Document:

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                                                                    Exhibit 4.3

                               THESTREET.COM, INC.
                            1998 STOCK INCENTIVE PLAN

                 AS AMENDED AND RESTATED AS OF NOVEMBER 1, 1999

SECTION 1         Purposes

                  The purpose of TheStreet.com, Inc. 1998 Stock Incentive Plan,
as amended and restated as of November 1, 1999 (the "Plan") is to enable
TheStreet.com, Inc. (the "Company") and its Related Companies (as defined below)
to attract, retain and reward employees, directors and consultants and
strengthen the existing mutuality of interests between such persons and the
Company's stockholders by offering such persons an equity interest in the
Company. For purposes of the Plan, a "Related Company" means any corporation,
partnership, joint venture or other entity in which the Company owns, directly
or indirectly, at least a 20% beneficial ownership interest.

SECTION 2         Types of Awards

                  Awards under the Plan may be in the form of (i) Stock Options;
(ii) Restricted Stock; and/or (iii) Tax Offset Payments.

SECTION 3         Administration

                  3.1 The Plan shall be administered by the Compensation
Committee of the Company's Board of Directors (the "Board") or such other
committee of directors as the Board shall designate (the "Committee"), which
shall consist of not less than two directors. The members of the Committee shall
serve at the pleasure of the Board.

                  3.2 The Committee shall have the following authority with
respect to awards under the Plan: to grant awards; to adopt, alter and repeal
such administrative rules, guidelines and practices governing the Plan as it
shall deem advisable; to interpret the terms and provisions of the Plan and any
award granted under the Plan; and to otherwise supervise the administration of
the Plan. In particular, and without limiting its authority and powers, the
Committee shall have the authority:
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                           (1) to determine whether and to what extent any award
         or combination of awards will be granted hereunder;

                           (2) to select the employees, directors or consultants
         to whom awards will be granted;

                           (3) to determine the number of shares of the common
         stock of the Company (the "Stock") to be covered by each award granted
         hereunder subject to the limitations contained herein;

                           (4) to determine the terms and conditions of any
         award granted hereunder, including, but not limited to, any vesting or
         other restrictions based on such performance objectives (the
         "Performance Objectives") and such other factors as the Committee may
         establish, and to determine whether the Performance Objectives and
         other terms and conditions of the award are satisfied;

                           (5) to determine the treatment of awards upon an
         award holder's retirement, disability, death, termination for cause or
         other termination of employment or service;

                           (6) to determine that amounts equal to the amount of
         any dividends declared with respect to the number of shares covered by
         an award (i) will be paid to the employee currently or (ii) will be
         deferred and deemed to be reinvested or (iii) will otherwise be
         credited to the employee, or that the employee has no rights with
         respect to such dividends;

                           (7) to amend the terms of any award, prospectively or
         retroactively; provided, however, that no amendment shall impair the
         rights of the award holder without his or her written consent; and

                           (8) to substitute new Stock Options for previously
         granted Stock Options, or for options granted under other plans or
         agreements, in each case including previously granted options having
         higher option prices.

                  3.3 The Committee shall have the right to designate awards as
"Performance Awards." The grant or vesting of a Performance Award shall be
subject to the achievement of Performance Objectives established by the
Committee based on one or more of the following criteria, in each case applied
to the Company on a consolidated basis and/or to a business unit and which the
Committee may use

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as an absolute measure, as a measure of improvement relative to prior
performance, or as a measure of comparable performance relative to a peer group
of companies: sales, operating profits, operating profits before interest
expense and taxes, net earnings, earnings per share, return on equity, return on
assets, return on invested capital, total shareholder return, cash flow, debt to
equity ratio, market share, stock price, economic value added, and market value
added.

                  3.4 All determinations made by the Committee pursuant to the
provisions of the Plan shall be final and binding on all persons, including the
Company and Plan participants.

SECTION 4         Stock Subject to Plan

                  4.1 The total number of shares of Stock which may be issued
under the Plan shall be 4,400,000. Such shares may consist of authorized but
unissued shares or treasury shares.

                  4.2 To the extent a Stock Option terminates without having
been exercised, or shares awarded are forfeited, the shares subject to such
award shall again be available for distribution in connection with future awards
under the Plan. Shares of Stock equal in number to the shares surrendered in
payment of the option price, and shares of Stock which are withheld in order to
satisfy federal, state or local tax liability, shall not count against the above
limit, and shall again be available for grants under the Plan.

                  4.3 No employee shall be granted Stock Options, Restricted
Stock, or any combination thereof with respect to more than 1,000,000 shares of
Stock in any fiscal year (subject to adjustment as provided in Section 4.4). No
employee shall be granted a Tax Offset Payment in any fiscal year with respect
to more than the number of shares of Stock covered by awards granted to such
employee in such fiscal year.

                  4.4 In the event of any merger, reorganization, consolidation,
sale of substantially all assets, recapitalization, Stock dividend, Stock split,
spin-off, split-up, split-off, distribution of assets or other change in
corporate structure affecting the Stock, a substitution or adjustment, as may be
determined to be appropriate by the Committee or the Board in its sole
discretion, shall be made in the aggregate number of shares reserved for
issuance under the Plan, the number of shares as to which awards may be granted
to any individual in any fiscal year, the number of shares subject to
outstanding awards and the amounts to be paid by award holders or the

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Company, as the case may be, with respect to outstanding awards; provided,
however, that no such adjustment shall increase the aggregate value of any
outstanding award.

SECTION 5         Eligibility

                  Employees, directors, and consultants of the Company or a
Related Company are eligible to be granted awards under the Plan. Only employees
are eligible to be granted Incentive Stock Options. The participants under the
Plan shall be selected from time to time by the Committee, in its sole
discretion, from among those eligible.

SECTION 6         Stock Options

                  6.1 The Stock Options awarded to employees under the Plan may
be of two types: (i) Incentive Stock Options within the meaning of Section 422
of the Code or any successor provision thereto; and (ii) Non-Qualified Stock
Options. To the extent that any Stock Option does not qualify as an Incentive
Stock Option, it shall constitute a Non-Qualified Stock Option.

                  6.2 Subject to the following provisions, Stock Options awarded
under the Plan shall be in such form and shall have such terms and conditions as
the Committee may determine:

                           (1) OPTION PRICE. The option price per share of Stock
         purchasable under a Stock Option shall be determined by the Committee,
         and may be less than the fair market value of the Stock on the date of
         the award of the Stock Option. For purposes of the Plan, "fair market
         value" shall mean the closing price of a share of Stock on the NASDAQ
         National Market on the trading day immediately preceding the date of
         grant.

                           (2) OPTION TERM. The term of each Stock Option shall
         be fixed by the Committee.

                           (3) EXERCISABILITY. Stock Options shall be
         exercisable at such time or times and subject to such terms and
         conditions as shall be determined by the Committee. The Committee may
         waive such exercise provisions or accelerate the exercisability of the
         Stock Option at any time in whole or in part.

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                           (4) METHOD OF EXERCISE. Stock Options may be
         exercised in whole or in part at any time during the option period by
         giving written notice of exercise, in such manner as may be determined
         by the Company, specifying the number of shares to be purchased,
         accompanied by payment of the purchase price. Payment of the purchase
         price shall be made in such manner as the Committee may provide in the
         award, which may include cash (including cash equivalents), delivery of
         shares of Stock already owned by the optionee or subject to awards
         hereunder, "cashless exercise", any other manner permitted by law
         determined by the Committee, or any combination of the foregoing. If
         the Committee determines that a Stock Option may be exercised using
         shares of Restricted Stock, then unless the Committee provides
         otherwise, the shares received upon the exercise of a Stock Option
         which are paid for using Restricted Stock shall be restricted in
         accordance with the original terms of the Restricted Stock award.

                           (5) NO STOCKHOLDER RIGHTS. An optionee shall have
         neither rights to dividends or other rights of a stockholder with
         respect to shares subject to a Stock Option until the optionee has
         given written notice of exercise and has paid for such shares.

                           (6) SURRENDER RIGHTS. The Committee may provide that
         options may be surrendered for cash upon any terms and conditions set
         by the Committee.

                           (7) NON-TRANSFERABILITY. Unless otherwise provided by
         the Committee, (i) Stock Options shall not be transferable by the
         optionee other than by will or by the laws of descent and distribution,
         and (ii) during the optionee's lifetime, all Stock Options shall be
         exercisable only by the optionee or by his or her guardian or legal
         representative.

                           (8) TERMINATION OF EMPLOYMENT. Following the
         termination of an optionee's employment with the Company or a Related
         Company, the Stock Option shall be exercisable to the extent determined
         by the Committee. The Committee may provide different post-termination
         exercise provisions with respect to termination of employment for
         different reasons. The Committee may provide that, notwithstanding the
         option term fixed pursuant to Section 6.2(b), a Stock Option which is
         outstanding on the date of an optionee's death shall remain outstanding
         for an additional period after the date of such death.

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                  6.3 Notwithstanding the provisions of Section 6.2, no
Incentive Stock Option shall (i) have an option price which is less than 100% of
the fair market value of the Stock on the date of the award of the Incentive
Stock Option, (ii) be exercisable more than ten years after the date such
Incentive Stock Option is awarded, or (iii) be awarded more than ten years after
May 6, 1998, the original effective date of the Plan. No Incentive Stock Option
granted to an employee who owns more than 10% of the total combined voting power
of all classes of stock of the Company or any of its parent or subsidiary
corporations, as defined in Section 424 of the Code, shall (A) have an option
price which is less than 110% of the fair market value of the Stock on the date
of award of the Incentive Stock Option or (B) be exercisable more than five
years after the date such Incentive Stock Option is awarded.

SECTION 7         Restricted Stock

                  Subject to the following provisions, all awards of Restricted
Stock to employees shall be in such form and shall have such terms and
conditions as the Committee may determine:

                           (1) The Restricted Stock award shall specify the
         number of shares of Restricted Stock to be awarded, the price, if any,
         to be paid by the recipient of the Restricted Stock and the date or
         dates on which, or the conditions upon the satisfaction of which, the
         Restricted Stock will vest. The grant and/or the vesting of Restricted
         Stock may be conditioned upon the completion of a specified period of
         service with the Company or a Related Company, upon the attainment of
         specified Performance Objectives or upon such other criteria as the
         Committee may determine.

                           (2) Stock certificates representing the Restricted
         Stock awarded to an employee shall be registered in the employee's
         name, but the Committee may direct that such certificates be held by
         the Company or its designee on behalf of the employee. Except as may be
         permitted by the Committee, no share of Restricted Stock may be sold,
         transferred, assigned, pledged or otherwise encumbered by the employee
         until such share has vested in accordance with the terms of the
         Restricted Stock award. At the time Restricted Stock vests, a
         certificate for such vested shares shall be delivered to the employee
         (or his or her designated beneficiary in the event of death), free of
         all restrictions.

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                           (3) The Committee may provide that the employee shall
         have the right to vote or receive dividends on Restricted Stock. Unless
         the Committee provides otherwise, Stock received as a dividend on, or
         in connection with a stock split of, Restricted Stock shall be subject
         to the same restrictions as the Restricted Stock.

                           (4) Except as may be provided by the Committee, in
         the event of an employee's termination of employment before all of his
         or her Restricted Stock has vested, or in the event any conditions to
         the vesting of Restricted Stock have not been satisfied prior to any
         deadline for the satisfaction of such conditions set forth in the
         award, the shares of Restricted Stock which have not vested shall be
         forfeited, and the Committee may provide that (i) any purchase price
         paid by the employee shall be returned to the employee or (ii) a cash
         payment equal to the Restricted Stock's fair market value on the date
         of forfeiture, if lower, shall be paid to the employee.

                           (5) The Committee may waive, in whole or in part, any
         or all of the conditions to receipt of, or restrictions with respect
         to, any or all of the employee's Restricted Stock.

SECTION 8         Tax Offset Payments

                  The Committee may provide for a Tax Offset Payment by the
Company to an employee with respect to one or more awards granted under the
Plan. The Tax Offset Payment shall be in an amount specified by the Committee,
which shall not exceed the amount necessary to pay the federal, state, local and
other taxes payable with respect to the applicable award and the receipt of the
Tax Offset Payment, assuming that the employee is taxed at the maximum tax rate
applicable to such income. The Tax Offset Payment shall be paid solely in cash.

SECTION 9         Tax Withholding

                  Each award holder shall, no later than the date as of which
the value of an award first becomes includible in such person's gross income for
applicable tax purposes, pay, pursuant to such arrangements as the Company may
establish from time to time, any federal, state, local or other taxes of any
kind required by law to be withheld with respect to the award. The obligations
of the Company under the Plan shall be conditional on such payment, and the
Company (and, where applicable, any Related Company), shall, to the extent
permitted by law, have the right to deduct any such taxes from any payment of
any kind otherwise due to the employee.

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SECTION 10        Amendments and Termination

                  The Plan is of unlimited duration. The Board may discontinue
the Plan at any time and may amend it from time to time. No amendment or
discontinuation of the Plan shall adversely affect any award previously granted
without the award holder's written consent. Amendments may be made without
stockholder approval except as required to satisfy regulatory requirements.

SECTION 11        Change of Control

                  11.1 In the event of a Change of Control, if so determined by
the Committee and specifically documented in either a special form of agreement
at the time of grant or an amendment to an existing agreement, in each case on
an individual-by-individual basis:

                           (1) all or a portion (as determined by the Committee)
         of outstanding Stock Options awarded to such individual under the Plan
         shall become fully exercisable and vested; and

                           (2) the restrictions applicable to all or a portion
         (as determined by the Committee) of any outstanding Restricted Stock
         awards under the Plan held by such individual shall lapse and such
         shares shall be deemed fully vested.

                           11.2 A "Change of Control" means the happening of any
of the following:

                           (1) the acquisition by any person or group deemed a
         person under Sections 3(a)(9) and 13(d)(3) of the Securities Exchange
         Act of 1934 (the "Exchange Act") (other than the Company and its
         subsidiaries as determined immediately prior to that date) of
         beneficial ownership, directly or indirectly (with beneficial ownership
         determined as provided in Rule 13d-3, or any successor rule, under the
         Exchange Act), of a majority of the total combined voting power of all
         classes of stock of the Company having the right under ordinary
         circumstances to vote at an election of the Board of Directors of the
         Company, if such person or group deemed a person prior to such
         acquisition was not a beneficial owner of at least five percent (5%) of
         such total combined voting power of the Company;

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                           (2) the election to the Board of Directors of the
         Company of members as a result of which a majority of the Board of
         Directors shall consist of persons who are not members of the Board of
         Directors as of the date of grant;

                           (3) the date of approval by the stockholders of the
         Company of an agreement providing for the merger or consolidation of
         the Company with another corporation or other entity where (x)
         stockholders of the Company immediately prior to such merger or
         consolidation would not beneficially own following such merger or
         consolidation shares entitling such stockholders to a majority of all
         votes (without consolidation of the rights of any class of stock to
         elect directors by a separate class vote) to which all stockholders of
         the surviving corporation would be entitled in the election of
         directors, or (y) where the members of the Board of Directors,
         immediately prior to such merger or consolidation, would not,
         immediately after such merger or consolidation, constitute a majority
         of the board of directors of the surviving corporation; or

                           (4) the sale of all or substantially all of the
         assets of the Company.

SECTION 12        General Provisions

                  12.1 If at any time the Committee determines that the delivery
of Common Stock under the Plan is or may be unlawful under the laws of any
applicable jurisdiction, the right to exercise any Stock Option or receive any
Restricted Stock shall be suspended until the Committee determines that such
delivery is lawful. The Company shall have no obligation to effect any
registration of qualification of the Common Stock under federal or state laws.

                  12.2 Any person exercising a Stock Option or receiving
Restricted Stock shall make such representations (including representations to
the effect that such person will not dispose of the Common Stock so acquired in
violation of federal and state securities laws) and furnish such information as
may, in the opinion of counsel for the Company, be appropriate to permit the
Company to issue the Common Stock in compliance with applicable federal and
state securities laws. The Committee may refuse to permit the exercise of such
Stock Option or delivery of such Restricted Stock until such representations and
information have been provided.

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                  12.3 The Company may place an appropriate legend evidencing
any transfer restrictions on all shares of Common Stock issued under the Plan
and may issue stop transfer instructions in respect thereof.

                  12.4 Nothing set forth in this Plan shall prevent the Board
from adopting other or additional compensation arrangements. Neither the
adoption of the Plan nor any award hereunder shall confer upon any employee of
the Company, or of a Related Company, any right to continued employment or
service as a director or consultant.

                  12.5 Determinations by the Committee under the Plan relating
to the form, amount, and terms and conditions of awards need not be uniform, and
may be made selectively among persons who receive or are eligible to receive
awards under the Plan, whether or not such persons are similarly situated.

                  12.6 No member of the Board or the Committee, nor any officer
or employee of the Company acting on behalf of the Board or the Committee, shall
be personally liable for any action, determination or interpretation taken or
made with respect to the Plan, and all members of the Board or the Committee and
all officers or employees of the Company acting on their behalf shall, to the
extent permitted by law, be fully indemnified and protected by the Company in
respect of any such action, determination or interpretation.

                                       10EXHIBIT 10.5

                                 [BBLP GRAPHIC]

                        Beiten Burkhardt Mittl & Wegener
                                  Rechtsanwalte

                                Letter of Intent

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                        Beiten Burkhardt Mittl & Wegener

                                Letter of Intent

                                     between

Bernd Tiessen,

business address:   Andernacher Strasse 53, 90411,  Nuremberg,  Federal Republic
                    of Germany,

                                       and

Wolfgang Dertwinkel,

business address:   Andernacher Strasse 53, 90411,  Nuremberg,  Federal Republic
                    of Germany,

(hereinafter jointly referred to as the "Sellers")

                                       and

Shopping Sherlock Inc.

Two Union  Square,  601 Union Street,  Suite 4200,  Seattle,  Washington  98101,
United States of America,

(hereinafter referred to as the "Buyer").

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                        Beiten Burkhardt Mittl & Wegener

                                       A.

                                    Recitals
                                    --------

WHEREAS the Buyer  intends to purchase  from the Sellers all of their issued and
outstanding equity securities of It-softdialog AG i.G.  (hereinafter referred to
as the "Company");

AND  WHEREAS  the  Sellers  intend to sell to the Buyer all of their  issued and
outstanding equity securities of the Company,

NOW THEREFORE, the contracting parties agree as follows:

                                       B.

                               General Principles
                               ------------------

It is understood between the contracting  parties that they intend to base their
contract negotiations on the following principles:

1.   Sale of Stock and Consideration

     1.   The  Sellers  intend  to  sell  to the  Buyer  80% of the  issued  and
          outstanding  equity  securities  of the Company (the  "Shares") and to
          transfer the Shares to the Buyer.

     2.   The Buyer intends to give the following consideration for the transfer
          of said Shares:

          -    Payment of a cash  amount of DM 16 million  to the  Sellers  (the
               "Cash Purchase Price").

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                        Beiten Burkhardt Mittl & Wegener

3.   The Cash  Purchase  Price  shall  become due and  payable to the Sellers as
     follows:

     a)   DM 8,8 million of the Cash Purchase  Price shall be transferred to the
          Sellers, pro rata, as of the Closing Date (as defined below).

     b)   DM 7,2 million of the Cash Purchase Price (the "Escrowed Funds") shall
          be transferred to a trustee to be appointed by mutual agreement of the
          contracting parties.

          -    On the basis of a trust  agreement  to be  concluded  between the
               contracting  parties, the trustee shall only release the Escrowed
               Funds when certain  conditions  have been  fulfilled  and will be
               finalized in the definitive documentation.  The particulars shall
               be regulated in the trust  agreement.  The  contracting  parties,
               however,  may include in the trust  agreement that the release of
               the Escrowed Funds be subject to the following requirements:

               +    DM 3,6 million of the Escrowed Funds shall be transferred on
                    a pro-rata basis to the Sellers on the first  anniversary of
                    the Closing Date, provided Mr. Bernd Tiessen is continuously
                    employed by the Company in his present  function during that
                    period (excluding  termination by the Company without cause,
                    with "cause" defined as the commitment of a felony); and

               +    the remaining DM 3,6 million of the Escrowed  Funds shall be
                    transferred on a pro-rata basis to the Sellers on the second
                    anniversary of the Closing Date,  provided Mr. Bernd Tiessen
                    is  continuously  employed  by the  Company  in his  present
                    function  during that period  (excluding  termination by the
                    Company without cause).

     The trustee shall  completely or partially  refuse to transfer the Escrowed
     Funds if one of the conditions stipulated in the trust agreement should not
     have been ful

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                        Beiten Burkhardt Mittl & Wegener

     filled.  Any further  legal  consequences  shall be  regulated by the trust
     agreement.  The transfer of the Escrowed Funds shall also be dependent upon
     the continued accuracy of the representations,  warranties and covenants of
     the Sellers as set forth in definitive documentation.

4.   The  contracting  parties will  specify  further  particulars  and details,
     especially  with regard to the transfer of the Shares and the Cash Purchase
     Price,  taking  into  consideration  the mutual  interests  of the  parties
     (including, but not limited to tax-related considerations).

5.   The  contracting   parties  shall  enter  into   definitive   documentation
     evidencing  the terms of the  Letter of  Intent  with a closing  date of no
     later than April 14,  2000,  or such other date as may be  mutually  agreed
     upon by the contracting parties in writing (the "Closing Date").

6.   In the event that definitive  documentation is executed by the parties,  it
     is understood by the parties that, at Buyer's  request,  the Managing Board
     of the Company shall include  representatives of the Buyer equaling no less
     than  50% of the  Managing  Board  (if an even  number  of  members  of the
     Managing Board is authorized) or a majority (if an odd number of members of
     the Managing Board is authorized).  The Managing Board will be comprised of
     at least four members at the time that definitive  documentation is entered
     into. The contracting parties intend that the following persons will be the
     initial Members of the Managing Board:

                   Philip Garrat
                   Mitchell Eggers (TBD)
                   Bernd Tiessen
                   Markus Gildner

7.   Upon the Closing  Date,  the Buyer  shall have  obtained an increase in its
     capital stock of U.S. $8.5  million.  This capital  increase will have been
     completed at the Closing Date.

8.   The Buyer  further  intends to increase its capital  stock by an additional
     U.S. $5 million within 180 days after the Closing Date.

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                                   -6-

                        Beiten Burkhardt Mittl & Wegener

II.  Representations and Warranties

1.   Standard Representations and Warranties.

     The contracting  parties will make standard  representations and warranties
     to be set forth in definitive documentation.

2.   Covenants of the Parties.

     The contracting  parties will provide standard covenants to be set forth in
     definitive  documents.  From  the  date of this  Letter  of  Intent  to the
     execution  of  definitive  documentation,   each  contracting  party  shall
     communicate  to the other any  proposed  material  transactions,  and shall
     refrain  from taking any action which shall be  materially  adverse to such
     contracting party.

3.   Access to Records

     Between the date of this Letter of Intent and the Closing Date, the Sellers
     will  afford any  representative  of the Buyer free and full  access to all
     premises,  properties, books, accounts, and other records of the Company in
     order to provide  the  Buyer's  representatives  full  opportunity  to make
     whatever  investigations  of the Company as Buyer may  desire.  If any such
     investigation or inquiry gives the Buyer reason to believe that the Sellers
     may have breached any term or condition of this Letter of Intent, the Buyer
     will  advise the  Sellers so in writing  and this  Letter of Intent will be
     terminated at the option of the Buyer.

III. General Provisions

     1.   The  contracting  parties  shall act in good  faith and  effort in its
          negotiations  of this Letter of Intent and the execution of definitive
          documentation.  In addition,  the  contracting  parties  shall jointly
          prepare a non-binding time schedule for completion of the terms of the
          stock transfer

     2.   In the course of the parties'  discussions,  the  contracting  parties
          will receive confidential documents and information that are necessary
          or appropriate for the negotiation of the stock transfer. Confidential
          documents and information within this

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                                   -7-

                        Beiten Burkhardt Mittl & Wegener

     meaning  include such data that are only  accessible to a limited circle of
     persons and that,  according to the apparent  will of the party  concerned,
     shall not be disclosed to the public.

     The  contracting  parties  agree  that  these  confidential  documents  and
     information are to be treated confidentially and must not be made available
     or accessible,  whether completely or in part, to any third party. No party
     will make use of the documents and information received from the respective
     other  contracting  party,  except for the purpose of negotiations  and the
     execution of definitive documentation.

3.   In case  the  contracting  parties  should  fail to enter  into  definitive
     documentation, they will:

     -    harmonize all statements to be made; and

     -    immediately return all confidential  documents and other data received
          from the  respective  other  contracting  party and  destroy any other
          documents, copies and other duplicated items, etc.

4.   Each  contracting  party  shall bear its own  expenses,  including  but not
     limited to the costs of any outside consultants.

5.   This  Letter of Intent is subject to the laws of the  Federal  Republic  of
     Germany.  The  contracting  parties agree that any disputes  resulting from
     this Letter of Intent shall be subject to the  jurisdiction  of the Federal
     Republic of Germany.

6.   This Letter of Intent represents the material terms of the present state of
     the contract negotiations between the contracting parties. It is understood
     by the  parties  that  only the  regulations  under  Item B III.  ("General
     Provisions") of this Letter of Intent shall have a binding effect.  In case
     the  negotiations   should  fail,  for  whatever  reason,  any  claims  for
     performance  and/or  damages  that the  contracting  parties  may have,  in
     particular  as to  this  Letter  of  Intent  have  (except  as to  "General
     Provisions"), shall be excluded.

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                                   -8-

                        Beiten Burkhardt Mittl & Wegener

                                       C.

                                  Due Diligence
                                  -------------

The parties agree that each shall take all measures to obtain an accurate report
of its earning position and any economic and/or legal risks.  Prior to the stock
transfer,  the Buyer will perform a thorough  legal and tax audit of the Company
("Due  Diligence")  to  ensure no  material  liabilities  exist in the  business
operations of the Company and to determine all essential legal,  tax-related and
operating conditions that considerably  influence the Company's earning capacity
and therefore might endanger the economic success of the intended transaction.

Such Due  Diligence  shall be completed  prior to the  execution  of  definitive
documentation by the contracting parties.

SELLERS:                                       BUYER:

Nuremberg, Federal Republic of Germany         Seattle, Washington, USA
Dated: "March 8, 2000"                         Dated: "March 8, 2000"

                                               SHOPPING SHERLOCK, INC.

"Bernd Tiessen"                                By: "Philip Garratt"
------------------------------                      ---------------------------
Bernd Tiessen

                                               Its: "President"
                                                    ---------------------------

"Wolfgang Dertwinkel"
------------------------------
Wolfgang Dertwinkel

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