Document:

EXHIBIT 10.6
                          CELLULAR PHONE SALES CONTRACT

This agreement dated the 23rd day of April, 2001 by and between Beck Management,
Inc., an Ohio corporation with its corporate offices at 3371 Hidden Meadow
Court, Lewis Center, Ohio 43035 hereinafter known as "BMI," and IDS Cellular,
3350 North West 2nd Avenue, Suite A-44, Boca Raton, Florida 33431, hereinafter
known as "IDS."

WHEREAS, BMI has a valid license or agreement(s) to sell Sprint PCS cellular
services.

WHEREAS, IDS posses a unique marketing capability and wishes to market Spring
PCS cellular services on behalf of and to the benefit of BMI.

WHEREAS, IDS agrees to provide qualified sales with credit approved by Sprint
PCS to BMI or their designate. BMI agrees to submit the necessary consumer
information to Sprint PCS and provide follow up as needed.

THEREFORE, in consideration of the mutual premises and covenants set forth
herein and for good and valuable consideration detailed herein the parties agree
as follows:

A)       Both parties agree they will cooperate with each other in this endeavor
         to the fullest extent possible and will not withhold reasonable
         cooperation from each other.

B)       Both parties assume their own risk relating to the loss of revenue due
         to any unavailability of cellular services or non-payment of
         commissions from Sprint PCS.

C)       Except as expressly set forth herein, no representation of warranty of
         any kind or nature has been made by IDS, or BMI, as to the benefits,
         profits or income, of any nature, which may or may not be derived by
         the parties from the transactions contemplated herein. IDS is not
         responsible for any refusal or inability to complete sales transactions
         for any reason. Further, BMI is not responsible for revenue to IDS for
         sales if Sprint PCS doesn't pay BMI for the same sales. Any chargebacks
         from Sprint will be shared in the same manner as standard commissions.

D)       Both parties agree to bear the cost of their own legal fees arising out
         of any dispute between the parties and make all reasonable efforts to
         resolve any disputes through good faith negotiations which shall take
         place and be concluded within three (3) business days of the
         disagreement.

E)       This Agreement shall be construed to be in accordance with the laws of
         the State of Ohio and both parties agree to comply with all applicable
         laws in performance of their responsibilities under this Contract.

                                                      IDS______        BMI______

                                        1

<PAGE>
F)       All advertising and marketing by IDS for Sprint PCS cellular services
         shall be in good character, lawful and conform to any FCC, FTC, Sprint
         PCS or any other regulatory agency of appropriate jurisdiction.

G)       Each party has the right to cancel this agreement with a thirty (30)
         day written notice with or without cause and this agreement shall
         remain in effect until such time that it is terminated by written
         notice. All payments due to IDS from BMI will continue for Sprint PCS
         cellular services per the Schedule A for all Sprint PCS commissions
         owed and earned but not yet paid so as to include all sales that were
         generated by IDS. If BMI gets paid then IDS gets paid.

H)       If any term, provision, covenant or restriction of this Agreement is
         held by a court of competent jurisdiction to be invalid, void or
         unenforceable, the remainder of the terms, provisions, covenants, or
         restrictions of this Agreement shall remain in full force and effect.

I)       Both parties agree to hold each other harmless for any legal action
         taken by any third party.

J)       The parties agree that there will be confidential information exchanged
         between their respective companies and that the information will not be
         used by either party for any purpose other than the performance of this
         Agreement. The parties agree, unless by order of a court with proper
         jurisdiction, they will not disclose any information pertaining to this
         agreement unless written permission has been granted by the
         non-disclosing party. The parties agree that the disclosure of
         confidential information is in violation of this Agreement and will
         cause irreparable injury for which it would have no adequate remedy at
         law. Accordingly, the non- disclosing party shall be entitled to
         immediate injunctive relief prohibiting any violation of the Agreement
         without the need to provide a bond or other security in addition to any
         other rights and remedies available.

K)       BMI or their designate agrees to provide five (5) daily sales reports
         per week and one (1) monthly revenue report pertaining to sales
         generated by IDS. IDS acknowledges and concurs that BMI may have sales
         other than those generated by IDS which would be exempt from any
         revenue split. BMI acknowledges and concurs that IDS have similar
         agreements and sales through other entities which would be exempt from
         any revenue split.

L)       Each party agrees to be responsible for their own insurance and taxes.
         This would include but not be limited to income tax, sales tax,
         self-employment tax, general liability insurance, workers compensation
         insurance. If either party is found liable for payment of any taxes on
         behalf of the other than each party agrees to compensate the other, in
         full, upon demand.

                                                      IDS______        BMI______

                                        2

<PAGE>
M)       BMI and IDS agree that nothing in this agreement shall be construed in
         a manner to characterize this agreement as an exclusive agreement,
         partnership or joint venture.

N)       This Agreement contains the entire understanding between the parties.
         No other agreements, representations, warranties or other matters, oral
         or written, purportedly agreed to or represented shall be deemed to
         bind the parties hereto. Each party acknowledges entering into this
         Agreement solely on the basis of the representation contained herein.

O)       Both parties acknowledge and represent they are in sound financial
         condition and not contemplating bankruptcy or are currently under
         protection from creditors by a bankruptcy court.

                                                      IDS______        BMI______

                                        3

<PAGE>
BECK MANAGEMENT, INC.                       IDS CELLULAR, INC.

---------------------------                 ------------------------------
SIGNED                                      SIGNED

---------------------------                 ------------------------------
TITLE                                       TITLE

---------------------------                 ------------------------------
DATE                                        DATE

                                                      IDS______        BMI______

                                        4

<PAGE>
                                   SCHEDULE A
                                   ----------

         The parties agree to a sharing of the "Standard Commissions" paid by
Sprint PCS to BMI per the following rates:
<TABLE>
<CAPTION>
SERVICE PLAN           STANDARD COMMISSION              IDS           BMI
------------           -------------------              ---           ---
<S>                    <C>                            <C>            <C>
$29.99                      $100.00                   $67.00         $33.00
$49.99                      $150.00                   $100.00        $50.00
$69.99                      $200.00                   $134.00        $66.00
$99.99                      $250.00                   $167.50        $82.50
$149.99                     $300.00                   $201.00        $99.00
$199.99                     $350.00                   $234.50        $115.50
</TABLE>

BMI will be paid by Sprint PCS for all sales made by IDS once per month for the
previous months sales. BMI will notify IDS immediately upon receipt of such
payment. IDS and BMI will conference by phone to review the payment information
and agree on the amounts due to IDS within 24 hours of receipt of funds by BMI
and BMI will remit payment of the appropriate shares of the standard commission
at the conclusion of said meeting.

It is understood by both parties that from time to time the Schedule A may be
modified as a result of Sprint PCS making changes to their "Standard Commission"
rates which will require both parties to sign a new Schedule A.

It is agreed that IDS will be generating sales for BMI at a considerable cost to
IDS and that BMI will be receiving substantial revenue most of which is due IDS
therefore, IDS is entitled to expeditious payment without offset or delay.

BECK MANAGEMENT, INC.                       IDS CELLULAR, INC.

---------------------------                 ------------------------------
SIGNED                                      SIGNED

---------------------------                 ------------------------------
TITLE                                       TITLE

---------------------------                 ------------------------------
DATE                                        DATE

                                                      IDS______        BMI______

                                        5<PAGE>

                                                            Executed in 6 Parts
                                                           Counterpart No. (   )

                              NATIONAL EQUITY TRUST

                           TOP TEN PORTFOLIO SERIES 31

                            REFERENCE TRUST AGREEMENT

         This Reference Trust Agreement dated September 5, 2001 among Prudential
Investment Management Services LLC, as Depositor, Prudential Securities
Incorporated, as Portfolio Supervisor, and The Bank of New York, as Trustee,
sets forth certain provisions in full and incorporates other provisions by
reference to the document entitled "National Equity Trust, Trust Indenture and
Agreement" (the "Basic Agreement") dated February 2, 2000. Such provisions as
are set forth in full herein and such provisions as are incorporated by
reference constitute a single instrument (the "Indenture").

                                WITNESSETH THAT:

         In consideration of the premises and of the mutual agreements herein
contained, the Depositor and the Trustee agree as follows:

                                     Part I.

                     STANDARD TERMS AND CONDITIONS OF TRUST

         Subject to the provisions of Part II hereof, all the provisions
contained in the Basic Agreement are herein incorporated by reference in their
entirety and shall be deemed to be a part of this instrument as fully and to the
same extent as though said provisions had been set forth in full in this
instrument.

         A. Article I, entitled "Definitions," shall be amended as follows:

         (i) Section 1.01-Definitions shall be amended to add the following
definition at the end thereof:

<PAGE>

                                      -2-

         "Portfolio Supervisor" of the Trust shall have the meaning assigned to
it in Part II of the Reference Trust Agreement.

         B. Article III, entitled "Administration of Trust," shall be amended as
follows:

         (i) The third paragraph of Section 3.05-Distribution shall be amended
by deleting any reference to Depositor and replacing it with Portfolio
Supervisor.

         (ii) Section 3.14-Deferred Sales Charge shall be amended to add the
following sentences at the end thereof:

         "References to Deferred Sales Charge in this Trust Indenture and
         Agreement shall include any Creation and Development Fee indicated in
         the prospectus for a Trust. The Creation and Development Fee shall be
         payable on each date so designated and in an amount determined as
         specified in the prospectus for a Trust."

         C. Article VIII, entitled "Depositor," shall be amended as follows:

         (i) Section 8.07-Compensation shall be amended by deleting any
reference to Depositor and replacing it with Portfolio Supervisor.

                                    Part II.

                      SPECIAL TERMS AND CONDITIONS OF TRUST

        The following special terms and conditions are hereby agreed to:

<PAGE>

                                      -3-

         A. The Trust is denominated National Equity Trust, Top Ten Portfolio
     Series 31.

         B. The Units of the Trust shall be subject to a deferred sales charge.

         C. The publicly traded stocks listed in Schedule A hereto are those
     which, subject to the terms of this Indenture, have been or are to be
     deposited in Trust under this Indenture as of the date hereof.

         D. The term "Depositor" shall mean Prudential Investment Management
     Services LLC.

         E. The term "Portfolio Supervisor" shall mean Prudential Securities
     Incorporated.

         F. The aggregate number of Units referred to in Sections 2.03 and 9.01
     of the Basic Agreement is 125,000 as of the date hereof.

         G. A Unit of the Trust is hereby declared initially equal to
     1/125,000th of the Trust.

         H. The term "First Settlement Date" shall mean September 11, 2001.

         I. The terms "Computation Day" and "Record Date" shall mean on the
     tenth day of December 2001, March 2002, June 2002 and September 2002.

         J. The term "Distribution Date" shall mean on the twenty-fifth day of
     December 2001, March 2002, June 2002 and September 2002.

         K. The term "Termination Date" shall mean October 9, 2002.

         L. The Trustee's Annual Fee shall be $.90 (per 1,000 Units) for
     49,999,999 and below units outstanding $.84 (per 1,000 Units) on the next
     50,000,000 Units, $.78 (per 1,000 Units) on the next 100,000,000 Units, and
     $.66 (per 1,000 Units) on Units in excess of 200,000,000 Units. In
     calculating the Trustee's annual fee, the fee applicable to the number of
     units outstanding shall apply to all units outstanding.

         M. The Portfolio Supervisor's portfolio supervisory service fee shall
be $.25 per 1,000 Units.

               [Signatures and acknowledgments on separate pages]

<PAGE>

                                      -4-

The Schedule of Portfolio  Securities  in Part A of the  prospectus  included in
this Registration Statement for National Equity Trust, Top Ten Portfolio Series
31 is hereby incorporated by reference herein as Schedule A hereto.

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