Document:

Performance Escrow Agreement

EXHIBIT 10.11

ESCROW AGREEMENT

THIS AGREEMENT is made as of March 11, 2002.

B E T W E E N:

        	
        
           
            	
        
        
        IDEAL ACCENTS, INC., a corporation existing under
        the laws of Ontario

        (hereinafter referred to as "Ideal")
            

                          - and -

                          

        	
        
           

            	
        
        IDEAL ACCENTS HOLDINGS INC., a wholly owned
        subsidiary of Ideal,

        incorporated under the laws of the Province of
        Ontario, Canada

        (hereinafter referred to as "Holdings")
            

- and -

	

   
    	

JOSEPH O'CONNOR, of the City of Ferndale, in the 

State of Michigan

(hereinafter referred to as "O'Connor")
    

- and -

	

   
    	

AYAZ SOMANI, of the City of Toronto, in the

Province of Ontario

(hereinafter referred to as "Somani")
    

    
    - and - 

    
    

    
	
    
       
    	
    
    NASEEM SOMANI, of the City of Toronto, 

    in the
    Province of Ontario, wife of Somani 

    (hereinafter referred to as "Naseem")
    

    

- and -

	
        
           
    	
        
        KARIM SULEMAN, of the City of Markham, in the
        Province of Ontario

(hereinafter referred to as the "Suleman")
    

- and -

	
    	
MACLEOD DIXON LLP, a partnership organized under the

laws of Alberta

(hereinafter referred to as the "Escrow Agent")
    

            WHEREAS on December 13, 2001 Ideal acquired all of the
outstanding shares of Ideal Accents, Inc., Ideal Accents Inc. (Ann Arbor), Ideal
Accents Inc. (Taylor), TOE Inc., all Michigan corporations, in exchange for
Common Shares of Ideal ("Common Shares");

            AND WHEREAS also on December 13, 2001 Holdings acquired
certain of the outstanding shares of Somani Holdings Inc. and AutoFun Canada
Inc., both Ontario, Canada corporations, in exchange for Exchangeable Shares
of Holdings ("Exchangeable Shares");

            AND WHEREAS Holdings was incorporated by Ideal to
accommodate certain tax matters related to the Canadian shareholders;

            AND WHEREAS the Exchangeable Shares have attributes that
make them the economic and voting equivalent of the Common Shares;

            AND WHEREAS pursuant to the foregoing share exchanges
O'Connor received 4,749,481 Common Shares, Somani received 1,520,800
Exchangeable Shares, Naseem received 760,400 Exchangeable Shares and Suleman
received 2,031,250 Exchangeable Shares;

            NOW THEREFORE THIS AGREEMENT WITNESSES that in
consideration of the foregoing and for other good and valuable consideration,
the receipt and sufficiency of which are hereby acknowledged by each of the
parties, the parties hereto hereby agree as follows:

1. THE ESCROW RELATIONSHIP

1.01 Deposit

       

O'Connor, Somani, Naseem and Suleman (collectively referred
to as the "Shareholders") hereby place and deposit in escrow certificates
registered in their names representing 4,749,481 Common Shares, 1,520,800
Exchangeable Shares, 760,400 Exchangeable Shares and 2,031,250 Exchangeable
Shares respectively (collectively the "Escrowed Securities), to be dealt with in
accordance with the terms of this Agreement. The Escrow Agent acknowledges
receipt of the Escrowed Securities.

2. Dividends

2.01 Forfeiture of Dividends

        Should the Board of Directors of Ideal declare or pay any
dividends on the Common Shares and Exchangeable Shares in accordance with
applicable law whether in cash or kind the Shareholders agree that they shall
not be entitled to receive the dividend on any of the Escrowed Securities then
remaining in escrow.

3. Release of Escrowed Securities

3.01 Certificate of Release

        The Escrow Agent shall retain all of the Escrowed Securities
until it receives a joint direction bearing a signature by or on behalf of each
of Ideal, Holdings, O'Connor, Somani, Naseem and Suleman, and certified correct
by the auditors of Ideal, in the form annexed hereto as Appendix 1 (the "Release
Notice") confirming that Ideal has generated the aggregate revenues on a
consolidated basis as set out in clauses 3.02 (a) (b) (c) and (d) in the last
fiscal year ended December 31 and was profitable on a pre-tax basis during that
period.

3.02 Number of Released Securities

  
  	
  (a)   

      	
  If the initial Release Notice (the "Initial Notice")
  confirms that Ideal has generated aggregate revenues on a consolidated basis
  of at least US$25 million in the last fiscal year ended December 31 but has
  not reached the level contemplated by clause (b), (c) or (d) of this section
  3.02, the Escrow Agent shall release and deliver the Escrowed Securities to
  the Shareholders in the following numbers:

      

	
           

        	
           

        	
           (i)

        	
        1,187,370 Ideal Shares to O'Connor;

        
	
           

        	
           

        	
           (ii)

        	
        380,200 Exchangeable Shares to Somani;

        
	
           

        	
           

        	
           (iii)

        	
        190,000 Exchangeable Shares to Naseem Somani; and

        
	
           

        	
           

        	
           (iv)

        	
        507,812 Exchangeable Shares to Suleman.

        

 

	
  (b)   

    	
  If the Initial Notice or any subsequent Release Notice
  confirms that Ideal has generated aggregate revenues on a consolidated basis
  of at least US$50 million in the last fiscal year ended December 31 but has
  not reached the level contemplated by clause (c) or (d) of this section
  3.02,the Escrow Agent shall release and deliver to the Shareholders any
  Escrowed Securities not previously released under clause (a) and additional
  Escrowed Securities in the following numbers:

    

	
           

        	
           

        	
           (i)

        	
        1,187,370 Ideal Shares to O'Connor;

        
	
           

        	
           

        	
           (ii)

        	
        380,200 Exchangeable Shares to Somani;

        
	
           

        	
           

        	
           (iii)

        	
        190,000 Exchangeable Shares to Naseem Somani; and

        
	
           

        	
           

        	
           (iv)

        	
        507,812 Exchangeable Shares to Suleman.

        

   

	
  (c)   

    	
  If the Initial Notice or any subsequent Release Notice
  confirms that Ideal has generated aggregate revenues on a consolidated basis
  of at least US$75 million in the last fiscal year ended December 31 but has
  not reached the level contemplated by clause (d) of this section 3.02 the
  Escrow Agent shall release and deliver to the Shareholders any Escrowed
  Securities not previously released under clause (a) and (b) of this section
  3.02 and additional Escrowed Securities in the following numbers:

    

	
           

        	
           

        	
           (i)

        	
        1,187,370 Ideal Shares to O'Connor;

        
	
           

        	
           

        	
           (ii)

        	
        380,200 Exchangeable Shares to Somani;

        
	
           

        	
           

        	
           (iii)

        	
        190,000 Exchangeable Shares to Naseem Somani; and

        
	
           

        	
           

        	
           (iv)

        	
        507,812 Exchangeable Shares to Suleman.

        

 

	
  (d)   

    	
  If the Initial Notice or any subsequent Release Notice
  confirms that Ideal has generated aggregate revenues on a consolidated basis
  of at least US$100 million in the last fiscal year ended December 31 the
  Escrow Agent shall release and deliver any remaining balance of the Escrowed
  Securities to the Shareholders.

    

3.03 Change of Control

        In the event of a change of control of Ideal by way of
merger, acquisition or take-over the Escrowed Securities shall immediately be
released from escrow by the Escrow Agent who shall be able to rely on public
disclosure of such event and on written request of the Shareholders acknowledged
by Ideal and Holdings.

3.04 Termination of Escrow

        This Escrow Agreement shall terminate on the date on which
the Escrow Agent has released all of the Escrowed Securities.

3.05 No Dealing with Securities

        The Escrowed Securities will not be sold, transferred,
assigned, pledged as security, re-registered, broken up or otherwise dealt with
until such time as they are released from escrow hereunder.

4. Liability of Escrow Agent

4.01 Reliance of Escrow Agent on Documents

        The Escrow Agent may assume that all documents on which it
relies in order to carry out its obligations under this Escrow Agreement are
valid and properly authorized and have been properly signed by or on behalf of
each party on whose behalf any signature appears on any such document. The
Escrow Agent need not question the authenticity of any such document or any
signature thereon, nor inquire whether the person who signed, issued or
authenticated any such document, or purported to do so, had authority to do so.
The Escrow Agent may rely upon any document that it believes in good faith to be
genuine, sufficient and properly presented in accordance with the provisions of
this Escrow Agreement. The Escrow Agent has no duty to determine whether any
provision of any agreement between Sears and the Principal Shareholder Group (or
any of them) has been performed.

4.02 Interpleader by Escrow Agent

        If an action is commenced in respect of which the Escrow
Agent may interplead or if an action is commenced by the Escrow Agent to
interplead (which the Escrow Agent shall have the right to do, in its sole and
absolute discretion, in the event of any dispute between or among Ideal and the
Shareholders (or any of them) of which the Escrow Agent has notice with respect
to the release of the Escrowed Securities hereunder, the Escrow Agent may
deposit the Escrowed Securities with an Ontario court of competent jurisdiction,
whereupon the Escrow Agent shall be discharged from all of its obligations under
this Escrow Agreement.

4.03 Indemnity in Favour of the Escrow Agent

        Ideal and the Shareholders jointly and severally
unconditionally and irrevocably agree to indemnify and save the Escrow Agent
harmless from all claims, suits, demands, actions, costs, damages and
liabilities brought by or owing to parties other than the parties hereto (and
excluding any liability of the Escrow Agent pursuant to section 3.05 hereof)
arising out of or in connection with the Escrow Agent acting as escrow agent
hereunder, including without limitation costs of litigation and legal fees (on a
solicitor and his own client basis).

4.04 Attachment

        The Escrow Agent is authorized, in its sole and absolute
discretion, to comply with all writs, orders or decrees entered or issued by any
court of competent jurisdiction which purport to:

	 	
(a)   

    	
attach, garnishee or levy upon the Escrowed Securities;

    
	 	
        (b)   

        	
        stay or enjoin the delivery of the Escrowed
        Securities; 

        
	 	
        (c)   

        	
        direct the release of the Escrowed Securities in a
        specified manner; or

        
	 	
        (d)   

        	
        otherwise affect the Escrowed Securities in any way.

        

        The Escrow Agent shall not be liable to Ideal, Holdings or
any of the Shareholders or to any other person, firm or corporation because it
obeys or complies with any such writ, order or decree, even if such writ, order
or decree is subsequently reversed, modified, annulled, set aside or vacated.

4.05 Liability of Escrow Agent

        The Escrow Agent shall have no liability whatever for any
loss or damage suffered by Ideal, Holdings or any of the Shareholders, however
caused, including any loss or damage arising from any mistake, negligence or
error in judgment of the Escrow Agent or its partners, associates, employees or
agents. The Escrow Agent shall be liable only for its own willful misconduct or
lack of good faith in carrying out its obligations under this Escrow Agreement.
Once the Escrow Agent has delivered the Escrowed Securities in accordance with
any provision of this Escrow Agreement, the Escrow Agent shall be released and
discharged from all obligations hereunder and shall have no further
responsibility towards Ideal, Holdings or the Shareholders (or any of them).

4.06 Opinion of Counsel

        The Escrow Agent may consult with counsel or other experts,
advisors or agents whose advice the Escrow Agent in its absolute discretion
considers desirable in carrying out its obligations under this Escrow Agreement.
Any opinion of counsel shall be complete authorization and protection for the
Escrow Agent in respect of any action taken or omitted.

4.07 No Implied Duties of Escrow Agent

        This Escrow Agreement sets forth all of the duties of the
Escrow Agent in respect of the Escrowed Securities. The Escrow Agent shall not
refer to, and shall not be bound by, the provisions of any other agreement other
than the terms of this Escrow Agreement and no implied duties or obligations of
the Escrow Agent may be read into this Escrow Agreement. The Escrow Agent shall
not be under any duty to give the Escrowed Securities any greater degree of care
than it gives its own similar property. The Escrow Agent's duty to deliver the
Escrowed Securities shall be fully performed by delivering the Escrowed
Securities it has actually received, uninsured, as specified in this Escrow
Agreement.

5. Expenses of Escrow Agent

        The Escrow Agent shall be entitled to be compensated for all
time spent by the Escrow Agent in discharging its obligations under this
Agreement or otherwise arising as a direct consequence of the Escrow Agent
becoming a party to this Agreement and to be reimbursed for all of its
out-of-pocket expenses (such compensation and reimbursement being sometimes
collectively referred to hereafter as "Escrow Fees") for carrying out its duties
hereunder. Ideal and the Shareholders shall be jointly and severally liable to
the Escrow Agent for all Escrow Fees.

6. Change in the Escrow Agent

6.01 Resignation of the Escrow Agent

        The Escrow Agent may resign and be discharged from all of its
obligations in this Escrow Agreement by giving Ideal, Holdings and the
Shareholders thirty (30) days notice or such shorter notice as they may accept.
If the Escrow Agent resigns, a new escrow trustee shall be appointed by mutual
agreement of Ideal and the Shareholders. 

        If the parties fail to appoint a successor within forty-five
(45) days of receipt of the Escrow Agent's notice of resignation, the Escrow
Agent shall be entitled to appoint its successor, provided such successor is a
reputable law firm the partners and associates of which are duly qualified to
practice law in the Province of Ontario, and the Escrow Agent shall thereupon
advise the other parties hereto of such appointment. Upon appointment, the newly
appointed escrow agent shall be vested with the same powers, rights,
indemnities, duties and responsibilities as if it had been originally named as
Escrow Agent, without any further assurance, act or instrument, and there shall
be immediately executed all such instruments, if any, as the Escrow Agent
considers necessary and advisable.

6.02 Replacement of the Escrow Agent

        Ideal, Holdings and the Shareholders may at any time jointly
replace the Escrow Agent by delivering to the Escrow Agent a notice signed by
Ideal, Holdings and the Shareholders appointing a new escrow agent as the Escrow
Agent hereunder.

6.03 Obligations of the Escrow Agent When Changed

        Each new escrow agent shall be vested with the same powers,
rights, duties and responsibilities as if it had been originally named herein as
Escrow Agent, without any further assurance, conveyance, act or deed. As soon as
it has been advised of the appointment of such new escrow agent, and subject to
receipt by the Escrow Agent of all Escrow Fees including unbilled
work-in-progress and expenses, the Escrow Agent will deliver to the new escrow
agent the Escrowed Securities in its possession.

7. General

7.01 Personal Appointment

        This appointment is a personal one and the duty of the Escrow
Agent is only to Ideal, Holdings and the Shareholders, their successors and
assigns and to no other person, firm or corporation whomsoever.

7.02 Irrevocable Agreement

        This Escrow Agreement shall not be revoked, rescinded or
modified as to any of its terms and conditions, except by instrument in writing
signed by Ideal, Holdings, the Shareholders and the Escrow Agent.

7.03 Notice

        All notices and other documents required or permitted to be
given or delivered hereunder shall be in writing and shall be effectively given
or delivered if hand delivered, mailed by prepaid registered mail, return
receipt requested, or sent by facsimile transmission addressed to the party or
parties to whom it is to be given or delivered at the address shown below for
such party or parties or at such other address or addresses as the party or
parties to whom such notice or document is to be given or delivered shall have
last notified all other parties hereto in accordance with the provisions of this
section:

                            (a)        if to Somani or Naseem, at:

                                            151 Sandcherry Court

                                            Pickering, Ontario

                                            L1V 6S8

                                            Facsimile: (905) 509-3578

                            (b)        if to Suleman, at:

                                            5 Mary Elizabeth Crescent

                                            Markham, Ontario

                                            L3R 9M2

                                            Facsimile: (905) 947-9841

                            (c)        if to Ideal or O'Connor, at:

                                            c/o Ideal Accents, Inc.

                                            10200 W. Eight Mile

                                            Ferndale, Michigan 48220

                                            Facsimile: (248) 542-1105

                            (d)        if to the Escrow Agent, at:

                                            Macleod Dixon LLP

                                           
Canada Trust Tower

                                            BCE Place, P.O. Box 505

                                            161 Bay Street, Suite 3900

                                            M5J 2S1

                                            Attention: David A. Knight

                                           
Facsimile: (416) 360-8277

          
        
      
    
  

Any such notice or document shall:

(a)    if hand delivered, be deemed to have been given and received
on the date of delivery;

(b)    if mailed, be deemed to have been given and received on the
date of delivery shown on the return receipt; and

(c)    if transmitted by facsimile transmission, be deemed to have
been given and received on the next business day following the day of sending.

        In case of postal disruption, such notices or documents must
be either hand delivered or sent by facsimile transmission.

7.04 Further Assurances

        Each of the parties hereto covenants and agrees to do all
acts and things and execute all documents as may be necessary to give effect to
this Escrow Agreement.

7.05 Governing Law

        This Escrow Agreement shall be governed by, and construed and
enforced in accordance with, the laws in force in the Province of Ontario
(excluding any conflict of laws rule or principle which might refer such
construction to the laws of another jurisdiction). Each party irrevocably
submits to the non-exclusive jurisdiction of the courts of Ontario with respect
to any matter arising hereunder or related hereto.

7.06 Headings

        The headings in this Escrow Agreement are solely for the
convenience of reference and shall not affect its interpretation.

7.07 Enurement

        This Escrow Agreement shall enure to the benefit of and be
binding upon each of the parties hereto and their respective heirs, executors,
legal personal representatives, administrators, successors and assigns.

7.08 Survival

        Notwithstanding the termination of this Agreement, the
provisions of sections 4.01, 4.03, 4.04, 4.05, 4.06, 4.07 and 5 shall survive
such termination and continue in full force and effect for the benefit of the
Escrow Agent.

7.09 Counterparts and Facsimile Signature

        This Agreement may be executed in one or more counterparts
and may be validly executed by any party by facsimile transmission of the
signature of such party or its designated representative.

        IN WITNESS WHEREOF parties hereto have duly executed this
Escrow Agreement as of the date first written above.

	
    	
MEDALLION CAPITAL CORP.

By: /s/ Stafford Kelley

Stafford Kelley

President

    

	
   

    	
)

    
	
   

    	
)

    
	
__________________________   

    	
)   

    	
 /s/ Joseph O'Connor

    

    
	
Witness   

    	
)   

    	
Joseph O'Connor

    
	
   

    	
)

    
	
__________________________   

    	
)   

    	
 /s/ Ayaz Somani

    

    
	
Witness   

    	
)   

    	
Ayaz Somani

    
	 	 	 
	

    
	
__________________________   

    	
)   

    	
 /s/ Naseem Somani

    

    
	
Witness   

    	
)   

    	
Naseem Somani

    
	
   

    	
)

    
	
__________________________   

    	
)   

    	
 /s/ Karim Suleman

    

    
	
Witness   

    	
)   

    	
Karim Suleman

    
	
   

    	
)

    

                    
                     

                    	
                        	
                    
                    
                    IDEAL ACCENTS, INC.

                        
	
                    
                    
                      
                    
                        

                        	
                    By: /s/ Joseph O'Connor

                        

                        
	
                       

                        	
                    Name: Joseph O'Connor 

                        
	
   

                        	
Title: Chairman and CEO
 

                        
	
                        
	
                     	
                     
	
                    
  
                    
                        

                        	
                    
                    IDEAL ACCENTS HOLDINGS INC.

                        
	
                    
  
                    
                        

                        	
                    By: /s/ Ayaz Somani

                        

                        
	
   

                        	
Name: Ayaz Somani

                        

                        
	
   

                        	
Title: President
 

                        
	
 	
 
	
                    
  
                    
                        

                        	
                    
                    MACLEOD DIXON LLP

                        
	
                       

                        	
                    By: /s/ David A. Knight
            
                        

                        
	
               

                        	
            David A. Knight  

                        
	
               

                        	
            Partner
 

                        

APPENDIX 1

Release Notice

                    

To: Macleod Dixon LLP (the "Escrow Agent")

Pursuant to the provisions of the Escrow Agreement (the
"Escrow Agreement") dated as of March 11, 2002 between Ideal Accents, Inc.,
Ideal Accents Holdings Inc., Joseph O'Connor, Ayaz Somani, Naseem Somani, Karim
Suleman and the Escrow Agent, the undersigned hereby confirm that Ideal has
generated aggregate revenues on a consolidated basis of not less than
US$__________________________ during the fiscal period ended___________________
and was profitable on a pre-tax basis in that fiscal period and direct that you
release the Escrowed Securities in your possession to O'Connor, Somani, Naseem
and Suleman in the manner set out in the Escrow Agreement.

All capitalized terms not otherwise defined herein have the
meanings ascribed to them in the Escrow Agreement.

DATED this ________ day of ________________, _______.

	
   

    	
)

    
	
_____________________________   

    	
)   

    	
____________________________________

    
	
Witness   

    	
)   

    	
Joseph O'Connor

    
	
   

    	
)

    
	
_____________________________   

    	
)   

    	
____________________________________

    
	
Witness   

    	
)   

    	
Ayaz Somani

    
	
   

    	
)

    
	
_____________________________   

    	
)   

    	
____________________________________   

    
	
Witness   

    	
)   

    	
Naseem Somani

    
	
   

    	
)

    
	
_____________________________   

    	
)   

    	
____________________________________

    
	
Witness   

    	
)   

    	
Karim Suleman

    

 

	

IDEAL ACCENTS HOLDINGS INC.   

    	

IDEAL ACCENTS, INC.

    
	

    
	
By: _______________________________   

    	
By:
_____________________________

    
	
Name:_____________________________   

    	
Name:____________________________

    
	
          Authorized Signing Officer   

    	
          Authorized Signing Officer

    

I/WE ___________________________ auditors for Ideal Accents,
Inc. hereby certify that Ideal Accents, Inc. did produce the aggregate
consolidated revenues stated above and the Company was profitable on a pre-tax
basis during the fiscal period referred to.

________________________________

Name of Audit Firm

By:_____________________________

Authorized Signing OfficerLetter of Intent

EXHIBIT 10.12

February 20, 2002

 

Auto Conversions, Inc.

20050 Bellaire 

Royal Oak, MI

USA 48067

Attn: Mr. Mike Patton

Non Binding Letter of Intent

This non-binding Letter of Intent sets out the terms and conditions under
which Ideal Accents, Inc. ("Ideal") proposes to acquire certain assets from Auto
Conversions, Inc. ("Auto") and to acquire a Loan due by Auto to its key
principal Mike Patton.

1.    Ideal will purchase the following assets:

	
    (a)  

    	
    Accounts Receivable of  

    	
    $ 30,000
	
    (b)  

    	
    Inventory of  

    	
    $ 30,000
	
    (c)  

    	
    Machinery, equipment, vehicles, furniture and fixtures of  

    	
    $ 70,000
	
    (d)  

    	
    Client list  

    	
    $ 70,000
	
   

    	
TOTAL  

    	
    $200,000

These amounts have been rounded and will be subject to adjustment on closing.
Any adjustment to (a), (b) or (c) shall be added to or subtracted from (d) to
have the total remain at $200,000.

2.    Payment of this purchase price shall be made up by
assumption of the following liabilities:

	
      (a)  

      	
      National Bank Loan  

      	
      $ 74,000
	
      (b)  

      	
      Other loan  

      	
      $ 5,000
	
      (c)  

      	
      Webasto payables  

      	
      $ 70,000
	
      (d)  

      	
      Other accounts payables  

      	
      $ 51,000
	
         

      	
      TOTAL  

      	
      $200,000

These amounts are subject to adjustment in the following manner on closing:
If the amount being assumed is less than $200,000 then the amount paid for the
Loan shall be increased by the difference between $200,000 and the amount being
assumed by adding this amount to the number of Shares payable on closing. If the
amount being assumed is more than $200,000 then any amount over $200,000 shall
first be reduced by any increase in accounts receivable over $30,000 and the
balance, if any, shall reduce the amount paid for the Loan and shall be deducted
from the amount of Shares due on closing.

If the Other loan in the amount of $5,000 is required to be paid on closing
Mike Patton agrees that the first cash payment on the Loan shall be reduced by
$5,000 and this amount added to the second cash payment.

Ideal will indemnify Mike Patton or have him released from any personal
guarantees related to liabilities of Auto assumed by Ideal. Ideal will attempt
to have Mike Patton released from the personal guarantees.

Ideals proposal contained herein is subject to arranging a pay down of the
National Bank loan over a minimum period of two (2) years.

3.    Auto has a Loan due to Mike Patton in the amount of
approximately $180,000 which bears no interest and has no payments or due date.
Ideal proposes to purchase this Loan for the sum of $150,000 payable as follows:

On closing $20,000 plus 100,000 common shares (the "Shares") of Ideal
    valued at $1.00 per share, a further $15,000 due sixty (60) days after the
    closing and $15,000 within one hundred and twenty (120) days of the closing
    date subject to adjustment on closing in accordance with Section 2 above.

  
  
  4.    On closing Ideal will enter into an employment or consulting agreement, at
  the option of Mike Patton, to employ the services of Mike Patton for a term of
  two (2) years at $75,000 per year in a form satisfactory to his solicitor,
  which will not be arbitrarily withheld. These services, amongst other things,
  shall include assisting Ideal to retain the Auto clients and assisting in
  other acquisitions. In addition to the annual compensation Mike Patton shall
  be included in the company's health insurance program wherein the employee
  pays fifty per cent (50%) of the premium. Ideal will provide a $900 per month
  car allowance for vehicle and maintenance. If Mike Patton chooses to enter
  into an employment agreement rather than a consulting agreement Ideal will be
  responsible for the company portion of all FICA contributions, any state
  required medical contribution, unemployment taxes and any other compulsory
  employer share of cost.

  5.    Both the asset purchase and the loan purchase agreements shall include
  non-compete clauses. Said non-compete provision shall include amongst other
  standard provisions the restriction of solicitation of clients of both Auto
  and Ideal and employees of Ideal or setting up a competitive operation within
  200 miles of any Ideal outlet for a period of one (1) year after Mike Patton
  ceases to be an employee of Ideal. If Mike Patton quits or is discharged for
  cause from his employment from Ideal then these non-compete provision shall
  extend for a period of three (3) years from the date he is first employed.

  6.    Auto and Mike Patton understand that Ideal is a public company in the
  process of filing a registration statement to become a fully reporting issuer
  under the Securities Act of 1933 and the Securities and Exchange Act 1934 and
  intends to apply to NASD to have its common shares trade on the NASD Bulletin
  Board. Auto and Mike Patton agree to provide any information regarding their
  affairs as may be required by any of the regulatory authorities and further
  agrees that the Shares to be issued on closing shall be restricted from
  trading for a period of two (2) years from the date when the common shares
  begin to trade or the Closing date, whichever is later.

  7.    Immediately following acceptance of this Non-Binding Letter of Intent,
  Ideal at its expense shall have prepared formal agreements setting out the
  terms and conditions described herein and will deliver a copy to Mike Patton
  and Auto within ten (10) days of acceptance hereof. The parties hereto agree
  that they will not arbitrarily refuse to execute the formal agreements.

  8.    Each party shall be responsible for their own cost of legal counsel and
  advisors related to the review of the Letter of Intent and the formal
  agreements.

  9.    Closing shall take place as soon as practical following the signing of the
  formal agreement but in any event not more than thirty (30) days after unless
  agreed to in writing by each of the parties hereto.

  10.    The parties hereto acknowledge and agree that information they receive from
  the other party is confidential. Neither party shall release any of the
  confidential information without written consent except:

  (a)    to its own officers, directors, employees, legal counsel, and
    consultants provided all of the above shall be restricted from release of
    such confidential information to any arms length third party; and

    (b)    any party may release confidential information if required by law or
    regulation by which the party is governed; and 

    (c)    any information in the public domain is excluded.

  
  11.    Auto and Mike Patton agree to make available all records and information
  reasonably requested by Ideal, required for the preparation of the formal
  agreements. Mike Patton further agrees to assist Ideal in obtaining any
  acknowledgements required with respect of the assets acquired or liabilities
  assumed and will assist if requested in the negotiations with the Bank and any
  other loans or accounts payable in an effort to have these amounts retired
  over a reasonable period of time provided except for the Bank loan this shall
  not be a condition of closing.

  12.    Auto and Mike Patton agree not to solicit any other individual or
  corporation to purchase assets or the Company or provide financing to Auto
  until the formal agreements are presented and a reasonable time has been
  allowed for their negotiation and execution except loans required for day to
  day operations prior to closing.

  13.    Auto and Mike Patton covenant and agree to be bound by Sections 11 and 12
  of this Non-Binding Letter of Intent during the time contemplated by these
  Sections and Section 8.

If the terms and conditions set out herein are acceptable please signify by
signing below where indicated and fax an executed copy to Medallion Capital
Corp. at 416-865-1250. The parties acknowledge that facsimile signatures are
acceptable.

Yours truly,

Ideal Accents, Inc.

Per: /s/ Joseph O'Connor 

      Joseph O'Connor, CEO

We understand and agree with the terms and conditions set out herein this
_____ day
of February 2002.

AUTO CONVERSIONS, INC.

Per: /s/ Mike Patton 

      Mike Patton

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