Document:

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                                                                   EXHIBIT 10.73

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         Confidential Materials omitted and filed separately with the
        Securities and Exchange Commission. Asterisks denote omissions.
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[LOGO OF ZEFER]

                           Master Services Agreement
                               Table of Contents
                               -----------------

<TABLE>
<CAPTION>
Title                                                                             Section
<S>                                                                               <C>
Services...........................................................................  1

Payment............................................................................  2

Term and Termination...............................................................  3

Continuous Acceptance..............................................................  4

Change Orders......................................................................  5

Scope of Work......................................................................  6

Confidential Information...........................................................  7

Ownership and License..............................................................  8

Promotion..........................................................................  9

Representations and Warranties..................................................... 10

Other Understandings Between the Parties........................................... 11

Indemnification.................................................................... 12

Effect of Termination.............................................................. 13

Non-Solicitation................................................................... 14

Limitation of Liability............................................................ 15

Injunctive Relief.................................................................. 16

No Third Party Beneficiaries....................................................... 17

No Breach Without Notice........................................................... 18

Delays............................................................................. 19

Independent Contractors............................................................ 20

Assignment......................................................................... 21

Waiver............................................................................. 22

Separability....................................................................... 23

Survival........................................................................... 24

Governing Law...................................................................... 25

Captions........................................................................... 26

Entire Agreement................................................................... 27

Notices............................................................................ 28

Counterparts....................................................................... 29
</TABLE>
<PAGE>

[LETTERHEAD OF ZEFER]

                           MASTER SERVICES AGREEMENT

     This Master Services Agreement (this "Agreement") is made as of April 1,
     2000 ("Effective Date"), by and between ZEFER Corp. ("ZEFER"), and Citizens
                                                                        --------
     Financial Group, Inc. (the "Client").
     --------------------

     For valuable consideration, the receipt and adequacy of which are hereby
acknowledged, the parties hereto agree as follows:

  1.  Services.  ZEFER will provide certain consulting services ("Services") as
set forth in any Statement of Work (each a "Statement of Work"), or, if
applicable, a Change Order (each a "Change Order"), each of which will be
attached as an Exhibit to and made a part of this Agreement and each shall
specifically reference this Agreement.

  2.  Payment.  Client will compensate ZEFER in consideration of the Services by
paying certain fees (the "Fees") and all necessary and pre-approved out-of-
pocket expenses (the "Expenses") as set forth in Schedule A, attached hereto,
and/or in each Statement of Work and/or Change Order. ZEFER will invoice Client
as set forth in Schedule A attached hereto, and/or the Statement of Work and/or
Change Order, and payment will be due within thirty (30) days of the date of
the invoice.

  3.  Term and Termination.
  3.1 Term.  This Agreement shall be in full force and effect on the Effective
      ----
Date and shall continue thereafter for a term of three (3) years or until the
expiration of any Statement of Work and/or Change Order executed hereunder,
whichever is longer, unless sooner terminated as provided herein (the effective
date of such termination being referred to herein as the "Termination Date").
This Agreement may be renewed for additional periods by written agreement of
the parties.

  3.2 Termination.   Either party may terminate this Agreement in accordance
      -----------
with the termination provisions set forth on Schedule A. Either party may
terminate this Agreement, any Statement of Work, or Change Order upon written
notice to the other party, for such other party's material failure to comply
with any term or condition of this Agreement, which failure is not cured within
thirty (30) days of receipt of the notice (termination shall be effective as of
the date specified in such notice); provided, however that in the event that
Client defaults in the payment of any amount due to ZEFER under this Agreement,
Statement of Work or Change Order pursuant to this Agreement, then ZEFER may, by
issuing written notice to Client, terminate

                                                                               2
<PAGE>

this Agreement as of a date specified in the notice of termination, but in no
event less than ten (10) business days from the date of the notice, provided
Client does not cure such default within ten (10) days of receipt of the notice.

   3.3  Payment.  In the event of any termination of this Agreement, Client is
        -------
responsible for all obligations arising from Services delivered and accepted
prior to the Termination Date, including payment of all Fees and Expenses
incurred on a time and materials basis up to the Termination Date.

   4.   Continuous Acceptance.  As ZEFER completes discrete portions of the
Services to be performed under any Statement of Work and/or Change Order, ZEFER
shall deliver such portions to Client for review and acceptance. Such review
will be for compliance of such discrete portion with the Statement of Work
and/or Change Order. All such portions delivered will be deemed accepted by
Client unless Client provides written notice of objection within ten (10)
business days after delivery of such portions. The objection notice will include
a reasonably detailed description of: (i) the grounds for the objection, and
(ii) all changes requested by Client in order for such portions to be accepted
by Client. In the event that Client provides a written notice of objection,
ZEFER and Client will promptly meet to negotiate the issues in dispute. After
such meeting, ZEFER shall, without additional compensation, act diligently to
correct any deficiencies, so that such deliverable will operate in accordance
with the specifications contained in the relevant Statement of Work and/or
Change Order, within a reasonable period of time. Client acknowledges and agrees
that any delay caused by the dispute shall postpone the delivery of the
remaining Services for an equivalent period and any time schedule set forth in
the applicable Statement of Work and/or Change Order shall be deemed amended
accordingly. No such delay shall relieve or suspend Client's obligation to pay
ZEFER under Section 2 of this Agreement. Notwithstanding the foregoing, if after
sixty (60) days ZEFER has failed to correct any deficient portion of the
Services, which deficiency was outlined in Client's written objection, so that
such portion operates in accordance with the specifications as set forth in the
relevant Statement of Work and/or Change Order, Client shall have the right, in
its sole direction, to terminate this Agreement and obtain a refund of the fees
associated with the discrete portion of the deliverable as defined in the
relevant Statement of Work and/or Change Order paid to ZEFER.

   5.   Change Orders.  At any time prior to acceptance of Services pursuant to
Section 4, Client may request a modification to such Services (each a
"Modification"). In the event that Client requests a Modification, Client will
give ZEFER written notice which will describe in reasonable detail the requested
Modification. Within ten (10) business days after the date of such written
notice, ZEFER will give Client a responsive written notice informing Client as
to the effect of making the proposed Modification on the pricing and functional
specifications, and schedule for completion of the Services (a draft "Change
Order"). Within ten (10) business days after delivery to Client of any draft
Change Order, the parties will finalize the Change Order. In the event that the
parties do not reach agreement as to a Change Order within the ten (10) day
period, ZEFER will have the right, subject to Client's rights to terminate such
services or

                                                                               3
<PAGE>

terminate this Agreement, to proceed with the Services without incorporating the
proposed Modification.

  6. Scope of Work.  Client acknowledges that: (i) the scope of work to be
performed by ZEFER for the Fees specified in any Statement of Work will be
limited to the Services specified in such Statement of Work, and (ii) all work
other than as specified in a Statement of Work will be subject to further
charge, pursuant to a Change Order or separate written agreement by and between
ZEFER and Client.

  7. Confidential Information. Each party to this Agreement (each, a
"Recipient") shall protect and keep confidential all non-public information
("Confidential Information") disclosed by the other party (each, a "Discloser"),
whether or not it is marked or identified as "Confidential Information" by the
Discloser, and shall not, except for the purposes of performing the Services to
be provided hereunder, use or disclose any such Confidential Information;
provided that if Confidential Information must be disclosed for the purposes of
providing Services hereunder, such disclosure shall only be made to employees or
contractors having a "need to know" (and who are themselves bound by similar
nondisclosure restrictions). Confidential Information shall include, without
limitation, computer programs, code, algorithms, know-how, methodology, trade
secrets, formulas, processes, ideas, inventions (whether patentable or not),
schematics and other technical, business, pricing and fee schedules, financial
and product development plans, customer lists, information regarding
distribution channels, forecasts, and strategies.

  Upon termination or expiration of this Agreement, at Discloser's request
Recipient shall return to Discloser all written materials that contain any
Confidential Information.  The obligations of confidentiality shall not apply to
any information which: (i) was previously known to Recipient; (ii) is or becomes
publicly available, through no fault of Recipient; (iii) is disclosed to
Recipient by a third party having no obligation of confidentiality to Discloser;
(iv) is independently developed by Recipient; or (v) is required to be disclosed
as a matter of law.

  In addition to the foregoing, ZEFER (i) acknowledges that Client is subject to
certain bank regulations relating to the confidential treatment of customer
information and (ii) agrees to take all appropriate and necessary steps to
ensure that any Client customer information disclosed to it in the course of
providing Services under this Agreement is treated in a manner consistent with
such regulations. Client agrees to identify and explain such regulations to
ZEFER.

  8.  Ownership and License.
  8.1  Ownership and License of ZEFER Materials.
       ----------------------------------------
  (a) In connection with the provision of Services hereunder, ZEFER may provide
certain materials and information proprietary to ZEFER and provided or used by
ZEFER in the provision of Services, including, but not limited to, algorithms,
rapid prototyping processes, methods, forms, graphics, music, photos, film
clips, software developed outside the scope of this Agreement, and other content
provided by ZEFER (collectively, "ZEFER Standard Materials"). Client
acknowledges that all right, title and interest in and to all ZEFER Standard
Materials is and
                                                                               4
<PAGE>

remains the exclusive property of ZEFER or its suppliers. Subject to Client's
payment of all fees under the applicable Statement of Work and/or Change Order,
ZEFER hereby grants to Client a non-exclusive and non-transferable (except as
set forth in Section 21) irrevocable, perpetual, royalty-free license to use and
reproduce the ZEFER Materials, as defined in Section 8.1 (b) below, solely for
the internal business purposes of Client (including, in a publicly-accessible
Web site).

  (b)  In connection with the provision of Services hereunder, ZEFER may provide
certain software components (the "ZEFER Standard Components") to Client, which
may be in source or object code form. Client acknowledges that all right, title
and interest in and to all ZEFER Standard Components and ZEFER Standard
Materials (collectively, "ZEFER Materials") is and remains the exclusive
property of ZEFER or its suppliers. Client will not, and will not allow any
employee or third party to, copy, reverse engineer, modify, improve and/or
create derivative works of, copy, reverse engineer, or retrieve or read all or
any portion of the source code of the ZEFER Standard Components, irrespective of
the medium in which the ZEFER Standard Components may be contained or embodied;
provided, however, that Client may copy the ZEFER Materials only as needed for
backup or disaster recovery procedures. In the event that any employee or third
party modifies, improves or creates derivative works from ZEFER Materials,
whether or not in violation of this Agreement, Client will cause all right,
title and interest in and to such modifications, improvements and/or derivative
works to be assigned to ZEFER.

  (c)  Notwithstanding any ownership rights that ZEFER may grant to Client,
Client agrees that ZEFER retains the right to re-use, distribute and license to
any of its current and future clients any of its ZEFER Materials, proprietary
know-how, ideas, concepts, methodologies, rapid prototyping processes,
algorithms, routines, code, methods, processes, or similar information, however
characterized, whether in tangible or intangible form, and whether used by ZEFER
in the performance of Services or not, at any time and without limitation.

  8.2  Ownership and License of Client Materials.
       ------------------------------------------
  (a)  ZEFER acknowledges and agrees that all right, title and interest in and
to all materials and information supplied by Client for use in the delivery of
the Services (all, collectively, "Client Materials") is and remains, the
exclusive property of the Client.  In addition, the Services will include
reports, information, analysis, schematics, and surveys (all collectively,
"Reports") which are created by ZEFER for Client.  All right, title and interest
in and to all Reports will be owned exclusively by Client.

  (b)  To the extent that any Client Materials are for use in or for the
development of any software components developed by ZEFER under this Agreement,
as well as any unique combination of visual elements incorporated into any such
component, collectively, "Client Custom Components," the parties acknowledge and
agree that: (i) the Client Custom Components will contain ZEFER Materials; and
(ii) all ZEFER Standard Components and ZEFER Standard Materials are defined in
and subject to Section 8.1 of this Agreement. All Client Custom Components which
are created under a Statement of Work and/or Change Order,

                                                                               5
<PAGE>

including but not limited to computer code, data, improvements, developments,
patents, copyrights, trade secrets, or other proprietary rights, and
notwithstanding anything to the contrary in Section 8.1 of this Agreement, any
ZEFER Materials that are contained within the Client Custom Component are hereby
assigned by ZEFER to Client, subject to Client's payment of all fees under the
applicable Statement of Work and/or Change Order (including license fees, if
any).

  (c) Notwithstanding the foregoing, Client hereby grants to ZEFER: (i) a non-
exclusive and non-transferable (except as set forth in Section 21) license to
use, modify, reproduce and create derivative works of the Client Materials and
Client Custom Components solely for use in connection with the Services being
provided to Client hereunder; and (ii) a perpetual, worldwide, royalty free,
non-exclusive license, with the right to grant sublicenses, to copy, distribute,
transmit, display, perform, create derivative works, and otherwise use any
Client Custom Component that is of general applicability and not unique to
Client (e.g. a bug fix, utilities, tools, and extensions), so long as such use
does not constitute a disclosure of Client's Confidential Information, or a re-
use of the entire Client Custom Component. Client and ZEFER will separately
agree from time to time with respect to the use by ZEFER of particular
customized extensions developed by ZEFER during the term of a Statement of Work
and/or Change Order.

  9.  Promotion.
  9.1 ZEFER Credit.  Notwithstanding any other provision in this Agreement
      ------------
which may suggest to the contrary, ZEFER, with Client's separate review and
approval, will have the right to include Client's name and logo in ZEFER's
client list, marketing and advertising material, and press releases.

  9.2 Promotion.  With Client's separate review and approval, ZEFER will have
      ----------
the right to reproduce, display and otherwise use the trademark, logo and/or
trade name of Client, solely in connection with advertisement and promotion of
the products and services of ZEFER.  With Client's separate approval, ZEFER
will have the right to make reasonable use of the results of the Services,
including, but not limited to, a case study profiling the Client, the use of
still photographs of and/or screen captures from any component, and to make
demonstrations of executable versions of any component, to the extent that such
use does not reveal the Confidential Information of Client, for ZEFER internal
use and for reasonable promotion of the business of ZEFER in accordance with
customary industry promotional practices; provided, however, that ZEFER will not
                                          --------  -------
make any use which implies endorsement or sponsorship of ZEFER by Client.

  10.  Representations and Warranties.
  10.1 Client.  Client hereby represents and warrants as follows:
      ------
  (a) Client will own, or will have obtained from the owners the right to use,
the Client Materials used in the Services project as defined in the Statement of
Work, and use of the Client Materials by ZEFER, as contemplated by this
Agreement or any Statement of Work and/or Change Orders, will not violate any
applicable law, regulation, rule or order, or infringe upon or violate the
rights of any third party. No Client Materials will: (i) contain any defamatory,
obscene, indecent, or offensive material; or (ii) invade the right of privacy or
publicity of any person.

                                                                               6
<PAGE>

  (b)  Client has the authority to enter into this Agreement.

  10.2  ZEFER. ZEFER hereby represents and warrants as follows:
       -----
  (a)  Services and Client Custom Components will not infringe upon or violate
the proprietary rights of any third party, provided, however, that ZEFER
                                           -----------------
expressly disclaims any warranty relating to any such infringement resulting
solely from ZEFER's use of Client Materials, and provided, further, that the
                                                 -----------------
foregoing warranty shall not apply where  Client or its agents make
modifications to any aspect of the results of the Services.

  (b)  No ZEFER Materials or Client Custom Components will: (i) contain any
defamatory, obscene, indecent, or offensive material; (ii) invade the right of
privacy or publicity of any person; or (iii) by their use as contemplated by
this Agreement, or any Statement of Work and/or Change Order, violate any
applicable law, regulation, rule or infringe upon or violate the rights of any
third party.

  (c)  Services will be provided in a professional and workmanlike manner.

  (d)  The Deliverables as defined in the Statement of Work and/or Change Order,
in AS IS condition, shall have the appropriate capabilities and compatibility
for operating, and for handling events and dates that occur up to, in and after
the Year 2000.

  (e)  ZEFER has the authority to enter into this Agreement.

  10.3 Disclaimer.  ZEFER GIVES AND MAKES NO REPRESENTATION OR WARRANTY OF ANY
       ----------
KIND, EXPRESS OR IMPLIED, OTHER THAN THAT EXPRESSLY SET FORTH IN THIS SECTION
10. NO REPRESENTATIVE OF ZEFER IS AUTHORIZED TO GIVE OR MAKE ANY OTHER
REPRESENTATION OR WARRANTY OR MODIFY THE WARRANTY PROVIDED HEREIN IN ANY WAY.
WITHOUT LIMITING THE FOREGOING DISCLAIMER, NO IMPLIED WARRANTY OF
MERCHANTABILITY, NO IMPLIED WARRANTY OF FITNESS FOR ANY PARTICULAR PURPOSE, AND
NO IMPLIED WARRANTY ARISING BY USAGE OR TRADE, COURSE OF DEALING, OR COURSE OF
PERFORMANCE IS GIVEN OR MADE BY ZEFER OR SHALL ARISE BY OR IN CONNECTION WITH
THE TRANSACTION CONTEMPLATED BY THIS AGREEMENT, AND IN NO EVENT SHALL ZEFER HAVE
ANY LIABILITY OR OBLIGATION WHATSOEVER IN CONNECTION WITH ANY SUCH WARRANTY.
EXCEPT FOR THE WARRANTIES SET FORTH IN THIS SECTION, ALL SERVICES, AND
COMPONENTS PROVIDED BY ZEFER UNDER THIS AGREEMENT, INCLUDING CLIENT CUSTOM
COMPONENT, PRODUCT, AND ZEFER MATERIALS ARE PROVIDED AS IS.

  11.  Other Understandings Between the Parties.

                                                                               7
<PAGE>

  11.1 Client Control Over Content.  Client will have exclusive control over
       ---------------------------
the content presented in or through the components and on Client's web site
(both during and after the creation of the components and Client's web site).
ZEFER will have no obligation to review such content. Client understands and
acknowledges that ZEFER will not participate in the transmission of content
included in or accessible through any component and/or Client's web site, and is
not responsible for any such content (except for unmodified ZEFER Materials used
in a component or on Client's web site in the manner intended by ZEFER).

  11.2 Compliance With Laws.  Client will operate each component in full
       ---------------------
compliance with all applicable laws and regulations, including, but not limited
to, the Electronic Security Privacy Act and laws or regulations relating to the
use of personal information, whether obtained through observation or analysis of
usage patterns (i.e., so-called "data mining") or otherwise. Client agrees to
comply fully with all relevant export laws and regulations of the United States
("Export Laws") to assure that neither the Client Custom Components, ZEFER
Standard Components, or ZEFER Materials nor any direct product thereof are (a)
exported, directly or indirectly, in violation of Export Laws; or (b) are
intended to be used for any purposes prohibited by the Export Laws, including,
without limitation, nuclear, chemical, or biological weapons proliferation.

  11.3 Security.  Client will have the sole and exclusive responsibility for
       --------
the security of all personal information submitted through any component,
including, but not limited to, credit card and other sensitive information.

12.  Indemnification.
  12.1 Indemnification by ZEFER.  ZEFER will indemnify Client and its officers,
       ------------------------
directors, employees, agents and affiliates from and against any and all suits,
actions, claims, penalties, liabilities or obligations, (including reasonable
attorney's fees and expenses) ("Claims") caused by: (i) ZEFER Materials used by
Client in the course of the Services consistent with the terms of this Agreement
or (ii) a breach of any representation or warranty made by ZEFER in this
Agreement or any Statement of Work, or Change Order pursuant to this Agreement.
Client will give ZEFER prompt notice of each such Claim and reasonable
cooperation in connection with the defense of each such Claim. Sole control of
defense and/or settlement of each such Claim will reside with ZEFER.

  12.2 Indemnification by Client.  Client will indemnify ZEFER and its
       -------------------------
officers, directors, employees, agents and affiliates from and against any and
all Claims caused by: (i) a breach of any representation or warranty made by
Client in this Agreement or in any Statement of Work, Change Order pursuant to
this Agreement, or (ii) additions or alterations made by Client to ZEFER
Materials. ZEFER will give Client prompt notice of each Claim and reasonable
cooperation in connection with the defense of each Claim. Sole control of
defense and/or settlement of each such Claim will reside with Client.

  13.  Effect of Termination.

                                                                               8
<PAGE>

  13.1.  Termination of Agreement.  Upon any termination of this Agreement: (i)
         -------------------------
all Statements of Work and/or Change Order will automatically terminate,
effective as of the date of termination of this Agreement; (ii) ZEFER will have
the right immediately to cease the provision of all services under this
Agreement and any Statements of Work and/or Change Order, including, but not
limited to, the display and maintenance by ZEFER of any portion of any Component
consisting of Web site pages on behalf of Client; (iii) each party will return
to the other all materials embodying or disclosing the Confidential Information
of such other party; (iv) Client will promptly pay ZEFER for all work performed
by ZEFER as set forth in Section 3.3 hereof; and (v) ZEFER will promptly deliver
all Client Materials, and all Client Reports and Client Custom Components,
including work in process, for which payment has been received.

  13.2   Termination of Statement of Work and/or Change Order.  Upon any
         -----------------------------------------------------
termination of any Statement of Work and/or Change Order prior to the end of its
term, without termination of this Agreement, each party will have the same
rights and obligations with respect to the work to be performed and the
Confidential Information exchanged under such Statement of Work and/or Change
Order as are set forth in clauses (ii) through (v) of Section 13.1.

  13.3.  Return of Materials.  Upon any termination of this Agreement or any
         --------------------
Statement of Work and/or Change Order by ZEFER, Client will promptly return to
ZEFER each component and all ZEFER Materials delivered to Client under this
Agreement or the applicable Statement of Work and/or Change Order, as the case
may be, for which payment has not been received; and Client's license rights
will terminate with respect to such components and ZEFER Materials.

  14.    Non-Solicitation.  Each party agrees that except as may otherwise
hereafter be agreed in writing, such party  shall not directly or indirectly,
individually, or together with, or through any other person, firm, corporation,
or entity:  (i) during and for two (2) years after the term of this Agreement,
in any manner, approach, counsel, or attempt to induce any person who is then in
the employ of or an independent contractor of the other party, to leave that
party's employ or engagement, or employ, engage or attempt to employ or engage
any such person.

  15.    Limitation of Liability.
  15.1   Consequential Damages.  In no event shall either party to this
         ----------------------
Agreement have any liability, obligation or responsibility for any indirect,
incidental, consequential, special or exemplary damages, or damages for loss of
profits, revenue, data or use, arising in any way in connection with this
Agreement, including, but not limited to damage to property, injury to persons,
lost profits, or delays or inconvenience, even if such party has been advised of
the possibility of such damages.

  15.2   Cap on Liability.  Except with regard to liability that arises with
         -----------------
respect to infringement, indemnity, or a breach of the confidentiality
obligation, the maximum extent permitted by applicable law, ZEFER's liability
for damages hereunder shall not, in the aggregate, exceed the amount of the fees
paid by Client to ZEFER under this Agreement, each occurrence shall be limited
to the amounts due to ZEFER under the applicable Statement of Work or Change

                                                                               9
<PAGE>

Order from which such claim arises, and provided further, if such applicable
Statement of Work or Change Order is in excess of Two Million Dollars
($2,000,000.00), then ZEFER's liability with respect to each such occurrence
shall not exceed Two Million Dollars ($2,000,000.00).

  15.3  Filing Period.  No action, regardless of form, arising out of the
        --------------
transactions contemplated by this Agreement may be brought by either party more
than one year after the cause of action has arisen, except that any action for
non-payment may be brought within two years after the date of the last payment
or the date of the last invoice, whichever occurred later.

  16.  Injunctive Relief. The parties agree that any breach of the provisions of
this Agreement relating to intellectual property rights, confidentiality or
indemnification will cause the aggrieved party irreparable harm, and that such
party will be entitled to injunctive relief for such unauthorized use or breach,
in addition to such other rights and remedies as may be available to it.

  17.  No Third Party Beneficiaries. Nothing contained in this Agreement will be
deemed to create, or be construed as creating, any third party beneficiary right
of action upon any third party.

  18.  No Breach Without Notice. Except as otherwise set forth herein, neither
party shall be deemed to be in material breach of any of its obligations under
this Agreement unless and until the other party has given written notice of the
nature of such breach, and the breaching party has failed to cure such breach
within thirty (30) business days after receipt of such written notice.

  19.  Delays. Neither party shall be liable for delays caused by fire,
accident, labor dispute, war, insurrection, riot, act of government, act of God,
or any other cause reasonably beyond its control; but each party shall use all
reasonable efforts to minimize the extent of any such delay. ZEFER shall not be
liable to Client (or Client's customers) for any delay in performance or any
failure in performance hereunder caused in whole or in part by reasons beyond
the control of ZEFER or resulting from Client's failure to furnish Client
Materials in a timely manner.

  20.  Independent Contractors. The parties hereto are independent contractors.
Nothing in this Agreement shall be deemed to create any form of partnership,
principal-agent relationship, employer-employee relationship, or joint venture
between the parties hereto.

  21.  Assignment. ZEFER may not assign or subcontract its rights or obligations
hereunder without the prior written consent of Client, which consent Client
shall not unreasonably withhold. Client may not assign its rights or obligations
hereunder without the prior written consent of ZEFER, which consent ZEFER shall
not unreasonably withhold, except that Client may assign its rights or
obligations hereunder without the written consent of ZEFER to (i) subsidiaries
and affiliates that Client owns or controls more than fifty (50%) percent
thereof or (ii) a corporation or other business entity succeeding to all or
substantially all of the assets and business of Client (or, as applicable, any
such subsidiary, affiliate or venture) by merger or purchase, as long as such
entities expressly assume all of Client's obligations under this Agreement by a
writing delivered to ZEFER. In the event that Client has less than a fifty (50%)
percent interest in an entity or

                                                                              10
<PAGE>

venture, the Client will provide ZEFER a written request to partially assign the
Agreement to such entity; the Client will obligate such entity or venture under
terms no less restrictive than those contained herein; and at all times Client
will remain obligated to pay ZEFER for any and all work which ZEFER may perform
on or at such entity's or venture's premises.

  22.  Waiver. Neither party shall be deemed to have waived any provision hereof
unless such waiver is in writing and executed by a duly authorized officer of
the waiving party. No waiver by either party of any provision hereof shall
constitute a waiver of such provision on any other occasion.

  23.  Separability. The invalidity or unenforceability, in whole or in part, of
any provision, term, or condition hereof shall not affect the validity or
enforceability of the remainder of such provision, term or condition or of any
other provision, term, or condition.

  24.  Survival. The terms and provisions of Sections 2, 3, 7-9, 10.3, 11-18,
and 21-29 shall survive expiration or termination of this Agreement by any party
for any reason.

  25.  Governing Law. This Agreement will be governed by and is construed in
accordance with the internal laws of the Commonwealth of Massachusetts without
regard to its rules concerning conflicts of laws. Exclusive venue for any action
brought in connection with this Agreement shall be the Commonwealth of
Massachusetts.

  26.  Captions. Captions of the sections of this Agreement are for reference
purpose only and do not constitute terms or conditions of this Agreement, nor
shall they limit or affect the terms and conditions hereof.

  27.  Entire Agreement. Together with that certain letter agreement between
ZEFER and Client, a copy of which is attached as Exhibit I hereto, this
Agreement and any incorporated Statements of Work, and Change Orders constitute
the entire agreement between Client and ZEFER. In the event that any provisions
in any incorporated Statements of Work or Change Orders are in conflict with,
inconsistent with, in addition to, or otherwise different from the provisions in
this Agreement, the provisions in this Agreement shall prevail over any such
conflicting provisions. This Agreement may not be amended unless such amendment
is in writing and signed by both parties hereto.

  28.  Notices. All notices and other communications in connection with this
Agreement shall be in writing and shall be deemed to have been received by a
party when actually received in the case of hand delivery, or five (5) days
after mailing by first class mail, postage prepaid, to each party at the
addresses shown below.

      If to ZEFER, then to:
      Sean W. Mullaney, Esq.
      Title:  General Counsel

                                                                              11
<PAGE>

      ZEFER Corp.
      711 Atlantic Ave.
      Boston, MA  02111

      If to the Client, then to:
      Name:  Joel J. Brickman, Esq.
      Title:  General Counsel
      Client Name:  Citizens Financial Group, Inc.
      Address:
      28 State Street
      38th Floor
      Boston, MA

  29.  Counterparts. This Agreement may be executed in multiple counterparts,
each of which shall be deemed an original, but all of which together shall
constitute one and the same instrument. In making proof of this Agreement, it
shall not be necessary to produce or account for more than one such counterpart.

     IN WITNESS WHEREOF, the parties have caused this Agreement to be executed
by their respective duly authorized officers as of the date set forth above.

ZEFER Corp.

By:    /s/ Gerard E. Dube
    -----------------------------------------------------------

Name:  Gerard E. Dube
      ---------------------------------------------------------

Title: Executive Vice President of Client and Market Development
       ---------------------------------------------------------

Citizens Financial Group, Inc.

By:    /s/ Hal Tovin
    -----------------------------------------------------------

Name:  Hal Tovin
      ---------------------------------------------------------

Title: Group Executive Vice President
       ---------------------------------------------------------

                                                                              12
<PAGE>

-------------------------------------------------------------------------------
 Confidential Materials omitted and filed separately with the Securities and
               Exchange Commission. Asterisks denote omissions.
-------------------------------------------------------------------------------

Schedule A

Revenue Commitment. Client agrees that for the term of this agreement it will
make the following revenue commitments to ZEFER as follows:

               First Twelve Months          $3,500,000
               Second Twelve Months         $4,000,000
               Third Twelve Months          $4,500,000

For the purposes of the second and third twelve month periods, however, the
revenue commitment will be conditioned upon (i) the continued satisfaction of
Client with the quality of the services being performed by ZEFER, (ii) there
being a reasonable business need within Client and its subsidiaries for the
services to be performed by ZEFER, and (iii) there being no material adverse
change in the financial condition of Client during the period. In addition, to
the extent that the revenue commitment is exceeded in any one period, such
excess will be credited against the immediately following periods. Further, to
the extent that ZEFER engages any subcontractor for the purposes of providing
services to Client, and the subcontractor works under the control and direction
of ZEFER, the associated revenue from such services will be credited against the
revenue commitment. For fees up to Four Million ($4,000,000.00) Dollars of
services billed or performed during the first twelve (12) months of this Master
Services Agreement will be billed [**].

Invoicing. ZEFER will invoice Client for its services rendered hereunder as
follows:

ZEFER will invoice Client for 20% of anticipated fees at the commencement of the
engagement and will thereafter invoice Client on a monthly basis for the balance
of the fees for the engagement.

Thereafter, ZEFER, for the remaining eleven months will invoice Client in the
amount of Two Hundred Fifty Four Thousand Five Hundred Forty Five Dollars
($254,545.00) per month. ZEFER will conduct a financial audit on a quarterly
basis to determine the status of the revenue commitment, and at that time, ZEFER
and Client will discuss any additional amounts which may become due to ZEFER.

Invoicing for the second and third twelve month periods will similarly be made
on a monthly basis in pro rata monthly installments for the fees contemplated
for such period.

Termination. In addition to the termination rights set forth in the Master
Services Agreement, Either party may terminate this Agreement by 30 days prior
written notice to the other party in the event that Client's revenue commitment
for the second and/or third twelve month periods is terminated by any of the
reasons set forth under clauses (i), (ii) or (iii) in the Revenue Commitment
section set forth above.

                                                                              13Exhibit 10.1

                            COLLATERAL LOAN AGREEMENT
                             For Loan No. 0008-02R2

This Collateral Loan Agreement (the "Agreement"), dated this 15th day of August,
2000, is entered into between Sundog Technologies,  Inc., a Delaware corporation
with a principal address at 10542 South Jordan Gateway, Suite 200, South Jordan,
Utah 80495 (the  "Borrower")  represented by Stephen Russo,  its Chief Financial
Officer, and Braveheart, Inc., a Delaware corporation (the "Lender") represented
by Roger F.  Burns,  Jr,  Attorney  in Fact,  with a  principal  address at 921B
Bethlehem Pike, Suite 210, Spring House, PA 19477.

In consideration of the mutual covenants herein  contained,  and intending to be
legally bound hereby, the parties agree as follows:

1.   Loan; Delivery of Collateral Pursuant to Promissory Notes

     a.  Subject to the terms and conditions  hereinafter set forth,  the Lender
         agrees to advance 50%, of the current  market value (the "Loan Amount")
         on 1,219,500 shares of Envision  Development  Corporation,  an American
         Stock  Exchange  traded stock with a symbol of EDV (the "Stock")  where
         the  market  value  on the  date of  this  Agreement  is  approximately
         $14,175,000.00 (the "Loan"). The "Final Market Value" to be used as the
         basis for the funds  advanced  by the Lender  will be  determined  by a
         method  noted later in this  Agreement.  The Lender  intends to advance
         funds  under the Loan to the  Borrower  in two  tranches:  i) the First
         Payment for 60% of the Loan  Amount  will be  advanced  within ten (10)
         business  days of  receipt  of the  Stock and all  required  supporting
         documents as defined in this Agreement;  and, ii) a Second,  and final,
         Payment for the  remaining  40% of the Loan Amount within an additional
         ten (10) business days of the First Payment. The Borrower's  obligation
         to repay the advance shall be evidenced by a promissory  note(s) in the
         form of Exhibit A attached  hereto (the  "Note").  The Note(s) shall be
         executed  by Borrower  and  delivered  to the Lender via  courier  upon
         notification  by the Lender's  counsel that good funds are available to
         advance the Loan.

     b.  To secure its obligations under the Loan, Borrower hereby grants Lender
         a security  interest in the Stock.  Prior to or  concurrently  with the
         execution of this Agreement,  Borrower shall have effectively delivered
         the Stock in good form to an account at Sun Trust  Securities,  Inc., a
         wholly owned  subsidiary of Sun Trust Bank. The account shall be in the
         name of the Lender and  Protocol;  and, the Lender's  attorney,  who is
         Escrow Agent and who will take all actions in accordance with the terms
         of the Escrow Agreement, shall be a joint co-signer on this account. In
         addition  to the  stock,  the  Borrower  shall  concurrently  deliver a
         "blank" stock power for the shares with medallion signature  guarantee,
         one for each cert, a corporate  resolution  authorizing the transaction
         and the  signer to enter  into the  transaction,  and an opinion of the
         company's  counsel that the "lock-up"  shall end on October 7th, 2001 .
         The  shares of Stock can be  delivered  with a Rule 144  Legend and are
         known to be subject to a  "lock-up"  agreement  which will  subject the
         shares to an  additional 6 month  restriction  period before the shares
         can be sold or removed from the restriction.  The Borrower warrants and
         represents that no other  limitations or restrictions  have been placed
         on these shares.

     c.  This Agreement, the Promissory Notes, and the other documents specified
         in the previous paragraph constitute the "Loan Documents".

     d.  The Stock  shall be placed into an escrow  account and shall  remain in
         that account for the duration of the Loan.  Return or other handling of
         the Stock shall be subject to terms of an Escrow Agreement  between the
         parties (not including Protocol).

                                       1
<PAGE>

2.   Loan Proceeds; Installment Payments

     a.  All loan proceeds shall be wired directly to the Borrower based on wire
         instructions provided by the Borrower,  without offset for any charges,
         expenses, commissions, or other deductions. Said Loan proceeds shall be
         immediately available funds for the Borrower.

     b.  The  delivery of the  Promissory  Notes to Lender  shall be a Condition
         Precedent to advancement of the funds by the Lender.

     c.  In the event the Lender does not make one or both of the Loan  advances
         on a timely basis in accordance with the terms of this  Agreement,  the
         Borrower's  sole and  exclusive  remedy shall be to demand an immediate
         return of any  Certificates,  Stock Powers and the Promissory  Note(s).
         Lender shall comply  within five (5) business  days.  Should the Lender
         make the first payment and not the second,  the Stock shall be returned
         and the  Principals  shall be  treated  as an  "unsecured"  loan by the
         Lender.  The Lender  shall be further  obligated  to pay  $100,000,  in
         conjunction with the return of the Stock, as liquidating  damages if it
         fails to make the first payment on a timely basis.

         The Lender further agrees that if the first advance is made and for any
         reason the second  one is not or cannot be made,  that the credit  line
         will be  immediately  used to eliminate  any  obligation  to the credit
         facility provider,  Protocol,  so that the Escrow Agent has the ability
         to obtain release of the Stock from the designated account.

3.   Determination of Market Value

     The Final Market Value shall be as noted in Section 1.a.  unless the market
     value for the First Payment,  calculated for the average closing prices for
     the ten  trading  days  immediately  prior to the date  times the number of
     shares shall be less than  $12,700,000 in which case the Final Market Value
     calculated  under this section of the Agreement  shall be used to determine
     the Loan and the Loan Amount. The Loan Amount shall be the percentage noted
     in Section 1.a. of the recalculated Final Market Value.

4.   Concerning the Promissory Notes

     The Stock pledged under this Agreement  shall be held as collateral as long
     as there is any  principal  or interest  outstanding  under the  Promissory
     Notes. Upon satisfaction of all principal and interest under the Notes, the
     Lender shall  deliver any Loan  Documents,  other than the Lender's copy of
     the  Agreement,   including  any  Certificates,   Stock  Powers,  cancelled
     Promissory  Notes, or other documents related to the Stock to the Borrower.
     The Lender shall give written notice of any Loan default to the Borrower in
     accordance  with  this  Agreement,  and the cure  period  specified  in the
     Promissory  Note(s);  and,  if  not  cured,  may  then  may  sell,  assign,
     hypothecate,  or  otherwise  dispose  of  the  Stock  as  provided  in  the
     Promissory  Note(s).  The Lender  accepts no  responsibility  for the value
     obtained  through  the  disposition  of the Stock  under any lawful  means;
     however,  any value  obtained  in excess of the default  amount,  including
     reasonable  attorney's  fees,  and costs of disposing  of such  collateral,
     shall be returned to the Borrower.

     The Stock shall constitute the entire  collateral used to procure the Loan,
     and the Lender shall be limited to  liquidation  of the Stock upon an Event
     of Default as defined in the  Promissory  Notes to the extent  necessary to
     satisfy the  default.  The Lender  shall have no recourse to other  assets,
     guarantees,  or assignments of interest of the Borrower, i.e., this Loan is
     "non-recourse"  as  to  any  assets  of  the  Borrower,  other  entity,  or
     individual beyond the Stock.

5.   Closing

     The  Closing  shall take place on the later of the  delivery of an executed
     Agreement  or the  receipt of the Stock and all other  forms in the account
     designated by the Lender.

6.   Security of Stock

     Said Stock shall be  delivered to an account of the Lender's and its credit
     facility provider, Protocol, at Sun Trust Securities, Inc. ("Sun Trust") in
     Knoxville,  Tennessee.  Sun Trust is a wholly owned subsidiary of Sun Trust
     bank, one of the countries' larger banking institutions. The Stock shall be
     held under terms of an Escrow  Agreement and the Lender's  outside counsel,
     Mr. Steven Kapustin of the firm Flamm, Boroff & Bacine, shall act as Escrow
     Agent and be bound  under the terms of the  Escrow  Agreement.  The  Lender
     warrants that the Stock cannot and will not be pledged, hypothecated (other
     than as collateral  for the credit  facility),  assigned,  transferred,  or
     otherwise  used in any manner  while being held as  collateral.  The Lender
     accepts full responsibility for the control,  handling,  and return of such
     Stock to the Borrower.

                                       2
<PAGE>

7.   Use of the Stock

     The  Lender  shall  use the  Stock to  arrange  a credit  facility  through
     Protocol.  In establishing  this credit  facility,  the Lender will use the
     Stock as collateral, but will not remove the Stock from the escrow account.
     While the Stock shall  reside in the escrow  account,  the  Borrower  shall
     retain all voting,  dividend  and other  rights over the Stock  (other than
     dividend rights in connection with stock splits or stock dividends equal or
     greater than 10% of the Loan Amount).  The Lender shall use the credit line
     created  by use of the  Stock to obtain  investment  income.  However,  the
     credit  line  will  not be  placed  at risk  nor  expended  in any  manner.
     (However,  the  Lender  retains  the right to move such  funds to a bank or
     investment  banking  firm  of its  choosing  as long  as the  Escrow  Agent
     accesses the risk to the funds and concurs that the funds are not at risk.)
     The Lender warrants that the Stock will not be used in any other manner and
     the Lender accepts full and complete responsibility for return of the Stock
     upon satisfaction of the loan by the Borrower.

     The Lender agrees not to increase or renew the credit line provided without
     the specific,  written,  permission  of the Borrower;  and, the credit line
     will not exceed $6,500,000 of exposure at any time.

     The Lender agrees that if the Lender  defaults  under its obligation to the
     credit facility provider,  the Borrower shall have the right to step in and
     assume all rights and  obligations  of the Lender;  and,  the Escrow  Agent
     shall fully  co-operate in aiding in the cure of any default by the Lender.
     Upon default by the Lender, the rights to the Stock shall automatically and
     immediately  revert to the  Borrower,  subject  to the rights of the credit
     facility  provider,  without any further  payments,  or obligation,  to the
     Lender.  The Lender  agrees to notify the  Borrower of its  default  within
     three (3) business days.

8.   Representations and Warranties of the Borrower

     In order to induce Lender to advance funds against the Promissory  Note(s),
     Borrower  makes the  following  representations  and  warranties to Lender,
     which   representations   and   warranties   shall  be  unaffected  by  any
     investigation  heretofore or hereafter made by Lender and shall survive the
     closing of the transactions contemplated hereby:

     a.  Borrower  has all  requisite  power and  authority  to enter  into this
         Agreement and the other Loan Documents,  including, without limitation,
         the Promissory  Notes, and to carry out the  transactions  contemplated
         hereby.

     b.  Borrower  warrants  and  represents  that  it  is  not  now  insolvent,
         bankrupt,  or  contemplating  bankruptcy;  or, that there are no claims
         filed or threatened  against  Borrower,  whether judged with or without
         merit by the Borrower,  or aware of impediments to the sale or transfer
         of the Stock.

     c.  The execution and delivery of this Agreement,  the Promissory Notes and
         the other Loan  Documents and  instruments to be executed and delivered
         by the  Borrower  are  not  subject  to any  authorization  not  herein
         contemplated,  subject to recall,  restriction on voting, use, or other
         limitations.

     d.  This  Agreement  constitutes,  and when  executed  and  delivered,  the
         Promissory  Notes and  other  Loan  Documents,  will  constitute  valid
         binding  agreements of the  Borrower,  enforceable  in accordance  with
         their  respective  terms,  except such as may be limited by bankruptcy,
         insolvency,  reorganization  or other laws affecting  creditors' rights
         generally.

     e.  Neither the execution and delivery of this  Agreement,  the  Promissory
         Notes,  or the other Loan Documents and  instruments to be executed and
         delivered by Borrower pursuant hereto, nor the consummation by Borrower
         of   the   transactions   contemplated   hereby,   will   require   any
         authorization,  consent,  approval,  exemption  or other  action by, or
         notice to, any  governmental  entity  except as  specifically  provided
         herein.

     f.  Borrower has no material tax  deficiencies,  federal,  state,  foreign,
         county,  local and other,  which  would or could  affect the  solvency,
         financial status of, or otherwise compromise Borrower in its ability to
         transfer the Stock.

     g.  To best of its knowledge,  the information  supplied by Borrower to the
         Lender  (verbally  and in writing)  contained  no untrue  statement  of
         material fact or omits or shall omit a material fact,  which would make
         such statements misleading. All statements and information contained in
         any certificate, instrument, schedule or document delivered by Borrower
         shall be deemed representations and warranties made by Borrower.

                                       3
<PAGE>

9.   Conditions Precedent to Lender's Obligations

     The obligation of Lender to consummate the transactions contemplated hereby
     is subject to the satisfaction of the following conditions (any one or more
     of which may be waived by Lender):

     a.  Borrower  will have  performed  all  obligations  and complied with all
         conditions  required to be performed or complied with by Borrower at or
         prior to the Closing.

     b.  The  representations  and  warranties  of Borrower made herein shall be
         true and correct in all material respects as of the Closing.

     If any of the conditions  contained in this  paragraph  shall not have been
     satisfied (or waived), then Lender may cancel and terminate this Agreement.

10.  Amendment and Waiver

     This Agreement may be amended,  or the terms hereof waived, only in writing
     executed by the parties sought to be changed thereby.

11.  Notices

     All  notices  and other  communications  hereunder  shall be in writing and
     shall be  deemed  to have  been  given if  delivered  by hand or  facsimile
     transmission or if deposited with a recognized  overnight delivery service,
     with receipt), addressed as follows:

         If to Lender at:           9218 Bethlehem Pike, Suite 200
                                    P.O. Box 296
                                    Spring House, PA 19477
                                    Attention:  Roger F. Burns, Jr.

         If to Borrower at:         10542 South Jordan Gateway, Suite 200
                                    South Jordan, Utah 80495
                                    Attention: Stephen Russo

         or, at such other  address as may hereafter be designated by a party by
         notice given hereunder.  Notices sent by facsimile  transmission  which
         shall show the TTI on such copy.

12.      Governing Law

         This  Agreement  shall be governed by the laws of the state of Delaware
         without regard to any provisions for conflicts of law.

13.      Binding Effect

         This  Agreement  binds,  and shall inure to the benefit of, the parties
         and their respective successors and assigns.

14.      Counterparts; Facsimile Signatures

         This  Agreement  may be signed in any number of  counterparts,  each of
         which  shall  be  deemed  an  original  but  together  one and the same
         document.  The parties agree that facsimile signatures which copy shall
         show the sender's TTI, shall be deemed an original.

                                       4
<PAGE>

15.      Entire Agreement

         This  Agreement  and the other  Loan  Documents  constitute  the entire
         agreement of the parties with respect to the subject  matter hereto and
         supersedes any prior or contemporaneous understandings or agreements.

16.      Time of Essence

         Time is  specifically  declared to be of the essence in the performance
         by Borrower and Lender of their respective duties and  responsibilities
         under this Agreement.

17.      Attorneys' Fee

         If any  legal  action  is  brought  for the  enforcement  of any of the
         provisions in this Agreement, or because of an alleged dispute, breach,
         default, or misrepresentation, the prevailing party or parties shall be
         entitled to recover its or their actual attorneys' fees and other costs
         incurred  in the action,  in  addition to any other  relief that may be
         granted by the court.

IN WITNESS WHEREOF,  and intending to be legally bound hereby,  the parties have
executed this Agreement as of the day and year first above written.

By the Lender:                              Witness/Attest:

------------------------                    -----------------------------
Roger F. Burns, Jr., Attorney in Fact       By:  ______________________
Braveheart, Inc.

By the Borrower:                            Witness/Attest:

-------------------------                   -----------------------------
Stephen Russo                               By:  _______________________
Chief Financial Officer

                                       5

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