EXHIBIT 10.14
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                               EXTENSION AGREEMENT
                               -------------------

         This Extension Agreement dated January 26, 2007, is made and entered
into by and among Thomas Pharmaceuticals Ltd. (the "Company"), Thomas
Pharmaceutical Acquisition Corp. (the "Purchaser") and iVoice, Inc. (the
"Seller"). The Purchaser, the Company and the Seller are sometimes individually
referred to as a party and collectively as the "Parties."

         WHEREAS, the Parties entered into a Stock Purchase Agreement dated
August 7, 2006 (the "Agreement");

         WHEREAS, pursuant to said Agreement because a Closing of the Agreement
did not occur prior to October 31, 2006, the Seller is permitted to terminate
the right of Purchaser to effectuate a Closing of the Agreement pursuant to
Article X Section 10.1 thereof;

         WHEREAS, the Purchaser is seeking to obtain financing in order to
enable Purchaser to consummate the purchase transaction provided for in the
Agreement (the "Financing");

         WHEREAS, the Purchaser is also seeking to obtain interim funds
amounting to $200,000 ("Bridge Financing") for operations of the Company pending
completion of the Financing through the issuance of convertible debentures of
the Purchaser exchangeable for securities of the Company and/or the Purchaser
(the "Purchaser Convertible Debenture") under certain conditions provided for
herein;

         WHEREAS, the holder(s) of the Purchaser Convertible Debenture(s) intend
to deposit funds into an account of the Purchaser and disburse the same as
provided hereinafter, as a loan to the Company which loan is represented by a
note ("Note") executed by the Company which is exchangeable for securities of
the Company as provided below;

         WHEREAS, the Parties have agreed to extend the date within which the
Purchaser may purchase the Securities upon the terms and conditions set forth
herein and in the Agreement;

         NOW, THEREFORE, in consideration of the foregoing and the respective
representations, warranties, covenants, agreements and conditions hereinafter
set forth, and intending to be legally bound, each Party hereby agrees as
follows:

          1.   Each of the terms, conditions and provisions of the Agreement,
               including the capitalized definitions included therein, are
               incorporated herein by reference, and shall have full force and
               effect except as provided or modified by the terms of this
               Extension Agreement.

          2.   The Expiration Date provided for in Article X Section 10.1(d) is
               and shall be extended to and through the date on which the
               Securities and Exchange Commission declares effective a
               Registration Statement for the distribution of common stock of
               the Company to the shareholders of the Seller (the "Spin-off"),
               and the Purchaser shall have the right to purchase the Securities
               through such Expiration Date as extended in this Extension
               Agreement.

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          3.   Notwithstanding the extension of the Expiration Date, the
               provisions of Article X Section 10.2 of the Agreement shall
               remain in full force and effect as if no extension of the
               Expiration Date has transpired.

          4.   The proceeds of the Purchaser Convertible Debenture(s) shall be
               disbursed as follows: (i) Twenty Thousand Dollars ($20,000) to
               Dewey Devlin & King, LLC, (ii) Twenty Thousand Dollars ($20,000)
               to Snow Becker Krauss P.C. for its own account and (iii) One
               Hundred Sixty Thousand Dollars ($160,000) to the Company in
               exchange for a Note payable to the Purchaser of the same sum
               executed by the Company. Such funds shall be disbursed in
               accordance with the budget attached as Exhibit A. The parties
               hereto agree to exercise good faith to expend such funds
               expeditiously in accordance with such budget.

          5.   The One Hundred Sixty Thousand Dollars ($160,000) paid to the
               Company in exchange for the Note shall be held in the accounts of
               the Company and shall only be drawn upon by instruments signed by
               a signatory authorized in writing by the Board of Directors of
               TPL and by Farris M. Thomas, Jr.

          6.   In the event that the Purchaser fails to consummate the purchase
               of the Securities prior to the Expiration Date, the holders of
               the Purchaser Convertible Debenture(s) shall have the right to
               convert the Purchaser Convertible Debenture(s) into securities of
               the Company equal in kind, number and price as have been issued
               to the Seller, pari passu, including any dilutive issuance
               thereafter, except that with respect to any lien over the assets
               of the Company held by the Seller, the lien of the holder of the
               secured Purchaser Convertible Debenture shall be equal in all
               respects except shall be subordinate to the lien of the Seller.

          7.   Purchaser covenants that it will not incur any liability for any
               reason whatsoever unless at the time thereof there is a balance
               of funds in its accounts to fully cover payment therefor.

          8.   The Parties hereby confirm that the President of the Company has
               no authority to enter any obligations which bind the Company
               without the express written approval of the Board of Directors of
               the Company.

          9.   The Parties hereby consent to (i) the sale and issuance by the
               Company and the purchase by the Seller of an additional $25,000
               10% Secured Convertible Debenture (the "Additional Debenture")
               with similar terms to the previous $360,000 10% Securied
               Convertible Debenture issued January 6, 2006, the $100,000 of
               Administrative Service Convertible Debentures issued January 6,
               2006, and the $225,000 Secured Convertible Debentures issued
               April 27, 2006. The proceeds from the Additional Debenture shall
               be used to fund the cost of legal fees incurred by the Company to
               register the shares to be distributed in the Spin-off. The
               Additional Debenture is hereby added to the definition of
               Securities appearing in the Recitals of the Agreement and the sum
               "$1,235,100" appearing in Article III Section 3.1 of the
               Agreement is hereby replaced with the sum "$1,260,100".

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          10.  The Parties hereby reconfirm the effectiveness of Article VII
               Section 7.7 of the Agreement as of the date hereof and
               acknowledge that the Note holder shall be required to enter into
               a similar release naming the investor as a Releasor and Releasee.


                                       Thomas Pharmaceuticals Ltd.


                                       By:  ____________________________


                                       Name:____________________________


                                       Title:___________________________

                                       Thomas Pharmaceutical Acquisition Corp.


                                       By:  ____________________________


                                       Name:____________________________


                                       Title:___________________________

                                       iVoice, Inc.


                                       By:  ____________________________
                                                Jerome Mahoney,
                                                President and
                                                Chief Executive Officer




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