Document:

EMPLOYMENT AGREEMENT

      EMPLOYMENT AGREEMENT (this "Agreement"), dated as of the 24th day of June,
2004 ("Effective Date"), by and among Encompass Group Affiliates, Inc., a newly
formed Delaware corporation ("Encompass"), Advanced Communication Technologies,
Inc., a Florida Corporation ("ACT"), and Martin Nielson, an individual whose
address is _________________________________ ("Executive"). Encompass and ACT,
together with any and all of their respective subsidiaries, shall be referred to
collectively herein as the "Company."

                                   WITNESSETH

      WHEREAS, Executive presently serves as President and Chief Executive
Officer of Hy-Tech Technology Group, Inc. ("Hy-Tech Technology");

      WHEREAS, Encompass has entered into an Agreement with Hy-Tech Technology
and Hy-Tech Computer Systems, Inc., ("Hy-Tech Computer" and together with
Hy-Tech Technology, "HYTT") pursuant to which Encompass will, among other
things, license certain assets of HYTT;

      WHEREAS, it is a condition of closing the transactions contemplated by the
Agreement that Executive accept employment with the Company.

      NOW, THEREFORE, in consideration of the mutual covenants and promises
herein contained, and other good and valuable consideration, the receipt and
sufficiency of which are hereby acknowledged, the parties hereto agree as
follows:

      1. EMPLOYMENT.

            (a) Encompass hereby employs Executive, and Executive accepts
employment with Encompass, as Chief Executive Officer, or such other executive
position with similar responsibilities and duties of a chief executive officer
of a company.

            (b) ACT hereby employs Executive, and Executive hereby accepts
employment with ACT, as Senior Vice President, or such other executive position
with similar responsibilities and duties of a senior vice president of a company
as may be determined by the Board of Directors of ACT (the "Board") from time to
time during the Employment Period (as defined below).

            (c) As soon as practicable after the date hereof, the Board shall
authorize the increase of the number of directors on the Board by one and, upon
such increase, shall appoint Executive to fill such vacancy.

            (d) In addition to his duties set forth in this Paragraph 1 and in
Paragraph 3 below, Executive shall at the request of the ACT CEO (as defined
below) or the Board serve as an officer or director of subsidiary of ACT,
without additional compensation and subject to any policy of the Compensation
Committee of the Board (the "Compensation Committee") with regard to directors'
fees.

<PAGE>

      2. TERM. The initial term of this Agreement shall commence on the
Effective Date and expire on the second anniversary thereof (the "Initial
Employment Period"), unless earlier terminated in accordance with its terms;
provided, however, that the Company shall have the option of retaining the
services of Executive, on the terms set forth in this Agreement, for an
additional one-year period by providing Executive with written notice thereof
not less than thirty (30) days prior to the expiration of the Initial Employment
Period (the "Option Period" and together with the Initial Employment Period, the
"Employment Period"). Unless earlier terminated in accordance herewith, upon
expiration of the Option Period, this Agreement shall be deemed to have been
extended for additional terms of successive one year periods commencing on the
day after the expiration of the then current Employment Period.

      3. EMPLOYMENT AND DUTIES.

            3.1 Duties and Responsibilities.

                  (a) Executive's area of responsibility during the Employment
Period shall be that of Chief Executive Officer of Encompass and such senior
executive position of ACT to which the Board might appoint him. Executive shall
directly report to the Chief Executive Officer of ACT (the "ACT CEO"), or such
other senior executive officer of ACT, as determined from time to time by the
Company. The services to be rendered by Executive pursuant to this Agreement
shall consist of such services as defined and directed by the Board or the ACT
CEO.

                  (b) During the Employment Period, Executive shall serve the
Company faithfully and to the best of his ability; shall devote his entire
working time, attention, energy and skill to his employment and the benefit and
business of the Company; and shall use his best efforts, skills and ability to
promote its interests and to perform such duties as from time to time may be
reasonably assigned to him and are consistent with his titles and positions with
the Company.

                  (c) During the Employment Period, in addition to any other
duties or responsibilities the Company gives to Executive, Executive shall be
required to sign, and shall sign, all certifications and such other documents or
instruments required of an executive of a public company or otherwise by (i) the
Securities and Exchange Commission, (ii) any exchange or association on which
the Company's shares of capital stock are listed, (iii) any federal, state or
local authority, (iv) any other governmental, quasi-governmental or
non-governmental entity or organization (foreign or domestic) that regulates or
has authority over the Company, and/or (v) the Company in connection with any of
the foregoing.

            3.2 Observance of Rules and Regulations. Executive agrees to observe
and comply with all applicable laws and regulations, as well as the rules and
regulations of the Company, with respect to the performance of his duties.

            3.3 Resignation from Other Positions. On or prior to the date
hereof, Executive shall resign from any and all other positions he may hold as
an officer or director with any other company, other than the Company; provided,
however, that notwithstanding the foregoing, Executive shall be permitted to
remain as (i) an outside director, but not as Chairman, of Hy-Tech Technology
and Emerging Delta Corp., and (ii) Chairman of Altos Bancorp, Inc. ("Altos") for
so long as Altos remains a privately held company that is not required to file
periodic and other reports pursuant to Section 13(a) or 15(d) of the Securities
Exchange Act of 1934, as amended.

<PAGE>

      4. COMPENSATION; BENEFITS AND EXPENSES.

            4.1 Acquisition Bonuses.

                  (a) Upon execution of this Agreement, ACT shall grant to
Executive, and Executive shall receive, 50,000,000 shares of ACT's restricted
common stock, priced at $.01 per share, of which (i) 12,500,000 shares will
fully vest on July 1, 2005, and (ii) 37,500,000 shares will fully vest on July
1, 2006 (together, the "ACT Shares"); provided, as to each vesting tranch, that
Executive is then employed by the Company; and provided further that the number
of ACT Shares shall be adjusted accordingly for stock splits, reverse stock
splits and other recapitalizations effected by ACT. Notwithstanding the
foregoing, in the event Executive's employment with the Company is terminated by
the Company without "cause" prior to the expiration of the Initial Employment
Period, a pro-rata amount of otherwise unvested ACT Shares, based on the number
of days elapsed during the applicable fiscal year, shall become fully vested and
payable by the Company.

                  (b) Within five (5) business days after the later to occur of
(i) the consummation of the transaction contemplated by that certain Asset
Purchase Agreement, dated May 27, 2004, by and between Cyber-Test, Inc., a
Delaware corporation, and Cyber-Test, Inc. a Florida corporation, and (ii) the
consummation of the transaction contemplated by that certain Agreement, dated
May 27, 2004, by and among Encompass and HYTT, the Company shall pay to
Executive $15,000 in cash.

                  (c) Within five (5) business days after the later to occur of
(i) the consummation of a merger with Pacific Magtron International Corp., and
(ii) the consummation of the acquisition of assets by the Company or an
affiliate thereof of the assets of BCD 2000, Inc., the Company shall pay to
Executive $15,000 in cash.

            4.2 Base Salary. As compensation for the services to be rendered
hereunder, during the Initial Employment Period, the Company shall pay to
Executive an annual base salary (the "Base Salary") of $200,000; and during the
Option Period, the Base Salary shall be $225,000. The Base Salary shall be
payable in accordance with usual payroll practices of the Company.

            4.3 Bonus.

                  (a) For each fiscal year or portion thereof after the
Effective Date and during the Employment Period, the Company shall pay to
Executive an annual performance bonus, in cash and/or restricted stock of ACT,
in an amount determined at the sole discretion of the Compensation Committee,
taking into account Executive's contribution to ACT's consolidated net earnings
and stock appreciation during such fiscal year (the "ACT Performance Bonus").

<PAGE>

                  (b) Immediately following each fiscal year, the Company shall
set aside for the payment of Encompass executive bonuses, an amount equal to
five percent (5%) of net income of Encompass during such fiscal year (the
"Encompass Bonus Pool"). For each fiscal year or portion thereof after the
Effective Date and during the Employment Period, the Company shall pay to
Executive an annual performance bonus, in cash and/or restricted stock of ACT,
equal to a portion of the Encompass Bonus Pool, as determined by the
Compensation Committee, in its sole discretion (the "Encompass Performance
Bonus" and together with the ACT Performance Bonus, the "Performance Bonuses").

For purposes hereof, "net income" shall mean, with respect to Encompass, for any
fiscal year, the net income (loss) of Encompass for such fiscal year, determined
on a consolidated basis (consolidated basis shall include Encompass and all of
its wholly-owned subsidiaries) in accordance with generally accepted accounting
principals, consistently applied; provided, however, that there shall be
excluded from net income (a) the net income (loss) of any person in which
Encompass has a joint interest with a third party, except to the extent such net
income is actually paid to Encompass by dividend or other distribution during
such fiscal year, (b) the net income (or loss) of any person accrued prior to
the date it becomes a subsidiary of Encompass or is merged into or becomes
consolidated with Encompass or its assets are purchased by Encompass, and (c)
the net income (if positive) of any subsidiary of Encompass to the extent that
the declaration or payment of dividends or similar distributions of such net
income by such subsidiary (i) is not at that time permitted by operation of the
terms of its charter or any agreement, instrument, judgment, decree, order
statute, rule or governmental regulation or (ii) would be subject to any taxes
payable on such dividends or distributions.

                  (c) In addition to the Performance Bonuses, the Company may
grant restricted shares of common stock of ACT to Executive, with a vesting
schedule and other terms established by the Compensation Committee, in its sole
discretion (the "Incentive Bonus").

                  (d) Executive acknowledges that the amount of the Performance
Bonuses and the amount of the Incentive Bonus shall at all times be determined
by the Compensation Committee, in its sole discretion. The Company shall pay
each of the Performance Bonuses and the Incentive Bonus to Executive within
thirty (30) days after the Company's audited results for the applicable fiscal
year are delivered to the Company, but in no event later than October 15 of the
immediately following fiscal year.

            4.4 Life Insurance.

                  (a) During the Employment Period, the Company shall provide
Executive with term life insurance with a death benefit equal to $1,000,000,
provided that Executive is insurable. The Company shall pay all premiums with
respect to such life insurance. Such life insurance may be provided either
through the Company's group life insurance programs, by an individual policy, or
by a combination of both group and individual policies. Executive shall at all
times designate the beneficiary(ies) of such life insurance.

                  (b) In addition to Section 4(a) above, the Company shall
maintain "key man" life insurance on the life of Executive with a death benefit
equal to $2,000,000. The Company shall pay all premiums with respect to such
life insurance. The Company shall at all times designate the beneficiary(ies) of
such "key man" life insurance.

<PAGE>

            4.5 Other Benefits. Executive shall also be eligible to participate
in any life and health insurance programs that the Company makes available to
all of its executives of similar seniority. Executive shall also be eligible to
receive discretionary performance based bonuses as approved and authorized by
the Compensation Committee, including any incentive stock programs approved by
ACT's shareholders.

            4.6 Business Expenses. Executive will be reimbursed, in accordance
with the Company's expense reimbursement policy, for business expenses that have
been pre-approved by the Board or the ACT CEO upon presentation of vouchers or
other documents reasonably necessary to verify the expenditures and sufficient,
in form and substance, to satisfy Internal Revenue Service requirements for such
expenses.

            4.7 Vacation. Executive shall be entitled to take up to four (4)
weeks of vacation per calendar year, which shall be taken in accordance with the
Company's vacation policy in effect from time to time for executives of
comparable seniority.

      5. NO COMPETITIVE ACTIVITIES; CONFIDENTIALITY; INVENTION

            5.1 General Restriction. During the Employment Period and for a
period of two (2) years thereafter (the "Restricted Period"), Executive
covenants and agrees that, except on behalf of the Company, he will not,
directly or indirectly:

                  (a) Competing Business. Own, manage, operate, control,
participate in the ownership, management, operation or control of, be employed
by, or provide services as a consultant to, any individual or business that is
involved in business activities that are the same as, similar to or in
competition with, directly or indirectly, with any business activities
conducted, or actively being planned, by the Company during the Restricted
Period (it being acknowledged that the Company's business is national in scope).
The ownership of less than one percent (1%) of the outstanding stock of any
public corporation shall not be deemed a violation of this provision.

            (b) Soliciting Customers. Attempt in any manner to contact or
solicit any individual, firm, corporation or other entity (i) that is or has
been, a customer of the Company at any time during the Restricted Period, (ii)
to which a proposal has been made by the Company during the Restricted Period or
(iii) appearing on the Company's new business target list on the date of
Executive's termination (as such list has been prepared and maintained in
accordance with the Company's past practice), for the purpose of providing
services or products similar to the services and products provided by the
Company, or engaging in any activity which could be, directly or indirectly,
competitive with the business of the Company.

                  (c) Interfering with Other Relations. Persuade or attempt to
persuade any supplier, vendor, licensor or other entity or individual doing
business with the Company to discontinue or reduce its business with the Company
or otherwise interfere in any way with the business relationships and activities
of the Company.

<PAGE>

                  (d) Employees. Attempt in any manner to solicit any
individual, who is at the time of such attempted solicitation, or at any time
during the one (1) year period preceding the termination of Executive's
employment, an employee or consultant of the Company, to terminate his or her
employment or relationship with the Company, or engage such individual, as an
employee or consultant. Cooperate with any other person in persuading, enticing
or aiding, or attempting to persuade, entice or aid, any employee of or
consultant to the Company to terminate his or her employment or business
relationship with the Company, or to become employed as an employee or retained
as a consultant by any person other than the Company.

            5.2 Confidentiality Agreement. Executive shall not, either during
the Employment Period or at any time thereafter, use or disclose to any third
person any Confidential Information of the Company, other than at the direction
of the Company, or pursuant to a court order or subpoena, provided that
Executive will give notice of such court order or subpoena to the Company prior
to such disclosure. Upon the termination of Executive's employment with the
Company for any reason, Executive shall return any notes, records, charts,
formulae or other materials (whether in hard copy or computer readable form)
containing Confidential Information, and will not make or retain any copies of
such materials. Without limiting the generality of the foregoing, the parties
acknowledge that the Company from time to time may be subject to agreements with
its customers, suppliers or licensors to maintain the confidence of such other
persons' confidential information. The terms of such agreements may require that
the Company's employees, including Executive, be bound by such agreements, and
Executive shall be deemed so bound upon notice to him of the terms of such
agreements. The term "Confidential Information" as used herein shall mean any
confidential or proprietary information of the Company whether of a technical,
engineering, operational, financial or economic nature, including, without
limitation, all prices, discounts, terms and conditions of sale, trade secrets,
know-how, customers, inventions, business affairs or practices, systems,
products, product specifications, designs, plans, manufacturing and other
processes, data, ideas, details and other information of the Company.
Confidential Information shall not include information which can be proven by
Executive to have been developed by his own work as of the Effective Date
completely independent of its disclosure by the Company or which is in the
public domain, provided such information did not become available to the general
public as a result of Executive's breach of this Paragraph 5.2.

            5.3 Disclosure of Innovations. Executive shall make prompt and full
written disclosure to the Company and solely the Company of all writings,
inventions, processes, methods, plans, developments, improvements, procedures,
techniques and other innovations of any kind that Executive may make, develop or
reduce to practice, alone or jointly with others, at any time during the
Employment Period and for a period of one (1) year thereafter, whether during
working hours or at any other time and whether at the request or upon the
suggestion of the Company or otherwise, and whether or not they are eligible for
patent, copyright, trademark, trade secret or other legal protection
(collectively, "Innovations"). Examples of Innovations shall include, but are
not limited to, discoveries, research, formulas, tools, know-how, marketing
plans, new product plans, production processes, advertising, packaging and
marketing techniques and improvements to computer hardware or software. The
written disclosures provide for herein shall be made to the ACT CEO or the
Board.

<PAGE>

            5.4 Assignment of Ownership of Innovations. All Innovations shall be
the sole and exclusive property of the Company. Executive hereby assigns all
rights, title or interest in and to the Innovations to the Company. At the
Company's request and expense, during the Employment Period and at any time
thereafter, Executive will assist and cooperate with the Company in all respects
and will execute documents and give testimony to obtain, maintain, perfect and
enforce for the Company any and all patent, copyright, trademark, trade secret
and other legal protections for the Innovations.

            5.5 Remedies. Executive acknowledges that the restrictions contained
in the foregoing paragraphs 5.1 through 5.4, in view of the nature of the
business in which the Company is engaged, are reasonable and necessary in order
to protect the legitimate interests of the Company, and that the legal remedies
for a breach of any of the provisions of this section 5 will be inadequate and
that such provisions may be enforced by restraining order, injunction, specific
performance or other equitable relief. Such equitable remedies shall be
cumulative and in addition to any other remedies which the injured party or
parties may have under applicable law, equity, this Agreement or otherwise.
Executive shall not, in any action or proceeding to enforce any of the
provisions of this Paragraph 5, assert the claim or defense that an adequate
remedy at law exists. The prevailing party shall be entitled to recover its
legal fees and expenses in any action or proceeding for breach of this section
5.

            5.6 Company Property. All Confidential Information; all Innovations;
and all correspondence, files, documents, advertising, sales, manufacturers' and
other materials or articles or other information of any kind, in any media, form
or format furnished to Executive by the Company, which may not deemed
confidential, shall be and remain the sole property of the Company ("Company
Property"). Upon termination or at the Company's request, whichever is earlier,
Executive shall immediately deliver to the Company all such Company Property.

            5.7 Public Policy/Severability. The parties do not wish to impose
any undue or unnecessary hardship upon Executive following his departure from
the Company's employment. The parties have attempted to limit the provisions of
this section 5 to achieve such a result, and the parties expressly intend that
all provisions of this section 5 be construed to achieve such result. If,
contrary to the effort and intent of the parties, any covenant or other
obligation contained in this section 5 shall be found not to be reasonably
necessary for the protection of the Company, to be unreasonable as to duration,
scope or nature of restrictions, or to impose an undue hardship on Executive,
then it is the desire of the parties that such covenant or obligation not be
rendered invalid thereby, but rather that the duration, scope or nature of the
restrictions be deemed reduced or modified, with retroactive effect, to render
such covenant or obligation reasonable, valid and enforceable. The parties
further agree that in the event a court, despite the efforts and intent of the
parties, declares any portion of the covenants or obligations in this section 5
invalid, the remaining provisions of this section 5 shall nonetheless remain
valid and enforceable.

      6. TERMINATION.

            6.1 Termination For Cause. Notwithstanding anything to the contrary
contained herein, this Agreement may be terminated prior to the expiration of
the Employment Period upon seven (7) days' prior written notice from the Company
to Executive for "cause," at which time the Company shall have no further
obligations or liabilities to Executive whether under this Agreement or
otherwise and Executive's right to further compensation and benefits hereunder
(including, but not limited to, unvested stock) shall immediately cease, other
than payment to Executive of Base Salary accrued, and reimbursement of expenses
incurred in accordance with Paragraph 4.6, prior to the effective date of
termination of this Agreement (the "Termination Date"). As used herein and
throughout this Agreement, the term "cause" shall mean (i) any act or omission
by Executive that constitutes malfeasance, misfeasance or nonfeasance in the
course of Executive's duties hereunder, or in the judgment of the Board or the
ACT CEO, Executive has been grossly negligent (including habitual neglect of
duties), incompetent or insubordinate in carrying out his duties hereunder, (ii)
a material breach of this Agreement that is not cured within ten (10) days of
receipt of notice thereof, (iii) Executive's breach of a fiduciary duty owed to
the Company or its affiliates, or (iv) Executive's conviction of, or pleading
nolo contendere to, a criminal offense or crime constituting a misdemeanor or
felony, or conviction in respect to any act involving fraud, dishonesty or moral
turpitude (other than minor traffic infractions or similar minor offenses).

<PAGE>

            6.2 Termination without Cause.

                  (a) Without Cause. This Agreement may be terminated by the
Company without cause and for any reason or no reason prior to the expiration of
the Employment Period upon thirty (30) days' prior written notice from the
Company to the Executive.

                  (b) Severance. In the event that the Company terminates
Executive's employment without cause, the Company shall pay to Executive (i)
Base Salary accrued, and expenses incurred in accordance with Paragraph 4.6,
prior to the Termination Date, (ii) any unpaid bonus owed to Executive for a
prior fiscal year ((i) and (ii) together, the "Accrued Payments"), which Accrued
Payments shall be paid to Executive in accordance with Sections 4.2, 4.3 and
4.6, as applicable, and (iii) an additional amount of Base Salary which would
have been payable to Executive during the six (6) month period immediately
following the Termination Date (the "Severance Payment"), which Severance
Payment shall be payable in cash to Executive in equal monthly installments on
the first business day of each calendar month during the six (6) month period
immediately following the Termination Date. Except as provided in the preceding
sentence, the Company shall have no further obligations or liabilities to
Executive whether under this Agreement or otherwise and Executive's right to
further compensation and benefits hereunder (including, but not limited to,
unvested stock) shall immediately cease.

            6.3 Termination of Other Positions. Upon the Termination Date,
Executive hereby resigns as Chief Executive Officer of Encompass and any and all
other positions as officer or director Executive may then hold with the Company,
and as fiduciary of any benefit plan of the Company. Executive shall promptly
execute any further documentation as requested by the Company and, if Executive
is to receive any payments from the Company, execution of such further
documentation shall be a condition thereof.

      7. DISABILITY OR DEATH.

<PAGE>

            7.1 Disability. If, during the Employment Period, Executive becomes
disabled or incapacitated as determined under the Company's Long Term Disability
Policy ("Permanently Disabled"), the Company shall have the right at any time
thereafter (but in no event less than 120 days after the event causing such
disability or incapacity), so long as Executive is then still Permanently
Disabled, to terminate this Agreement upon thirty (30) days' prior written
notice to Executive. In the event the Company does not have a Long Term
Disability Policy at the time of the event causing the Executive to become
Permanently Disabled, "Permanently Disabled" shall mean Executive's inability to
fully perform his duties and responsibilities hereunder to the full extent
required by the Company by reason of illness, injury or incapacity for 120
consecutive days or for more than six (6) months during any twelve (12) month
period. If the Company elects to terminate this Agreement in the event that
Executive becomes Permanently Disabled, the Company shall have no further
obligations or liabilities to Executive, whether under this Agreement or
otherwise (including, but not limited to, unvested stock) , other than payment
to Executive of the Accrued Payments, which Accrued Payments shall be paid to
Executive in accordance with Sections 4.2, 4.3 and 4.6, as applicable.

            7.2 Death. If Executive dies during the Employment Period, this
Agreement shall automatically terminate as of the date of Executive's death, and
the Company shall have no further obligations or liabilities to Executive,
whether under this Agreement or otherwise (including, but not limited to,
unvested stock), other than payment to Executive's estate of the Accrued
Payments, which Accrued Payments shall be paid to Executive in accordance with
Sections 4.2, 4.3 and 4.6, as applicable.

      8. INDEMNIFICATION. Each of the Company and Executive shall indemnify the
other for any losses, damages, liabilities, judgments, claims, costs, penalties
and expenses incurred by such other party (including, without limitation, costs
and reasonable attorneys' fees and costs), resulting from the indemnifying
party's failure to perform any of their obligations contained in this Agreement.
The Company shall be obligated to indemnify Executive against those liabilities
incurred by him in connection with any proceeding to which he is made a party as
the result of his performing his duties hereunder solely in accordance with, and
as permitted by, the Company's bylaws. As soon as practicable, ACT shall use
commercially reasonable efforts to obtain directors' and officers' insurance in
amounts equal to amounts maintained by publicly companies similarly situated to
that of ACT.

      9. GOVERNING LAW. This Agreement shall be governed by the internal laws of
the State of Delaware. Any action to enforce any term hereof shall be brought
exclusively within the state or federal courts of Delaware to which jurisdiction
and venue all parties hereby submit themselves.

      10. BINDING EFFECT. Except as otherwise herein expressly provided, this
Agreement shall be binding upon, and shall inure to the benefit of the parties
hereto, their respective heirs, legal representatives, successors and assigns.

      11. ASSIGNMENT. Any assignee of the Company shall have the right to
enforce the restrictive covenants set forth in this Agreement, and the Company
shall have the right to assign this Agreement and the right to enforce such
covenants to any successor or assign of the Company.

<PAGE>

      12. NOTICES. All notices, designations, consents, offers, acceptances,
waivers or any other communication provided for herein, or required hereunder,
shall be sufficient if in writing and if sent by registered or certified mail,
return receipt requested, overnight courier, or delivered by hand to (i)
Executive at his last known address on the books of the Company or (ii) the
Company at its principal place of business.

      13. ADDITIONAL DOCUMENTS. Each of the parties hereto agrees to execute and
deliver, without cost or expense to any other party, any and all such further
instruments or documents and to take any and all such further action reasonably
requested by such other of the parties hereto as may be necessary or convenient
in order to effectuate this Agreement and the intents and purposes thereof.

      14. COUNTERPARTS. This Agreement may be executed simultaneously in several
counterparts, each of which shall be deemed an original, but all of which
together shall constitute one and the same instrument, and such counterparts may
be delivered by facsimile transmission, which facsimile copies shall be deemed
originals.

      15. ENTIRE AGREEMENT. This Agreement contains the sole and entire
agreement and understanding of the parties and supersedes any and all prior
agreements, discussions, negotiations, commitments and understandings among the
parties hereto with respect to the subject matter hereof. There are no
representations, agreements, arrangements or understandings, oral or written,
between or among the parties concerning the subject matter hereto, which are not
fully expressed herein or in any supplemental written agreements of even or
subsequent date hereof.

      16. SEVERABILITY. If any provision of this Agreement, or the application
thereof to any person or circumstances, shall, for any reason and to any extent,
be invalid or unenforceable, the remainder of this Agreement and the application
of such provision to other persons or circumstances shall not be affected
thereby, but rather shall be enforced to the greatest extent permitted by law.

      17. MODIFICATION. This Agreement cannot be changed, modified or discharged
orally, but only if consented to in writing by both parties.

      18. CONTRACT HEADINGS. All headings of the Paragraphs of this Agreement
have been inserted for convenience of reference only, are not to be considered a
part of this Agreement, and shall in no way affect the interpretation of any of
the provisions of this Agreement.

      19. WAIVER. Failure to insist upon strict compliance with any of the
terms, covenants, or conditions hereof shall not be deemed a waiver of such
term, covenant, or condition, nor shall any waiver or relinquishment of any
right or power hereunder at any one time or more times be deemed a waiver or
relinquishment of such right or power at any other time or times.

      20. REPRESENTATION OF EXECUTIVE. Executive, with the full knowledge that
the Company is relying thereon, represents and warrants that he has not made any
commitment inconsistent with the provisions hereof and that he is not under any
disability which would prevent him from entering into this Agreement and
performing all of his obligations hereunder.

<PAGE>

      21. JOINT PARTICIPATION IN DRAFTING. Each party to this Agreement
participated in the drafting of this Agreement. As such, the language used
herein shall be deemed to be the language chosen by the parties hereto to
express their mutual intent, and no rule of strict construction shall be applied
against any party to this Agreement.

<PAGE>

      IN WITNESS WHEREOF the parties hereto have executed this Agreement as of
the day and year first above written.

                                      ENCOMPASS GROUP, INC.

                                      By:
                                         --------------------------------------
                                          Name:
                                          Title:

                                      ADVANCED COMMUNICATIONS TECHNOLOGIES, INC.

                                      By:
                                         -------------------------------------
                                          Name:
                                          Title:

                                      EXECUTIVE:

                                         -------------------------------------
                                          MARTIN NIELSONESCROW AGREEMENT

      THIS ESCROW  AGREEMENT  (this  "Agreement") is made and entered into as of
May 28, 2004 ADVANCED COMMUNICATIONS  TECHNOLOGIES,  INC., a Florida corporation
(the "Company"); the Buyer(s) listed on the Investment Agreement, dated the date
hereof (the "Investor(s)"),  and BUTLER GONZALEZ, LLP, as Escrow Agent hereunder
(the "Escrow Agent").

                                   BACKGROUND

      WHEREAS, the parties hereto have entered into an Investment Agreement (the
"Investment Agreement") of even date herewith.

      WHEREAS,  this  Agreement  is a  condition  precedent  of  the  Investment
Agreement.

      WHEREAS,  to induce the  Investor to execute  and  deliver the  Investment
Agreement,  the Company has agreed to provide certain  registration rights under
the  Securities  Act of 1933, as amended,  and the rules and  regulations  there
under, or any similar  successor  statute  (collectively,  the "1933 Act"),  and
applicable state securities laws.

      WHEREAS,  Escrow Agent has agreed to accept,  hold, and disburse the funds
deposited with it in accordance with the terms of this Agreement.

      WHEREAS,  in order to  establish  the  escrow of funds  and to effect  the
provisions of the Securities Purchase Agreement, the parties hereto have entered
into this Agreement.

      NOW THEREFORE,  in consideration of the foregoing,  it is hereby agreed as
follows:

      1. DEFINITIONS. The following terms shall have the following meanings when
used herein:

            a. "Escrow  Funds" shall mean the funds  deposited with Escrow Agent
pursuant to this Agreement.

            b. "Joint Written Direction" shall mean a written direction executed
by the Investor(s) and the Company  directing  Escrow Agent to disburse all or a
portion  of the  Escrow  Funds or to take or  refrain  from  taking  any  action
pursuant to this Agreement.

            c. "Escrow Period" shall begin with the commencement of the Offering
and shall terminate upon the earlier to occur of the following dates:

                  (i) The date upon  which  Escrow  Agent  confirms  that it has
received in the Escrow  Account all of the  proceeds of the sale of the Series A
Convertible Preferred Stock (the "Series A Preferred Stock");
<PAGE>

                  (ii) The  expiration  of  twenty  (20)  days  from the date of
commencement  of the  Offering  (unless  extended  by mutual  written  agreement
between the Company and the Investor(s)  with a copy of such extension to Escrow
Agent); or

                  (iii)  The  date  upon  which a  determination  is made by the
Company and the  Investor(s)  to terminate the Offering prior to the sale of all
the Convertible Debentures.

      During the Escrow Period,  the Company and the  Investor(s) are aware that
they are not entitled to any funds received into escrow and no amounts deposited
in  the  Escrow  Account  shall  become  the  property  of  the  Company  or the
Investor(s)  or any other  entity,  or be subject to the debts of the Company or
the Investor(s) or any other entity.

      2.  APPOINTMENT OF AND ACCEPTANCE BY ESCROW AGENT. The Investor(s) and the
Company hereby appoint Escrow Agent to serve as Escrow Agent  hereunder.  Escrow
Agent hereby accepts such  appointment and, upon receipt by wire transfer of the
Escrow  Funds in  accordance  with Section 3 below,  agrees to hold,  invest and
disburse the Escrow Funds in accordance with this Agreement.

            a. The Company hereby  acknowledges that the Escrow Agent is counsel
to the Investor(s) in connection with the transactions contemplated and referred
herein.  The  Company  agrees  that  in the  event  of any  dispute  arising  in
connection  with this Escrow  Agreement  or  otherwise  in  connection  with any
transaction  or agreement  contemplated  and referred  herein,  the Escrow Agent
shall be permitted to continue to represent the Investor(s) and the Company will
not seek to disqualify such counsel.

      3. CREATION OF ESCROW FUNDS.  On or prior to the date of the  commencement
of the Offering,  the parties shall  establish an escrow account with the Escrow
Agent,   which   escrow   account   shall  be  entitled  as  follows:   Advanced
Communications  Technologies,  Inc./Cornell Capital Partners,  LP Escrow Account
for the deposit of the Escrow Funds. The Investor(s)  will instruct  subscribers
to wire funds to the account of the Escrow Agent as follows:

BANK:                         Wachovia Bank, N.A.

ROUTING #:                    031201467

ACCOUNT #:                    2030000803055

NAME ON ACCOUNT:              Butler Gonzalez LLP, as Escrow Agent

NAME ON SUB-ACCOUNT:          Advanced Communications Technologies, Inc./Cornell
                              Capital Partners, LP Escrow account

      4.  DEPOSITS INTO THE ESCROW  ACCOUNT.  The  Investor(s)  agrees that they
shall promptly  deliver funds for the payment of the  Convertible  Debentures to
Escrow Agent for deposit in the Escrow Account.

                                       2
<PAGE>

      5. DISBURSEMENTS FROM THE ESCROW ACCOUNT.

            a. The Escrow Agent will  continue to hold such funds until  Cornell
Capital  Partners,  LP on behalf of the  Investor(s) and Company execute a Joint
Written  Direction  directing  the Escrow  Agent to  disburse  the Escrow  Funds
pursuant to Joint Written  Direction  signed by the Company and the Investor(s).
In  disbursing  such funds,  Escrow Agent is  authorized to rely upon such Joint
Written  Direction  from the  Company  and the  Investor(s)  and may  accept any
signatory  from the Company  listed on the signature  page to this Agreement and
any signature from the Investor(s) that the Escrow Agent already has on file.

            b. In the event  Escrow  Agent  does not  receive  the amount of the
Escrow Funds from the Investor(s), Escrow Agent shall notify the Company and the
Investor(s). Upon receipt of payment instructions from the Company, Escrow Agent
shall refund to each subscriber  without  interest the amount received from each
Investor(s),  without  deduction,  penalty,  or expense to the  subscriber.  The
purchase  money returned to each  subscriber  shall be free and clear of any and
all claims of the Company, the Investor(s) or any of their creditors.

            c. In the event  Escrow  Agent does receive the amount of the Escrow
Funds  prior to  expiration  of the Escrow  Period,  in no event will the Escrow
Funds be released to the Company  until such amount is received by Escrow  Agent
in collected funds. For purposes of this Agreement,  the term "collected  funds"
shall mean all funds  received by Escrow Agent which have cleared normal banking
channels and are in the form of cash.

      6. COLLECTION PROCEDURE.  Escrow Agent is hereby authorized to deposit the
proceeds of each wire in the Escrow Account.

      7.  SUSPENSION OF  PERFORMANCE:  DISBURSEMENT  INTO COURT. If at any time,
there  shall exist any dispute  between  the  Company and the  Investor(s)  with
respect to  holding or  disposition  of any  portion of the Escrow  Funds or any
other  obligations of Escrow Agent hereunder,  or if at any time Escrow Agent is
unable to determine, to Escrow Agent's sole satisfaction, the proper disposition
of any portion of the Escrow Funds or Escrow Agent's proper actions with respect
to its obligations hereunder, or if the parties have not within thirty (30) days
of the furnishing by Escrow Agent of a notice of resignation pursuant to Section
9 hereof, appointed a successor Escrow Agent to act hereunder, then Escrow Agent
may, in its sole discretion, take either or both of the following actions:

            a.  suspend the  performance  of any of its  obligations  (including
without  limitation any  disbursement  obligations)  under this Escrow Agreement
until such dispute or uncertainty  shall be resolved to the sole satisfaction of
Escrow Agent or until a successor  Escrow Agent shall be appointed  (as the case
may be);  provided  however,  Escrow  Agent shall  continue to invest the Escrow
Funds in accordance with Section 8 hereof; and/or

            b.  petition  (by  means  of an  interpleader  action  or any  other
appropriate method) any court of competent  jurisdiction in any venue convenient
to Escrow Agent, for  instructions  with respect to such dispute or uncertainty,
and to the  extent  required  by law,  pay into  such  court,  for  holding  and
disposition in accordance with the instructions of such court, all funds held by
it in the Escrow Funds,  after deduction and payment to Escrow Agent of all fees
and expenses  (including  court costs and attorneys'  fees) payable to, incurred
by, or expected to be incurred by Escrow Agent in connection with performance of
its duties and the exercise of its rights hereunder.

                                       3
<PAGE>

            c.  Escrow  Agent  shall  have  no  liability  to the  Company,  the
Investor(s), or any person with respect to any such suspension of performance or
disbursement  into  court,  specifically  including  any  liability  or  claimed
liability that may arise, or be alleged to have arisen, out of or as a result of
any delay in the  disbursement of funds held in the Escrow Funds or any delay in
with respect to any other action required or requested of Escrow Agent.

      8. INVESTMENT OF ESCROW FUNDS. Escrow Agent shall deposit the Escrow Funds
in a non-interest bearing account.

      If Escrow  Agent has not  received a Joint  Written  Direction at any time
that an investment decision must be made, Escrow Agent shall maintain the Escrow
Funds, or such portion thereof,  as to which no Joint Written Direction has been
received, in a non-interest bearing account.

      9.  RESIGNATION AND REMOVAL OF ESCROW AGENT.  Escrow Agent may resign from
the performance of its duties  hereunder at any time by giving thirty (30) days'
prior written notice to the parties or may be removed, with or without cause, by
the parties,  acting jointly,  by furnishing a Joint Written Direction to Escrow
Agent,  at any time by the  giving of ten (10)  days'  prior  written  notice to
Escrow Agent as provided  herein below.  Upon any such notice of  resignation or
removal,  the  representatives  of the Investor(s) and the Company identified in
Sections 13a.(iv) and 13b.(iv),  below, jointly shall appoint a successor Escrow
Agent  hereunder,  which  shall be a  commercial  bank,  trust  company or other
financial  institution  with  a  combined  capital  and  surplus  in  excess  of
$10,000,000.00.  Upon the  acceptance  in writing of any  appointment  of Escrow
Agent hereunder by a successor  Escrow Agent,  such successor Escrow Agent shall
thereupon succeed to and become vested with all the rights,  powers,  privileges
and duties of the retiring Escrow Agent,  and the retiring Escrow Agent shall be
discharged  from its duties and  obligations  under this Escrow  Agreement,  but
shall not be  discharged  from any  liability  for actions taken as Escrow Agent
hereunder  prior  to  such   succession.   After  any  retiring  Escrow  Agent's
resignation or removal,  the provisions of this Escrow  Agreement shall inure to
its  benefit as to any  actions  taken or omitted to be taken by it while it was
Escrow  Agent under this  Escrow  Agreement.  The  retiring  Escrow  Agent shall
transmit all records pertaining to the Escrow Funds and shall pay all funds held
by it in the Escrow Funds to the successor Escrow Agent,  after making copies of
such records as the retiring  Escrow Agent deems  advisable and after  deduction
and payment to the retiring  Escrow  Agent of all fees and  expenses  (including
court costs and  attorneys'  fees)  payable to,  incurred  by, or expected to be
incurred by the retiring  Escrow Agent in connection with the performance of its
duties and the exercise of its rights hereunder.

      10. LIABILITY OF ESCROW AGENT.

            a. Escrow Agent shall have no liability or  obligation  with respect
to the Escrow  Funds  except  for Escrow  Agent's  willful  misconduct  or gross
negligence.  Escrow Agent's sole  responsibility  shall be for the  safekeeping,
investment, and disbursement of the Escrow Funds in accordance with the terms of
this  Agreement.  Escrow Agent shall have no implied duties or  obligations  and
shall not be charged with  knowledge or notice or any fact or  circumstance  not
specifically  set forth herein.  Escrow Agent may rely upon any instrument,  not
only as to its due  execution,  validity and  effectiveness,  but also as to the
truth and accuracy of any information contained herein, which Escrow Agent shall
in good faith  believe to be genuine,  to have been signed or  presented  by the
person or parties  purporting to sign the same and conform to the  provisions of
this  Agreement.  In no event  shall  Escrow  Agent be  liable  for  incidental,
indirect, special, and consequential or punitive damages. Escrow Agent shall not
be obligated to take any legal action or commence any  proceeding  in connection
with the Escrow  Funds,  any account in which Escrow Funds are  deposited,  this
Agreement or the Purchase  Agreement,  or to appear in,  prosecute or defend any
such legal action or proceeding. Escrow Agent may consult legal counsel selected
by it in any event of any dispute or question as to  construction  of any of the
provisions hereof or of any other agreement or its duties hereunder, or relating
to any dispute  involving  any party  hereto,  and shall incur no liability  and
shall be fully indemnified from any liability whatsoever in acting in accordance
with  the  opinion  or  instructions  of  such  counsel.  The  Company  and  the
Investor(s)   jointly  and  severally  shall  promptly  pay,  upon  demand,  the
reasonable fees and expenses of any such counsel.

                                       4
<PAGE>

            b. Escrow Agent is hereby  authorized,  in its sole  discretion,  to
comply with orders  issued or process  entered by any court with  respect to the
Escrow Funds, without determination by Escrow Agent of such court's jurisdiction
in the  matter.  If any  portion  of the Escrow  Funds is at any time  attached,
garnished  or  levied  upon  under  any  court  order,  or in case the  payment,
assignment,  transfer,  conveyance  or  delivery of any such  property  shall be
stayed or  enjoined  by any court  order,  or in any case any order  judgment or
decree shall be made or entered by any court affecting such property or any part
thereof,  then and in any such event,  Escrow Agent is  authorized,  in its sole
discretion, to rely upon and comply with any such order, writ judgment or decree
which it is advised by legal counsel  selected by it,  binding upon it,  without
the need for appeal or other action;  and if Escrow Agent complies with any such
order,  writ,  judgment or decree,  it shall not be liable to any of the parties
hereto or to any other person or entity by reason of such compliance even though
such order,  writ  judgment or decree may be  subsequently  reversed,  modified,
annulled, set aside or vacated.

      11.  INDEMNIFICATION OF ESCROW AGENT. From and at all times after the date
of this  Agreement,  the parties  jointly and severally,  shall,  to the fullest
extent  permitted by law and to the extent provided  herein,  indemnify and hold
harmless Escrow Agent and each director, officer, employee,  attorney, agent and
affiliate of Escrow Agent (collectively,  the "Indemnified Parties") against any
and all actions,  claims (whether or not valid), losses,  damages,  liabilities,
costs  and  expenses  of  any  kind  or  nature  whatsoever  (including  without
limitation  reasonable  attorney's  fees,  costs and  expenses)  incurred  by or
asserted against any of the Indemnified  Parties from and after the date hereof,
whether direct, indirect or consequential,  as a result of or arising from or in
any way relating to any claim,  demand,  suit, action, or proceeding  (including
any inquiry or  investigation) by any person,  including without  limitation the
parties to this Agreement,  whether  threatened or initiated,  asserting a claim
for any legal or  equitable  remedy  against  any  person  under any  statute or
regulation, including, but not limited to, any federal or state securities laws,
or under any common law or  equitable  cause or  otherwise,  arising  from or in
connection with the negotiation,  preparation, execution, performance or failure
of performance of this Agreement or any transaction contemplated herein, whether
or not any such  Indemnified  Party is a party to any such action or proceeding,
suit or the target of any such inquiry or investigation; provided, however, that
no  Indemnified  Party  shall  have the right to be  indemnified  hereunder  for
liability finally determined by a court of competent jurisdiction, subject to no
further appeal, to have resulted from the gross negligence or willful misconduct
of such  Indemnified  Party.  If any such  action or claim  shall be  brought or
asserted against any Indemnified  Party,  such Indemnified  Party shall promptly
notify the Company and the Investor(s) hereunder in writing, and the Investor(s)
and the Company shall assume the defense  thereof,  including the  employment of
counsel and the payment of all expenses.  Such  Indemnified  Party shall, in its
sole discretion,  have the right to employ separate counsel (who may be selected
by such  Indemnified  Party in its sole  discretion)  in any such  action and to
participate and to participate in the defense thereof, and the fees and expenses
of such  counsel  shall  be paid by such  Indemnified  Party,  except  that  the
Investor(s) and/or the Company shall be required to pay such fees and expense if
(a) the  Investor(s) or the Company agree to pay such fees and expenses,  or (b)
the  Investor(s)  and/or the  Company  shall fail to assume the  defense of such
action or proceeding or shall fail, in the sole  discretion of such  Indemnified
Party, to employ counsel reasonably satisfactory to the Indemnified Party in any
such action or proceeding, (c) the Investor(s) and the Company are the plaintiff
in any such action or  proceeding  or (d) the named or potential  parties to any
such action or proceeding  (including any potentially impleaded parties) include
both  the  Indemnified  Party,  the  Company  and/or  the  Investor(s)  and  the
Indemnified  Party shall have been  advised by counsel  that there may be one or
more legal  defenses  available to it which are different  from or additional to
those  available  to the Company or the  Investor(s).  The  Investor(s)  and the
Company  shall be  jointly  and  severally  liable to pay fees and  expenses  of
counsel  pursuant to the preceding  sentence,  except that any obligation to pay
under  clause (a) shall apply only to the party so  agreeing.  All such fees and
expenses payable by the Company and/or the Investor(s) pursuant to the foregoing
sentence  shall be paid from time to time as  incurred,  both in  advance of and
after the final  disposition  of such action or claim.  The  obligations  of the
parties under this section shall survive any termination of this Agreement,  and
resignation  or  removal  of  the  Escrow  Agent  shall  be  independent  of any
obligation of Escrow Agent.

                                       5
<PAGE>

      The parties agree that neither  payment by the Company or the  Investor(s)
of any claim by Escrow Agent for indemnification  hereunder shall impair, limit,
modify,  or affect,  as between the Investor(s) and the Company,  the respective
rights and obligations of Investor(s),  on the one hand, and the Company, on the
other hand, under the Placement Agency Agreement.

      12.  EXPENSES  OF ESCROW  AGENT.  Except as set  forth in  Section  11 the
Company shall  reimburse  Escrow Agent for all of its  reasonable  out-of-pocket
expenses,  including  attorneys' fees, travel expenses,  telephone and facsimile
transmission  costs,  postage  (including  express mail and  overnight  delivery
charges),   copying  charges  and  the  like.  All  of  the   compensation   and
reimbursement  obligations  set forth in this  Section  shall be  payable by the
Company,  upon demand by Escrow Agent. The obligations of the Company under this
Section shall survive any  termination of this Agreement and the  resignation or
removal of Escrow Agent.

      13. WARRANTIES.

            a.  The  Investor(s)   makes  the  following   representations   and
warranties to Escrow Agent:

                                       6
<PAGE>

                  (i) The  Investor(s)  has full power and  authority to execute
and deliver this Agreement and to perform its obligations hereunder.

                  (ii) This  Agreement  has been duly  approved by all necessary
corporate  action  of  the  Investor(s),  including  any  necessary  shareholder
approval,  has been  executed by duly  authorized  officers of the  Investor(s),
enforceable in accordance with its terms.

                  (iii)  The  execution,   delivery,   and  performance  of  the
Investor(s)  of this  Agreement  will not  violate,  conflict  with,  or cause a
default under the certificate of incorporation or bylaws of the Investor(s), any
applicable law or regulation, any court order or administrative ruling or degree
to which the  Investor(s)  is a party or any of its property is subject,  or any
agreement, contract, indenture, or other binding arrangement.

                  (iv)  Mark  Angelo  has  been  duly  appointed  to  act as the
representative of the Investor(s)  hereunder and has full power and authority to
execute,  deliver, and perform this Escrow Agreement, to execute and deliver any
Joint  Written  Direction,  to amend,  modify,  or waive any  provision  of this
Agreement,  and  to  take  any  and  all  other  actions  as  the  Investor(s)'s
representative  under this  Agreement,  all without further consent or direction
form, or notice to, the Investor(s) or any other party.

                  (v)  No  party   other  than  the   parties   hereto  and  the
Investor(s)s  have, or shall have, any lien,  claim or security  interest in the
Escrow  Funds or any part  thereof.  No  financing  statement  under the Uniform
Commercial Code is on file in any jurisdiction  claiming a security  interest in
or describing  (whether  specifically or generally) the Escrow Funds or any part
thereof.

                  (vi)  All  of  the   representations  and  warranties  of  the
Investor(s)  contained  herein are true and  complete  as of the date hereof and
will be true and complete at the time of any disbursement from the Escrow Funds.

            b. The Company makes the following representations and warranties to
the Escrow Agent:

                  (i) The  Company  is a  corporation  duly  organized,  validly
existing, and in good standing under the laws of the State of New Jersey and has
full power and  authority to execute and deliver this  Agreement  and to perform
its obligations hereunder.

                  (ii) This  Agreement  has been duly  approved by all necessary
corporate action of the Company,  including any necessary  shareholder approval,
has been executed by duly  authorized  officers of the Company,  enforceable  in
accordance with its terms.

                  (iii) The execution,  delivery, and performance by the Company
of this Agreement is in accordance  with the Securities  Purchase  Agreement and
will not violate,  conflict  with, or cause a default under the  certificate  of
incorporation  or bylaws of the Company,  any applicable law or regulation,  any
court order or  administrative  ruling or decree to which the Company is a party
or any of its property is subject,  or any agreement,  contract,  indenture,  or
other  binding  arrangement,  including  without  limitation  to the  Securities
Purchase Agreement, to which the Company is a party.

                                       7
<PAGE>

                  (iv)  Wayne I.  Danson has been duly  appointed  to act as the
representative  of the Company  hereunder  and has full power and  authority  to
execute,  deliver, and perform this Agreement,  to execute and deliver any Joint
Written Direction, to amend, modify or waive any provision of this Agreement and
to take all other actions as the Company's  Representative under this Agreement,
all without  further consent or direction from, or notice to, the Company or any
other party.

                  (v)  No  party   other  than  the   parties   hereto  and  the
Investor(s)s  have, or shall have, any lien,  claim or security  interest in the
Escrow  Funds or any part  thereof.  No  financing  statement  under the Uniform
Commercial Code is on file in any jurisdiction  claiming a security  interest in
or describing  (whether  specifically or generally) the Escrow Funds or any part
thereof.

                  (vi) All of the  representations and warranties of the Company
contained  herein are true and  complete  as of the date hereof and will be true
and complete at the time of any disbursement from the Escrow Funds.

      14. CONSENT TO JURISDICTION  AND VENUE. In the event that any party hereto
commences  a  lawsuit  or other  proceeding  relating  to or  arising  from this
Agreement,  the parties  hereto agree that the United States  District Court for
the District of New Jersey shall have the sole and exclusive  jurisdiction  over
any  such   proceeding.   If  all  such  courts  lack  federal   subject  matter
jurisdiction,  the parties agree that the Superior Court Division of New Jersey,
Chancery  Division of Hudson County shall have sole and exclusive  jurisdiction.
Any of these  courts  shall be proper  venue for any such  lawsuit  or  judicial
proceeding and the parties hereto waive any objection to such venue. The parties
hereto consent to and agree to submit to the  jurisdiction  of any of the courts
specified  herein  and agree to accept the  service of process to vest  personal
jurisdiction over them in any of these courts.

      15. NOTICE.  All notices and other  communications  hereunder  shall be in
writing and shall be deemed to have been validly served, given or delivered five
(5) days after deposit in the United States mails, by certified mail with return
receipt requested and postage prepaid,  when delivered  personally,  one (1) day
delivered  to  any  overnight   courier,   or  when   transmitted  by  facsimile
transmission  and upon  confirmation of receipt and addressed to the party to be
notified as follows:

If to Investor(s), to:        Cornell Capital Partners, LP
                              101 Hudson Street - Suite 3700
                              Jersey City, NJ 07302
                              Attention:  Mark Angelo
                                          Portfolio Manager
                              Telephone:  (201) 985-8300
                              Facsimile:  (201) 985-8266

                                       8
<PAGE>

If to Escrow Agent, to:       Butler Gonzalez LLP
                              1416 Morris Avenue, Suite 207
                              Union, NJ 07083
                              Attention:  David Gonzalez, Esq.
                              Telephone:  (908) 810-8588
                              Facsimile:  (908) 810-0973

If to the Company, to:        Advanced Communications Technologies, Inc.
                              420 Lexington Avenue, Suite 2739
                              New York, New York 10170
                              Attention:  Wayne I. Danson
                              Telephone:  (646) 227-1600
                              Facsimile:  (646) 227-1666

With a copy to:               Levinson & Lichtman, LLP
                              120 Palmetto Park Road, Suit 100
                              Boca Raton, Florida 33432
                              Attention:  Jonathan Lichtman
                              Telephone:  (561) 869-3600
                              Facsimile:  (561) 869-3601

Or to such other address as each party may designate for itself by like notice.

      16.  AMENDMENTS  OR  WAIVER.  This  Agreement  may  be  changed,   waived,
discharged  or terminated  only by a writing  signed by the parties  hereto.  No
delay or omission by any party in exercising any right with respect hereto shall
operate as waiver.  A waiver on any one occasion shall not be construed as a bar
to, or waiver of, any right or remedy on any future occasion.

      17.  SEVERABILITY.  To the  extent  any  provision  of this  Agreement  is
prohibited  by  or  invalid  under  applicable  law,  such  provision  shall  be
ineffective  to  the  extent  of  such  prohibition,   or  invalidity,   without
invalidating the remainder of such provision or the remaining provisions of this
Agreement.

      18.  GOVERNING LAW. This Agreement  shall be construed and  interpreted in
accordance  with the  internal  laws of the State of New Jersey  without  giving
effect to the conflict of laws principles thereof.

      19. ENTIRE  AGREEMENT.  This Agreement  constitutes  the entire  Agreement
between the parties relating to the holding, investment, and disbursement of the
Escrow Funds and sets forth in their entirety the  obligations and duties of the
Escrow Agent with respect to the Escrow Funds.

      20. BINDING EFFECT.  All of the terms of this  Agreement,  as amended from
time to time,  shall be binding upon, inure to the benefit of and be enforceable
by the respective heirs, successors and assigns of the Investor(s), the Company,
or the Escrow Agent.

                                       9
<PAGE>

      21.  EXECUTION  OF  COUNTERPARTS.  This  Agreement  and any Joint  Written
Direction  may be  executed  in  counter  parts,  which when so  executed  shall
constitute one and same agreement or direction.

      22.  TERMINATION.  Upon the  first to  occur  of the  disbursement  of all
amounts  in the  Escrow  Funds  pursuant  to  Joint  Written  Directions  or the
disbursement of all amounts in the Escrow Funds into court pursuant to Section 7
hereof,  this Agreement  shall  terminate and Escrow Agent shall have no further
obligation or liability  whatsoever with respect to this Agreement or the Escrow
Funds.

                  [REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]

                                       10
<PAGE>

      IN WITNESS WHEREOF the parties have hereunto set their hands and seals the
day and year above set forth.

                                        ADVANCED COMMUNICATIONS
                                        TECHNOLOGIES, INC.

                                        By:
                                           -------------------------------------
                                        Name:  Wayne I. Danson
                                        Title: President

                                        CORNELL CAPITAL PARTNERS, LP

                                        BY:    YORKVILLE ADVISORS, LLC
                                        ITS:   GENERAL PARTNER

                                        By:
                                           -------------------------------------
                                        Name:  Mark Angelo
                                        Title: Portfolio Manager

                                        BUTLER GONZALEZ LLP

                                        By:
                                           -------------------------------------
                                        Name:  David Gonzalez, Esq.
                                        Title: Partner

                                       11

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