Document:

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                                                                  Exhibit 10.13

                             MEMORANDUM OF AGREEMENT

                                     BETWEEN

                              TEXAS A&M UNIVERSITY

                    THE TEXAS AGRICULTURAL EXPERIMENT STATION

                                       AND

                              SUREBEAM CORPORATION

/s/ Edward A. Hiler                             /s/ Ray M. Bowen
--------------------------------------          --------------------------------
Edward A. Hiler, Director                       Ray M. Bowen, President
Texas Agricultural Experiment Station           Texas A&M University

/s/ Larry A. Oberkfell
--------------------------------------
President
Surebeam Corporation

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<TABLE>
<S>                                                                       <C>
1    DEFINITIONS ........................................................  3
       1.1  Agreement ...................................................  3
       1.2  CONFIDENTIAL INFORMATION ....................................  3
       1.3  Facilities ..................................................  4
       1.4  Intellectual property rights ................................  4
       1.5  Person ......................................................  4
       1.6  SUREBEAM SYSTEM .............................................  4

2    CONSTRUCTION OF BUILDING ...........................................  4
       2.1  Construction ................................................  4
       2.2  A&M Standards ...............................................  4
       2.3  Prior Approval ..............................................  4
       2.4  Conveyance of Title .........................................  5
       2.5  Modifications and Costs .....................................  5
       2.6  Benefit to SUREBEAM .........................................  5

3    UTILIZATION AND OWNERSHIP OF THE SUREBEAM SYSTEM ...................  5
       3.1  Access to SUREBEAM SYSTEM ...................................  5
               3.1.1 By A&M .............................................  5
               3.1.2 By SUREBEAM ........................................  5
               3.1.3 Prime Hours ........................................  5
       3.2  Economic Benefits ...........................................  5
       3.3  Maintenance and Utilities ...................................  6
       3.4  Management team .............................................  6
       3.5  Research and Development Programs ...........................  6
               3.5.1 Services of Other A&M Employees ....................  6
               3.5.2 Cost ...............................................  7
       3.6  Research Data and Information ...............................  7
               3.6.1 Access to A&M Information ..........................  7
               3.6.2 Ownership of Intellectual Property .................  7
               3.6.3 Newly Created or Discovered Intellectual Property ..  7
               3.6.4 Control and Publication ............................  7
               3.6.5 Research Sponsorship ...............................  8
               3.6.6 Consortia and Groups ...............................  8
               3.6.7 Identification .....................................  8

4.   ADDITIONAL EMPLOYEES ...............................................  8
       4.1  Positions to be created .....................................  8
       4.2  Alternative funding sources .................................  8

5    CONFIDENTIALITY OF INFORMATION .....................................  9
       5.1  Duty of Recipient ...........................................  9
       5.2  Disclosure for Compliance ...................................  9

6    TERM AND TERMINATION ...............................................  9

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       6.1  Term ........................................................  9
       6.2  Termination for Breach or Non-Performance ...................  9
       6.3  Mutual consent ..............................................  9
       6.4  Schedule for removal of SUREBEAM SYSTEM ..................... 10

7    WARRANTIES AND LIABILITIES ......................................... 10
       7.1  Limited warranty of SUREBEAM ................................ 10
       7.2  Insurance ................................................... 10
       7.3  No waiver of immunity ....................................... 10
       7.4  Surviving provisions ........................................ 10

8    GENERAL PROVISIONS ................................................. 10
       8.1  Records ..................................................... 10
       8.2  Assignment .................................................. 11
       8.3  Research funded by SUREBEAM ................................. 11
       8.4  Entirety and Amendments ..................................... 11
       8.5  Severability ................................................ 11
       8.6  Force majeure ............................................... 11
       8.7  Notices ..................................................... 11
               8.7.1 For A&M ............................................ 11
               8.7.2 For SUREBEAM ....................................... 11
       8.8  Schedules ................................................... 11
       8.9  Governing law ............................................... 12
       8.10 Press Releases .............................................. 12

9    DISPUTE RESOLUTION PROCESS.......................................... 12

</TABLE>

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                             MEMORANDUM OF AGREEMENT

         This Agreement is made and entered into between TEXAS A&M UNIVERSITY
and the TEXAS AGRICULTURAL EXPERIMENT STATION (collectively referred to as 'A&M'
in this Agreement) each of which is a component of The Texas A&M University
System; and SUREBEAM CORPORATION, (referred to herein as "SUREBEAM"), a
corporation organized under the laws of the state of Delaware and having a
principal place of business at 3033 Science Park Road, San Diego, California.

RECITALS

WHEREAS, SUREBEAM is engaged in the business of designing, manufacturing,
selling, installing, operating, and servicing product disinfestation,
pasteurization and sterilization equipment and systems, including electron beam
and x-ray equipment and systems; and,

WHEREAS, A&M and SUREBEAM desire to pursue an arrangement whereby the parties
will jointly operate and share access to certain of SUREBEAM's equipment which
will be placed at A&M's facilities in order to realize a broad spectrum of
benefits including research, development, educational, economic and other
benefit; and

WHEREAS, it is the intent of the parties that title to the equipment pass to A&M
at the end of the term of this Agreement;

NOW, THEREFORE, in consideration of the mutual covenants and Agreements
contained herein, and the benefits to be derived by both parties, A&M and
SUREBEAM agree as follows:

1.       DEFINITIONS. As used herein, these terms shall have the following
         meanings unless the context clearly requires a different construction:

         1.1      "AGREEMENT" shall mean this Memorandum of Agreement, including
                  any and all written attachments, exhibits, and amendments
                  thereto.

         1.2      CONFIDENTIAL INFORMATION" Information which any party to this
                  Agreement discloses to any other party, provided that the
                  information concerns or arises out of this Agreement and is
                  made in a written document marked "Confidential." The
                  following classes of information are specifically excluded
                  from this definition of "CONFIDENTIAL INFORMATION".

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                  1.2.1    Information which is available to the public at the
                           time it is disclosed,

                  1.2.2    Information which becomes available to the public
                           without a breach of this Agreement,

                  1.2.3    Information which the recipient already possesses at
                           the time it is disclosed,

                  1.2.4    Information which is internally developed by the
                           recipient independently of and wholly without
                           knowledge of the CONFIDENTIAL INFORMATION, and,

                  1.2.5    Information which is lawfully disclosed to the
                           recipient by a third party which makes such
                           disclosure without a breach of any secrecy Agreement.

         1.3      "FACILITIES" shall mean the University's facilities located at
                  400 Discovery Drive, College Station, Texas.

         1.4      "INTELLECTUAL PROPERTY RIGHTS" shall mean any and all
                  intellectual property rights relating to the SUREBEAM SYSTEM
                  including, without limitation, any patents, patent
                  applications, copyrights, trademarks, service marks, trade
                  secrets, and know-how.

         1.5      "PERSON" shall mean any individual, entity, or governmental
                  entity.

         1.6      "SUREBEAM SYSTEM" shall mean, collectively, two (2) of
                  SUREBEAM's patented electron beam systems, and one (1) X-ray
                  system.

2.       CONSTRUCTION OF SYSTEM SHIELD/FACILITIES LEASE

         2.1      Facilities Lease. Shortly after execution by both parties of
                  this Agreement, and in consideration for a total one-time fee
                  of $1.00, the parties will enter into a Facilities lease (the
                  "Lease"). Under the terms of the Lease, A&M will provide
                  SUREBEAM with sufficient space at the Facilities to
                  accommodate the placement and operation of a System for a
                  period of ten (10) years.

         2.2      Construction. SUREBEAM agrees to construct a system shield and
                  any necessary connecting structures for the purpose of housing
                  the SUREBEAM SYSTEM, to be located adjacent to A&M's
                  Facilities. A general description of the system shield and
                  appurtenances is attached hereto as Exhibit

         2.3      A&M Standards. SUREBEAM agrees that the construction operation
                  and all activities of its contractor(s) and subcontractor(s)
                  will be strictly in accordance with A&M policies, rules, and
                  regulations concerning construction in the Research Park
                  and/or on its property in general.

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         2.4      Prior Approval. A&M will review and approve in advance the
                  plans for the system shield, and will not unreasonably
                  withhold such approval. A&M will provide assistance as needed
                  to allow SUREBEAM to successfully complete construction of the
                  system shield.

         2.5      Conveyance of Title. Upon completion of the system shield,
                  SUREBEAM will convey full and unconditional title to the
                  system shield and any connecting structures to A&M. This
                  conveyance will not convey title to the SUREBEAM SYSTEM.
                  Transfer of ownership of the SUREBEAM SYSTEM shall be governed
                  by other provisions of this Agreement.

         2.6      Modifications and Costs. Any modifications to the system
                  shield made after conveyance of title to the system shield
                  will be at SUREBEAM's expense unless the parties agree
                  otherwise in writing.

         2.7      Benefit to SUREBEAM. SUREBEAM acknowledges and agrees that the
                  commitment by A&M to permit construction of the system shield
                  and use of its other facilities represent a significant
                  economic benefit to SUREBEAM.

3.       UTILIZATION AND OWNERSHIP OF THE SUREBEAM SYSTEM

         3.1      Access to SUREBEAM SYSTEM. During the term of this Agreement,
                  access to the SUREBEAM SYSTEM will be permitted in accordance
                  with the following:

                  3.1.1    By A&M: A&M will have exclusive access to the
                           SUREBEAM SYSTEM for up to fourteen (14) hours per
                           day, seven (7) days a week.

                  3.1.2    By SUREBEAM: SUREBEAM will have exclusive access to
                           the SUREBEAM SYSTEM for no less than ten (10)
                           per day, seven (7) days a week. Notwithstanding the
                           foregoing, the maximum amount of time SUREBEAM may
                           have exclusive access may not exceed a maximum of
                           twenty-five percent (25%) of the total
                           SUREBEAM SYSTEM capacity as determined on a calendar
                           week  basis. Total SUREBEAM SYSTEM capacity will be
                           determined based upon a mutually agreed upon
                           calculation taking into account typical product,
                           system design, system down time and operating history
                           of other SUREBEAM SYSTEM installations.

                  3.1.3    Prime Hours. Access by either party during the
                           "prime" hours of 8:00 a.m. through 5:00 p.m., local
                           time, will be allocated equally

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                           between the parties based upon their respective
                           organizational schedules.

         3.2      Economic Benefits. Use of the SUREBEAM SYSTEM by either party
                  will include but not be limited to research, development and
                  test-market related processes. SUREBEAM will be entitled to
                  receive any and all economic benefits resulting from its usage
                  of the SUREBEAM SYSTEM during the term of this Agreement.
                  SUREBEAM will be allowed to brings its customers and potential
                  customers to the Facilities. SUREBEAM will, after recouping
                  its expenses directly attributable to installation and
                  operation of the SUREBEAM SYSTEM, an annual unrestricted gift
                  to the Institute of Food Science and Engineering of
                  ten percent (10%) of the net income realized by SUREBEAM's use
                  of the SUREBEAM SYSTEM at the Facility during its exclusive
                  operating time, as described herein.

         3.3      Maintenance and Utilities. During the term of this Agreement,
                  SUREBEAM will, at its own expense, maintain and upgrade the
                  SUREBEAM SYSTEM for usage by both SUREBEAM and A&M. In
                  addition, SUREBEAM will pay utility costs incurred during its
                  exclusive use of the SUREBEAM SYSTEM. A&M will maintain the
                  Facilities at no cost to SUREBEAM, and shall pay for utility
                  costs incurred during its use of the SUREBEAM SYSTEM. Utility
                  costs incurred during joint use of the SUREBEAM SYSTEM by both
                  A&M and SUREBEAM will be borne one-half by each party.

         3.4      Management team. A&M and SUREBEAM will establish a management
                  team of no less than five (5) persons to assist in the
                  administration of this Agreement and related activities. The
                  Director of Food Science & Engineering shall be a member of
                  the management team. A&M and SUREBEAM will each select at
                  least two individuals to serve on the team. Any change in
                  membership will be communicated to the other party in writing.
                  At least one team member from each party will be designated as
                  the point of contact for matters related to this Agreement.

         3.5      Research and Development Programs.

                  3.5.1    Services of A&M Employees. A&M will use its best
                           efforts to accommodate SUREBEAM's requests for A&M
                           employees, including faculty members, to consult or
                           provide other services to SUREBEAM during the term of
                           this Agreement. Such services shall be provided in
                           accordance with all applicable A&M policies, rules,
                           and regulations, and the employees shall remain A&M
                           employees for all purposes while performing such
                           services. A&M will provide SUREBEAM with monthly
                           invoices showing the cost of salaries, wages,
                           benefits and other expenses of employing such
                           persons,

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                           and SUREBEAM agrees that it will pay such invoices in
                           full within thirty (30) days of receipt. It is
                           understood that no A&M employee will be required to
                           perform services for SUREBEAM or any other party
                           under this Agreement, and that any A&M employee whose
                           services are requested by SUREBEAM retains the
                           ability to decline such a request without being
                           subject to any penalty or adverse action by A&M.

                  3.5.2    Cost. SUREBEAM will reimburse A&M the cost of any
                           employee's salary and benefits for hours spent
                           working on SUREBEAM's behalf. No payment shall be
                           made by SUREBEAM directly to any A&M employee without
                           prior approval of A&M in accordance with applicable
                           rules, regulations, and policies.

         3.6      Research Data and Information.

                  3.6.1    Access to A&M Information. SUREBEAM will have access
                           to research data and information produced as a result
                           of A&M's use of the SUREBEAM SYSTEM during the term
                           of this Agreement. Such access will be granted
                           consistent with the requirements of any applicable
                           Agreement between A&M and any third party. A&M
                           retains the right to enter into third party
                           Agreements which may limit or prevent SUREBEAM from
                           having access to information and data produced under
                           such Agreements.

                  3.6.2    Ownership of Intellectual Property. Any Intellectual
                           Property owned or claimed by SUREBEAM prior to the
                           effective date of this Agreement shall remain its
                           property. Nothing in this Agreement shall be
                           construed as a transfer or license of any
                           Intellectual Property rights to any entity or person.

                  3.6.3    Newly Created or Discovered Intellectual Property.
                           Subject to section 3.6.2, ownership rights to any new
                           inventions created or developed under SUREBEAM
                           sponsorship during the term of this Agreement by
                           either party shall be shared equally between A&M and
                           SUREBEAM. Upon mutual agreement to obtain patent
                           protection for any such information, the parties will
                           share equally the costs of any patent applications,
                           registration or maintenance fees, including attorneys
                           fees and costs, that may be incurred in order to
                           obtain patent protection. In the event that either
                           party shall elect in writing not to participate in
                           obtaining patent protection for such information,
                           such party will, upon request, convey, license, or
                           otherwise make available as it deems best, its
                           interest in the intellectual property to the other
                           party.

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                  3.6.4    Control and Publication. A&M shall retain ownership
                           and control over all rights in data generated during
                           its exclusive use of the SUREBEAM SYSTEM, including
                           rights of publication. Such data may include, but
                           shall not be limited to, information in the following
                           areas:

                           -        Consumer testing panels

                           -        Ion beam research

                           -        Food and medical product applications
                                    testing

                           -        Accelerator design research

                           -        Other research or activities as may be
                                    agreed by A&M and SUREBEAM.

                  3.6.5    Research Sponsorship. A&M intends to seek sponsorship
                           for research utilizing the SUREBEAM SYSTEM to be
                           funded by public and private entities. Such research
                           will include, but not be limited to, the areas of
                           food safety, packaging material interactions,
                           interactions with classes of food, additives, beam
                           delivery and dosimetry techniques, consumer research
                           and applicability to additional classes of products.
                           Prior to entering into any Agreement for funding or
                           sponsorship with any entity that is engaged in the
                           manufacture or sales of equipment or the provision of
                           services that are substantially similar to the
                           SUREBEAM SYSTEM or services, A&M will seek written
                           approval of SUREBEAM.

                  3.6.6    Consortia and Groups. A&M may also seek the formation
                           of one or more consortia of interested parties to
                           assist in obtaining funding for general research in
                           the fields listed in 3.6.3, as well other fields, and
                           may seek the formation of a national center
                           designation for a program and facility combination.
                           SUREBEAM acknowledges that such activities are
                           consistent with the intent and purposes of this
                           Agreement.

                  3.6.7    Identification. Any designation of the Facilities
                           and/or A&M as a Center, National Laboratory, or other
                           specialized name shall make no reference to SUREBEAM
                           unless the parties agree otherwise in writing.

4.       ADDITIONAL EMPLOYEES

         4.1      Positions to be created. SUREBEAM will provide to A&M annually
                  research grant funding, in an amount mutually agreed to by
                  SUREBEAM and A&M, to be used to fund salaries and benefits for
                  three (3) employment positions to be created by A&M at the
                  Institute of Food

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                  Science & Engineering. The positions shall include a facility
                  manager, maintenance technician, and a quality assurance
                  specialist. The duties of these positions shall be devoted to
                  operation and maintenance of the SUREBEAM SYSTEM and related
                  equipment and facilities. The positions shall be full-time and
                  the persons employed shall be employees of one or more
                  components of The Texas A&M University System. SUREBEAM will
                  be consulted prior to hiring any individuals for any of the
                  positions.

         4.2      Alternative funding sources. A&M remains free to use other
                  sources of funds for the purpose of paying salaries and
                  benefits for any or all of the positions described in 4.1,
                  above.

5.       CONFIDENTIALITY OF INFORMATION

         5.1      Duty of Recipient. The recipient of CONFIDENTIAL INFORMATION
                  shall hold all CONFIDENTIAL INFORMATION in confidence and
                  shall not disclose it nor permit it to be disclosed to any
                  other party without the written consent of the owner.

         5.2      Disclosure for Compliance. It is understood and agreed that
                  the recipient of any CONFIDENTIAL INFORMATION shall not be
                  precluded from disclosing such CONFIDENTIAL INFORMATION if
                  such disclosure is made in response to a valid order of a
                  court or other governmental body of the United States, the
                  State of Texas, or any political subdivision or an opinion of
                  the Attorney General of the State of Texas; provided, however,
                  that the recipient first shall have given notice to the
                  disclosing party sufficient to allow the other party to seek
                  protection from such order. Furthermore, it is understood and
                  agreed that nothing in this Agreement shall prevent either
                  party from disclosing information to the United States, the
                  State of Texas or any State or foreign government, or to any
                  agency or representative thereof, which is required to be
                  disclosed by law or regulation or to satisfy any governmental
                  regulation relating to the use of the SUREBEAM SYSTEM.

6.       TERM AND TERMINATION

         6.1      Term. This Agreement shall commence on the effective date
                  hereof, and shall continue for a period of ten (10) years
                  until terminated pursuant to this Agreement or by law. As an
                  agency of the State of Texas, A&M may not legally commit to
                  expend funds for any fiscal year beyond the current biennium
                  (September 1, 1999 through August 31, 2001.) In the event that
                  funds are not appropriated by the Legislature or other sources
                  in sufficient sums so as to allow A&M to fulfill its
                  obligations under this Agreement,

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                  this Agreement shall terminate as of August 31 of the year
                  immediately preceding such fiscal year.

         6.2      Termination for Breach or Non-Performance. In the event of a
                  material breach of this Agreement, including non-performance
                  of a duty arising hereunder, the non-breaching party shall
                  provide the other with written notice of such breach. The
                  party alleged to have breached this Agreement shall have 60
                  days from the receipt of the notice to cure the breach. If the
                  breach is not cured within that time, the non-breaching party
                  may terminate this Agreement by giving written notice of its
                  election to do so. A breach by either party of Article 5 may
                  result in immediate termination by the non-breaching party
                  upon written notice to the other.

         6.3      Mutual consent. This Agreement may be terminated at any time
                  by the mutual written consent of both parties.

         6.4      Schedule for removal of SUREBEAM SYSTEM. Upon termination of
                  this Agreement for any reason, SUREBEAM will request in
                  writing a schedule of times and dates to allow removal of the
                  SUREBEAM SYSTEM from the facilities. A&M agrees to work with
                  SUREBEAM to establish such schedule in a timely manner, and to
                  facilitate such removal as far as reasonably possible. All
                  costs associated with the removal of the SUREBEAM SYSTEM will
                  be the sole responsibility of SUREBEAM.

7.       WARRANTIES AND LIABILITIES

         7.1      Limited warranty of SUREBEAM. SUREBEAM warrants that it has
                  the right to enter into this Agreement and fully perform its
                  obligations hereunder. The parties understand and agree that
                  SUREBEAM is providing the SUREBEAM SYSTEM on an "as is" basis.
                  Except as otherwise expressly provided in this Agreement, and
                  ONLY TO THE EXTENT PERMITTED BY THE LAWS AND THE CONSTITUTION
                  OF THE STATE OF TEXAS, SUREBEAM makes no warranties of any
                  kind, express or implied, with respect to the SYSTEM or any
                  CONFIDENTIAL INFORMATION that may be disclosed, and expressly
                  disclaims any and all implied warranties, including the
                  warranties of merchantability and fitness for a particular
                  purpose and non-infringement.

         7.2      The parties agree that SUREBEAM will be only be liable for
                  damages of any kind to the extent that such damages result
                  directly from the acts or omissions of SUREBEAM employees,
                  representatives or agents.

         7.3      Insurance. SUREBEAM agrees that it will procure a policy of
                  insurance covering the SUREBEAM SYSTEM against damage or loss,
                  and a policy

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                  of liability insurance for personal injury, death, or property
                  damage which may be caused by the SUREBEAM SYSTEM, and to name
                  A&M as an additional insured on such policies.

         7.4      No waiver of immunity. As an agency of the State of Texas, A&M
                  may not waive its immunity from suit or liability in contract,
                  and such immunities are expressly reserved to A&M under this
                  Agreement.

         7.5      Surviving provisions. The rights and obligations of the
                  parties with respect to provisions which by their nature
                  extend beyond the term of this Agreement will survive
                  termination of this Agreement.

8.       GENERAL PROVISIONS

         8.1      Records. The parties agree to keep books and records which
                  accurately reflect the activities covered by this Agreement.
                  Such information will be maintained during the term of this
                  Agreement and for a period of no less than four (4) years from
                  the date of its termination. The records will be open to
                  inspection by either party upon reasonable notice. Either
                  party may audit such records, and shall bear its own costs
                  incurred in performing said audit.

         8.2      Assignment. SUREBEAM may not assign this Agreement to any
                  party without the prior written consent of A&M, which shall
                  not be unreasonably delayed or withheld.

         8.3      Research funded by SUREBEAM. Separate research Agreements will
                  be negotiated between SUREBEAM and A&M for each research
                  project to be funded by SUREBEAM and such Agreements shall be
                  governed by their own terms and in accordance with established
                  A&M policies.

         8.4      Entirety and Amendments. This Agreement, including any
                  attachments, exhibits, or amendment, represents the entire
                  understanding between the parties with respect to the subject
                  matter hereof. No part of this Agreement may be amended,
                  modified, revoked, or waived except by a writing signed by
                  both parties.

         8.5      Severability. In the event that any term, covenant, condition,
                  provision, or Agreement contained herein is held to be
                  invalid, void, or otherwise unenforceable, the fact that such
                  term, covenant, condition, provision or Agreement is invalid,
                  void, or otherwise unenforceable shall in no way affect the
                  validity or enforceability of any other term, covenant,
                  condition, provision, or Agreement contained herein.

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         8.6      Force majeure. Each party shall be excused from any breach of
                  this Agreement that is proximately caused by government
                  regulation, war, strike, act of God, or other similar
                  circumstances normally deemed outside the control of
                  well-managed businesses.

         8.7      Notices. All notices and other communications given or made
                  pursuant to this Agreement shall be in writing and shall be
                  deemed to have been duly given or made as of the date
                  delivered, mailed, or transmitted, and shall be effective upon
                  receipt, if delivered personally, mailed by registered or
                  certified mail (postage prepaid, return receipt requested) to
                  the parties at the following addresses (or at such other
                  address for a party as shall be specified by like change of
                  address):

                         For A&M

                         Agriculture Program Contracts and Grants
                         TAMUS 2147
                         Texas A&M University
                         College Station, TX 77843-2147

                         For SUREBEAM:

                         Surebeam Corporation
                         3033 Science Park Road
                         San Diego, CA 92121
                         Att: President

         8.8      Schedules. SUREBEAM acknowledges that A&M operates on a
                  holiday schedule set on an annual basis by its governing
                  board, and that on such holidays its offices, classrooms, and
                  laboratories, including the facilities covered by this
                  Agreement, are officially closed. A&M will provide SUREBEAM
                  with a listing of all official holidays during each year of
                  this Agreement. The parties may agree in writing to any
                  modification of operating days and hours as necessary to
                  permit both to operate in an efficient manner.

         8.9      Governing law. In accordance with the requirements of law,
                  this Agreement shall be governed and construed in accordance
                  with the laws of the State of Texas. Venue for any action
                  herein shall lie in Brazos County, Texas.

         8.10     Press Releases. Neither party shall issue a press release
                  concerning this Agreement or the work performed hereunder
                  without the prior written consent of the other party, which
                  consent will not be unreasonably withheld; provided, however,
                  the parties agree that SUREBEAM and A&M

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                  will do a press release concerning this Agreement upon its
                  execution by both parties.

9.       DISPUTE RESOLUTION PROCESS. The dispute resolution process provided for
         in Chapter 2260 of the Government Code shall be used, as further
         described herein, by A&M and SUREBEAM to attempt to resolve any claim
         for breach of contract made by SUREBEAM.

         9.1      SUREBEAM's claim for breach of this contract that the parties
                  cannot resolve in the ordinary course of business shall be
                  submitted to the negotiation process provided in Chapter 2260,
                  subchapter B, of the Government Code. To initiate the process,
                  SUREBEAM shall submit written notice, as required by
                  subchapter B, to DR. EDWARD A. HILLER, DIRECTOR. Said notice
                  shall specifically state that the provisions of Chapter 2260,
                  subchapter B, are being invoked. A copy of the notice shall
                  also be given to all other representatives of A&M and SUREBEAM
                  otherwise entitled to notice under this Agreement. Compliance
                  by SUREBEAM with subchapter B is a condition precedent to the
                  filing of a contested case proceeding under Chapter 2260,
                  subchapter C, of the Government Code.

         9.2      The contested case process provided in Chapter 2260,
                  subchapter C, of the Government Code is SUREBEAM's sole and
                  exclusive process for seeking a remedy for any and all alleged
                  breaches of contract by A&M if the parties are unable to
                  resolve their disputes under subparagraph (A) of this
                  paragraph.

         9.3      Compliance with the contested case process provided in
                  subchapter C is a condition precedent to seeking consent to
                  sue from the Legislature under Chapter 107 of the Civil
                  Practices and Remedies Code. Neither the execution of this
                  Agreement by A&M nor any other conduct of any representative
                  of A&M relating to the Agreement shall be considered a waiver
                  of sovereign immunity to suit.

         9.4      The submission, processing and resolution of the SUREBEAM's
                  claim is governed by the published rules adopted by the
                  Attorney General of the State of Texas, pursuant to Chapter
                  2260, as currently effective, hereafter enacted or
                  subsequently amended. These rules are found at Chapter 68,
                  Texas Administrative Code.

         9.5      Neither the occurrence of an event nor the pendency of a claim
                  constitutes grounds for the suspension of performance by the
                  SUREBEAM, in whole or in part.

                                       13
<PAGE>

         9.6      The designated individual responsible on behalf of A&M for
                  examining any claim or counterclaim and conducting any
                  negotiations related thereto as required under Sections
                  2260.052, Texas Government Code, shall be FRANK E. GILSTRAP,
                  ASSOCIATE AGENCY DIRECTOR.

                                       14<PAGE>

                            TAX ALLOCATION AGREEMENT

                           DATED AS OF AUGUST 4, 2000

<PAGE>

                            TAX ALLOCATION AGREEMENT

         THIS TAX ALLOCATION AGREEMENT (the "AGREEMENT") is entered into as of
August 4, 2000 (the "EFFECTIVE DATE") between THE TITAN CORPORATION, a Delaware
corporation ("TITAN"), its Affiliates, and SUREBEAM CORPORATION, a Delaware
corporation ("SUREBEAM").

                                    RECITALS

         WHEREAS, Titan is the common parent of an affiliated group of
corporations which includes SureBeam and its subsidiaries (the "TITAN
CONSOLIDATED GROUP");

         WHEREAS, the Titan Consolidated Group currently files a consolidated
federal income tax return and desires to continue to file a consolidated federal
income tax return and consolidated or combined income tax returns where allowed
by law; and

         WHEREAS, the Titan Consolidated Group desires to preserve certain
economic rights and privileges that would accrue to each party hereto from the
filing of separate federal and state income tax returns and, further, the
parties desire to set forth their agreement regarding those rights and
privileges in writing.

                                    AGREEMENT

         NOW, THEREFORE, in consideration of the mutual covenants and promises
contained herein, Titan, its Affiliates, and SureBeam hereby agree as follows:

1.       DEFINITIONS.

         1.1 AFFILIATE OR AFFILIATES. "AFFILIATE" or "AFFILIATES" shall mean any
other corporation, whether presently existing or hereafter acquired, which is a
member of the Titan Consolidated Group within the meaning of Section 1504(a) of
the Internal Revenue Code. The term "AFFILIATE" or "AFFILIATES" shall not
include SureBeam or any of its subsidiaries, whether presently existing or
hereafter acquired.

         1.2 CARRYFORWARDS. The term "CARRYFORWARDS" shall mean any net
operating loss, capital loss, tax credit or similar item carried forward from
prior consolidated return tax years.

         1.3 CODE OR INTERNAL REVENUE CODE. "INTERNAL REVENUE CODE" or "CODE"
shall mean the Internal Revenue Code of 1986, as amended.

         1.4 DEFICIT COMPANY. The term "DEFICIT COMPANY" shall mean any of the
corporations within the Titan Consolidated Group that has an ordinary loss,
capital loss, special deduction or tax credit arising in a consolidated return
tax year, or in a prior separate return year, that is utilized to a greater
extent in the then current consolidated federal income tax return than would
have been the case if such corporation had filed a separate federal income tax
return for the year.

                                       1.
<PAGE>

         1.5 EFFECTIVE DATE. "EFFECTIVE DATE" is as defined immediately prior to
the Recitals at the beginning of this Agreement.

         1.6 FINAL DETERMINATION. "FINAL DETERMINATION" shall mean the later to
occur of: (i) a decision of the United States Tax Court, or a judgment, decree,
or other order by another court of competent jurisdiction, which has become
final and unappealable; (ii) a closing agreement under Section 7121 of the Code;
or (iii) any other final disposition by reason of an agreement between the
affected party or parties and the appropriate tax authority, the expiration of
the applicable statute of limitations, or otherwise.

         1.7 INTEREST RATE. "INTEREST RATE" shall mean the interest rate charged
by the Internal Revenue Service or other tax authority on underpayments of
federal or other tax.

         1.8 REGULATION. "REGULATION" unless otherwise indicated shall mean tax
code regulations promulgated under the Code.

         1.9 TAX OR TAXES. "TAX" or "TAXES" shall mean all federal or state net
income and alternative or add on minimum taxes together with any interest,
penalties, additions to tax or additional amounts imposed thereon or imposed
with respect to any such interest, penalties, additions to tax or other
additional amounts.

         1.10 TAX AUTHORITIES. "TAX AUTHORITIES" shall mean the Internal Revenue
Service and the tax authorities in each jurisdiction where SureBeam would be
required to pay Taxes if it were a separate company and were not a member of the
Titan Consolidated Group.

         1.11 TAX BENEFIT ITEM. The term "TAX BENEFIT ITEM" shall mean any net
operating loss, capital loss, tax credit, carryforward or similar item generated
in a consolidated return tax year, or in a prior separate return tax year, that
is utilized in the current consolidated income tax return.

         1.12 TAX YEAR. "TAX YEAR" shall mean any twelve month period ending on
December 31 or any portion of such period for which a return for Taxes is
required to be filed.

         1.13 TITAN CONSOLIDATED GROUP. The term "TITAN CONSOLIDATED GROUP"
shall mean the group of corporations, including SureBeam and its subsidiaries,
whether currently existing or hereafter acquired, of which Titan is common
parent and with which Titan files a consolidated federal income tax return.

                                       2.
<PAGE>

2.       TAX RETURNS.

         2.1 FEDERAL TAX RETURNS. Titan as the common parent shall prepare and
file, or cause to be prepared and filed, federal income tax returns on a
consolidated basis for the Titan Consolidated Group for all tax years in which
this Agreement is in effect.

         2.2 STATE TAX RETURNS. Titan as the common parent shall prepare and
file, or cause to be prepared and filed, state income tax returns on a combined,
consolidated, unitary, or other method that Titan believes will result in a
lower overall tax liability to the parties.

         2.3 ELECTIONS. Titan shall make all elections under the consolidated
return regulations or required to be made for the Titan Consolidated Group and
shall approve all elections made with respect to each member of the Titan
Consolidated Group.

         2.4 TAX ALLOCATIONS. SureBeam shall pay directly to the applicable Tax
Authorities all amounts sufficient to pay for their respective allocable share
of federal and state tax income liabilities as calculated in accordance with the
provisions of Sections 3 and 4 of this Agreement, including without limitation
amounts satisfying quarterly estimated tax liabilities, as well as annual
liabilities.

3.       CALCULATION OF INDIVIDUAL CORPORATE INCOME TAX LIABILITY.

         3.1 CALCULATION OF SEPARATE TAX LIABILITY. Except as otherwise provided
herein, beginning with the tax year ended December 31, 2000, and for each
subsequent tax year in which this Agreement is in effect, SureBeam shall
calculate its federal corporate income tax liability as if it were to file a
separate federal income tax return for such period. Any liability for
alternative minimum tax shall be treated as part of SureBeam's separate tax
liability.

         3.2 METHOD OF CALCULATION. In so computing the separate federal income
tax liability of SureBeam:

                  (a) Except as otherwise provided herein, "separate company
taxable income" shall be determined as if Titan and each member of the Titan
Consolidated Group were filing a separate tax return. Furthermore, the term
shall not have the same meaning as set forth in Regulation Section 1.1502-12;

                  (b) Any dividends received by Titan from Titan Consolidated
Group members, or by one member from another, will be assumed to qualify for the
100% dividend received deduction of Code Section 243, or shall be eliminated
from such calculation in accordance with Regulation Section 1.1502-14(a)(1);

                  (c) Gain or loss on intercompany transactions shall be
calculated without regard to Regulation Section 1.1502-13;

                  (d) Limitation on the calculation of a deduction, the
utilization of credits, or the calculation of the liability shall be made on a
consolidated basis as determined by Titan.

                                       3.

<PAGE>

Accordingly, the limitations provided in Code Sections 170(b)(2), 172(b)(2),
38(c), and 53(a) and similar limitations shall be applied on the consolidated
basis;

                  (e) The amounts in each taxable income bracket in Code Section
11(b) shall be allocated in any given year to members of the Titan Consolidated
Group as Titan shall elect. Such election shall be made on an annual basis and
shall be binding upon all parties to this Agreement;

                  (f) The amount of any excess tax credits utilized by the Titan
Consolidated Group on a consolidated basis shall be allocated in any given year
to the members of the Titan Consolidated Group as determined by Titan. (Excess
tax credits are the total tax credits utilized on a consolidated basis that
would not have been utilized on a separate company basis.); and

                  (g) In calculating any carryback or carryover of net operating
losses, adjustments shall be made to such prior or subsequent tax year's
separate company tax liability as determined under Code Section 172(b)(2). For
purposes of this calculation the election under Code Section 172(b)(3) (relating
to the waiver of carrybacks) shall be made on a separate company basis.

         3.3 SEPARATE COMPANY TAXABLE INCOME. For purposes of Section 3.2(a)
above, separate company taxable income of each member of the Titan Consolidated
Group shall take into account only those items of income, deduction, gain, loss
and Carryforwards recorded on the books and records of such member.

4.       LIABILITY FOR TAX PAYMENTS.

         4.1 FEDERAL TAX LIABILITIES. Titan shall file the federal corporate
income tax returns of the Titan Consolidated Group for any tax year in which the
Titan Consolidated Group files consolidated federal and state income tax
returns.

         4.2 PAYMENTS TO DEFICIT COMPANY. If in any tax year a member of the
Titan Consolidated Group incurs a Tax Benefit Item, Titan shall pay to the
member (the "DEFICIT COMPANY") a sum equal to the amount of benefit realized by
Titan that is attributable to the Tax Benefit Item; payments due from Titan
under this Section shall be made upon the earlier of (1) the tax year in which
the Deficit Company would have obtained a tax benefit from the Tax Benefit Item
if it had in all tax years filed a separate federal income tax return or (2) the
year in which any applicable carryforward period with respect to the Tax Benefit
Item expires.

         4.3 INABILITY OF TITAN CONSOLIDATED GROUP TO USE TAX BENEFIT ITEM. In
the event that the Titan Consolidated Group is unable to utilize the Tax Benefit
Item to reduce its current tax liability, the Deficit Company shall first offset
this loss against its prior two tax years' taxable income. If the loss is
greater than the prior two tax years' taxable income, then the excess will be
carried forward against future tax years' taxable income. The tax repayment from
Titan to the Deficit Company under this paragraph will be calculated on the
amount of the loss carried back to prior years, and no further tax will be
payable by the Deficit Company until the losses carried forward are fully
utilized against future tax years' income.

                                       4.

<PAGE>

         4.4 STATE TAX LIABILITIES. If SureBeam is found liable for payment of
any state corporate tax with respect to income earned by SureBeam, SureBeam
shall pay to the applicable Tax Authorities the amount of its respective state
corporate tax liability but only if SureBeam would be required to file a return
in the state on a separate return basis.

5.       TIME AND METHOD OF PAYMENT.

Except as otherwise provided herein, the obligations of each member of the Titan
Consolidated Group for federal income tax payments will be determined and paid
as follows:

         5.1 ESTIMATED QUARTERLY PAYMENTS. Not later than the 15th day of the
fourth, sixth, ninth and twelfth months of each consolidated tax year of Titan,
Titan will make a reasonable determination (consistent with the provisions of
Section 6655 of the Code) of the separate federal income tax liability that each
member of the Titan Consolidated Group would be required to pay as estimated
payments on a separate return basis for that period. SureBeam shall pay to the
applicable Tax Authorities the applicable estimated quarterly Tax consistent
with such determination and any interest and penalties associated with a late
payment of any such taxes.

         5.2 YEAR-END PAYMENTS. After the end of Titan's fourth accounting
quarter and before the 15th day of the third month thereafter, each member of
the Titan Consolidated Group will promptly pay to the applicable Tax Authorities
the entire amounts estimated to be due and payable under such member's federal
income tax return as if filed on a separate return basis, less all amounts
previously paid to such authorities with respect to that tax year pursuant to
Section 5.1 of this Section 5.

         5.3 OVERPAYMENTS. If upon the filing of the consolidated income tax
return, a revised calculation is made in the manner set forth in Section 5.1 of
this Section 5, and it is determined that any member has paid to the Tax
Authorities with respect to the consolidated taxable year an amount greater than
that required by Section 5.1, then that excess shall be paid promptly by Titan
to that member.

6.       ADJUSTMENTS AND FINANCIAL REPORTING.

         6.1 ADJUSTMENTS OF TAX LIABILITY. In the event of any adjustment of the
tax liability shown on the federal or state income tax returns of the Titan
Consolidated Group, by reason of the filing of an amended return or claim for
refund, or relating to the Final Determination of a tax controversy involving a
taxing authority, the liability of Titan and any member of the Titan
Consolidated Group hereunder shall be redetermined after fully giving effect to
such adjustment as if such adjustment had been made as part of the original
computation. Titan and members of the Titan Consolidated Group shall be
severally liable for the total amount of any and all penalties and/or interest
assessed to Titan by reason of the filing of the consolidated return based on
the pro rata share of each members' positive separate return tax liability of
the total tax liability of the Titan Consolidated Group.

         6.2 EARNINGS AND PROFITS ADJUSTMENTS. This agreement is not intended to
establish the method by which the earnings and profits of each member of the
Titan Consolidated Group

                                       5.

<PAGE>

will be determined. Titan reserves the right to elect the method for allocating
tax liability for the purposes of determining earnings and profits as set forth
in Regulation Sections 1.1552-1(a) and 1.1502-33(d).

7.       NEW MEMBERS.

         7.1 ADDITION OF MEMBER. If, at any time, any other corporation becomes
a member of the Titan Consolidated Group, the parties hereto agree that such
member may become a party to this Agreement by executing a duplicate copy of
this Agreement. Unless otherwise specified, such named member shall have all the
rights and obligations of a subsidiary under this Agreement.

         7.2 FISCAL YEARS. Titan, as the common parent, shall cause any
corporation that hereinafter becomes a member of the Titan Consolidated Group to
maintain concurrent fiscal tax years.

8.       DETERMINATION OF SUMS DUE FROM AND PAYABLE TO MEMBERS.

         8.1 DETERMINATION. Titan will determine the sums due from and payable
to each member of the Titan Consolidated Group under the provisions of this
Agreement. Each member of the Titan Consolidated Group shall provide Titan with
such information as may reasonably be necessary to make these determinations.
Issues arising in the course of its determinations that are not expressly
provided for in this Agreement shall be resolved in a manner provided for in
Section 8.2 of this Section 8.

         8.2 ARBITRATION OF CONTESTED ISSUES. In the event that either Titan or
another member of the Titan Consolidated Group disputes the calculation of any
obligation under this Agreement or the treatment for tax purposes of any item of
income, loss, deduction, credit or other tax attribute and cannot agree upon the
proper calculation or treatment, then such item of disagreement shall be
referred promptly to Arthur Andersen LLP or, in the event such firm is
unacceptable to either party, to some other public accounting firm reasonably
acceptable to both the disputing member and Titan. In the event the parties are
unable to select an accounting firm to act as arbitrator, the American
Arbitration Association shall select a national public accounting firm to act as
arbitrator pursuant to this Agreement. The arbitration shall proceed in
accordance with the Rules of the American Arbitration Association in effect on
the date the demand for arbitration is served except to the extent such rules
relate to the selection of arbitrators. The foregoing agreement to arbitrate
shall be specifically enforceable under applicable arbitration law. During the
arbitration each party shall bear its own attorneys' fees and pay one half of
any fees due the arbitrator except that as part of a final award the arbitrator
may award reasonable fees and costs. The award rendered by the arbitrator shall
be final, and judgment may be entered upon it in accordance with the applicable
law in any court having jurisdiction thereof. The parties may agree to defer
unresolved claims, disputes and other issues to arbitration at a later time to
be mutually agreed upon.

                                       6.

<PAGE>

9.       DEPARTING MEMBERS.

         9.1 DEFINITION. The term "DEPARTING MEMBERS", as used herein, shall
mean a member of the Titan Consolidated Group that is no longer permitted under
the Code to be included in Titan's consolidated federal income tax return.

         9.2 TAX ALLOCATIONS. In applying this Agreement to a Departing Member
for the final taxable year in which its income, deductions, and tax credits are
required to be included in the consolidated federal income tax return: (i) the
amount required to be paid by a Departing Member under the provisions of Section
3 hereof and (ii) the amount that the Departing Member is entitled to receive
under the provisions of Section 5 hereof, will be determined by taking into
account the income, deductions and tax credits of the Departing Member only for
the fractional part of such tax year as the Departing Member was a member of the
Titan Consolidated Group and included in the consolidated federal income tax
return.

         9.3 EXCHANGE OF INFORMATION. After the filing of the consolidated
federal income tax return for the last tax year that the Departing Member was
included therein, Titan shall inform the Departing Member regarding the amount
of consolidated carryovers as of the end of the tax year or period which are
attributable to the Departing Member, as provided by Treasury Regulations
Section 1.1502-79 or otherwise, including the agreement of the parties.

10.      TAX CONTROVERSIES.

         10.1 RESPONSIBILITY. If a consolidated federal income tax return for
any taxable year during which this Agreement is in effect is examined by the
Internal Revenue Service, the examination, as well as any other matters relating
to that tax return, including any tax litigation, will be handled solely by
Titan. Members of the Titan Consolidated Group shall cooperate with Titan and to
this end will execute protests, petitions, and any other documents as Titan
determines to be necessary or appropriate.

         10.2 ALLOCATION OF LIABILITY AND EXPENSE. The cost and expense of
Titan's handling of a tax controversy, including legal and accounting fees, will
be allocated to and paid by the member to whom the tax controversy relates. If
the tax controversy relates to more than one member in the Titan Consolidated
Group, the cost and expense will be allocated between the Companies in the
proportion that each Company's potential additional tax liability bears to the
total potential additional tax liability of the Titan Consolidated Group
(assuming that the final determination of the tax controversy is in favor of the
Internal Revenue Service) for the tax year on issue. If the tax controversy
encompasses more than one tax year, Titan will first allocate the cost and
expense to each tax year in the proportion that the potential additional tax
liability for each tax year bears to the total potential additional tax
liability for the tax years in issue.

11.      DURATION.

         11.1 AGREEMENT IN EFFECT. Unless earlier terminated by mutual agreement
of the parties, this Agreement shall remain in effect for federal income tax
purposes with respect to any tax year for which consolidated federal income tax
returns are filed by the Titan Consolidated

                                       7.

<PAGE>

Group and for state income tax purposes with respect to any tax year for which
combined, consolidated or unitary income tax returns are filed by the Titan
Consolidated Group.

         11.2 TERMINATION OF AGREEMENT. Notwithstanding the termination of this
Agreement, its provisions will remain in effect with respect to any period of
time during the tax year in which termination occurs, for which the income of
the terminating party must be included in the consolidated return. The preceding
sentence shall not be construed however, to require a party to contribute to
consolidated tax liability for any period for which it files a separate return.
Allocations of consolidated tax liability shall be made hereunder only for
periods covered by a consolidated federal income tax return.

12.      MISCELLANEOUS.

         12.1 PARENT DESIGNATE. At its election, Titan can designate a member of
the Titan Consolidated Group to act on behalf of Titan in performing the duties
identified in this Agreement.

         12.2 GOVERNING LAW. This Agreement shall be governed by and construed
in accordance with the internal laws of the State of California as such laws are
applied to agreements between California residents entered into and performed
entirely in California.

         12.3 ENTIRE AGREEMENT; AMENDMENT. This Agreement, including any and all
attachments or exhibits hereto, constitutes the entire, final and exclusive
understanding and agreement between the parties with respect to the subject
matter hereof. This Agreement may be amended, waived, discharged or terminated
only by written agreement of the parties.

         12.4 SEVERABILITY In case any provision of this Agreement shall be
invalid, illegal or unenforceable, the parties intend that (a) in lieu of such
provision there be added as part of this Agreement a provision as similar in
terms to such invalid, illegal or unenforceable provision as may be possible and
be valid, legal and enforceable and (b) the validity, legality and
enforceability of the remaining provisions, or any subsequent applications
thereof, shall not in any way be affected or impaired thereby.

         12.5 BINDING EFFECT, ASSIGNMENT, ETC. This Agreement shall be binding
upon, and shall inure to the benefit of, the parties hereto and their permitted
assigns and successors in interest. No party may assign any right, or delegate
any obligation hereunder without the express prior written consent of Titan.

         12.6 DELAYS OR OMISSIONS. It is agreed that no delay or omission to
exercise any right, power or remedy accruing to any party, upon any breach,
default or noncompliance by another party under this Agreement shall impair any
such right, power or remedy, nor shall it be construed to be a waiver of any
breach, default or noncompliance, or any acquiescence therein, or of or in any
similar breach, default or noncompliance thereafter occurring. All remedies,
either under this Agreement, by law, or otherwise afforded to any party, shall
be cumulative and not alternative.

                                       8.

<PAGE>

         12.7 CAPTIONS. Titles or captions of Sections and paragraphs contained
in this Agreement are inserted only as a matter of convenience and for
reference, and in no way define, limit, extend, or describe the scope of this
Agreement or the intent of any provision hereto.

         12.8 NUMBER AND GENDER. Whenever required by the context, the singular
number shall include the plural, the plural number shall include the singular,
and the gender of any pronoun shall include all genders.

         12.9 NOTICES. Unless otherwise provided, any notice required or
permitted under this Agreement shall be given in writing and shall be deemed
effectively given: (a) upon personal delivery to the party to be notified; (b)
when sent by confirmed telex or facsimile if sent during normal business hours
of the recipient, if not, then on the next business day; or (c) upon deposit
with the United States Post Office, by registered or certified mail, postage
prepaid and addressed to the party to be notified parties; or (d) one (1) day
after deposit with a nationally recognized overnight courier, specifying next
day delivery, with written verification of receipt at the address indicated for
such party on the signature page hereof, or at such other address as such party
may designate by ten (10) days' advance written notice to the other.

         12.10 COOPERATION. Each party hereby covenants and agrees that it shall
execute and deliver all materials including, but not limited to, returns,
supporting schedules, workpapers, correspondence and other documents relating to
the consolidated return to any party to this Agreement during regular business
hours.

         12.11 COUNTERPARTS. This Agreement may be executed in multiple copies,
each of which shall for all purposes constitute an Agreement, binding on the
parties, and each partner hereby covenants and agrees to execute all duplicates
or replacement counterparts of this Agreement as may be required.

         12.12 COMPUTATION OF TIME. Whenever the last day for the exercise of
any privilege or the discharge of any duty hereunder shall fall on a Saturday,
Sunday or any public or legal holiday, whether local or national, the person
having such privilege or duty shall have until 5:00 p.m. Pacific Standard Time
on the next business day to exercise such privilege, or to discharge such duty.

         12.13 COSTS AND EXPENSES. Unless otherwise provided in this Agreement,
each party shall bear all fees and expenses incurred in performing its
obligations under this Agreement.

         12.14 COUNTERPARTS. This Agreement may be executed in any number of
counterparts, each of which shall be an original, but all of which together
shall constitute one instrument.

         12.15 INDEMNIFICATION. Titan shall indemnify and hold harmless the
other parties against any and all Taxes for which Titan is liable pursuant to
the terms of this Agreement and any interest and penalties and reasonable
attorney's fees and expenses arising out of or incident to the failure of Titan
to pay its share of Taxes under this Agreement or otherwise carry out its
obligations in accordance with this Agreement.

                                       9.

<PAGE>

                      [THIS SPACE INTENTIONALLY LEFT BLANK]

                                      10.
<PAGE>

         IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be
executed by their duly authorized officers as of the date first above written.

                                      THE TITAN CORPORATION
                                      a Delaware corporation

                                      By: /s/ Deanna H. Petersen
                                         --------------------------------------

                                      Print Name: Deanna H. Petersen
                                                 ------------------------------

                                      Title: Vice President-Corporate Controller
                                            ------------------------------------

                                      ADDRESS:
                                      3033 Science Park Road
                                      San Diego, CA  92121-1199
                                      Attn: President
                                      Fax:  (858) 552-9651

                                      SURE BEAM CORPORATION
                                      a Delaware corporation

                                      By: /s/ Eric DeMarco
                                         --------------------------------------

                                      Print Name: Eric DeMarco
                                                 ------------------------------

                                      Title: EVP CFO
                                            -----------------------------------

                                      ADDRESS:
                                      3033 Science Park Road
                                      San Diego, CA  92121-1199
                                      Attn: President
                                      Fax:  (858) 552-9973

                  [SIGNATURE PAGE TO TAX ALLOCATION AGREEMENT]

<PAGE>

                                TABLE OF CONTENTS

<TABLE>
<CAPTION>
                                                                                          PAGE
<S>                                                                                       <C>
1.       DEFINITIONS.........................................................................1

         1.1      Affiliate or Affiliates....................................................1

         1.2      Carryforwards..............................................................1

         1.3      Code or Internal Revenue Code..............................................1

         1.4      Deficit Company............................................................1

         1.5      Effective Date.............................................................2

         1.6      Final Determination........................................................2

         1.7      Interest Rate..............................................................2

         1.8      Regulation.................................................................2

         1.9      Tax or Taxes...............................................................2

         1.10     Tax Authorities............................................................2

         1.11     Tax Benefit Item...........................................................2

         1.12     Tax Year...................................................................2

         1.13     Titan Consolidated Group...................................................2

2.       TAX RETURNS.........................................................................3

         2.1      Federal Tax Returns........................................................3

         2.2      State Tax Returns..........................................................3

         2.3      Elections..................................................................3

         2.4      Tax Allocations............................................................3

3.       CALCULATION OF INDIVIDUAL CORPORATE INCOME TAX LIABILITY............................3

         3.1      Calculation of Separate Tax Liability......................................3

         3.2      Method of Calculation......................................................3

         3.3      Separate Company Taxable Income............................................4

4.       LIABILITY FOR TAX PAYMENTS..........................................................4

         4.1      Federal Tax Liabilities....................................................4

         4.2      Payments to Deficit Company................................................4

         4.3      Inability of Titan Consolidated Group to Use Tax Benefit Item..............4

         4.4      State Tax Liabilities......................................................5

5.       TIME AND METHOD OF PAYMENT..........................................................5

                                       i.

<PAGE>

<CAPTION>

                                TABLE OF CONTENTS
                                   (CONTINUED)
                                                                                          PAGE
<S>                                                                                       <C>
         5.1      Estimated Quarterly Payments...............................................5

         5.2      Year-End Payments..........................................................5

         5.3      Overpayments...............................................................5

6.       ADJUSTMENTS AND FINANCIAL REPORTING.................................................6

         6.1      Adjustments of Tax Liability...............................................6

         6.2      Earnings and Profits Adjustments...........................................6

7.       NEW MEMBERS.........................................................................6

         7.1      Addition of Member.........................................................6

         7.2      Fiscal Years...............................................................6

8.       DETERMINATION OF SUMS DUE FROM AND PAYABLE TO MEMBERS...............................6

         8.1      Determination..............................................................6

         8.2      Arbitration of Contested Issues............................................6

9.       DEPARTING MEMBERS...................................................................7

         9.1      Definition.................................................................7

         9.2      Tax Allocations............................................................7

         9.3      Exchange of Information....................................................7

10.      TAX CONTROVERSIES...................................................................7

         10.1     Responsibility.............................................................7

         10.2     Allocation of Liability and Expense........................................8

11.      DURATION............................................................................8

         11.1     Agreement in Effect........................................................8

         11.2     Termination of Agreement...................................................8

12.      MISCELLANEOUS.......................................................................8

         12.1     Parent Designate...........................................................8

         12.2     Governing Law..............................................................8

         12.3     Entire Agreement; Amendment................................................8

         12.4     Severability...............................................................8

         12.5     Binding Effect, Assignment, Etc............................................9

         12.6     Delays or Omissions........................................................9

                                      ii.

<PAGE>

<CAPTION>

                                TABLE OF CONTENTS
                                   (CONTINUED)
                                                                                          PAGE
<S>                                                                                       <C>
         12.7     Captions...................................................................9

         12.8     Number and Gender..........................................................9

         12.9     Notices....................................................................9

         12.10    Cooperation................................................................9

         12.11    Counterparts...............................................................9

         12.12    Computation of Time.......................................................10

         12.13    Costs and Expenses........................................................10

         12.14    Counterparts..............................................................10

         12.15    Indemnification...........................................................10
</TABLE>

                                      iii.

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