Document:

EXHIBIT 10.60

                              EMPLOYMENT AGREEMENT
                              --------------------

     THIS  AGREEMENT  made to have effect the  February  1st 2004 and is for a 3
year period

BETWEEN:

          THE NEPTUNE SOCIETY, INC. a Florida corporation having its offices at
          4312 Woodman Avenue, Third Floor, Sherman Oaks, CA 91423;

          (the "Company")

AND:

          Jerry Norman, an individual having his residence at 1661 204th Ave,
          NE, Sammamish, WA 98074.

          (the "Employee")

     WHEREAS, the Company wishes to obtain the services of the Employee, and the
Employee is willing to provide  his  service to the  Company  upon the terms and
conditions set forth in this Agreement.

     NOW THEREFORE,  in  consideration  of the premises and mutual covenants and
agreements  herein set forth, the parties hereto mutually  covenant and agree as
follows:

CONTRACT FOR SERVICES
---------------------

1. The Company  hereby  engages the Employee to act as the  President  and Chief
Marketing  Officer (see  appendix A for Job  Description).  The  Employee  shall
perform all duties  incident to such  position of Chief  Marketing  Officers and
other duties as may  reasonably be required from time to time by the C.E.O.  and
Chairman of the Board.  If at any time,  for any reason,  Marco Markin,  current
Chairman of the Board,  President  and CEO, is  terminated,  resigns,  or is not
re-elected by the shareholders,  Board of Directors,  or anyone else as Chairman
of the Board,  Jerry  Norman  will resign as  President  of the company and will
assume   the  title  of   Senior   Executive   Vice   President.   Jerry's   job
responsibilities and the capacity in which he acts on behalf of the company will
remain the same and his Employment Agreement will remain in full effect.

2. The  Employee  shall  provide the  services at the time and in the manner set
forth  herein.  The Employee  shall  perform his duties out of the Sherman Oaks,
California office of the Company, but the Company may, at its discretion, direct
that the duties be provided on occasion in other  locations.  The Employee shall
perform  his  duties as long as a  suitable  work  permit is in effect  from the
appropriate governing authorities.

VACATION
--------

3. Under this  Agreement,  the Employee is entitled to three weeks  vacation per
year.

<PAGE>

FEES AND EXPENSES
-----------------

4.1 In  consideration  of the Employee  providing  his services as President and
Chief  Marketing  Officer,  the Company  shall pay to the  Employee,  for the 36
months of this agreement,  a fee, plus applicable taxes (if any), of US $200,000
annually.

The Company shall provide directly to the Employee, at no cost, vehicle parking
at the office site. Medical or health insurance benefits for the Employee and
Spouse shall be paid by The Company. The Employee will be directly responsible
for all necessary travel, auto, and any other expenses incurred by the Employee
in connection with the provision of the services hereunder, however, expenses
incurred in performance of the work will be reimbursed by The Company per
company policy. Expenses required to be paid by the Company for specifically
required Company work, the Employee shall furnish statements and receipts as a
requirement for reimbursement.

     1. Housing allowance.  In addition,  the Company shall provide the Employee
     with a monthly  housing  allowance of $2000.  This amount is in addition to
     the  annual  fees  stated  above.  This will be payable on the 15th of each
     month.

4.2 In  addition,  there will be a bonus  paid on an annual  basis of 30% of the
annual  salary  issued  to  the  Employee.  This  bonus  will  be  based  on the
achievement of specific defined goals documented by the C.E.O.  (See Appendix A)
The  total  bonus  amount  is to be paid to the  Employee  by  check or with the
issuance of common  stock of the  Company  (stock at current  market  price less
10%); such payment to be determined annually by the Board of Directors.

4.3 In addition,  the Company  agrees to grant to the  Employee,  subject to the
Company's  stock  option plan,  150,000  stock  options of the  Company,  at the
commencement of this Agreement based on the following terms:

50,000 options vesting one year from the date of this agreement at $0.70 U.S.
per share

50,000 options vesting two years from the date of this agreement at $0.70 U.S.
per share

50,000 options vesting three years from the date of this agreement at $0.70 U.S.
 per share

All  options  will  expire  three  years and three  months from the date of this
Agreement.

4.4 In addition, the Company agrees to grant to the Employee, a signing bonus of
40,000 shares of NPTI.

CONFIDENTIAL INFORMATION
------------------------

5. The Employee  shall well and  faithfully  provide the service to the Company,
and use his best efforts to promote the interest  thereof and shall not disclose
(either during the term of this Agreement or at any time thereafter) the private
affairs of the Company or any  non-public  trade secret of the  Company,  to any
persons other than the  Management of the Company,  or as required in the normal
course of business  and shall not use  (either  during the  continuance  of this
Agreement or at any time  thereafter) for his own purposes,  or for any purposes
other than those of the Company,  any information he may acquire with respect to
the Company's  affairs.  The Employee further agrees to execute such further and
other agreements  concerning the secrecy of the affairs of the Company or of any
companies with which the Company is affiliated or associated,  as the Management
of the Company shall reasonably  request.  Furthermore,  without restricting the
generality of the foregoing, the Employee shall not either during the

<PAGE>

term of this Agreement or any time thereafter, directly or indirectly divulge to
any person, firm or corporation:

     (a)  any  non-public   intellectual  property,   proprietary   information,
          know-how,  trade  secrets,  processes,  product  specifications,   new
          product  information  or methods  of doing  business  acquired  in the
          course of providing the services hereunder;

          any  non-public  information  with  respect  of Company  personnel  or
          organization, or any of the financial affairs or business plans of the
          Company; or

          any  non-public  information in respect of Company  pricing  policies,
          sales statistics,  sales and marketing plans and strategies,  profits,
          costs, or sourcing of clients.

TERM OF AGREEMENT
-----------------

6. This  Agreement  shall become  effective on the February 1st 2004,  and shall
continue  until January 31st 2007 unless  terminated  upon mutual consent of the
Employee and the Company, or until termination by the Employee or the Company in
accordance with Sections 7 or 8, whichever is earlier.

BREACH OF AGREEMENT
-------------------

7. Without prejudice to any remedy the Company may have against the Employee for
any breach or non-performance of this Agreement,  the Company may terminate this
Agreement,  subject  to  Section  11,  for  breach by the  Employee  at any time
effective  immediately  and  without  notice and  without  any  payment  for any
compensation either by way of anticipated  earnings or damage of any kind to him
whatsoever,  save and  except in  respect  of fees  payable  to the date of such
termination. For the purposes of this paragraph, any one of the following events
shall constitute breach of this Agreement  sufficient for termination,  provided
however,  that the following  events shall not  constitute  the only reasons for
termination:

     (a)  being guilty of any  dishonesty  or gross  neglect in the provision of
          the services hereunder; or

     (b)  being convicted of any criminal  offense,  other than an offense which
          in the reasonable  opinion of the Company does not affect his position
          as a representative of the Company;
          or

     (c)  becoming  bankrupt or making any  arrangement or composition  with his
          creditors; or

     (d)  alcoholism or drug addiction of the Employee which impairs his ability
          to provide the services required hereunder; or

     (e)  excessive   and   unreasonable   absence  of  the  Employee  from  the
          performance  of the  services for any reason other than for absence or
          incapacity specifically allowed hereunder.

     (f)  The breach of any clause or term, including but not limited to Section
          6 of  this  Agreement  and  the  attached  Addendum  (if  any) to this
          Agreement

<PAGE>

TERMINATION
-----------

8.1 The Employee shall be entitled to terminate this  Agreement,  at any time by
giving 4 weeks notice in writing to the C.E.O.

8.2 The Company shall be entitled to terminate  this  Agreement at any time upon
giving the  Employee 4 weeks  notice in writing of such  termination  date.  The
Company  shall pay the Employee all fees and other  amounts owing up to the date
of  termination  and,  in the  event  that  there  has not been a breach of this
Agreement by the Employee as described in paragraph 7, the  termination  payment
in an amount equal to:

     a)   Six (6)  months of the  Employee's  annual  salary if the  termination
          occurs within the first year of the Agreement;

     b)   Seven (7) months of the  Employee's  annual salary if the  termination
          occurs within the second year of this Agreement;

     c)   Eight (8) months of the  Employee's  annual salary if the  termination
          occurs within the third year of this Agreement;

This amount will be in full  satisfaction  of all claims that the  Employee  may
have against the Company.

OWNERSHIP AND USE OF WORK PRODUCTS
----------------------------------

9.1 The  Employee  agrees  that any work  product  produced  by the  Employee in
furtherance of the business of the Company,  developed by the Employee,  will be
the sole and exclusive property of the Company.

9.2 This Agreement does not apply to general techniques,  formulae,  concepts or
method for which no equipment,  supplies,  facility or other  resources or trade
secret  information of the Company was used and which was developed  entirely on
the Employee's own time unless such general  techniques,  formulae,  concepts or
method relates directly to the actual or specifically  targeted  business of the
Company.

9.3 At any and all times during the term of this  Agreement,  the Employee  will
promptly,  on the request of the Company,  perform all such  reasonable acts and
execute and  deliver all such  documents  that may be  necessary  to vest in the
Company the entire  right,  title and interest in and to any such work  products
determined,  by the Company, to be the exclusive property of the Company. Should
any such services be rendered after expiration or termination of this Agreement,
a reasonable fee, mutually agreed upon by the Employee and the Company,  will be
paid to the  Employee  on a per diem basis in addition  to  reasonable  expenses
incurred as a result of rendering such services.

RETURN OF PROPERTY
------------------

10. In the event of termination of this Agreement, the Employee agrees to return
to the Company any property, which may be in the possession or control of the
Employee.

<PAGE>

SURVIVAL
--------

11. Notwithstanding the termination of this Agreement for any reason whatsoever,
the  provisions  of Section 5, 9, and 10 hereof and any other  provision of this
Agreement  necessary to give efficacy  thereto shall  continue in full force and
effect for 1 year following such termination.

NOTICE
------

12. Any notice or other  communication  (each a "Communication")  to be given in
connection  with this  Agreement  shall be given in writing and will be given by
personal delivery addressed as follows:

          TO:              The Neptune Society
                           4312 Woodman Avenue, Third Floor
                           Sherman Oaks, CA 91423
                           Attention: President

          AND TO:          Jerry Norman
                           1661 204th Ave, NE,
                           Sammamish, WA 98074

or at such other  address  as shall have been  designated  by  Communication  by
either party to the other.  Any  Communication  shall be conclusively  deemed to
have  been  received  on  the  date  of  delivery.   If  the  party  giving  any
Communication  knows or ought  reasonably  to know of any  actual or  threatened
interruptions of the mails, any such Communication shall not be sent by mail but
shall be given by personal delivery.

ENTIRE AGREEMENT
----------------

13. This Agreement  constitutes and expresses the whole agreement of the parties
hereto with  reference to the services of the Employee by the Company,  and with
reference to any of the matters or things herein  provided for, or  hereinbefore
discussed  or  mentioned  with   reference  to  such  services;   all  promises,
representations, and understandings relative thereto being merged herein.

AMENDMENTS AND WAIVERS
----------------------

14. No amendment of this Agreement shall be valid or binding unless set forth in
writing and duly executed by both parties hereto. No waiver or any breach of any
provision of this Agreement shall be effective or binding unless made in writing
and  signed  by the party  purporting  to give the same  and,  unless  otherwise
provided in the written waiver, shall be limited to the specific breach waived.

BENEFIT OF AGREEMENT
--------------------

15.  The  provisions  of this  Agreement  shall  enure to the  benefit of and be
binding  upon  the  legal  personal  representatives  of the  Employee  and  the
successors and assigns of the Employee and the Company.

<PAGE>

SEVERABILITY
------------

16. If any provision of this Agreement is deemed to be void or unenforceable, in
whole or in part, it shall not be deemed to affect or impair the validity of any
other  provision of this Agreement,  and each and every section,  subsection and
provision of this  Agreement is hereby  declared and agreed to be severable from
each  other and every  other  section,  subsection  or  provision  hereof and to
constitute separate and distinct covenants.  The Employee hereby agrees that all
restrictions herein are reasonable and valid.

17. This  Agreement  shall be governed by and construed in  accordance  with the
laws of the State of California. The Company and the Employee hereby irrevocably
consent to the jurisdiction of the courts of the State of California.

COPY OF AGREEMENT
-----------------

18. The Employee  hereby  acknowledges  receipt of a copy of this Agreement duly
signed by the Company.

NUMBER AND GENDER
-----------------

19.  Wherever the singular is used in this Agreement it is deemed to include the
plural and wherever  the  masculine is used it is deemed to include the feminine
or body politic or corporate where the context or the parties so require.

     IN WITNESS WHEREOF,  the parties have executed this Agreement as of the day
and year first above written:

THE NEPTUNE SOCIETY, INC.                  EMPLOYEE

---------------------------------          ---------------------------------
Authorized Signatory                       Jerry Norman

In the presence of:

---------------------------------
Witness

---------------------------------
Name

---------------------------------
Address

<PAGE>

Appendix A
----------

                             Chief Marketing Officer
                              Job Responsibilities
                              --------------------

<PAGE>

Appendix B.
-----------

                          Management Defined ObjectivesEXHIBIT 10.61

                               AMENDMENT AGREEMENT

     This  Amendment  Agreement  by and  between The Neptune  Society,  Inc.,  a
Florida  corporation  ("Neptune"),  CapEx, L.P., a Delaware limited  partnership
("CapEx"),  Bow  River  Capital  Fund,  LP and Bow  River  Capital  Fund II,  LP
(together the "Bow River  Entities",  the  purchasers of D.H.  Blair  Investment
Banking Corp.'s, a New York corporation ("DHB"), securities which are referenced
below) is effective the 18th day of February, 2004.

                              EXPLANATORY STATEMENT

     A. Neptune,  CapEx and DHB entered into that certain Debenture Purchase and
Amendment  Agreement  between  Neptune,  CapEx, and DHB dated July 31, 2003 (the
"Debenture  Agreement"),  pursuant  to which  Neptune  issued (i) an Amended and
Restated  Debenture No. 1 dated July 31, 2003 payable to the order of CapEx (the
"CapEx  Debenture") and a Warrant to Purchase  1,000,000  Shares of Common Stock
(the "CapEx  Warrant"),  and (ii) an Amended and Restated  Debenture No. 2 dated
July 31,  2003  payable  to the order of DHB and a Warrant to  Purchase  666,667
Shares of Common  Stock both of which  were  subsequently  purchased  by the Bow
River Entities under a Securities  Purchase  Agreement with an effective date of
January 30, 2004  (hereinafter  referred to as the Bow River Entities  Debenture
and the Bow River Entities Warrant, respectively).

     B. The parties wish to amend the CapEx Debenture and the Bow River Entities
Debenture as set forth below.

                                    AGREEMENT

     IN CONSIDERATION of the presents and other good and valuable consideration,
the receipt and sufficiency of which are hereby  acknowledged,  Neptune,  CapEx,
and DHB agree as follows:

     1. On or before  February 25, 2004,  Neptune  shall tender to CapEx (on its
behalf and for the benefit of the Bow River Entities) the sum of One Million One
Hundred  Sixty  Thousand  Dollars  ($1,160,000.00)  by  wire  transfer  to  such
financial  account  as  specified  by  CapEx in  writing  (the  "Payment"),  for
pre-payment of principal in the amount of One Million Eighty-five  Thousand Four
Hundred  Forty and 40/100  Dollars  ($1,085,440.40)  of the CapEx  Debenture and
Seventy-four  Thousand,  Five Hundred Fifty Nine and 60/100  ($74,559.60) of the
Bow River Entities Debenture.

     2. If and ONLY IF the Payment is  tendered  to CapEx on or before  February
25, 2004, then:

          (a)  Neptune  shall be deemed to have paid and  satisfied  in full the
July 31, 2004  periodic  lump payment in the amount of $750,000,  as required by
Section 2.2 of the CapEx Debenture and the Bow River Entities Debenture;

          (b)  Neptune  shall be deemed to have paid and  satisfied  in full the
excess cash flow payments, as required by Section 2.3 of the CapEx Debenture and
the Bow River  Entities  Debenture,  for each quarter of calendar year 2004, and
CapEx and the Bow River Entities  shall not require any  additional  excess cash
flow payments for the year 2004.

    3. Section 2.4(c) of the CapEx Debenture and Section 2.4(c) of the Bow River
Entities Debenture are hereby deleted in their entirety and each replaced with
the following:

                                       1
<PAGE>

          (c) third,  pro rata to CapEx and the Bow River Entities (based on the
outstanding  balances of their respective Amended and Restated Debentures) until
the Amended and Restated Debentures have been paid in full.

     4.  Section  2.4(d) of the CapEx  Debenture  and Section  2.4(d) of the Bow
River Entities Debenture are hereby deleted in their entirety.

     5. In all other respects, the Debenture Agreement,  the CapEx Debenture and
the Bow River Entities Debenture are hereby ratified and confirmed.

     6.  Each of CapEx and the Bow  River  Entities  will  deliver  an  estoppel
certificate  affirming the principal  balance of their respective  debentures in
substantially the forms attached hereto as Exhibit A and B, respectively.

     This Amendment Agreement may be executed in one or more counterparts,  each
of which shall constitute an original and all of which shall together constitute
one instrument.  Any counterpart may be executed and delivered through facsimile
transmission.

     IN WITNESS WHEREOF,  the undersigned have executed this Amendment effective
as of the date first above written regardless of the actual date of signing.

     IN WITNESS WHEREOF,  the parties hereto have executed this Agreement on the
date first set forth above.

COMPANY:

THE NEPTUNE SOCIETY, INC.

By:
     -------------------------------------------
     Marco Markin
     Chief Executive Officer

HOLDERS:

CAPEX, L.P.                                 BOW RIVER CAPITAL FUND, LP AND
                                            BOW RIVER CAPITAL FUND II, LP

By:  RBP, LLC, its General Partner          By: Bow River Capital Partners, LLC,
                                                its General Partner

By:                                          By:
    ------------------------------                 -----------------------------
    Jackie M. Hawkey                               Bernard C. Darre
    Authorized Representative                      Manager

                                       2
<PAGE>

                                 ACKNOWLEDGEMENT

     The three immediately undersigned guarantors hereby acknowledge and consent
to the foregoing  Agreement and the  amendments to the  Debentures  contemplated
thereby.  The  undersigned  each  further  explicitly  agree  to  guarantee  the
repayment of the Amended and Restated Debentures, under the terms and conditions
of those certain  Guarantees  dated  December 24, 1999,  executed by each of the
undersigned, which, where they refer to the Debentures, shall be deemed to refer
to the Amended and Restated Debentures, as amended hereby.

NEPTUNE SOCIETY OF AMERICA, INC.           NEPTUNE MANAGEMENT CORP.

By:                                        By:
    -------------------------------              -------------------------------
Print Name:                                Print Name:
            -----------------------                     ------------------------
Title:                                     Title:
            -----------------------                 ----------------------------

HERITAGE ALTERNATIVES, INC.

By:
    -------------------------------
Print Name:
            -----------------------
Title:
            -----------------------

     The undersigned guarantor hereby acknowledges and consents to the foregoing
Agreement  and  the  amendments  to the  Debentures  contemplated  thereby.  The
undersigned  has guaranteed the repayment of the Amended and Restated  Debenture
in a separate Guaranty dated July 31, 2003.

                                           TRIDENT SOCIETY, INC.

                                           By:
                                                --------------------------------
                                           Name:
                                                 -------------------------------
                                           Title:
-----------------------                           ------------------------------

<PAGE>

                                    Exhibit A

                              ESTOPPEL CERTIFICATE
                                  (CapEx, L.P.)

     The undersigned,  holding an Amended and Restated Debenture in the original
principal  amount of  $5,029,344.00  dated July 31,  2003,  made by The  Neptune
Society,  Inc.,  a  Florida  corporation  ("Neptune  Society"),  payable  to the
Undersigned, does certify as follows:

                                   SECTION ONE

                           DESCRIPTION OF INSTRUMENTS

     1.   The  Undersigned  is the holder of that  certain  Amended and Restated
          Debenture in the original principal amount of $5,029,344.00 dated July
          31, 2003, made by Neptune  Society,  payable to the  Undersigned  (the
          "Debenture").

     2.   The Undersigned,  Neptune Society,  Bow River Capital Fund, LP and Bow
          River  Capital  Fund II, LP are parties  that that  certain  Amendment
          Agreement  dated  effective  as of February  18, 2004 (the  "Amendment
          Agreement").

                                   SECTION TWO

                                PRINCIPAL BALANCE

The undersigned  acknowledges  that the Neptune Society has made certain monthly
interest and  principal  payments  when due under the  Debenture and a principal
payment  in the  amount  of  $1,085,440.40  under  the  terms  of the  Amendment
Agreement,  and hereby  acknowledges that the principal balance of the Debenture
is $3,417,504.60 as of the date hereof.

                                  SECTION THREE

                              DEFENSES OR DEFAULTS

As of the date  hereof,  there are  currently  no  defenses  or  defaults to the
Debenture so far as the undersigned is concerned.

     The undersigned has executed this certificate on February ___, 2004.

                                   CapEx, L.P., a Delaware limited partnership

                                   By:
                                        ----------------------------------------
                                   Its:
                                        ---------------------------------------

<PAGE>

                                    Exhibit B

                              ESTOPPEL CERTIFICATE
         (Bow River Capital Fund, LP and Bow River Capital Fund II, LP)

     The undersigned,  holding an Amended and Restated Debenture in the original
principal  amount of  $2,352,896.00  dated July 31,  2003,  made by The  Neptune
Society, Inc., a Florida corporation ("Neptune Society"),  payable to D.H. Blair
Investment  Banking Corp.  and  transferred  to the  Undersigned,  do certify as
follows:

                                   SECTION ONE

                           DESCRIPTION OF INSTRUMENTS

     3.   The  Undersigned  are the holders of that certain Amended and Restated
          Debenture in the original principal amount of $2,352,896.00 dated July
          31, 2003, made by Neptune  Society,  payable to D.H. Blair  Investment
          Banking Corp. and transferred to the Undersigned (the "Debenture").

     4.   The Undersigned, Neptune Society and CapEx, L.P. are parties that that
          certain  Amendment  Agreement  dated effective as of February 18, 2004
          (the "Amendment Agreement").

                                   SECTION TWO

                                PRINCIPAL BALANCE

The  undersigned  acknowledge  that the Neptune Society has made certain monthly
interest  payments when due under the  Debenture and a principal  payment in the
amount of  $74,559.60  under the terms of the  Amendment  Agreement,  and hereby
acknowledge  that the principal  balance of the Debenture is $2,278,336.40 as of
the date hereof.

                                  SECTION THREE

                              DEFENSES OR DEFAULTS

As of the date  hereof,  there are  currently  no  defenses  or  defaults to the
Debenture so far as the undersigned are concerned.

     The undersigned have executed this certificate on February ___, 2004.

Bow River Capital Fund, LP               Bow River Capital Fund II, LP

By:                                      By:
    --------------------------                ---------------------------
Its:                                     Its:
     -------------------------                 --------------------------

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