Document:

EXHIBIT 4.1

                                   STOCK PLAN

<PAGE>
                                 2004 STOCK PLAN
                                       OF
                               eTotalSource, Inc.

SECTION 1. ESTABLISHMENT AND PURPOSE.

     The  Plan  is  established  on June  1,  2004,  effective  on  approval  by
shareholders,   to  offer  directors  and  selected   employees,   advisors  and
consultants an  opportunity to acquire a proprietary  interest in the success of
the Company, or to increase such interest, by purchasing Shares of the Company's
Common Stock.  The Plan provides both for the direct award or sale of Shares and
for the grant of Options to purchase Shares.  Options granted under the Plan may
include  Nonstatutory  Options as well as ISOs intended to qualify under section
422 of the Code.

     The Plan is  intended  to comply in all  respects  with Rule  16b-3 (or its
successor) under the Exchange Act and shall be construed accordingly.

SECTION 2. DEFINITIONS.

     (a) "Board of Directors"  shall mean the Board of Directors of the Company,
as constituted from time to time.

     (b) "Code" shall mean the Internal Revenue Code of 1986, as amended.

     (c)  "Committee"  shall  mean a  committee  of the Board of  Directors,  as
described in Section 3(a).

     (d) "Company" shall mean eTotalSource, Inc., a Colorado corporation.

     (e) "Employee"  shall mean (i) any individual who is a common-law  employee
of the  Company  or of a  Subsidiary,  (ii) an  Outside  Director  and  (iii) an
independent contractor who performs services for the Company or a Subsidiary and
who is not a member of the Board of Directors. Service as an Outside Director or
independent  contractor  shall be considered  employment for all purposes of the
Plan, except as provided in Subsections (a) and (b) of Section 4.

     (f)  "Exchange  Act" shall mean the  Securities  Exchange  Act of 1934,  as
amended.

     (g)  "Exercise  Price"  shall  mean the  amount  for which one Share may be
purchased  upon  exercise of an Option,  as  specified  by the  Committee in the
applicable Stock Option Agreement.

     (h) "Fair Market Value" shall mean the market price of Stock, determined by
the Committee as follows:

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          (i) If Stock was traded on a stock  exchange on the date in  question,
          then the Fair  Market  Value  shall  be  equal  to the  closing  price
          reported  for  such  date by the  applicable  composite-  transactions
          report;

          (ii) If Stock was traded  over-the-counter on the date in question and
          was traded on the Nasdaq system or the Nasdaq  National  Market,  then
          the Fair  Market  Value shall be equal to the  last-transaction  price
          quoted  for such  date by the  Nasdaq  system or the  Nasdaq  National
          Market;

          (iii) If Stock was traded over-the-counter on the date in question but
          was not traded on the Nasdaq  system or the  Nasdaq  National  Market,
          then the Fair Market Value shall be equal to the mean between the last
          reported  representative  bid and asked prices quoted for such date by
          the principal automated  inter-dealer  quotation system on which Stock
          is quoted  or, if the Stock is not quoted on any such  system,  by the
          "Pink Sheets" published by the National Quotation Bureau, Inc.; and

          (iv) If none of the foregoing provisions is applicable,  then the Fair
          Market  Value shall be  determined  by the  Committee in good faith on
          such basis as it deems appropriate.

     In all cases, the determination of Fair Market Value by the Committee shall
be conclusive and binding on all persons.

     (i) "ISO" shall mean an employee incentive stock option described insection
422(b) of the Code.

     (j)  "Nonstatutory   Option"  shall  mean  an  employee  stock  option  not
describedin sections 422(b) or 423(b) of the Code.

     (k)  "Offeree"  shall mean an  individual to whom the Committee has offered
the right to acquire  Shares  under the Plan  (other  than upon  exercise  of an
Option).

     (l) "Option"  shall mean an ISO or  Nonstatutory  Option  granted under the
Plan and entitling the holder to purchase Shares.

     (m) "Optionee" shall mean an individual who holds an Option.

     (n) "Outside Director" shall mean a member of the Board of Directors who is
not a common-law employee of the Company or of a Subsidiary.

     (o)  "Committee  Procedures."  The  Committee  shall  designate  one of its
members as chairman. The Committee may hold meetings at such times and places as
it shall determine.  The acts of a majority of the Committee  members present at
meetings at which a quorum exists,  or acts reduced to or approved in writing by
all Committee members, shall be valid acts of the Committee.

     (p) Committee Responsibilities.  Subject to the provisions of the Plan, the
Committee shall have the authority and discretion to take the following actions:

          (i) To interpret the Plan and to apply its provisions;

          (ii) To adopt,  amend or rescind rules,  procedures and forms relating
          to the Plan;

          (iii) To  authorize  any person to execute,  on behalf of the Company,
          any instrument required to carry out the purposes of the Plan;

          (iv) To  determine  when  Shares are to be awarded or offered for sale
          and when Options are to be granted under the Plan;

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          (v) To select the Offerees and Optionees;

          (vi) To  determine  the number of Shares to be offered to each Offeree
          or to be made subject to each Option;

          (vii) To prescribe  the terms and  conditions of each award or sale of
          Shares,  including  (without  limitation) the Purchase  Price,  and to
          specify the  provisions of the Stock  Purchase  Agreement  relating to
          such award or sale;

          (viii) To prescribe the terms and conditions of each Option, including
          (without  limitation) the Exercise  Price,  to determine  whether such
          Option is to be classified as an ISO or as a Nonstatutory  Option, and
          to specify the  provisions of the Stock Option  Agreement  relating to
          such Option;

          (ix) To amend any outstanding Stock Purchase Agreement or Stock Option
          Agreement, subject to applicable legal restrictions and, to the extent
          such amendments  adverse to the Offeree's or Optionee's  interest,  to
          the  consent  of  the  Offeree  or  Optionee  who  entered  into  such
          agreement;

          (x) To  prescribe  the  consideration  for the grant of each Option or
          other right under the Plan and to determine  the  sufficiency  of such
          consideration; and

          (xi) To take any other actions  deemed  necessary or advisable for the
          administration of the Plan.

     All decisions,  interpretations and other actions of the Committee shall be
final and binding on all Offerees, all Optionees, and all persons deriving their
rights from an Offeree or Optionee.  No member of the Committee  shall be liable
for any action that he or she has taken or has failed to take in good faith with
respect to the Plan, any Option, or any right to acquire Shares under the Plan.

SECTION 3. ADMINISTRATION.

     (a) Committee Membership.  The Plan shall be administered by the Committee.
The  "Committee"  shall  mean the full  Board of  Directors  and/or a  committee
designated by the Board of Directors, which is authorized to administer the Plan
under this Section. The Committee's  membership shall enable the Plan to qualify
under Rule 16b-3 with regard to the grant of Shares and  Options  under the Plan
to persons who are  subject to Section 16 of the  Exchange  Act.  Subject to the
requirements of applicable  law, the Committee may designate  persons other than
members of the  Committee to carry out its  responsibilities  and may  prescribe
such  conditions  and  limitations as it may deem  appropriate,  except that the
Committee  may not  delegate  its  authority  with regard to the  selection  for
participation  of or the granting of Shares or Options under the Plan to persons
subject to Section 16 of the Exchange Act.

                                      -3-
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     (b) Committee Procedures.  The Committee shall designate one of its members
as  chairman.  The  Committee  may hold  meetings at such times and places as it
shall  determine.  The acts of a majority of the  Committee  members  present at
meetings at which a quorum exists,  or acts reduced to or approved in writing by
all Committee members, shall be valid acts of the Committee.

     (c) Committee Responsibilities.  Subject to the provisions of the Plan, the
Committee  shall  have  full  authority  and  discretion  to take the  following
actions:

          (i) To interpret the Plan and to apply its provisions;

          (ii) To adopt,  amend or rescind rules,  procedures and forms relating
          to the Plan;

          (iii) To  authorize  any person to execute,  on behalf of the Company,
          any instrument required to carry out the purposes of the Plan;

          (iv) To  determine  when  Shares are to be awarded or offered for sale
          and when Options are to be granted under the Plan;

          (v) To select the Offerees and Optionees;

          (vi) To  determine  the number of Shares to be offered to each Offeree
          or to be made subject to each Option;

          (vii) To prescribe  the terms and  conditions of each award or sale of
          Shares,  including  (without  limitation) the Purchase  Price,  and to
          specify the  provisions of the Stock  Purchase  Agreement  relating to
          such award or sale;

          (viii) To prescribe the terms and conditions of each Option, including
          (without  limitation) the Exercise  Price,  to determine  whether such
          Option is to be classified as an ISO or as a Nonstatutory  Option, and
          to specify the  provisions of the Stock Option  Agreement  relating to
          such Option;

          (ix) To amend any outstanding Stock Purchase Agreement or Stock Option
          Agreement, subject to applicable legal restrictions and, to the extent
          such amendments  adverse to the Offeree's or Optionee's  interest,  to
          the  consent  of  the  Offeree  or  Optionee  who  entered  into  such
          agreement;

          (x) To  prescribe  the  consideration  for the grant of each Option or
          other right under the Plan and to determine  the  sufficiency  of such
          consideration; and

          (xi) To take any other actions  deemed  necessary or advisable for the
          administration of the Plan.

     All decisions,  interpretations and other actions of the Committee shall be
final and binding on all Offerees, all Optionees, and all persons deriving their
rights from an Offeree or Optionee.  No member of the Committee  shall be liable
for any action that he or she has taken or has failed to take in good faith with
respect to the Plan, any Option, or any right to acquire Shares under the Plan.

                                      -4-
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SECTION 4. ELIGIBILITY.

     (a)  General  Rules.  Only  Employees   (including,   without   limitation,
independent  contractors who are not members of the Board of Directors) shall be
eligible for designation as Optionees or Offerees by the Committee. In addition,
only Employees who are common-law employees of the Company or a Subsidiary shall
be eligible for the grant of ISOs.  Employees  who are Outside  Directors  shall
only  be  eligible  for the  grant  of the  Nonstatutory  Options  described  in
Subsection (b) below.

     (b) Outside  Directors.  Any other provision of the Plan notwith- standing,
the  participation  of  Outside  Directors  in the Plan  shall be subject to the
following restrictions:

          (i)  Outside   Directors  shall  receive  no  grants  other  than  the
          Nonstatutory Options described in this Subsection (b).

          (ii) All  Nonstatutory  Options  granted to an Outside  Director under
          this Subsection (b) shall also become exercisable in full in the event
          of the  termination  of such  Outside  Director's  service  because of
          death,  Total and Permanent  Disability or voluntary  retirement at or
          after age 65.

          (iii) The Exercise Price under all Nonstatutory  Options granted to an
          Outside  Director  under  this  Subsection  (b)  shall be equal to 100
          percent  of the Fair  Market  Value  of a Share on the date of  grant,
          payable in one of the forms  described in Subsection  (a), (b), (c) or
          (d) of Section 8.

          (iv)  Nonstatutory  Options granted to an Outside  Director under this
          Subsection  (b)  shall  terminate  on the  earliest  of (A)  the  10th
          anniversary of the date of grant,  (B) the date three months after the
          termination  of such Outside  Director's  service for any reason other
          than  death or Total and  Perm-  anent  Disability  or (C) the date 12
          months  after the termi-  nation of such  Outside  Director's  service
          because of death or Total and Permanent Disability.

     The  Committee  may provide that the  Nonstatutory  Options that  otherwise
would be granted to an Outside  Director under this Subsection (b) shall instead
be granted to an affiliate of such Outside  Director.  Such affiliate shall then
be deemed to be an Outside Director for purposes of the Plan,  provided that the
service-related   vesting  and   termination   provisions   pertaining   to  the
Nonstatutory  Options shall be applied with regard to the service of the Outside
Director.

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SECTION 5. STOCK SUBJECT TO PLAN.

     (a) Basic Limitation. Shares offered under the Plan shall be authorized but
unissued Shares or treasury Shares.  The aggregate number of Shares which may be
issued  under the Plan (upon  exercise  of  Options  or other  rights to acquire
Shares)  shall  not  exceed  15% of Shares  oustanding,  subject  to  adjustment
pursuant  to  Section 9. The  number of Shares  which are  subject to Options or
other rights  outstanding at any time under the Plan shall not exceed the number
of Shares which then remain  available for issuance under the Plan. The Company,
during  the term of the Plan,  shall at all  times  reserve  and keep  available
sufficient Shares to satisfy the requirements of the Plan.

     (b) Additional  Shares.  In the event that any outstanding  Option or other
right for any reason expires or is canceled or otherwise terminated,  the Shares
allocable to the  unexercised  portion of such Option or other right shall again
be available for the purposes of the Plan. In the event that Shares issued under
the Plan are  reacquired by the Company  pursuant to a forfeiture  provision,  a
right of  repurchase  or a right of first  refusal,  such Shares  shall again be
available for the purposes of the Plan.

SECTION 6. TERMS AND CONDITIONS OF AWARDS OR SALES.

     (a) Stock Purchase  Agreement.  Each award or sale of Shares under the Plan
(other than upon exercise of an Option)  shall be evidenced by a Stock  Purchase
Agreement  between  the  Offeree  and the  Company.  Such award or sale shall be
subject to all applicable terms and conditions of the Plan and may be subject to
any other  terms and  conditions  which are not  inconsistent  with the Plan and
which  the  Committee  deems  appropriate  for  inclusion  in a  Stock  Purchase
Agreement.  The provisions of the various Stock Purchase Agreements entered into
under the Plan need not be identical.

     (b)  Duration  of Offers and  Nontransferability  of  Rights.  Any right to
acquire Shares under the Plan (other than an Option) shall automatically  expire
if not exercised by the Offeree within 30 days after the grant of such right was
communicated  to  the  Offeree  by  the  Committee.  Such  right  shall  not  be
transferable and shall be exercisable only by the Offeree to whom such right was
granted.

     (c) Purchase  Price.  The Purchase  Price of Shares to be offered under the
Plan shall not be less than 85 percent of the Fair Market  Value of such Shares.
Subject to the preceding sentence, the Purchase Price shall be determined by the
Committee at its sole discretion.  The Purchase Price shall be payable in a form
described in Section 8.

     (d)  Withholding  Taxes.  As a condition  to the award,  sale or vesting of
Shares,  the Offeree shall make such  arrangements  as the Committee may require
for the  satisfaction of any federal,  state,  local or foreign  withholding tax
obligations that arise in connection with such Shares.  The Committee may permit
the Offeree to satisfy all or part of his or her tax obligations related to such
Shares by having the  Company  withhold a portion of any Shares  that  otherwise
would be issued to him or her or by surrendering any Shares that previously were
acquired by him or her. The Shares  withheld or  surrendered  shall be valued at
their Fair Market  Value on the date when taxes  otherwise  would be withheld in
cash. The payment of taxes by assigning  Shares to the Company,  if permitted by
the  Committee,  shall be  subject to such  restrictions  as the  Committee  may
impose,  including  any  restrictions  required by rules of the  Securities  and
Exchange Commission.

     (e)  Restrictions  on Transfer of Shares.  Any Shares awarded or sold under
the Plan shall be  subject  to such  special  forfeiture  conditions,  rights of
repurchase,  rights of first  refusal  and other  transfer  restrictions  as the
Committee may determine.  Such restrictions shall be set forth in the applicable
Stock Purchase Agreement and shall apply in addition to any general restrictions
that may apply to all holders of Shares.

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SECTION 7. TERMS AND CONDITIONS OF OPTIONS.

     (a) Stock Option Agreement. Each grant of an Option under the Plan shall be
evidenced by a Stock Option Agreement between the Optionee and the Company. Such
Option shall be subject to all  applicable  terms and conditions of the Plan and
may be subject to any other terms and conditions which are not inconsistent with
the Plan and which the  Committee  deems  appropriate  for  inclusion in a Stock
Option Agreement.  The provisions of the various Stock Option Agreements entered
into under the Plan need not be identical.

     (b) Number of Shares.  Each Stock Option Agreement shall specify the number
of Shares that are subject to the Option and shall provide for the adjustment of
such number in accordance  with Section 9. Options  granted to any Optionee in a
single calendar year shall in no event cover more than 15,000 Shares, subject to
adjustment in accordance  with Section 9. The Stock Option  Agreement shall also
specify whether the Option is an ISO or a Nonstatutory Option.

     (c) Exercise Price.  Each Stock Option Agreement shall specify the Exercise
Price.  The  Exercise  Price of an ISO shall not be less than 100 percent of the
Fair Market Value of a Share on the date of grant,  except as otherwise provided
in Section 4(c). The Exercise  Price of a Nonstatutory  Option shall not be less
than 85  percent  of the Fair  Market  Value  of a Share  on the date of  grant.
Subject to the  preceding  two  sentences,  the Exercise  Price under any Option
shall be determined by the Committee at its sole discretion.  The Exercise Price
shall be payable in a form described in Section 8.

     (d)  Withholding  Taxes.  As a condition to the exercise of an Option,  the
Optionee  shall make such  arrangements  as the  Committee  may  require for the
satisfaction of any federal, state, local or foreign withholding tax obligations
that arise in connection  with such exercise.  The Optionee shall also make such
arrangements  as the Committee may require for the  satisfaction of any federal,
state, local or foreign withholding tax obligations that may arise in connection
with the disposition of Shares  acquired by exercising an Option.  The Committee
may permit the  Optionee  to satisfy  all or part of his or her tax  obligations
related  to the Option by having  the  Company  withhold a portion of any Shares
that otherwise would be issued to him or her or by surrendering  any Shares that
previously  were  acquired by him or her.  Such Shares  shall be valued at their
Fair Market  Value on the date when taxes  otherwise  would be withheld in cash.
The payment of taxes by  assigning  Shares to the  Company,  if permitted by the
Committee,  shall be subject to such  restrictions  as the Committee may impose,
including  any  restrictions  required by rules of the  Securities  and Exchange
Commission.

                                      -7-

<PAGE>

     (e)  Exercisability and Term. Each Stock Option Agreement shall specify the
date when all or any  installment  of the Option is to become  exercisable.  The
vesting  of any  Option  shall  be  determined  by  the  Committee  at its  sole
discretion. A Stock Option Agreement may provide for accelerated  exercisability
in the  event  of the  Optionee's  death,  Total  and  Permanent  Disability  or
retirement or other events.  The Stock Option  Agreement  shall also specify the
term of the  Option.  The term shall not exceed 10 years from the date of grant,
except as otherwise provided in Section 4(c). Subject to the preceding sentence,
the  Committee  at its sole  discretion  shall  determine  when an  Option is to
expire.

     (f)  Nontransferability.  During an Optionee's  lifetime,  such  Optionee's
Option(s) shall be exercisable only by him or her and shall not be transferable,
unless  permitted by the Stock Option  Agreement.  In the event of an Optionee's
death, such Optionee's  Option(s) shall not be transferable  other than by will,
by a  beneficiary  designation  executed by the  Optionee  and  delivered to the
Company, or by the laws of descent and distribution.

     (g)  Termination  of Service  (Except by Death).  If an Optionee's  Service
terminates for any reason other than the Optionee's  death, then such Optionee's
Option(s) shall expire on the earliest of the following occasions:

          (i) The expiration date determined pursuant to Subsection (e) above;

          (ii) The date 90 days after the termination of the Optionee's  Service
          for any reason other than Total and Permanent Disability; or

          (iii) The date six  months  after the  termination  of the  Optionee's
          Service by reason of Total and Permanent Disability.

     The Optionee  may exercise all or part of his or her  Option(s) at any time
before the expiration of such Option(s) under the preceding  sentence,  but only
to the extent that such Option(s) had become  exercisable  before the Optionee's
Service  terminated or became  exercisable as a result of the  termination.  The
balance of such Option(s) shall lapse when the Optionee's Service terminates. In
the event that the Optionee dies after the termination of the Optionee's Service
but before  the  expiration  of the  Optionee's  Option(s),  all or part of such
Option(s)  may be  exercised  (prior  to  expiration)  by his or her  designated
beneficiary  (if  applicable),   by  the  executors  or  administrators  of  the
Optionee's estate or by any person who has acquired such Option(s) directly from
the  Optionee  by  bequest  or  inheritance,  but only to the  extent  that such
Option(s) had become  exercisable  before the Optionee's  Service  terminated or
became exercisable as a result of the termination.

     (h) Leaves of Absence.  For purposes of Subsection (g) above, Service shall
be deemed to continue  while the  Optionee is on military  leave,  sick leave or
other bona fide leave of absence (as determined by the Committee). The foregoing
notwithstanding, in the case of an ISO granted under the Plan, Service shall not
be  deemed  to  continue  beyond  the first 90 days of such  leave,  unless  the
Optionee's reemployment rights are guaranteed by statute or by contract.

                                      -8-
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     (i) Death of Optionee.  If an Optionee  dies while he or she is in Service,
then such  Optionee's  Option(s)  shall  expire on the earlier of the  following
dates:

          (i) The expiration date  determined  pursuant to Subsection (e) above;
          or

          (ii) The date six months after the Optionee's death.

         All or part of the Optionee's Option(s) may be exercised at any time
before the expiration of such Option(s) under the preceding sentence by his or
her designated beneficiary (if applicable), by the executors or administrators
of the Optionee's estate or by any person who has acquired such Option(s)
directly from the Optionee by bequest or inheritance, but only to the extent
that such Option(s) had become exercisable before the Optionee's death or became
exercisable as a result of the Optionee's death. The balance of such Option(s)
shall lapse when the Optionee dies.

     (j)  No  Rights  as a  Stockholder.  An  Optionee,  or a  transferee  of an
Optionee,  shall  have no rights as a  stockholder  with  respect  to any Shares
covered  by his or her  Option  until  the  date  of  the  issuance  of a  stock
certificate for such Shares. No adjustments shall be made, except as provided in
Section 9.

     (k) Modification,  Extension and Renewal of Options. Within the limitations
of the Plan, the Committee may modify,  extend or renew  outstanding  Options or
may accept the cancellation of outstanding Options (to the extent not previously
exercised)  in return for the grant of new  Options  at the same or a  different
price.  The  foregoing  notwithstanding,  no  modification  of an Option  shall,
without the consent of the Optionee,  impair such Optionee's  rights or increase
his or her obligations under such Option.

     (l) Restrictions on Transfer of Shares.  Any Shares issued upon exercise of
an Option  shall be subject to such  special  forfeiture  conditions,  rights of
repurchase,  rights of first  refusal  and other  transfer  restrictions  as the
Committee may determine.  Such restrictions shall be set forth in the applicable
Stock Option  Agreement and shall apply in addition to any general  restrictions
that may apply to all holders of Shares.

SECTION 8. PAYMENT FOR SHARES.

     (a) General Rule.  The entire  Purchase  Price or Exercise  Price of Shares
issued under the Plan shall be payable in lawful  money of the United  States of
America at the time when such Shares are purchased, except as follows:

          (i) In the case of Shares  sold  under  the terms of a Stock  Purchase
          Agreement subject to the Plan,  payment shall be made only pursuant to
          the express provisions of such Stock Purchase Agreement.  However, the
          Committee (at its sole  discretion)  may specify in the Stock Purchase
          Agreement  that  payment  may be  made  in  one  or  all of the  forms
          described in Subsections (e), (f) and (g) below.

                                      -9-
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          (ii) In the case of an ISO granted  under the Plan,  payment  shall be
          made only pursuant to the express  provisions of the applicable  Stock
          Option Agreement.  However, the Committee (at its sole discretion) may
          specify  in the  Stock  Option  Agreement  that  payment  may be  made
          pursuant to Subsections (b), (c), (d), (f) or (g) below.

          (iii) In the case of a Nonstatutory Option granted under the Plan, the
          Committee  (at its sole  discretion)  may accept  payment  pursuant to
          Subsections (b), (c), (d), (f) or (g) below.

     (b)  Surrender  of  Stock.  To  the  extent  that  this  Subsection  (b) is
applicable,  payment may be made all or in part with Shares  which have  already
been owned by the Optionee or his or her  representative for more than 12 months
and which are surrendered to the Company in good form for transfer.  Such Shares
shall be valued at their Fair  Market  Value on the date when the new Shares are
purchased under the Plan.

     (c)  Exercise/Sale.  To the extent that this  Subsection (c) is applicable,
payment may be made by the delivery (on a form  prescribed by the Company) of an
irrevocable  direction  to a securities  broker  approved by the Company to sell
Shares  and to  deliver  all or part of the sales  proceeds  to the  Company  in
payment of all or part of the Exercise Price and any withholding taxes.

     (d) Exercise/Pledge.  To the extent that this Subsection (d) is applicable,
payment may be made by the delivery (on a form  prescribed by the Company) of an
irrevocable direction to pledge Shares to a securities broker or lender approved
by the Company,  as security for a loan,  and to deliver all or part of the loan
proceeds to the Company in payment of all or part of the Exercise  Price and any
withholding taxes.

     (e)  Services  Rendered.   To  the  extent  that  this  Subsection  (e)  is
applicable,  Shares may be awarded under the Plan in  consideration  of services
rendered  to the  Company  or a  Subsidiary  prior to the  award.  If Shares are
awarded  without the payment of a Purchase  Price in cash,  the Committee  shall
make a  determination  (at the time of the  award) of the value of the  services
rendered by the Offeree and the  sufficiency  of the  consideration  to meet the
requirements of Section 6(c).

     (f) Promissory  Note. To the extent that this Subsection (f) is applicable,
a portion of the Purchase Price or Exercise Price, as the case may be, of Shares
issued  under  the Plan  may be  payable  by a  full-recourse  promissory  note,
provided  that (i) the par value of such Shares must be paid in lawful  money of
the United  States of America at the time when such Shares are  purchased,  (ii)
the Shares are security for payment of the  principal  amount of the  promissory
note and interest thereon and (iii) the interest rate payable under the terms of
the promissory  note shall be no less than the minimum rate (if any) required to
avoid the  imputation  of  additional  interest  under the Code.  Subject to the
foregoing,  the  Committee  (at its sole  discretion)  shall  specify  the term,
interest rate,  amortization  requirements (if any) and other provisions of such
note.

                                      -10-
<PAGE>

     (g) Other  Forms of  Payment.  To the extent  that this  Subsection  (g) is
applicable,  payment may be made in any other form  approved  by the  Committee,
consistent with applicable laws, regulations and rules.

SECTION 9. ADJUSTMENT OF SHARES.

     (a) General.  In the event of a subdivision  of the  outstanding  Stock,  a
declaration of a dividend payable in Shares, a declaration of a dividend payable
in a form other than Shares in an amount that has a material effect on the value
of  Shares,  a  combination  or  consolidation  of  the  outstanding  Stock  (by
reclassification   or   otherwise)   into  a  lesser   number   of   Shares,   a
recapitalization,  a spinoff or a similar  occurrence,  the Committee shall make
appropriate adjustments in one or more of (i) the number of Shares available for
future  grants under  Section 5, (ii) the number of  Nonstatutory  Options to be
granted to Outside  Directors  under  Section  4(b),  (iii) the number of Shares
covered  by each  outstanding  Option  or (iv) the  Exercise  Price  under  each
outstanding Option.

     (b)  Reorganizations.  In the event that the Company is a party to a merger
or other  reorganization,  outstanding Options shall be subject to the agreement
of merger or reorganization. Such agreement may provide, without limitation, for
the  assumption  of  outstanding  Options by the  surviving  corporation  or its
parent,  for their  continuation  by the  Company (if the Company is a surviving
corporation),  for payment of a cash settlement equal to the difference  between
the amount to be paid for one Share under such agreement and the Exercise Price,
or for the acceleration of their exercisability  followed by the cancellation of
Options  not  exercised,  in all  cases  without  the  Optionees'  consent.  Any
cancellation  shall not occur until after such  acceleration  is  effective  and
Optionees have been notified of such  acceleration.  In the case of Options that
have  been  outstanding  for less than 12  months,  a  cancellation  need not be
preceded by an acceleration.

     (c)  Reservation  of  Rights.  Except as  provided  in this  Section  9, an
Optionee  or  Offeree  shall  have no rights by  reason  of any  subdivision  or
consolidation  of shares of stock of any class,  the payment of any  dividend or
any other  increase  or  decrease in the number of shares of stock of any class.
Any  issue  by the  Company  of  shares  of stock of any  class,  or  securities
convertible  into  shares  of stock  of any  class,  shall  not  affect,  and no
adjustment  by reason  thereof  shall be made with  respect  to,  the  number or
Exercise Price of Shares subject to an Option.  The grant of an Option  pursuant
to the Plan  shall not  affect in any way the right or power of the  Company  to
make adjustments,  reclassifications,  reorganizations or changes of its capital
or business structure, to merge or consolidate or to dissolve,  liquidate,  sell
or transfer all or any part of its business or assets.

                                      -11-
<PAGE>

SECTION 10. SECURITIES LAWS.

     Shares  shall not be issued under the Plan unless the issuance and delivery
of such Shares complies with (or is exempt from) all applicable  requirements of
law, including (without  limitation) the Securities Act of 1933, as amended, the
rules  and  regulations  promulgated  thereunder,   state  securities  laws  and
regulations,  and the  regulations  of any stock exchange on which the Company's
securities may then be listed.

SECTION 11. NO RETENTION RIGHTS.

     Neither the Plan nor any Option  shall be deemed to give any  individual  a
right to  remain  an  employee,  consultant  or  director  of the  Company  or a
Subsidiary.  The Company and its Subsidiaries reserve the right to terminate the
service of any  employee,  consultant  or director at any time,  with or without
cause,  subject to applicable  laws, the Company's  certificate of incorporation
and by-laws and a written employment agreement (if any).

SECTION 12. DURATION AND AMENDMENTS.

     (a) Term of the Plan. The Plan, as set forth herein, shall become effective
upon approval by shareholders.  The Plan shall terminate  automatically 15 years
after its initial adoption by the Board of Directors on June 1, 2019, and may be
terminated on any earlier date pursuant to Subsection (b) below.

     (b) Right to Amend or  Terminate  the Plan.  The  Board of  Directors  may,
subject to applicable law, amend,  suspend or terminate the Plan at any time and
for any reason. An amendment to the Plan shall require stockholder approval only
to the extent required by applicable law.

     (c) Effect of Amendment or  Termination.  No Shares shall be issued or sold
under the Plan after the termination thereof,  except upon exercise of an Option
granted prior to such termination. The termination of the Plan, or any amendment
thereof,  shall not affect any Share previously  issued or any Option previously
granted under the Plan.

SECTION 13. EXECUTION.

     To record the  adoption  of the Plan by the Board of  Directors  on June 1,
2004,  subject to approval and by the Company's  stockholders  at a duly noticed
shareholders'  meeting, the Company has caused its authorized officer to execute
the same.

eTotalSource, Inc.

By /s/Terry Eilers
   -----------------------
Terry Eilers
Its President

                                      -12-Exhibit 10.1

                            CONSULTING AGREEMENT WITH
                               MICHAEL A. LITTMAN
<PAGE>

                              CONSULTING AGREEMENT

     This Consulting  Agreement (the  "Agreement") is entered into this 15th day
of June,  2004 and is by and amongst  eTotalSource,  Inc.  (the  "Company")  and
Michael A. Littman (The "Consultant").

     WHEREAS,  Consultant  is  skilled  in  providing  legal  services,  and has
provided  legal  services to Company in the past in 2003 and 2004 for Securities
and Exchange Commission reporting matters;

         WHEREAS,  the Consultant  has provided  approximately  $63,000 in legal
services to the Company;

         NOW  THEREFORE,  in  consideration  of the mutual  covenants  contained
herein  and other  good and  valuable  consideration  receipt  whereof is hereby
acknowledged it is agreed.

     1. The Company  hereby has engaged the  Consultant  for legal  services and
wishes to pay  Consultant  and has agreed to  payment  of fees due for  services
already rendered through issuance of stock.

     2. In  consideration  of the services  already  provided,  Consultant shall
receive  550,000 shares of the Company's  common stock which shall be issued for
the accrual due and owing as a result of prior services  rendered to the Company
by the  Consultants.  None  of  the  services  being  compensated  for  involved
merger/acquisition services, or capital raising transactions.

     3. The Company will  register  all the  compensation  shares  pursuant to a
registration statement on Form S-8.

     4. Except as otherwise provided herein,  any notice or other  communication
to any party  pursuant  to or relating to this  Agreement  and the  transactions
provided  for  herein  shall be  deemed  to have been  given or  delivered  when
deposited in the United States Mail,  registered  or certified,  and with proper
postage and  registration  or  certification  fees  prepaid,  addressed at their
principal  place of business or to such other  address as may be  designated  by
either party in writing.

                                       1

<PAGE>

     5. This Agreement shall be governed by and interpreted pursuant to the laws
of the state of Colorado. By entering into this Agreement,  the parties agree to
the  jurisdiction  of the  Colorado  courts  with  venue  in  Jefferson  County,
Colorado.  In the event of any breach of this  Agreement,  the prevailing  party
shall be entitled to recover all costs including reasonable attorney's fees.

     6. This  Agreement may be executed in any number of  counterparts,  each of
which when so executed and delivered  shall be deemed an original,  and it shall
not be  necessary  in making  proof of this  Agreement to produce or account for
more than one counterpart.

     IN WITNESS  WHEREOF,  the parties  hereto have  subscribed  their hands and
seals the day and year first above written.

CONSULTANT:                               COMPANY:
Michael A. Littman                        eTotalSource, Inc.

/s/Michael A. Littman                     /s/Terry Eilers
------------------                        --------------------
Michael A. Littman                        By: Terry Eilers, President

                                       2

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