Document:

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                                                                   EXHIBIT 10.13

                              EMPLOYMENT AGREEMENT

EMPLOYMENT AGREEMENT dated as of January 1, 2003, by and between HEALTH
MANAGEMENT SYSTEMS, INC., a New York corporation (the "Company"), and WILLIAM C.
LUCIA (the "Employee").

                              W I T N E S S E T H:

WHEREAS the Company and the Employee desire to enter into an Employment Contract
for the period provided in this Agreement, and the Employee is willing to accept
continued employment with the Company on a full-time basis, in accordance with
the terms and conditions set forth below:

NOW, THEREFORE, for and in consideration of the promises hereof and the mutual
covenants contained herein, the parties hereby covenant and agree as follows:

                  1. Term of Employment.

                  (a) Unless earlier terminated as provided in this Agreement,
         the term of the Employee's employment under this Agreement shall be for
         a period beginning on the date hereof and ending on the third
         anniversary of the date hereof (the "Initial Term").

                  (b) The term of the Employee's employment under this Agreement
         will be renewed for additional one-year terms (each a "Renewal Term")
         upon the expiration of the Initial Term or any Renewal Term unless the
         Company or the Employee delivers to the other, at least 90 days prior
         to the expiration of the Initial Term or the then current Renewal Term,
         as the case may be, a written notice specifying that the term of the
         Employee's employment will not be renewed at the end of the Initial
         Term or such Renewal Term, as the case may be.

                  2. Duties. The Employee shall be employed as the President of
         the Health Management System's TPL business unit and shall faithfully
         and competently perform such duties as inhere in such position and as
         are specified in the by-laws of the Company and shall also perform and
         discharge such other executive employment duties and responsibilities
         as the Chief Executive Officer, the Chief Operating Officer or the
         Board of Directors of the Company shall from time to time determine.
         The Employee shall perform his duties principally at such offices of
         the Company and its subsidiaries as their respective businesses shall
         require, from time to time, with such travel to such other locations
         from time to time as the Chief Executive Officer, the Chief Operating
         Officer or the Board of Directors of the Company may reasonably
         prescribe. Except as may otherwise be approved in advance by the Board
         of Directors of the Company, and except during vacation periods and
         reasonable periods of absence due to sickness, personal injury or other
         disability, the Employee shall devote his full business time throughout
         the Employment Term to the services required of him hereunder. The
         Employee shall render his business services exclusively to the Company
         and its subsidiaries during the Employment Term and shall use his best
         efforts, judgment and energy to improve and advance the business and
         interests of the Company and its subsidiaries in a manner consistent
         with the duties of his position. Nothing contained in this Section
         shall preclude the Employee from performing services for charitable or
         not-for-profit community organizations, provided that such activities
         do not interfere with the Employee's performance of his duties and
         responsibilities under this Agreement.

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William C. Lucia Agreement                                                Page 2

3.       Salary and Bonus.

                  (a) Salary. As compensation for the performance by the
         Employee of the services to be performed by the Employee hereunder
         during the Employment Term, the Company shall pay the Employee a base
         salary at the annual rate of Two Hundred Twenty Five Thousand Dollars
         ($225,000), said amount, together with any increases thereto as may be
         determined by the Board of Directors of the Company, in its sole
         discretion. Any Salary payable hereunder shall be paid in regular
         intervals in accordance with the Company's payroll practices from time
         to time in effect.

                  (b) Bonus. The Employee shall be eligible to receive bonus
         compensation from the Company in respect of each fiscal year during the
         Employment Term in an amount of 50% of Salary, in each case as may be
         determined by the Board of Directors of the Company in its sole
         discretion on the basis of meeting TPL business objectives established
         from time to time by the Board of Directors.

         4.  Other Benefits.  During the Employment Term, the Employee shall:

                  (a) be eligible to participate in employee fringe benefits and
         pension and/or profit sharing plans that may be provided by the Company
         for its senior executive employees in accordance with the provisions of
         any such plans, as the same may be in effect from time to time;

                  (b) be eligible to participate in any medical and health plans
         or other employee welfare benefit plans that may be provided by the
         Company for its senior executive employees in accordance with the
         provisions of any such plans, as the same may be in effect from time to
         time;

                  (c) be entitled to the number of paid vacation days in each
         calendar year determined by the Company from time to time for its
         senior executive officers, provided that such number of paid vacation
         days in each calendar year shall not be less than twenty work days
         (four calendar weeks); the Employee shall also be entitled to all paid
         holidays given by the Company to its senior executive officers;

                  (d) be eligible for consideration by the Board of Directors of
         the Company for awards of stock options under any stock option plan
         that may be established by the Company for its and its subsidiaries'
         key employees, the amount, if any, of shares for which options may be
         granted to Employee to be in the sole discretion of the Board of
         Directors of the Company;

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William C. Lucia Agreement                                                Page 3

                  (e) be entitled to sick leave, sick pay and disability
         benefits in accordance with any Company policy that may be applicable
         to senior executive employees from time to time; and

                  (f) be entitled to reimbursement for all reasonable and
         necessary out-of-pocket business expenses incurred by the Employee in
         the performance of his duties hereunder in accordance with the
         Company's normal policies from time to time in effect.

                  5. Confidential Information. The Employee hereby covenants,
         agrees and acknowledges as follows:

                  (a) The Employee has and will have access to and will
         participate in the development of or be acquainted with confidential or
         proprietary information and trade secrets related to the business of
         the Company and any present or future subsidiaries or affiliates of the
         Company (collectively with the Company, the "Companies"), including but
         not limited to (i) customer lists; claims histories, adjustments and
         settlements and related records and compilations of information; the
         identity, lists or descriptions of any new customers, referral sources
         or organizations; financial statements; cost reports or other financial
         information; contract proposals or bidding information; business plans;
         training and operations methods and manuals; personnel records;
         software programs; reports and correspondence; and management systems,
         policies or procedures, including related forms and manuals; (ii)
         information pertaining to future developments such as future marketing
         or acquisition plans or ideas, and potential new business locations;
         (iii) confidential or non-public information relating to business
         operations and strategic plans of third parties with which the
         Companies have or may be assessing commercial arrangements ("Third
         Party Information") and (iv) all other tangible and intangible
         property, that are used in the business and operations of the Companies
         but not made public. The information and trade secrets relating to the
         business of the Companies described herein above (including Third Party
         Information) in this paragraph (a) are hereinafter referred to
         collectively as the "Confidential Information", provided that the term
         Confidential Information shall not include any information (x) that is
         or becomes generally publicly available (other than as a result of
         violation of this Agreement by the Employee), (y) that the Employee
         receives on a nonconfidential basis from a source (other than the
         Companies or their representatives) or, in the case of Third Party
         Information, from a source (other than the Companies, the third parties
         to which such information relates or their respective representatives)
         that is not known by him to be bound by an obligation of secrecy or
         confidentiality to any of the Companies (or such third parties, in the
         case of Third Party Information) or (z) that was in the possession of
         the Employee prior to disclosure by the Companies (or such third
         parties, in the case of Third Party Information).

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William C. Lucia Agreement                                                Page 4

                  (b) The Employee shall not disclose, use or make known for his
         or another's benefit any Confidential Information or use such
         Confidential Information in any way except as is in the best interests
         of the Companies in the performance of the Employee's duties under this
         Agreement. The Employee may disclose Confidential Information when
         required by a third party and applicable law or judicial process, but
         only after providing immediate notice to the Company at any third
         party's request for such information, which notice shall include the
         Employee's intent with respect to such request.

                  (c) The Employee acknowledges and agrees that a remedy at law
         for any breach or threatened breach of the provisions of this Section 5
         would be inadequate and, therefore, agrees that the Companies shall be
         entitled to injunctive relief in addition to any other available rights
         and remedies in case of any such breach or threatened breach by the
         Employee (and the Employee hereby waives any requirement that any of
         the Companies provide a bond or other security in connection with the
         issuance of any such injunction); provided, however, that nothing
         contained herein shall be construed as prohibiting the Companies from
         pursuing any other rights and remedies available for any such breach or
         threatened breach.

                  (d) The Employee agrees that, upon termination of his
         employment with the Company for any reason, the Employee shall
         forthwith return to the Company all Confidential Information in
         whatever form maintained (including, without limitation, computer discs
         and other electronic media).

                  (e) The obligations of the Employee under this Section 5
         shall, except as otherwise provided herein, survive the termination of
         the Employment Term and the expiration or termination of this
         Agreement.

                  (f) Without limiting the generality of Section 9 hereof, the
         Employee hereby expressly agrees that the foregoing provisions of this
         Section 5 shall be binding upon the Employee's heirs, successors and
         legal representatives.

                  6. Termination.

                  (a) The Employee's employment hereunder shall be terminated
         upon the occurrence of any of the following:

                  (i)      the death of the Employee;

                  (ii) the Employee's inability to perform his duties on account
                  of disability or incapacity for a period of one hundred eighty
                  (180) or more days, whether or not consecutive, within any
                  period of twelve (12) consecutive months;

                  (iii) the Company giving written notice, at any time, to the
                  Employee that the Employee's employment is being terminated
                  "for cause" (as defined below);

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William C. Lucia Agreement                                                Page 5

                  (iv) the Company giving written notice, at any time, to the
                  Employee that the Employee's employment is being terminated
                  other than pursuant to clause (i), (ii) or (iii) above; or

                  (v) the Employee terminates his employment hereunder for any
                  reason whatsoever (whether by reason of retirement,
                  resignation or otherwise).

                  (b) Termination for "Cause": The following actions, failures
         and events by or affecting the Employee shall constitute "cause" for
         termination within the meaning of clause (iii) above: (A) a conviction
         of the Employee of, or the entering of a plea of nolo contendere by the
         Employee with respect to, a felony, (B) dependence on, or habitual
         abuse of, controlled substances or alcohol (in the case of alcohol
         abuse, that has a material adverse affect on Employee's performance of
         his obligations under this Agreement) or acts of dishonesty by the
         Employee that are materially detrimental to one or more of the
         Companies, (C) willful misconduct by the Employee that materially
         damages the business of one or more of the Companies, (D) gross
         negligence by the Employee in the performance of, or willful disregard
         by the Employee of, his material obligations under this Agreement or
         otherwise relating to his employment, which gross negligence or willful
         disregard continues unremedied for a period of fifteen (15) days after
         written notice thereof to the Employee or (E) failure by the Employee
         to obey the reasonable and lawful orders and policies of the Chief
         Executive Officer or the Chief Operating Officer or the Board of
         Directors of the Company that are material to and consistent with the
         provisions of this Agreement (provided that, in the case of an
         indictment described in clause (A) above, and in the case of clauses
         (B), (C) and (E) above, the Employee shall have received written notice
         of such proposed termination (which notice shall state the Sections of
         this Agreement pursuant to which such termination is being effected and
         a description of the facts supporting such termination) and a
         reasonable opportunity, together with the Employee's counsel, to
         discuss the matter with the Board of Directors of the Company, followed
         by a notice that the Board of Directors adheres to its position).

                  (c) Termination Pay: In the event that the Employee's
         employment is terminated by the Company pursuant to clause (iv) (a)
         above, the employee shall receive 12 months severance pay payable on
         the employee's normal payroll cycle, provided, however, that no such
         payments shall be required to be made if the Employee fails to comply
         with his obligations under Section 8 below or if the Employee shall be
         entitled to receive payments pursuant to 6 (c) above; and the Company
         shall continue to provide the Employee with the health insurance
         benefits provided to other employees of the Company (including employer
         contributions) from the date of such termination until the earlier to
         occur of the last day of the Applicable Period and the date upon which
         the Employee becomes eligible for coverage under the health insurance
         plan of another employer.

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William C. Lucia Agreement                                                Page 6

                  (d) Notwithstanding anything to the contrary expressed or
         implied herein, except as required by applicable law and except as set
         forth in Section 6 (c) above, the Company (and its affiliates) shall
         not be obligated to make any payments to the Employee or on his behalf
         of whatever kind or nature by reason of the Employee's cessation of
         employment (including, without limitation, by reason of termination of
         the Employee's employment by the Company for "cause"), other than (i)
         such amounts, if any, of his Salary as shall have accrued and remained
         unpaid as of the date of said cessation and (ii) such other amounts, if
         any, that may be then otherwise payable to the Employee pursuant to the
         terms of the Company's benefits plans.

                  (e) No interest shall accrue on or be paid with respect to any
         portion of any payments hereunder.

                  7. Non-Assignability.

                  (a) Neither this Agreement nor any right or interest hereunder
         shall be assignable by the Employee or his beneficiaries or legal
         representatives without the Company's prior written consent; provided,
         however, that nothing in this Section 4 (a) shall preclude the Employee
         from designating a beneficiary to receive any benefit payable hereunder
         upon his death or incapacity.

                  (b) Except as required by law, no right to receive payments
         under this Agreement shall be subject to anticipation, commutation,
         alienation, sale, assignment, encumbrance, charge, pledge or
         hypothecation or to exclusion, attachment, levy or similar process or
         to assignment by operation of law, and any attempt, voluntary or
         involuntary, to effect any such action shall be null, void and of no
         effect.

                  8. Restrictive Covenants.

                  (a) Competition. During the Employment Term and during the
         Applicable Period (as defined below), the Employee shall not directly
         or indirectly (as a director, officer, executive employee, manager,
         consultant, independent contractor, advisor or otherwise) engage in
         competition with, or own any interest in, perform any services for,
         participate in or be connected with any business or organization that
         engages in competition with the Company or any of its subsidiaries
         within the meaning of Section 8 (d), provided, however, that the
         provisions of this Section 8 (a) shall not be deemed to prohibit the
         Employee's ownership of not more than two percent (2%) of the total
         outstanding shares of common stock of any publicly held company, or
         ownership, whether through direct or indirect stock holdings or
         otherwise, of one percent (1%) or more of the equity of any other
         business. For purposes of this Agreement, the "Applicable Period" shall
         mean the twenty four (24) month period following the termination of the
         Employee's employment hereunder for any reason whatsoever.

                  (b) Non-Solicitation. During the Employment Term and during
         the Applicable Period, the Employee shall not directly or indirectly
         induce or attempt to induce any employee of the Company or any of its
         subsidiaries to leave the employ of the Company or such subsidiary, or
         in any way interfere with the relationship between the Company or any
         of its subsidiaries and any employee thereof.

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William C. Lucia Agreement                                                Page 7

                  (c) Non-Interference. During the Employment Term and during
         the Applicable Period, the Employee will not directly or indirectly
         hire, engage, send any work to, place orders with, or in any manner be
         associated with any supplier, contractor, subcontractor or other
         business relation of the Company or any of its subsidiaries if such
         action would be known by him to have a material adverse effect on the
         business, assets or financial condition of the Company or any of its
         subsidiaries or materially interfere with the relationship between any
         such person or entity and the Company or any of its subsidiaries.

                  (d) Certain Definitions. For purposes of this Section 8, a
         person or entity (including, without limitation, the Employee) shall be
         deemed to be a competitor of the Company or any of its subsidiaries, or
         a person or entity (including, without limitation, the Employee) shall
         be deemed to be engaging in competition with the Company or any of its
         subsidiaries, if such person or entity engages in any business engaged
         in by the Company or such subsidiary at the time of termination of the
         Employee's employment with the Company, in either case in --the
         geographic region encompassing the service areas in which the Company
         or any of its subsidiaries conduct, or had an established plan to begin
         --conducting, their businesses at the time of term-nation of the
         Employee's employment with the Company.

                  (e) Certain Representations of the Employee. In connection
         with the foregoing provisions of this Section 8, the Employee
         represents that his experience, capabilities and circumstances are such
         that such provisions will not prevent him from earning a livelihood.
         The Employee further agrees that the limitations set forth in this
         Section 8 (including, without limitation, time and territorial
         limitations) are reasonable and properly required for the adequate
         protection of the current and future businesses of the Company and its
         subsidiaries. It is understood and agreed that the covenants made by
         the Employee in this Section 8 (and in Section 5 hereof) shall survive
         the expiration or termination of this Agreement.

                  (f) Injunctive Relief. The Employee acknowledges and agrees
         that a remedy at law for any breach or threatened breach of the
         provisions of Section 8 hereof would be inadequate and, therefore,
         agrees that the Company and any of its subsidiaries shall be entitled
         to injunctive relief in addition to any other available rights and
         remedies in cases of any such breach or threatened breach (and the
         Employee hereby waives any requirement that the Company or any such
         subsidiary provide a bond or other security in connection with the
         issuance of any such injunction); provided, however, that nothing
         contained herein shall be construed as prohibiting the Company or any
         of its subsidiaries from pursuing any other rights and remedies
         available for any such breach or threatened breach.

                  9. Binding Effect. Without limiting or diminishing the effect
         of the provisions affecting assignment of this Agreement, this
         Agreement shall inure to the benefit of and be binding upon the parties
         hereto and their respective heirs, successors, legal representatives
         and assigns.

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William C. Lucia Agreement                                                Page 8

                  10. Notices. All notices that are required or may be given
         pursuant to the terms of this Agreement shall be in writing and shall
         be sufficient in all respects if given in writing and (i) delivered
         personally, (ii) mailed by certified or registered mail, return receipt
         requested and postage prepaid, (iii) sent via a nationally recognized
         overnight courier or (iv) sent via facsimile confirmed in writing to
         the recipient, if to the Company at the Company's principal place of
         business, and if to the Employee, at his home address most recently
         filed with the Company, or to such other address or addresses as either
         party shall have designated in writing to the other party hereto,
         provided, however, that any notice sent by certified or registered mail
         shall be deemed delivered on the date of delivery as evidenced by the
         return receipt.

                  11. Law Governing. This Agreement shall be governed by and
         construed in accordance with the laws of the State of New York.

                  12. Severability. The Employee agrees that in the event that
         any court of competent jurisdiction shall finally hold that any
         provision of Section 5 or 8 hereof is void or constitutes an
         unreasonable restriction against the Employee, the provisions of such
         Section 5 or 8 shall not be rendered void but shall apply with respect
         to such extent as such court may judicially determine constitutes a
         reasonable restriction under the circumstances. If any part of this
         Agreement other than Section 5 or 8 is held by a court of competent
         jurisdiction to be invalid-id, illegible or incapable of being enforced
         in whole or in part by reason of any rule of law or public policy, such
         part shall be deemed to be severed from the remainder of this Agreement
         for the purpose only of the particular legal proceedings in question
         and all other covenants and provisions of this Agreement shall in every
         other respect continue in full force and effect and no covenant or
         provision shall be deemed dependent upon any other covenant or
         provision.

                  13. 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 or more times
         be deemed a waiver or relinquishment of such right or power at any
         other time or times.

                  14. Arbitration. With the exception of any dispute regarding
         the Employee's compliance with the provisions of Sections 5 and 8
         above, any dispute relating to or arising out of the provisions of this
         Agreement shall be decided by arbitration in New York, New York, in
         accordance with the Expedited Arbitration Rules of the American
         Arbitration Association then obtaining, unless the parties mutually
         agree otherwise in a writing signed by both parties. This undertaking
         to arbitrate shall be specifically enforceable. The decision rendered
         by the arbitrator will be final and judgment may be entered upon it in
         accordance with appropriate laws in any court having jurisdiction
         thereof. Each of the parties shall pay his or its own legal fees
         associated with such arbitration.

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William C. Lucia Agreement                                                Page 9

                  15. Entire Agreement; Modifications. This Agreement
         constitutes the entire and final expression of the agreement of the
         parties with respect to the subject matter hereof and supersedes all
         prior agreements, oral and written, between the parties hereto with
         respect to the subject matter hereof. This Agreement may be modified or
         amended only by an instrument in writing signed by both parties hereto.

                  16. Counterparts. This Agreement may be executed in two or
         more counterparts, each of which shall be deemed an original, but all
         of which together shall constitute one and the same instrument.

                  IN WITNESS WHEREOF, the Company and the Employee have duly
executed and delivered this Agreement as of the day and year first above
written.

AGREED AND ACCEPTED TO:                   HEALTH MANAGEMENT SYSTEMS

/s/ William C. Lucia                      /s/ William F. Miller, III
-----------------------------             -------------------------------
William C Lucia                           William F. Miller

January 17, 2003                          January 17, 2003
----------------                          ----------------
Date                                      Date

                                                                               9<PAGE>
                                                                   EXHIBIT 10.17

                               SUBLEASE AGREEMENT
                               ------------------

         This Sublease Agreement is made as of the 7th day of January, 2003
between Health Management Systems, Inc., a New York corporation, having its
offices at 401 Park Avenue South, New York, New York 10016 ("Sublandlord"), and
Vitech Systems Group, Inc., a Delaware corporation, having its offices at 401
Park Avenue South, 12th Floor, New York, New York 10016 ("Subtenant").

                                   WITNESSETH:

         WHEREAS, pursuant to that certain lease dated the 24th day of
September, 1981, as amended, (such lease and amendments hereinafter
collectively, "Master Lease", a copy of which is attached hereto as Schedule A
and made a part hereof) by and between 401 Park Avenue South Associates, as
Landlord (hereinafter referred to as "Master Landlord"), and Sublandlord as
Tenant, Master Landlord leased to Sublandlord the entire fourth floor, which for
purposes of this Sublease shall be deemed to consist of approximately 18,500
square feet, (the "Sublet Premises") of the building located at 401 Park Avenue
South, in the Borough of Manhattan, City, County and State of New York (the
"Building") at a rent and subject to the terms and conditions set forth in the
Master Lease; and

         WHEREAS, Subtenant desires to sublet the entire Sublet Premises from
the Sublandlord upon the terms and conditions hereinafter set forth.

         NOW, THEREFORE, the parties hereto, for themselves, their successors
and assigns, mutually covenant and agree as follows:

         1. Use and Occupancy. The Subtenant represents that it is a general
business corporation and shall use and occupy the Sublet Premises for general
and executive offices only.

         2. Demise. Sublandlord does hereby sublease to Subtenant, and Subtenant
does hereby sublease from Sublandlord, for the term and upon the conditions
hereinafter provided, the entire Sublet Premises, together with the right to use
the common facilities and services included in the Building. The Sublet
Premises, is outlined on the floor plan attached hereto and made a part hereof
as Schedule B.

         3. Condition of Sublet Premises. Subject to the provisions of this
Sublease, Subtenant shall accept and Sublandlord shall deliver to Subtenant
vacant possession of the Sublet Premises on the Commencement Date (hereinafter
defined) in its "as is" condition existing on the date of this Sublease, without
requiring any alterations, improvements, repairs or decorations to be made by
Sublandlord, or at Sublandlord's expense, either at the time possession is given
to Subtenant or during the entire term of this Sublease, and without
representation, warranty or guaranty of any kind by Master Landlord or
Sublandlord. In connection therewith, Subtenant represents that it has
thoroughly examined the Building and the Sublet Premises.

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         4. Term and Termination. The term of this Sublease (the "Sublease
Term") shall commence on the "Commencement Date" (hereinafter defined) and shall
end on May 31, 2013 or on such earlier date upon which said term may expire or
be terminated pursuant to any of the conditions, limitations or other provisions
of this Sublease, the Master Lease or pursuant to law. The term "Commencement
Date" shall be the date which is the later to occur of the following: (i) this
Sublease Agreement is fully executed; (ii) Sublandlord shall have delivered to
Subtenant a copy of the requisite written consent of Master Landlord ("Master
Landlord's Consent") to this Sublease; and (iii) Subtenant shall have obtained
from Master Landlord an amendment to its lease of the 12th floor of the Building
(the "12th Floor Lease") extending the term of the 12th Floor Lease to be
coterminus with this Sublease. Each year of the Sublease Term, after the first
year, shall commence on the 1st day of February and end on 31st day of January
of following year. "Substantial Completion of the Subtenant Work" shall be
deemed to have occurred as soon as (x) the work is substantially completed
except for minor or insubstantial details of construction, mechanical
adjustment, decoration or other so-called "punch-list" items and (y) Sublandlord
has tendered possession of the Sublet Premises to Subtenant and Subtenant has
reasonable access to and can reasonably conduct its business in the Sublet
Premises.

         5. Rent.

              a. The Subtenant shall pay to the Sublandlord an annual fixed base
rent ("Fixed Rent"), as follows:

       Year   Beginning/Ending                           Annually      Monthly

        1     Commencement Date to January 31, 2004    $518,000.00   $43,166.67
        2     February 1, 2004 to January 31, 2005      528,360.00    44,030.00
        3     February 1, 2005 to January 31, 2006      538,927.20    44,910.60
        4     February 1, 2006 to January 31, 2007      549,705.84    45,808.82
        5     February 1, 2007 to January 31, 2008      560,699.88    46,724.99
        6     February 1, 2008 to January 31, 2009                    47,659.49
                                                        571,913.88
        7     February 1, 2009 to January 31, 2010      583,352.16
                                                                      48,612.68
        8     February 1, 2010 to January 31, 2011      595,019.28    49,584.94
        9     February 1, 2011 to January 31, 2012      606,919.68    50,576.64
        10    February 1, 2012 to January 31, 2013      619,058.04    51,588.17
        11    February 1, 2013 to May 31, 2013          631,439.16    52,619.93

Notwithstanding the foregoing, Subtenant shall be entitled to a rent abatement
until the date that is the four month anniversary of Substantial Completion of
the Subtenant Work (the "Rent Commencement Date"). If the Rent Commencement Date
is a day other than the first day of a calendar month, then the Subtenant shall
pay upon the Rent Commencement Date a portion of the Fixed Rent pro rated on a
per diem basis from the Rent Commencement Date to the end of the month in which
the Rent Commencement Date occurs. Monthly installments of Rent during the first
year of this Sublease will begin on the Rent Commencement Date and end with the
payment of Rent for the month of January 2004. For example, if the Rent
Commencement Date is June 1, 2003, Subtenant will pay to Sublandlord monthly
installments of Fixed Rent from June 1st of that year through January 31st of
2004 in the amount of $ 43,166.67. On February 1, 2004 the monthly installment
of Fixed Rent will change to $44,030.00. Based upon the foregoing, Year 11 will
consist of four installments of monthly Fixed Rent in the amount of $52,619.93.

                                        2
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              b. All other sums due and owing to Sublandlord as Additional Rent
pursuant to this Sublease, including the provisions of the Master Lease that are
not expressly deleted herein shall be payable to Sublandlord as Additional Rent
hereunder. "Additional Rent" shall be defined as any sum due and owing to the
Sublandlord by the Subtenant pursuant to this Sublease or the Master Lease other
than the Fixed Rent.

              c. All payments of Rent and Additional Rent shall be made in the
manner and amount provided for in this Sublease and the Master Lease directly to
the Sublandlord on or before the 28th day of the preceding month of each
calendar month of the Sublease Term. Any payment not received by the Sublandlord
within three (3) business days of its due date shall be subject to a late fee
equal to 1.5% of the amount past due. Failure to timely pay the Fixed Rent for
three months during any twelve month period shall be deemed a material breach
and, in addition to any other remedies to which the Sublandlord is entitled,
shall prohibit Subtenant from electing to reduce the amount of the Security
Deposit (hereinafter defined) as contemplated by Paragraph 26 hereunder.

              d. All sums, other than the late fees incurred with respect to
Fixed Rent and Additional Rent, which Sublandlord is required to pay to Master
Landlord or others as a consequence of any breach or default by Subtenant under
the covenants, provisions, terms and conditions of the Master Lease on the part
of the Subtenant to be performed or observed pursuant to the requirements of
this Sublease shall be payable to the Sublandlord immediately upon written
notice to Subtenant.

         6. Annual Tax Escalation. Commencing with the January 28, 2004 payment
of Fixed Rent and continuing annually during the Term, Subtenant shall be liable
to pay, on account of increases in the real estate taxes attributable to the
Building as contemplated in the Master Lease, an amount equal to 8.33 % of the
increase in real estate taxes for the entire Building over the Base Year. The
"Base Year" shall be the tax year beginning January 1, 2003 and ending December
31, 2003. Subtenant's proportionate share of such increase is calculated by
dividing the total square footage of the Sublet Premises (18,500 square feet) by
the total square footage of the Building (222,000 square feet). Sublandlord
shall send a copy of the semi-annual statement of real estate tax or other
increases for which Subtenant is responsible to Subtenant after receipt thereof
from the Master Landlord and Subtenant shall pay said sum to the Sublandlord
within ten (10) business days of receipt thereof.

         7. Electricity. Sublandlord shall provide Subtenant with not less than
800 amperes of electricity as measured at the meter. Subtenant shall be
responsible for (i) the payment directly to the Sublandlord of all Subtenant's
electricity charges during the Sublease Term (which will be separately metered
and directly billed to Subtenant).

         8. Master Lease.

              a. Except as otherwise provided hereunder, as between the parties
hereto, all of the terms, provisions, covenants and conditions of the Master
Lease are incorporated herein by reference and hereby made a part of this
Sublease. However, for purposes of such incorporation by reference, all
references to Landlord/Lessor and Tenant/Lessee shall be deemed references to
Sublandlord and Subtenant, respectively, all references to Health Management
Systems, Inc. shall be deemed references to Vitech Systems Group Inc., all
references to Premises shall be deemed references to the Sublet Premises, all
references to the term of the Master Lease shall be deemed references to the
Sublease Term and all references to Commencement Date shall be deemed to refer
to the Commencement Date hereunder.

                                       3
<PAGE>

              b. Subtenant shall be entitled to the same notice and cure periods
as Sublandlord is afforded pursuant to the relevant paragraphs of the Master
Lease, less: (a) one (1) day where the notice and cure period in the Master
Lease is five (5) days or less; or (b) three (3) days where the notice and cure
period in the Master Lease is more than five (5) days.

              c. Subtenant shall have all of the rights of the Tenant under the
Master Lease as against Sublandlord and, as between the parties hereto,
Sublandlord agrees to observe and perform all of the terms, covenants and
conditions on Sublandlord's part to be observed and performed under the Master
Lease, to the extent that they are not inconsistent with the provisions of this
Sublease, as if Subtenant were the Tenant and Sublandlord were the Landlord.

              d. Sublandlord shall have all the rights of the Master Landlord
under the Master Lease as against Subtenant and, as between the parties hereto,
Subtenant agrees to be bound by and to perform and comply with all the
covenants, provisions, terms and conditions of the Master Lease, to the extent
that they are not inconsistent with the provisions of this Sublease, as if
Sublandlord were the Landlord and Subtenant were the Tenant under the Master
Lease, excluding Sublandlord's covenants to pay rent, Additional Rent and other
charges to the Landlord thereunder, subject to the following:

                 (i) The "Term" referred to in the Master Lease, for purposes of
this Sublease, is replaced with the Sublease Term set forth in Paragraph 4
hereunder.

                 (ii) The "Fixed Rent" payment amount and schedule referred to
in the Master Lease is replaced with the dates and amounts set forth in
Paragraph 5 hereunder.

                 (iii) Except as otherwise expressly provided in this Sublease,
Additional Rent shall be paid at the same time as Fixed Rent.

                 (iv) All references to or in connection with the term
"Landlord's Work" in the Master Lease, for purposes of this Sublease, are
deleted and of no force and effect.

                 (v) (i) Articles 40, 41(n), 42(b)(f), 45(g)(i), 48, 53, 60, 62,
63, 66, 68, 69, 70, 71 and the 4th, 5th and 7th Amendments of the Master Lease
are deleted in their entirety and Subtenant shall have no rights or obligations
thereunder, except as otherwise set forth in any portion of this Sublease; (ii)
the date "November 1, 1981" set forth in Article 41 shall be replaced by the
date set forth in this Sublease with respect to the Subtenant Work; and (iii)
the electrical system as set forth in Article 42(e) has been upgraded to 800
amperes.

                (vi) The tax years referred to in the Master Lease, for purposes
of determining the Base Taxes in this Sublease, shall mean the tax year
commencing January 1, 2003 and ending December 31, 2003.

                                       4
<PAGE>

              e. If during the term of this Sublease, Subtenant enters into
negotiations to lease all or a portion of the 4th Floor of 387 Park Avenue South
("387 Premises") and Subtenant requests Sublandlord to permit Subtenant to
construct an opening connecting the Sublet Premises to the 4th Floor of the 387
Premises, then Sublandlord shall request that Master Landlord consent to such
request and, upon obtaining the consent of the Master Landlord, Sublandlord
shall also consent to the terms and conditions granted by the Master Landlord,
which, if accepted by Subtenant, shall be deemed a part of the Master Lease.

              f. In the event that Subtenant transfers a majority of the stock
of Subtenant pursuant to an Initial Public Offering, then same shall not be
deemed an assignment, notwithstanding anything to the contrary contained in
Article 44 of the Master Lease.

         9. Representations of Subtenant re: Master Lease. Subtenant represents
to Sublandlord that Subtenant has read the Master Lease and is fully familiar
with all of the terms and conditions therein; specifically, notwithstanding
anything to the contrary contained in this Sublease, Subtenant acknowledges and
agrees that:

              a. The effectiveness of this Sublease is subject to the consent of
the Master Landlord and shall not be binding upon the parties until the
Sublandlord and Subtenant each receives written consent from the Master
Landlord, which consent shall include the non-disturbance language contained in
Paragraph 10(f) below.

              b. Neither Sublandlord nor Master Landlord shall be held liable by
the Subtenant for the failure of the Master Landlord to give its consent to the
Sublease; provided that Sublandlord shall use it best efforts to obtain the
Master Landlord's Consent.

         10. Representations and Warranties of Sublandlord. The Sublandlord
represents and warrants to the Subtenant that:

              a. The Sublet Premises are the same premises referred to in the
Master Lease.

              b. The Master Lease is now in full force and effect and has the
Fixed Expiration Date of May 31, 2013.

              c. (i) Neither the Master Landlord nor the Sublandlord is now in
default in performance of any of their respective obligations under the Master
Lease; (ii) the Sublandlord has not received any notice of special assessment,
default or claimed default from Master Landlord; and (iii) the Sublandlord shall
not be in default of the Master Lease on the Commencement Date.

              d. (i) Sublandlord is the owner of the entire interest of Tenant
under the Master Lease and has not in any way encumbered such interest or
granted any other party the right to possess the Sublet Premises; and (ii)
neither the granting of the Sublease nor the conveyance of the Transferred
Furniture to Subtenant will violate any agreement or court order by which
Sublandlord is bound.

              e. Sublandlord owns good and marketable title to the Transferred
Furniture (as defined hereinafter in Paragraph 14), free and clear of all liens
and encumbrances.

                                       5
<PAGE>

              f. Sublandlord agrees that the form of Master Landlord's Consent
submitted by Sublandlord to Master Landlord shall contain the following
language:

                           Promptly after execution of the Sublease, Master
                           Landlord will provide Subtenant with a
                           non-disturbance agreement in the standard form
                           customarily employed by Master Landlord, pursuant to
                           which Master Landlord shall agree that the leasehold
                           estate granted to Subtenant and the rights of
                           Subtenant pursuant to the Sublease to quiet and
                           peaceful possession of the Sublet Premises shall not
                           be terminated, modified, affected or disturbed by an
                           action which Master Landlord may take to enforce its
                           rights against the Sublandlord under the Master
                           Lease. Such agreement shall remain in effect so long
                           as Subtenant shall pay Rent, additional rent and
                           other amounts payable by Subtenant under the
                           Sublease, and for so long as Subtenant is not in
                           default (beyond any applicable notice and cure
                           period)under the Sublease.

              g. Sublandlord agrees that so long as Subtenant is not in default
(beyond any applicable notice and cure period) under the Master Lease or this
Sublease, the Sublandlord will: (i) timely pay the Fixed Rent and Additional
Rent to the Landlord and perform all of its other obligations as required by the
Master Lease; and (ii) if requested by Subtenant, with Subtenant's full
cooperation and at Subtenant's sole expense, take such reasonable actions as may
be necessary to afford Subtenant access to the Sublet Premises and the benefit
of the services it is entitled to from the Landlord under the Master Lease.

         11. Heating, Ventilation and Air Conditioning ("HVAC') Mechanical
Systems. Sublandlord shall deliver the existing HVAC systems in "good working
order". Maintenance of and repair of such systems shall be the responsibility of
the Subtenant. Except as may be reasonably necessary for maintenance of the
Building or as otherwise required by the Master Landlord, Subtenant shall have
control of its HVAC seven days a week and 24 hours per day.

         12. Insurance. Subtenant shall obtain and maintain all insurance types
and coverage as specified in the Master Lease to be obtained and maintained by
Sublandlord, as tenant, in amounts not less than those specified in the Master
Lease. All such policies of insurance shall name Master Landlord, Master
Landlord's Managing Agent, The Fee Owner, the Fee Owner's Agent, the Mortgagee
and Sublandlord as additional insured thereunder. The names and addresses of the
forgoing are set forth on Schedule D attached hereto and made a part hereof.

         13. Services.

              a. Subtenant shall be entitled to receive from the Master Landlord
all of the services which Sublandlord is entitled to receive as a tenant under
the Master Lease.

              b. Notwithstanding anything to the contrary contained in this
Sublease, Subtenant agrees to look solely to the Master Landlord for such
services, repairs and supplies and to promptly pay Master Landlord or
Sublandlord, as may be the case, for any such services, repairs or supplies
which Master Landlord is not required to furnish under the Master Lease without
a separate charge.

                                       6
<PAGE>

         14. Furniture. During the Sublease Term, Subtenant shall be entitled,
at no additional cost to Subtenant, to use, at its selection, any or all of
Sublandlord's office furniture and plants as they presently exist in the Sublet
Premises ("Transferred Furniture") in their "as is" condition. Sublandlord
agrees to remove any items of such furniture and plants not selected by
Subtenant prior to the Commencement Date. Once selected by Subtenant, the
maintenance and/or removal of the Transferred Furniture shall be the sole
responsibility of the Subtenant. Title to the Transferred Furniture shall be
conveyed to Subtenant at the conclusion of the Sublease Term provided that
Subtenant is then not in default (beyond any applicable notice and cure period)
of this Sublease.

         15. Place for Payments. All payments required to be made by the
Subtenant herein shall be made to Sublandlord, at Sublandlord's office specified
in Paragraph 21 of this Sublease, or at such other place as Sublandlord shall
hereafter from time to time direct in writing.

         16. Brokers. Sublandlord and Subtenant each hereby represent and
warrant that it has not dealt with any broker other than George Comfort & Sons,
Inc. in connection with this Sublease, and that Sublandlord shall pay any
brokerage fees which shall be due in connection therewith pursuant to a separate
agreement. Each party shall indemnify the other against any cost or liability
resulting from the indemnifying party's breach of the foregoing representation
and warranty.

         17. Subtenant Work. In order to accommodate Subtenant's initial space
needs, Subtenant may make the necessary changes, additions, alterations,
repairs, replacements or improvements to the Sublet Premises (the "Subtenant
Work"). The Subtenant Work shall be performed in accordance with Article 41 of
the Master Lease and Paragraph 19 and Schedule C of this Sublease. Subject to
the terms and conditions of Schedule C, Sublandlord shall pay to Subtenant the
maximum sum of Four Hundred Forty-Four Thousand ($444,000.00) Dollars to
reimburse it for the cost and expense (including the fees of architects,
engineers, expediters, consultants and other professionals) of the performance
of the Subtenant Work. Subtenant shall not be entitled to a rent abatement or
other refund in the event that the cost and expense of the Subtenant Work is
less than $444,000.00. In the event that the cost and expense of the Subtenant
Work exceeds $444,000.00, any such excess shall be the sole responsibility of
Subtenant.

         18. Additional Space. (a) Sublandlord currently leases additional space
("Additional Space") in the Building from the Master Landlord. It is understood
and agreed that, to the extent it is not a violation under the Master Lease, in
the event Sublandlord intends to extend or accept an offer for sublease or
assignment (to an entity other than a business division or affiliate of
Sublandlord, or pursuant to a sale, merger or change in ownership or control of
Sublandlord) any Additional Space during the Sublease Term, Subtenant shall be
entitled to a right of first offer or refusal, as the case may be, as follows:

                  (i) In the case of the right of first offer, Sublandlord
         shall, by written notice ("ROFO Notice"), notify Subtenant of the
         location and amount of square feet of Additional Space being offered
         and the amount of net rent (i.e. taking into account any construction
         allowance, rent abatement and other financial terms) for such
         Additional Space. Subtenant shall have thirty (30) days from the date
         of receipt of the ROFO Notice to notify Sublandlord, in writing (the
         "ROFO Acceptance"), if Subtenant desires to sublease the entire
         Additional Space offered at the net rent amount set forth in the ROFO
         Notice.

                                       7
<PAGE>

         In the event Subtenant does not timely provide Sublandlord with the
         ROFO Acceptance, or Sublandlord and Subtenant, after good faith
         efforts, do not enter into a sublease or assignment agreement within
         thirty (30) days from the date of the ROFO Acceptance, Sublandlord
         shall have no further obligations to Subtenant with respect to such
         Additional Space, except that in the event Sublandlord enters into
         negotiations with a third party for such Additional Space at a net rent
         amount equal to less than ninety percent (90%) of the net rent stated
         in the ROFO Notice, Sublandlord shall provide Subtenant with a second
         ROFO Notice setting forth the new net rent amount. Subtenant shall then
         have five business days from the date of receipt of the second ROFO
         Notice to provide Sublandlord with the second ROFO Acceptance. In the
         event Subtenant does not timely provide Sublandlord with the second
         ROFO Acceptance, or Sublandlord and Subtenant, after good faith
         efforts, do not enter into a sublease or assignment agreement within
         ten (10) days from the date of the second ROFO Acceptance, Sublandlord
         shall have no further obligations whatsoever to Subtenant with respect
         to such Additional Space.

                  (ii) In the case of the right of first refusal, Sublandlord
         shall, by written notice ("ROFR Notice"), notify Subtenant of the
         location and the amount of square feet of Additional Space being
         solicited by a third party and the amount of the net rent for such
         Additional Space. Subtenant shall have fifteen (15) days from the date
         of receipt of the ROFR Notice to notify Sublandlord, in writing (the
         "ROFR Acceptance"), if Subtenant desires to sublease the entire
         Additional Space solicited at the net rent amount set forth in the ROFR
         Notice. In the event Subtenant does not timely provide Sublandlord with
         the ROFR Acceptance, or Sublandlord and Subtenant, after good faith
         efforts, do not enter into a sublease or assignment agreement within
         thirty (30) days from the date of the ROFR Acceptance, Sublandlord
         shall have no further obligations to Subtenant with respect to such
         Additional Space.

              (b) The parties agree that the negotiated sublease for the
Additional Space, whether pursuant to the right of first offer or the right of
first refusal, will be in substantially the same form as this Sublease except
for financial matters. Notwithstanding the foregoing, nothing contained herein
shall be construed as Sublandlord making any warranty or representation that it
will or intends to sublease or assign any Additional Space during the Sublease
Term.

         19. Avoidance of Default of Master Lease. Subtenant represents and
agrees that it will neither do, suffer, nor permit anything to be done which
would or reasonably could result in a default under the Master Lease.

                                       8
<PAGE>

         20. Assigning and Subletting. There shall be no assignment or
subletting of the Sublet Premises without the prior written consent of the
Sublandlord and Master Landlord and any permitted assigning or subletting shall
be subject to the terms, conditions and procedures of the Master Lease.

         21. Notices. All notices required or permitted hereunder shall be in
writing and addressed as follows:

          If to the
          Master Landlord:       401 Park Avenue South Associates, LLC
                                 30 West 26th  Street, 8th Floor
                                 New York, New York 10010
                                 Attention:   Richard Francis, Property Manager
                                 Phone:       (212) 645-7575
                                 Fax:         (212) 463-7145

          If to
          Sublandlord:            Health Management Systems, Inc.
                                              401 Park Avenue South
                                 New York, New York 10016
                                 Attention:   Vincent C. Hartley
                                 Phone:       (212) 685-4545
                                 Fax:         (212)889-8776
                                 E-Mail:      vhartley@hmsy.com

with a copy to:                  Brown Rudnick Berlack Israels LLP
                                 120 West 45th Street, 29th Floor
                                 New York, New York 10036
                                 Attention:   Bruce S. Coleman, Esq.
                                 Phone:       (212) 704-0100
                                  Fax:         (212) 704-0196
                                  E-Mail:      bcoleman@brbilaw.com

          If to
          Subtenant:             Vitech Systems Group Inc.
                                 401 Park Avenue South, 12th Floor
                                 New York, New York 10016-8808
                                              Attention: James Vitiello
                                 Phone:       (212) 868-0900
                                 Fax:         (212) 868-9798

with a copy to:                  Greenfield Stein & Senior, LLP
                                         600 Third Avenue
                                         New York, NY 10016
                                         Attention:  Alan E. Katz, Esq.
                                 Phone:  (212) 818-9600
                                         Fax:  (212) 818-1264
                                         E-Mail: akatz@gss-law.com

                                        9
<PAGE>

or to such other address and attention as any of the above shall notify the
others in writing. Any notice shall have been deemed duly given when received
and may be made by mail, overnight express courier, hand delivery or (except in
the case of a notice of default) by fax.

         22. Successors and Assigns. This Sublease and everything herein
contained shall extend to and bind and inure to the benefit of the Sublandlord
and its successors and assigns and the Subtenant and its permitted successors
and assigns. No rights shall inure to the benefit of any assignee, subtenant or
occupant unless the provisions of the Master Lease and this Sublease are
complied with.

         23. Miscellaneous. Neither Sublandlord nor any agent or representative
of Sublandlord has made or is making, and Subtenant in executing and delivering
this Sublease is not relying upon, any warranties, representations, covenants,
promises or statements whatsoever, except to the extent expressly set forth in
this Sublease, or (with respect to covenants and promises only) in the Master
Lease. All understandings and agreements, if any, heretofore had between the
parties are merged into this Sublease, which alone fully and completely
expresses the agreement of the parties. No surrender of possession of the Sublet
Premises or of any part thereof or of any remainder of the term of this Sublease
shall release Subtenant from any of its obligations hereunder; unless accepted
by Sublandlord in writing. The receipt and retention by Sublandlord of monthly
Fixed Rent or Additional Rent payments from anyone other than Subtenant or a
permitted assignee shall not in itself be deemed a waiver of the breach by
Subtenant of any covenant, agreement, term or provision of this Sublease, or as
the acceptance of such other person as a tenant, or as a release of Subtenant
from the covenants, agreements, terms, provisions and conditions herein
contained. The receipt and retention by Sublandlord of monthly Fixed Rent or
Additional Rent with knowledge of the breach of any covenant, agreement, term,
provision or condition herein contained shall not in itself be deemed a waiver
of such breach.

         24. Quiet Enjoyment. So long as Subtenant is not in default (beyond any
applicable notice and cure period) under this Sublease, its quiet enjoyment of
the Sublet Premises shall not be disturbed or interfered with by Sublandlord or
anyone claiming by, through or under Sublandlord.

         25. Sublandlord's Consent. Whenever Sublandlord's consent is required
under this Sublease, (a) Sublandlord's rejection of a request made by Subtenant
shall not be deemed unreasonable, in any case, if such rejection is based on
Master Landlord's rejection of such request, and (b) except as otherwise set
forth herein, Sublandlord's consent shall not be unreasonably withheld,
conditioned or delayed. Where privity of contract is an issue, Sublandlord
agrees to make any such request on Subtenant's behalf and provide Subtenant with
the reasonable consent necessary to enforce Subtenant's rights and perform
Subtenant's obligations under this Lease.

         26. Security Deposit. Within ten days after the execution of this
Sublease, Subtenant shall provide to Sublandlord either a check, wire transfer,
or letter of credit, in a form reasonably acceptable to Sublandlord's counsel,
in the amount of One Hundred Fifty-Two Thousand Five Hundred ($152,500.00)
Dollars (the "Security Deposit"). If the initial Security Deposit is paid by
check or wire transfer, Subtenant shall have the right at any time thereafter to
substitute a letter of credit, in a form reasonably acceptable to Sublandlord's
counsel. If on the

                                       10
<PAGE>

3rd and 4th anniversary of the Commencement Date, respectively, Subtenant is not
in default (beyond any applicable notice and cure period) under the terms and
conditions of this Sublease, Subtenant may elect to reduce the then current
balance of the Security Deposit by the sum of $33,083.00, so that on the 3rd and
4th anniversary of the Commencement Date the Security Deposit shall be reduced
to $119,417.00 and $86,334.00, respectively. In the event the Security Deposit
is made by check or wire transfer, the Security Deposit shall be: (i) maintained
by Sublandlord in a segregated interest bearing account maintained for the
benefit of the ultimate recipient of the Security Deposit; and (ii) shall be
subject to an annual administration fee in an amount equal to the then current
balance of the Security Deposit multiplied by a percentage which is the lesser
of: (x) the then current interest rate applying to the Security Deposit; and (y)
one-half percent (.50%). The administration fee is to be paid by Subtenant to
Sublandlord along with the payment of the Fixed Rent installment each February
1st during the Sublease Term, commencing with the February 1, 2004 rent payment.

         27. End of Term. In addition to the terms and conditions set forth in
the Master Lease, upon the expiration of this Sublease:

              a. Subtenant shall remove all of its furniture (including the
Transferred Furniture), furnishings, trade fixtures and other movable property
from the Sublet Premises, if required by the Master Lease.

              b. Unless otherwise consented to in writing by the Sublandlord,
Subtenant shall, at its sole cost and expense, remove all structural alterations
made by Subtenant, if such removal shall be required pursuant to the Master
Lease, provided however, Subtenant shall not be required to remove any
installations or alterations made by Sublandlord that were not requested by
Subtenant.

         28. Capitalized Terms. Any capitalized terms not otherwise defined in
this Sublease shall have the meanings described in the Master Lease.

         29. Material Breach. The designation of an act as a material breach in
this Sublease shall not be interpreted to mean that a material breach of this
Sublease must be so designated.

         30. Counterparts. This Sublease may be executed in two or more
counterparts, each of which shall be deemed an original, but all of which
together shall constitute one and the same instrument.

         31. Facsimile. This Sublease may be executed via facsimile copy with
the original to be delivered to the other party within seven (7) days
thereafter.

         32. Severability. It is the intention of the parties that this Sublease
shall be enforceable to the fullest extent invalid or unenforceable, either in
whole or in part, this Sublease shall be deemed amended to delete or modify, as
necessary, the offending provision or provisions and to alter the bounds thereof
in order to render it valid and enforceable to the fullest extent permitted by
law.

                                       11
<PAGE>

         33. Conflicting Provisions. In the event of any conflict, inconsistency
or ambiguity between the provisions of this Sublease and the Master Lease, as
between the Sublandlord and the Subtenant, the provisions of this Sublease shall
control.

         34. Binding Effect. This Sublease shall not be binding upon the
Sublandlord or Subtenant unless and until it has been duly executed by
Sublandlord and Subtenant and delivered to the other party.

                   [The following page is the signature page.]

                                       12
<PAGE>

         IN WITNESS WHEREOF, the parties hereto as of the date and year first
set forth above have duly executed this Sublease.

                                        SUBLANDLORD:
                                        HEALTH MANAGEMENT SYSTEMS, INC.

                                        By:  /s/ Vincent C. Hartley
                                        ---------------------------
                                                 Vincent C. Hartley
                                                 Vice President

                                        SUBTENANT:
                                        VITECH SYSTEMS GROUP, INC.

                                        By:  /s/ James Uitiello
                                        -----------------------
                                             James Uitiello
                                             Vice President

                                       13
<PAGE>

                                   Schedule A
                                   ----------

                      (Master Lease and Amendments thereto)

                                       14
<PAGE>

                                   Schedule B
                                   ----------

                          (Floor Plan of Sublet Space)

                                       15
<PAGE>

                                   Schedule C
                                   ----------

                                (Subtenant Work)

         (a) The Subtenant Work shall consist, generally, of the painting of
interior walls, installation of carpeting and the installation and/or removal of
certain non- load bearing or supporting interior walls ("Subtenant Work").
Subtenant will select a contractor and/or subcontractor(s) of its choice,
subject to the approval of the Master Landlord and the Sublandlord, which
consent will not be unreasonably withheld, conditioned or delayed, to perform
the Subtenant Work.

         (b) Vincent Hartley of the Sublandlord agrees, without any
representation, warranty or guaranty of any kind by Master Landlord or
Sublandlord, to assist the Subtenant in the performance of the Subtenant Work by
providing onsite communication assistance between the Subtenant and the workers
performing the Subtenant Work.

         (c) Within fifteen (15) days after the execution of this Sublease by
Sublandlord and Subtenant, Subtenant shall submit to Sublandlord plans and
specifications ("Plans") detailing the proposed scope and nature of the
Subtenant Work. The Plans (i) shall be subject to review and comment by
Sublandlord and Master Landlord, (ii) shall be subject to Sublandlord's and
Master Landlord's written reasonable approval, which approval shall not be
unreasonably withheld or delayed if the Plans substantially conform to the
description of Subtenant Work set forth in sub-paragraph (b) above, (iii) shall
only include such matters as Sublandlord and Subtenant may mutually agree upon;
and (iv) shall be performed in accordance with the provisions of this Sublease
and the Master Lease. The Plans shall be incorporated in this Schedule C of this
Sublease by reference and shall be deemed a part of this Sublease as though more
fully set forth in the body of this Sublease.

         (d) 1. Subject to the provisions of this Sublease, Sublandlord shall
contribute an amount not to exceed Four Hundred Forty-Four Thousand ($444,000)
Dollars (the " Subtenant Fund") toward the cost (including the fees of
architects, engineers, expediters, consultants and other professionals) of the
performance of the Subtenant Work.

              2. Sublandlord shall disburse a portion of the Subtenant Fund to
Subtenant from time to time, within ten (10) days after receipt of a written
request and on the date of disbursement from the Subtenant Fund, no Event of
Default shall have occurred and be continuing.

              3. Sublandlord's obligation to make disbursements from the
Subtenant Fund, in each case, shall be subject to receipt of: (a) the request
set forth above for such disbursement from Subtenant signed by the President or
Vice President of Subtenant; (b) copies of all receipts, invoices and bills for
the Subtenant Work completed and materials furnished in connection with the
Subtenant Work and incorporated in the Sublet Premises which have been paid by
Subtenant or which is then due and for which Subtenant is seeking reimbursement;
(c) a certificate of the Subtenant's independent licensed architect stating: (i)
that, in his/her opinion, the portion of the Subtenant Work theretofore
completed and for which the disbursement is requested was performed in a good
and workmanlike manner in accordance with the Plans, as approved by Sublandlord
and Master Landlord;

                                       16
<PAGE>

(ii) the percentage of completion of the Subtenant Work as of the date of such
certificate; and (iii) the estimated total cost to complete the performance of
the Subtenant Work; and (d) partial lien waivers, to the extent permitted by
law, from each contractor, subcontractor and materialman who performed work in
connection with the Subtenant Work, to the extent of the amount theretofore paid
to such contractor, subcontractor or materialman.

              4. In no event shall the aggregate amount paid by Sublandlord to
Subtenant for the Subtenant Work exceed the amount of the Subtenant Fund. The
Subtenant Fund shall only be disbursed with respect to the work performed with
respect to Subtenant's initial space needs and the Plans. Upon completion of the
Subtenant Work Sublandlord shall have no further obligation or liability
whatsoever to Subtenant for further disbursement of any portion of the Subtenant
Fund to Subtenant. It is expressly understood and agreed that Subtenant shall
complete, at its sole cost and expense, the Subtenant Work, whether or not the
Subtenant Fund is sufficient to fund such completion. Any costs to complete the
Subtenant Work in excess of the Subtenant Fund shall be the sole responsibility
and obligation of Tenant. Subtenant shall not, under any circumstances, be
entitled to any refund, payment or rent abatement in the event less than the
entire Subtenant Fund is not utilized to complete the Subtenant Work.

              5. Within thirty (30) days after completion of Subtenant Work,
Subtenant shall deliver to Sublandlord final waivers of lien from all
contractors, subcontractors and materialmen involved in the performance of
Subtenant Work and the materials furnished in connection therewith, and a
certificate from Subtenant's independent licensed architect certifying that (i)
in his opinion Subtenant Work have been performed in a good and workmanlike
manner and completed in accordance with the Plans for the Subtenant Work as
approved by Sublandlord, and (ii) all contractors, subcontractors and
materialmen have been paid for Subtenant Work and materials furnished through
such date.

                                       17

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