Document:

EXHIBIT 4.3

                               99 CENT STUFF, INC.
                                       AND
                           VFINANCE INVESTMENTS, INC.
                                     FORM OF
                    UNDERWRITER'S OPTION AGREEMENT FOR UNITS
                        Dated as of ______________, 2002

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                    UNDERWRITER'S OPTION AGREEMENT FOR UNITS

         UNDERWRITER'S OPTION AGREEMENT FOR UNITS dated as of ____________,
2002, among 99 CENT STUFF, INC., a Florida corporation (the "Company") and
VFINANCE INVESTMENTS, INC., the underwriter, a Florida corporation (hereinafter
referred to variously as the "Holder" or the "Underwriter").

                               W I T N E S S E T H

         WHEREAS, the Underwriter has agreed pursuant to the underwriting
agreement (the "Underwriting Agreement") dated as of the date hereof between the
Underwriter and the Company, to underwrite, on a firm commitment basis, the
Company's proposed public offering ("Public Offering") of up to [2,300,000 units
(inclusive of 300,000 over allotment units) ("Units") at a public offering price
of $[________] per Unit, each Unit consisting of one (1) share of the Company's
common stock par value $0.01 per share ("Common Stock") and one (1) Redeemable
Common Stock Purchase Warrant ("Warrant");

         WHEREAS, the Company proposes to issue to the Underwriter warrants
("Underwriter's Unit Option Warrant") to purchase up to an aggregate of [200,000
Units (the UW Units") of the Company at a purchase price of $.001 per Unit
Option Warrant, (exercisable at [150]% of the public offering price of the
Units);

         WHEREAS, the UW Units shall be substantially the same as the Public
Units and shall entitle the Underwriter to purchase (i) one share of Common
Stock ("Unit Share") and (ii) one Class A Warrant ("Unit Warrants");

         WHEREAS, the Underwriter's Unit Option Warrant to be issued pursuant to
this Agreement will be issued on the Closing Date (as such term is defined in
the Underwriting Agreement) by the Company to the Underwriter in consideration
for, and as part of the compensation in connection with the Public Offering;

         NOW, THEREFORE, in consideration of the premises, the payment by the
Underwriter to the Company of an aggregate of Two Hundred Dollars ($200.00), the
agreements herein set forth and other good and valuable consideration, the
receipt and sufficiency of which are hereby acknowledged, the parties hereto
agree as follows:

         1.       Grant.

         The Holder is hereby granted the right to purchase, at any time from
____________, 200_ (one year from the Effective Date] until 5:30 P.M., Florida
time, on _____________, 2005, up to an aggregate of UW Units at an initial
exercise price (subject to adjustment as provided in Section 8 hereof) of 150%
of the Public Offering Price (the "Exercise Price").

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         2.       Underwriter's Unit Option Warrant Certificates.

         The Underwriter's warrant certificates (the "Underwriter's Unit Option
Warrant Certificates") delivered and to be delivered pursuant to this Agreement
shall be in the form set forth in Exhibit A, attached hereto and made a part
hereof, with such appropriate insertions, omissions, substitutions, and other
variations as required or permitted by this Agreement.

         3.       Exercise of Underwriter's Unit Option Warrants.

         The Underwriter's Unit Option Warrants initially are exercisable at an
aggregate initial exercise price (subject to adjustment as provided in Section 8
hereof) per Unit, as set forth in Section 6 hereof payable by certified or
official bank check in New York Clearing House funds, subject to adjustment as
provided in Section 8 hereof. Upon surrender at the Company's principal offices
in Boca Raton, Florida (presently located at ________________________), of an
Underwriter's Unit Option Warrant with the annexed Form of Election to Purchase
duly executed, together with payment of the Purchase Price (as hereinafter
defined) for the UW Units purchased, the registered holder of an Underwriter's
Unit Option Warrant ("Holder" or "Holders") shall be entitled to receive a
certificate or certificates for the UW Units so purchased. The purchase rights
represented by each Underwriter's Unit Option Warrant are exercisable at the
option of the Holder thereof, in whole or in part (but not as to fractional
shares of Common Stock underlying the Underwriter's UW Units). In the case of
the purchase of less than all the UW Units purchasable under any Underwriter's
Unit Option Warrant, the Company shall cancel the Underwriter's Unit Option
Warrant upon the surrender thereof and shall execute and deliver a new
Underwriter's Unit Option Warrant of like tenor for the balance of the UW Units
purchasable thereunder.

         4.       Issuance of Certificates.

         Upon the exercise of the Underwriter's Unit Option Warrant, the
issuance of certificates for the Unit Warrants and Unit Shares or other
securities, properties or rights underlying such Underwriter's Unit Option
Warrant, shall be made forthwith (and in any event within three (3) business
days thereafter) without charge to the Holder thereof including, without
limitation, any tax which may be payable in respect of the issuance thereof, and
such certificates shall (subject to the provisions of Sections 5 and 7 hereof)
be issued in the name of, or in such names as may be directed by, the Holder
thereof; provided, however, that the Company shall not be required to pay any
tax which may be payable in respect of any transfer involved in the issuance and
delivery of any such certificates in a name other than that of the Underwriter
and the Company shall not be required to issue or deliver such certificates
unless or until the person or persons requesting the issuance thereof shall have
paid to the Company the amount of such tax or shall have established to the
satisfaction of the Company that such tax has been paid.

         The Underwriter's Unit Option Warrants and the certificates
representing the Unit Warrants and Unit Shares issuable upon exercise of the
Underwriter's Unit Option Warrant shall be executed on behalf of the Company by
the manual or facsimile signature of the Chairman or Vice Chairman of the Board
of Directors or President or Vice President of the Company under its corporate
seal reproduced thereon, attested to by the manual or facsimile signature of the
then present Secretary or Assistant Secretary of the Company. The Underwriter's
Unit Option Warrants shall be dated the date of the execution by the Company
upon initial issuance, division, exchange, substitution or transfer. The
certificates representing the Unit Warrants and Unit Shares issuable upon
exercise of the Underwriter's Unit Option Warrants shall be identical in form to
those issued in connection with the Public Offering.

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         5.       Restriction On Transfer of Underwriter's Unit Option Warrant.

         The Holder of a Underwriter's Unit Option Warrant, by its acceptance
thereof, covenants and agrees that the Underwriter's Unit Option Warrant are
being acquired as an investment and not with a view to the distribution thereof;
and that the Underwriter's Unit Option Warrant may not be sold, transferred,
assigned, hypothecated or otherwise disposed of, in whole or in part, for a
period of one (1) year from the date hereof, except to officers of partners of
the Underwriter or members of the Selling Group.

         6.       Exercise Price.

                  Section 6.1 Initial and Adjusted Exercise Price. Except as
otherwise provided in Section 8 hereof, the initial exercise price of each
Underwriter's Warrant shall be $__________, 150% of Unit Offering Price per
Unit. The exercise price shall be adjusted from time to time in accordance with
the provisions of Section 8 hereof.

                  Section 6.2 Exercise Price. The term "Exercise Price" herein
shall mean the initial exercise prices or the adjusted exercise price, depending
upon the context of the Underwriter's Unit Option Warrant.

         7.       Registration Rights.

                  Section 7.1 Demand Registration Under the Securities Act of
1933. At any time commencing after ______________, 2003 [one (1) year from the
Effective Date] through and including _____________, 2007 (five (5) years from
the Effective Date), the Holders of the Underwriter's Unit Option Warrant, Unit
Warrants and Unit Shares, representing a "Majority" of the shares of Common
Stock issuable upon the exercise of the Underwriter's UW Units (assuming the
exercise of all of the Underwriter's Unit Option Warrant) shall have the right
(which right is in addition to the registration rights under Section 7.2
hereof), exercisable by written notice to the Company, to have the Company
prepare and file with the Commission, on one occasion, a registration statement
and such other documents, including a prospectus, as may be necessary in the
opinion of both counsel for the Company and counsel for the Underwriter and
Holders, in order to comply with the provisions of the Act, so as to permit a
public offering and sale of their respective Unit Warrants and Unit Shares
during a period equal to the longer of: (i) nine (9) months or (ii) the
unexpired term of the Unit Warrants by such Holders and any other Holders of the
Underwriter's Unit Option Warrant, UW Units and the Units who shall notify the
Company within ten (10) days after receiving notice from the Company of such
request.

                  Section 7.2 Piggyback Registration. If, at any time commencing
after __________, 2002, through and including ____________ , 2007 (five (5)
years from the Effective Date), the Company proposes to register any of its
securities under the Act (other than in connection with a merger or pursuant to
Form S-8 or similar form) it will give written notice by registered or certified
mail, at least thirty (30) days prior to the filing of each such registration
statement, to the Underwriter and to all other Holders of the Underwriter's Unit
Option Warrant, UW Units, Unit Warrants or Unit Shares underlying the
Underwriter's UW Units, of its intention to do so. If any of the Underwriters or
other Holders of the Underwriter's Unit Option Warrant, Unit Warrants or Unit
Shares underlying the Underwriter's Unit Option Warrant, notify the Company
within twenty (20) days after receipt of any such notice of its or their desire
to include any such securities in such proposed registration statement, the
Company shall afford each of the Underwriter and such Holders of the
Underwriter's Unit Option Warrant, UW Units and/or Units underlying the
Underwriter's Unit Option Warrant, the opportunity to have any of such
securities registered under such registration statement.

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                  Notwithstanding the provisions of this Section 7.2, the
Company shall have the right at any time after it shall have given written
notice pursuant to this Section 7.2 (irrespective of whether a written request
for inclusion of any such securities shall have been made) to elect not to file
any such proposed registration statement, or to withdraw the same after the
filing but prior to the Effective Date thereof.

                  (b) The Company covenants and agrees to give written notice of
any registration request under this Section 7.3 by any Holder or Holders to all
other registered Holders of the Underwriter's Unit Option Warrant, UW Units Unit
Shares and Unit Warrants within ten (10) days from the date of the receipt of
any such registration request.

                  Section 7.4 Covenants of the Company With Respect to
Registration. In connection with any registration under Section 7.2 or 7.3
hereof, the Company covenants and agrees as follows:

                  (a) The Company shall use its best efforts to file a
registration statement within forty-five (45) days of receipt of any demand
therefor in accordance with Section 7.1, shall use its best efforts to have any
registration statement declared effective at the earliest possible time, and
shall furnish each Holder desiring to sell the Units underlying the
Underwriter's Unit Option Warrant and UW Units such number of prospectuses as
shall reasonably be requested. Notwithstanding the foregoing sentence, the
Company shall be entitled to postpone the filing of any registration statement
otherwise required to be prepared and filed by it pursuant to this Section
7.4(a) if (i) the Company is under contract or other binding legal obligation
for a material acquisition, reorganization or divestiture, or (ii) the Company
is publicly committed to a self-tender or exchange offer and the filing of a
registration statement would cause a violation of Rule 10b-6 under the
Securities Exchange Act of 1934. In the event of such postponement, the Company
shall be required to file the registration statement pursuant to this Section
7.4(a) upon the earlier of (i) the consummation or termination, as applicable,
of the event requiring such postponement or (ii) 90 days after the receipt of
the initial demand for such registration.

                  (b) The Company shall pay all costs (excluding fees and
expenses of Holder(s) counsel and any underwriting or selling commissions), fees
and expenses in connection with all registration statements filed pursuant to
Sections 7.2 and 7.3(a) hereof including, without limitation, the Company's
legal and accounting fees, printing expenses, and blue sky fees and expenses.
The Holder(s) will pay all costs, fees and expenses in connection with any
registration statement filed pursuant to Section 7.3(c). If the Company shall
fail to comply with the provisions of Section 7.4(a), the Company shall, in
addition to any other equitable or other relief available to the Holder(s), be
liable for any or all incidental, special and consequential damages and damages
due to loss of profit sustained by the Holder(s) requesting registration of
their Underwriter's Unit Option Warrant, UW Units Unit Shares and Unit Warrants
underlying the Underwriter's Unit Option Warrant.

                  (c) The Company will take all necessary action which may be
required in qualifying or registering the Underwriter's Unit Option Warrant, UW
Units, Unit Shares and Unit Warrants and underlying the Underwriter's Unit
Option Warrant included in a registration statement for offering and sale under
the securities or blue sky laws of such states as reasonably are requested by
the Holder(s), provided that the Company shall not be obligated to execute or
file any general consent to service of process or to qualify as a foreign
corporation to do business under the laws of any such jurisdiction.

                  (d) The Company shall indemnify the Holder(s) of the
Underwriter's Unit Option Warrant, UW Units Unit Shares and Unit Warrants to be
sold pursuant to any registration statement and each person, if any, who
controls such Holders within the meaning of Section 15 of the Act or Section
20(a) of the Securities Exchange Act of 1934, as amended ("Exchange Act"),
against all loss, claim, damage, expense or liability (including all expenses

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reasonably incurred in investigating, preparing or defending against any claim
whatsoever) to which any of them may become subject under the Act, the Exchange
Act or otherwise, arising from such registration statement but only to the same
extent and with the same effect as the provisions pursuant to which the Company
has agreed to indemnify the Underwriter contained in Section 7 of the
Underwriting Agreement.

                  (e) The Holder(s) of the Underwriter's Unit Option Warrant, UW
Units Unit Shares and Unit Warrants underlying the Underwriter's Unit Option
Warrant to be sold pursuant to a registration statement, and their successors
and assigns, shall severally, and not jointly, indemnify the Company, its
officers and directors and each person, if any, who controls the Company within
the meaning of Section 15 of the Act or Section 20(a) of the Exchange Act,
against all loss, claim, damage or expense or liability (including all expenses
reasonably incurred in investigating, preparing or defending against any claim
whatsoever) to which they may become subject under the Act, the Exchange Act or
otherwise, arising from information furnished by or on behalf of such Holders,
or their successors or assigns, for specific inclusion in such registration
statement to the same extent and with the same effect as the provisions
contained in Section 7 of the Underwriting Agreement pursuant to which the
Underwriter has agreed to indemnify the Company.

                  (f) Nothing contained in this Agreement shall be construed as
requiring the Holder(s) to exercise their Underwriter's Unit Option Warrant or
the UW Units prior to the initial filing of any registration statement or the
effectiveness thereof.

                  (g) If the Underwriters' Warrants, UW Units Unit Shares and
Unit Warrants underlying the UW Units are to be sold in an underwritten public
offering, the Company shall use its best efforts to furnish to each Holder
participating in the offering and to each such underwriter, a signed
counterpart, addressed to such underwriter, of (i) an opinion of counsel to the
Company dated the date of the closing under the underwriting agreement, and (ii)
a "cold comfort" letter dated the date of the closing under the underwriting
agreement signed by the independent public accountants who have issued a report
on the Company's financial statements included in such registration statement,
in each case covering substantially the same matters with respect to such
registration statement (and the prospectus included therein) and, in the case of
such accountants' letter, with respect to events subsequent to the date of such
financial statements, as are customarily covered in opinions of issuer's counsel
and in accountants' letters delivered to underwriters in underwritten public
offerings of securities.

                  (h) The Company shall as soon as practicable after the
Effective Date of the registration statement, and in any event within 15 months
thereafter, have made "generally available to its security holders" (within the
meaning of Rule 158 under the Act) an earnings statement (which need not be
audited) complying with Section 11(a) of the Act and covering a period of at
least 12 consecutive months beginning after the Effective Date of the
registration statement.

                  (i) The Company shall deliver promptly to each Holder
participating in the offering requesting the correspondence and memoranda
described below, and the managing underwriters, copies of all correspondence
between the Commission and the Company, its counsel or auditors and all
memoranda relating to discussions with the Commission or its staff with respect
to the registration statement and permit each Holder and underwriter to do such
investigation, upon reasonable advance notice, with respect to information
contained in or omitted from the registration statement as it deems reasonably
necessary to comply with applicable securities laws or rules of the National
Association of Securities Dealers, Inc. ("NASD"). Such investigation shall
include access to books, records and properties and opportunities to discuss the
business of the Company with its officers and independent auditors, all to such
reasonable extent and at such reasonable times and as often as any such Holder
shall reasonably request.

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                  (j) The Company shall enter into an underwriting agreement
with the managing underwriter(s) selected for such underwriting, if any, by
Holders holding a Majority of the Underwriter's Unit Option Warrant, UW Units
Unit Shares and Unit Warrants underlying the Underwriter's Unit Option Warrant
requested to be included in such underwriting. Such underwriting agreement shall
be satisfactory in form and substance to the Company, each Holder and such
managing underwriters, and shall contain such representations, warranties and
covenants by the Company and such other terms as are customarily contained in
agreements of that type used by the managing underwriter(s).

                  The Holders shall be parties to any underwriting agreement
relating to an underwritten sale of their Underwriter's Unit Option Warrant, UW
Units and the Units underlying the Underwriter's Unit Option Warrant and may, at
their option, require that any or all the representations, warranties and
covenants of the Company to or for the benefit of such underwriter(s) shall also
be made to and for the benefit of such Holders. Such Holders shall not be
required to make any representations or warranties to or agreements with the
Company or the underwriter(s) except as they may relate to such Holders, their
intended methods of distribution, and except for matters related to disclosures
with respect to such Holders, contained or required to be contained, in such
registration statement under the Act and the rules and regulations thereunder.

                  (k) For purposes of this Agreement, the term "Majority" in
reference to the Holders of Underwriter's Unit Option Warrant, UW Units Unit
Shares and Unit Warrants, shall mean in excess of fifty percent (50%) of the
then outstanding Units, assuming the full exercise of all Underwriter's Unit
Option Warrant and UW Units that (i) are not held by the Company, an affiliate,
officer, creditor, employee or agent thereof or any of their respective
affiliates, members of their families, persons acting as nominees or in
conjunction therewith or (ii) have not been resold to the public pursuant to
Rule 144 under the Act or a registration statement filed with the Commission
under the Act.

         8.       Adjustments to Exercise Price and Number of Securities.

         The Exercise Price and number of securities issuable with respect to
the Unit Warrants shall be adjusted on the same terms and conditions, and at the
same time, as any adjustments in the Exercise Price and number of shares
issuable with respect to the Public Warrants required by the terms of the Public
Warrants.

         9.       Exchange and Replacement of Underwriter's Unit Option
                  Warrants.

         Each Underwriter's Unit Option Warrant is exchangeable without expense,
upon the surrender thereof by the registered Holder at the principal executive
office of the Company, for a new Underwriter's Unit Option Warrant of like tenor
and date representing in the aggregate the right to purchase the same number of
Units as provided in the original Underwriter's Unit Option Warrant in such
denominations as shall be designated by the Holder thereof at the time of such
surrender.

         Upon receipt by the Company of evidence reasonably satisfactory to it
of the loss, theft, destruction or mutilation of any Underwriter's Unit Option
Warrant, and, in case of loss, theft or destruction, of indemnity or security
reasonably satisfactory to it, and reimbursement to the Company of all
reasonable expenses incidental thereto, and upon surrender and cancellation of
the Underwriter's Unit Option Warrant, if mutilated, the Company will make and
deliver a new Underwriter's Unit Option Warrant of like tenor, in lieu thereof.

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         10.      Elimination of Fractional Interests.

         The Company shall not be required to issue certificates representing
fractions of shares of Common Stock upon the exercise of the Underwriter's Unit
Option Warrant, nor shall it be required to issue scrip or pay cash in lieu of
fractional interests, it being the intent of the parties that all fractional
interests shall be eliminated by rounding any fraction up to the nearest whole
number of shares of Common Stock or other securities, properties or rights.

         11.      Reservation and Listing of Securities.

         The Company shall at all times reserve and keep available out of its
authorized shares of Common Stock, solely for the purpose of issuance upon the
exercise of the Underwriter's Unit Option Warrant and the UW Units, such number
of shares of Common Stock or other securities, properties or rights as shall be
issuable upon the exercise thereof. The Company covenants and agrees that, upon
exercise of the Underwriter's Unit Option Warrant and/or the UW Units and
payment of the Exercise Price therefor, all UW Units and/or Unit Shares or Unit
Warrants and other securities issuable upon such exercise shall be duly and
validly issued, fully paid, non-assessable and not subject to the preemptive
rights of any stockholder. As long as the Underwriter's Unit Option Warrant
and/or UW Units shall be outstanding, the Company shall use its best efforts to
cause all Unit Shares and Unit Warrants issuable upon the exercise of the
Underwriter's Unit Option Warrant and UW Units to be listed (subject to official
notice of issuance) on all securities exchanges on which the Common Stock issued
to the public in connection herewith may then be listed and/or quoted on NASDAQ.

         12.      Notices to Underwriter's Warrant Holders.

         Nothing contained in this Agreement shall be construed as conferring
upon the Holders the right to vote or to consent or to receive notice as a
stockholder in respect of any meetings of stockholders for the election of
directors or any other matter, or as having any rights whatsoever as a
stockholder of the Company. If, however, at any time prior to the expiration of
the Underwriter's Unit Option Warrant or UW Units and their exercise, any of the
following events shall occur:

                  (a) the Company shall take a record of the holders of its
shares of Common Stock for the purpose of entitling them to receive a dividend
or distribution payable otherwise than in cash, or a cash dividend or
distribution payable otherwise than out of current or retained earnings, as
indicated by the accounting treatment of such dividend or distribution on the
books of the Company; or

                  (b) the Company shall offer to all the holders of its Common
Stock any additional shares of capital stock of the Company or securities
convertible into or exchangeable for shares of capital stock of the Company, or
any option, right or warrant to subscribe therefor; or

                  (c) a dissolution, liquidation or winding up of the Company
(other than in connection with a consolidation or merger) or a sale of all or
substantially all of its property assets and business as an entirety shall be
proposed; then, in any one or more of such events the Company shall give written
notice of such event at least fifteen (15) days prior to the date fixed as a
record date or the date of closing the transfer books for the determination of
the stockholders entitled to such dividend, distribution, convertible or
exchangeable securities or subscription rights, or entitled to vote on such
proposed dissolution, liquidation, winding up or sale. Such notice shall specify
such record date or the date of closing the transfer books, as the case may be.
Failure to give such notice or any defect therein shall not affect the validity
of any action taken in connection with the declaration or payment of any such
dividend, or the issuance of any convertible or exchangeable securities, or
subscription rights, options or warrants, or any proposed dissolution,
liquidation, winding up or sale.

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         13.      Notices

         All notices requests, consents and other communications hereunder shall
be in writing and shall be deemed to have been duly made when delivered, or
mailed by registered or certified mail, return receipt requested:

                  (a) If to the registered Holder of the Underwriter's Unit
Option Warrant, to the address of such Holder as shown on the books of the
Company; or

                  (b) If to the Company, to the address set forth in Section 3
hereof or to such other address as the Company may designate by notice to the
Holders.

         14.      Supplements and Amendments.

         The Company and the Underwriter may from time to time supplement or
amend this Agreement without the approval of any holders of Underwriter's Unit
Option Warrants (other than the Underwriter) in order to cure any ambiguity, to
correct or supplement any provision contained herein which may be defective or
inconsistent with any provisions herein or to make any other provisions in
regard to matters or questions arising hereunder which the Company and the
Underwriter may deem necessary or desirable and which the Company and the
Underwriter deem shall not adversely affect the interests of the Holders of
Underwriter's Unit Option Warrants.

         15.      Successors.

         All the covenants and provisions of this Agreement shall be binding
upon and inure to the benefit of the Company, the Holders and their respective
successors and assigns hereunder.

         16.      Termination.

         This Agreement shall terminate at the close of business on
_____________, 2007. Notwithstanding the foregoing, the indemnification
provisions of Section 7 shall survive such termination until the close of
business on ______________, 2010.

         17.      Governing Law: Submission to Jurisdiction.

                  (a) This Agreement and each Underwriter's Unit Option Warrant
issued hereunder shall be deemed to be a contract made under the laws of
____________________ and for all purposes shall be construed in accordance with
the laws of such State without giving effect to the rules of said State
governing the conflicts of laws.

                  (b) The Company, the Underwriter and the Holders hereby agree
that any action, proceeding or claim against it arising out of, or relating in
any way to, this Agreement shall be brought and enforced in the courts of the
State of Florida or of the United States of America for the Southern District of
Florida, and irrevocably submits to such jurisdiction, which jurisdiction shall
be exclusive. The Company, the Underwriter and the Holders hereby irrevocably
waive any objection to such exclusive jurisdiction or inconvenient forum. Any
such process or summons to be served upon any of the Company, the Underwriter

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and the Holders (at the option of the party bringing such action, proceeding or
claim) may be served by transmitting a copy thereof, by registered or certified
mail, return receipt requested, postage prepaid, addressed to it at the address
set forth in Section 13 hereof. Such mailing shall be deemed personal service
and shall be legal and binding upon the party so served in any action,
proceeding or claim. The Company, the Underwriter and the Holders agree that the
prevailing party(ies) in any such action or proceeding shall be entitled to
recover from the other party(ies) all of its/their reasonable legal costs and
expenses relating to such action or proceeding and/or incurred in connection
with the preparation therefor.

         18.      Entire Agreement: Modification.

         This Agreement (including the Underwriting Agreement to the extent
portions thereof are referred to herein) contains the entire understanding
between the parties hereto with respect to the subject matter hereof and, except
as provided in Section 14 hereof, may not be modified or amended except by a
writing duly signed by the party against whom enforcement of the modification or
amendment is sought.

         19.      Severability.

         If any provision of this Agreement shall be held to be invalid or
unenforceable, such invalidity or unenforceability shall not affect any other
provision of this Agreement.

         20.      Captions.

         The caption headings of the Sections of this Agreement are for
convenience of reference only and are not intended, nor should they be construed
as, a part of this Agreement and shall be given no substantive effect.

         21.      Benefits or this Agreement.

         Nothing in this Agreement shall be construed to give to any person or
corporation other than the Company and the Underwriter and any other registered
Holder(s) of the Underwriter's Unit Option Warrants or Shares underlying the
Underwriter's Unit Option Warrant any legal or equitable right, remedy or claim
under this Agreement; and this Agreement shall be for the sole and exclusive
benefit of the Company and the Underwriter and any other Holder(s) of the
Underwriter's Unit Option Warrants or Units.

         22.      Counterparts.

         This Agreement may be executed in any number of counterparts and each
of such counterparts shall for all purposes be deemed to be an original, and
such counterparts shall together constitute but one and the same instrument.

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         IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be
duly executed, as of the day and year first above written.

                                      99 CENT STUFF, INC.

                                      By:          _____________________________

                                      Name:        _____________________________
                                      Title:       _____________________________

                                      VFINANCE INVESTMENTS, INC.

                                      By:          _____________________________
                                      Name:        _____________________________
                                      Title:       _____________________________

<PAGE>

                                    EXHIBIT A

             [FORM OF UNDERWRITER'S UNIT OPTION WARRANT CERTIFICATE]

THE UNDERWRITER'S UNIT OPTION WARRANT REPRESENTED BY THIS CERTIFICATE AND THE
OTHER SECURITIES ISSUABLE UPON EXERCISE THEREOF MAY NOT BE OFFERED OR SOLD
EXCEPT PURSUANT TO (i) AN EFFECTIVE REGISTRATION STATEMENT UNDER THE SECURITIES
ACT OF 1933, (ii) TO THE EXTENT APPLICABLE, RULE 144 UNDER SUCH ACT (OR ANY
SIMILAR RULE UNDER SUCH ACT RELATING TO THE DISPOSITION OF SECURITIES), OR (iii)
AN OPINION OF COUNSEL, IF SUCH OPINION SHALL BE REASONABLY SATISFACTORY TO
COUNSEL FOR THE ISSUER, THAT AN EXEMPTION FROM REGISTRATION UNDER SUCH ACT IS
AVAILABLE.

THE TRANSFER OR EXCHANGE OF THE UNDERWRITER'S UNIT OPTION WARRANT REPRESENTED BY
THIS CERTIFICATE IS RESTRICTED IN ACCORDANCE WITH THE UNDERWRITER'S WARRANT
AGREEMENT FOR UNITS REFERRED TO HEREIN.

                            EXERCISABLE ON OR BEFORE
                  5:30 P.M., FLORIDA TIME, ______________, 2007

No. W-                           _____________ Underwriter's Unit Option Warrant

                        Underwriter's Unit Option Warrant

         This Underwriter's Unit Option Warrant certifies that VFINANCE
INVESTMENTS, INC., or registered assigns, is the registered holder of [200,000
Underwriter's Unit Option Warrants to purchase initially, at any time from ,
2003 until 5:30 p.m. Florida time on _______________, 2007 ("Expiration Date"),
up to [200,000] Class UW Units (the "Warrants") of 99 Cent Stuff, Inc.,. a
Florida corporation (the "Company"), at an initial exercise price, subject to
adjustment in certain events (the "Exercise Price"), of $___________, 150% of
the public offering price of the Units upon surrender of this Underwriter's Unit
Option Warrant and payment of the Exercise Price at an office or agency of the
Company, but subject to the conditions set forth herein and in the Underwriter's
Warrant Agreement for Units dated as of _______________, 2002 between the
Company and vFinance Investments, Inc. (the "Underwriter's Warrant Agreement").
Payment of the Exercise Price shall be made by certified or official bank check
in New York Clearing House funds payable to the order of the Company.

         No Underwriter's Unit Option Warrant may be exercised after 5:30 p.m.,
Florida time, on the Expiration Date, at which time all Underwriter's Unit
Option Warrant evidenced hereby, unless exercised prior thereto, shall
thereafter be void.

         The Underwriter's Unit Option Warrant evidenced by this Underwriter's
Unit Option Warrant Certificate are part of a duly authorized issue of Units
pursuant to the Underwriter's Warrant Agreement, which Underwriter's Warrant
Agreement is hereby incorporated by reference in and made a part of this
instrument and is hereby referred to for a description of the rights, limitation
of rights, obligations, duties and immunities thereunder of the Company and the
holders (the words "holders" or "holder" meaning the registered holders or
registered holder) of the Underwriter's Unit Option Warrant.

         The Underwriter's Warrant Agreement provides that upon the occurrence
of certain events the exercise prices and/or number of the Company's securities
issuable thereupon may, subject to certain conditions, be adjusted. In such
event, the Company will, at the request of the holder, issue a new Underwriter's
Unit Option Warrant Certificate evidencing the adjustment in the exercise price

                                       10
<PAGE>

and the number and/or type of securities issuable upon the exercise of the
Underwriter's Unit Option Warrant; provided, however, that the failure of the
Company to issue such new Underwriter's Unit Option Warrants shall not in any
way change, alter or otherwise impair, the rights of the holder as set forth in
the Underwriter's Warrant Agreement.

         Upon due presentment for registration of transfer of this Underwriter's
Unit Option Warrant at an office or agency of the Company, a new Underwriter's
Unit Option Warrant or Underwriter's Unit Option Warrants of like tenor and
evidencing in the aggregate a like number of Underwriter's Unit Option Warrants
shall be issued to the transferee(s) in exchange for this Underwriter's Unit
Option Warrant, subject to the limitations provided herein and in the
Underwriter's Warrant Agreement, without any charge except for any tax or other
governmental charge imposed in connection with such transfer.

         Upon the exercise of less than all of the Underwriter's Unit Option
Warrants evidenced by this Certificate, the Company shall forthwith issue to the
holder hereof a new Underwriter's Unit Option Warrant Certificate representing
such number of unexercised Underwriter's Unit Option Warrants.

         The Company may deem and treat the registered holder(s) hereof as the
absolute owner(s) of this Underwriter's Unit Option Warrant (notwithstanding any
notation of ownership or other writing hereon made by anyone), for the purpose
of any exercise hereof, and of any distribution to the holder(s) hereof, and for
all other purposes, and the Company shall not be affected by any notice to the
contrary.

         All terms used in this Underwriter's Unit Option Warrant which are
defined in the Underwriter's Warrant Agreement shall have the meanings assigned
to them in the Underwriter's Warrant Agreement.

         IN WITNESS WHEREOF, the Company has caused this Underwriter's Unit
Option Warrant to be duly executed under its corporate seal.

Dated as of _________________________, 200__

                                               99 CENT STUFF, INC.

                                               By: _____________________________
                                               Name:
                                               Title:

<

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<PAGE>

                         [FORM OF ELECTION TO PURCHASE]

         The undersigned hereby irrevocably elects to exercise the right,
represented by this Underwriter's Unit Option Warrant, to purchase _____________
Class UW Units and herewith tenders in payment for such securities a certified
or official bank check payable in New York Clearing House Funds to the order of
99 CENT STUFF, INC. in the amount of $_____________________, all in accordance
with the terms hereof. The undersigned requests that a certificate for such
securities be registered in the name of whose address is
_________________________________ and that such ___________________ Certificate
be delivered to ____________________________________ whose address is
______________________________________.

Dated:
                      Signature:    _______________________________
                                    (Signature must conform in all respects to
                                    name of holder as specified on the face of
                                    the Underwriter's Unit Option Warrant.)

                                    --------------------------------
                                    Insert Social Security or Other
                                    Identifying Number of Holder)

                                       12Exhibit 10.1

                               99 CENT STUFF, INC.
                             2002 STOCK OPTION PLAN

     1. PURPOSE. The purpose of the 99 Cent Stuff, Inc. 2002 Stock Option Plan
(the "Plan") is to advance the interests of 99 Cent Stuff, Inc., a Florida
corporation (the "Company"), by providing an additional incentive to attract,
retain and motivate highly qualified and competent persons who are key to the
Company, and upon whose efforts and judgment the success of the Company and its
Subsidiaries is largely dependent, including key employees, consultants,
independent contractors, Officers and Directors, by authorizing the grant of
options to purchase Common Stock of the Company to persons who are eligible to
participate hereunder, thereby encouraging stock ownership in the Company by
such persons, all upon and subject to the terms and conditions of this Plan.

     2. DEFINITIONS. As used herein, the following terms shall have the meanings
indicated:

          (a) "Board" shall mean the Board of Directors of the Company.

          (b) "Cause" shall mean any of the following:

               (i) a determination by the Company that there has been a willful,
reckless or grossly negligent failure by the Optionee to perform his or her
duties as an employee of the Company;

               (ii) a determination by the Company that there has been a willful
breach by the Optionee of any of the material terms or provisions of any
employment agreement between such Optionee and the Company;

               (iii) any conduct by the Optionee that either results in his or
her conviction of a felony under the laws of the United States of America or any
state thereof, or of an equivalent crime under the laws of any other
jurisdiction;

               (iv) a determination by the Company that the Optionee has
committed an act or acts involving fraud, embezzlement, misappropriation, theft,
breach of fiduciary duty or material dishonesty against the Company, its
properties or personnel;

               (v) any act by the Optionee that the Company determines to be in
willful or wanton disregard of the Company's best interests, or which results,
or is intended to result, directly or indirectly, in improper gain or personal
enrichment of the Optionee at the expense of the Company;

               (vi) a determination by the Company that there has been a
willful, reckless or grossly negligent failure by the Optionee to comply with
any rules, regulations, policies or procedures of the Company, or that the
Optionee has engaged in any act, behavior or conduct demonstrating a deliberate
and material violation or disregard of standards of behavior that the Company
has a right to expect of its employees; or

<PAGE>

               (vii) if the Optionee, while employed by the Company and for two
years thereafter, violates a confidentiality and/or noncompete agreement with
the Company, or fails to safeguard, divulges, communicates, uses to the
detriment of the Company or for the benefit of any person or persons, or misuses
in any way, any Confidential Information;

PROVIDED, HOWEVER, that, if the Optionee has entered into a written employment
agreement with the Company which remains effective and which expressly provides
for a termination of such Optionee's employment for "cause", the term "Cause" as
used herein shall have the meaning as set forth in the Optionee's employment
agreement in lieu of the definition of "Cause" set forth in this Section 2(b).

          (c) "Change of Control" shall mean the acquisition by any person or
group (as that term is defined in the Securities Exchange Act of 1934 (the
"Exchange Act")), and the rules promulgated pursuant to that act) in a single
transaction or a series of transactions of 50% or more in voting power of the
outstanding stock of the Company and a change of the composition of the Board of
Directors so that, within two years after the acquisition took place, a majority
of the members of the Board of Directors of the Company, or of any corporation
with which the Company may be consolidated or merged, are persons who were not
directors or officers of the Company or one of its Subsidiaries immediately
prior to the acquisition, or to the first of a series of transactions which
resulted in the acquisition of 50% or more in voting power of the outstanding
stock of the Company.

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

          (e) "Committee" shall mean the stock option or compensation committee
appointed by the Board or, if not appointed, the Board.

          (f) "Common Stock" shall mean the Company's common stock par value
$.01 per share.

          (g) "Confidential Information" shall mean any and all information
pertaining to the Company's financial condition, clients, customers, prospects,
sources of prospects, customer lists, trademarks, trade names, service marks,
service names, "know-how," trade secrets, products, services, details of client
or consulting contracts, management agreements, pricing policies, operational
methods, site selection, results of operations, costs and methods of doing
business, owners and ownership structure, marketing practices, marketing plans
or strategies, product development techniques or plans, procurement and sales
activities, promotion and pricing techniques, credit and financial data
concerning customers and business acquisition plans, that is not generally
available to the public.

          (h) "Director" shall mean a member of the Board.

          (i) "Employee" shall mean any person, including officers, directors,
consultants and independent contractors who are either employed or engaged by
the Company or any parent or Subsidiary of the Company within the meaning of
Code Section 3401(c) or the regulations promulgated thereunder.

          (j) "Fair Market Value" of a Share on any date of reference shall be
the Closing Price of a share of Common Stock on the business day on or
immediately preceding such date, unless the Committee in its sole discretion
shall determine otherwise in a fair manner. For this purpose, the "Closing
Price" of the Common Stock on any business day shall be (i) if the Common Stock
is listed or admitted for trading on any United States national securities
exchange (including The Nasdaq Stock Market), or if actual transactions are

                                       2
<PAGE>

otherwise reported on a consolidated transaction reporting system, the last
reported sale price of the Common Stock on such exchange or reporting system, as
reported in any newspaper of general circulation, or (ii) if clause (i) is not
applicable, the mean between the high bid and low asked quotations for the
Common Stock as reported by the Pink Sheets if at least two securities dealers
have inserted both bid and asked quotations for the Common Stock on at least
five of the ten preceding days. If the information set forth in clauses (i)
through (ii) above is unavailable or inapplicable to the Company (e.g., if the
Company's Common Stock is not then publicly traded or quoted), then the "Fair
Market Value" of a Share shall be the fair market value (i.e., the price at
which a willing seller would sell a Share to a willing buyer when neither is
acting under compulsion and when both have reasonable knowledge of all relevant
facts) of a share of the Common Stock on the business day immediately preceding
such date as the Committee in its sole and absolute discretion shall determine
in a fair and uniform manner.

          (k) "Family Member" shall mean any child, stepchild, grandchild,
parent, stepparent, grandparent, spouse, former spouse, sibling, niece, nephew,
mother-in-law, father-in-law, son-in-law, daughter-in-law, brother-in-law, or
sister-in-law, including adoptive relationships, any person sharing the
Employee's household (other than a tenant or Employee), a trust in which these
persons have more than 50% of the beneficial interest, a foundation in which
these persons (or the Employee) control the management of assets, and any other
entity in which these persons (or the Employee) own more than 50% of the voting
interests.

          (l) "Incentive Stock Option" shall mean an incentive stock option as
defined in Section 422 of the Code.

          (m) "Non-Employee Directors" shall have the meaning set forth in Rule
16b-3(b)(3)(i) (17 C.F.R. ss.240.16(b)-3(b)(3)(i)) under the Securities Exchange
Act of 1934, as amended.

          (n) "Non-Statutory Stock Option" or "Nonqualified Stock Option" shall
mean an Option which is not an Incentive Stock Option.

          (o) "Officer" shall mean the Company's chairman, president, principal
financial officer, principal accounting officer (or, if there is no such
accounting officer, the controller), any vice-president of the Company in charge
of a principal business unit, division or function (such as sales,
administration or finance), any other officer who performs a policy-making
function, or any other person who performs similar policy-making functions for
the Company. Officers of Subsidiaries shall be deemed Officers of the Company if
they perform such policy-making functions for the Company. As used in this
paragraph, the phrase "policy-making function" does not include policy-making
functions that are not significant. Unless specified otherwise in a resolution
by the Board, an "executive officer" pursuant to Item 401(b) of Regulation S-K
(17 C.F.R. ss.229.401(b)) shall be only such person designated as an "Officer"
pursuant to the foregoing provisions of this paragraph.

          (p) "Option" (when capitalized) shall mean any stock option granted
under this Plan.

                                       3
<PAGE>

          (q) "Optionee" shall mean a person to whom an Option is granted under
this Plan or any person who succeeds to the rights of such person under this
Plan by reason of the death of such person.

          (r) "Plan" shall mean this 2002 Stock Option Plan of the Company,
which Plan shall be effective upon approval by the Board, subject to approval,
within 12 months of the date thereof by holders of a majority of the Company's
issued and outstanding Common Stock of the Company.

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

          (t) "Share" or "Shares" shall mean a share or shares, as the case may
be, of the Common Stock, as adjusted in accordance with Section 10 of this Plan.

          (u) "Subsidiary" shall mean any corporation (other than the Company)
in any unbroken chain of corporations beginning with the Company if, at the time
of the granting of the Option, each of the corporations other than the last
corporation in the unbroken chain owns stock possessing 50 % or more of the
total combined voting power of all classes of stock in one of the other
corporations in such chain.

     3. SHARES AND OPTIONS. Subject to adjustment in accordance with Section 10
hereof, the Company may grant to Optionees from time to time Options to purchase
an aggregate of up to 1,000,000 Shares from Shares held in the Company's
treasury or from authorized and unissued Shares. If any Option granted under
this Plan shall terminate, expire, or be canceled, forfeited or surrendered as
to any Shares, the Shares relating to such lapsed Option shall be available for
issuance pursuant to new Options subsequently granted under this Plan. Upon the
grant of any Option hereunder, the authorized and unissued Shares to which such
Option relates shall be reserved for issuance to permit exercise under this
Plan. Subject to the provisions of Section 14 hereof, an Option granted
hereunder shall be either an Incentive Stock Option or a Non-Statutory Stock
Option as determined by the Committee at the time of grant of such Option and
shall clearly state whether it is an Incentive Stock Option or Non-Statutory
Stock Option. All Incentive Stock Options shall be granted within ten years from
the effective date of this Plan.

     4. LIMITATIONS. Options otherwise qualifying as Incentive Stock Options
hereunder will not be treated as Incentive Stock Options to the extent that the
aggregate Fair Market Value (determined at the time the Option is granted) of
the Shares, with respect to which Options meeting the requirements of Code
Section 422(b) are exercisable for the first time by any individual during any
calendar year (under all stock option or similar plans of the Company and any
Subsidiary), exceeds $100,000.

     5. CONDITIONS FOR GRANT OF OPTIONS.

          (a) Each Option shall be evidenced by an option agreement that may
contain any term deemed necessary or desirable by the Committee, provided such
terms are not inconsistent with this Plan or any applicable law. Optionees shall
be those persons selected by the Committee from the class of all regular
Employees of the Company or its Subsidiaries, including Employee Directors and
Officers who are regular or former regular employees of the Company, as well as
consultants to the Company. Any person who files with the Committee, in a form
satisfactory to the Committee, a written waiver of eligibility to receive any
Option under this Plan shall not be eligible to receive any Option under this
Plan for the duration of such waiver.

                                       4
<PAGE>

          (b) In granting Options, the Committee shall take into consideration
the contribution the person has made, or is expected to make, to the success of
the Company or its Subsidiaries and such other factors as the Committee shall
determine. The Committee shall also have the authority to consult with and
receive recommendations from Officers and other personnel of the Company and its
Subsidiaries with regard to these matters. The Committee may from time to time
in granting Options under this Plan prescribe such terms and conditions
concerning such Options as it deems appropriate, including, without limitation,
(i) the exercise price or prices of the Option or any installments thereof, (ii)
prescribing the date or dates on which the Option becomes and/or remains
exercisable, (iii) providing that the Option vests or becomes exercisable in
installments over a period of time, and/or upon the attainment of certain stated
standards, specifications or goals, (iv) relating an Option to the continued
employment of the Optionee for a specified period of time, (v) providing whether
the Option shall fully vest upon a Change of Control or (vi) conditions or
termination events with respect to the exercisability of any Option, provided
that such terms and conditions are not more favorable to an Optionee than those
expressly permitted herein.

          (c) The Options granted to employees under this Plan shall be in
addition to regular salaries, pension, life insurance or other benefits related
to their employment with the Company or its Subsidiaries. Neither this Plan nor
any Option granted under this Plan shall confer upon any person any right to
employment or continuance of employment (or related salary and benefits) by the
Company or its Subsidiaries.

     6. EXERCISE PRICE. The exercise price per Share of any Option shall be any
price determined by the Committee but shall not be less than the par value per
Share; PROVIDED, HOWEVER, that in no event shall the exercise price per Share of
any Incentive Stock Option be less than the Fair Market Value of the Shares
underlying such Option on the date such Option is granted and, in the case of an
Incentive Stock Option granted to a 10% shareholder, the per Share exercise
price will not be less than 110% of the Fair Market Value in accordance with
Section 14 of this Plan. Re-granted Options, or Options which are canceled and
then re-granted covering such canceled Options, will, for purposes of this
Section 6, be deemed to have been granted on the date of the re-granting.

     7. EXERCISE OF OPTIONS.

          (a) An Option shall be deemed exercised when (i) the Company has
received written notice of such exercise in accordance with the terms of the
Option, (ii) full payment of the aggregate option price of the Shares as to
which the Option is exercised has been made, (iii) the Optionee has agreed to be
bound by the terms, provisions and conditions of any applicable shareholders'
agreement, and (iv) arrangements that are satisfactory to the Committee in its
sole discretion have been made for the Optionee's payment to the Company of the
amount that is necessary for the Company or the Subsidiary employing the
Optionee to withhold in accordance with applicable Federal or state tax
withholding requirements. Unless further limited by the Committee in any Option,
the exercise price of any Shares purchased pursuant to the exercise of such
Option shall be paid in cash, by certified or official bank check, by money
order, with Shares or by a combination of the above; PROVIDED, HOWEVER, that the
Committee in its sole discretion may accept a personal check in full or partial
payment of any Shares. If the exercise price is paid in whole or in part with
Shares, the value of the Shares surrendered shall be their Fair Market Value on
the date the Option is exercised. The Company in its sole discretion may, on an
individual basis or pursuant to a general program established by the Committee
in connection with this Plan, lend money to an Optionee to exercise all or a
portion of the Option granted hereunder. If the exercise price is paid in whole
or part with the Optionee's promissory note, such note shall (i) provide for

                                       5
<PAGE>

full recourse to the maker, (ii) be collateralized by the pledge of the Shares
that the Optionee purchases upon exercise of such Option, (iii) bear interest at
a rate no less than the rate of interest payable by the Company to its principal
lender, and (iv) contain such other terms as the Committee in its sole
discretion shall require. No Optionee shall be deemed to be a holder of any
shares subject to an Option unless and until a stock certificate or certificates
for such shares are issued to the person(s) under the terms of this Plan. No
adjustments shall be made for dividends (ordinary or extraordinary, whether in
cash, securities or property) or distributions or other rights for which the
record date is prior to the date such stock certificate is issued, except as
expressly provided in Section 10 hereof.

          (b) No Optionee shall be deemed to be a holder of any Shares subject
to an Option unless and until a stock certificate or certificates for such
Shares are issued to such person(s) under the terms of this Plan. No adjustment
shall be made for dividends (ordinary or extraordinary, whether in cash,
securities or other property) or distributions or other rights for which the
record date is prior to the date such stock certificate is issued, except as
expressly provided in Section 10 hereof.

     8. EXERCISABILITY OF OPTIONS. Any Option shall become exercisable in
such amounts, at such intervals, upon such events or occurrences and upon such
other terms and conditions as shall be provided in this Plan or in an individual
Option agreement evidencing such Option, except as otherwise provided in Section
5(b) or this Section 8.

          (a) The expiration date(s) of an Option shall be determined by the
Committee at the time of grant, but in no event shall an Option be exercisable
after the expiration of ten years from the date of grant of the Option.

          (b) Unless otherwise expressly provided in any Option as approved by
the Committee, notwithstanding the exercise schedule set forth in any Option,
each outstanding Option, may, in the sole discretion of the Committee, become
fully exercisable upon the date of the occurrence of any Change of Control, but,
unless otherwise expressly provided in any Option, no earlier than six months
after the date of grant, and if and only if Optionee is in the employ of the
Company on such date.

          (c) The Committee may in its sole discretion at any time accelerate
the date on which any Option may be exercised and may accelerate the vesting of
any Shares subject to any Option or previously acquired by the exercise of any
Option.

     9. TERMINATION OF OPTION PERIOD.

          (a) Unless otherwise expressly provided in any Option, the unexercised
portion of any Option shall automatically and without notice immediately
terminate and become forfeited, null and void at the time of the earliest to
occur of the following:

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<PAGE>

               (i) three months after the date on which the Optionee's
employment is terminated for any reason other than by reason of (A) Cause, (B)
the termination of the Optionee's employment with the Company by such Optionee
following less than ninety (90) days' prior written notice to the Company of
such termination (an "Improper Termination"), (C) a mental or physical
disability (within the meaning of Section 22(e) of the Code) as determined by a
medical doctor satisfactory to the Committee, or (D) death;

               (ii) immediately upon (A) the termination by the Company of the
Optionee's employment for Cause, or (B) an Improper Termination; or

               (iii) the later of (A) twelve months after the date of
termination of the Optionee's employment by reason of death of the employee, or
(B) three months after the date on which the Optionee shall die if such death
shall occur during the one year period specified in Subsection 9(a)(iii) hereof.

          (b) Notwithstanding the foregoing, if the Optionee's employment is
terminated by reason of a mental or physical disability (within the meaning of
Section 22(e) of the Code) as determined by a medical doctor satisfactory to the
Committee or the Optionee retires from employment by the Company or any other
entity, then the Option shall continue until the original expiration date.

          (c) The Committee in its sole discretion may, by giving written notice
("cancellation notice"), cancel effective upon the date of the consummation of
any corporate transaction described in Subsection 10(d) hereof, any Option that
remains unexercised on such date. Such cancellation notice shall be given a
reasonable period of time prior to the proposed date of such cancellation and
may be given either before or after approval of such corporate transaction.

          (d) Upon Optionee's termination of employment as described in this
Section 9, or otherwise, any Option (or portion thereof) not previously vested
or not yet exercisable pursuant to Section 8 of this Plan or the vesting
schedule set forth in such Option shall be immediately canceled.

     10. ADJUSTMENT OF SHARES.

          (a) If at any time while this Plan is in effect or unexercised Options
are outstanding, there shall be any increase or decrease in the number of issued
and outstanding Shares through the declaration of a stock dividend or through
any recapitalization resulting in a stock split, combination or exchange of
Shares (other than any such exchange or issuance of Shares through which Shares
are issued to effect an acquisition of another business or entity or the
Company's purchase of Shares to exercise a "call" purchase option), then and in
such event:

               (i) appropriate adjustment shall be made in the maximum number of
Shares available for grant under this Plan, so that the same percentage of the
Company's issued and outstanding Shares shall continue to be subject to being so
optioned;

               (ii) appropriate adjustment shall be made in the number of Shares
and the exercise price per Share thereof then subject to any outstanding Option,
so that the same percentage of the Company's issued and outstanding Shares shall
remain subject to purchase at the same aggregate exercise price; and

                                       7
<PAGE>

               (iii) such adjustments shall be made by the Committee, whose
determination in that respect shall be final, binding and conclusive.

          (b) Subject to the specific terms of any Option, the Committee may
change the terms of Options outstanding under this Plan, with respect to the
option price or the number of Shares subject to the Options, or both, when, in
the Committee's sole discretion, such adjustments become appropriate by reason
of a corporate transaction described in Subsection 10(d) hereof, or otherwise.

          (c) Except as otherwise expressly provided herein, the issuance by the
Company of shares of its capital stock of any class, or securities convertible
into or exchangeable for shares of its capital stock of any class, either in
connection with a direct or unwritten sale or upon the exercise of rights or
warrants to subscribe therefor or purchase such Shares, or upon conversion of
shares of obligations of the Company convertible into such shares or other
securities, shall not affect, and no adjustment by reason thereof shall be made
with respect to the number of or exercise price of Shares then subject to
outstanding Options granted under this Plan.

          (d) Without limiting the generality of the foregoing, the existence of
outstanding Options granted under this Plan shall not affect in any manner the
right or power of the Company to make, authorize or consummate (i) any or all
adjustments, reclassifications, recapitalizations, reorganizations or other
changes in the Company's capital structure or its business; (ii) any merger or
consolidation of the Company or to which the Company is a party; (iii) any
issuance by the Company of debt securities, or preferred or preference stock
that would rank senior to or above the Shares subject to outstanding Options;
(iv) any purchase or issuance by the Company of Shares or other classes of
common stock or common equity securities; (v) the dissolution or liquidation of
the Company; (vi) any sale, transfer, encumbrance, pledge or assignment of all
or any part of the assets or business of the Company; or (vii) any other
corporate act or proceeding, whether of a similar character or otherwise.

          (e) The Optionee shall receive written notice within a reasonable time
prior to the consummation of such action advising the Optionee of any of the
foregoing. The Committee may, in the exercise of its sole discretion, in such
instances declare that any Option shall terminate as of a date fixed by the
Board and give each Optionee the right to exercise his or her Option.

     11. TRANSFERABILITY OF OPTIONS. Unless otherwise authorized by the
Board, no Option granted hereunder shall be sold, pledged, assigned,
hypothecated, disposed or otherwise transferred by the Optionee other than (a)
by will or the laws of descent and distribution, (b) by gift to a Family Member,
or (c) through a domestic relations order in settlement of marital property
rights. No Option shall be exercisable during the Optionee's lifetime by any
person other than the Optionee or transferee permitted under this Section 11.

     12. ISSUANCE OF SHARES. As a condition of any sale or issuance of
Shares upon exercise of any Option, the Committee may require such agreements or
undertakings, if any, as the Committee may deem necessary or advisable to assure
compliance with any such law or regulation including, but not limited to, the
following:

               (i) a representation and warranty by the Optionee to the Company,
at the time any Option is exercised, that he is acquiring the Shares to be
issued to him for investment and not with a view to, or for sale in connection
with, the distribution of any such Shares; and

                                       8
<PAGE>

               (ii) (A) an agreement and undertaking to comply with all of the
terms, restrictions and provisions set forth in any then applicable
shareholders' agreement relating to the Shares, including, without limitation,
any restrictions on transferability, any rights of first refusal and any option
of the Company to "call" or purchase such Shares under then applicable
agreements, and

                    (B) any restrictive legend or legends, to be embossed or
imprinted on Share certificates, that are, in the discretion of the Committee,
necessary or appropriate to comply with the provisions of any securities law or
other restriction applicable to the issuance of the Shares.

     13. ADMINISTRATION OF THIS PLAN.

          (a) This Plan shall initially be administered by the Board. As soon as
may be practicable, but no later than the date (if ever) the Common Stock is
listed or admitted for trading on any United States national securities
exchange, the Plan shall be administered by the Committee, which shall consist
of not less than two Non-Employee Directors. The Committee shall have all of the
powers of the Board with respect to this Plan. Any member of the Committee may
be removed at any time, with or without cause, by resolution of the Board and
any vacancy occurring in the membership of the Committee may be filled by
appointment by the Board.

          (b) Subject to the provisions of this Plan, the Committee shall have
the authority, in its sole discretion, to: (i) grant Options, (ii) determine the
exercise price per Share at which Options may be exercised, (iii) determine the
Optionees to whom, and time or times at which, Options shall be granted, (iv)
determine the number of Shares to be represented by each Option, (v) determine
the terms, conditions and provisions of each Option granted (which need not be
identical) and, with the consent of the holder thereof, modify or amend each
Option, (vi) defer (with the consent of the Optionee) or accelerate the exercise
date of any Option, and (vii) make all other determinations deemed necessary or
advisable for the administration of this Plan, including repricing, canceling
and regranting Options.

          (c) The Committee, from time to time, may adopt rules and regulations
for carrying out the purposes of this Plan. The Committee's determinations and
its interpretation and construction of any provision of this Plan shall be
final, conclusive and binding upon all Optionees and any holders of any Options
granted under this Plan.

          (d) Any and all decisions or determinations of the Committee shall be
made either (i) by a majority vote of the members of the Committee at a meeting
of the Committee or (ii) without a meeting by the unanimous written approval of
the members of the Committee.

          (e) No member of the Committee, or any Officer or Director of the
Company or its Subsidiaries, shall be personally liable for any act or omission
made in good faith in connection with this Plan.

     14. INCENTIVE OPTIONS FOR 10% SHAREHOLDERS. Notwithstanding any other
provisions of this Plan to the contrary, an Incentive Stock Option shall not be
granted to any person owning directly or indirectly (through attribution under
Section 424(d) of the Code) at the date of grant, stock possessing more than 10%
of the total combined voting power of all classes of stock of the Company (or of
its Subsidiary) at the date of grant unless the exercise price of such Option is
at least 110% of the Fair Market Value of the Shares subject to such Option on
the date the Option is granted, and such Option by its terms is not exercisable
after the expiration of ten years from the date such Option is granted.

                                       9
<PAGE>

     15. INTERPRETATION.

          (a) This Plan shall be administered and interpreted so that all
Incentive Stock Options granted under this Plan will qualify as Incentive Stock
Options under Section 422 of the Code. If any provision of this Plan should be
held invalid for the granting of Incentive Stock Options or illegal for any
reason, such determination shall not affect the remaining provisions hereof, and
this Plan shall be construed and enforced as if such provision had never been
included in this Plan.

          (b) This Plan shall be governed by the laws of the State of Florida.

          (c) Headings contained in this Plan are for convenience only and shall
in no manner be construed as part of this Plan or affect the meaning or
interpretation of any part of this Plan.

          (d) Any reference to the masculine, feminine, or neuter gender shall
be a reference to such other gender as is appropriate.

          (e) Time shall be of the essence with respect to all time periods
specified for the giving of notices to the company hereunder, as well as all
time periods for the expiration and termination of Options in accordance with
Section 9 hereof (or as otherwise set forth in an option agreement).

     16. CANCELLATION AND RESCISSION OF AWARDS.

          (a) Unless the Option specifies otherwise, the Committee may cancel,
rescind, suspend, withhold or otherwise limit or restrict any unexpired, unpaid,
or deferred Options at any time if the Optionee is not in compliance with all
applicable provisions of this Plan and the individual Option agreement
evidencing such Option, or if the Optionee engages in any "Detrimental
Activity." For purposes of this Section 16, "Detrimental Activity" shall
include: (i) the rendering of services for any organization or engaging directly
or indirectly in any business which is or becomes competitive with the Company,
or which organization or business, or the rendering of services to such
organization or business, is or becomes otherwise prejudicial to or in conflict
with the interests of the Company; (ii) the disclosure to anyone outside the
Company, or the use in other than the Company's business, without prior written
authorization from the Company, of any confidential information or material, as
defined in any agreement between the Optionee and the Company regarding
confidential information and intellectual property either during or after
employment with the Company; (iii) the failure or refusal to disclose promptly
and to assign to the Company, pursuant to the Company's confidentiality
agreement with the Optionee, all right, title and interest in any invention or
idea, patentable or not, made or conceived by the Optionee during employment by
the Company, relating in any manner to the actual or anticipated business,
research or development work of the Company or the failure or refusal to do
anything reasonably necessary to enable the Company to secure a patent where
appropriate in the United States and in other countries; (iv) activity that
results in termination of the Optionee's employment for cause; (v) a material

                                       10
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violation of any written rules, policies, procedures or guidelines of the
Company; (vi) any attempt directly or indirectly to induce any employee of the
Company to be employed or perform services elsewhere or any attempt directly or
indirectly to solicit the trade or business of any current or prospective
customer, supplier or partner of the Company; (vii) the Optionee being convicted
of, or entering a guilty plea with respect to, a crime, whether or not connected
with the Company; or (viii) any other conduct or act determined to be injurious,
detrimental or prejudicial to any interest of the Company.

          (b) Upon exercise, payment or delivery pursuant to an Option, the
Optionee shall certify in a manner acceptable to the Company that he or she is
in compliance with the terms and conditions of the Plan. In the event a Optionee
fails to comply with the provisions of paragraphs (a)(i)-(viii) of this Section
16 prior to, or during the six months after, any exercise, payment or delivery
pursuant to an Option, such exercise, payment or delivery may be rescinded by
the Company within two years thereafter. In the event of any such rescission,
the Optionee shall pay to the Company the amount of any gain realized or payment
received as a result of the rescinded exercise, payment or delivery, in such
manner and on such terms and conditions as may be required, and the Company
shall be entitled to set-off against the amount of any such gain any amount owed
to the Optionee by the Company.

     17. AMENDMENT AND DISCONTINUATION OF THIS PLAN. Either the Board or the
Committee may from time to time amend this Plan or any Option without the
consent or approval of the shareholders of the Company; PROVIDED, HOWEVER, that,
except to the extent provided in Section 9, no amendment or suspension of this
Plan or any Option issued hereunder shall substantially impair any Option
previously granted to any Optionee without the consent of such Optionee.

     18. TERMINATION DATE. This Plan shall terminate ten years after the date of
adoption by the Board of Directors.

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