| **LETTER OF INTENT AND LOAN AGREEMENT**
      BETWEEN:

ARBOR, INC. or a wholly owned British Columbia corporate subsidiary          of Arbor, Inc.          (hereinafter collectively or individually referred to as "Arbor")

OF THE FIRST PART

AND:

ABUCCO TECHNOLOGIES INC.          ("Abucco")

OF THE SECOND PART

AND:

JARO BUCKO          ("Bucko")

OF THE THIRD PART

AND:

RALPH SCOBIE          ("Scobie")

OF THE FOURTH PART

AND:

VARIOUS CO-FOUNDER SHAREHOLDERS OF ABUCCO as per          Schedule "A"          ("Co-Founder Shareholders")

OF THE FIFTH PART

WHEREAS: A.Arbor is a state of Nevada US public      corporation trading currently over the counter in the US.B.Arbor has set up or intends to set up a      wholly owned British Columbia subsidiary       corporation (hereinafter called "Arbor B.C.");C.Arbor and Arbor B.C. are hereinafter      sometimes jointly or severally and respectively       referred to as Arbor.D.Abucco is a private British Columbia      corporation with an office at 2615 Clarke      Street, Port Moody, British Columbia V3H 1Z4.  E.Scobie is chairman of the Board of Directors      of Abucco and a major shareholder of Abucco.F.Bucko is President and Director of Abucco and      a major shareholder of Abucco.G.The Co-Founder Shareholders as per Schedule      "A" hold 4,223,000 common voting shares in Abucco (the "Co-Founder      Shares").H.Arbor is desirous of acquiring all or a      portion of any and all issued shares inclusive of the Co-Founder Shares      and shares in Abucco as a consequence of the Scobie Option in Abucco      (hereinafter collectively called the "Acquisition"). Arbor agrees that it,      in its' sole and absolute discretion, may deem any percentage less than      100% per the issued and outstanding shares in Abucco, but never less than      76% thereof, to be an effective Acquisition for the purposes of this      agreement. It is contemplated the Acquisition price and format and      consideration shall be one free and clear treasury share of Arbor shall be      issued for each and every outstanding share of Abucco acquired as part of      the Acquisition paid to the respective post consolidation shareholders of      Abucco, all adjusted mutatis mutandis respecting Arbor B.C. Inc. I.The Acquisition is, inter alia, conditional      on the Parties raising the entire Private Placement Financing as herein      described.J.The Parties are prepared to raise as the      Private Placement Financing a minimum of $1,000,000.00US for the purposes      of Arbor, Arbor B.C. and Abucco.K.Abucco is desirous of borrowing $200,000.00US      funds (the "Loan") from Arbor as part of the overall Private Placement      Financing and Arbor is desirous of conditionally loaning and advancing to      Abucco the Loan.L.As part of the Acquisition aforesaid Abucco      will consolidate its issued and outstanding      common voting shares on a 3 for 1 basis (the "Consolidation").M.There are a total issued and outstanding      shares in Abucco pre consolidation of      11,508,000.N.Scobie holds a conditional option to acquire      an additional 2,850,000 shares in Abucco (the "Scobie Option").O.After consolidation of the Abucco shares      including after exercise of the conditional Scobie Option there will be a      total of 4,786,000 post consolidation shares in Abucco (the "Aggregate      Abucco Post Consolidation Shares").P.There are presently 3,600,000 shares in Arbor      with restricted trading privileges (the "Restricted Arbor Shares") and      4,248,000 free trading shares in Arbor (the "Arbor Free Trading Shares").Q.Arbor has agreed to advance to Abucco on or      about May 1, 2003 the full $200,000.00US Loan, subject to the terms and      restrictions set forth herein.R.Abucco is to use or retain the proceeds from      the Loan for purposes stated to Arbor or such purposes as Arbor may direct      at the time of advance.S.Provided the Acquisition and Private      Placement Financing complete and respectively fund in accordance with this      agreement, the Loan advance by Arbor to Abucco shall be deemed an advance      of a portion of the entire Private Placement Financing and the respective      pro rata benefits and rights flowing therefrom shall accrue to Arbor. 
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T.In the event the Acquisition does not take      place for any reason whatsoever or the Parties fail to raise the remainder      of monies under the Private Placement Financing the Loan shall be      forthwith repaid to Arbor but in no event prior to September 18, 2003. U.Abucco shall sign a demand promissory note      with interest at 8% per annum payable quarterly (the "Abucco Promissory      Note") in favour of Arbor or such other parties as Arbor may designate,      securing the Loan together with all such necessary and ancillary      documentation, resolutions and other documentation as may be required by      Arbor from time to time to give true force and effect to the intent of      this Agreement. The Abucco Promissory Note, while payable on demand, will      not be called unless the consolidation and Acquisition and Private      Placement Financing herein are not performed in accordance with the times      and dates herein, and in any event no earlier than September 18, 2003.      V.Unless consented to and extended by all      parties hereto, the Parties hereto agree the      Private Placement Financing is to be completed and finished no later than      six (6) months      from the date of execution of this agreement (the "Private Placement      Financing Date")      and the subject consolidation and acquisition completed and filed with the      appropriate      regulatory and company authorities where required no later than September      18, 2003 (the      "Acquisition Date") or as mutually agreed.W.Arbor presently has unconverted debt not      exceeding $90,000.00US and a management      contract as per Schedule "B". NOW WITNESSETH that in      consideration of the mutual covenants and conditions contained herein the      parties hereto agreed as follows: 1.Arbor shall advance and loan the sum of      $200,000.00US to Abucco (the "Loan").2.Abucco shall execute a demand Promissory Note      securing the Loan with interest at 8%      per annum payable quarterly in the form hereto annexed as Schedule "C"      (the "Abucco      Promissory Note"). Notwithstanding anything herein to the contrary, unless      converted in      accordance with the terms of the Acquisition herein contemplated, the      Promissory Note shall be repayable in full together with interest to the      date of repayment on or before September 18, 2003 at which time it shall      become due and payable in full in any event.3.The Promissory Note shall not be called      unless the contemplated consolidation and Acquisition and Private      Placement Financing have not been performed in accordance with the time      limitations set forth herein, being the Acquisition date or the Private      Placement Financing Date, and in any event, no earlier than September 18,      2003.4.The Parties agree to embody the full terms of      the Acquisition, Private Placement Financing, necessary share exchanges,      change of name, trading and corporation jurisdiction issues, and any and      all other issues respecting the Private Placement Financing and      Acquisition into formal financing and acquisition documentation. 
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5.In the event the uncertainty for any reason      whatsoever as to the Private Placement Financing or Acquisition or as to      terms or conditions thereof, the certainty and validity of the Demand      Abucco Promissory Note shall not be affected, and in the event of any      dispute as to certainty whatsoever, the Abucco Promissory Note and Loan      shall immediately become due and payable, in the sole discretion of Arbor      provided however, the Promissory Note shall not be payable earlier than      September 18, 2003.6.The Parties contemplate the Acquisition,      subject to the completion of the Private Placement Financing, regulatory      and jurisdictional approval, where applicable, shareholder approval, court      approval, if necessary, director and corporate resolutions, Private      Placement Financing documentation and approval and various other issues      between the Parties to be resolved prior to respective formal      documentation, will occur within the time limitations set forth herein      unless extended by agreement between the parties, will use their best      efforts to effect same and will proceed on the basis generally set forth      in Schedule "D" hereto annexed, as to, inter alia, share exchanges and      consideration therefore respecting the Acquisition.7.Abucco, Scobie, the Co-Founders and Bucko      will use their best efforts to ensure 100% of all issued and existing      shareholders in Abucco consent and agree to the Acquisition and other      terms and conditions contained herein, and further consent and agree not      to issue further shares or alter the existing shares or structure of      Abucco prior to completion of the consolidation, Acquisition and Private      Placement Financing as contemplated herein and within the time limitations      set forth herein.8.The parties agree and contemplate the      Acquisition price and format and consideration shall be one free and clear      treasury share of Arbor shall be issued for each and every outstanding      share of Abucco acquired as part of the Acquisition paid to the respective      post consolidation shareholders of Abucco, all adjusted mutatis mutandis      respecting Arbor B.C. Inc. 9.The respective parties warrant and covenant      their representations and warranties contained herein are true and will      remain true and unchanged at the time of advance of the Loan.10.Any notice, request, demand or other      communication, or any delivery, to be given or made under this Agreement      as the case may be, shall be deemed to have been duly given if made in      writing and shall be delivered by hand or by telecopier addressed to the      parties as follows:**Arbor, Inc.**: 9130 S. Dadeland Blvd., Suite 1613, Miami, Florida USA      33156**Abucco Technologies Inc.**: 2615 Clarke Street, Port Moody, B.C. V3H      1Z4**Jaro Bucko**: 2615 Clarke Street, Port Moody, B.C. V3H 1Z4**Ralph Scobie**: 2615 Clarke Street, Port Moody, B.C. V3H 1Z4**Various Co-Founder Shareholders of Abucco**: 2615 Clarke Street, Port      Moody, BC V3H 1Z4 
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11.This Agreement may be executed in several      parts in the same form and such part as so executed shall together      constitute one original Agreement and such parts, if more than one, shall      be read together and construed as if all the signing parties hereto have      executed one copy of this Agreement.12.This Agreement shall be subject to, governed      by, and construed in accordance with the laws of the province of British      Columbia. The parties hereto attorn to the jurisdiction of British      Columbia in all matters respecting the interpretation and enforcement of      this Agreement.
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13.This Agreement shall ensure to the benefit of      and be binding upon the parties hereto,      their respective heirs, successors and assigns as the case may be. IN WITNESS WHEREOF the parties      hereto have executed this agreement the day and year first above written.      /s/ Robert Miller      ____________________________      WITNESS**ARBOR, INC.**      /s/ Costas Takkas      _______________________       by its authorized signatory       /s/ Ralph Scobie
____________________________      WITNESS**ABUCCO TECHNOLOGIES.**
/s/ Jaro Bucko      _______________________       by its authorized signatory      /s/ Ralph Scobie      ____________________________      WITNESS      /s/ Jaro Bucko      _______________________       JARO BUCKO      /s/ Jaro Bucko      ____________________________      WITNESS      /s/ Ralph Scobie      _______________________       RALPH SCOBIE      /s/ Jaro Bucko      ____________________________      WITNESS      /s/ Milos Jankacky      _______________________       MILOS JANKACKY      /s/ Milos Jankacky      ____________________________      WITNESS      /s/ Michael Stit      _______________________       MICHAEL STIT      /s/ Jaro Bucko      ____________________________      WITNESS      /s/ Adrian Boici      _______________________       ADRIAN BOICI
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