Document:

Exhibit 10.54

                              REBOOT
                          Deal Memorandum

Date: May 3, 2000

"Agent for Licensor"    American Champion Marketing Group, Inc.
                        1694 The Alameda, Suite #100
                        San Jose, CA  95126
                        Contact: Joy Tashjian
                        Phone: 408-288-8098    Fax: 408-288-8098

"Licensee"              Irwin Toy Limited
                        43 Hanna Avenue
                        Toronto, ON  M6K1X6
                        Contact: Francess Wells Cunningham
                        Phone: 416-583-4548    Fax: 415-333-3257

Property:       Shall mean all characters, characterizations, names, scenes,
locales, themes and storylines, including all copyright material,
trademarks, (pending, registered or unregistered) now  existing, or
hereafter coming into existence and associated with the television series
known as "ReBoot" but excluding Imax ReBoot  Ridefilms (Imax Rights) or
features produced under the Maxframe Joint Venture.

Initial Term:   Two (2) years and six months commencing July 1, 2000 and
expiring on December 31, 2002.

Renewal Option: If the Licensee is in full compliance with all the terms and
conditions of the Agreement for  the Initial Term and the Licensee shall have
made royalty payments to the Licensor of no less than US$(deleted) or
US$(deleted) as the  case may be in respect of the Initial Term as act forth
in the Minimum Guarantee Clause,  then the Licensee shall have the sole right
to extend the Agreement for an additional term of three years at the same
royalty rates as apply  for the Initial Term.  If Licensee meets the
requirements and exercises Its right to extend the term of the Agreement the
Licensee shall  in respect of the renewal term, pay the Licensor a
nonrefundable Advance of US$(deleted), with a Minimum Guarantee of US(deleted)
if the television episodes of the Property "ReBoot" are aired in all of the
following countries by December 31, 2002:  U.K., France, Germany, Italy and
Spain, and  US$(deleted) if they are not aired.

Territory:      Worldwide, excluding Japan.

Minimum Guarantee:      US $(deleted) provided however that in the event that
television episodes of the Property  "Reboot" are not aired in all of the
following  countries: UK, France, Germany, Italy and  Spain by December 31,
2002, the Minimum  Guarantee shall be US $(deleted).

Advance:        (i) US$(deleted) non-refundable advance against  royalties due
upon the receipt of a fully- executed copy of this Deal Memorandum by
Licensee; and

        (ii) Such amount by July 1, 2001, if required,  which together with
US$(deleted) advance under  (i) above and earned royalties paid up to June
30, 2001 would bring aggregate royalty and  royalty advance payments up to
US$(deleted).

Balance Of Guarantee:   Due sixty (60) days prior to the expiration of the
agreement if not previously earned and  paid in royalties.

Royalty Rate:   On North American sales where Irwin  distributes directly to
retailers and consumers:         X% of net sales for the first US$(deleted);
X% of net sales for the second US$(deleted); X% thereafter;

        On International sales where Irwin markets through third party
distributors: X% of net sales

        On F.O.B. sales:      X% on the F.O.B. selling price for the first
US$(deleted);  X% on the F.O.B. for the second US$(deleted); and
X% thereafter;

Grant of Right: Exclusive.

Licensed Articles Description:  Action Figures; Vinyl Figures;  Vehicles made
for Action Figures; Die-cast  Vehicles; Plush Toys; Model Kits; Bendables;
Injection molding machines that create injected molded plastic figures
through a  process of melting the plastic in the machine;  Non-electronic
superballs, also known as high  bounce balls, with a figure or disc embedded
inside; Non-electronic or Interactive board games and jigsaw puzzles but,
specifically excluding trading card games or any form of 3- D puzzles; Toy
carrying cases but specifically excluding all other types of bags or luggage.

Reporting and Remittances:      Thirty (30) days following the end of
each quarterly Calendar Period.

Marketing Date: Within three (3) months of the Commencement Date.

Post Expiration Disposal Period:        Ninety (90) days

Trademark and Copyright Notices:  ReBoot(TM) and (C) (year) Mainframe
Entertainment, Inc.        All Rights Reserved.

Submission of Production Samples:         Three (3) production samples of each
finished Article, and each item of promotional and packaging
material (i) upon  Packing to Licensor: completion of first production
and (ii)  annually thereafter.

Reservation Rights:     Licensor reserves to itself, without restriction,
all rights with respect to  Articles not specifically granted hereunder,
including but not limited to premiums and giveaways.

Advertising:    Licensee agree to spend a minimum of (deleted) U.S.
Dollars (U.S.$deleted) on advertising and promotion in respect of the
Initial Term.

Liability Insurance:    Ten Million Canadian Dollars (CDN$10,000,000)
combined single limit with a deductible amount  not in excess of Twenty Five
Thousand Canadian Dollars (CDN$25,000) for each single occurrence for
bodily injury and/or for property damage.

Agreed To And Approved By:

Licenser:                               Licensee:
Mainframe Entertainment, Inc.           Irwin Toy Limited

Per:   /s/ Ian Pearson                  Per:   /s/ Francess Wells-Cunningham
Title: CEO / President                  Title: Vice President - Marketing
Date:  15th May, 2000                   Date:  May 3, 2000

Agent:
American Champion Marketing Group, Inc.

Per:   /s/ Joy M. Tashjian
Title: CEO / President
Date:  9th May, 2000ONECAP

                    A Nevada Corporation

                         Exhibit 10a

   Client Information Form/Agreement with Factual Data of
                           Nevada,
                    Signed April 18, 2000

FACTUAL DATA
CLIENT INFORMATION FORM/AGREEMENT

Client Code:  v      Revised  MARKETING CODE    OFFICE CODE
CR0969        New             LS                2901
CLIENT NAME   ONECAP
PHYSICAL        1025 E. TWAIN #  3
ADDRESS
CITY:  LAS VEGAS        STATE:  NV             ZIP: 89109
BILLING       SAME
ADDRESS:
CITY
OFFICE           (702) 794-0554 FAX:        (702) 794-3551
TELEPHONE:
RESPONSIBILITY
BILLING
CONTACT

FAIR  CREDIT REPORTING ACT:  Parties agree that reports  are
furnished in compliance with the provisions of Public Law 91-
508 AKA Fair Credit Reporting Act.

Information is furnished in response to an inquiry  for  the
purpose  of evaluating credit risks.  Information  has  been
obtained from sources deemed reliable, the accuracy of which
FACTUAL DATA does not guarantee.  Client agrees to indemnify
FACTUAL  DATA  for  any  damages  arising  from  misuse   of
information;  reports are furnished in  reliance  upon  said
indemnity.  Information is for the exclusive use  of  Client
and is to be held in strict confidence.

TERMS  OF  PAYMENT:   Client agrees to pay  accrued  charges
within 30 days following receipt of Statement/Invoice.
Finance charges will be computed by a periodic rate of 1 1/2
% per month which is an annual percentage of 18 % applied to
the  past  due balance.  FACTUAL DATA reserves the right  to
change prices upon a 30 day prior written notice.  If client
is  delinquent in any payment provided for herein or  is  in
violation of any term of this agreement or has breached  any
terms   of  this  agreement,  FACTUAL  DATA  will  have   an
unrestricted right, of severance without notice  and  waives
any  claim  for any resulting damages or detriment sustained
from such termination.

AUTHORIZATION AND ACCEPTANCE
I  hereby give my consent to FACTUAL DATA to obtain any  and
all  information  concerning my business and  financial  and
credit  record which FACTUAL DATA may require in  connection
with   my   contract  to  purchase  credit  reports.    Such
information  may  be  gathered  through  the  use   of   any
investigative or credit agencies of its choice, in addition,
thereby  authorize FACTUAL DATA to secure  all  information,
including  credit information, contained in my business  /s/
creditors account files.

ACCEPTED BY:                  ACCEPTED BY:
CLIENT NAME:   ONECAP         FACTUAL DATA OF NEVADA
                              DBA FACTUAL
                              DATA
BY:            /s/            BY:             /s/
POSITION       Vice           POSITION        General
               President                      Manager
DATE           4/18/00        DATE            3/28/00ONECAP

                    A Nevada Corporation

                        Exhibit 10 b.

    Service Agreement with Executive Reporting Services,
                  Signed September 15, 1999

                                Executive Reporting Services
                              10920 SW Barbur Blvd Suite 150
                                          Portland, OR 97219
                                          Phone 503-244-6660
                                            Fax 703-244-4529

                      SERVICE AGREEMENT

This  agreement  is made and entered into between  EXECUTIVE
REPORTING   SERVICES   (hereinafter   "ERS")   and    OneCap
(hereinafter the "Customer").

NOW, therefore in consideration of the covenants hereinafter
set  forth,  and  for other good and valuable consideration,
the   receipt   and   sufficiency  of   which   are   hereby
acknowledged, the parties agree as follows:

  1)   ERS  provides the Customer credit reporting  services
       through Experian (formerly TRW), TransUnion, and Equifax
       (formerly CBI) credit bureaus.
2)   CUSTOMER RESPONSIBILITIES - The Customer hereby agree,
represents, and warrants that in using ERS services the will
comply with the following:
       a)   Customer shall comply with all provisions of 15 U.S.C.
             1681 et esq. (Fair Credit Reporting Act, hereinafter
            "FCRA") and aggress that services will be requested only for
            the Customer's exclusive use.  Failure to comply with the
            FCRA can result in state or federal enforcement actions, as
            well as private lawsuits (Section 616, 617, and 621).  In
            addition, any person who knowingly and willfully obtains a
            consumer report under false pretenses may face criminal
            prosecution (Section 619).  The FCRA requires other
            responsibilities of consumer reports from consumer reporting
            agencies.  Those responsibilities are attached and made part
            hereof Appendix A to this agreement.
b)   Customer shall acquire credit information for the
permissible purpose of real estate transactions involving
the subject of the report.  The Customer shall not obtain
credit information for credit counseling, employment
screening, private investigation, detective services, or
legal services.
c)   Customer is responsible for attaining proper
authorization and consent from the subject before credit is
accessed, as well as consent from the subject if any charges
will be billed to a consumer's credit or debit card account.
Record of that authorization must be maintained for twenty-
four (24) months, and upon request.  Customer will provide a
copy of said authorization to ERS.
d)   Customer agrees to exercise due diligence in obtaining
credit information and its uses.  Customer also agrees to
accept responsibility for the action of any of its
employees, agents, or brokers.  The Customer will
immediately notify ERS should they suspect use of credit on
their account.

  3)   The  Customer  aggress  that  credit  information  is
       provided to assist in the decision to grant credit.  It is
       based upon information from credit grantors reported in good
       faith to credit bureaus.  ERS shall use good faith in
       obtaining and assembling such information.  The accuracy of
       the same however, is in now way guaranteed.  ERS shall not
       be  responsible or liable for any loss caused by said
       information, or the neglect or act of any of its servants,
       agents, attorneys, clerks, or employees in procuring,
       collecting and communicating any information furnished by or
       to Customer.  Customer agrees to hold ERS harmless and
       indemnify them from any and all claims, losses, and damages
       arising out of the issuance of such reports.  Customer
       acknowledges that the accuracy of the report is dependent on
       the information they supply to ERS.

  4)   ERS may provide Customer additional services including
       but not limited to closing document preparation, flood
       certificates, and appraisal services.  The terms  and
       provisions of this agreement shall be extended to those
       services.  Customer acknowledges that ERS serves only as a
       conduit for those services and shall not be held responsible
       or liable for any losses caused by said information and
       agrees to hold ERS harmless and indemnify ERS from any and
       all claims, losses, and damages arising from such services.

  5)   ERS may provide the Customer proprietary communication
       software that enables the Customer to access credit and
       other services.  This software and all rights remain the
       sole property of ERS or the respective owner, and it shall
       not be reproduced, reverse engineered, or distributed
       without written consent to ERS.

  6)   CHARGES - Customer shall receive a monthly invoice from
       ERS or its affiliates, for services performed.  Terms are
       net 30 and Customer aggress to pay accordingly.  Past due
       account shall accrue interest at the rate of 1.5% per month.
       Any accounts becoming 60 days delinquent will be placed on
       credit hold, and will be denied access to all services
       including work in progress.  A credit in the amount of the
       infile report will be applied towards a final Residential
       Mortgage Credit Report should it be ordered within 30 days
       from the original inquiry date.  Customer agrees to pay
       accordingly the effective pricing established by ERS.
       Should Customer suspect fraudulent use of their account,
       they shall contact ERS immediately by phone and in writing.
       Customer agrees to pay reasonable attorney or collection
       costs should the account become delinquent.

  7)   DURATION OF AGREEMENT - This agreement is for a term of
       twelve months and shall remain in force and be renewed
       automatically for successive terms of twelve months each,
       subject to cancellation by either party upon thirty days
       written  notice.  ERS may immediately terminate  this
       Agreement if it determines that the requirements of the
       Agreement or any law have not been met.

  8)   ENTIRE  AGREEMENT  -  This Agreement  is  the  entire
       agreement between parties, and can only be amended by
       written agreement of the parties signed by the party against
       whom enforcement is sought.

  9)   GUARANTEE  &  AUTHORIZATION  TO  INVESTIGATE  -   The
       understood does hereby authorize ERS to investigate credit,
       business, and personal background to establish credit
       worthiness.  Further, the understood personally guarantees
       payment of any debts incurred to ERS or its partners.  N/A
       /s/

  10)  LICENSING  - The customer must conform to all  state,
       federal, and regulatory licensing and compliance.  Customer
       further agrees to maintain a commercial business office
       conducive to the nature of their business.  Licenses are as
       follows and Customer certifies that they are current,
       active, and in good standing.

Business License # 000187-565-1  County/City/State      Clark/Las
                                 Vegas/Nevada
Mortgage Banker/Brokers  License State: Nevada
#MB00344
Principals/Officers:      Steven SSN: ###-##-####
Molsaky

     Signed this 15 day of September 1999

CUSTOMER  OneCap               EXECUTIVE REPORTING SERVICES, INC.
By: /s/                        By: /s/
TITLE: VICE PRESIDENT          TITLE:V.P.
ADDRESS: 1025 East Twian Ave   PHONE# 702-794-0554
#3
CITY: Las      STATE:NV        ZIP:  89109    FAX: 702-794-3551
Vegas

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