Document:

RESOURCEPHOENIX.COM
                    FINANCIAL OUTSOURCING SERVICES AGREEMENT

THIS  FINANCIAL  OUTSOURCING  SERVICES  AGREEMENT (the  "Agreement")  is between
ReSourcePhoenix.com,  a  California  corporation  with  its  principal  place of
business located at 2401 Kerner Boulevard, San Rafael,  California 94901 ("RPC")
and  MyTurn.com,  Inc.,  a  Delaware  corporation  with its  principal  place of
business located at 1080 Marina Village Parkway, Suite 300, Alameda,  California
94501  ("Client").  This  Agreement  is  effective  as of  October  5, 2000 (the
"Effective Date").

WHEREAS,  RPC provides financial  outsourcing  services  utilizing  applications
software  provided  by  third  parties  ("Software").  The  hardware  at RPC and
Client's site, and the Software,  which resides upon it,  together  comprise the
"System."

WHEREAS,  this Agreement  sets forth the terms and conditions  pursuant to which
RPC shall provide such services;

NOW, THEREFORE, the parties agree as follows:

     1. SERVICES.  The term  "Services"  includes all of the services  described
below  and in more  detail  in  Exhibits  A, B and E,  including  any  addendums
thereto, for the fees shown in Exhibit C.

          1.1 Implementation Services.

               a)  Database  Conversion  Services.  RPC will map a readable  and
          documented set of data provided by Client for use in conjunction  with
          the Software and shall perform initial  database  conversion  Services
          described  below and in Exhibit A. RPC will  modify  the  Software  to
          accommodate  Client's data if expressly agreed in a separate agreement
          between the parties.

               b) Training.  RPC shall provide  training to Client in the use of
          the System,  as more fully  described in Exhibit A. The parties  shall
          mutually agree on training  session  scheduling.  Client agrees to pay
          the cost of RPC's  reasonable  travel  related  expenses  incurred  in
          connection   with  the   training   including,   without   limitation,
          transportation,  lodging, meals and associated expenses which shall be
          invoiced  separately.  Any  additional  follow-up  training  for other
          Client personnel who may be later designated by Client as System users
          shall be provided at RPC's  follow-up  training rates based upon RPC's
          current  Professional  Service  Rates for the  calendar  year 2000 are
          shown in Exhibit G

               c)  Installation.   RPC  shall  install  the  Software  on  RPC's
          equipment  on RPC's  premises,  subject  to  fulfillment  of  Client's
          obligations under Section 3 below.

               d)  Project  Management  Services.  RPC  will  assign  or,  where
          necessary   and  as  reasonably   requested  by  Client,   reassign  a
          replacement  Project Manager,  for the duration of the implementation,
          to (i) interface with Client's  project  coordinator (s) to review the
          progress  of the  implementation;  (ii)  coordinate  and  monitor  the
          activities of RPC personnel,  acceptable to Client,  in performance of
          the  Implementation  Services,  as  described  in Exhibit A; and (iii)
          coordinate and monitor the  activities of Client's  personnel and that
          of  related  third  parties   required  in  the  performance  of  this
          Agreement.

               e) Third Party Data Services. Client acknowledges that the System
          may receive  and process  data  provided by third  parties.  RPC shall
          provide certain data formatting  information and other  specifications
          relating  to the System to  reasonably  enable  such third  parties to
          provide data to RPC.

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          1.2 Monthly Services.

               a) Financial  Outsourcing  Services.  RPC shall perform Financial
          Outsourcing  Services  for Client as described in Exhibit B during the
          term of this Agreement.

               b)  Technology  Services.   In  conjunction  with  the  Financial
          Outsourcing Services, RPC shall perform Technology Services for Client
          during the term of this  Agreement  as  described on Exhibit B. Client
          acknowledges  that the System may receive and process data provided by
          third parties.  RPC shall provide certain data formatting  information
          and other  specifications  relating to the System to reasonably enable
          such third parties to provide data to RPC.

               c) Client  Support.  Provided Client (a) is not in breach of this
          Agreement and (b) pays the monthly Service Fees and expenses set forth
          in  Exhibit  C, RPC shall  provide  support  in use of the  System and
          Software to Client as more fully described in Exhibit E.

               d)  Storage  of Hard Copy  Records.  RPC shall  retain  and store
          Client's hard copy records for the earlier of (i) seven (7) years from
          the date of receipt of such records,  or (ii) the  termination of this
          Agreement.  After such seven (7) year period, or upon termination,  or
          sooner if requested by Client, RPC shall return such records to Client
          unless notified in writing by Client that RPC should destroy such hard
          copy records. Return of hard copy records and record destruction shall
          be at Client's expense.

               e) Speedscan  accounts  payable vendor  invoices.  RPC scans paid
          invoices into the Speedscan program. The scanned document will be kept
          in the system for a minimum of two calendar  years.  f) Ongoing custom
          reporting.  After implementation,  RPC will provide for ongoing custom
          reporting,  as  reasonably  requested  by Client that will be invoiced
          monthly  at RPC's  then  current  Professional  Service  rates.  RPC's
          current  Professional  Service  Rates for the  calendar  year 2000 are
          detailed in Exhibit G. RPC will make commercially  reasonable  efforts
          to provide this reporting in the time frame requested by Client.

          1.3 Additional  Services.  RPC agrees to provide  additional  Services
     which become required as a result of (i) future unforeseen events affecting
     Client  including,  but  not  limited  to,  mergers,  acquisitions,  public
     offerings,   private  offerings,   IPO's,  stock  plans,  divestitures  and
     litigation;  (ii)  required  upgrades,  revisions,  updates,  improvements,
     modifications,  corrections,  releases and  enhancements  to the System and
     related installation and data conversion, and (iii) customizations required
     by Client tailored to Client's  individual needs pursuant to a written work
     order   executed   by   authorized   representatives   of   both   parties.
     Customizations  shall be deemed part of the  Software  and shall be jointly
     owned by Client and RPC,  under the  provisions  of  Section 12 below.  All
     associated  source codes will be in the duplicate  possession of Client and
     RPC. Fees for  additional  Services,  which may include  increases in third
     party Software  license fees or costs  associated with additional  Software
     user licenses requested by Client, will be determined prior to such time as
     additional  Services are rendered or such additional Software user licenses
     are purchased,  and shall be based upon RPC's then published  standard list
     rate. RPC's Professional Service Rates for the calendar year 2000 are shown
     in Exhibit G.

     2. THE SYSTEM.

          2.1 Client Equipment.  Client shall have access to the System when the
     equipment described on the "Required Equipment List" set forth in Exhibit F
     is  installed  at  Client  and/or  RPC's  facility  to RPC's  and  Client's
     satisfaction.  Access  to  the  System  through  any  equipment  not on the

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     Required  Equipment List may be obtained with RPC's prior written approval,
     which  shall  not  be  unreasonably  withheld.  Upon  termination  of  this
     Agreement for any reason  whatsoever,  Client agrees to return all Required
     Equipment to RPC  immediately  upon RPC's written  request,  except for any
     equipment  purchased and owned by Client.  The Services  provided by RPC do
     not include  expenses for  equipment,  devices or  telecommunication  lines
     needed  to allow  Client  access  from  Client's  facility  to the  System.
     Equipment  purchased by RPC for the exclusive  benefit of Client and billed
     to  Client  whether  in  the  original  conversion  or  subsequent  to  the
     conversion, is owned solely by Client.

          2.2 Access to the System.  Subject to Section 2.1,  RPC shall  provide
     Client  access to the System  during all hours  described in Exhibit E, for
     use by Client  for the  entry,  processing,  retrieval  and  processing  of
     information  relating  to  Client's  account  for which the system has been
     designed and implemented.  Such access shall allow Client to use the System
     from  Client's  designated  site via RPC's use of Cisco's  Virtual  Private
     Network  Technology  over the Internet,  as described in Exhibit_F.  Client
     agrees to provide RPC with a written  list  designating  Client's  employee
     users  of the  System  and  agrees  to  update  the  list in  writing  when
     designated  users change.  The System may only be accessed  through the RPC
     data processing facility located in San Rafael,  California,  or such other
     locations  as RPC  may  designate  from  time to  time,  under  the  direct
     supervision and control of RPC. Without RPC's prior written consent, access
     may not  include:  (i) use of the System by Client's  affiliated  companies
     (including its direct or indirect parent companies);  (ii) use of any other
     RPC  developed  software  or any other  software  at RPC's data  processing
     center;  or (iii) the provision of service  bureau  facilities to others or
     the support of  operations  of companies  other than Client.  Client agrees
     that it will not attempt to obtain,  or assist others in obtaining,  access
     to the  System  other  than as  required  for  Client to use the  System as
     permitted hereunder. Client shall have reasonable opportunity and access to
     the system to directly prepare special reports,  stored  procedures  and/or
     applications on both routine and emergency  basis via a duplicate  database
     that  shall be set up and  maintained  by RPC.  RPC  will use  commercially
     reasonable efforts to process these requests in the time frame requested by
     Client.

          2.3 System Maintenance Activities. RPC will provide maintenance of the
     System as set forth below and in Exhibit E hereto.

               a) Facilities.  RPC shall plan,  provide,  maintain,  operate and
          manage its System data  processing  facilities as necessary to provide
          the Services to Client.

               b) System and Application  Changes.  Client acknowledges that RPC
          has the right,  as reasonably  necessary or  convenient  for RPC's own
          purposes,  providing it does not have an adverse effect on the Client,
          or to improve  the  quality of service to Client,  to change  rules of
          operation,  accessibility periods,  Client identification  procedures,
          types of equipment  utilized by RPC at its data  processing  facility,
          system  interfaces,  operating and other system and network  software,
          utilities,  and database  software,  and to implement  enhancements or
          updates to the System  Software.  RPC will supply a detailed  list and
          time schedule of planned changes ten days prior to  implementation  of
          the changes.  Any change to Client's customized software or interfaces
          will not be made without prior written approval of Client.

               c)  System  Security.  Client  agrees to  follow  RPC's  standard
          security  procedures  when accessing and using the System as described
          in Exhibit H. Client acknowledges that RPC has neither  responsibility
          for nor  control of the  communication  line used to access the System
          since such line is provided by a third party  public  utility and that
          the  security  of  transmissions  to and  from the  System  is not the
          responsibility of RPC. In the event of a security or encryption breach
          or equipment  failure,  RPC and Client agree to be co-responsible  for
          communicating to each other what, who, when and where of the specifics
          as soon as discovered.

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          2.4 Disaster  Recovery  Plan. The parties agree to cooperate with each
     other in the event of any disaster as set forth in RPC's disaster  recovery
     plan,  which  plan may be  reasonably  modified  from  time to time.  RPC's
     current Disaster Recovery plan is shown in Exhibit I. All client files will
     be backed up on a daily basis as more fully described in Exhibits B and E.

     3. CLIENT OBLIGATIONS.

          3.1 Cooperation and Assistance.  Client agrees (a) to provide RPC with
     full, good faith  cooperation and information,  as may be required in order
     for RPC to render the  Services  hereunder,  including,  (i) to obtain,  at
     Client's sole cost and expense, the consent and assistance of any necessary
     third  party that  provides  services to Client  relating to Client's  data
     (e.g.,  payroll services,  vendors);  (ii) to provide to RPC any data to be
     converted in machine readable format as reasonably  requested by RPC and to
     identify  all  sources of such data;  (iii) to provide  any data  scrubbing
     activities  (including  without  limitation  the  correction  or  fixing of
     incomplete,  redundant,  inaccurate,  or  corrupted  data) and  agrees  and
     acknowledges that incomplete,  redundant,  inaccurate or corrupted data may
     delay or prevent successful conversion of such data,  notwithstanding RPC's
     efforts under this  Agreement;  (iv) to cause its employees to complete all
     necessary  training and to arrange for any additional  training in order to
     enable its  employees to properly  supply  input and utilize  output of the
     System and manage such  employees in  performance  of tasks pursuant to any
     performance  agendas set forth in this  Agreement;  and (v) to complete all
     tasks that are required to prepare  Client's data and equipment at Client's
     site  for  performance  of  RPC  of  the  Services;  (b)  to  provide  such
     assistance,  including support services,  information and other assistance,
     as may be reasonably  requested by RPC from time to time;  (c) not to copy,
     duplicate,  modify or  incorporate in any other work any of the Software or
     to reverse  compile,  disassemble,  reverse engineer or otherwise reduce to
     human  perceivable  form any of the  Software;  and (d) to timely and fully
     carry out all other Client  responsibilities set forth herein. Any delay in
     the  provision  of Services  due to the delay of Client to fully and timely
     perform its  obligations  shall extend the time  required by RPC to perform
     the Services.

          3.2 Operating Methods and Procedures. Client shall use the Software in
     accordance with such reasonable policies as agreed to in writing by RPC and
     its  licensors,  as set forth in any  materials  furnished by RPC to Client
     from time to time.  Client shall supplement or modify its operating methods
     and  procedures  as  reasonably  required  to make  effective  use of,  and
     functionally  conform with, such Software policies.  Any such changes shall
     be  approved  in  writing  by  the  Client,  whose  approval  shall  not be
     unreasonably withheld.

          3.3 Client Covenants to Oracle Corporation ("Oracle").  Oracle and RPC
     are  parties to an  agreement  pursuant  to which RPC  licenses  the Oracle
     Applications   Software  from  Oracle.   Pursuant  to  the  Oracle  license
     agreement,  RPC may grant to Client,  as a  subscriber,  certain  rights to
     access and use the Oracle Applications Software, subject to Client agreeing
     to certain conditions of such use and access.  Therefore,  Client covenants
     to Oracle the  following:  (a) Client shall not cause or permit the reverse
     engineering,  disassembly  or  decompilation  of  the  Oracle  Applications
     Software,  or use the Oracle Applications Software outside the scope of the
     this  Agreement;  (b) Title to the Oracle  Applications  Software shall not
     pass to Client;  (c) Client  disclaims,  to the  extent  permitted  by law,
     Oracle's liability for any damages, whether direct, indirect, incidental or
     consequential arising from the use of the Oracle Applications Software; (d)
     Client will use the Oracle Applications  Software only in object code form;
     (e) Upon termination of this Agreement, Client shall cease using the Oracle
     Applications  Software;  (f) Oracle is a third  party  beneficiary  of this
     Agreement;  and (g) Client shall not publish any result of benchmark  tests
     run on the Oracle Applications Software.

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          3.4 Client  Relocation.  If Client moves from its current  facility to
     different facilities,  Client agrees to pay all costs and expenses incurred
     relating to such move. RPC shall provide  reasonable  assistance to Client,
     including  reinstallation  and  reprogramming  as  necessary to continue to
     provide Client access to the System,  and such assistance  shall be charged
     at RPC's then published standard list rate which shall be made available to
     Client upon request.  RPC's current Professional Service Rates for calendar
     year 2000 are shown in Exhibit G.

     4. FEES AND  EXPENSES.  Client  shall pay to RPC fees for  Services  as set
forth in Exhibit C.

          4.1 Fees For Implementation Services. Fees for Implementation Services
     shall be in the amount and payable as set forth in Exhibit C. Fees paid for
     Implementation Services are non-refundable.

          4.2 Monthly  Service  Fee.  The  monthly  service fee is to consist of
     actual time and expense charged to the contract as more fully described and
     shown on  Exhibits C and D. In no event  shall the  monthly  fee fall below
     $12,500.  The Monthly Service Fee shall be inclusive of expenses related to
     pre-printed  forms  or  forms  set-up,  letterhead,   stationery,   off-set
     printing, any special printing requests,  envelopes and labels,  insertions
     to mailings and postage costs,  overnight delivery charges,  mail handling,
     telephone, facsimile and communications costs, copying costs and storage of
     records.

          4.3  Expenses Not  Included in Monthly  Service  Fee.  Client shall be
     responsible   for  any   travel-related   expenses   associated   with  the
     Implementation, as more fully described in Exhibit A and the Services shown
     in Exhibit B, outside Client's Alameda facility,  and any federal, state or
     local taxes based on the Services paid by RPC. Other expenses to be paid by
     RPC on behalf of the Client shall require written,  preauthorization by the
     Client  whose  authorization  shall  not  be  reasonably  withheld.  Travel
     expenses, reimbursement for taxes and other re-authorized expenses shall be
     invoiced monthly as set forth in Section 4.4.

          4.4 Invoices and Payment.  RPC shall invoice  Client monthly as of the
     first of each month for  Services to be  performed by RPC during that month
     based upon the  Monthly  Service  Fee set forth on Exhibit C. Such  invoice
     shall  include  the  Monthly  Service  Fee for the  current  month plus any
     expenses  related to travel by RPC or federal,  state, or local taxes based
     on the Services or other deliverables paid by RPC owing with respect to the
     prior month,  and less any amount paid by Client in excess of the amount of
     fees owing with respect to the prior month. Each invoice is due and payable
     upon receipt. If RPC has not received payment within thirty (30) days after
     the due date,  interest shall accrue on past due amounts at the rate of 10%
     per annum commencing with the due date and continuing until fully paid.

     5.  CONFIDENTIALITY.  The RPC  Confidentiality  Agreement  executed  by the
parties in conjunction  with this Agreement  (the  "Confidentiality  Agreement")
shall  govern  the  treatment  of any  Secret  Information,  as  defined  in the
Confidentiality  Agreement,  transferred  between the parties in connection with
this Agreement. To the extent not included in the Confidentiality Agreement, (i)
the financial  terms of this Agreement and any report or advice  provided by RPC
hereunder,  and (ii) the Software,  documentation relating thereto and all other
information   relating  to  the  Software,   shall  also  be  considered  Secret
Information.  Notwithstanding  the  above,  RPC shall  have the right to include
Client's name on any publicly distributed customer list or press release.

     6. WARRANTIES.

          6.1  Warranty  for  Services.  RPC  warrants  during  the  term of the
     Agreement  that the Services shall be performed in a timely manner and of a
     quality  conforming to generally accepted industry standards and practices.
     At any time  following  completion  of any  Services,  RPC shall,  at RPC's
     expense,  upon receipt of written notice from Client describing a breach of
     the foregoing  warranty in such

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     reasonable detail as is requested by RPC, re-perform the Services described
     in such  written  notice so as to conform to  generally  accepted  industry
     standards.

          6.2  Disclaimers.  EXCEPT FOR THE EXPRESS  WARRANTIES  SET OUT IN THIS
     SECTION 6, THE  SOFTWARE  AND  SERVICES  ARE  PROVIDED  ON AN "AS IS" BASIS
     WITHOUT ANY  WARRANTY  WHATSOEVER.  THE ABOVE  WARRANTIES  DO NOT COVER THE
     RESULTS OF ACCIDENT,  ABUSE,  NEGLECT,  IMPROPER TESTING, OR VANDALISM WITH
     RESPECT TO THE  SOFTWARE BY ANYONE  OTHER THAN RPC, OR ACTS OF GOD.  RPC IS
     ACTING SOLELY AS A THIRD PARTY SERVICE  PROVIDER  UNDER THIS  AGREEMENT AND
     SHALL NOT PARTICIPATE IN MANAGEMENT  DECISIONS REGARDING CLIENT'S BUSINESS.
     ACCOUNTING SERVICES RENDERED UNDER THIS AGREEMENT SHALL NOT BE MISCONSTRUED
     AS A SUBSTITUTE FOR THE SERVICES OF  PROFESSIONAL  ATTORNEYS,  TAX ADVISORS
     AND CERTIFIED PUBLIC  ACCOUNTANTS.  RPC DOES NOT WARRANT THAT THE OPERATION
     OF THE SOFTWARE WILL BE UNINTERRUPTED, ERROR FREE OR COMPLETELY SECURE. RPC
     MAKES NO  WARRANTIES,  EXPRESS,  IMPLIED OR STATUTORY,  WITH RESPECT TO THE
     SOFTWARE OR REGARDING THE SERVICES,  AS TO  MERCHANTABILITY,  FITNESS FOR A
     PARTICULAR PURPOSE,  NON-INFRINGEMENT,  WARRANTIES ARISING FROM A COURSE OF
     DEALING,  USAGE OR TRADE  PRACTICE  OR ANY  OTHER  MATTER,  OTHER  THAN THE
     EXPRESS  WARRANTIES  CONTAINED  IN THIS  AGREEMENT.  NO  REPRESENTATION  OR
     STATEMENT  REGARDING  THE SOFTWARE OR SERVICES NOT  EXPRESSLY  CONTAINED IN
     THIS AGREEMENT SHALL BE BINDING UPON RPC AS A WARRANTY OR OTHERWISE.

     7. TERM AND TERMINATION.

          7.1 Term. The term of this  Agreement  shall commence on the Effective
     Date and continue  until earlier  terminated in accordance  with its terms.
     The obligations of RPC and Client in Sections 1.1(c),  3, 4, 5, 6, 7, 8, 9,
     10, 11 and 12 shall survive termination or expiration of this Agreement.

          7.2.  Termination for  Convenience.  After the expiration of the first
     year of the term,  this  Agreement  may be  terminated by either party upon
     sixty- (60) days' advance  written notice to the other. In the event Client
     terminates this Agreement for  convenience  prior to payment to RPC for any
     Services rendered or for reasonable expenses incurred, Client agrees to pay
     any related fees charged  (including a pro-rata portion of any fees not yet
     due under the terms of this  Agreement  allocable  to Services  rendered in
     advance  of such due date) and  reasonable  expenses  incurred  by RPC with
     respect thereto.

          7.3 Termination for Breach.  If either party shall  materially fail to
     fulfill any obligation under this Agreement,  and such failure has not been
     cured  within ten (10) days  after  receipt  of the other  party's  written
     notice  thereof,  the party  giving  notice  may,  at any time  thereafter,
     terminate this Agreement. Upon termination,  all licenses granted hereunder
     shall immediately terminate and each party shall return and make no further
     use of Software,  equipment,  property,  materials and other items (and all
     copies thereof) belonging to the other party.

          7.4 Disposition of Records and Data Upon Termination. Client agrees to
     furnish RPC with reasonable written instruction for disposition of Client's
     records and computer data not later than thirty (30) days after  expiration
     or termination of this  Agreement.  RPC will return copies of Client's hard
     copy records unless  instructed  otherwise.  With respect to computer data,
     RPC shall  convert  such data to be returned to Client into a format as the
     parties shall mutually agree in writing,  such conversion to be at Client's
     expense. Client agrees that RPC may dispose of any unconverted data. Client
     agrees  to pay  any  reasonable  expense  incurred  by  RPC  in  returning,
     converting  or disposing of Client  records  and/or data upon receipt of an
     invoice from RPC.

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     8.  INDEMNIFICATION.  Client shall  indemnify and hold harmless RPC and its
directors,  officers,  employees,  affiliates  and  agents,  against any claims,
losses or  damages,  including  court  costs  and  reasonable  attorney's  fees,
asserted  by any  person  claiming  through  Client if the claim  does not arise
directly from or relate directly to RPC's performance of Services hereunder.

     9.  LIMITATION  OF  LIABILITY.  IN NO  EVENT  SHALL  EITHER  PARTY OR THEIR
LICENSORS  BE  LIABLE TO ANY OTHER  PARTY OR ANY THIRD  PARTY FOR ANY  INDIRECT,
INCIDENTAL,  SPECIAL,  EXEMPLARY,  PUNITIVE OR CONSEQUENTIAL DAMAGES,  INCLUDING
LOST  PROFITS OR  REVENUE,  LOST  SAVINGS,  LOSS OF USE OF THE  SOFTWARE  OR ANY
COMPONENT OR SUBPART  THEREOF,  BUSINESS  INTERRUPTION,  OR COST OF  SUBSTITUTED
FACILITIES,  EQUIPMENT OR SERVICES, OR OTHER ECONOMIC LOSS ARISING OUT OF BREACH
BY THE  OTHER  PARTY OF ANY OF ITS  REPRESENTATIONS,  WARRANTIES  OR  AGREEMENTS
CONTAINED IN THIS  AGREEMENT,  WHETHER OR NOT SUCH PARTY HAS BEEN ADVISED OF THE
POSSIBILITY  OF SUCH  DAMAGES,  AND WHETHER  ANY CLAIM FOR  RECOVERY IS BASED ON
THEORIES OF CONTRACT,  NEGLIGENCE OR TORT (INCLUDING STRICT LIABILITY).  WITHOUT
LIMITING THE FOREGOING,  RPC MAKES NO WARRANTIES AND IN NO EVENT SHALL BE LIABLE
FOR  PERFORMANCE OF THE SOFTWARE OR RESULTS FROM ITS USE, OR SERVICES  RENDERED,
IF RPC HAS BEEN PROVIDED INCOMPLETE, INACCURATE OR CORRUPTED DATA OR INFORMATION
OR CLIENT HAS MISUSED THE SOFTWARE. NOTWITHSTANDING ANY OTHER PROVISIONS OF THIS
AGREEMENT,  CLIENT AGREES THAT IN NO EVENT SHALL RPC'S  LIABILITY TO CLIENT,  OR
ANY  THIRD  PARTY  IN  CONNECTION  WITH  THE  PERFORMANCE  OF  ANY OR ALL OF THE
SERVICES,  REGARDLESS OF THE FORM OF CLAIM OR ACTION,  EXCEED AN AMOUNT EQUAL TO
THE TOTAL  AMOUNT OF MONTHLY  SERVICE  FEES PAID BY CLIENT  FOR THE FIRST  THREE
MONTHS OF THIS AGREEMENT AS SET FORTH IN EXHIBIT C.

     10. FORCE MAJEURE. Neither party shall be liable hereunder by reason of any
failure or delay in the performance of its obligations hereunder (except for the
payment of money) on account of strikes, shortages, riots, insurrection,  fires,
flood,  storm,  explosions,   acts  of  God,  war,  governmental  action,  labor
conditions,  earthquakes,  material  shortages,  or any other  cause  beyond the
reasonable control of such party.

     11.  NO  SOLICITATION.  Client  agrees  not to  solicit,  entice  or  offer
employment  to any  employee of RPC,  contact  with whom was made by Client as a
direct or indirect result of, or in connection  with this Agreement,  during the
term hereof and for three (3) years thereafter.

     12. OWNERSHIP.  Client shall have exclusive  ownership of the data provided
by Client to RPC. RPC will own all worldwide right, title and interest in and to
any  software  tools,  specifications,  ideas,  concepts,  know-how,  processes,
techniques, interfaces and customizations used by RPC in performing the Services
(collectively "RPC Technology"),  including all worldwide  intellectual property
rights  therein.  Subject to the terms of this  Agreement,  RPC hereby grants to
Client   non-exclusive,   ownership   rights  in  and  to  the   interfaces  and
customizations  developed  for  Client by RPC  ("Client  Technology").  RPC will
indemnify and hold  harmless  Client  against any third party claims  concerning
ownership of the Client Technology.  The Client Technology may be used by Client
including,  without limitation, any employee or contractors designated by Client
for Client's own internal  business  purposes only and may not be used by Client
to compete with RPC.  Client  agrees not to disclose the Client  Technology to a
third party except as may be required to facilitate  Client's  internal business
use of the  Client  Technology.  RPC  may use the  RPC  Technology,  the  Client
Technology  or  "Residual  Information"  (as  defined  herein),  to develop  RPC
products  or  to  develop   applications   for  other  RPC  clients.   "Residual
Information"

<PAGE>

means information in non-tangible  form, which may be retained by persons within
RPC's  organization who have  participated in the development of Client's use of
the System and Software.  RPC will have no  obligation to limit or restrict,  in
any way, the  assignment or  reassignment  of any such persons.  This  Agreement
shall not prevent RPC from entering into similar  agreements with third parties,
or  from  independently  developing,  using,  selling  or  licensing  materials,
products or services which are similar to those provided  hereunder,  except RPC
must receive written permission to use this specific technology to enter into an
agreement with direct  competitors of Client.  Client's  rights and  limitations
under this section 12 may be  assignable  by Client to any successor in interest
to Client or Client's business.

     13.  MISCELLANEOUS.  This  Agreement  shall be  governed by the laws of the
State of California without regard to its choice of law provisions. It is agreed
that exclusive  jurisdiction  and venue for any legal action between the parties
arising  out of or  relating  to the  performance  of  this  Agreement  and  the
Confidentiality  Agreement  shall  be  in  the  state  and  federal  courts,  as
applicable,  sitting in the Northern District of California;  provided, that RPC
shall be entitled to seek  injunctive  or other  interim or equitable  relief in
other  jurisdictions as may be required to protect its rights.  If any provision
of this  Agreement  is held to be  invalid  or  unenforceable,  the  invalid  or
unenforceable  provision shall be deemed modified to the limited extent required
to permit its enforcement in a manner most closely  approximating  the intention
of the parties as expressed  herein;  the remaining  provisions  shall remain in
full force and  effect.  The waiver by either  party of any default or breach of
this Agreement shall not constitute a waiver of any other or subsequent  default
or breach.  This Agreement,  and the Exhibits  hereto,  and the  Confidentiality
Agreement, constitute the entire agreement between the parties and supersede all
previous  agreements or  representations,  written or oral,  with respect to the
Services.  RPC  reserves  the right  and  Client  agrees  that the terms of this
Agreement may be  re-negotiated  and amended  pursuant  hereto,  provided,  this
Agreement  may not be  modified  or amended  except in writing  signed by a duly
authorized  representative of each party. Either party may assign this Agreement
to an entity  acquiring  substantially  all of its  assets or  merging  with it,
provided  that such  assignee  agrees in  advance,  in  writing,  to assume  all
obligations under this Agreement.  In the event of any dispute arising out of or
with  respect to this  Agreement,  the  prevailing  party  shall be  entitled to
recover  its  reasonable  attorney's  fees and court  costs,  whether or not the
dispute is prosecuted to judgment.  It is expressly  understood  that Client and
RPC are  independent  contractors  of one  another,  and  that  neither  has the
authority to bind the other to any third person.

     14. NOTICE.  All notices hereunder shall be in writing,  and shall be given
personally,  by  confirmed  fax or  express  delivery  to either  party at their
respective  addresses  shown at the  beginning of this  Agreement,  attention to
Accounting  Manager, or at such other place as any party may designate by notice
given in  accordance  with this Section 14.  Notices  shall be deemed given when
delivered or  transmitted,  or seven (7) days after deposit in the United States
Mail.

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

IN WITNESS WHEREOF, the parties have caused this Agreement to be signed by their
duly authorized representatives.

RESOURCEPHOENIX.COM.                       MYTURN.COM, INC.

By:/s/ Gregory A. Thornton                 By: /s/ Clark Murray
   -----------------------                     ----------------
   Gregory A. Thornton                     Name:  Clark Murray
   Vice President and

<PAGE>

   Chief Financial Officer
                                           Title:  VP Operations
                                                 ----------------
                                           Date: 10/10/00
                                                 ----------------

<PAGE>

                                    EXHIBIT A

                           IMPLEMENTATION AND TRAINING

1.      Installation and Testing Services.

RPC will use its  commercially  reasonable  efforts to install and configure the
following modules that will be available on the dates indicated:

<TABLE>
<CAPTION>
<S>             <C>                                             <C>

o        Oracle General Ledger              2 months from start of implementation (Phase I)
o        Oracle Accounts Payable            2 months from start of implementation (Phase I)
o        Oracle Accounts Receivable         2 months from start of implementation (Phase I)
o        Oracle Inventory                   2 months from start of implementation (Phase I)
o        Oracle Order Entry                 2 months from start of implementation (Phase I)
o        Oracle Purchasing                  2 months from start of implementation (Phase I)
o        Oracle Fixed Assets                2 months from start of implementation (Phase I)
o        Oracle EDI                         2 months from start of implementation (Phase I)
o        Oracle Cash Management             2 months from start of implementation (Phase I)
o        Oracle Bill of Materials           3 months from start of implementation (Phase II)
o        Oracle MRP                         4 months from start of implementation (Phase III)
o        Oracle Project Costs               4 months from start of implementation(Phase III

</TABLE>

These  modules will be  implemented  based on Client  requirements  that will be
defined during a Client Needs Assessment session.  RPC and Client will determine
a general ledger Chart of Accounts  structure that will serve as the application
foundation and facilitate all current and future reporting needs. RPC will build
an application infrastructure that meets the Client's immediate needs and allows
scalability to meet ongoing and future business requirements.

RPC will  generate  test  scripts  that will be used to validate  all aspects of
implementation. Client may choose to participate in the testing process and will
be given data scripts to follow and report output to review.

2.      SCOPE

This implementation scope is based on initial discovery performed to date and is
based on  representations  made to RPC by Client.  It may not  include all tasks
required to meet Client's needs.  Additional discovery will be performed as part
of the implementation and any updates made to manage the implementation process.
This project  plan,  as initially  presented in version one, will continue to be
developed by RPC,  reviewed with Client and monitored for  additions/changes  in
the scope of the  implementation.  The project  plan,  as modified  from time to
time, will be the guiding document with regards to scope of  implementation  and
timing of the implementation.

1)       Initial Discovery
        o        Operation's Business Analysis
        o        Statement of Work
        o        Segment Structure
        o        IT Connectivity Needs (Questionnaire)
        o        Ping Testing
        o        Training Expectations Plan
        o        Status Meeting

<PAGE>

2)       General Project Management
        o        Create Project Plan
        o        Create Project Timeline
        o        Set-up client training
        o        Finalize Business Analysis
        o        Finalize Interface Specifications
        o        Kickoff Meeting
        o        Create Databases
        o        Create Test Environment
        o        Create Production Environment
        o        Determine Hardware & Software Needs
        o        Determine VPN Router Needs
        o        Review desktops & printers
        o        Install J initiator/Applet viewer
3)       GL Set-ups
        o        Set-up Chart of Accounts Values
        o        Approval of Values from RPC & Client
        o        Load initial COA segment values (ongoing)
        o        Create GL Calendar
        o        Set up Set of Books
        o        Perform Multi Org. Setup
        o        Complete Other GL Setups
        o        Document GL Set-ups
        o        Create GL responsibilities
        o        Convert Beginning GL Balances
        o        GL System Testing
4)       AP Set-ups
        o        Set-up Payment Terms
        o        Define Invoice approval codes
        o        Enter Locations (HR)
        o        Define Financials Options
        o        Define payables options
        o        Define Payment programs
        o        Set-up Banks
        o        Set-up payment methods
        o        Register custom programs
        o        Set-up vendors
        o        Set-up employees
        o        Document AP Set-ups
        o        Create AP responsibilities
        o        Convert Open AP
        o        AP System Testing
        o        Customization Testing
5)       AR Set-ups
        o        Research Sales Tax Solutions
        o        Define System Items Flexfield
        o        Define Territory Flexfield
        o        Define Sales Tax Location Flexfield
        o        Define Systems Options
        o        Define Payment Terms
        o        Open Accounting Periods
        o        Define AutoAccounting
        o        Define Transaction Types

<PAGE>

        o        Define Invoice Sources
        o        Define Adjustment Approval Limits
        o        Define Remittance Banks
        o        Define Receivables Activities
        o        Define Receipt Classes
        o        Define Payment Methods
        o        Define Receipt Sources
        o        Define Aging Buckets
        o        Define Statement Cycles
        o        Sales Tax Setups
        o        Define Statement Messages
        o        Define Territories
        o        Define Sales Agents
        o        Define Profile Options
        o        Define Tax Codes and Rates
        o        Define Customer Profile Classes
        o        Define Customers
        o        Define Remit-To Addresses
        o        Define Units of Measure Classes
        o        Define Standard Memo lines or items
        o        Document AR Set-ups
        o        Define User responsibilities
        o        Wrap up open issues
        o        Convert open balances
        o        Invoice Testing
        o        Revenue Recognition Testing
        o        Cash Application Testing
6)       Fixed Assets Set-ups
        o        Define Asset Category Flexfield
        o        Define Location Flexfield
        o        Define Asset Key Flexfield
        o        Define System Controls
        o        Define Locations
        o        Define Fiscal Years
        o        Define Calendars
        o        Define Journals Entry Sources
        o        Define Book Controls
        o        Define Prorate and Retirement Conventions
        o        Define Units of Measure
        o        Define Asset Categories
        o        Define Profile Options
        o        Define User responsibilities
        o        Document FA Set-ups
        o        Convert Fixed Assets
        o        FA System Testing
7)       Inventory Set-ups
        o        Define Systems Items Flexfield
        o        Define Item Categories Flexfield
        o        Define Item Catalog Group Flexfield
        o        Define Stock Locators Flexfield
        o        Define Account Aliases Flexfield
        o        Define Sales Orders Flexfield
        o        Define Organization Calendar

<PAGE>

        o        Define Organizations
        o        Define Organization Parameters
        o        Change Organizations
        o        Define Unit of Measure Classes
        o        Define Unit of Measure
        o        Define Subinventories
        o        Define Item Attribute Controls
        o        Define Categories
        o        Define Category Set
        o        Define Default Category sets
        o        Define Statuses
        o        Define Cost types
        o        Open Accounting Periods
        o        Request interface managers
        o        Set Profile Options
        o        Document Inventory Set-ups
        o        Convert Inventory
8)       Order Entry Set-ups
        o        Define Set of Books
        o        Define Key Flexfields
        o        Define Organizations
        o        Define OE Profile Options
        o        Define Payment Terms
        o        Define Invoicing and Accounting Rules
        o        Define Transaction Types
        o        Define Auto Accounting
        o        Define Territories
        o        Define Customer Profile Classes
        o        Define Invoice Batch Sources
        o        Define AutoInvoice Line Ordering
        o        Define AutoInvoice Grouping
        o        Define Quick Codes
        o        Define Freight Carriers
        o        Define Units of Measure
        o        Define Order Number Sources
        o        Define OrderImport Sources
        o        Define Freight Charges
        o        Choosing Shipping Document Printers
        o        Define Sales Credit Types
        o        Define Order Cycles
        o        Define Security Rules
        o        Define Item Categories
        o        Define Items
        o        Define Pricing
        o        Define Salespeople
        o        Define Customers
        o        Define Agreements
        o        Define Standard Value Rule Sets
        o        Define Order Types
        o        Define Discounts
        o        Define Credit Checking
        o        Define Cost of Goods Sold
        o        Define Holds

<PAGE>

        o        Define Notes
        o        Define Document Sets
        o        Define Descriptive Flexfields
        o        Define Tax Codes and Rates
        o        Define Tax Exceptions and Exemptions
        o        Define Release Sequence Rules
        o        Define Pick Release Grouping Rules
        o        Define Container-Load Relationships
        o        Define Shipping Parameters
9)       Purchasing Set-ups
        o        User Names
        o        Account Flexfield Combinations
        o        Job Flexfield
        o        Position Flexfield
        o        Grade Flexfield
        o        People Group Flexfield
        o        Item Catalog Flexfield
        o        Item Category Flexfield
        o        Item Flexfield
        o        Set of Books
        o        Open and Close GL Accounting Periods
        o        Choose Set of Books
        o        Organizations
        o        UOM Classes
        o        UOM
        o        UOM Conversions
        o        Item Attribute Controls
        o        Container Type QuickCodes
        o        Item Statuses
        o        Item Type QuickCodes
        o        Customer Item Commodity Codes
        o        Item Templates
        o        Employee QuickCodes
        o        Supplier and Employee Numbering
        o        Employee
        o        Jobs
        o        Positions
        o        Position Hierarchies
        o        Workflow
        o        Account Generator
        o        Profiles
        o        Open INV Accounting Periods
        o        Open PO Accounting Periods
        o        Subinventories
        o        Cross-Reference Types
        o        Tax Names
        o        Location Associations
        o        Approval Groups
        o        Assign Approval Groups
        o        Employee Hierarchy
        o        Document Types
        o        Purchasing Lookup Codes
        o        Inspection Codes

<PAGE>

        o        Hazard Codes
        o        UN Numbers
        o        Standard Attachments
        o        Purchasing Category Flexfield
        o        Account Alias Flexfield
        o        Purchasing Options
        o        Buyers
        o        Item
        o        Item Relationships
        o        Line Types
        o        Purchasing Database Administrator
        o        Financials Options
        o        Receiving Options
        o        Receiving Processor
        o        Document Approval Manager
        o        Suppliers
        o        Notifications for Purchasing Documents
        o        Document Creation Options
        o        Approval Timeout Feature
        o        Workflow Background Process
        o        Modify Change Order Workflow Options
        o        Catalog Groups
        o        Transaction Reasons
        o        Descriptive Flexfields
10)      Bill of Materials Set-ups
        o        Set Profile Options
        o        Define Exception Templates
        o        Define and Build your Workday Calendar
        o        Assign Workday Calendar/Exception Set to Organization
        o        Define Bill of Material Parameters
        o        Define Department Classes
        o        Define Resources
        o        Define Resource Groups
        o        Define Simulation Sets
        o        Define Locations
        o        Define Departments
        o        Assign Resources and Shifts to Departments
        o        Define Overheads
        o        Associate Overheads with Departments
        o        Define Alternates
        o        Define Standard BOM Comments
        o        Define Standard Instructions
        o        Define Change Order Types
        o        Define Delete Constraints
11)      MRP Set-ups
        o        MPS/MRP Parameters
        o        Deliver-to Locations
        o        Employees
        o        Profile Options
        o        Forecast Sets
        o        MDS Names
        o        MPS Names
        o        MRP Names

<PAGE>

        o        DRP Names
        o        Sourcing Rules / Bills of Distribution
        o        Assignment Sets
        o        Inter-organization Shipping Network
        o        Shipping Methods
        o        Information Audit
        o        Planning Parameters
        o        Planning Manager
        o        Planners
        o        Planning Exception Sets
        o        Demand Classes
        o        Source Lists
        o        Planner Workbench Criteria Sets
        o        Supplier Planned Inventories
12)      Project Costing Set-ups
        o        Define set of books
        o        Define locations
        o        Define organizations
        o        Define organization hierarchy
        o        Specify and project burden hierarchy for each business group
        o        Define jobs
        o        Define employees
        o        Define customers
        o        Define implementation options
        o        Define PA periods
        o        Define expenditure categories
        o        Define revenue categories
        o        Define units (UOM)
        o        Define expenditure types
        o        Define non-labor resources
        o        Define transactions sources
        o        Define cost rates for expenditure types
        o        Define usage cost rate overrides
        o        Define compensation rules
        o        Define employee cost rates
        o        Define labor cost multipliers
        o        Implement labor costing extension
        o        Implement labor transaction extension
        o        Define cost bases and cost base types
        o        Define burden cost codes
        o        Define burden structures
        o        Define burden schedules
        o        Define payment terms
        o        Define agreement types
        o        Define bill rate schedules
        o        Define invoice formats
        o        Define credit types
        o        Define event types
        o        Assign event types for cost-to-cost revenue
        o        Implement billing extensions
        o        Implement labor billing extensions
        o        Define budget types
        o        Define budget change reasons

<PAGE>

        o        Define budget entry methods
        o        Define resource lists
        o        Implement budget calculation extension
        o        Define project statuses
        o        Define class categories and codes
        o        Define service types
        o        Define project role types
        o        Define project customer relationships
        o        Define contact types
        o        Define project types
        o        Define project templates
        o        Implement transaction control extension
        o        Define derived columns
        o        Define displayed columns
        o        Specify profile option values
        o        Define descriptive flexfields
        o        Define request groups for report and process security
        o        Define responsibilities for different functional users
        o        Setup accounting for labor costs
        o        Setup accounting for expense report costs
        o        Setup accounting for usage costs
        o        Setup accounting for supplier invoice adjustment costs
        o        Setup accounting for total burdened costs
        o        Setup accounting for labor revenue
        o        Setup accounting for expense report revenue
        o        Setup accounting for usage revenue
        o        Setup accounting for supplier invoice revenue
        o        Setup accounting for event revenue
        o        Setup accounting for unbilled receivables, unearned revenue,
                 and receivables
        o        Setup accounting for invoice write-offs
        o        Setup indirect projects for cost collection
13)      EDI Set-ups
        o        Set-ups to be determined and will include:
        o        EDI purchase order transaction feed from customers into Oracle
                 Order Entry Module.
        o        Order feeds to the FGI system
        o        Order releases to the FGI warehouse
        o        Inventory shipment Updates from the FGI system to the Oracle
                 system
        o        Invoice Billing system to Bank of America
        o        Invoice Billing to Customers
        o        RMA feed to the service center
        o        RMA receipts to the Oracle Inventory and Oracle Receivables
                 from the service centers
14)   Pre "Go Live" Tasks
        o        Define User-Acceptance Test Scripts
        o        Test GL
        o        Test AP Transactions
        o        Test AR Transactions
        o        Test Client Output
        o        Define FSG's
        o        Standard FSG's
        o        Design FSG's
        o        Training
        o        Client Training
        o        Staff Training

<PAGE>

3.       Interfaces.  Further analysis is required to determine whether inter-
faces will be required to process payroll data received from Administaff into
Oracle General Ledger and data received for the set up and revenue posting for
Genuity. RPC and Client will determine the timing, scope and pricing of these
interfaces.

4.       Training Services.

          4.1 Inquiry  Course:  The Client  Inquiry course  includes  customized
          training for General Ledger, Accounts Payable, Accounts Receivable and
          Fixed Assets. Objectives of the course include:

          o Ability to navigate in all installed  Oracle  applications
          o Overview of RPC's business  solution o Whom to contact  for  ongoing
            support
          o Ability to perform searches/access  data in each  installed  Oracle
            module
          o Ability  to  approve invoices  electronically  (Web candidate)
          o Understanding  of and ability to run reports

          Course Length:    4-5 hours

          Required  Attendees:  Two (2) Client  employees  who will be approving
          invoices  for  disbursement  and those  employees  who may need to run
          reports or perform system searches.

          Location: RPC's Training Facility

          Class will be scheduled to provide "just in time" training for Client,
          based on the actual implementation date.

         4.2  Additional  training  will be provided on  Purchasing,  Inventory,
         Order Entry, EDI, Cash Management, BOM, MRP and Project Costs closer to
         the actual  implementation date of each module.  Further analysis based
         on client business model and information  gathered during the Discovery
         meeting is required to outline the appropriate  modality.  (E.g.: Train
         the Trainer,  Instructor Deliver or Self-Paced Materials).  All classes
         will be  scheduled to provide  "just in time"  training for each phase.
         RPC and  Client  will  mutually  agree  upon a  future  training  plan,
         location, and required attendees.

<PAGE>

                                    EXHIBIT B

                                MONTHLY SERVICES

1)       General Finance and Accounting Services

  a)       Internal Controls
        o        Determine Validity of Controls and Segregation of Duties
        o        Control of Documents
        o        Completeness and Accuracy Checks
        o        Record in Appropriate Journals
        o        Investigate Unprocessed Transactions
        o        Handle Rejected Transactions
        o        Perform Monthly Reconciliation's and Investigate Differences
        o        Safeguard All Accounting Records
        o        Authorize Transactions
  b)       System Maintenance
        o        Manage System Development
        o        System Design
        o        Testing
        o        Documentation
        o        Set-Up New Data
        o        Convert Data
        o        Scheduling
        o        Job Set-Up and Execution
        o        Operator Logs
        o        Back-Up and Recovery
        o        Overall System Access Controls
        o        Security Policy
        o        Security Administration
        o        Dial Up Access
        o        Physical Access
        o        Custody of Data and Programs Stored Off-Line
  c)       Financial Reporting
        o        Set-Up and Maintain Reports
        o        Input Budgets
        o        Prepare Monthly Income Statement
        o        Analyze Budget vs. Actual Variances
        o        Prepare Monthly Balance Sheet
        o        Prepare Monthly Cash Flow Statement
        o        Prepare Management Reports
        o        Prepare Pro Forma Reporting
        o        Prepare Schedule of COGS Manufactured
        o        Prepare Schedule of COGS Sold
  d)       General Ledger
        o        Set-Up and Processing
        o        Establish Accounts and Titles
        o        Establish Contra Accounts
        o        Post Monthly Activity
        o        Documentation of Journal Entries
        o        Review and Authorize All Entries
        o        Prepare Trial Balance
        o        Perform Reconciliation's
        o        Review Reconciliation's and Trial Balance

<PAGE>

        o        Close Income and Expense Items
        o        Set-UP Recurring Accruals
        o        Post Accruals
  e)       Cash
        o        Expedite Cash Receipts
        o        Open Mail
        o        ACH Reconciliation's
        o        Reconcile Deposits
        o        Summarize Cash Receipts
        o        Prepare Bank Reconciliation's
        o        Review of Reconciliation's
        o        Prepare Cash Flow Statement
        o        Provide Forecasts
  f)       Accounts Receivable
        o        Segregation of Duties
        o        Guidelines for Collections
        o        Prepare and Send Dunning Letters
        o        Prepare AR Aging Reports
        o        Invoice Customers
        o        Review Sales Journal
        o        Post to GL
        o        Identify Errors
        o        Post Adjustments
        o        Reconcile AR Subsidiary Ledger
        o        Issue Credit Memos
        o        Process Allowances
        o        Reconcile Revenue
        o        Reconcile Web Reports to ACH Reports
  g)       Inventory
        o        Custodial Control
        o        Perform Independent Check of Transferred Items
        o        Reconcile Physical Counts
        o        Proper Identification of Ownership
        o        Revalue As Necessary
        o        Post Adjustments to the GL
  h)       Prepaids
        o        Review Incoming Invoices to Ensure Payment
        o        Maintain Asset Register
        o        Develop Amortization Periods and Rates
        o        Prepare Journal Entries
        o        Prepare Reconciliation's
        o        Investigate Discrepancies
  i)       Fixed Assets
        o        Receipt and Identification of Capital Asset
        o        Maintain Fixed Asset Ledgers
        o        Post to Detailed Ledgers
        o        Reconcile to GL
        o        Investigate and Resolve Difference
        o        Capitalize Expenditures While Building Assets
        o        Determine Useful Lives
        o        Determine Depreciation Methods
        o        Document Disposed Assets
        o        Record Disposals
  j)       Accounts Payable
        o        Establish Control Devices

<PAGE>

        o        Prepare Voucher Packages
        o        Establish Guidelines for C.O.D Purchases
        o        Review Debit Balances in AP
        o        Prepare Debit Memos
        o        Receive Credit Memos From Vendor
        o        Review and Code Invoices
        o        Provide Web Candidate Report
        o        Verify Funds Transfer
        o        Process Disbursements
        o        Maintain Check Control Log
        o        Reimburse Imprest Funds
        o        Post to the General Ledger
        o        Reconcile AP Trial Balance to GL
        o        Receive Vendor Calls
        o        Prepare and File 1099s

2)       Audit Support Services

  a)       Preparation of audit work papers as directed by external auditors
  b)       Interfacing with external auditors during annual audit of financial
           statements

3)       Information Technology Services

  a)       Management and maintenance of the implemented Oracle applications and
           required interfaces, as well as the hardware on which they operate
  b)       Maintenance of adequate disaster recovery procedures to safeguard
           data
  c)       Performance of nightly data and computer system backup procedures
  d)       Off-site storage of data backups
  e)       Provide  functional  interface  between  payroll service and the
           Oracle General Ledger based on payroll vendor's ability to provide
           appropriate posting level detail
  f)       Once fully implemented,  the Client's employees will have access to
           the accounting  applications,  database and reporting therefrom
           through the Internet.  To the extent that access is limited  because
           key  personnel are unavailable, the schedule could be impacted.

4)       Service Level

  a)       RPC will close the books, perform account  reconciliation,  and
           provide month end  financial  reporting  by the end of the tenth
           business  day following the last day of the month.  The timing of the
           availability of these  reports is contingent  upon timely access to
           customer  personnel and interfaces with customer vendors.
  b)       RPC will process all transactions, including but not limited to, cash
           receipts, vendor invoices, and manual checks, within twenty-four (24)
           hours of receiving such  information  from customer and/or customer's
           vendor(s)
  c)       RPC will remediate all processing errors  resulting from the services
           performed by RPC under this Agreement prior to closing the ledgers
           for the previous month
  d)       RPC will implement and host the Oracle Applications  identified above
  e)       RPC will maintain  tight internal  controls to avoid loss of customer
           checks and/or data

5)       Other:  Automated interfaces are presently available to integrate
         financials with the following:
  a)       Laser check printing.
  b)       ACH Deposits for my Turn.com employees
  c)       Electronic Bank statements for automatic bank reconciliation,
           Positive Pay and Cleared items - using a Bank of America FBO account.
  d)       Speedscan

<PAGE>

                                    EXHIBIT E

                     SUPPORT SERVICES and SYSTEM MAINTENANCE

1.       Support Services.

         o     Accounting  Manager.  Client will be  assigned  an  Accounting
               Manager,  acceptable  to  Client,  whose  approval  shall  not be
               unreasonably  withheld,  who  will be the  point-of-contact  with
               Client.  The  Accounting  Manager will provide  answers to Client
               questions  and problems to be resolved.  The  Accounting  Manager
               will be  available  and support  Client  during  Client's  normal
               business hours - Monday through Friday.  In the event that Client
               has a problem that cannot be resolved by the  Accounting  Manager
               or a problem  occurs  outside  of the  Client's  normal  business
               hours,  the  Accounting  Manager or the Client should contact the
               RPC Help Desk.

         o     RPC Help Desk. RPC provides Help Desk support  services for all
               RPC Clients. Many Client questions, requests, and problems can be
               resolved immediately by the Help Desk, however,  more complicated
               problems may need to be  transferred  to other RPC support areas.
               In any  event,  the RPC Help  Desk  will  issue  Client a trouble
               ticket number and expected resolution time. Client may access the
               RPC Help Desk via  telephone or email at any time.  The Help Desk
               is  available  24 hours a day - 7 days a week.  An RPC Help  Desk
               representative  will give  immediate  telephone  support,  or, if
               paged, will respond back to Client within approximately 1 hour.

         The RPC Help Desk toll free telephone number is 800-821-8206.

         o     Problem Resolution.  RPC will use reasonable efforts to correct
               and resolve  any errors that Client  reports to RPC and which RPC
               is  able  to  reproduce.  Client  should  provide  RPC  with  all
               information  requested by RPC to reproduce such errors.  For each
               such error, RPC will use diligent efforts to provide Client with:
               (i) a work-around;  (ii) a software patch or, if RPC is unable to
               provide  Client  with either of the  foregoing;  (iii) a specific
               action  plan for  addressing  the error,  including  a good faith
               estimate of the time required to correct and resolve such error.

         o     Escalation  Procedures.  RPC's  Operations  Support  Team will
               escalate  problem  resolution  as deemed  necessary  based on the
               priority  of the  problem as defined by Client.  Escalation  will
               include, but will not be limited to, Senior Analyst,  Director of
               Operations  Support, IT Applications,  Network Engineers,  Client
               Integration  Services and the support personnel of Oracle and Sun
               Systems.

2.       System Maintenance.

         o     Preventative   Maintenance   Windows.   RPC   shall   provide
               preventative  maintenance  for the System in accordance  with its
               normal  maintenance  schedules  and  procedures.  The  Client may
               access the  System at all times  except  for the  following:  (i)
               every Saturday  morning  beginning at 12:00 a.m. (PST) until 4:00
               a.m. (PST); (ii) during regularly scheduled weekend upgrades that
               occur each quarter;  and (iii) during unforeseen  situations that
               may arise.  The Client  will be notified at least one (1) week in
               advance,  when at all  practically  possible  of any  unscheduled
               downtime.   Client   acknowledges   that  the  System   shall  be
               inaccessible  during  the  periods  set forth in such  schedules.
               Scheduling will be planned with Client to

<PAGE>

               minimize  disruption of Client's  business  activity.  RPC agrees
               that such preventive  maintenance shall not occur during Client's
               normal business hours unless otherwise agreed by the parties.

         o     Data Maintenance and Backup Procedures.  Client agrees that RPC
               has the right and  responsibility  to  maintain  and  update  the
               logical and physical  organization and structure of the databases
               and associated  files utilized in the System on behalf of Client.
               In connection with such maintenance and update,  Client agrees to
               assist  RPC,  if  requested,   in  testing  the  consistency  and
               completeness.  RPC shall follow the same archival  procedures for
               Client's data as RPC employs for its own data, as described below
               and as modified from time to time in RPC's discretion, during the
               term hereof. In the event of any loss or damage to Client's data,
               Client's  sole and  exclusive  remedy shall be for RPC to use its
               commercially reasonable efforts to replace or restore the lost or
               damaged  data from the  latest  backup of such data which RPC has
               maintained in accordance with its standard archival procedures.

         o     Access.  Client  agrees to provide  RPC and its  subcontractors
               access to its facilities as necessary or convenient for upgrades,
               repairs  and  maintenance   hereunder  and  to  facilitate  RPC's
               performance of its obligations hereunder.

         o     Archival Procedure. RPC performs full backups on a weekly basis
               and cumulative  backups throughout the week. Log files are copied
               daily to a separate  disk and  picked up by ARCUS  Data  Security
               Company two times per week.

3.       Limitations On RPC'S Obligations.

          RPC shall provide the above Services unless:  (i) such support relates
          to or involves any products, data, features,  devices or equipment not
          provided by RPC;  (ii) any party other than RPC or a party  authorized
          by RPC has altered or modified  any portion of the  Software or System
          in  any  manner,   including   database   tables  and  also  including
          customizations  provided  by RPC  which  are  not  made a part  of the
          Software or System  generally  available to RPC clients;  (iii) Client
          has not  installed or used the Software or System in  accordance  with
          written  instructions  provided  by RPC.  Furthermore,  RPC's  support
          obligations   under  this  Agreement   shall  not  include   hardware,
          electrical work,  telephone line work,  telecommunications  equipment,
          file transmissions interconnection work, or the installation or repair
          of accessories, alterations, parts or devices not furnished by RPC.

<PAGE>

                                    EXHIBIT F

                               REQUIRED EQUIPMENT

1.       Cisco  Router  (Model  Number to be  determined)  to establish a secure
         Virtual Private Network (VPN) from Client's  primary office location to
         the application on RPC's network.

2.       The following Operating Systems are supported for connecting to the RPC
         applications:

         o        Windows 95
         o        Windows 98
         o        Windows NT 4.0

3.       The minimum requirements for the desktop(s) at Client's primary office
         location are:

         o        Pentium 266 or greater
         o        64MB RAM

4.       Browsers supported:

         o        IE 4.0 and IE 5.0
         o        Netscape 4.0 and above

5.       Bandwidth requirements:

         o        Minimum 768kb connection from Client's site to internet

6.       Client needs to have public IP addresses available to assign to the VPN

<PAGE>

                                    Exhibit H

                          RPC SECURITY PROCEDURES WHEN

                    ACCESSING AND USING THE ORACLE(R) SYSTEM

In order to  assure  the best,  most  secure  service  to our  clients,  RPC has
established some simple  procedures for accessing,  using and exiting the Oracle
System that work together to prevent  security  breaches and to maintain  System
integrity.  Further,  RPC  can  make  recommendations  regarding  how  to set up
internal controls for the client to best serve the client's needs.

Logging On to Oracle:
--------------------

RPC will work with the client to establish user name  conventions for all users.
Client's employees using the System must log on by typing in his or her assigned
user name followed by the password that they alone select.  All users may change
their passwords from time to time to further guarantee System security.

User Profiles:
-------------

Working  with  the  client's  System  Administrator,  RPC can  arrange  the User
Profiles to limit  buttons  and  functions  to all users.  For  example,  in the
Accounts  Receivable  module,  a Profile  option can be activated  that will not
allow a user to change a customer name. These controls reside at the user level,
not the responsibility  level,  which allows even greater security.  In the same
way,  approval  limits can be built into the System to control who can undertake
what processes without oversight.

User Responsibilities:
---------------------

Multiple  users  from a single  client  may have  access  to the  System  on one
database,   separated   by   "responsibility."   It  is  the   function  of  the
responsibility  to limit access to the data and to restrict  access to forms and
functions  within  the  System.  Positions  supporting  multiple  users may have
multiple  responsibilities  within Oracle. For example, an accountant having the
Inquiry  responsibility  may run reports but will not have access to data that a
manager with Approval  responsibilities may see. This division of responsibility
serves to limit access to sensitive  data.  RPC will work with the client to set
up the  responsibilities  among its users that best  support  its  business  and
maintain the security of its data.

Exiting the Oracle System:
-------------------------

Exiting  the Oracle  System is a two-step  process  that  requires  exiting  the
application  and  then  closing  the  viewer  component.  Failure  to  exit  the
application  properly may tie-up System resources.  All users must be made aware
of proper  exiting  procedures in order to avoid slowing the System or otherwise
creating  System  problems.  In  this  manner,  the  client's  data  is  further
protected.

<PAGE>
                                    EXHIBIT I

                      DISASTER RECOVERY PROCEDURES SUMMARY

In the  event  of a fire,  explosion,  flood,  bomb  threat  or  other  disaster
affecting  the RPC Data  Center,  immediate  action must be taken to protect the
lives of any individuals in the area. The intent of the following  procedures is
to:

        o        Save lives
        o        Save data
        o        Save equipment

Formal Disaster Declaration:
---------------------------

RPC  management  will  make a fast  and  accurate  assessment  of the  situation
immediately  following a disaster declaration and will decide whether or not the
alternate hot-site facility should be activated as an Alternate Data Center.

Notification of the Disaster Recovery Team:
------------------------------------------

The  Disaster  Recovery  Team will  identify  a Disaster  Control  Center at the
physical location and start the coordination of the recovery.  Disaster Recovery
Logs will record all actions taken.

The Disaster  Recovery Team members will report to the Disaster  Control  Center
staging area as soon as possible.  RPC Disaster  Recovery  Team members have the
responsibility of arranging their own  transportation  and accommodations in the
event the normal RPC methods are  temporarily not available.  Disaster  Recovery
Team members will prioritize incident escalation in contact sequence.

Current Staging Area: 2401 Kerner Blvd., San Rafael,  CA - main lobby side, east
parking lot.

Capturing the most recent backup files:

The  Disaster  Recovery  Team Leader will  determine if it is possible to obtain
backups to  specific  files,  which may not be backed up  currently  in off-site
storage.  If such files are identified,  and if time and  circumstances  permit,
qualified  personnel  should  obtain  backup  media  before  powering  down  the
computers.  It is the  responsibility  of Information  Technology  Management to
identify critical files.

1.       Simultaneous Recovery at Original Site:

While  operations  are set up and  running  at the backup  site,  RPC will begin
planning for full recovery at the original  site.  RPC would  prefer,  if at all
possible,  to  recover  its  operations  at the  original  site or at a close-by
alternate site, which would facilitate full computer support to the organization
including administrative systems such as Email and word processing.

SunGard Recovery Services:
-------------------------

<PAGE>

RPC's disaster recovery computer  configurations are located at the SunGard Mega
Center (hot-site) in Philadelphia, PA. The SunGard Mega Center includes the full
technical resources of SunGard and is the preferred Recovery Company for Digital
Equipment Corporation. SunGard's full staff of software,  telecommunications and
Customer  Service  professionals  will  be  available  to RPC  during  recovery.
SunGard's local offices are located in the SunGard MetroCenter in San Ramon, CA.

ARCUS Data Security:

RPC has  implemented  a  disaster  recovery  plan for the  computer  center  and
critical  applications.  RPC  stores  backup  copies of the  critical  files and
documentation  at ARCUS Data  Security,  Inc. A vital part of this plan involves
ARCUS's ability to deliver RPC's critical records to the designated  backup site
located in Philadelphia,  PA. RPC will notify the ARCUS Facility of the need for
backup data.  ARCUS will make  arrangements  for the delivery  from ARCUS to the
alternate hot-site.

The ARCUS vault  Disaster  Recovery  (Red)  container  contains  RPC's  Critical
Applications backup media. ARCUS will ship closed containers with keys necessary
to open:

1.       N. T:5 to 6 DLT IV (70GB tapes, written with DLT 7000 tape drive) for
         full recovery of all servers

2.       UNIX:8 to 10 DLT IV (70GB tapes, written with DLT 7000 tape drive) for
         full   recovery CD for software installation

3.       V. M. S: 2 40GB DLT's per VAX cluster (nodes A, C, and E) 2 40GB DLT's
         per Alpha4

In addition, the Disaster Recovery container contains the following documents:

        o        Backup listings and log files
        o        Building Emergency Plan
        o        Communications controller configuration
        o        Critical supplies inventory
        o        Disaster Recovery Procedures
        o        Hardware inventory
        o        Information Technology suppliers
        o        Leased circuit configuration
        o        Teleprocessing equipment inventory
        o        Vendor emergency contact listSublease

         This Sublease (the "Sublease") is entered into as of the date set forth
in Section 1.1 (e) below,  by and between the  Sublandlord and the Subtenant set
forth below.

                                   WITNESSETH

                           1.1 The Sublease provisions and definitions set forth
                  in this Section 1.1. in summary form are solely to  facilitate
                  convenient  reference by the parties. If there is any conflict
                  between this Section and any other provisions of the Sublease,
                  the latter shall control.

   (A)   SUBLANDLORD'S NAME         CYBERCASH, INC.
         AND ADDRESS:               2100 Reston Parkway, Third Floor
                                    Reston, Virginia 20191
                                    Attention:  Manager, Facilities

   (B)   SUBLANDLORD'S STATE        Delaware
         OF INCORPORATION

   (C)   SUBTENANT'S NAME           MYTURN.COM, INC.
         AND ADDRESS                1080 Marina Village Parkway
                                    Alameda, CA 94501
                                    510-263-4800

   (D)   SUBTENANT'S STATE
         OF INCORPORATION:          Delaware

   (E)   SUBLEASE DATE:             August 24, 2000

   (F)   OVERSUBLANDLORD'S          COMPUTER ASSOCIATES
         NAME AND ADDRESS:          INTERNATIONAL, INC. (as successor
                                    In interest to ASK Computer Systems,
                                    Inc.)
                                    1 Computer Associates Plaza
                                    Islandia, New York 11788-7000
                                    Attention: Senior Vice President -
                                    Facilities

   (G)   OVERSUBLEASE:              Sublease dated March 23, 1999, between
                                    Sublandlord and Oversublandlord

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(H)      OVERLANDLORD'S             ALAMEDA REAL ESTATE
         NAME AND ADDRESS:          INVESTMENTS VINTAGE PROPERTIES
                                    393 Vintage Park Drive
                                    Foster City, California 94404

(I)      OVERLEASE:                 Lease dated June 25, 1992 between
                                    Overlandlord and Oversublandlord, as Amended
                                    by Amendment No. 1, dated December 1, 1994

(J)      UNINCORPORATED             Paragraphs: 4A, 4B, 4C, 4G, 5, 9, (except
         PROVISIONS OF THE          Subtenant shall be responsible for payment
         OVERLEASE                  of applicable telephone charges), 32,
                                    36 and 45

(K)      BUILDING:                  1201 Marina Village Parkway
                                    Alameda, California  94501

(L)      PREMISES:                  Approximately 12,516 rentable square feet on
                                    the third floor of the Building, described
                                    in Exhibit "A," hereto (the "Premises").

(M)      ESTIMATED SUBLEASE
         COMMENCEMENT DATE:         September 15, 2000

(N)      SUBLEASE
         EXPIRATION DATE:           September 29, 2004

(O)      BASE MONTHLY RENT:         As set forth below commencing
                                    on the Sublease Commencement Date.

                 Month                                    Base Rent
         (or portions thereof)            (prorated for portions of months)
----------------------------------------  ------------------------------------
                  1-12                                   $ 35,044.80
----------------------------------------  ------------------------------------
                 13-24                                   $ 36,446.59
----------------------------------------  ------------------------------------
                 25-36                                   $ 37,904.46
----------------------------------------  ------------------------------------
             37- Expiration                              $ 39,420.63
----------------------------------------  ------------------------------------

(P)      SUBLEASE OPERATING
         EXPENSES INCLUDING REAL
         ESTATE TAXES               (See Article 13)

(Q)      PREPAID BASE RENT:         $35,044.80

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(R)      SECURITY DEPOSIT:          (See Article 15)

(S)      ALTERATIONS:               (See Article 7)

(T)      BASE YEAR:                 2000

(U)      BROKERS:

         FOR SUBLANDLORD:           The Staubach Company

         FOR SUBTENANT:             Aegis Realty Partners

(V)      SUBTENANT'S
         PROPORTIONAL SHARE:        15.08% of the Building

2.    SUBLEASE GRANT.

     2.1 By lease (hereinafter referred to as the "Overlease")  described above,
the Overlandlord  leased to Oversublandlord  the Premises in accordance with the
terms of the Overlease. A copy of the Overlease is attached hereto as Exhibit 1.
By Sublease (hereinafter referred to as the "Oversublease"), the Oversublandlord
leased  to  Sublandlord  the  Premises  in  accordance  with  the  terms  of the
Oversublease. A copy of the Oversublease is attached hereto as Exhibit 2.

     2.2 In  consideration  of the obligation of Subtenant to pay rent as herein
provided and in  consideration  of the other  terms,  covenants  and  conditions
hereof,  Sublandlord  hereby leases to Subtenant and Subtenant hereby hires from
Sublandlord,   upon  and  subject  to  the  provisions  of  this  Sublease,  the
Oversublease and the Overlease, the Premises.

3.    SUBLEASE TERM.

     3.1 Subject to the other provisions hereof, this Sublease shall continue in
full force and effect for a term beginning on the Sublease Commencement Date and
ending on the Sublease  Expiration  Date as defined  above.  Such term is herein
called the "Sublease Term."

     3.2  The  Sublease   Commencement  Date  shall  be  seven  (7)  days  after
Sublandlord provides Subtenant with written notice of Sublandlord's  substantial
completion  of the work  described in the attached  Exhibit B. If for any reason
other than Sublandlord's  willful misconduct or breach of this Sublease there is
a delay in  Sublandlord's  delivery of the  Premises,  Sublandlord  shall not be
subject to any liability  therefore,  nor shall such failure affect the validity
of this Sublease,  or the  obligations of the parties  hereunder,  or extend the
term  hereof,  provided,  however,  that if  possession  of the  Premises is not
delivered to  Subtenant  within sixty (60) days of the date set forth in Section
1.1(m),

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Subtenant may, in its sole discretion,  terminate this Sublease.  The payment of
rent shall not commence prior to the Commencement Date.

     3.3 Sublease  Termination.  If Subtenant  elects to terminate  the Sublease
based upon the terms and conditions of Section 3.2 above only, Sublandlord shall
immediately  return and release all prepaid rent and deposits  made by Subtenant
to Sublandlord in conjunction with this Sublease.

4.    RENT.

     4.1  Subtenant,  in  consideration  of and as a condition to this Sublease,
agrees to pay to Sublandlord the rent prescribed herein, including the Base Rent
set forth in Section 1.1(o), hereof. Base Rent is payable in advance and without
demand,  at  Sublandlord's  office (or such other location as Sublandlord  shall
designate  in  writing)  by check on the  first  day of each  month  during  the
Sublease Term without any set-off,  off-set,  abatement or reduction whatsoever.
Subtenant's  failure to receive an invoice from  Sublandlord  for the rent shall
not relieve  Subtenant  from its  obligation of timely  payment  hereunder.  The
Prepaid  Base  Rent  as  defined  in  Section  1.1(q)  shall  be  provided  upon
Subtenant's Sub-Sublease execution and applied against Subtenant's first month's
obligation with respect to the Base Rent. In the event the Sublease Commencement
Date is after the first  day of the  month,  Subtenant  shall be  entitled  to a
prorated  credit against the Prepaid Base Rent for each such day after the first
day of the month to be applied toward the next month's payment.

     4.2 As used in  this  Sublease,  "rent"  shall  mean  the  Base  Rent,  the
Operating  Expense  reimbursements  pursuant to Sections 1.1 and Article 13, and
all other  monetary  obligations  provided  for in this  Sublease  to be paid by
Subtenant, all of which constitute rental in consideration for this Sublease.

     4.3 In the event the rent is not paid by the fifth day of any given  month,
interest shall accrue thereon at the maximum rate permitted by law. In addition,
if the rent is not paid by the tenth day of any given month, Subtenant shall pay
to  Sublandlord,  as  liquidated  damages,  and not as a penalty,  an additional
amount  equal to five  percent  of the rent  that is due,  but not less than One
Hundred Dollars ($100.00).

5.    ASSIGNMENT OR UNDERLETTING.

     5.1 Except for a merger of Subtenant with, or sale of substantially  all of
Subtenant's  assets to a US  corporation  that assumes  Subtenant's  obligations
hereunder  in  writing,  Subtenant  shall not (a) assign this  Sublease,  or (b)
permit this  Sublease to be assigned by  operation of law or  otherwise,  or (c)
underlet all or any portion of the Premises  (including any desk space therein),
without first obtaining:

          (i)  Overlandlord's  and  Oversublandlord's  consents  and  all  other
          required consents to such assignment or subletting as set forth in and
          pursuant to the Overlease and the Oversublease; and

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          (ii) Sublandlord's consent.

     5.2 If  Subtenant  intends,  in good faith,  to consider  taking any of the
actions  described in Section 5.1(a) through (c) above,  for the entire Premises
or any portion  thereof,  then Subtenant shall request in writing  Sublandlord's
consent  and,   Sublandlord  shall  have  the  right  exercisable  in  its  sole
discretion,  within ten (10) days of receipt of such notice,  to terminate  this
Sublease as to the Premises (or portion  thereof)  referenced  in the notice and
take possession of the Premises or portion thereof for which Subtenant is making
the request  ("Termination  Notice").  If  Sublandlord  elects to terminate this
Sublease as to any portion of the Premises in accordance  with this Section 5.3,
Subtenant may, within five (5) business days of written receipt of Sublandlord's
intent to terminate  this Sublease as to any portion of the  Premises,  withdraw
its notice in its entirety and, upon such withdrawal, this Sublease shall remain
in full force and  effect as to the  Premises  or  portion  thereof to which the
withdrawn  notice  pertained.  If Sublandlord  terminates  this Sublease (or any
portion  thereof)  under this Section 5.3,  Subtenant's  rights and  obligations
hereunder shall cease with respect to any portion of the Premises  referenced in
the  Termination  Notice,  except for liability for rents accrued to the date of
termination  and for any prior  breaches of this  Sublease,  both of which shall
survive  termination.  In the event Sublandlord does not elect to terminate this
Sublease as to any portion of the  Premises,  Subtenant may market the space for
sublease and shall be bound by the consent requirements of this Section 5.

     5.3 Upon such  termination  as describe  in Section 5.2 above,  Sublandlord
immediately  shall  return and release all security  deposits  made by Subtenant
relating to any portion of the Premises  referenced in the  Termination  Notice,
based upon the relative,  pro-rata square footage comprising the Premises before
and immediately after the termination.

6.    TERMS OF THE OVERLEASE AND OVERSUBLEASE.

     6.1  Except as herein  otherwise  expressly  provided,  and  except for the
obligation  to pay  rent  and  additional  rent  under  the  Overlease  and  the
Oversublease  (collectively,  the  "Overleases"),  all of the terms,  covenants,
conditions and provisions in the Overleases are hereby incorporated in, and made
a part of, this  Sublease,  and such rights and  obligations as are contained in
the  Overleases  are hereby  imposed upon the  respective  parties  hereto;  the
Sublandlord  herein being  substituted for the landlords in the Overleases,  and
the Subtenant herein being  substituted for the tenants named in the Overleases;
provided,  however,  that the  Sublandlord  herein  shall not be liable  for any
defaults by Overlandlord or  Oversublandlord.  Neither Sublandlord nor Subtenant
shall take any action that shall cause there to occur a default  under the terms
of the Overleases (or either of them),  nor shall either fail to take any action
the failure of which shall cause there to occur such default.  If the Overleases
(or either of them) shall be terminated for any reason other than  Sublandlord's
default or breach  during the term hereof,  then and in that event this Sublease
shall thereupon  automatically terminate and Sublandlord shall have no liability
to  Subtenant  by reason  thereof.  Upon the  termination  of this  Sublease  in
accordance with the terms and conditions  hereof and applicable law,  whether by
forfeiture,  lapse of time or otherwise,  or upon the termination of Subtenant's
right to

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possession,  Subtenant will at once surrender and deliver up the Premises in the
same general condition and repair as existed on the Sublease  Commencement Date,
reasonable wear and tear excepted. Sublandlord and Subtenant shall promptly upon
receipt deliver to the other any and all notices  received from the Overlandlord
or Oversublandlord or their agents that affect the other's rights or obligations
under  the  Overleases  (or  either  of them) or this  Sublease.  Upon the early
termination of this Sublease as provided for herein, Sublandlord shall return to
Subtenant any  unapplied  prepaid rent and the Security  Deposit  subject to the
provisions contained herewith.

     6.2 This  Sublease  is subject  to, and  Subtenant  accepts  this  Sublease
subject to, any  amendments and  supplements  to the  Overleases  hereafter made
between the parties  thereto,  provided that any such amendment or supplement to
the Overleases (or either of them) will not prevent or adversely  affect the use
by  Subtenant  of the Premises in  accordance  with the terms of this  Sublease,
increase the obligations of Subtenant or decrease its rights under the Sublease,
or in any other way materially adversely affect Subtenant.

     6.3 This Sublease is subject and  subordinate  to the Overleases and to all
ground or  underlying  leases  and to all  mortgages  that may now or  hereafter
affect such leases or the real  property of which the Premises  are a part,  and
all  renewals,  modifications,   replacements  and  extensions  of  any  of  the
foregoing.  This Section 6.3 shall be self-operative,  and no further instrument
of subordination  shall be required.  To confirm such  subordination,  Subtenant
shall   execute    promptly   any   commercially    reasonable    subordination,
non-disturbance  and attornment  agreement or similar  document that Sublandlord
and Overlandlords may request.

     6.4 Subject to the terms of the Overlease,  Subtenant  shall have the right
of first offer on any additional space  Sublandlord makes available for sublease
in the Builiding. Sublandlord shall notify Subtenant of such space and Subtenant
shall  have  ten (10)  days  from  recipt  of  Sublandlord's  notice  to  notify
Sublandlord  of its intention to exercise this right.  The rent for the sublease
space  described here in Section 6.4 shall be at fair market value as determined
by Sublandlord.

7.    CONDITION OF  PREMISES

     7.1  Sublandlord  shall  cause  to be  performed  Sublandlord's  Work  in a
professional  and workmanlike  manner,  consistent with the existing  quality of
improvements  at the Building and in accordance  with all  applicable  statutes,
regulations,  codes and laws, and to deliver the Premises "broom clean" with all
systems  servicing  the  Premises in good working  order and repair.  Except for
Sublandlord's   Work,   Subtenant   agrees  to  take  the   Premises   "as  is."
Notwithstanding  the foregoing,  if a duly  authorized  regulatory  authority or
court of competent  jurisdiction  shall  hereafter  determine  that the Premises
violate the terms of the Americans  With  Disabilities  Act (the "ADA"),  or any
other statute, regulation, code or law, and that such violation did not exist on
or  before  the  Sublease  Commencement  Date,  then the  costs of  abating  the
violation  results from any alteration or improvement of the Premises  performed
by or at the  direction of  Subtenant,  then the cost of abating such  violation
shall be borne by Subtenant.

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     7.2 Subtenant will reimburse  Sublandlord  for the total cost of performing
the  Sublandlord's  Work reflected in Exhibit B within ten (10) business days of
Sublandlord's  presentation of documentation  substantiating  the costs incurred
therefor; provided, however, that Subtenant's obligations under this Section 7.2
shall be limited to $110,000.00 in the aggregate. Subtenant shall pay all of the
costs associated with any modifications  Subtenant requests to the Sublandlord's
Work  including  those items  reflected  in Section 2 of Exhibit B and all other
modifications  made to the  Premises  not  reflected  on Exhibit B. If Subtenant
undertakes modifications to the Premises while Sublandlord's Work is proceeding,
Subtenant  shall  coordinate the activities of its  employees,  contractors  and
subcontractors  so as not to  unreasonably  impede or interfere  with the timely
progress of the  Sublandlord's  Work. If Sublandlord's  Work is not completed by
the date set forth in Section 1.1(m) due in whole or in part to  interference by
Subtenant's employees, contractors or subcontractors,  the Sublease Commencement
Date shall be deemed to be that date upon which  Landlord's Work would have been
substantially complete but for such interference.

8.    USE OF PREMISES.

     8.1 Subtenant agrees that the Premises shall be used only for such purposes
as are permitted under the Overlease and Oversublease.

9.    CONSENT OF OVERLANDLORD AND OVERSUBLANDLORD.

     9.1 This Sublease is conditioned  upon the consent  thereto by Overlandlord
and the Oversublandlord (collectively, the "Overlandlords"), which consent shall
be evidenced by Overlandlords'  signatures  appended hereto or separate consents
in such other  commercially  reasonable form utilized by Overlandlords  for such
purposes.  Subtenant shall be solely responsible for any fees or charges imposed
by  Overlandlords  in connection with the obtaining of such consent,  which fees
and charges shall not exceed $1,000.00. Provided Overlandlords' consent does not
impose any obligations or restrictions  on Subtenant  materially  different from
this  Sublease,  or  otherwise  materially  affect  the terms of this  Sublease,
Subtenant shall promptly execute any commercially reasonable documents requested
by Overlandlords in order to obtain Overlandlords' approval.

     9.2 Sublandlord  shall use  commercially  reasonable  efforts to obtain the
Overlandlords'  approval  of  this  Sublease,  however,   Sublandlord  makes  no
representation  with  respect  to  obtaining  Overlandlords'  approval  of  this
Sublease  and,  in the event  that  Overlandlords  (or  either  of them)  notify
Sublandlord that  Overlandlords (or either of them) will not give such approval,
Sublandlord will so notify  Subtenant and, upon receipt of such  notification by
Sublandlord  of the  disapproval  by  Overlandlords  (or  either of them),  this
Sublease  shall be  deemed  to be null and void  and  without  force or  effect.
Thereafter,  Sublandlord  and  Subtenant  shall have no further  obligations  or
liabilities  to  the  other  with  respect  to  this  Sublease  and  Sublandlord
immediately  shall  return and release all prepaid  rents and  deposits  made by
Subtenant.  If both  Overlandlords  do not  consent in writing to this  Sublease
within sixty (60) days after the full  execution and delivery of this  Sublease,
the

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Subtenant may, at any time thereafter until such consent is obtained,  terminate
this  Sublease  upon  written  notice  to  Sublandlord,   whereupon  Sublandlord
immediately  shall return and release all prepaid  rents,  payments and deposits
made by Subtenant to  Sublandlord in  conjunction  with this Sublease,  with the
exception  of any  payments  made  to  Sublandlord  by  Subtenant  to  reimburse
Sublandlord for  improvement  work performed by Sublandlord or its contractor or
agent not  included in Section 1 of Exhibit B. The  Commencement  Date shall not
occur prior to the consents being obtained.

     9.3 Except as  otherwise  specifically  provided  herein,  wherever in this
Sublease  Subtenant  is required to obtain  Sublandlord's  consent or  approval,
Subtenant  understands  that  Sublandlord  may be required  to first  obtain the
consent or approval of  Overlandlord  and/or  Oversublandlord.  If  Overlandlord
and/or Oversublandlord should refuse such consent or approval, Sublandlord shall
be released of any  obligation to grant its consent or approval,  whether or not
such  refusal,   in   Subtenant's   opinion,   is  arbitrary  or   unreasonable.
Notwithstanding the foregoing, Sublandlord shall cooperate with Subtenant, at no
cost to Sublandlord,  in seeking to obtain  Overlandlords'  consent or approval,
including without limitation, enforcing Sublandlord's rights under the Overlease
or Oversublease on behalf of Subtenant.

10.   DEFAULT.

     10.1 Except as otherwise expressly provided herein,  Subtenant acknowledges
that  the  services  to be  rendered  to  the  Premises  are to be  rendered  by
Overlandlord  and  Oversublandlord  Anything in this  Sublease  to the  contrary
notwithstanding,  if  there  exists  a  breach  by  Sublandlord  of  any  of its
obligations under this Sublease that results solely from a corresponding  breach
by  Overlandlord  and/or  Oversublandlord  under the Overlease or  Oversublease,
then, and in such event,  Subtenant's  sole remedy against  Sublandlord for such
breach shall be the right to pursue a claim (including legal action) in the name
of Sublandlord against Overlandlord or Oversublandlord (as the case may be), and
Sublandlord  agrees that it will, at the  Subtenant's  expense,  cooperate  with
Subtenant in the pursuit of such claim.

     10.2 Anything  contained in any provisions of this Sublease to the contrary
notwithstanding,  Subtenant agrees, with respect to the Premises, to comply with
and remedy any default claimed by Overlandlord and/or Oversublandlord and caused
by  Subtenant,  within the period  allowed to  Sublandlord  as tenant  under the
Overlease or the  Oversublease (as the case may be), even if such time period is
shorter than the period  otherwise  allowed in the Overlease or the Oversublease
(as the case may be), due to the fact that notice of default from Sublandlord to
Subtenant is given after the  corresponding  notice of default from Overlandlord
and/or  Oversublandlord.  Sublandlord  agrees to forward to Subtenant,  promptly
upon receipt thereof by Sublandlord,  a copy of each notice of default  received
by  Sublandlord  in its  capacity  as tenant  under  the  Overlease  and/or  the
Oversublease.  Subtenant agrees to forward to Sublandlord, promptly upon receipt
thereof,  copies of any  notices  received  by  Subtenant  with  respect  to the
Premises   from   Overlandlord,   Oversublandlord   or  from  any   governmental
authorities.

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     10.3 If and  whenever  there  shall  occur  any  event of  default  of this
Sublease,  after  notice of such  default and a 30 day cure prior have  expired,
Sublandlord  may, at  Sublandlord's  option,  in addition to any other remedy or
right given under the Overlease or the Oversublease or by law or equity,  do any
one or more of the following:

               (a)  Terminate  this  Sublease,  in which event  Subtenant  shall
               immediately surrender possession of the Premises to Sublandlord;

               (b)  Terminate  Subtenant's  right to  possession of the Premises
               under this Sublease without  terminating the Sublease itself,  by
               written  notice to  Subtenant,  in which  event  Subtenant  shall
               immediately  surrender possession of the Premises to Sublandlord;
               or

               (c) Enter upon the Premises by force if necessary  without  being
               liable for prosecution or any claim for damages therefore, and do
               whatever  Subtenant  is  obligated  to do under the terms of this
               Sublease; and Subtenant agrees to reimburse Sublandlord on demand
               for  any   direct  or   indirect   expenses   that   Sublandlord,
               Oversublandlord  or  Overlandlord  may  incur  in thus  effecting
               compliance with Subtenant's  obligations under this Sublease, and
               Subtenant further agrees that Sublandlord shall not be liable for
               any damages resulting to Subtenant from such actions.

     10.4 It is hereby  expressly  stipulated by Sublandlord  and Subtenant that
any of the above listed actions, including,  without limitation,  termination of
this Sublease,  termination of Subtenant's  right to possession,  and reentry by
Sublandlord,  will not affect the  obligations  of Subtenant  for the  unexpired
Sublease Term,  including the  obligations to pay unaccrued  monthly rentals and
other  charges  provided  in this  Sublease  for the  remaining  portions of the
Sublease Term.  Sublandlord is entitled to the same remedies as Overlandlord has
under the Overlease in addition to the above.

11.   SUBLANDLORD REPRESENTATION.

     Sublandlord  represents  (a) that it is the holder of the  interest  of the
Subtenant under the Oversublease, and (b) that the Oversublease is in full force
and effect and no default exists under the Oversublease.  The continued validity
of the  foregoing  representations  as of the Sublease  Commencement  Date is an
express condition precedent to Subtenant's  obligations hereunder.  In the event
that  any of  the  foregoing  representations  is not  true  as of the  Sublease
Commencement  Date,  Subtenant  may,  in its  sole  discretion,  terminate  this
Sublease whereupon Sublandlord  immediately shall return and release all prepaid
rents,  payments  and  deposits  made by  Subtenant.  In the  event  Sublandlord
receives notice that it is allegedly in breach of the Overlease or Oversublease,
than Sublandlord will use commercially  reasonable  efforts to provide Subtenant
with prompt notice of such alleged breach.

12.      BROKERS.

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     12.1 Each party hereto covenants, represents and warrants to the other that
it has had no dealings or communications  with any broker or agent in connection
with  the  consummation  of this  Sublease  other  than  Aegis  Realty  Partners
(representing  Subtenant) and The Staubach Company  (representing  Sublandlord),
and each party  covenants  and agrees to pay,  hold  harmless and  indemnify the
other  from  and  against  any  and  all  cost,  expense  (including  reasonable
attorneys'  fees) or  liability  for any  compensation,  commissions  or charges
claimed  by any other  broker or agent  with  respect  to this  Sublease  or the
negotiation thereof. Upon execution of this Sublease, Sublandlord shall pay each
of Aegis Realty Partners and The Staubach  Company a commission equal to two and
one-half  percent  (2.5%)  of the  aggregate  Base  Rent to be paid  during  the
Sublease Term.

13.      OPERATING EXPENSES/TAXES.

     13.1 The Base Year shall be 2000.  Normal business hours shall be 8:00 a.m.
to 6:00 p.m.,  Monday through Friday  (excluding  holidays).  Subtenant shall be
solely  responsible  for all costs relating to its telephone  service,  Internet
connectivity, after hours HVAC, and any other service requested by Subtenant not
provided for in the Overleases and included in the Base Rent.

     13.2  Beginning  January  1,  2001,  Subtenant  shall  be  responsible  for
Subtenant's  Proportional  Share of increases in Operating Expenses and Property
Taxes over and above the actual  Operating  Expenses and Property  Taxes for the
Base  Year as  determined  by the  Overlandlord  pursuant  to the  terms  of the
Oversublease.  For purposes of this  Sublease,  Subtenant's  Proportional  Share
shall be 15.08% of the Building. Upon Sublandlord's receipt of Oversublandlord's
statement setting forth the amount of Sublandlord's  share of Operating Expenses
and  Property  Taxes,  Sublandlord  shall  prepare  and  deliver to  Subtenant a
statement  setting forth the  calculation of Subtenant's  Proportional  Share of
increases above the Base Year. The procedure for payment and  reconciliation  of
Operating  Expenses and Property  Taxes set forth in Section 4F of the Overlease
shall  apply to the  obligations  of  Subtenant  hereunder,  including,  without
limitation, the right of audit.

14.      ALTERATIONS.

     14.1 In the event  Subtenant  is permitted  to perform  alterations  in the
Premises  hereunder,  Subtenant  may make no  changes,  alterations,  additions,
improvements  or  decorations  in, to or about the Premises  without  submitting
detailed plans and construction schedules to Sublandlord and Overlandlords,  and
receiving  Sublandlord's and Overlandlords' prior written consent to such plans.
Subtenant  shall  make  no  changes,  alterations,  additions,  improvements  or
decorations  that  would  result in  Overlandlord  or  Oversublandlord  charging
Sublandlord  for the  cost of  same,  including  any  removal  costs  associated
therewith,  and Subtenant shall comply with all laws and regulations relating to
such  construction,  including,  but not limited to, receipt of  certificates of
occupancy, permits and ADA requirements,  and shall be responsible for all costs
associated  therewith.  Sublandlord may impose  reasonable  guidelines as may be
necessary to protect its  occupancy  and rights  provided in the  Overlease  and
Oversublease, including placing reasonable restrictions on times when certain

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types of work may be performed in order to prevent undue  intrusion and noise to
Sublandlord or other tenants in the Building.

15.      SECURITY DEPOSIT.

     15.1 As security for the faithful  performance  and observance by Subtenant
of the terms, provisions,  covenants and conditions of this Sublease,  Subtenant
is simultaneously herewith delivering to Sublandlord, and shall maintain through
out the Sublease  Term a security  deposit  consisting  of $80,000 in cash and a
letter of credit in the form of Exhibit C benefiting  Sublandlord  in the amount
of  $160,000   (collectively,   the  "Security  Deposit").  In  the  event  that
Sublandlord applies any portion of the cash security or draws against the letter
of credit with  respect to a default by  Subtenant,  Subtenant  shall  forthwith
restore the cash amount or letter of credit balance, as the case may be, so that
at all  times  the  amount of the  Security  Deposit  shall be not less than the
amount  prescribed  above.  Sublandlord  may  apply the whole or any part of the
Security  Deposit to the extent  required for the payment of any sum as to which
Subtenant is in default,  or for any sum that  Sublandlord  may expend or may be
required to expend by reason of Subtenant's default.

     15.2 If, at the twelve (12) month  anniversary of the Commencement Date and
every year  thereafter,  Subtenant  has not been in  default of its  obligations
under the Sublease and has a net worth equal to or greater than its net worth on
the  Commencement  Date of the  Sublease  and  Subtenant  has more  cash or cash
equivalents under its direct control than it did on the Commencement Date of the
Sublease,  the letter of credit would be reduced by $40,000.  If Subtenant  does
not meet all three of the above mentioned  criteria,  the letter of credit would
remain in tact until the next anniversary of the Commencement Date when the same
evaluation criteria would be applied.

     15.3 In the event that Subtenant shall fully and faithfully comply with all
of the terms,  provisions,  covenants  and  conditions  of this  Sublease,  that
portion of the  Security  Deposit  not used or applied by  Sublandlord  shall be
returned to Subtenant within thirty (30) days after the Sublease Expiration Date
and  after  delivery  of  entire  possession  of the  Premises  to  Sublandlord,
Oversublandlord or Overlandlord, as the case may be.

16.      QUIET ENJOYMENT.

     16.1 So long as  Subtenant  pays all of the rent  and  additional  rent due
under this Sublease and performs all of Subtenant's other obligations hereunder,
Subtenant  shall  peacefully  and quietly,  have,  hold and enjoy the  Premises,
subject,  however, to the terms, provisions and obligations of this Sublease and
the Overlease.

     16.2 In the event Subtenant does not completely  vacate the Premises by the
Sublease  Expiration  Date or earlier  termination of this  Sublease,  Subtenant
shall indemnify and hold harmless Sublandlord in respect of any and all holdover
charges or  penalties  imposed  under the  Overlease  or the  Oversublease  upon
Sublandlord in respect of the Premises and in respect of any and all costs,

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liabilities or expenses  (including  attorneys' fees) suffered by Sublandlord in
respect of same, as and when such costs,  liabilities  or expenses are incurred.
In this regard,  Subtenant shall, if requested by Sublandlord,  in Sublandlord's
sole discretion,  defend  Sublandlord  against any action or proceeding  brought
against Sublandlord that arises out of said holdover.

17.   NO WAIVER.

     17.1 The failure of  Sublandlord  to seek redress for  violation  of, or to
insist  upon the  strict  performance  of, any  covenant  or  condition  of this
Sublease,  any Overlease,  or of any of the Rules and  Regulations  set forth or
hereafter adopted by Sublandlord,  shall not prevent a subsequent act that would
have originally  constituted a violation from having all the force and effect of
an original violation.  The receipt by Sublandlord of rent with knowledge of the
breach of any  covenant  of this  Sublease  shall not be deemed a waiver of such
breach and no provision of this Sublease  shall be deemed to have been waived by
Sublandlord unless such waiver be in writing, signed by Sublandlord.  No payment
by Subtenant or receipt by  Sublandlord of a lesser amount than the monthly rent
herein  stipulated  shall be deemed to be other than on account of the  earliest
stipulated Base Rent, additional rent or other charge, nor shall any endorsement
or  statement  on any check or any letter  accompanying  any check or payment as
rent be deemed an accord and satisfaction, and Sublandlord may accept such check
or payment without  prejudice to  Sublandlord's  right to recover the balance of
such Base Rent,  additional rent or other charge,  or pursue any other remedy in
this Sublease  provided.  No act or thing done by Sublandlord  or  Sublandlord's
agents  during  the term  hereby  demised  shall be  deemed an  acceptance  of a
surrender of the demised  premises,  and no  agreement to accept such  surrender
shall be valid  unless  in  writing,  signed  by  Sublandlord.  No  employee  of
Sublandlord  or  Sublandlord's  agent shall have any power to accept the keys of
the demised premises prior to the termination of the Sublease,  and the delivery
of keys to any such agent or employee  shall not operate as a termination of the
Sublease or a surrender of the demised premises.

18.      NOTICES.

     18.1 Any notice,  demand or  communication  which,  under the terms of this
Sublease or under any statute or municipal  regulation,  must or may be given or
made by the parties hereto shall be in writing and (a) served personally, (b) or
sent by  prepaid,  certified  mail,  return  receipt  requested,  or (c) sent by
recognized  overnight courier service, or (d) sent by facsimile.  Notices served
personally  shall be deemed received on the date of delivery.  Notices mailed in
accordance  herewith  shall be deemed  received on the date the U.S. Post Office
receipts delivery or refusal to accept delivery. Notices delivered by recognized
courier  service  shall be deemed  received on the next  business day  following
deposit with the courier  service.  Notices  sent by  facsimile  shall be deemed
received upon electronic confirmation of receipt of transmission provided a copy
of the same also is mailed by first class mail on the same date.  If a notice is
received or deemed received on a Saturday,  Sunday or legal holiday, it shall be
deemed received on the next business day.

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     The address of each party shall be that address set forth in this Sublease.
Either party,  however,  may  designate  such new or other address to which such
notices, demands or communications  thereafter shall be given, made or mailed by
notice  (given in the manner  prescribed  herein).  Any such  notice,  demand or
communication  shall be deemed given or served,  as the case may be, on the date
of the posting hereof. In the event Subtenant's address is not set forth herein,
notice to Subtenant shall be deemed sufficient if sent to the Premises.

19.  MISCELLANEOUS.

     19.1 Where  applicable,  Subtenant  shall be responsible for all incidental
costs  incurred  as a  result  of  this  Sublease  not  otherwise  allocated  to
Sublandlord or Subtenant,  including,  but not limited to, security cards, keys,
parking cards, and the like.

     19.2 This Sublease may not be changed  orally,  but only by an agreement in
writing  signed by the party  against whom  enforcement  of any waiver,  change,
modification or discharge is sought.

     19.3 This Sublease shall not be binding upon  Sublandlord  unless and until
it is signed by Sublandlord,  delivered to Subtenant, and approved and consented
to by both  Overlandlords.  This  Section 19.3 shall be not deemed to modify the
provisions of Section 9, hereof.

     19.4 This Sublease  constitutes the entire  agreement  between the parties,
and all representations and understandings have been merged herein.

     19.5 This Sublease shall inure to the benefit of all of the parties hereto,
their successors and (subject to the provisions hereof) their assigns.

     19.6 Subtenant shall have the exclusive right throughout the Sublease Term,
as  between  Subtenant  and  Sublandlord,  to  its  proportionate  share  of the
non-reserved   parking   spaces  that   Sublandlord   is  allocated   under  the
Oversublease.

     19.7 During the Sublease Term,  Subtenant shall have a right of first offer
to lease  any  additional  space  that  Sublandlord  presently  occupies  in the
Building  that  Sublandlord  determines  to  sublease.   Sublandlord  will  give
Subtenant  seven  days  written  notice  prior to  subleasing  any  space in the
Building  with respect to which  Subtenant has a right of first offer under this
section.  The notice will specify the space proposed to be sublet, the date upon
which the prospective  sublessee could take possession,  and the applicable rent
and  additional  payments  pertaining  to the  space.  Subtenant  shall have the
exclusive  right  during such ten (10) -day period to sublease  the entire space
(but not a portion  thereof) on the terms set forth in  Sublandlord's  notice by
delivering to Sublandlord a written  notice  stating that Subtenant  accepts the
space. Upon Subtenant's exercise of its right of first offer as set forth above,
this  Sublease  shall  be  deemed  to be  modified  effective  as of the date of
possession  indicated in  Sublandlord's  notice and the terms and  conditions in
this Sublease  shall apply to the additional  space in all respects  except that
the rent and additional payments shall be as set forth in Sublandlord's  initial
notice. Subtenant's right of first offer is not assignable and is

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subject to Subtenant's  performance of all of its  obligations  hereunder.  Once
given, Subtenant's exercise of its right of first offer shall be irrevocable.

     19.8 If either party to this  Sublease  initiates  any suit or other formal
legal  proceeding  to  preserve  or  enforce  its  rights  hereunder,  then  the
prevailing  party  is such  proceeding  (as  determined  by the  court  or other
adjudicating  authority)  shall be entitled  to receive  from the other party to
such proceeding all reasonable fees and costs incurred in connection  therewith,
including reasonable attorneys' fees.

     19.9 Subtenant, at its sole cost and expense and subject to the approval of
Overlandlords,  shall have the right to install  signage on the Building as well
as a monument  sign next to the Building,  consistent  with the signage of other
Building tenants.

     19.10 In the event Subtenant fails to vacate the Premises at the expiration
of the  Sublease  Term in  accordance  with  the  terms  of the  Overlease,  the
provision  of  Paragraph  22 of the  Overlease  shall  apply,  except  that  the
reference to "one hundred  twenty-five  percent (125%)" therein shall be changed
to "one hundred fifty percent (150%)" for the purposes of this Sublease.

     19.11 Subtenant  agrees that it will not, without the prior written consent
of  Sublandlord,  solicit  or hire any  Sublandlord  employee,  or  induce  such
employee to leave Sublandlord's employment,  directly or indirectly,  during the
Sublease  Term and for a period of twelve  months  after the  expiration  of the
Sublease Term.

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     IN WITNESS WHEREOF,  the parties have hereunto set their hands and seals on
the day and year first above written.

                                    Subtenant

                                                     My Turn.com

                                                     By: /s/ Paul Danner
                                                         ---------------
                                                     Name:  Paul Danner
                                                     Title:  EVP

                                   Sublandlord

                                                     CyberCash, Inc.

                                                     By: /s/ Arthur Pumo
                                                        ----------------
                                                     Name:  Arthur Pumo
                                                     Title:  EVP, HR

         ACKNOWLEDGED AND AGREED:

         Overlandlord

         Alameda Real Estate Investments Vintage Properties

         By:_____________________________________
         Name:
         Title:

         Oversublandlord

         Computer Associates International, Inc.

         By:_____________________________________
         Name:
         Title:

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                                    EXHIBIT B

                                   Work Letter

GENERAL

As per Section 7.2 of the Sublease, Sublandlord shall provide all design, labor,
supervision and materials necessary to demise the floor as depicted in Exhibit "
A " (The "Work") to be reimbursed  by Subtenant  with a total cost not to exceed
$110,000. The Work shall be performed in a timely,  professional and workmanlike
manner, in accordance with all applicable statutes, ordinances, rules, and laws,
including,  without limitation,  all local and national building codes. The Work
generally is described as follows:

             - Construct rated common area corridor o approximately  100 feet in
               length for  lavatory  access.  Corridor  to include  double  door
               access to Sub landlord  Reception area and 3 single doors for Sub
               tenant access and Fire emergency access.

             - Construct  tenant-demising  partition of approximately 35 feet in
               length  between  open  office  areas  343  &  342  with  separate
               entrances for Sub landlord and Subtenant.  Demising  partition to
               extend three (3) feet above suspended ceiling.

             - Construct Tenant demising  partition of  approximately  eight (8)
               feet in length  between  open  office  area 344 and Sub  landlord
               Reception area, 300. Demising  partition to extend three (3) feet
               above suspended ceiling.

             - Associated  Electrical work to include additional light fixtures,
               switching modifications and elimination of shared circuits

             - Install all necessary  floorcoverings,  paint,  wallcoverings and
               finish work to match existing.

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