Buyer can choose the most
            preferable currency upon placing the purchase order.

      4.2   All prices quoted from the Seller to the Buyer is F.O.B. (Free On
            Board). The Seller undertakes to give the Buyer the most favorable
            price both for unit projects and for regular roof-top project
            orders.

      4.3   The pattern of payment shall be: [-]* payment from the Buyer to the
            Seller [-]* weeks after the date of shipment. The Seller shall
            provide the proof information of the freight forwarder that the
            products invoiced have been shipped to the Buyer. Such information
            will usually be provided via the Bill of Lading, a packing list,
            certificate of origin and the commercial invoice.

5.    Time of Shipment. Within 24hours after the inspection of goods by the
      Buyer or its authorized representatives.

6.    Completion documentation shall consist as follows:

      6.1   Full set of Bills of Lading.

      6.2   Three set of invoice.

      6.3   Three set of Packing List.

      6.4   Shipment Notice from the Seller. The Seller shall inform the Buyer
            within 24 hours of the shipment dispatched of the name of the
            vessel, voyage number, date, quantity, weight and value of the
            shipment by fax. The Bill of Lading, invoice and packing list shall
            be faxed to the Buyer when it's available, followed with original
            copy courier to the Buyer's Representative Office in Beijing.

7.    Packing and Shipment.

      7.1   Package. Seaworthy packing, the Seller undertakes the packing is
            free from any mechanical, chemical, corrosion or other damage
            sustained during transport, handling, storage, erection or
            subsequent to erection.

      7.2   All components shall have a bar code or serial number, main
            component shall consist technical specification label on its back,
            detailed bar code or serial numbers of the components shall be seen
            outside the box or carton.

      7.3   Port of Loading: Xingang, Tianjin, China.

      7.4   Port of Destination: Seaport Germany.

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* INFORMATION INTENTIONALLY OMITTED; CONFIDENTIAL TREATMENT HAS BEEN REQUESTED
FOR SUCH INFORMATION, AND SUCH INFORMATION HAS BEEN SEPARATELY FILED WITH THE
SECURITIES AND EXCHANGE COMMISSION.

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      7.5   The Seller shall at all times and at its own expense strictly comply
            with all applicable laws, rules, regulations and government orders,
            now or hereafter in effect, relating to the export with respect to
            the Products or its performance of this Agreement.

8.    The Seller shall responsible for the safety and free from any damages of
      the products prior the products on board. The Buyer shall responsible for
      the transportation insurance thereafter.

9.    Warranties and Technical Specification.

      9.1   The Seller/Manufacture warrants that all the product supplied to the
            Buyer, includes but not limited to all relevant accessories,
            devices, parts, connectors, cord and wires supplied to the Buyer
            and/or its principals are manufactured from approved materials that
            is fully comply with industry standard (IEC61215, CE and TUV safety
            Class II) and/or in accordance with the Buyers recommendations and
            will have a full warranted period of 60 months from the date of
            shipment for the replacement and exchange of affected product.

      9.2   The Seller/Manufacture shall only be liable for: (a) the cost of
            replacing the product, labor cost associated with the installation
            or removal of affected product; (b) the cost of obtaining equivalent
            product; (c) the cost of shipment and transportations for product
            exchange and replacement; or (d) the cost of having the project
            repaired, replaced, whichever is the lower.

      9.3   Specification. The specification of solar panel will be indicated in
            the labels. Power tolerance shall be (a) all positive (+%) for each
            container; and (b) -3%to+3% for each module within the same
            container.

      9.4   The Seller/Manufacture confirms and provides the Buyer with
            IEC61215, CE and TUV safety class II certifications. And any other
            certifications from time to time should there are any new changes or
            amendments to the Products.

      9.5   The Seller shall provide the Buyer flash-testing results of the
            products before each shipment. The reference panel for flash-testing
            shall be based on measurement of the Frauenhofer Institute in
            Germany.

      9.6   The Manufacturer represents and warrants to the Buyer that the solar
            panel to be free from any defects in the absence of misapplication,
            mis-installation or omission on the part of the Seller. Without
            prejudice to any other remedy available to the Buyer, the
            Manufacture promises that it shall provide free repair, replacement
            or buy-back from the customer on the date of purchase price within
            60 months from the date of the shipment which appears on the Bill of
            Lading. The Manufacture further guarantees that the output power of
            its PV module will reach 90% or above during the first 10 years from
            the date of installation, 80%

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            or above within 25 years from the date of installation, otherwise
            free replacement or buy-back according purchase price services will
            be provided by the Manufacture.

10.   General Terms.

      10.1  The Seller agrees not directly or engage any person, agent,
            associates, or consultant in sell, market or distribute the Products
            to the Buyer's principals or customers without obtain prior written
            consent from the Buyer.

      10.2  The Seller shall assist the Buyer in contact the Buyer's shipping
            forwarder ten days in advance of each shipment to ensure the
            shipment can be booked and collected by the Seller.

      10.3  Inspection before shipment. The Buyer or its duly authorized
            representative shall carry out inspection of the goods in the
            Manufacture's site, and shall issue a duplicate letter of inspection
            to the parties. If the Buyer or its representative fails to carry
            out the inspection three days prior the shipment, the Seller may
            deemed the goods has been duly inspected and satisfied by the Buyer,
            and the Seller can dispatch the shipment. The Buyer shall carry out
            further inspections whenever the Buyer feels it is appropriate or
            necessary.

      10.4  Each of the obligations, warranties and undertakings set out in this
            Agreement which is not fully performed at completion will continue
            in force after completion.

      10.5  Confidentiality. Neither party shall disclose the terms of this
            Agreement to any third party except as required by laws or as
            reasonable required to protect or enforce a party's rights. The
            disclosing party shall provide the other with prior written notice
            of any such required disclosure.

11.   Dispute Resolution. Any dispute or difference arising out of or in
      connection with this Agreement shall first be settled amicably between the
      parties. If the negotiation is abandoned by either party, then such
      dispute or difference shall be referred to and determined by arbitration
      at Hong Kong International Arbitration Center and in accordance with its
      Domestic Arbitration Rules.

12.   This Agreement shall in all respects is governed by and shall be
      interpreted in accordance with the Domestic Laws.

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AS WITNESS the hands of the parties hereto the date first hereinbefore written.

SIGNATORIES

SIGNED by /s/ Liansheng Miao
          --------------------------------------------
Liansheng Miao, Chief Executive Officer for and on
behalf of
THE BUYER
in the presence of:

SIGNED by /s/ Tianyi Shi
          --------------------------------------------
Tianyi Shi
for and on behalf of
THE SELLER
in the presence of:

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