Document:

<PAGE>
10.09

                                    EXHIBIT 1

                          Independent Auditors' Consent

We  hereby  consent  to  the  incorporation  by  reference  in  the Registration
Statement  on  Form  SB-2/A  of  Dtomi,  Inc.  of  our report for the year ended
December  31, 2001 and from September 20, 2000 (inception) to December 31, 2000,
dated  March  22,  2002,  relating  to the financial statements of International
Manufacturers  Gateway, Inc. (predecessor of Dtomi, Inc.) and our report for the
year  ended  December  31,  2000  dated March 22, 2002 relating to the financial
statements  of  American  Manufacturers.com,  Inc. (predecessor of International
Manufacturers  Gateway,  Inc.  )  which  reports appears in the January 21, 2002
current  report  on  Form  8-K/A  (amendment  1)  of  Dtomi,  Inc.

Our  reports,  both  dated  March  22, 2002 contains explanatory paragraphs that
state  that  International  Manufacturers  Gateway,  Inc.  and  American
Manufacturers.com,  Inc.,  have  ceased operations, liquidated substantially all
assets, and are in default on certain related party notes payable and on certain
notes  payable  to  banks  which raises substantial doubt about their ability to
continue  as  going  concerns.  The  financial  statements  do  not  include any
adjustments  that  might  result  from  the  outcome  of  that  uncertainty.

SALBERG  &  COMPANY,  P.A.
Boca  Raton,  Florida
November  26,  2002

                                       50
<PAGE><PAGE>
                                    EXHIBIT 2

                       [Letterhead of The Otto Law Group]

                                November 26, 2002

  Dtomi,  Inc.
  200  Ninth  Avenue  North
  Suite  220,  Safety  Harbor,  Florida,  34965

         Re:  Registration  of Common Stock of Dtomi, Inc., a Nevada corporation
              ("Dtomi")

  Ladies  and  Gentlemen:

           In  connection with the registration statement on Form SB-2 under the
Securities  Act of 1933, as amended, (i) 10,994,460 shares of common stock to be
issued  in private offerings, (ii) 1,831,798 shares of common stock to be issued
in  private  offering,  (iii)  the issuance of 5,000,000 shares of common stock,
1,700,000  shares  of  common  stock to be issued as part of the Network 60, LLC
("Network 60") share exchange agreement, and (iv) 100,000 shares of common stock
to  be  issued  to three (3) individuals for services rendered, we have examined
such  documents  and  have  reviewed such questions of law as we have considered
necessary  and  appropriate for the purposes of this opinion and, based thereon,
we  advise  you that, in our opinion, when such shares have been issued and sold
pursuant  to  the  applicable  provisions  of  the  private  offering, the share
exchange  agreement  by  and  between  Network  60  and  Dtomi,  and  employment
agreement, in accordance with the registration statement referenced herein, such
shares  will  be  validly  issued,  fully  paid and assessable shares of Dtomi's
common  stock.

           We  hereby consent to the filing of this opinion as an exhibit to the
above  described  registration  statement.

                                                Very  truly  yours,

                                                THE  OTTO  LAW  GROUP,  PLLC
                                                ----------------------------
                                               /s/  The  Otto  Law  Group,  PLLC

                                       51

<PAGE>Exhibit 10.13(e)

Exhibit
  10.12(e)

	SECOND
      AMENDMENT TO EMPLOYMENT AGREEMENT
	 	 	 	 	 
	This Second
      Amendment to Employment Agreemet is made and entered into as of November
      19, 2002, by and between PriceSmart, Inc., a Delaware Corporation (“Employer”)
      and Allan C. Youngberg (“Executive”).
	 	 	 	 	 
	Recitals	 	 	 	 
	 	 	 
	A)	 	On July
      23, 1999, an Employment Agreement was made and entered into by and between
      Employer and Executive.
	B)	 	On September
      26, 2001, a First Amendment to Employment Agreement was made and entered
      into by and between Employer and Executive.
	C)	 	Pursuant
      to a Memorandum dated October 16, 2001, Executive’s Annual Base Salary
      was increased to $210,000, effective as of September 1, 2001.
	D)	 	Employer
      and Executive now desire to further amend the Employment Agreement, as set
      forth herein below:
	 	 	 	 	 
	Agreement	 	 	 
	 	 	 	 	 
	1)	 	Section
      3.1 of the Employment Agreement, which currently provides: 
	 	 	 	 	 
	 	 	 3.1	 	Term.
      The term of Executive’s employment hereunder shall commence on August
      13, 1999 and shall continue until August 12, 2002, unless sooner terminated
      or extended as hereinafter provided (the “Employment Term”).
    
	 	 	 	 	 
	 	 	is hereby
      amended to provide as follows:
	 	 	 	 	 
	 	 	3.1	 	Term.
      The term of Executive’s employment hereunder shall commence on August
      13, 1999 and shall continue until August 12, 2003 unless sooner terminated
      or extended as hereinafter provided (the “Employment Term”).
	 	 	 	 	 
	2)	 	All other
      terms of the Employment Agreement, as amended, shall remain unaltered and
      fully effective.
	 	 	 	 	 

	Executed
      in San Diego, California, as of the date first written above.
	 	 
	EXECUTIVE	EMPLOYER
	 	 
	 	PRICESMART, INC.
	/s/ALLAN
      C. YOUNGBERG	By: /s/GIL PARTIDA

      Name: Gil Parida

      Its: PresidentExhibit 10.31(b)

Exhibit 10.29(b)

Contract
  Number BJ003677.357 

SUPPLEMENTAL AGREEMENT
TO THE

PRC TECHNOLOGY LICENSE AGREEMENT (AMENDED)

BETWEEN

	 	 
	(1)	PRICESMART, INC. a
      corporation organized and existing under the laws of the State of Delaware,
      United States of America (USA), with a principal office and place of business
      at 4649 Morena Blvd., San Diego, CA 92117, USA (Licensor);
	 	 
	(2)	NOVONT HOLDINGS CO.,
      LTD., a limited liability company, organized and existing under the laws
      of the People's Republic of China (PRC), with its registered address at
      Xuhai Building, Room 601, No. 86 Haidian Road, Haidian District, Beijing,
      PRC (Licensee);
	 	 
	(3)	NOVONT, INC. dba TIMESTONE
      INTERNATIONAL GROUP, a corporation organized and existing under the laws
      of the State of California, USA, with its registered address at 444 South
      Flower St., Los Angeles, CA 90071;
	 	 
	(4)	CHENG CHENG IMPORT-EXPORT
      CO., LTD., a company organized and existing under the laws of the PRC possessing
      valid foreign trade rights, with its registered address at No. 18 Xueqing
      Road, Haidian District, Beijing, PRC, as agent on behalf of Licensee for
      the importation of the relevant technology and goods under this Agreement.
	 	 
	WHEREAS,
      the above-mentioned parties (the Parties) signed a “PRC Technology
      License Agreement (Amended)” (the Agreement) on 28 February
      2001; and
	 	 
	WHEREAS,
      the Parties wish to clarify certain questions regarding the Agreement; 
    
	 	 
	THEREFORE,
      the Parties hereby agree as follows: 
	 	 
	1.	The Parties agree
      to delete Articles 5.5, 15.2 and 16 of the original Agreement. 
	 	 
	2.	The Parties agree
      to add the following provisions to Article 5.6:
	 	 
	 	The Parties shall
      comply with the “Agreement between the Government of the United States
      of America and the Government of the People’s Republic of China for
      the Avoidance of Double Taxation and the Prevention of Tax Evasion with
      Respect to Taxes on Income”. As Licensor is the ultimate payor of taxes
      on the income obtained by it in the PRC, Licensor agrees that Licensee will
      withhold taxes and fees payable in accordance with PRC law from the payments
      which Licensee is to make to Licensor and provide to Licensor official receipts
      for all such taxes and fees.

 

	3.	The Parties agree
      to add the following provisions to Article 6.4:
	 	 
	 	All taxes in connection
      with the execution of this Agreement levied on the Licensee shall be borne
      by the Licensee. All taxes arising outside of the PRC in connection with
      the execution of this Agreement, shall be borne by the Licensor.
    
	 	 
	 4.	This Supplemental
      Agreement is supplemental to the Agreement and incorporates by reference
      Article 13 (Arbitration), Article 14.8 (Applicable Law) and Article 14.9
      (Language).
	 	 
	IN WITNESS
      WHEREOF, the parties, having full power and authority to enter into this
      Agreement, have executed this Agreement on ____June 2001.
	 	 

	LICENSEE	NOVONT HOLDINGS CO.,
      LTD.
	 	 
	 	By: /S/ (SIGNATURE
      ILLEGIBLE)

                  
      (Print Name and Title)
	 	 
	 	Xuhai Building,
        Room 601

        No. 86 Haidian Road,

        Haidian District,

        Beijing, PRC

        Fax Number: __________________________

	 	 
	LICENSOR	PRICESMART, INC.
	 	 
	 	By /S/ ROBERT M. GANS

      Robert M. Gans, Executive Vice President

                                     
      (Print Name and Title)
	 	 
	 	4649 Morena Blvd.

      San Diego, CA 92117

      Fax Number: 858-581-4707
	 	 
	US LICENSEE	NOVONT, INC., DBA
      TIMESTONE INTERNATIONAL GROUP
	 	 
	 	By: /S/ (SIGNATURE
      ILLEGIBLE)

                  
      (Print Name and Title)
	 	 
	 	444 South Flower Street

      Los Angeles, CA 90071

      Fax Number: 
	 	 
	IMPORT
      AGENT	CHENG CHENG IMPORT-EXPORT
      CO., LTD.
	 	 
	 	By: /S/ (SIGNATURE
      ILLEGIBLE)

                  
      (Print Name and Title)
	 	 
	 	 No. 18 Xueqing Road,

      Haidian District

      Beijing, PRC

      Fax Number:Exhibit 10.58(a)

Exhibit
  10.56(a)  

EMPLOYMENT AGREEMENT

       THIS EMPLOYMENT AGREEMENT (the “Agreement”)
is made and entered into as of January 11, 2000, by and between PriceSmart, Inc.,
a Delaware corporation (“Employer”), and Edward Oats, (“Executive”).
RECITALS

       A.
  Employer currently employs and desires to continue to employ Executive as Senior
  Vice President of Employer. 

       B.
  Executive desires to retain such position upon the terms and subject to the
  conditions herein provided. 

TERMS AND CONDITIONS

       NOW,
  THEREFORE, in consideration of the foregoing premises and mutual covenants and
  conditions hereinafter set forth, and for other good and valuable consideration,
  the receipt and adequacy of which are hereby acknowledged, the parties hereto
  agree as follows:

ARTICLE
  I

  EMPLOYMENT AND DUTIES

       1.1
  Position and Duties. Executive shall serve as Senior Vice President
  of Employer. Executive shall have such duties and authority as are customary
  for, and commensurate with, such position, and such other related duties and
  authority as may from time to time be delegated or assigned to him by the Chief
  Executive Officer or the Board of Directors of Employer. Executive shall discharge
  his duties in a diligent and professional manner.

       1.2
  Outside Business Activities Precluded. During his employment, Executive
  shall devote his full energies, interest, abilities and productive time to the
  performance of this Agreement. Executive shall not, without the prior written
  consent of Employer, perform other services of any kind or engage in any other
  business activity, with or without compensation, that would interfere with the
  performance of his duties under this Agreement. Executive shall not, without
  the prior written consent of Employer, engage in any activity adverse to Employer’s
  interests.

       1.3
  Place of Employment. Unless the parties agree otherwise in writing,
  during the Employment Term (as defined in Section 3.1 below) Executive shall
  perform the services he is required to perform under this Agreement at Employer’s
  offices located in San Diego, California; provided, however, that Employer may
  from time to time require Executive to travel temporarily to other locations
  on Employer’s business.

ARTICLE
  II

  COMPENSATION

       2.1
  Salary. For Executive’s services hereunder, Employer shall pay
  as base salary to Executive the amount of $105,000 during each year of the Employment
  Term. Said salary shall be payable in equal installments in conformity with
  Employer’s normal payroll period. Executive shall receive such salary increases,
  if any, as Employer, in its sole discretion, shall determine.

       2.2
Bonus. During the Employment Term Executive shall be entitled to participate
in Employer’s Bonus Plan.  
       2.3
  Other Benefits. Executive shall be entitled to participate in and receive
  benefits under Employer’s standard company benefits practices and plans
  for officers of Employer, including medical insurance, long-term disability,
  life insurance, profit sharing and retirement plan, and Employer’s other
  plans, subject to and on a basis consistent with the terms, conditions and overall
  administration of such practices and plans. Employer may from time to time in
  its sole discretion grant such additional compensation or benefits to Executive
  as it deems proper and desirable.

       2.4
  Expenses. During the term of his employment hereunder, Executive shall
  be entitled to receive prompt reimbursement for all reasonable business-related
  expenses incurred by him, in accordance with the policies and procedures from
  time to time adopted by Employer, provided that Executive properly accounts
  for such business expenses in accordance with Employer policy.

       2.5
  Deductions and Withholdings. All amounts payable or which become payable
  under any provision of this Agreement shall be subject to any deductions authorized
  by Executive and any deductions and withholdings required by law.

ARTICLE
  III

  TERM OF EMPLOYMENT

       3.1
  Term. The term of Executive’s employment hereunder shall commence
  on March 31, 2000 and shall continue until March 31, 2001 unless sooner terminated
  or extended as hereinafter provided (the “Employment Term”).

       3.2
Extension of Term. The Employment Term may be extended by written amendment
to this Agreement signed by both parties. 
       3.3
  Early Termination by Executive. Executive may terminate this Agreement
  at any time by giving Employer written notice of his resignation ninety (90)
  days in advance; provided, however, that the Employer may determine upon receipt
  of such notice that the effective date of such resignation shall be immediate
  or some time prior to the expiration of the ninety day notice period. Executive’s
  employment shall terminate as of the effective date of his resignation as determined
  by Employer.

       3.4
  Termination for Cause. Prior to the expiration of the Employment Term,
  Executive’s employment may be terminated for Cause by Employer, immediately
  upon delivery of notice thereof. For these purposes, termination for “Cause”
  shall mean termination because of Executive’s (a) repeated and habitual
  failure to perform his duties or obligations hereunder; (b) engaging in any
  act that has a direct, substantial and adverse effect on Employer’s interests;
  (c) personal dishonesty, willful misconduct, or breach of fiduciary duty involving
  personal profit; (d) intentional failure to perform his stated duties; (e) willful
  violation of any law, rule or regulation which materially adversely affects
  his ability to discharge his duties or has a direct, substantial and adverse
  effect on Employer’s interests; (f) any material breach of this contract
  by Executive; or (g) conduct authorizing termination under Cal. Labor Code §
  2924.

       3.5
  Termination Due to Death or Disability. Executive’s employment
  hereunder shall terminate immediately upon his death. In the event that by reason
  of injury, illness or other physical or mental impairment Executive shall be:
  (a) completely unable to perform his services hereunder for more than three
  (3) consecutive months, or (b) unable to perform his services hereunder for
  fifty percent (50%) or more of the normal working days throughout six (6) consecutive
  months, then Employer may terminate Executive’s employment hereunder immediately
  upon delivery of notice thereof. Executive’s beneficiaries, estate, heirs,
  representatives, or assigns, as appropriate, shall be entitled to the proceeds,
  if any, due under any Employer-paid life insurance policy held by Executive,
  as determined by and in accordance with the terms of any such policy, as well
  as any vested benefits and accrued vacation benefits.

ARTICLE
  IV

  BENEFITS AFTER TERMINATION
  OF EMPLOYMENT

       4.1
  Benefits Upon Termination. Upon termination of this Agreement under
  Section 3.3 (Early Termination by Executive), Section 3.4 (Termination for Cause)
  or Section 3.5 (Termination Due to Death or Disability), all salary and benefits
  of Executive hereunder shall cease immediately. Upon termination of this Agreement
  by Employer for any reason other than those set forth in Section 3.4 or Section
  3.5, Executive shall be entitled to the continuation of Executive’s base
  salary for one (1) year, payable in equal installments in conformity with Employer’s
  normal payroll period. If this Agreement is not terminated, then, upon expiration
  of the Employment Term, and if Executive’s employment by Employer does
  not thereafter continue upon mutually agreeable terms, Executive shall be entitled
  to continuation of Executive’s base salary for one (1) year, payable in
  equal installments in conformity with Employer’s normal payroll period;
  provided, however, that Employer’s obligation to pay such installments
  after expiration of the Employment Term shall be reduced by the amount of employment
  compensation (if any) received by Executive from a subsequent employer of Executive
  during said one (1) year. During the period of this severance pay, Executive
  shall cooperate with Employer in providing for the orderly transition of Executive’s
  duties and responsibilities to other individuals, as reasonably requested by
  Employer.

       4.2
  Rights Against Employer. The benefits payable under this Article IV
  are exclusive, and no amount shall become payable to any person (including the
  Executive) by reason of termination of employment for any reason, with or without
  Cause, except as provided in this Article IV. Employer shall not be obligated
  to segregate any of its assets or procure any investment in order to fund the
  benefits payable under this Article IV.

ARTICLE
  V

  CONFIDENTIAL INFORMATION

       5.1
  Executive acknowledges that Employer holds as confidential, and Executive may
  have access to during the Employment Term, certain information and knowledge
  respecting the intimate and confidential affairs of Employer in the various
  phases of its business, including, but not limited to, trade secrets, data and
  know-how, improvements, inventions, techniques, marketing plans, strategies,
  forecasts, pricing information, and customer lists. During his employment by
  Employer and thereafter, Executive shall not directly or indirectly disclose
  such information to any person or use any such information, except as required
  in the course of his employment during the Employment Term. All records, files,
  keys, documents, and the like relating to Employer’s business, which Executive
  shall prepare, copy or use, or come into contact with, shall be and remain Employer’s
  sole property, shall not be removed from Employer’s premises without its
  written consent, and shall be returned to Employer upon the termination of this
  Agreement.

ARTICLE
  VI

  GENERAL PROVISIONS

       6.1
  Entire Agreement. This Agreement contains the entire understanding
  and sole and entire agreement between the parties with respect to the subject
  matter hereof, and supersedes any and all prior agreements, negotiations and
  discussions between the parties hereto with respect to the subject matter covered
  hereby. Each party to this Agreement acknowledges that no representations, inducements,
  promises or agreements, oral or otherwise, have been made by any party, or anyone
  acting on behalf of any party, which are not embodied herein, and that no other
  agreement, statement or promise not contained in this Agreement shall be valid
  or binding. This Agreement may not be modified or amended by oral agreement,
  but rather only by an agreement in writing signed by Employer and by Executive
  which specifically states the intent of the parties to amend this Agreement.

       6.2
  Assignment and Binding Effect. Neither this Agreement nor the rights
  or obligations hereunder shall be assignable by Executive. Employer may assign
  this Agreement to any successor or affiliate of Employer, and upon such assignment
  any such successor or affiliate shall be deemed substituted for Employer upon
  the terms and subject to the conditions hereof. In the event of any merger of
  Employer or the transfer of all (or substantially all) of Employer’s assets,
  the provisions of this Agreement shall be binding upon, and inure to the benefit
  of, the surviving business entity or the business entity to which such assets
  shall be transferred.

       6.3
  Arbitration. The parties hereto agree that any and all disputes (contract,
  tort, or statutory, whether under federal, state or local law) between Executive
  and Employer (including Employer’s employees, officers, directors, stockholders,
  members, managers and representatives) arising out of Executive’s employment
  with Employer, the termination of that employment, or this Agreement, shall
  be submitted to final and binding arbitration. Such arbitration shall take place
  in the County of San Diego, and may be compelled and enforced according to the
  California Arbitration Act (Code of Civil Procedure §§ 1280 et
  seq.). Unless the parties mutually agree otherwise, such arbitration shall
  be conducted before the American Arbitration Association, according to its Commercial
  Arbitration Rules. Judgment on the award the arbitrator renders may be entered
  in any court having jurisdiction over the parties. Arbitration shall be initiated
  in accordance with the Commercial Arbitration Rules of the American Arbitration
  Association.

       6.4
  No Waiver. No waiver of any term, provision or condition of this Agreement,
  whether by conduct or otherwise, in any one or more instances shall be deemed
  or be construed as a further or continuing waiver of any such term, provision
  or condition, or as a waiver of any other term, provision or condition of this
  Agreement.

       6.5
  Governing Law; Rules of Construction. This Agreement has been negotiated
  and executed in, and shall be governed by and construed in accordance with the
  laws of, the State of California. Captions of the several Articles and Sections
  of this Agreement are for convenience of reference only, and shall not be considered
  or referred to in resolving questions of interpretation with respect to this
  Agreement.

       6.6
  Notices. Any notice, request, demand or other communication required
  or permitted hereunder shall be deemed to be properly given when personally
  served in writing, or when deposited in the United States mail, postage pre-paid,
  addressed to Employer or Executive at his last known address. Each party may
  change its address by written notice in accordance with this Section.

	 	 	 
	 	Address
      for Employer:
	 	 	 
	 	 	PriceSmart,
      Inc.

      4649 Morena Boulevard

      San Diego, CA. 92117
	 	 	 
	 	Address
      for Executive:
	 	 	 
	 	________________________
	 	 	 
	 	________________________
	 	 	 
	 	________________________
	 	 	 

       6.7
  Severability. The provisions of this Agreement are severable. If any
  provision of this Agreement shall be held to be invalid or otherwise unenforceable,
  in whole or in part, the remainder of the provisions or enforceable parts hereof
  shall not be affected thereby and shall be enforced to the fullest extent permitted
  by law.

       6.8
  Attorneys’ Fees. In the event of any arbitration or litigation
  brought to enforce or interpret any part of this Agreement, the prevailing party
  shall be entitled to recover reasonable attorneys’ fees, as well as all
  other litigation costs and expenses as an element of damages.

       IN
  WITNESS WHEREOF, this Agreement has been executed and delivered by the parties
  hereto as of the date first above written.

	 	 
	EMPLOYER	EXECUTIVE
	 	 
	PRICESMART,
      INC.	 
	 	 
	
      By: /s/ Kurt May

        

        Name: Kurt A. May

        

        Title: COO

      	Name:
      /s/ A. Edward Oats

      Edward Oats

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