EXHIBIT 2.7

                               SECOND AMENDMENT TO
                       STOCK AND ASSET PURCHASE AGREEMENT
                            FOR WET PRODUCTS DIVISION


     THIS SECOND AMENDMENT TO STOCK AND ASSET PURCHASE AGREEMENT FOR WET
PRODUCTS DIVISION (the "Second Amendment"), dated as of December 5, 2003, is
entered into by and among Mattson Technology, Inc., a Delaware corporation
("Mattson") and SCP Global Technologies, Inc., a Delaware
corporation ("Buyer").


                                    RECITALS
                                    --------

          A. Mattson, Mattson International, Inc., a Delaware corporation
("MII"), Mattson Wet Products, Inc., a Pennsylvania corporation ("WPI"), Mattson
Technology Finance, Inc., a Delaware corporation ("MTF"), and SCP Global
Technologies, Inc., an Idaho corporation ("SCP Idaho") have entered into that
certain Stock and Asset Purchase Agreement for Wet Products Division, dated as
of February 12, 2003, as subsequently amended by the First Amendment of Stock
and Asset Purchase Agreement for Wet Products Division, dated as of March 17,
2003 (together, the "Original Agreement"). Buyer became party to the Original
Agreement as assignee from SCP Idaho.

          B. Section 9.13 of the Original Agreement provides that any term of
the Original Agreement may be amended and the observance of any term thereof may
be waived with the written consent of only Mattson and Buyer, and that any such
amendment or waiver is binding upon MII, WPI and MTF.

          B. The parties desire to amend the Original Agreement as set forth
below.

          NOW, THEREFORE, in consideration of the payment by Mattson to Buyer
set forth herein, and for other good and valuable consideration, Mattson and
Buyer agree as follows:

     1. Aggregate Payment by Mattson to Buyer. On the date of this Second
Amendment, Mattson will pay to Buyer the sum of Four Million Four Hundred
Eighteen Thousand Three Hundred Sixty Six Dollars ($4,418,366) (the "Payment"),
by wire transfer in immediately available funds to an account designated in a
written notice delivered to Mattson by Buyer.

     2. Cash Balance as of Closing. Buyer and Mattson agree and acknowledge that
Buyer retained at Closing cash and cash equivalent balances owned by the
Transferred Subsidiaries as of the Effective Time in the amount of Three Million
Three Hundred Fifty Thousand One Hundred Two Dollars ($3,350,102) (the "Retained
Cash"). Buyer and Mattson agree and acknowledge that the amount of the Payment
reflects credit to Mattson for retention by Buyer and its subsidiaries of the
Retained Cash. Mattson waives all rights to any further payment or remittance
from Buyer that might otherwise be provided for under Section 1.4(b) of the
Original Agreement.

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     3. Balance Sheet Adjustment. Buyer and Mattson agree and acknowledge that
(i) the Effective Time Net Working Capital was less than $17 million, (ii) the
parties have mutually agreed upon a Definitive Balance Sheet, and (iii) the
Payment includes payment to Buyer in full of all amounts owing by Mattson to
Buyer, and reflects full satisfaction of Mattson's obligations, under Section
1.4(c) of the Original Agreement. Each party waives all rights to any further
payment or Purchase Price adjustment that might otherwise be provided for under
Section 1.4(c) of the Agreement.

     4. Pension Obligations of Kessler Tech GmbH. Section 5.2(b) of the Original
Agreement is amended to read in full as follows:

     "On or prior to December 31, 2003, Mattson shall assume or transfer to a
     subsidiary of Mattson other than a Transferred Subsidiary, and shall cause
     Wet Products GmbH to be fully released from, any and all pension
     obligations of Kessler Tech GmbH."

     5. Reduction in Force Reimbursement. Buyer and Mattson agree and
acknowledge that the Payment includes payment to Buyer in full of all amounts
owing by Mattson to Buyer, and reflects full satisfaction of Mattson's
obligations, under Section 5.3(b) of the Original Agreement and Section 5.3(b)
of the Mattson Disclosure Schedule, including full payment by Mattson of any and
all amounts payable by Mattson, including salary, and Severance Costs relating
to reductions in force by Buyer and/or Wet Products GmbH that have occurred to
date and that may occur in the future, and all costs and expenses, (including
attorneys' fees) that have been invoiced by Buyer to Mattson to date; provided,
however that Mattson will remain obligated to reimburse Wet Products GmbH or
Buyer for the actual amount of professional fees (attorneys' fees and consulting
fees) incurred in connection with the First RIF by legal counsel and consultants
selected and engaged at the direction of Mattson. Buyer waives all rights to any
further payment or reimbursement from Mattson that might otherwise be provided
for under Section 5.3(b) of the Agreement and/or Section 5.3(b) of the Mattson
Disclosure Schedule, except for the obligation of Mattson to reimburse Buyer for
professional fees described in the preceding sentence.

     6. Reimbursement for FSI Litigations. Buyer and Mattson agree and
acknowledge that the Payment includes payment to Buyer in full of all amounts
owing, now and in the future, by Mattson to Buyer, and reflects full
satisfaction of Mattson's obligations, under Section 5.13 of the Original
Agreement. Buyer waives all rights to any further payment or reimbursement from
Mattson that might otherwise be provided for under Section 5.13 of the Original
Agreement.

     7. Special Accounts; Payments under Customer Contracts; Addition to Section
5.14 of the Mattson Disclosure Schedule. Buyer and Mattson agree and acknowledge
that the Payment includes payment to Buyer in full of all amounts owing, now and
in the future, by Mattson to Buyer, and reflects full satisfaction of Mattson's
obligations under, the specified items set forth in the Second Mattson
Disclosure Schedule Supplement, dated December 5, 2003. Buyer waives all rights
to any further payment or reimbursement from Mattson that might otherwise be
provided for under Section 5.14 of the Mattson Disclosure Schedule as to the
items noted as fully paid and performed in the Second Mattson Disclosure
Schedule Supplement. The Original Agreement is amended to add the
acknowledgements and item set forth in the Second Mattson Disclosure Schedule
Supplement dated December 5, 2003.


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     8. Tax Related Matters.

          (a) Buyer and Mattson agree and acknowledge that Buyer and/or Wet
     Products GmbH shall retain the full amount of VAT refunds received by then
     them and attributable to the portion of 2003 prior to the Closing.

          (b) With respect to the preparation and filing of tax returns or
     claims for refund (the "Refund Claims") by Wet Products GmbH relating to
     withholding taxes on capital yields for 2001 and 2002, Buyer and Mattson
     agree and acknowledge that (i) it is the responsibility of Mattson, at its
     expense, to cause the preparation of such Refund Claims, (ii) upon the
     preparation of such Refund Claims, Mattson shall cause them to be delivered
     to the Controller (or, if that position is vacant, the Geschaftsfuhrer or
     other officer with authority to sign tax returns) of Wet Products GmbH (the
     "GmbH Officer"), (iii) within two business days following the presentation
     of any Refund Claim to the GmbH Officer, Buyer will cause an authorized
     officer of Wet Products GmbH to sign such Refund Claim and deliver it back
     to Mattson's designated agent for filing with the appropriate tax
     authorities, and (iv) within two business days following the receipt by Wet
     Products GmbH of any refund relating to withholding taxes on capital yields
     for 2001 and 2002, Buyer will cause Wet Products GmbH to transfer the full
     amount thereof to Mattson by wire transfer in immediately available funds
     to an account designated in a written notice delivered to Buyer by Mattson.

          (c) Buyer and Mattson agree and acknowledge that the Payment includes
     payment to Buyer of amounts to cover the cost of fees for the audit and
     preparation of income tax returns for 2001 and 2002, and that Mattson will
     have no further obligation under the Original Agreement to prepare or to
     pay for the preparation of financial statements and/or income tax returns
     pertaining to Wet Products GmbH for those tax years.

          (d) If (i) Buyer fails to cause timely performance of its/Wet Products
     GmbH's obligations under clauses (iii) or (iv) of Section 8(b), (ii)
     Mattson has delivered written notice to Buyer (attention Director of
     Finance and General Counsel) (the "Notice") of Mattson's delivery of a
     Refund Claim in accordance with clause (ii) of Section 8(b), referencing
     this Second Amendment, and noting the amount of liquidated damages set
     forth below (which Notice may not be given earlier than the delivery by
     Mattson of such Refund Claim), and (iii) the obligations of Buyer/Wet
     Products GmbH under clauses (iii) or (iv) of Section 8(b) are not performed
     within two business days of delivery of the Notice, then, Buyer will pay to
     Mattson, as liquidated damages the sum of One Hundred Thousand Dollars
     ($100,000), plus Five Thousand Dollars ($5,000) for each day of additional
     delay in performance by Buyer/Wet Products GmbH of their obligations under
     clauses (iii) or (iv) of Section 8(b). The parties acknowledge that this
     amount of liquidated damages was specifically bargained for and is
     reasonable under the circumstances at the time this Second Amendment is
     made.


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     9. ERM Invoice. Buyer and Mattson agree and acknowledge that the Payment
includes payment to Buyer in full of all amounts owing, now and in the future,
by Mattson to Buyer, and reflects full satisfaction of Mattson's obligations,
under Section 5.21 of the Original Agreement. Buyer waives all rights to any
further payment or reimbursement from Mattson that might otherwise be provided
for under Section 5.21 of the Original Agreement.

     10. Other Outstanding Invoices. Buyer and Mattson agree and acknowledge
that the Payment includes payment to Buyer in full of all amounts owing by
Mattson to Buyer under the outstanding invoices from Buyer and/or Wet Products
GmbH to Mattson and relating to inventory transfers, customer collections and
service contracts handled through Mattson, as set forth on Schedule A hereto,
and that the Payment is a net amount reflecting credit to Buyer for payment to
Mattson in full of all amounts owing by Buyer to Mattson under the outstanding
invoices from Mattson to Buyer, set forth on Schedule A hereto, and amounts not
yet invoiced by Mattson for reimbursement of services by Mattson to Buyer and
its subsidiaries pursuant to the Transition Services Agreement for September,
October and November of 2003. Mattson waives all rights to any further payment
or reimbursement from Buyer that might otherwise be provided for under the
Transition Service Agreement, and Buyer and Mattson agree and acknowledge that
Mattson has no further obligation to provide any additional services to Buyer or
its subsidiaries pursuant to the Transition Service Agreement.

     11. Transfer to Mattson of Certain Accounts Receivable and Inventory. Buyer
and Mattson agree and acknowledge that the Payment includes amounts relating to
Definitive Balance Sheet adjustments pertaining to specific accounts receivable
and inventory items set forth on Schedule B hereto (the "Designated Accounts"
and the "Repurchased Inventory") that were conveyed to Buyer or were owned by
Wet Products GmbH at the Closing, but are now to be conveyed to Mattson by Buyer
or by Wet Products GmbH, as the case may be. Mattson hereby purchases, and Buyer
hereby sells to Mattson, all of Buyer's right, title and interest (but none of
Buyer's obligations) with respect to such Designated Accounts, and all of
Buyer's right, title and interest with respect to such Repurchased Inventory.
Buyer represents to Mattson that Buyer is transferring the Designated Accounts
and Repurchased Inventory free and clear of all security interests, liens,
charges or encumbrances.

     12. No Other Changes. Except as expressly amended or modified by this
Second Amendment, the Original Agreement remains in full force and effect.




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          IN WITNESS WHEREOF, Mattson and Buyer have caused this Second
Amendment to be executed and delivered by each of them or their respective
officers thereunto duly authorized, all as of the date first written above.

SCP GLOBAL TECHNOLOGIES, INC.,
a Delaware corporation


By:   /s/ Willard E. Sperry
    -----------------------------
          Willard E. Sperry
          Secretary


MATTSON TECHNOLOGY, INC.


By:   /s/ Ludger Viefhues
    -----------------------------
          Ludger Viefhues
          Chief Financial Officer


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