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                                                                   Exhibit 10.1

Share Exchange Agreement

                            SHARE EXCHANGE AGREEMENT

                           DATED AS OF AUGUST 23, 2002

                                  by and among

                                 BitzMart, Inc.
                               Howard E. Leventhal

                                       and

                             KidsToysPlus.Com, Inc.

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                      AGREEMENT AND PLAN OF SHARE EXCHANGE

          This AGREEMENT AND PLAN OF SHARE EXCHANGE (the "Plan" and/or
"Agreement") by and among Kidstoysplus.com, Inc. ("Acquirer"), a Nevada
corporation, and BitzMart, Inc., a Colorado corporation ("BITZMART") and Howard
E. Leventhal, President of BITZMART ("LEVENTHAL") is made this 23rd day of
August 2002.

                                    RECITALS

         A. The Boards of Directors Acquirer and BITZMART have determined that
it is in the best interests of their respective shareholders for Acquirer to
acquire BITZMART.

         B. In furtherance of such acquisition, the Boards of Directors of both
companies have unanimously approved the acquisition of BITZMART by Acquirer by
an exchange of BITZMART shares for Acquirer shares (the "Exchange"), and have
resolved to recommend that their respective shareholders approve the Exchange,
subject to the terms and conditions contained herein.

         C. The parties intend that the Exchange shall qualify as a tax-free
reorganization with the meaning of Section 368(a)(1)(B) of the Internal Revenue
Code of 1986, as amended (the "Code"), and a share exchange under Section
7-111-102 of the Colorado Business Corporation Act. It is the intention of the
parties hereto that, immediately following consummation of the exchange of the
BITZMART Shares pursuant to this Agreement, Acquirer shall own all of the
outstanding shares of capital stock of BITZMART, and the BITZMART shareholders,
in combination with any other persons transferring property to Acquirer in
exchange for common stock of Acquirer pursuant to transactions contemplated by
this Agreement, shall own, immediately after the completion of such
transactions, stock constituting control of Acquirer within the meaning of
Section 368(c) of the Code.

         D. Each party to this Plan desires to make certain representations,
warranties and agreements in connection with the Exchange and also to prescribe
various conditions thereto.

                               AGREEMENT AND PLAN

         NOW THEREFORE, in consideration of the foregoing and the mutual
covenants set forth below, Acquirer and BITZMART and LEVENTHAL agree as follows:

                                 SHARE EXCHANGE

1.1      THE EXCHANGE. On the Effective Date, as defined in Section 3.1,
         BITZMART and Acquirer shall exchange shares, subject to the terms and
         conditions of this Plan and the applicable provisions of the Colorado
         Business Corporation Act (the "CBCA").

1.2      CONVERSION OF BITZMART SHARES IN THE EXCHANGE. On the Effective Date,
         subject to the terms and conditions of this Plan, each share of
         BITZMART, issued and outstanding, as reflected on the stock record book
         of BITZMART, shall be converted and become exchangeable for shares of
         Acquirer by virtue of the Exchange and without any action on the part

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         of any holder of any stock of BITZMART. On the Effective Date as
         defined in Section 3.1 below, the shareholders of BITZMART (who have
         not dissented) shall hold at least ninety-five percent of the
         outstanding voting shares of Acquirer, and the shareholders of Acquirer
         shall hold not more than five percent of the outstanding voting shares
         of Acquirer. Pursuant to this Plan, on the Effective Date, BITZMART
         will become a wholly owned subsidiary of Acquirer.

1.3      EXCHANGE RATIO. On the Effective Date, all of the issued and
         outstanding shares of BITZMART Stock, other than BITZMART Dissenting
         Shares as defined in Section 1.12 hereto, shall be acquired, converted
         into, and become exchangeable for 17,000,000 shares of validly issued,
         fully paid and nonassessable shares of common stock, without par value,
         of Acquirer stock pursuant to the Exchange Ratio and as provided in
         this Plan. In this Plan, the term "Exchange Ratio" means a fraction,
         the NUMERATOR of which is equal to 17,000,000, less a number equal to
         the total of all shares of the common stock of BITZMART underlying
         outstanding purchase warrants and stock option (summarized on SCHEDULE
         4.5) and the DENOMINATOR of which is equal to the sum of the whole
         number of shares of BITZMART stock issued and outstanding as of the
         Effective Date (the "Exchange Ratio"). Fractional shares shall be
         rounded up to the next whole number of shares as described in Section
         1.11 below. The consideration referred to in this Section 1.3 is
         hereinafter referred to as the "Exchange Consideration."

1.4      CONVERSION OF BITZMART WARRANTS AND OPTIONS. On the Effective Date, all
         outstanding warrants and options to purchase common stock (as
         summarized and identified on SCHEDULE 4.5) shall be automatically
         exchanged for and converted into the right purchase from Acquirer, on
         terms equivalent to the terms of the outstanding warrants and options
         and for the same total exercise consideration, the number of shares of
         Acquirer equal to the number of BITZMART shares presented by the
         warrants and options prior to the Effective Date multiplied by the
         Exchange Ratio identified in Section 1.3 above. From and after the
         Effective Date, the holders of all BITZMART warrants and options shall
         thereafter be entitled only to purchase, in accordance with the terms
         of the existing warrants and options, and for the same total exercise
         price, the adjusted number of shares of Acquirer. If any of the
         warrants or options expire before exercise, a number of Acquirer shares
         equal to the expired warrants or options shall be issued and
         distributed pro rata to the persons or entities who were shareholders
         of BITZMART at the Effective Date.

1.5      CONVERSION OF CONVERTIBLE NOTES AND INVESTOR WARRANTS. From and after
         the Effective Date, the holders of all 12% Convertible Notes and
         Investor Warrants of BITZMART (identified and summarized on SCHEDULE
         1.5) shall be exchanged for the right to convert such notes and to
         exercise the Investor Warrants to acquire common stock of Acquirer. The
         number of shares of Acquirer to be issued upon conversion of the 12%
         Convertible Notes of BITZMART upon exercise of the Investor Warrants
         shall be adjusted as follows: the principal amount of the 12%
         Convertible Notes, plus accrued interest through the Effective Date
         shall be convertible into Acquirer common stock at a conversion rate of
         one share for each $0.50 of principal and interest. Each Investor
         Warrant shall be exchanged for a warrant to purchase a number of
         Acquirer's shares equal to six times the number of warrants reflected
         in the warrant certificate at an exercise price of $0.50 per share.
         From and after the Effective Date, the holders of BITZMART's 12%
         Convertible Notes and Investor Warrants shall be entitled only to
         acquire common stock of Acquirer upon conversion of such notes or
         exercise of the Investor Warrants.

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 1.6     CLOSING OF TRANSFER BOOKS. The stock transfer books of BITZMART shall
         be closed and no transfer of BITZMART stock shall be made from and
         after the Effective Date. BITZMART Certificates presented to Acquirer
         after the Effective Date shall be canceled and exchanged in accordance
         with the procedures set forth in this Article 1.

 1.7     METHOD OF EXCHANGE OF ACQUIRER STOCK CERTIFICATES. The shares of
         Acquirer stock into which shares of BITZMART stock shall be converted
         in the Exchange shall be deemed to have been issued at the Effective
         Date. From and after the Effective Date, each holder of a certificate
         which immediately prior to the Effective Date represented outstanding
         shares of BITZMART stock, other than shares with respect to which
         dissenters' rights, if any, are granted by reason of the Exchange under
         the CBCA, shall be entitled to receive in exchange therefor, upon
         surrender thereof to Acquirer, a certificate or certificates
         representing the number of whole shares of Acquirer voting stock into
         which such holder's shares of BITZMART stock were converted pursuant to
         Section 1.3. From and after the Effective Date Acquirer shall be
         entitled to treat the certificates which immediately prior to the
         Effective Date represented shares of BITZMART stock and which have not
         yet been surrendered for exchange as evidencing the ownership of the
         number of full shares of Acquirer stock into which the shares of
         BITZMART stock represented by such certificates shall have been
         converted pursuant to Section 1.3, notwithstanding the failure to
         surrender such certificates. Likewise, BITZMART's 12% Convertible
         Notes, warrants, Investor Warrants and option agreements, if any,
         shall, after the Effective Date, represent the rights to acquire, upon
         conversion or exercise, as appropriate, the adjusted number of shares
         of Acquirer's common stock.

 1.8     DIVIDENDS. No dividends shall be paid with respect to any shares
         represented by such certificates until holders or transferees of
         certificates which represented shares of BITZMART stock immediately
         prior to the Effective Date have surrendered them for exchange as
         provided herein, notwithstanding any other provision of this Plan. Upon
         surrender of the certificate(s) which immediately prior to the
         Effective Date represented outstanding shares of BITZMART stock, there
         shall be paid to the holder of such certificate the amount of any
         dividends which theretofore became payable, but which were not paid by
         reason of the foregoing, with respect to the number of whole shares of
         Acquirer stock represented by the certificate or certificates issued
         upon such surrender.

 1.9     STOCK TO BE ISSUED IN THE NAME OF ANOTHER. If any certificate for
         shares of Acquirer stock is to be issued in a name other than that in
         which the certificate, which immediately prior to the Effective Date
         represented shares of BITZMART stock surrendered in exchange therefor
         is registered, it shall be a condition of such exchange that the person
         requesting such exchange shall pay any transfer or other taxes required
         by reason of the issuance of certificates for such shares of Acquirer
         stock in a name other than that of the registered holder of any such
         certificate surrendered.

 1.10    CERTIFICATES ISSUED AFTER SURRENDER. Upon surrender of BITZMART
         certificates for cancellation to Acquirer, together with a duly
         executed letter of transmittal and such other documents as Acquirer
         shall require, the holder of such BITZMART certificates shall, subject
         to the Escrow Agreement, be entitled to receive in exchange therefor a
         certificate representing that number of whole shares of Acquirer stock
         into which the shares of BITZMART stock represented by BITZMART
         Certificates so surrendered shall have been converted pursuant to the
         provisions of the Plan.

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         1.10.1     LOST CERTIFICATES. If any certificate shall have been lost,
                    stolen or destroyed, upon the making of an affidavit of that
                    fact by the person claiming such certificate to be lost,
                    stolen or destroyed and, if required by Acquirer, the
                    posting by such person of a bond in such reasonable amount
                    as Acquirer may direct as indemnity against any claim that
                    may be made against it with respect to such certificate, the
                    Exchange Consideration and, if applicable, any unpaid
                    dividend and distributions on shares of Acquirer stock
                    deliverable in respect thereof pursuant to this Agreement.

         1.10.2     Notwithstanding the foregoing no party hereto shall be
                    liable to a holder of shares of BITZMART stock for any
                    shares of Acquirer stock or dividends or distributions
                    thereon delivered to a public official pursuant to
                    applicable escheat laws.

 1.11    FRACTIONAL SHARES. The parties agree that fractional shares of Acquirer
         stock shall be issued upon the surrender for exchange of BITZMART
         certificates pursuant to this Plan, and in lieu thereof, each fraction
         of an Acquirer share which would otherwise be issued in the exchange
         shall be rounded up to the next whole number of shares.

 1.12    DISSENTING SHARES. Notwithstanding anything to the contrary contained
         in this Plan, holders of shares of BITZMART stock with respect to which
         dissenters' rights, if any, are granted by reason of the Exchange under
         the CBCA and who do not vote in favor of the Exchange and otherwise
         comply with the CBCA ("BITZMART Dissenting Shares"), shall not be
         entitled to shares of Acquirer stock pursuant to Section 1.3, and shall
         be entitled to receive from BITZMART only the payment provided for
         pursuant to the CBCA.

 1.13    NOTICE TO SHAREHOLDERS. As soon as practicable after the Effective
         Date, Acquirer shall mail to each holder of record of a certificate or
         certificates that immediately prior to the Effective Date represented
         outstanding shares of BITZMART stock (collectively, the "BITZMART
         Certificates") a form letter of transmittal which shall specify that
         delivery shall be effected, and risk of loss and title to BITZMART
         Certificates shall pass, only upon actual delivery of BITZMART
         Certificates to Acquirer and instructions for use in effecting the
         surrender of BITZMART Certificates in exchange for certificates
         representing shares of Acquirer stock.

 1.14    EFFECTIVE DATE. Closing will occur on the Effective Date. If Closing
         does not occur on or before September 30, 2002 ("Termination Date") or
         such later date to which the parties may have agreed, either Acquirer
         or BITZMART may terminate this Agreement, without prejudice to any
         rights either may have.

                            EFFECT OF SHARE EXCHANGE

2.1      EFFECT OF SHARE EXCHANGE. On the Effective Date of the Exchange, the
         shares, 12% Convertible Notes, warrants, Investor Warrants and option
         agreements, if any, of BITZMART will be deemed to be exchanged as
         provided in this Plan, and the former holders of said securities will
         be entitled only to the exchange rights provided in the Articles of
         Share Exchange or to their rights provided in this Agreement.

         2.1.1    Acquirer will survive in the Exchange as a holding company for
                  BITZMART. Acquirer will continue as a corporation organized
                  under the laws of the State of Nevada.

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         2.1.2    BITZMART will survive as a wholly owned subsidiary of Acquirer
                  with all the rights, privileges, duties, liabilities,
                  immunities and franchises, public or private, of a corporation
                  organized under the CBCA. Its directors and officers before
                  the Effective Date shall continue after the Effective Date.

                                 EFFECTIVE DATE

3.1      EFFECTIVE DATE. The Exchange will become effective once the conditions
         set forth in Sections 7.1 through 8.8 have been satisfied on or after
         September 30, 2002 at the time the Articles of Share Exchange is filed
         with the office of the Secretary of State of the Colorado or at such
         later time or date as may be specified in the Articles of Share
         Exchange (the "Effective Date").

                           REPRESENTATIONS OF BITZMART

         BITZMART hereby represents and warrants, and, with respect to Section
4.1 and 4.2 only, Leventhal, represents and warrants, as follows:

4.1      OWNERSHIP OF BITZMART STOCK. Each exchanging shareholder is the lawful
         owner of the number of shares of BITZMART Stock set forth opposite such
         shareholder's name on SCHEDULE 4.1 hereto, which shall be free and
         clear of all liens, encumbrances, security interests, restrictions and
         claims of every kind and character ("Encumbrances"), other than the
         Encumbrance, if any, that may arise by the execution by the Exchanging
         Shareholders of this Agreement. The BITZMART Stock constitutes all of
         the issued and outstanding shares of capital stock of BITZMART. The
         delivery to Acquirer of the BITZMART Stock pursuant to the provisions
         of this Agreement will transfer to Acquirer valid title thereto, free
         and clear of any and all Encumbrances.

4.2      AUTHORIZATION AND VALIDITY OF AGREEMENT. This Agreement has been duly
         executed and delivered by BITZMART and, assuming the due execution of
         this Agreement by Acquirer, is a valid and binding obligation of
         BITZMART, enforceable in accordance with its terms, except to the
         extent that its enforceability may be subject to applicable bankruptcy,
         insolvency, reorganization and similar laws affecting the enforcement
         of creditors' rights generally and to general equitable principles.

4.3      CONSENTS AND APPROVALS; NO VIOLATIONS. The execution and delivery of
         this Agreement by BITZMART and the consummation by BITZMART of the
         exchange of the BITZMART Stock as contemplated herein and the other
         transactions contemplated hereby (the "Exchange") (a) will not violate
         the provisions of the Articles of Incorporation or Bylaws of BITZMART,
         (b) will not violate any statute, rule, regulation, order or decree of
         any public body or authority by which any the Exchanging Stockholder or
         BITZMART is bound or by which any of their respective properties or
         assets are bound, (c) will not require any filing with, or permit,
         consent or approval of, or the giving of any notice to, any United
         States governmental or regulatory body, agency or authority on or prior
         to the Effective Date, and (d) will not result in a violation or breach
         of, conflict with, constitute (with or without due notice or lapse of
         time or both) a default (or give rise to any right of termination,
         cancellation, payment or acceleration) under, or result in the creation
         of any Encumbrance upon any of the properties or assets of BITZMART
         under, any of the terms, conditions or provisions of any note, bond,
         mortgage, indenture, license, franchise, permit, agreement, lease,
         franchise agreement or any other instrument or obligation to which
         BITZMART is a party, or by which it or any of its respective properties
         or assets may be bound.

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4.4      EXISTENCE AND GOOD STANDING. BITZMART is a corporation duly organized,
         validly existing and in good standing under the laws of the State of
         Colorado and has all requisite corporate power and authority to own,
         lease and operate its properties and to carry on its business as now
         being conducted. BITZMART is duly qualified or licensed as a foreign
         corporation to conduct its business, and is in good standing in each
         jurisdiction in which the character or location of the property owned,
         leased or operated by it or the nature of the business conducted by it
         makes such qualification necessary, except where the failure to be so
         duly qualified or licensed would not have a Material Adverse Effect.
         The term "Material Adverse Effect" means any circumstance, change in or
         effect on BITZMART that is materially adverse to the business,
         operations, properties, financial condition or results of operations of
         BITZMART and its Subsidiaries, taken as a whole.

4.5      CAPITAL STOCK. BITZMART has an authorized capitalization consisting of
         100,000,000 shares of common stock, without par value per share, of
         which 2,323,985 shares are issued and outstanding, and 20,000,000
         shares of preferred stock, none of which have been issued or are
         outstanding. All such outstanding shares have been duly authorized and
         validly issued and are fully paid and nonassessable. Except as set
         forth on SCHEDULE 4.5, there are no outstanding subscriptions, options,
         warrants, rights, calls, commitments, conversion rights, rights of
         exchange, plans or other agreements providing for the purchase,
         issuance or sale of any shares of the capital stock of BITZMART.

4.6      SUBSIDIARIES. Except for Watermark Technologies, Inc., BITZMART has no
         subsidiaries.

4.7      FINANCIAL STATEMENTS. BITZMART has heretofore furnished Acquirer with
         the consolidated balance sheet of BITZMART as at December 31, 2001 and
         the related statements of income and cash flows for the year then ended
         (the "Financial Statements"). The Financial Statements, including the
         footnotes thereto have been prepared in accordance with generally
         accepted accounting principles and fairly present in all material
         respects the financial position of BITZMART and the results of their
         operations and cash flows at such dates and for such periods.

4.8      LITIGATION. Except for litigation regarding a claim for approximately
         $65,000 by Gene Shenberg, a former employee, there are no (i) actions,
         suits or legal, equitable, arbitrative or administrative proceedings
         pending, or to the Knowledge of BITZMART, threatened against BITZMART
         or (ii) judgments, injunctions, writs, rulings or orders by any
         Governmental Person against BITZMART.

4.9      TAXES. BITZMART has filed all federal, state and foreign income tax
         returns and all other material tax returns that are required to be
         filed by it and has paid all taxes due pursuant to such returns or
         pursuant to any assessment received by it in writing and all other
         related penalties and charges other than those being contested in good
         faith and by appropriate proceedings. The charges, accruals and
         reserves on the other governmental charges are, in the opinion of
         BITZMART, adequate. BITZMART has not given or been requested to give a
         waiver of the statute of limitations relating to the payment of Federal
         or other taxes.

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4.10     BROKER'S OR FINDER'S FEES. No agent, broker, firm or other Person
         acting on behalf of the Exchanging Shareholders or BITZMART is, or will
         be, entitled to any commission or broker's or finder's fees from any of
         the parties hereto, or from any Person controlling, controlled by or
         under common control with any of the parties hereto, in connection with
         any of the transactions contemplated herein, except that, following the
         Closing, Acquirer shall issue to Southampton Ltd. or its designees an
         aggregate of 300,000 shares of Acquirer common stock and make one or
         more loans as a fee for services rendered to BITZMART.

                           REPRESENTATIONS OF ACQUIRER

                  Acquirer represents and warrants as follows:

5.1      ACQUIRER STOCK. Upon the execution and delivery of this Agreement, and
         the issuance of the shares of Acquirer common stock that constitute the
         Exchange Price, all such shares shall be duly authorized, validly
         issued, fully paid and nonassessable.

5.2      AUTHORIZATION AND VALIDITY OF AGREEMENT. Acquirer has full power and
         authority (corporate or otherwise) to execute and deliver this
         Agreement, to perform its obligations hereunder and to consummate the
         transactions contemplated hereby. This Agreement has been duly executed
         and delivered by Acquirer and, assuming the due execution of this
         Agreement by BITZMART, is a valid and binding obligation of Acquirer,
         enforceable against Acquirer in accordance with its terms, except to
         the extent that its enforceability may be subject to applicable
         bankruptcy, insolvency, reorganization and similar laws affecting the
         enforcement of creditors' rights generally and to general equitable
         principles.

5.3      CONSENTS AND APPROVALS; NO VIOLATIONS. The execution and delivery of
         this Agreement by Acquirer and the consummation by Acquirer of the
         exchange of the BITZMART Stock as contemplated herein and the other
         transactions contemplated hereby (a) will not violate the provisions of
         the Certificate of Incorporation or Bylaws of Acquirer, (b) will not
         violate any statute, rule, regulation, order or decree of any public
         body or authority by which Acquirer is bound or by which any of their
         respective properties or assets are bound, (c) will not require any
         filing with, or permit, consent or approval of, or the giving of any
         notice to, any United States governmental or regulatory body, agency or
         authority on or prior to the Effective Date (as defined in Section 1.3)
         including any filing by the Securities and Exchange Commission, and (d)
         will not result in a violation or breach of, conflict with, constitute
         (with or without due notice or lapse of time or both) a default (or
         give rise to any right of termination, cancellation, payment or
         acceleration) under, or result in the creation of any Encumbrance upon
         any of the properties or assets of the Acquirer under, any of the
         terms, conditions or provisions of any note, bond, mortgage, indenture,
         license, franchise, permit, agreement, lease, franchise agreement or
         any other instrument or obligation to which Acquirer is a party, or by
         which they or any of its properties or assets may be bound.

5.4      EXISTENCE AND GOOD STANDING. Acquirer is a corporation duly organized,
         validly existing and in good standing under the laws of the State of
         Nevada and has all requisite corporate power and authority to own,
         lease and operate its properties and to carry on its business as now
         being conducted. Acquirer is duly qualified or licensed as a foreign
         corporation to conduct its business, and is in good standing in each
         jurisdiction in which the character or location of the property owned,
         leased or operated by it or the nature of the business conducted by it
         makes such qualification necessary, except where the failure to be so

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         duly qualified or licensed would not have a Material Adverse Effect.
         The term "Material Adverse Effect" means any circumstance, change in or
         effect on Acquirer that is materially adverse to the business,
         operations, properties, financial condition or results of operations of
         Acquirer, taken as a whole.

5.5      CAPITAL STOCK. Acquirer will have on the Effective Date, an authorized
         capitalization consisting of 50,000,000 shares of common stock, par
         value $.001 per share, of which 20,310,884 shares are issued and
         outstanding (before giving effect to a one for ten and a one for
         twenty-five reverse stock split, each effective before the Effective
         Date) and no preferred stock. All such outstanding shares have been
         duly authorized and validly issued in accordance with applicable laws,
         including, without limitation, the anti-fraud provisions of applicable
         federal and state securities laws and are fully paid and nonassessable.
         There are no outstanding subscriptions, options, warrants, rights,
         calls, commitments, conversion rights, rights of exchange, plans or
         other agreements providing for the purchase, issuance or sale of any
         shares of the capital stock of Acquirer. The Acquirer has agreed to
         sell 3,118,750 post-reverse splits shares to certain investors for
         total consideration of $31,287.50, which sale shall close within thirty
         days of the date hereof.

5.6      FINANCIAL STATEMENTS. Acquirer has heretofore furnished, or will
         furnish prior to the Effective Date, BITZMART with the audited
         consolidated balance sheet of Acquirer as at January 31, 2002 and the
         related audited statements of income and cash flows for the year then
         ended (the "Financial Statements") and unaudited financial statements
         in Form 10-QSB for the quarter ended July 31, 2002. The Financial
         Statements, including the footnotes thereto, and all financial
         statements contained in any SEC Reports (defined in Section 3.7 below)
         have been prepared in accordance with generally accepted accounting
         principles and fairly and accurately present in all material respects
         the financial position of Acquirer and the results of its operations
         and cash flows at such dates and for such periods. Since January 31,
         2002, there has been no material adverse change in the financial
         condition, operations, or business of Acquirer.

5.7      SECURITIES FILINGS. Since the initial filing of the registration
         statement on Form 10SB by Acquirer, and prior to the execution and
         delivery of this Agreement, Acquirer has filed all forms, reports,
         statements and other documents required to be filed with the Securities
         and Exchange Commission (the "SEC") and all state securities regulatory
         agencies, if any, including, without limitation, (A) all Annual Reports
         on Form 10-KSB, (B) all Quarterly Reports on Form 10-QSB, (C) all proxy
         statements and information statements under Regulation 14C relating to
         meetings of Shareholders (whether annual or special and including all
         matters anticipated for shareholder approval under this Agreement), (D)
         all Reports on Form 8-K, (E) the Form 10SB described above, and (E) all
         other reports or registration statements (collectively, the "SEC
         Reports"). The SEC Reports (i) were prepared in all material respects
         in accordance with the requirements of the Securities Act of 1933 as
         amended (the "1933 Act") and the Securities Exchange Act of 1934 as
         amended, and the rules and regulations of the SEC thereunder applicable
         to such SEC Reports and (ii) did not at the time they were filed and as
         of the date hereof, and, with respect to registration statements as of
         their effective dates, contain any untrue statement of a material fact
         or omit to state a material fact required to be stated therein or
         necessary in order to make the statements therein, in the light of the
         circumstances under which they were made, not misleading.

5.8      INDEBTEDNESS. Acquirer has no outstanding liabilities or Indebtedness
         of any kind (including contingent obligations, tax assessments and
         unusual forward or long-term commitments), other than miscellaneous
         payables and accrued expenses not to exceed $10,000. For purposes of

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         this Agreement, "Indebtedness" shall mean any obligation for borrowed
         money, or for payment for services rendered or tangible or intangible
         property acquired or leased, including without limitation (A) any
         obligation owed for all or any part of the purchase price of any
         assets, (B) accounts payable, (C) any obligations secured by any
         Encumbrance (including, without limitation, any Encumbrance on
         after-acquired property of Acquirer) in respect of property even though
         the person owning the property has not assumed or become liable for the
         payment of such obligation, (D) any guarantee with respect to any of
         the foregoing indebtedness of another person, (E) obligations in
         respect of letters of credit, and (F) liabilities of any kind to any
         present or former Shareholders of Acquirer.

5.9      LITIGATION. There are no (i) actions, suits or legal, equitable,
         arbitrative or administrative proceedings pending, or to the Knowledge
         of Acquirer, threatened against Acquirer, or, to the Knowledge of
         Acquirer, is there any basis for any of the foregoing or (ii)
         judgments, injunctions, writs, rulings or orders by any Governmental
         Person against Acquirer.

5.10     TAXES. Acquirer has filed all federal, state and foreign income tax
         returns and all other material tax returns ("Tax Returns") that are
         required to be filed by it. All such Tax Returns are correct and
         complete in all respects. Acquirer has paid all taxes due pursuant to
         such returns or otherwise or pursuant to any assessment received by it
         in writing and all other related penalties and charges on a timely
         basis other than those being contested in good faith and by appropriate
         proceedings. No claim has ever been made by a governmental authority in
         a jurisdiction where Acquirer does not file Tax Returns that it is or
         may be subject to taxation by that jurisdiction. Acquirer has not
         requested or obtained any extension of time within which to file any
         Tax Return, which Tax Return has not since been filed. There are no
         Encumbrances on any of the assets of the Company that arose in
         connection with any failure (or alleged failure) to pay any tax. The
         charges, accruals and reserves set forth in Acquirer's Financial
         Statements for taxes and other governmental charges are, in the opinion
         of Acquirer, adequate. Acquirer has not given or been requested to give
         a waiver of the statute of limitations relating to the payment of
         Federal or other taxes.

5.11     BROKER'S OR FINDER'S FEES. No agent, broker, firm or other person
         acting on behalf of Acquirer is, or will be, entitled to any commission
         or broker's or finder's fees from any of the parties hereto, or from
         any person controlling, controlled by or under common control with any
         of the parties hereto, in connection with any of the transactions
         contemplated herein. The Acquirer shall pay the sum of $35,000 to a
         financial advisor, within ten days following the Effective Date.

5.12     Accuracy of Information. None of the representations and warranties of
         Acquirer contained herein or in the documents furnished by it pursuant
         hereto contain any material misstatement of fact, or omit to state any
         material fact necessary to make the statements herein or therein in
         light of the circumstances in which they were made not misleading.

                                       17
<PAGE>

                               CERTAIN AGREEMENTS

6.1      REASONABLE BEST EFFORTS. Each of the parties hereto agrees to use its
         reasonable best efforts to take, or cause to be taken, all action to do
         or cause to be done, and to assist and cooperate with the other party
         hereto in doing, all things necessary, proper or advisable to
         consummate and make effective, in the most expeditious manner
         practicable, the transactions contemplated by this Agreement,
         including, but not limited to, (a) the obtaining of all necessary
         waivers, consents and approvals from governmental or regulatory
         agencies or authorities and the making of all necessary registrations
         and filings and the taking of all reasonable steps as may be necessary
         to obtain any approval or waiver from, or to avoid any action or
         proceeding by, any governmental agency or authority, (b) the obtaining
         of all necessary consents, approvals or waivers from Shareholders and
         other third parties and (c) the defending of any lawsuits or any other
         legal proceedings, whether judicial or administrative, challenging this
         Agreement or the consummation of the transactions contemplated hereby,
         including, without limitation, seeking to have any temporary
         restraining order entered by any court or administrative authority
         vacated or reversed; provided, however, that neither BITZMART nor the
         BITZMART Shareholders shall be required to expend any funds to defend
         any lawsuits or any other legal proceedings, whether judicial or
         administrative, arising out of or related to the business or operations
         (including the issuance of securities) of Acquirer prior to the
         Effective Date.

6.2      OPTIONS AND WARRANTS. At the Closing, all unexercised options and
         warrants to purchase common stock of BITZMART set forth on SCHEDULE 4.5
         shall be converted into options and warrants to acquire, for the same
         exercise price, the number of shares of Acquirer which the holder of
         such options or warrants would have received had such options or
         warrants been exercised immediately prior to the Closing. Upon any
         exercise of any such options or warrants, BITZMART shall transfer to
         the holder of such options or warrants the shares of Acquirer Common
         Stock held by BITZMART for such purpose in accordance with clause
         (b)(ii) of the proviso in Section 1.2 hereof. If any of such options or
         warrants expire prior to exercise thereof, then the shares of Acquirer
         Common Stock set aside for issuance upon exercise thereof pursuant to
         Section 1.2 shall be distributed pro-rata to all persons who were
         Shareholders of BITZMART as of the Effective Date.

6.3      TAX MATTERS. Each party hereto shall take all reasonable actions
         necessary to cause the transfers of BITZMART common stock to Acquirer
         to qualify as tax-free transfers of property under the provisions of
         Section 351(a) of the Code to the extent permitted by law, and with
         respect to the transfers of BITZMART common stock, a reorganization
         within the meaning of Section 368(a)(1)(B). Each party agrees that it
         will not knowingly take any action, either before or after the
         Effective Date, which would cause the transfers of such property to
         Acquirer pursuant to this Agreement to fail to qualify as transfers
         described in Section 351(a) of the Code and/or Section 368(a)(1)(B).
         The parties hereto agree that they will report in their respective
         federal income Tax Returns for the taxable year including the Effective
         Date that the transfers of such property did so qualify under Section
         351(a) and Section 368(a)(1)(B) of the Code, and will properly file
         with such Tax Returns all information required by Treasury Regulations
         Sections 1.351-3 and 1.368-3. No party hereto, unless required by law,
         will take any Tax reporting position inconsistent with the
         characterization of the transactions contemplated by this Agreement as
         transfers described in Section 351(a) and/or Section 368(a)(1)(B) of
         the Code.

                                       18
<PAGE>

6.4      IRREVOCABLY PROXY. Within 30 days following the Effective Date, the
         holders of not less than 2,000,000 shares (not including the BITZMART
         Shareholders) of Acquirer shall have executed and delivered to
         Leventhal irrevocable proxies, in form reasonably satisfactory to the
         Board of Directors of BITZMART, appointing Leventhal as proxy with
         respect to such shares for the purposes of voting for the election of
         directors of Acquirer.

6.5      ASSUME CERTAIN BITZMART OBLIGATIONS. On the Effective Date, Acquirer
         shall assume the obligations of Bitzmart to the holders of the 12%
         Convertible Notes and Investor Warrants described on SCHEDULE 1.5.

                      CONDITIONS TO ACQUIRER'S OBLIGATIONS

         The acquisition of the BITZMART Stock by Acquirer on the Effective Date
is conditioned upon the satisfaction or waiver, at or prior to the consummation
of the Exchange, of the following conditions:

7.1      TRUTH OF REPRESENTATIONS AND WARRANTIES. The representations and
         warranties of BITZMART and the BITZMART Shareholders contained in this
         Agreement or in any Schedule delivered pursuant hereto shall be true
         and correct in all material respects on and as of the Effective Date
         with the same effect as though such representations and warranties have
         been made on and as of such date (except to the extent that any such
         representation and warranty is stated in this Agreement to be made as
         of a specific date, in which case such representation and warranty
         shall be true and correct as of such specified date).

7.2      PERFORMANCE OF AGREEMENTS. Each and all of the agreements of BITZMART
         and the BITZMART Shareholders to be performed at or prior to the
         Effective Date pursuant to the terms hereof shall have been duly
         performed in all material respects.

7.37     NO INJUNCTION. No court or other government body or public authority
         shall have issued an order that shall then be in effect restraining or
         prohibiting the completion of the transactions contemplated hereby.

7.4      NO LITIGATION. There shall not be any action, suit or proceeding
         pending or threatened that seeks to (i) make the consummation of the
         transactions contemplated hereby illegal or otherwise restrict or
         prohibit consummation thereof or (ii) require the divestiture by
         Acquirer or any of its subsidiaries or Affiliates of shares of stock or
         of any business, assets or property of any of its subsidiaries or
         Affiliates, or impose any material limitation on the ability of any of
         them to conduct their business or to own or exercise control of such
         assets, properties or stock and which, in either case, in the
         reasonable, good faith determination of Acquirer has a significant
         likelihood of having a material adverse effect on Acquirer.

                     CONDITIONS TO BITZMART AND THE BITZMART
                            SHAREHOLDERS' OBLIGATIONS

         The exchange of the BITZMART Stock by the Shareholders of BITZMART on
the Effective Date is conditioned upon satisfaction or waiver, at or prior to
the consummation of the Exchange of the following conditions:

8.       TRUTH OF REPRESENTATIONS AND WARRANTIES. The representations and
         warranties of Acquirer contained in this Agreement shall be true and
         correct in all material respects on and as of the Effective Date with
         the same effect as though such representations and warranties had been
         made on and as of such date.

                                       19
<PAGE>

8.       PERFORMANCE OF AGREEMENTS. Each and all of the agreements of Acquirer
         to be performed at or prior to the Effective Date pursuant to the terms
         hereof shall have been duly performed in all material respects.

8.       There shall not be any action, suit or proceeding pending or threatened
         that seeks to (i) make the consummation of the transactions
         contemplated hereby illegal or otherwise restrict or prohibit
         consummation thereof or (ii) impose any material limitation on the
         ability of (a) Acquirer or BITZMART to conduct their business or (b)
         Acquirer, BITZMART or the BITZMART Shareholders to own or exercise
         control of their assets, properties or stock and which, in either case,
         in the reasonable, good faith determination of the BITZMART
         Shareholders has a significant likelihood of having a material adverse
         effect on Acquirer, BITZMART, or the BITZMART Shareholders.

8.       RESIGNATIONS; ELECTION TO BOARD OF DIRECTORS. If requested by BitzMart,
         all Persons who are officers and directors of Acquirer immediately
         prior to the Effective Date shall have resigned such positions.

8.5      DUE DILIGENCE. The Board of Directors of BITZMART shall be satisfied,
         in its sole but reasonable discretion, with the condition (business,
         financial, legal and otherwise), of Acquirer.

8.6      NO ENCUMBRANCES. There shall be no Encumbrances on any assets
         (including any stock of any subsidiaries) of Acquirer (including,
         without limitation, any Encumbrance on after-acquired property of
         Acquirer).

8.7      REGULATORY FILINGS. The Board of Directors of BITZMART shall have
         approved, in its reasonable discretion and prior to filing, all filings
         on behalf of Acquirer with any governmental or quasi-governmental
         commission, department or agency (including, without limitation, the
         Securities and Exchange Commission, Nasdaq, the NASD, or any state
         securities regulatory agency).

8.8      TAX FREE TRANSACTIONS. The BITZMART Shareholders shall be satisfied, in
         their sole discretion, that the transfer of BITZMART Common Stock to
         Acquirer contemplated by this Agreement shall qualify for
         non-recognition of gain pursuant to Section 351(a) or Section
         368(a)(1)(B) of the Code so that such transfer in exchange for Acquirer
         common stock shall not result in any tax liability to the BITZMART
         Shareholders.

                  SURVIVAL OF REPRESENTATIONS; INDEMNIFICATION

9.       SURVIVAL OF REPRESENTATIONS. The representations and warranties set
         forth in this Agreement shall survive for three years after the
         Effective Date.

9.       INDEMNITIES. () Each Exchanging Stockholder, severally but not jointly,
         hereby agrees to indemnify and hold harmless Acquirer from and against
         any and all damages, claims, losses or expenses (including reasonable
         attorneys' fees and expenses) ("Damages") actually suffered or paid by

                                       20
<PAGE>

         Acquirer or BITZMART as a result of the breach of any representation or
         warranty made by such Exchanging Stockholder in this Agreement. To the
         extent that the Exchanging Stockholder's undertakings set forth in this
         Section 7.2(a) may be unenforceable, the Exchanging Shareholders shall
         contribute the maximum amount that they are permitted to contribute
         under applicable law to the payment and satisfaction of all Damages
         incurred by the parties entitled to indemnification hereunder. BITZMART
         hereby agrees to indemnify and hold harmless Acquirer and the BITZMART
         Shareholders from and against any and all damages, claims, losses or
         expenses (including reasonable attorneys' fees and expenses) actually
         suffered or paid by Acquirer or the BITZMART Shareholders as a result
         of the breach of any representation or warranty made by BITZMART in
         this Agreement.

()       Acquirer and BITZMART hereby agree to indemnify and hold harmless the
         Exchanging Shareholders against Damages actually suffered or paid by
         the Exchanging Shareholders as a result of the breach of any
         representation or warranty made by the Acquirer in this Agreement. To
         the extent that the Acquirer's undertakings set forth in this Section
         7.2(b) may be unenforceable, the Acquirer and BITZMART shall contribute
         the maximum amount that they are permitted to contribute under
         applicable law to the payment and satisfaction of all Damages incurred
         by the parties entitled to indemnification hereunder.

()       Any party seeking indemnification under this Article VII (an
         "Indemnified Party") shall give each party from whom indemnification is
         being sought (each, an "Indemnifying Party") notice of any matter for
         which such Indemnified Party is seeking indemnification, stating the
         amount of the Damages, if known, and method of computation thereof, and
         containing a reference to the provisions of this Agreement in respect
         of which such right of indemnification is claimed or arises. The
         obligations of an Indemnifying Party under this Article VII with
         respect to Damages arising from any claims of any third party which are
         subject to the indemnification provided for in this Article VII
         (collectively, "Third Party Claims") shall be governed by and
         contingent upon the following additional terms and conditions: if an
         Indemnified Party shall receive, after the Effective Date, initial
         notice of any Third Party Claim, the Indemnified Party shall give the
         Indemnifying Party notice of such Third Party Claim within such time
         frame as is necessary to allow for a timely response and in any event
         within 30 days of the receipt by the Indemnified Party of such notice;
         PROVIDED, HOWEVER, that the failure to provide such timely notice shall
         not release the Indemnifying Party from any of its obligations under
         this Article VII except to the extent the Indemnifying Party is
         materially prejudiced by such failure. The Indemnifying Party shall be
         entitled to assume and control the defense of such Third Party Claim at
         its expense and through counsel of its choice if it gives notice of its
         intention to do so to the Indemnified Party within 30 days of the
         receipt of such notice from the Indemnified Party; PROVIDED, HOWEVER,
         that if there exists or is reasonably likely to exist a conflict of
         interest that would make it inappropriate in the reasonable judgment of
         the Indemnified Party (upon advice of counsel) for the same counsel to
         represent both the Indemnified Party and the Indemnifying Party, then
         the Indemnified Party shall be entitled to retain its own counsel, at
         the expense of the Indemnifying Party, provided that the Indemnified
         Party and such counsel shall contest such Third Party Claims in good
         faith. In the event the Indemnifying Party exercises the right to
         undertake any such defense against any such Third Party Claim as
         provided above, the Indemnified Party shall cooperate with the
         Indemnifying Party in such defense and make available to the
         Indemnifying Party, at the Indemnifying Party's expense, all witnesses,
         pertinent records, materials and information in the Indemnified Party's
         possession or under the Indemnified Party's control relating thereto as
         is reasonably required by the Indemnifying Party. Similarly, in the
         event the Indemnified Party is, directly or indirectly, conducting the
         defense against any such Third Party Claim, the Indemnifying Party

                                       21
<PAGE>

         shall cooperate with the Indemnified Party in such defense and make
         available to the Indemnified Party, at the Indemnifying Party's
         expense, all such witnesses, records, materials and information in the
         Indemnifying Party's possession or under the Indemnifying Party's
         control relating thereto as is reasonably required by the Indemnified
         Party. The Indemnifying Party shall not, without the written consent of
         the Indemnified Party, (i) settle or compromise any Third Party Claim
         or consent to the entry of any judgment which does not include as an
         unconditional term thereof the delivery by the claimant or plaintiff to
         the Indemnified Party of a written release from all liability in
         respect of such Third Party Claim or (ii) settle or compromise any
         Third Party Claim in any manner that may adversely affect the
         Indemnified Party. No Third Party Claim which is being defended in good
         faith by the Indemnifying Party or which is being defended by the
         Indemnified Party as provided above in this Section 7.2(c) shall be
         settled by the Indemnified Party without the written consent of the
         Indemnifying Party.

                                  MISCELLANEOUS

10.      EXPENSES. Except as otherwise provided in this Agreement, each party to
         this Agreement will bear its respective fees and expenses incurred in
         connection with the preparation, negotiation, execution and performance
         of this Agreement and the transactions contemplated herein. If this
         Agreement is terminated, the obligation of each party to pay its own
         fees and expenses will be subject to any rights of such party arising
         from a breach of this Agreement by another party.

10.      WAIVER; REMEDIES CUMULATIVE. The rights and remedies of the parties to
         this Agreement are cumulative and not alternative. Neither any failure
         nor any delay by any party in exercising any right, power or privilege
         under this Agreement or any of the documents referred to in this
         Agreement will operate as a waiver of such right, power or privilege,
         and no single or partial exercise of any such right, power or privilege
         will preclude any other or further exercise of such right, power or
         privilege or the exercise of any other right, power or privilege. To
         the maximum extent permitted by applicable law, (a) no claim or right
         arising out of this Agreement or any of the documents referred to in
         this Agreement can be discharged by one party, in whole or in part, by
         a waiver or renunciation of the claim or right unless in writing signed
         by the other party; (b) no waiver that may be given by a party will be
         applicable except in the specific instance for which it is given; and
         (c) no notice to or demand on one party will be deemed to be a waiver
         of any obligation of that party or of the right of the party giving
         such notice or demand to take further action without notice or demand
         as provided in this Agreement or the documents referred to in this
         Agreement.

10.      ENTIRE AGREEMENT AND MODIFICATION. This Agreement supersedes all prior
         agreements between the parties hereto, whether written or oral, with
         respect to its subject matter, and constitutes (along with the
         Exhibits, Schedules and other documents delivered pursuant to this
         Agreement) a complete and exclusive statement of the terms of the
         agreement between the parties with respect to its subject matter. This
         Agreement may not be amended, supplemented, or otherwise modified
         except by a written agreement executed by the party to be charged with
         the amendment.

10.      ASSIGNMENTS, SUCCESSORS AND NO THIRD-PARTY RIGHTS. No party may assign
         any of its rights or delegate any of its obligations under this
         Agreement without the prior written consent of the other parties.
         Subject to the preceding sentence, this Agreement will apply to, be

                                       22
<PAGE>

         binding in all respects upon and inure to the benefit of the successors
         and permitted assigns of the parties. Nothing expressed or referred to
         in this Agreement will be construed to give any Person other than the
         parties to this Agreement any legal or equitable right, remedy or claim
         under or with respect to this Agreement or any provision of this
         Agreement, except such rights as shall inure to a successor or
         permitted assignee pursuant to this Section.

10.      SEVERABILITY. If any provision of this Agreement is held invalid or
         unenforceable by any court of competent jurisdiction, the other
         provisions of this Agreement will remain in full force and effect. Any
         provision of this Agreement held invalid or unenforceable only in part
         or degree will remain in full force and effect to the extent not held
         invalid or unenforceable.

10.      CONSTRUCTION. The headings of Articles and Sections in this Agreement
         are provided for convenience only and will not affect its construction
         or interpretation. All references to "Articles" and "Sections" refer to
         the corresponding Articles and Sections of this Agreement.

10.      TIME OF ESSENCE. With regard to all dates and time periods set forth or
         referred to in this Agreement, time is of the essence.

10.      NOTICES. All notices, consents, waivers and other communications
         required or permitted by this Agreement shall be in writing and shall
         be deemed given to a party when (a) delivered to the appropriate
         address by hand or by nationally recognized overnight courier service
         (costs prepaid); (b) sent by facsimile or e-mail with confirmation of
         transmission by the transmitting equipment, so long as such facsimile
         or e-mail is followed by a copy sent by mail; or (c) received or
         rejected by the addressee, if sent by certified mail, return receipt
         requested, in each case to the following addresses, facsimile numbers
         or e-mail addresses and marked to the attention of the person (by name
         or title) designated below (or to such other address, facsimile number,
         e-mail address or person as a party may designate by notice to the
         other parties):

                  if to Acquirer, to it at:

                  KidsToysPlus.com, Inc.
                  a Nevada corporation
                  203 N. Wabash, Suite 1805
                  Chicago, Illinois, 60601
                  Attention: President
                  Tel: (847) 356-0799
                  Fax: (312) 896-9235

                  and if to BITZMART, to it, care of Howard E. Leventhal, at:

                  BITZMART, INC.
                  203 N. Wabash, Suite 1805
                  Chicago, Illinois, 60601
                  Attention: President
                  Tel: (847) 356-0799
                  Fax: (312) 896-9235

                                       23
<PAGE>

                  With a copy to:

                  Alan Peryam, Esq.
                  Suite 1000
                  1120 Lincoln St
                  Denver, CO 80203-2138
                  Tel:  (303) 866-0900
                  Fax:  (303) 866-0999

10.      GOVERNING LAW; CONSENT TO JURISDICTION. (a) The interpretation and
         construction of this Agreement, and all matters relating hereto, shall
         be governed by the laws of the State of California applicable to
         contracts made and to be performed entirely within the State of
         California.

(b)      Any proceeding, action, litigation or claim (a "Proceeding") arising
         out of or relating to this Agreement or any of the transactions
         contemplated herein may be brought in the courts of the State of
         California, County of Los Angeles, or, if it has or can acquire
         jurisdiction, in the United States District Court for the Central
         District of California, and each of the parties irrevocably submits to
         the exclusive jurisdiction of each such court in any such Proceeding,
         waives any objection it may now or hereafter have to venue or to
         convenience of forum, agrees that all claims in respect of the
         Proceeding shall be heard and determined only in any such court and
         agrees not to bring any Proceeding arising out of or relating to this
         Agreement or any of the transactions contemplated herein in any other
         court. The parties agree that either or both of them may file a copy of
         this paragraph with any court as written evidence of the knowing,
         voluntary and bargained agreement between the parties irrevocably to
         waive any objections to venue or to convenience of forum. Each party
         hereto hereby consents to process being served in any such action or
         proceeding by the mailing of a copy thereof to the address set forth
         opposite its name below and agrees that such service upon receipt shall
         constitute good and sufficient service of process or notice thereof.
         Nothing in this paragraph shall affect or eliminate any right to serve
         process in any other manner permitted by law.

10.      WAIVER OF JURY TRIAL. THE PARTIES HEREBY WAIVE ANY RIGHT TO TRIAL BY
         JURY IN ANY PROCEEDING ARISING OUT OF OR RELATING TO THIS AGREEMENT OR
         ANY OF THE CONTEMPLATED TRANSACTIONS, WHETHER NOW EXISTING OR HEREAFTER
         ARISING, AND WHETHER SOUNDING IN CONTRACT, TORT OR OTHERWISE. THE
         PARTIES AGREE THAT ANY OF THEM MAY FILE A COPY OF THIS PARAGRAPH WITH
         ANY COURT AS WRITTEN EVIDENCE OF THE KNOWING, VOLUNTARY AND
         BARGAINED-FOR AGREEMENT AMONG THE PARTIES IRREVOCABLY TO WAIVE TRIAL BY
         JURY AND THAT ANY PROCEEDING WHATSOEVER BETWEEN THEM RELATING TO THIS
         AGREEMENT OR ANY OF THE CONTEMPLATED TRANSACTIONS SHALL INSTEAD BE
         TRIED IN A COURT OF COMPETENT JURISDICTION BY A JUDGE SITTING WITHOUT A
         JURY.

10.      EXECUTION OF AGREEMENT. This Agreement may be executed in one or more
         counterparts, each of which will be deemed to be an original copy of
         this Agreement and all of which, when taken together, will be deemed to
         constitute one and the same agreement. The exchange of copies of this
         Agreement and of signature pages by facsimile transmission shall
         constitute effective execution and delivery of this Agreement as to the
         parties and may be used in lieu of the original Agreement for all
         purposes. Signatures of the parties transmitted by facsimile shall be
         deemed to be their original signatures for all purposes.

                                       24
<PAGE>

         IN WITNESS WHEREOF, each of the parties have caused this Agreement to
be executed by their respective officers who have been duly authorized, all as
of the day and year first above written.

KidsToysPlus.com, Inc.
a Nevada corporation

By:       ______________________________
Name:     ______________________________
Title:    ______________________________

BITZMART, Inc., a Colorado corporation
By:       ______________________________
Name:     Howard E. Leventhal, CEO

          ______________________________
          Howard E. Leventhal

                                       25
<PAGE>

                                  SCHEDULE 1.5
                                  ------------
             Holders of 12% Convertible Notes and Investor Warrants

NAME                       NOTE AMOUNT                   NO OF ACQUIRER WARRANTS
----                       -----------                   -----------------------

                                       26
<PAGE>

                                  SCHEDULE 4.1
                                  ------------
                     Stockholdings of BITZMART Shareholders

NAME OF SHAREHOLDER                                              NO. OF SHARES
-------------------                                              -------------

Andersen, Sherry                                                     20,000
Baich, Mark                                                           9,500
Richard and Sara Blomquist, JT                                       26,026
BSI SA                                                               37,625
Stephen V. Budiac                                                    13,284
S. Sonny Cohen                                                        1,203
Colorocs Info Tech, Inc.                                            170,932
Credit Agricole Indosuez Luxembourg                                  16,737
Gianokopolis, Michael                                                 5,013
GTS Gann Trading Services, Inc.                                       7,000
Haschke, Amanda                                                       1,000
Gerald Hecht and Sonia M. Hecht, JT                                   7,000
Koch, Keith                                                          20,000
Lemanik SA                                                          154,000
Leventhal, Howard                                                   496,042

Steven Reiman                                                         1,667
Ann Reiman                                                            1,667
Dr. Neil Montagino                                                    7,000
Gary R. Rose and Marcia W. Rose
  Revocable Trust U/T/A Dtd 10/20/97                                 12,000
Russo, Rudolph                                                      332,285
Dr. Ronald G. Schenberg                                               5,000
Gene Schenberg                                                        9,500
Schenberg, Mark                                                       3,500
Schneider Securities, Inc.                                           10,000
Burton and Fern Slotky                                              347,013
Taylor Capital                                                        3,014
UTEK Corp.                                                          641,667
Wallace, Joseph                                                      10,472
Yaagoub, Anan                                                       130,000
Andersen, Sherry                                                     20,000
Baich, Mark                                                           9,500
Richard and Sara Blomquist, JT                                       26,026
                                                                 -----------
         Total                                                    2,500,147

                                       27
<PAGE>

SCHEDULE 4.5
------------
BitzMart Warrants and Options

<TABLE>
<CAPTION>
----------------------------- --------------------- ----------------- ------------ ----------------------------------
                                                    NUMBER OF         EXERCISE
NAME                          RELATIONSHIP          WARRANTS          PRICE        NOTES
----------------------------- --------------------- ----------------- ------------ ----------------------------------
<S>                           <C>                     <C>             <C>          <C>
Edward T. Davis               Director                 35,000
----------------------------- --------------------- ----------------- ------------ ----------------------------------
Dr. Howard L. Morgan          Advisor                  31,050
----------------------------- --------------------- ----------------- ------------ ----------------------------------
Schneider Securities, Inc.    Investment Banker        14,000         $3.60
----------------------------- --------------------- ----------------- ------------ ----------------------------------
Schneider Securities, Inc.    Investment Banker         6,710         $3.60        (Each warrant is for one share of
                                                    (unit warrants)                common stock and 1.375 warrants
                                                                                   exercisable at $0.10 per share)
----------------------------- --------------------- ----------------- ------------ ----------------------------------
Howard Leventhal              President                40,000
----------------------------- --------------------- ----------------- ------------ ----------------------------------
Stuart Volkow                 Investor                 20,000
----------------------------- --------------------- ----------------- ------------ ----------------------------------
----------------------------- --------------------- ----------------- ------------ ----------------------------------
Total Warrants:                                       146,760
----------------------------- --------------------- ----------------- ------------ ----------------------------------
</TABLE>

                                                          28
<PAGE>

                                  SCHEDULE 3.5
                                  ------------
                           Warrant Holders of Acquirer

      Warrant to purchase 720 shares of common stock for $15.00 per share,
            expiring on October 29, 2002 (after giving effect to the
                     reverse stock splits described herein)

                                       29<PAGE>

EXHIBIT 10.1 2002 NON-QUALIFIED STOCK COMPENSATION PLAN

                   2002 NON-QUALIFIED STOCK COMPENSATION PLAN

1.       PURPOSE OF PLAN

         1.1      This 2002 NON-QUALIFIED STOCK COMPENSATION PLAN (the "Plan")
                  of MIV Therapeutics, Inc., a Nevada corporation (the
                  "Company") for employees, directors and other persons
                  associated with the Company, is intended to advance the best
                  interests of the Company by providing those persons who have a
                  substantial responsibility for its management and growth with
                  additional incentive and by increasing their proprietary
                  interest in the success of the Company, thereby encouraging
                  them to maintain their relationships with the Company.
                  Further, the availability and offering of common stock under
                  the Plan supports and increases the Company's ability to
                  attract and retain individuals of exceptional talent upon
                  whom, in large measure, the sustained progress, growth and
                  profitability of the Company depends.

2.       DEFINITIONS

         2.1      For Plan purposes, except where the context might clearly
                  indicate otherwise, the following terms shall have the
                  meanings set forth below:

                  "Board" shall mean the Board of Directors of the Company.

                  "Committee" shall mean the Compensation Committee, or such
                  other committee appointed by the Board, which shall be
                  designated by the Board to administer the Plan, or the Board
                  if no committees have been established. The Committee shall be
                  composed of three or more persons as from time to time are
                  appointed to serve by the Board. Each member of the Committee,
                  while serving as such, shall be a disinterested person with
                  the meaning of Rule 16b-3 promulgated under the Securities
                  Exchange Act of 1934.

                  "Common Shares" shall mean the Company's Common Shares, $.001
                  par value per share, or, in the event that the outstanding
                  Common Shares are hereafter changed into or exchanged for
                  different shares of securities of the Company, such other
                  shares or securities.

                  "Company" shall mean MIV Therapeutics, Inc., a Nevada
                  corporation, and any parent or subsidiary corporation of MIV
                  Therapeutics, Inc., as such terms are defined in Sections
                  425(e) and 425(f), respectively, of the Code.

                  "Common Stock" shall mean shares of common stock which are
                  issued by the Company pursuant to Section 5, below.

                                       1
<PAGE>

                  "Common Stockholder" means the employee of, consultant to, or
                  director of the Company or other person to whom shares of
                  Common Stock are issued pursuant to this Plan.

                  "Common Stock Agreement" means an agreement executed by a
                  Common Stockholder and the Company as contemplated by Section
                  5, below, which imposes on the shares of Common Stock held by
                  the Common Stockholder such restrictions as the Board or
                  Committee deem appropriate.

3.       ADMINISTRATION OF THE PLAN

         3.1      The Committee shall administer the Plan and accordingly, it
                  shall have full power to grant Common Stock, construe and
                  interpret the Plan, establish rules and regulations and
                  perform all other acts, including the delegation of
                  administrative responsibilities, it believes reasonable and
                  proper.

         3.2      The determination of those eligible to receive Common Stock,
                  and the amount, type and timing of each grant and the terms
                  and conditions of the Common stock agreements shall rest in
                  the sole discretion of the Committee, subject to the
                  provisions of the Plan.

         3.3      The Board, or the Committee, may correct any defect, supply
                  any omission or reconcile any inconsistency in the Plan in the
                  manner and to the extent it shall deem necessary to carry it
                  into effect.

         3.4      Any decision made, or action taken, by the Committee or the
                  Board arising out of or in connection with the interpretation
                  and administration of the Plan shall be final and conclusive.

         3.5      Meetings of the Committee shall be held at such times and
                  places as shall be determined by the Committee. A majority of
                  the members of the Committee shall constitute a quorum for the
                  transaction of business, and the vote of a majority of those
                  members present at any meeting shall decide any question
                  brought before that meeting. In addition, the Committee may
                  take any action otherwise proper under the Plan by the
                  affirmative vote, taken without a meeting, of a majority of
                  its members.

         3.6      No member of the Committee shall be liable for any act or
                  omission of any other member of the Committee or for any act
                  or omission on his own part, including, but not limited to,
                  the exercise of any power or discretion given to him under the
                  Plan, except those resulting from his own gross negligence or
                  willful misconduct.

         3.7      The Company shall furnish the Committee with such clerical and
                  other assistance as is necessary in the performance of its
                  duties hereunder and such other pertinent information as the
                  Committee may require.

                                       2
<PAGE>

4.       SHARES SUBJECT TO THE PLAN

         4.1      The total number of shares of the Company available for grants
                  of Common Stock under the Plan shall be three million
                  (3,000,000) Common Shares, subject to adjustment in accordance
                  with Article 7 of the Plan, which shares may be either
                  authorized but unissued or reacquired Common Shares of the
                  Company.

5.       AWARD OF COMMON STOCK

         5.1      The Board or Committee from time to time, in its absolute
                  discretion, may award Common Stock to employees of,
                  consultants to, and directors of the Company, and such other
                  persons as the Board or Committee may select. The owner of
                  such Common Stock shall hold such stock subject to such
                  vesting schedule as the Board or Committee may impose, as
                  determined in the discretion of the Board or Committee.

         5.2      Common Stock shall be issued only pursuant to a Common Stock
                  Agreement, which shall be executed by the Common Stockholder
                  and the Company and which shall contain such terms and
                  conditions as the Board or Committee shall determine
                  consistent with this Plan, including such restrictions on
                  transfer as are imposed by the Common Stock Agreement.

         5.3      Upon delivery of the shares of Common Stock to the Common
                  Stockholder, below, the Common Stockholder shall have, unless
                  otherwise provided by the Board or Committee, all the rights
                  of a stockholder with respect to said shares, subject to the
                  restrictions in the Common Stock Agreement, including the
                  right to receive all dividends and other distributions paid or
                  made with respect to the Common Stock.

         5.4.     Notwithstanding anything in this Plan or any Common Stock
                  Agreement to the contrary, no Common Stockholders may sell or
                  otherwise transfer, whether or not for value, any of the
                  Common Stock prior to the date on which the Common Stockholder
                  is vested therein.

         5.5      All shares of Common Stock issued under this Plan (including
                  any shares of Common Stock and other securities issued with
                  respect to the shares of Common Stock as a result of stock
                  dividends, stock splits or similar changes in the capital
                  structure of the Company) shall be subject to such
                  restrictions as the Board or Committee shall provide, which
                  restrictions may include, without limitation, restrictions
                  concerning voting rights, transferability of the Common Stock
                  and restrictions based on duration of employment with the
                  Company, Company performance and individual performance;
                  provided that the Board or Committee may, on such terms and
                  conditions as it may determine to be appropriate, remove any
                  or all of such restrictions. Common Stock may not be sold or
                  encumbered until all applicable restrictions have terminated

                                       3
<PAGE>

                  or expire. The restrictions, if any, imposed by the Board or
                  Committee or the Board under this Section 5 need not be
                  identical for all Common Stock and the imposition of any
                  restrictions with respect to any Common Stock shall not
                  require the imposition of the same or any other restrictions
                  with respect to any other Common Stock.

         5.6      In the discretion of the Board or Committee, the Common Stock
                  Agreement may provide that the Company shall have the a right
                  of first refusal with respect to the Common Stock and a right
                  to repurchase the vested Common Stock upon a termination of
                  the Common Stockholder's employment with the Company, the
                  termination of the Common Stockholder's consulting arrangement
                  with the Company, the termination of the Common Stockholder's
                  service on the Company's Board, or such other events as the
                  Board or Committee may deem appropriate.

         5.7      The Board or Committee shall cause a legend or legends to be
                  placed on certificates representing shares of Common Stock
                  that are subject to restrictions under Common Stock
                  Agreements, which legend or legends shall make appropriate
                  reference to the applicable restrictions.

6.       AMENDMENT AND TERMINATION OF PLAN

         6.1      The Board may at any time, and from time to time, suspend or
                  terminate the Plan in whole or in part or amend it from time
                  to time in such respects as the Board may deem appropriate and
                  in the best interest of the Company.

7.       MISCELLANEOUS PROVISIONS

         7.1      No person shall have any claim or right to be granted Common
                  Stock under the Plan, and the grant of Common Stock under the
                  Plan shall not be construed as giving a Common Stockholder the
                  right to be retained by the Company.

         7.2      Any expenses of administering this Plan shall be borne by the
                  Company.

         7.3      Without amending the Plan, grants may be made to persons who
                  are foreign nationals or employed outside the United States,
                  or both, on such terms and conditions, consistent with the
                  Plan's purpose, different from those specified in the Plan as
                  may, in the judgment of the Committee, be necessary or
                  desirable to create equitable opportunities given differences
                  in tax laws in other countries.

         7.4      In addition to such other rights of indemnification as they
                  may have as members of the Board or the Committee, the members
                  of the Committee shall be indemnified by the Company against
                  all costs and expenses reasonably incurred by them in
                  connection with any action, suit or proceeding to which they
                  or any of them may be party by reason of any action taken or
                  failure to act under or in connection with the Plan
                  thereunder, and against all amounts paid by them in settlement
                  thereof (provided such settlement is approved by independent
                  legal counsel selected by the Company) or paid by them in
                  satisfaction of a judgment in any such action, suit or
                  proceeding, except a judgment based upon a finding of bad
                  faith; provided that upon the institution of any such action,
                  suit or proceeding a Committee member shall, in writing, give
                  the Company notice thereof and an opportunity, at its own
                  expense, to handle and defend the same, before such Committee
                  member undertakes to handle and defend it on his own behalf.

Number of Shares:__________________           Date of Grant:____________________

                                       4

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