Document:

ePHONE TELECOM, INC.

                          SALES PARTNER AGENT AGREEMENT

THIS AGREEMENT is made and entered into this August 1st, 2000, by and between:

ePHONE Telecom, Inc. a State of Florida,  USA,  Corporation,  with its principal
place of business at 1145 Herndon Parkway,  Herndon,  Virginia, USA, hereinafter
referred to as "ePHONE".

                                       and

MA&C Europe NV,  with its  principal  place of  business  at  Ottergemsesteenweg
471-473, 9000 Gent, Belguim represented by Gerrit L.J. Martens, CEO.

Hereinafter  referred to as "SALES PARTNER" and each a "Party" and  collectively
the "Parties").

The parties hereto do hereby agree as follows:

Article 1         DEFINITIONS

"Direct  Access"  shall mean access to IP  telephony  service via a dedicated or
dial-up ISP Internet connection.

"Connect  Access" shall mean access to IP telephony  service is via dial-up PSTN
connection.

"Customer" shall mean a subscriber to the Services.

"Customer  Premise  Equipment"  or "CPE"  shall mean the  equipment  placed at a
customer  location by ePHONE or it's agents for the purpose of connecting to the
ePHONE Network for voice telephony.

"IP Telephony  Service or Service" shall mean the "Service" to which these Terms
& Conditions  apply,  as provided by ePHONE  Telecom.  The Service allows making
international  and  national  calls  from a fixed  telephone  to  another  fixed
telephone. The service is described in the "Welcome Guide" package supplied with
the Customer Service Plan Application.

"Network"  shall mean the virtual  network of ePHONE  Telecom  comprised  of the
Internet and other IP packet networks.

"SALES  PARTNER"  shall mean a SALES  PARTNER who has  executed a SALES  PARTNER
Agreement with ePHONE Telecom, Inc.

"Rate  Table" shall mean the details of Service  prices  included in the Welcome
Package.

"Service Plan" shall mean the document which describes the end customer  calling
plan,  call  rates,  terms and  conditions  associated  with the service and the
appropriate  customer  authorization  to enable ePHONE or its partners to act on
its  behalf  for  coordination  of  customer's  LAN  and  PBX  vendors  for  the
installation of its CPE devices.

"Switch"  shall mean the ePHONE  equipment that is placed at a regional point of
presence (POP) and connected to the Network for the  provisioning and operations
of IP Telephony Services.

"Welcome  Package" means the document  supplied to the Customer,  describing the
functionality and process of using and maintaining the Service.

Article 2         SERVICE DESCRIPTION

The parties  agree to work with one another on a  non-exclusive  basis and shall
provide the following services:

ePHONE shall:

(a)  Provide  and set up a  designated  Switch to be located  in a  metropolitan
     area, city or local loop area of the SALES PARTNER territory of operations.

(b)  Within 60 days of the execution of this SALES PARTNER Agreement or within a
     mutually  agreed time  implement a Switch  capable of a single T1 PRI or E1
     PRI of voice traffic, in the applicable region.

(c)  Provide CPE Devices for installation at customer locations. CPE devices can
     be a) PSTN auto-dialer(s),  b) IP access device(s) or c) IP gateway server.
     CPEs  interact  with  regional  Switch  providing  Direct Access or Connect
     Access long distance telephone services.

(d)  Establish  calling  cards or prepaid  calling  cards and  process for SALES
     PARTNER,  at a cost to be determined  for the production of these cards and
     access charges to the ePHONE  network.  Such services are to be paid for in
     advance by the SALES PARTNER.

(e)  Provide the required installation and maintenance service for ePHONE Switch
     and provide  second  level  support for the CPE  devices  installed  by the
     partner.  This  includes  timely  response to SALES  PARTNER  regarding the
     Switch,  CPE, Network  availability or any other problem that may result in
     the operation of the Network.

(f)  Provide  SALES  PARTNERS  with  access  to  customer  service   information
     including access to SALES PARTNER'S  Customer call detail records (CDR) and
     other applicable information.

(g)      Provide  direct  credit card or bank debits for the  Customers  account
         settlement.

SALES PARTNER shall:

(h)  Provide ePHONE with initial volume  commitment  outlining the number of new
     customers by size as well as type and expected traffic volumes generated by
     them. Also provide  monthly  rolling  commitments for the same covering the
     next 90 days of the operation.

(i)  Selects  one or more  services  offered  by ePHONE  Service  Plans,  and is
     responsible  for the sale of those services within the territory to meet or
     exceed performance plans.

(j)  Provide  marketing,  sales and sales  support to solicit  customers for the
     Service and to sign-up  Customers by having them  complete the Service Plan
     Contract.

(k)  To solicit  customers  for the Service and to sign-up  Customers  by having
     them  complete  the  Service  Plan  application.   Promptly  provide  these
     applications to ePHONE for its provisioning of the customer's service.

(l)  Provide  first  level  customer  service  support  to  Customers  including
     recruiting,  training, and maintaining customer service agent in support of
     the business in the territory.

(m)      Commit to pre-set  achievement  targets.  Minimum  monthly  achievement
         targets are applicable from the second month  subsequent to start-up of
         services.

(n)  Take   responsibility   for  the  translation  of  brochures,   advertising
     materials,  sales  collateral,  contracts and documents  prepared by ePHONE
     into the native  language of the region where the SALES PARTNER markets the
     Services.

(o)  Provide  regular  forecasts,  to the best of its ability,  on the number of
     Customers by size and type and expected total  telephony  minutes that will
     pass through the regional Switch on monthly basis.

(p)  Assist ePHONE in identifying the need for increases in capacity of ePHONE's
     local switch.

(q)      Responsible  for assisting  ePHONE in its  collection  activities  from
         Customers.

(r)  Act as  intermediary  between  ePHONE and  Customer to address  complaints,
     questions, and to assist the Customer during the term of its contract.

(s)  Have  available  to it for its  Customers  the  services  to be provided by
     ePHONE Telecom as listed on separate,  attached  sheets such as the Service
     Plans.

(t)  Responsible for providing  ePHONE with the competitive  information such as
     termination  rates and other  costs of  service  charged  by the  telephone
     service   providers  for  PSTN  or  Calling  Card  services  for  worldwide
     termination,  and also for  costs  and  quality  / nature  of  service  for
     internet  service  providers in the local area.  This  information  must be
     ascertained prior to the mutual determination Customer rates.

(u)  Not to sell any services that may violate any laws of the  jurisdiction  in
     which SALES PARTNER and Customer are situated,  nor violate any  municipal,
     state, county, or federal statute or regulation of the State of Virginia or
     the United States of America.

Article 3         BRANDING

Partners  are  encouraged  to use the name ePHONE in  identifying  the  services
offered.  This will enable global recognition of ePHONE brand and will result in
increased  sales by the  partner  network  around the globe.  Partner is however
permitted to use its own branding  providing that the phrase "Powered by ePHONE"
is always used in conjunction  with the brand name. In all written  material and
other  communication  documents,  where the product is  referred  to, the phrase
"Powered by ePHONE" must appear prominently using same size fonts as that of the
brand name.  Any exception to the above must be approved by ePHONE in writing in
advance.

Article 4         SERVICE USAGE

(a)  Legal  Parameters:  This service may be utilized only for lawful  purposes,
     and the usage of the service in connection with or adjunct to any matter or
     thing which  violates  any  foreign,  municipal,  state,  county or federal
     statute or regulation is prohibited.  SALES PARTNER agrees to indemnify and
     hold harmless ePHONE from and against any and all claims,  actions,  causes
     of  actions,   administrative  or  government  action,  losses  or  damages
     (including legal fees and expenses) arising from the usage by SALES PARTNER
     and/or SALES PARTNER's Customers of the Service.

(b)  Unilateral  Service  Revocation:  In the event  that  ePHONE,  at any time,
     believes that the service is being utilized by the SALES PARTNER  Customers
     in contravention of the terms and provisions of this Agreement,  ePHONE may
     at its sole  discretion,  immediately  discontinue  such  service  to SALES
     PARTNER or any of SALES  PARTNER's  Customers  as the case may be,  without
     liability other than for the refund of unearned prepaid Service fees.

Article 5         NO WARRANTIES

With respect to the service to be provided hereunder, SALES PARTNER acknowledges
that ePHONE  makes  absolutely  no  warranties  whatsoever,  express or implied,
including  warranty  of  merchantability  or  fitness  of  this  service  for  a
particular purpose.  As a result,  SALES PARTNER agrees that ePHONE shall not be
liable to SALES  PARTNER or any of its Customers for any claims or damages which
may be suffered by SALES PARTNER or its  Customers,  including,  but not limited
to, losses or damages of any and every nature,  resulting from the loss of data,
inability to access Internet,  or inability to transmit or receive  information,
caused by, or resulting from, delays,  non-deliveries,  or service interruptions
whether or not caused by the fault or negligence of ePHONE. SALES PARTNER hereby
agrees to indemnify and hold harmless ePHONE from any and all claims of whatever
nature brought by any of SALES PARTNER's Customers against ePHONE.

Article 6         USE OF INFORMATION

The  utilization  of any data or  information  received by SALES  PARTNER or its
Customers  from the  utilization  of the  service to be provided by ePHONE is at
SALES PARTNER and its  Customer's  sole and absolute risk.  ePHONE  specifically
disclaims  and denies  any  responsibility  for the  completeness,  accuracy  or
quality of information obtained through the services to be provided hereby.

Article 7         SERVICE AND PREPAID FEES

The Customer  directly  pays long distance  telephone  service fees to ePHONE by
direct charge to credit card or debit account as indicated in the Service Plans.
Prepaid  calling  cards are paid in full to ePHONE prior to  shipment.  The fees
paid to ePHONE is the sum of the number of cards of each  denomination  time the
face value indicated on the prepaid cards.

(a)  The billing  period of the service starts the day after the start-up of the
     Service.  An  itemized  bill  concerning  all calls made  during the billed
     period and showing the telephone numbers in full (10 digits) may be sent to
     the Customer if he so requested in the Customer  Service Plan  Application.
     The  Customer  will have the  ability to view  their bill  on-line by a Web
     interface.

(b)  The Customer  will pay the bills by  automatic  debit to his bankcard or by
     automatic  bank  withdrawal  or any other payment  method  indicated in the
     Service Plan Contract.

Article 8         SUPPORT INQUIRIES

SALES   PARTNER   shall   direct   all   support   inquiries   via   email   to:
support@ephonetelecom.com. ePHONE shall make best effort to resolve any problems
related to ePHONE's network or Customer records. Only after email inquiries have
failed, will ePHONE provide support via telephone.

<PAGE>

Article 9         SERVICE AREA

The service areas for which the terms of this Agreement apply is

                  City                                      Country

Article 10        INDEPENDENT CONTRACTOR

For any and all legal, corporate, or financial purposes,  SALES PARTNER shall be
considered to be an  independent  contractor  of ePHONE.  SALES PARTNER shall be
responsible for all expenses incurred by it which in any way arise out of or not
related to this  Agreement.  SALES  PARTNER  shall  further be  responsible  for
payment of his/her  own income and other  taxes of  whatever  nature,  including
those of its employees or agents, due and owing to any country,  state,  county,
province, territory, municipal authority, or other dully authorized governmental
body.  ePHONE shall not be  responsible  for payment of any such taxes which are
the responsibility of SALES PARTNER hereunder.

Article 11        FINANCIAL ARRANGEMENT

ePHONE shall:

(a)      In  consideration  of the  services  to be  provided  by SALES  PARTNER
         hereunder, pay commissions according to the following structure:

Up-Front Sales Commission for Qualified Customers:
--------------------------------------------------
1.       Business Direct:  $50
2.       Business Connect: $50
3.       Small Office Connect:      $25
4.       Residential Connect:       $15

Recurring Revenue Sales Commissions:

Year 1:  10% of customer revenue
Year 2:  5% of customer revenue
Year 3:  2% of customer revenue and ongoing

(b)  Pay  commissions  on  recurring  revenue  monthly,  from the  second  month
     following the signing of a new Customer. ePHONE will provide a sales report
     showing  activity of SALES  PARTNER  and at the  Customer  level.  Activity
     between  reporting  periods will be available  online to SALES  PARTNER and
     Customer.

Article 12        SCOPE OF AUTHORITY

ePHONE  authorizes  SALES PARTNER to resell ePHONE  services on a  non-exclusive
basis as described above. SALES PARTNER has no authority, apparent or otherwise,
to contract for, or on behalf of ePHONE, or in any other way legally bind ePHONE
in  any  fashion,   nor  shall  SALES   PARTNER  be   authorized   to  make  any
representations  about  ePHONE or its  services  other than to  reiterate to its
clients  SALES  PARTNER  and  ePHONE's  responsibilities  as  outlined  in  this
agreement.

In the event ePHONE signs other Partners in the same territory, ePHONE and SALES
PARTNER will  mutually  evaluate the market in terms of regional  territory  and
functional  services  that  the  SALES  PARTNER  will or will  not  continue  to
represent.

Article 13        CHANGES IN TERMS OF AGREEMENT

ePHONE  reserves the right to make changes to the above terms and  conditions of
this agreement  upon sixty (60) days written notice to SALES PARTNER,  in case a
regulatory or business  condition changes the terms of this agreement,  advising
of the change and the effective date thereof.  Utilization of the service by the
SALES PARTNER  and/or its Customers  following the effective date of such change
shall constitute acceptance by SALES PARTNER of such change(s) in terms.

Article 14        TERMINATION

In the event  that  ePHONE,  at any time,  believes  that the SALES  PARTNER  in
contravention  of the terms and  provisions  of this  Agreement  is selling  the
Service,  ePHONE may at its sole  discretion,  terminate this contract with a 90
day notice.  Causes for  termination  of the contract  are  inability to meet at
least 80% of volume commitments; engaging in illegal activities; misrepresenting
ePHONE services;  inability to pay suppliers such as installers, sales partners,
prepaid calling card distributors;  material change in ownership of the company;
insolvency or bankruptcy.

In  the  event  that  SALES  PARTNER  at  any  time,  believes  that  ePHONE  in
contravention  of the  terms  and  provisions  of this  Agreement  is  unable to
terminate  SALES PARTNER  traffic,  SALES  PARTNER may at it's sole  discretion,
terminate  this contract with a 90-day  notice.  Causes for  termination of this
contract  are  inability to  terminate  traffic due to volume,  inability to pay
SALES PARTNER commissions, insolvency or bankruptcy.

ePHONE  shall  continue  to  support  the SALES  PARTNER's  Customers  and their
additional  requirements,  however,  the SALES  PARTNER  will not be  allowed to
represent  ePHONE in regards to making  additional  sales or engage in any other
activities outlined in this contract.

Article 15        DISPUTES

(a)  Venue:  Should any  dispute  arise under the terms of this  Agreement,  the
     parties  agree that venue for  resolution  of said dispute  shall be in the
     County or Circuit Courts in and for Herndon, VA, USA.

(b)  Attorney's  Fees and  Expenses:  Should any legal action be  instituted  to
     enforce the terms and conditions of this  agreement,  the prevailing  party
     shall be  entitled  to  recover  reasonable  attorney's  fees and  expenses
     incurred at both the trial and appellate levels.

Article 16        TERM

The  financial and service  terms of this non  exclusive  Agreement  shall be in
effect for one (1) year,  to expire on the last day of the month  preceding  the
first  (1) year  anniversary  of the  execution  of this  agreement.  All  other
provisions of this agreement,  specifically  including,  but not limited to, the
indemnification  provisions  herein above,  shall survive the termination of the
financial and exclusivity terms of this agreement.

The contract is automatically  renewed yearly,  unless the provisions of Article
14 are in effect.

Article 17        ENTIRE AGREEMENT AND SEVERABILITY

This  instrument  constitutes  the entire  agreement  between the  parties,  and
represents the complete and entire  understanding of the parties with respect to
the subject  matter of this  agreement.  This  instrument  supersedes  any other
agreement or understanding between the parties,  whether written or oral. In the
event  that  any  term or  provision  of this  instrument  is held by a court of
competent  jurisdiction to be  unenforceable,  then the remaining  provisions of
this  instrument  and the  agreement,  which it evidences,  shall remain in full
force and effect.

IN WITNESS  WHEREOF,  the parties hereto,  intending to be legally bound hereby,
and in consideration of the covenants and agreements contained herein, do hereby
execute this instrument,  with each party warranting their ability to enter into
this agreement for the person or entity herein named as a party hereto.

SALES PARTNER :                                 ePHONE Telecom, Inc.

Date: 08/01/2000                                By:               Date:
Name: Gerrit L.J. Martens, CEO                  08/17/2000

                                                Name: Syd Rahman
                                                Title: V.P. of Marketing & Sales--------------------------------------------------------------------------------

[LOGO] Stake Tech
       STAKE TECHNOLOGY LTD.

FOR IMMEDIATE RELEASE                                               Nasdaq: STKL

         STAKETECH COMPLETES ACQUISITION OF NORTHERN FOOD & DAIRY, INC.
                 Adds Technology, Furthers Vertical Integration

Norval, Ontario - September 18, 2000 - Mr. Jeremy N. Kendall, Chairman and CEO
of Stake Technology Ltd., and Mr. Dennis Anderson, Chairman and CEO of Northern
Food & Dairy, Inc., today announced that Stake has successfully completed the
acquisition of 100 percent of Northern's common shares.

On August 18, 2000, the shareholders of Stake Technology overwhelmingly approved
this transaction, which significantly strengthens the position of StakeTech's
subsidiary, SunRich, Inc., in the soy milk market. Northern produces 65 percent
of the soy milk that is sold in the US. In addition, Northern produces soy
drinks, natural food preservatives, and other food ingredients from three plants
in Minnesota. Because of soy's recognized health advantages and widespread
concerns over lactose intolerance and genetically modified foods, the soy milk
market has grown by more than 30 percent annually in the United States, topping
US$300 million in sales in 1999.

"Management estimates that this acquisition will enable Staketech to exceed $100
million in sales in 2001 in its food group alone," said Mr. Kendall. "As well as
completing SunRich's integration in the soy market, Northern is profitable, and
will add to our bottom line. For the longer term, one of the most exciting
aspects of the acquisition is that we can see applications across the food
industry for Northern's entire line of natural food ingredients".

To help meet the needs of this market, Northern and SunRich are currently
constructing an additional soy milk manufacturing plant in Wyoming, which will
go into production in October of this year. Among the other initiatives of the
newly expanded company, Northern is planning an increase in the capacity of its
main soy production facility in Alexandria and new facilities in other strong
regional markets.

As part of this transaction, Northern's Chairman and CEO, Dennis Anderson, and
Chief Financial Officer, Larry (Andy) Anderson, will join the board of Stake
Technology.

Stake Technology Ltd. is an owner/operator of high-growth ethical businesses,
focused on environmental responsibility and the health and well being of its
communities. StakeTech was named by Profit magazine in its 1999 `Profit 100' as
the 5th fastest growing company in Canada over the past 5 years. Currently, the
company has three business units: Steam Explosion, marketing clean pulping
technologies; BEI/Pecal, a producer, distributor, and recycler of industrial
materials; and SunRich, Inc., an agritech company specializing in
identity-preserved (IP) grain products and natural food ingredients. Each of
these business units has proprietary products and services that win it a solid
competitive advantage in its sector.

For further information, please contact:

Stake Technology Ltd.                       SunRich Inc.
Jeremy N. Kendall, Chairman & C.E.O.        Allan Routh, President
John D. Taylor, President & C.O.O.          Tel: 507-451-3316
Tel: 905-455-1990                           Northern Food & Dairy, Inc.
E-mail: info@staketech.com                  Dennis Anderson, Chairman & C.E.O.
                                            Tel: 320-763-5977

Websites: www.staketech.com  www.bei.ca     www.sunrich.com

                               Ciris International
                               Robin Sundstrom
                               Tel: 416-368-8770

                               www.steamexplosion.com

Note: This news release may contain forward-looking information. Actual future
results may differ materially. The risks, uncertainties, and other factors that
could influence actual results are described in the company's annual report to
shareholders and in SEC reports.

--------------------------------------------------------------------------------

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