Document:

<PAGE>

                                                                    Exhibit 10.1

February 17, 2003

Jeanne McCann

Dear Jeanne:

         This letter is to confirm that for any previously issued options and
for all options issued in the future, you will now have protection of your
equity in the Company such that in the event that the Company undergoes a change
of control and your employment is terminated without cause within 6 months of
this transaction, all of your unvested outstanding stock options will become
fully vested as of the effective date of the termination of your employment.

         Thank you again for your continued contribution to the Company and we
look forward to continued success together.

Sincerely,

/s/ Paul A. Ricci

Paul A. Ricci
CEO and Chairman of the Board<PAGE>
                                                                    Exhibit 10.2

September 26, 2002

Robert Weideman

Dear Robert:

This letter is to confirm that for any previously issued options and for all
options issued in the future, you will now have protection of your equity in the
Company such that in the event that the Company undergoes a change of control
and your employment is terminated without cause within 6 months of this
transaction, all of your unvested outstanding stock options will become fully
vested as of the effective date of the termination of your employment.

Thank you again for your continued contribution to the Company and we look
forward to continued success together.

Sincerely,

/s/ Mike K. Tivnan

Mike K. Tivnan
President & COO

Cc: Dawn Fournier<PAGE>

                                                                    EXHIBIT 10.3

April 28, 2003

Michael Tivnan

Dear Mike:

         This letter is in response to your letter dated April 25, 2003
announcing your intent to retire from the Company, resigning as an Executive
Officer and Director of ScanSoft, Inc. (the "Company") effective April 30, 2003.

         As a result of your resignation as an Executive Officer and Director of
the Company, the Compensation Committee of the Board of Directors has approved
the following separation package:

         1.       You will step down as an Executive Officer and Director and
                  will go onto in-active duty for one year.

         2.       You will receive a salary of $250,000 paid over the one-year
                  period, in semi-monthly installments.

         3.       Your effective termination date will be April 30, 2004.

         4.       You will receive paid health insurance benefits for five years
                  after your termination date. Thereafter you will be eligible
                  to participate in COBRA.

         5.       You will be able to exercise all vested stock options with an
                  exercise price equal to or greater than $1.3438 for a period
                  of one (1) year following termination of employment consistent
                  with the terms of your employment agreement dated August 17,
                  2000. Any vested stock options with an exercise price less
                  than $1.3438, will be exercisable for a period of thirty (30)
                  days after termination. No additional vesting will occur after
                  you step down as an Executive Officer and Director.

         6.       You will agree to sign a non-compete agreement for a period of
                  one-year following your termination date.

         Based on mutual agreement, after you go onto in-active duty, the
company may wish to engage your services in the area of M&A project based work,
as well as training of financial and operational management. If such services
are engaged, a mutually agreed upon compensation will be paid, but it will not
effect any other terms of this agreement.

         Upon acceptance of this agreement, the Compensation Committee of the
Board of Directors has authorized this agreement to supercede all previous
employment agreements. Please sign below to indicate your acceptance.

Sincerely,                                           Agreed to:

/s/ Paul Ricci                                       /s/ Michael Tivnan

Paul Ricci, CEO                                      Michael Tivnan, COO<PAGE>
                                                                    EXHIBIT 10.8

IBM RESELLER AGREEMENT                                                     FINAL
                                                         Agreement # 4902FA0217
--------------------------------------------------------------------------------

This master Reseller Agreement ("Agreement"), dated, the 31st of March, 2003,
describes the IBM software product(s) that International Business Machines
Corporation ("IBM") agrees to license to ScanSoft Inc. ("ScanSoft"), for
subsequent manufacturing, marketing and distribution by ScanSoft. Each is a
"Party" to this Agreement, and collectively the "Parties".

This Agreement is signed only once. After that, ScanSoft may manufacture, market
and resell the IBM software product(s) ("Program(s)") listed in Attachment 1 -
Program and Schedule. New or different Program(s) may be added according to the
terms of this Agreement only after an Amendment to this Agreement and the
Program Schedule, has been accepted in writing by both Parties.

This Agreement, including all attachments thereto is the complete agreement
between the Parties on this subject and replaces all prior and contemporaneous
oral or written communications between the Parties about it. This Agreement may
only be modified by written agreement signed by both Parties. Once signed, any
reproduction of this Agreement, or of an Attachment, made by reliable means (for
example, photocopy or facsimile) is considered an original.

ACCEPTED AND AGREED TO:                       ACCEPTED AND AGREED TO:

International Business Machines Corporation   ScanSoft, Inc.
8051 Congress Avenue                          9 Centennial Drive
Boca Raton, FL  33487                         Peabody, MA 01960

By:   /s/ Alan Linsky                         By:   /s/ Wayne S. Crandall
      -------------------------------------         ----------------------------
Name: _____________________________________   Name: ____________________________
      Alan Linsky                                   Wayne S. Crandall

Title: Contract Administrator                 Title: ___________________________
       Global Customer Solutions              Senior Vice President, Worldwide
       & General Procurement                  Sales

Date: 3/31/03                                 Date: 3/31/03
      ------------------------------------          ----------------------------

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                  Page 1 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                         Agreement # 4902FA0217
--------------------------------------------------------------------------------

                                 1.0 DEFINITIONS

When used in this Reseller Agreement, the capitalized terms listed below shall
have the following meanings:

1.1      "AFFILIATES" means any corporation, company, or other entity, which:
         (i) is Controlled by a Party hereto; or (ii) Controls a Party hereto;
         or (iii) is under common Control with a Party hereto. For this purpose
         "Control" or "Controlled" means that more than fifty percent (50%) of
         the controlled entity's shares or ownership interest representing the
         right to make decisions for such entity are owned or controlled,
         directly or indirectly, by the controlling entity. An entity is
         considered an Affiliate only so long as such ownership or control
         exists.

1.2      "AGREEMENT" means this reseller agreement and other attachments or
         appendices specifically referenced in this Agreement as well as any
         amendments hereto.

1.3      "BUNDLE" means two or more software programs packaged together by
         ScanSoft that would include Program(s) and ScanSoft or third party
         products. Bundles may also include Programs preloaded or packaged with
         third party hardware, provided the Program is designated to operate on
         such hardware and its operating system configuration.

1.4      "CHANNEL" means the distribution channel through which ScanSoft and/or
         its Distributors sell the Program(s) to Customers.

1.5      "CODE" means computer programming code in "OBJECT CODE" FORMAT ONLY
         whereby the code is substantially in binary form and is directly
         executable by a computer after processing, but without compilation or
         assembly.

1.6      "COVER MOUNTS" means ScanSoft's distribution of an application software
         CD containing the Program(s) inserted or attached in a shrinkwrapped
         magazine as solely approved by the IBM Technical Coordinator listed in
         Section 15.

1.7      "CUSTOMER(S)" means an end-user authorized to use the Program(s) for
         its intended use and not for redistribution, remarketing, time-sharing,
         or service bureau use. Customers do not include ScanSoft's Affiliates,
         Dealers or Distributors.

1.8      "DERIVATIVE WORK(S)" means a work which is based upon one or more
         preexisting works, such as a revision, enhancement, modification,
         translation, abridgment, condensation, expansion, compilation, or any
         other form in which such preexisting works may be recast, transformed,
         adapted or included, and which if prepared without the authorization of
         the owner of the copyright in such preexisting work, would constitute a
         copyright infringement.

1.9      "DEALERS" means an operator of one or more outlets for computer
         software which are or will be staffed with personnel competently
         trained in the operation and marketing of Programs.

                                  Page 2 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                         Agreement # 4902FA0217
--------------------------------------------------------------------------------

1.10     "DISTRIBUTOR(S)" means ScanSoft's authorized third party distributors
         or resellers, who distribute and sell Program(s) to Customers.

1.11     "ENHANCEMENTS" means changes or additions, other than Error
         Corrections, to the Programs that support new releases of operating
         systems and in which IBM has agreed to provide to ScanSoft as described
         in Section 9. Enhancements shall be considered Programs under this
         Agreement.

1.12     "ERROR CORRECTIONS" means revisions that correct errors and
         deficiencies (collectively referred to as "ERRORS") in Programs.

1.13     "GEOGRAPHY" means either the [****], or [****] geographical areas.

1.14     "GOLDEN MASTER CD-ROM" means the master replication media of the
         Program(s) and Related Licensed Materials. A Golden Master CD-ROM is
         that version of the Program(s) that has (1) exited test, (2) contains
         no known bugs that create system crashes and/or data corruption with
         the exception of those known bugs accepted in writing by ScanSoft and
         IBM for good business reasons, (3) has been verified to contain the
         specified functionality in accordance with Attachment 8 and (4) has
         been verified as virus free.

1.15     "GOODS" means existing quantities of IBM microphones used in Programs,
         work in process and finished goods listed in Attachment 11 and
         furnished by IBM at the price listed in Section 7.2 of this Agreement,
         [****].

1.16     "LOCALIZE" OR "LOCALIZATION" means authorized language translation and
         modifications to Related Licensed Materials by ScanSoft and/or IBM that
         are necessary to distribute and sell Program(s) in Territory.

1.17     "MORAL RIGHTS" means any personal rights which an author may have under
         applicable law which are separate and apart from the proprietary aspect
         of copyright, including, but not limited to, rights to identification
         of authorship, rights of approval on modifications or limitation on
         subsequent modifications, and rights to cause or suppress publications.

1.18     "NET REVENUE" means revenue from all sales and upgrades of the
         Program(s) by ScanSoft in the Territory to [****].

1.19     "PERIOD OF EXCLUSIVITY" means the period of time beginning with the
         [****] until the earlier of: (a) [****], or (b) [****].

1.20     "PERSONNEL" means agents, employees or subcontractors engaged or
         appointed by IBM or ScanSoft.

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                  Page 3 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                         Agreement # 4902FA0217
--------------------------------------------------------------------------------

1.21     "PROGRAM(S)" means the IBM programs listed in Attachment 1, A Program
         includes its Code, components, data, and audiovisual content such as
         images, text recordings or pictures. Program also includes Error
         Corrections, and Enhancements. IBM may add additional programs from
         time to time via a signed amendment between the Parties.

1.22     "REGISTERED CUSTOMERS" means Customers who have purchased Program(s)
         from IBM prior to the effective date of this Agreement and have
         registered with IBM.

1.23     "RELATED LICENSED MATERIALS" means existing quantities of IBM sales
         literature, brochures, box designs, demonstration materials, and other
         retail packaging for the Program(s), listed in Attachment 6..

1.24     "SUPPORT" means telephone hot-line consultation service and/or email
         support provided to Customers and Registered Customers in accordance
         with the terms and conditions of the end-user license agreement
         contained in each Program. [****] shall be entitled to charge Customers
         for Support after [****]. During [****] will provide [****] technical
         support to [****] customer [****]. Thereafter, [****] will provide
         support in a manner consistent with [****]. Notwithstanding the
         foregoing, [****] will provide [****] technical support [****] if
         [****].

         1.24.1 "LEVEL 1 SUPPORT" means the support provided by ScanSoft in
         response to an initial phone call and/or email by a Customer that
         identifies and documents an error/problem in the Program(s). This
         includes [****]. Level 1 Support shall be [****].

         1.24.2 "LEVEL 2 SUPPORT" means the support provided by ScanSoft to
         Customers by the most highly trained and competent technical support
         individual on the Program (normally a supervisor and/or manager).
         "Level 2 Support" attempts to provide Customers guidance on issues
         where "Level 1 Support" cannot provide an acceptable answer.

         1.24.3 "LEVEL 3 SUPPORT" means the support provided by IBM to ScanSoft
         to ensure an acceptable customer response to issues that cannot be
         resolved by either Level 1 Support or Level 2 Support. An attempt by
         [****] will be made to provide [****].

1.25     "TERRITORY" means [****].

2.0      USE OF THE PROGRAM(S)

2.1      ScanSoft agrees to use commercially reasonable efforts to market and
         sell the Program(s) to Customers in the Territory during the regular
         course of business and/or cause ScanSoft Distributors to do the same.
         ScanSoft agrees to spend [****] on the [****].

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                  Page 4 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                         Agreement # 4902FA0217
--------------------------------------------------------------------------------

2.2      ScanSoft shall:

         [****] distribute the Program(s) in the Territory, and only in the form
         provided by IBM [****]

         (a)      distribute a copy of the International Program License
                  Agreement ("IPLA") or ScanSoft's own end-user license
                  agreement with terms reasonably consistent with the IPLA with
                  each Program distributed to Customers; and

         (b)      provide Level 1 and Level 2 Support to Customers who have
                  purchased the Program(s) in accordance with the support
                  described in the Program.

2.3      ScanSoft shall not reverse assemble, reverse compile or otherwise
         translate any part of the Program(s).

2.4      ScanSoft shall ensure that its Distributors agree to act in a manner
         consistent with ScanSoft's obligations under this Agreement.

3.0      INTELLECTUAL PROPERTY AND LICENSE GRANTS

3.1      Subject to payments listed under Section 7 below, and the reservation
         of rights in Section 3.3 below, IBM hereby grants ScanSoft during the
         [****]:

         (a)      a world-wide, non-transferable, exclusive, copyright license
                  to reproduce, distribute, and/or sublicense to its [****] the
                  Programs, including Enhancements in a Bundle or as standalone
                  products, in Object Code form only, to Customers within the
                  Territory. No right or license to modify or otherwise create
                  Derivative Works of the Program is granted by this Agreement.

         (b)      a world-wide, non-transferable, exclusive, copyright license
                  to use, execute, display, perform and reproduce copies of the
                  Program(s) solely for the purposes of providing Level 1
                  Support and Level 2 Support to Customers and Registered
                  Customers in the Territory; ScanSoft agrees that any
                  information and or feedback ScanSoft may provide to IBM
                  related to Programs or this Agreement is non-confidential and
                  ScanSoft grants IBM a world-wide, fully paid up, perpetual and
                  irrevocable license to use information /feedback in IBM's
                  business activities without restriction and without payment or
                  accounting to ScanSoft or any third party.

         (c)      a world-wide, non-transferable, sole non-exclusive, copyright
                  license to use, execute, display, perform, and subject to 3.4
                  (c) below, prepare, and have prepared Derivative Works of the
                  Related Licensed Materials solely to (i) Localize the Related
                  Licensed Materials; and (ii) subject to IBM's written
                  pre-approval, use the Related Licensed Materials and the
                  Localized Related Licensed Materials in

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                  Page 5 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                         Agreement # 4902FA0217
--------------------------------------------------------------------------------

                  connection with the distribution of the Program(s) within the
                  Territory.

         IBM reserves all rights not expressly granted herein, including but not
         limited to the rights in Section 3.3 below.

         ScanSoft agrees to reproduce the copyright notice and any other legend
         of ownership on any copies made of the Programs under the licenses
         granted in this Agreement.

3.2      Subject to payments listed under Section 7 below, IBM hereby grants
         ScanSoft and its Distributors during the [****], the following
         trademark license:

         a worldwide, non-transferable, non-exclusive personal right and license
         to use the IBM marks listed in Attachment 2 (hereinafter the "Licensed
         Marks"), solely in connection with the marketing and distribution of
         the Program(s) to Customers within the Territory. No other use of IBM's
         trademarks is authorized.

ScanSoft shall display the Licensed Marks in accordance with the IBM Trademark
Guidelines set forth in Attachment 4 of this Agreement. IBM retains the right to
specify and approve the quality and standards of all materials on which the
Licensed Marks are displayed and inspect from time to time samples of such
materials, which approval will not be unreasonably withheld. In the event
Scansoft does not receive approval from IBM within ten (10) business days of
submitting materials for review, the materials shall be deemed approved. Failure
of ScanSoft to adhere to such standards of quality, consistent with the IBM
Trademark Guidelines and IBM approved samples, shall be grounds for IBM to
terminate ScanSoft's rights to use such Licensed Marks and to terminate this
Agreement in accordance with the terms of Section 13.2. In order to enable IBM
to protect its rights in the Licensed Marks, ScanSoft will advise IBM of every
country in which it markets or distributes the Programs.

ScanSoft shall not at any time during or after this Agreement assert any claim
or interest in or to any of the Licensed Marks or institute any proceeding
reasonably calculated to adversely affect the validity or enforceability of any
of the Licensed Marks. ScanSoft shall not register or seek to register, or cause
to be registered any of IBM's trademarks, logos, or copyrights, including
Licensed Marks, without IBM's prior written consent. ScanSoft shall not adopt or
use such trademark, tradenames, logos, or insignia, or any confusingly similar
work or symbol, as part of ScanSoft's company or partnership name.

3.3      Reservation of Rights. Notwithstanding any other provision in this
         Agreement or amendments hereto, IBM hereby reserves and retains, for
         the benefit of itself to:

                  3.3.1    provide electronic downloads of [****];

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                  Page 6 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                         Agreement # 4902FA0217
--------------------------------------------------------------------------------

                  3.3.2 provide the Programs listed in Attachment 1, Section A,
                  1(f)-1(g), and Section B, 1(c) and 1(d) [****];

                  3.3.3 [****];

                  3.3.4 [****] as outlined in Attachment 9, [****] within thirty
                  (30) days after the Effective Date;

                  3.3.5 utilize IBM's Program(s) [****], provided the latter use
                  is (i) subject to an agreement [****] and (ii) for [****];.and

                  3.3.6 utilize any or all the Programs [****] so long as such
                  IBM product [****].

         IBM shall continue to be entitled to:

                  (i) [****], and

                  (ii) [****]

3.4      Other License Restrictions

         (a) ScanSoft may not modify, alter or remove the trademarks or trade
         names of IBM or any third party marks displayed on the Program(s),
         Related Licensed Materials or on the Localized Related Licensed
         Materials in any way. [****].

         (b) Title to and ownership of Programs including all patents,
         copyrights, trademarks, and other property rights applicable thereto
         shall at all times remain solely and exclusively with IBM. IBM does not
         grant ScanSoft any licenses, either directly or indirectly, by
         implication or estoppel or otherwise, under any patent, copyright or
         other intellectual property right of IBM, except as provided in
         Sections 3.1 and 3.2 above.

         (c) All Derivative Works to the Related Licensed Materials created by
         ScanSoft under this Agreement shall be considered works made for hire
         and owned by IBM. If by operation of law, any Derivative Works created
         by ScanSoft cannot be considered to be works made for hire, ScanSoft
         hereby agrees to transfer, convey and assign to IBM all right, title
         and interest, including, but not limited to, the ownership of copyright
         in and to, the Derivative Works. IBM shall have the right to obtain and
         hold in its own name copyrights, registrations, and other protection
         which may be available in such Derivative Works. ScanSoft agrees to
         give IBM or its designees all assistance required to perfect such
         rights. ScanSoft shall obtain a written agreement to waiver and not to
         assert any Moral Rights from any person or entity having Moral Rights
         with respect to any Derivative Works created under this Agreement.

4.0      SCANSOFT'S RESPONSIBILITIES

         ScanSoft shall:

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                  Page 7 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                         Agreement # 4902FA0217
--------------------------------------------------------------------------------

                  (a)      manufacture and distribute unmodified copies of the
                           Golden Master CD-ROM of each Program(s) and the IPLA
                           provided by IBM (the IPLA is attached hereto in
                           Attachment 5 and will be included on each Gold Master
                           CD-ROM supplied to ScanSoft by IBM);

                  (b)      mark each Program package so that the following items
                           relating to the Programs may be read by a Customer
                           without opening the package: (i) identification of
                           the hardware and operating system configurations upon
                           which the Program is designated to operate, and (ii)
                           where to find all terms and conditions, including
                           warranties and disclaimers of warranties of IBM as
                           set forth in the IPLA, consistent with current
                           package design.

                  (c)      create a label(s) for placement on the existing
                           Localized Related Licensed Materials which includes,
                           but is not limited to, ScanSoft's company name(s) and
                           end user support information ScanSoft will provide
                           for the Program(s), or modify the Related License
                           Materials to include ScanSoft's end user support
                           information for Customers. All modifications shall be
                           reviewed and approved in writing by IBM. In addition,
                           the label and Localized Related Licensed Materials
                           shall state that the Program is manufactured by
                           ScanSoft and the Licensed Marks are licensed under
                           agreement with IBM.

                  (d)      [****] as required for the Territory and distribute
                           such materials provided it has been reviewed and
                           pre-approved in writing by IBM; In the event ScanSoft
                           does not receive approval from IBM within [****] days
                           of submitting materials for review, ScanSoft may
                           distribute the Localized Related License Materials,
                           provided such materials are completed in accordance
                           with IBM's Trademark Guidelines attached hereto in
                           Attachment 4 of this Agreement.

                  (e)      obtain advanced permission from IBM for use of IBM's
                           Licensed Marks in a manner inconsistent with IBM's
                           Corporate Identity and Design Program pursuant to
                           Attachment 12; Such program guidelines will be
                           provided within ten (10) business days of the
                           Effective Date.

                  (f)      provide Level 1 and Level 2 Support to Customer(s)
                           and Registered Customers.

                  (g)      maintain trained Personnel to provide Level 1 and
                           Level 2 Support to Customers;

                  (h)      ensure that Personnel attending the IBM training
                           class have experience installing and using the
                           Programs.

                  (i)      document problems for IBM's Level 3 Support team,
                           which cannot be resolved by ScanSoft's Level 1
                           Support or Level 2 Support personnel, by providing
                           the information as specified in Attachment 3 and
                           sending it to the IBM Level 3 Support team. Such
                           information shall be submitted to
                           l3support@at.ibm.com. Additionally, Level 3 support
                           will accept telephone calls from Level 2 Support
                           personnel to resolve customer issues during normal
                           working hours (Monday through Friday, excluding
                           Holidays, 9:00 a.m. to 4:30 p.m. EST) unless the
                           Parties agree in writing otherwise;

                  (j)      purchase and distribute approved microphones with the
                           Program(s)., Unless a specific microphone is
                           specified on the exterior of the Program `box', any
                           microphone that has been pre-approved by IBM may be
                           shipped with any of the Programs provided such
                           microphone is compatible with the Program
                           configuration. In the event the approved

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                  Page 8 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                         Agreement # 4902FA0217
--------------------------------------------------------------------------------

                           microphones as defined in Attachment 7 are
                           discontinued, ScanSoft shall replace such
                           discontinued microphones with a comparable
                           microphone;

                  (k)      actively promote and market the Program(s) within the
                           Territory to Dealers and use reasonable efforts to
                           keep Dealers supplied with Programs and marketing
                           materials adequate to support the promotion thereof
                           to Customers;

                  (l)      maintain sufficient inventory of the Program(s) to
                           meet market demand;

                  (m)      direct Customers to return Program(s) to the place of
                           purchase and not IBM;

                  (n)      provide IBM with thirty (30) days written notice to
                           update links related to Programs for ScanSoft's
                           websites;

                  (o)      provide a copy of the IPLA to Customers acquiring
                           Enhancements or additional licenses to a Program(s);

                  (p)      not offer or make payments or gifts (monetary or
                           otherwise) to anyone for the purposes of wrongfully
                           influencing decisions in favor of IBM, directly or
                           indirectly. IBM may terminate this Agreement
                           immediately in case of breach of this clause; and

                  (q)      maintain records sufficient to demonstrate that
                           ScanSoft has spent [****] of [****] on [****] of the
                           Program(s) ("Records") and make such Records
                           available for [****] from the termination of this
                           Agreement. Upon IBM's request, ScanSoft will make the
                           Records available to an independent auditor chosen
                           and compensated by IBM. IBM's requests will be in
                           writing and will not occur more than once each year.
                           The auditor will sign a confidentiality agreement and
                           examine ScanSoft's Records in addition to other
                           relevant records in order to verify ScanSoft's
                           compliance with the promotional marketing use and
                           distribution terms of this Agreement. Any such audit
                           shall be at [****] unless the audit reveals [****]
                           with the terms of this Agreement in which case the
                           audit shall be at [****].

5.0      IBM'S RESPONSIBILITIES

         IBM will:

                  a.       provide one (1) Golden Master CD-ROM for each of the
                           Program(s) by the delivery date as specified in
                           Attachment 1 to this Agreement;

                  b.       provide the Related Licensed Materials listed in
                           Attachment 6 on the delivery dates as set forth in
                           Attachment 1;

                  c.       provide one (1) copy of the International Program
                           License Agreement within [****] of the Agreement;

                  d.       provide Level 3 Support for the Programs in
                           accordance with Section 8.0 below;

                  e.       provide one (1) Golden Master CD-ROM for each
                           Enhancement for the Programs listed in Attachment 1,
                           to be delivered to ScanSoft in accordance with
                           Section 9.0 below;

                  f.       obtain [****] within [****] of the Effective Date of
                           the Agreement.

                  g.       provide a list of current channels, distributors of
                           the Program(s) as follows:(i) [****];

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                  Page 9 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                         Agreement # 4902FA0217
--------------------------------------------------------------------------------

                  h.       provide a list of the Registered Customers of the
                           Program(s), including relevant "opt-in/opt-out"
                           information within [****] and on a [****] thereafter;

                  i.       describe and electronically promote the Program(s) in
                           the Territory and refer Customers to ScanSoft's
                           designated website: www.scansoft.com for sales and
                           technical support;

                  j.       provide [****] of technical training for ScanSoft
                           Personnel on the Program(s) at a location to be
                           mutually agreed upon between IBM and ScanSoft.
                           [****];

                  k.       provide Level 1, Level 2 and Level 3 Support issues
                           and applicable `technical notes' and technical
                           bulletins that have been documented as known defects
                           as well as work-arounds, if available, for the
                           Program(s) within [****];

                  l.       provide a copy of IBM's channel satisfaction survey,
                           within [****], including [****];

                  m.       provide ScanSoft with a schedule of committed
                           marketing programs as follows: [****];

                  n.       [****];

                  o.       [****];

                  p.       [****];

                  q.       [****];

                  r.       [****];

                  s.       provide ScanSoft with a list of current republishers
                           of the Program(s) within [****];

                  t.       provide ScanSoft (i) with a list, as Attachment 9 to
                           this Agreement, of current OEM agreements relating to
                           the Programs and assign such agreements to ScanSoft
                           within [****] and (ii) one (1) Golden Master CD-ROM
                           for each Program listed in Attachment 13;

                  u.       will [****] listed in Attachment 9, [****]; and

                  v.       will [****] for any Program licensing transaction
                           [****].

                  w.       will provide updates to the Attachments, in order to
                           add new or additional programs or materials not
                           originally listed but intended for distribution or
                           use under this Agreement.

6.0      MUTUAL RESPONSIBILITIES

         The Parties agree that any press releases concerning this Agreement
         must be approved in writing by both Parties prior to release. Both
         parties intend to work in good faith to issue a press release within a
         reasonable period of time from the Effective Date (the "Public
         Announcement Date").

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                 Page 10 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                         Agreement # 4902FA0217
--------------------------------------------------------------------------------

7.0      PAYMENTS

7.1      In consideration of the rights and copyright licenses granted for
         Programs under this Agreement, ScanSoft agrees to pay [****] based on
         the following schedule:

<TABLE>
<CAPTION>
PAYMENT #   PAYMENT DUE DATE   AMOUNT TO BE PAID
---------   ----------------   -----------------
<S>         <C>                <C>
    1            [****]              [****]
    2            [****]              [****]
    3            [****]              [****]
</TABLE>

ScanSoft shall make the first payment on or before [****]. ScanSoft shall make
the second and third payments in accordance with the terms and conditions set
forth in this Agreement. [****]. Where possible, the Parties will conduct
transactions using an electronic commerce approach. Each payment shall include a
statement which includes the Agreement number and the milestone and payments due
to IBM at such milestone and shall be sent to the electronic commerce address
for IBM as follows:

         IBM:
         Routing code [****]
         Account [****]
         [****]

7.2      In addition to Section 7.1 above, ScanSoft agrees to pay IBM [****] and
         used with the Programs [****]. Title and risk of loss of Goods shall
         pass to ScanSoft [****], provided [****].

         [****] agrees to accept for full refund and return any Programs that
         are returned by a Customer or Registered Customer.

         [****].

         [****] Up until [****] agrees to accept for full refund and return any
         Programs [****].

         [****] On [****] shall purchase from [****] all product returned
         [****].

         [****] If the total amount of returns for [****] is less than [****]
         shall re-imburse [****] will maintain records sufficient to demonstrate
         the number of Programs returned [****] and make such Records available
         for [****]. Upon [****] request [****] will make the Records available
         to an independent auditor chosen and compensated by [****] requests
         will be in writing and will not occur more than [****] The auditor will
         sign a confidentiality agreement and examine [****] in addition to
         other relevant records in order to verify [****] compliance with the
         Section 7 of this Agreement. Any such audit

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                 Page 11 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                         Agreement # 4902FA0217
--------------------------------------------------------------------------------

         shall be at [****] expense unless the audit reveals a non-compliance by
         [****] in which case the audit shall be at the expense of [****].

         [****] Payments shall be considered effectively made when credited to
         the bank account of IBM as stated in this section below or at such
         other bank that IBM may from time to time specify to ScanSoft in
         writing.

         [****] shall bear and pay all taxes [****].

         [****]

         [****] The interest on any overdue payment shall be calculated
         commencing on the date such payment became due, using an annual rate
         which is [****]

         [****] If ScanSoft seeks development services from IBM, subject to
         IBM's written agreement to create enhancements and/or Derivative Works
         to the Program(s) other than as required by this Agreement in Section 9
         below (the "Additional Work"), the Parties agree to negotiate in good
         faith the terms and conditions which shall be included as an amendment
         to this Agreement for such Additional Work.

8.0      PROGRAM SUPPORT

IBM will provide Level 3 Support directly to ScanSoft for each Program(s) listed
in Attachment 1 for a period of [****] following the release of the last
Enhancement issued in accordance with Section 9. In the event ScanSoft requires
additional support from IBM, ScanSoft shall provide IBM [****] of its
requirement for IBM to provide [****] of continuous Level 3 Support. ScanSoft
shall pay IBM [****] for such additional Level 3 Support. Level 3 Support shall
only be provided for Programs under [****]. Level 3 Support shall not include
[****].

9.0      ENHANCEMENTS

9.1      Subject to the Section 9.5 below, IBM shall provide ScanSoft [****].

9.2      Subject to the Section 9.5 below, IBM shall provide ScanSoft [****].

9.3      Subject to the Section 9.5 below, IBM shall provide ScanSoft within
         [****].

9.4      The Enhancements will only support [****] and agreed to by IBM and
         ScanSoft in writing.

9.5      IBM shall not be required to [****].

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                 Page 12 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                         Agreement # 4902FA0217
--------------------------------------------------------------------------------

9.6      In the event IBM determines the [****] requires a third party license
         to make modifications, [****].

9.7      For each Enhancement of the Program delivered by IBM to ScanSoft, IBM
         will also provide updated on-line documentation in a format that can be
         edited by ScanSoft.

9.8      For each Enhancement of the Program delivered by IBM to ScanSoft,
         [****].

10.0     REPRESENTATIONS AND WARRANTIES

10.1     IBM REPRESENTS AND WARRANTS THAT IT EITHER OWNS ALL RIGHT, TITLE AND
         INTEREST IN AND TO THE PROGRAMS, OR IS THE LICENSEE OF SUCH PROGRAMS
         AND POSSESSES THE NECESSARY RIGHTS TO GRANT SCANSOFT THE RIGHTS GRANTED
         HEREUNDER SUBJECT TO ANY RIGHTS RESERVED IN SECTION 3 ABOVE.

10.2     IBM REPRESENTS AND WARRANTS THAT IT WILL NOT GRANT ANY LICENSES THAT
         WOULD PREVENT IT FROM GRANTING THE RIGHTS SET FORTH HEREIN.

10.3     IBM DOES NOT WARRANT THAT THE PROGRAMS OR ANY SERVICES IT SHALL PROVIDE
         HEREUNDER WILL MEET THE REQUIREMENTS OF SCANSOFT OR ITS CUSTOMERS, OR
         THAT THE PROGRAMS' OPERATION WILL BE UNINTERRUPTED OR ERROR FREE.
         EXCEPT AS SET FORTH IN SECTIONS 10.1 AND 10.2, IBM PROVIDES THE
         PROGRAMS, STORAGE MEDIA AND ANY SERVICES PROVIDED HEREUNDER "AS IS"
         WITHOUT WARRANTY OR CONDITIONS. IBM DISCLAIMS ALL OTHER WARRANTIES AND
         CONDITIONS, EXPRESS OR IMPLIED, WRITTEN OR ORAL, ARISING BY STATUTE,
         OPERATION OF LAW OR OTHERWISE, INCLUDING, BUT NOT LIMITED TO, ANY
         WARRANTY OF NON-INFRINGEMENT AND THE IMPLIED WARRANTIES OF
         MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE. THE ENTIRE RISK
         RELATED TO USE OF THE PROGRAMS AND SERVICES REMAIN WITH SCANSOFT.

10.4     SCANSOFT SHALL NOT USE OR AUTHORIZE OTHERS TO USE THE PROGRAMS IN ANY
         APPLICATION, DEVICE, PRODUCT OR IN ANY OTHER MANNER IN WHICH THE USE,
         INABILITY TO USE, OR THE FAILURE OF THE PROGRAMS COULD GIVE RISE TO A
         MATERIAL THREAT OF DEATH, PERSONAL INJURY OR PROPERTY DAMAGE
         (COLLECTIVELY, "HIGH-RISK ACTIVITIES"), INCLUDING, BUT NOT LIMITED TO,
         THE DIRECT CONTROL OF: NUCLEAR FACILITIES, MASS TRANSIT SYSTEMS,
         AIRCRAFT NAVIGATION,

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                 Page 13 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                         Agreement # 4902FA0217
--------------------------------------------------------------------------------

         AIR TRAFFIC CONTROL, WEAPON SYSTEMS AND LIFE SUPPORT MACHINES. IBM
         EXPRESSLY DISCLAIMS ANY EXPRESS OR IMPLIED WARRANTY OR CONDITION OF
         FITNESS FOR HIGH-RISK ACTIVITIES.

11.0     INDEMNIFICATION

11.1     IBM agree at is expense, to indemnify, hold harmless (and at ScanSoft's
         option, defend) ScanSoft, its Affiliates and their respective
         directors, officers and employees from and against any and all claims,
         actions, demands, legal proceedings, liabilities, damages, losses,
         costs, and expenses, including, without limitation, reasonable
         attorneys fees finally awarded by a court of competent jurisdiction (or
         included in a settlement agreed to in writing by IBM) arising out of
         [****] (collectively "Covered Claims").

11.2     Covered Claims expressly do not include [****].

11.3     ScanSoft shall (a) give IBM prompt written notice of any Covered
         Claims; (b) give IBM sole control of the defense and settlement
         thereof, however, ScanSoft may be represented by counsel of its choice
         at its own expense and (c) shall cooperate with IBM in the defense
         thereof, at IBM's expense.

11.4     If such a claim is made or appears likely to be made, ScanSoft agrees
         to permit IBM to enable ScanSoft (or its Customers) to continue the use
         the Program(s), or to modify it, or replace it with one that is at
         least functionally equivalent. If IBM determines that none of these
         alternatives is reasonably available, ScanSoft agrees to return the
         Program(s) to IBM upon IBM's written request. IBM's defense and
         indemnification obligations described above, represent IBM's entire
         obligation with respect to any third party claims.

11.5     ScanSoft agrees, at is expense, to indemnify, hold harmless (and at
         IBM's option, defend) IBM, its Affiliates and their respective
         directors, officers and employees from and against any and all claims,
         actions, demands, legal proceedings, liabilities, damages, losses,
         costs, and expenses, including, without limitation, reasonable
         attorneys fees finally awarded by a court of competent jurisdiction (or
         included in a settlement agreed to in writing by ScanSoft) arising out
         of [****].

11.6     ScanSoft agrees, at its expense, to indemnify, hold harmless (and at
         IBM's option, defend) IBM, its Affiliates and their respective
         directors, officers and employees from and against any and all claims,
         actions, demands, legal proceedings, liabilities, damages, losses,
         costs, and expenses, including, without limitation, attorneys fees
         arising out of [****].

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                 Page 14 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                         Agreement # 4902FA0217
--------------------------------------------------------------------------------

12.0     LIMITATION OF LIABILITY

         Neither Party shall be liable to the other for any lost profits, lost
         savings, lost sales or for any punitive, special, indirect, incidental
         or economic consequential damages, under this Agreement even if advised
         of their possibility. In addition, circumstances may arise where,
         because of a breach or other liability, one Party may recover direct
         damages from the other. Regardless of the type of claim, each Party is
         only responsible for the amount of any actual direct damages up to
         [****]. The above limitations of liability, however, shall not apply
         to: [****]

13.0     TERM AND TERMINATION

13.1     This Agreement shall be in effect from the last signature date of the
         Parties ("Effective Date") and will remain in effect until terminated.

13.2     Either Party may terminate this Agreement, without any cancellation
         charge, for (i) a material breach of the Agreement by the other Party
         or (ii) if the other Party becomes insolvent or files or has filed
         against it a petition in bankruptcy, or (iii) if either party
         reasonably believes this Agreement does not comply with applicable
         State, Federal, or other laws, ("Cause"). In the event IBM elects to
         terminate per section (iii) of this paragraph after the Parties have
         been unable to resolve the issue within ninety (90) days of IBM's
         written notice to terminate, the effect of such termination shall be
         that the rights in Section 3.0 of this [****]. With respect to
         termination pursuant to clauses (i) or (ii), termination will be
         effective at the end of a forty-five (45) day written notice period if
         the Causes remain uncured and thereafter ScanSoft shall immediately
         cease marketing and distributing Programs.

13.3     Notwithstanding the foregoing, termination shall have no effect on
         licenses properly granted by ScanSoft and its Distributors to Customers
         of the Program before termination of this Agreement. Except for
         termination under Section 13.2 above for a material breach, upon
         termination, ScanSoft and its Distributors may (i) fill applicable
         orders received before the termination date; (ii) fill new orders for
         up to [****] to distribute existing inventory; and (iii) keep one
         archival copy of the applicable Program(s). ScanSoft shall be
         responsible for destroying all remaining inventory.

14.0     CONFIDENTIAL INFORMATION

         Unless required otherwise by law, all information exchanged by the
         Parties will be considered non-confidential. If the Parties require the
         exchange of confidential information, such exchange will be made under
         Confidential Disclosure Agreement Number 4902FA0250 ("CDA") and its
         relevant supplements. The Parties will not disclose

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                 Page 15 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                         Agreement # 4902FA0217
--------------------------------------------------------------------------------

         the terms and conditions of this Agreement to third parties except as
         may be required by law, in which case the disclosing Party will use
         reasonable efforts to first obtain a suitable protective order.
         Notwithstanding the foregoing IBM acknowledges and agrees that ScanSoft
         may disclose the terms of this Agreement if required by the regulations
         of the Securities and Exchange Commission.

15.0     COORDINATORS

         Each party will assign a technical coordinator for this Agreement. The
         technical coordinators will be responsible for the following:

         a)       arranging meetings, visits and consultations between the
                  Parties concerning the technical matters related to this
                  Agreement.

         b)       scheduling and making arrangements for joint meetings and
                  chairing periodic technical status reviews; and

         c)       coordinating any information exchanges between the Parties.

         TECHNICAL COORDINATOR: IBM              TECHNICAL COORDINATOR: SCANSOFT

                                                 Guido Gallopyn
         Lee Griffin
         IBM Corporation                         ScanSoft, Inc.
         3039 Cornwallis Road                    9 Centennial Drive
         RTP, NC 27709                           Peabody, MA 01960
                                                 E-Mail Address:
                                                 guido.gallopyn@ScanSoft.com
         E-Mail Address
         lgriffin@us.ibm.com

         SALES AND MARKETING COORDINATOR IBM:    SALES AND MARKETING COORDINATOR
                                                 SCANSOFT:

         Donald M (Mac) Martin                   Matt Revis
         IBM Corporation                         ScanSoft, Inc.
         150 Kettletown Road                     9 Centennial Drive
         Southbury, CT 06488                     Peabody, MA 01960
         E-Mail address- donaldma@us.ibm.com     Email: matt.revis@scansoft.com

16.0     NOTICES

         All notices related to this Agreement will be sent to:

         IBM Corporation                         ScanSoft, Inc.
         Contract Administration                 Legal Department
         8051 Congress Avenue                    9 Centennial Drive
         Boca Raton, FL  33487                   Peabody, MA 01960

                                 Page 16 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                         Agreement # 4902FA0217
--------------------------------------------------------------------------------

17.0     GOVERNING LAW

         This Agreement shall be construed, and the legal relations between the
         Parties hereto shall be determined in accordance with the laws of the
         State of New York, and the country of the United States. Each Party
         hereby waives any right to a trial by jury.

18.0     EXPORT ASSURANCE

         Technology and software furnished under this Agreement are subject to
         United States export/re-export control laws and regulations. In
         addition to the foregoing, ScanSoft agrees to comply with all laws,
         rules, regulations and industry standards. IBM agrees to supply
         ScanSoft with the Export Control numbers for each of the Programs
         within thirty (30) days from the Effective Date.

19.0     GENERAL

19.1     Notwithstanding Section 3.0 of this Agreement, each Party is free to
         enter into similar agreements with others, set its own prices, and
         conduct its business in whatever way it chooses. In addition, either
         Party may independently develop, acquire, and market materials,
         equipment, services or programs that may be competitive with those of
         the other Party. Nothing in this Agreement shall be construed to
         require ScanSoft to refrain from the distribution of any other voice
         recognition software whether or not competitive with Programs.

19.2     In the event that any one or more of the provisions of this Agreement
         shall be found to be illegal or unenforceable by any body of competent
         jurisdiction, this Agreement shall nevertheless remain in full force
         and effect, and such term or provision shall be deemed severed unless
         such severance defeats the purpose of this Agreement or results in
         substantial injustice to one of the parties.

19.3     Each Party is an independent contractor. Neither Party is, nor will
         claim to be, a legal representative, partner, franchisee, agent or
         employee of the other except as specifically stated in this Agreement.
         Neither Party will assume or create obligations for the other. Each
         Party is responsible for the direction and compensation of its
         employees.

19.4     Neither Party may assign this Agreement without the other Party's
         written consent, which consent shall not be unreasonably withheld.
         Notwithstanding the foregoing, ScanSoft may transfer this Agreement
         without IBM's prior consent to a successor of ScanSoft's business in
         connection with the sale of all or substantially all of ScanSoft's
         assets or any merger, consolidation or reorganization; [****].

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                 Page 17 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                         Agreement # 4902FA0217
--------------------------------------------------------------------------------

19.5     Neither Party will bring a legal action against the other more than two
         (2) years after the cause of action arose.

19.6     Failure by either Party to demand strict performance or to exercise a
         right does not prevent such Party from doing so later.

                                 Page 18 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

                                  ATTACHMENT 1

                              PROGRAM AND SCHEDULE

                                    SECTION A

<TABLE>
<CAPTION>
-------------------------------------------------------------------------------------------------
 Item                                                             IBM Part     Delivery Date from
Number                  Program(s) Description                     Number        Effective Date
-------------------------------------------------------------------------------------------------
<S>       <C>                                                     <C>          <C>
                          [****] - Windows
-------------------------------------------------------------------------------------------------
1a.       IBM ViaVoice for Windows, Release 10 Pro Edition CD-     T/B               [****]
          ROM [****] (CD part # 45P9068)                           45P8702
-------------------------------------------------------------------------------------------------
1b.       IBM ViaVoice for Windows, Release 10 Advanced Edition    T/B               [****]
          CD-ROM [****] (CD part # TBD)                            45P8696
-------------------------------------------------------------------------------------------------
1c.       IBM ViaVoice for Windows, Release 10 Standard Edition    T/B               [****]
          CD-ROM [****] (CD part # 45P9069)                        45P8708
-------------------------------------------------------------------------------------------------
1d.       IBM ViaVoice for Windows, Release 10 Personal Edition    T/B               [****]
          CD-ROM [****] (CD part # TBD)                            45P8699
-------------------------------------------------------------------------------------------------
1e.       IBM ViaVoice for Windows, Release 10 Pro Upgrade for     T/B               [****]
          [****] (CD part # 45P9068, same as 1a)                   45P8704
-------------------------------------------------------------------------------------------------
1f.       IBM ViaVoice for Windows, Release 10 Academic Version    T/B               [****]
          for [****] (CD part # 45P9068, same as 1a)               45P8707
-------------------------------------------------------------------------------------------------
1g.       IBM ViaVoice Legal Vocabulary for Windows CD-ROM         T/B               [****]
          [****] (CD part # TBD)                                   04L5410
-------------------------------------------------------------------------------------------------
1h.       IBM ViaVoice Medical Vocabulary for Windows CD-ROM       T/B               [****]
          [****] (CD part # TBD)                                   04L5420
-------------------------------------------------------------------------------------------------
                          [****] - Windows
-------------------------------------------------------------------------------------------------
2a.       IBM ViaVoice for Windows, Release 10 Pro Edition CD-     T/B               [****]
          ROM [****] (CD part # 45P9323)                           N/A
-------------------------------------------------------------------------------------------------
2b.       IBM ViaVoice for Windows, Release 8 Standard Edition     T/B               [****]
          CD-ROM with Windows XP Patch [****] (CD part # TBD)      0782019
-------------------------------------------------------------------------------------------------
2c.       IBM ViaVoice for Windows, Release 10 Pro Upgrade for     T/B               [****]
          [****] (CD part # TBD)                                   N/A
-------------------------------------------------------------------------------------------------
                          [****] - Windows
-------------------------------------------------------------------------------------------------
3a.       IBM ViaVoice for Windows, Release 8 Pro Edition CD-      T/B               [****]
          ROM  [****] (CD part # CV8E7FR)                          0782022
-------------------------------------------------------------------------------------------------
3b.       IBM ViaVoice for Windows, Release 8 Standard Edition     T/B               [****]
          CD-ROM with Windows XP Patch - [****] (CD part # TBD)    0782018
-------------------------------------------------------------------------------------------------
                          [****] - Windows
-------------------------------------------------------------------------------------------------
4a.       IBM ViaVoice for Windows, Release 8 Pro Edition CD-      T/B               [****]
          ROM [****] (CD part # TBD)                               0790040
-------------------------------------------------------------------------------------------------
</TABLE>

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                 Page 19 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

<TABLE>
<S>       <C>                                                      <C>               <C>
4b.       IBM ViaVoice for Windows, Release 8 Standard Edition     T/B               [****]
          CD-ROM with Windows XP Patch - [****] (CD part # TBD)    0790038
-------------------------------------------------------------------------------------------------
                          [****] - Windows
-------------------------------------------------------------------------------------------------
5a.       IBM ViaVoice for Windows, Release 9 Pro Edition CD-      T/B               [****]
          ROM [****] (CD part # 45P7509)                           20P4977
-------------------------------------------------------------------------------------------------
5b.       IBM ViaVoice for Windows, Release 9 Standard CD-ROM      T/B               [****]
          [****] (CD part # TBD)                                   20P4980
-------------------------------------------------------------------------------------------------
                          [****] - Windows
-------------------------------------------------------------------------------------------------

6a.       IBM ViaVoice for Windows, Release 10 Pro Edition CD-     T/B               [****]
          ROM [****] (CD part # TBD)                               45P8717
-------------------------------------------------------------------------------------------------
6b.       IBM ViaVoice for Windows, Release 10 Standard Edition    T/B               [****]
          CD-ROM [****] (CD part # 45P9071)                        45P8718
-------------------------------------------------------------------------------------------------
6c.       IBM ViaVoice for Windows, Release 10 Pro Upgrade for                       [****]
          [****] (CD part # TBD)                                   45P8722
-------------------------------------------------------------------------------------------------
6d.       IBM ViaVoice for Windows, Release 10 Academic Edition    T/B               [****]
          CD-ROM [****] (CD part # TBD, same as 6a)                45P9076
-------------------------------------------------------------------------------------------------
6e.       IBM ViaVoice for Windows, Release 10 Premium Edition     T/B               [****]
          CD-ROM [****] (CD part # TBD, same as 6a)                45P8716
-------------------------------------------------------------------------------------------------
                          [****] - Windows
-------------------------------------------------------------------------------------------------
7a.       IBM ViaVoice for Windows, Release 10 Pro Edition CD-     T/B               [****]
          ROM [****] (CD part # 45P9326)                           N/A
-------------------------------------------------------------------------------------------------
                          [****] - Windows
-------------------------------------------------------------------------------------------------
8a.       IBM ViaVoice for Windows, Release 10 Pro Edition CD-     T/B               [****]
          ROM [****] (CD part # 45P9325)                           N/A
-------------------------------------------------------------------------------------------------
                          [****] - Windows
-------------------------------------------------------------------------------------------------
9a.       IBM ViaVoice for Windows, Release 10 Pro Edition CD-     T/B               [****]
          ROM [****] (CD part # 45P9070)                           45P8703
-------------------------------------------------------------------------------------------------
9b        IBM ViaVoice for Windows, Release 10 Standard Edition    T/B               [****]
          CD-ROM [****] (CD part # 45P9682)                        45P8709
-------------------------------------------------------------------------------------------------
9c.       IBM ViaVoice for Windows, Release 10 Pro Upgrade for     T/B               [****]
          [****] (CD part # TBD)                                   45P8705
-------------------------------------------------------------------------------------------------
9d.       IBM ViaVoice [****][****] (CD part # TBD)                T/B               [****]
          (need to check other languages)                          99J0006
-------------------------------------------------------------------------------------------------
                          [****] - Windows
-------------------------------------------------------------------------------------------------
10a.      IBM ViaVoice for Windows, Release 10 Pro Edition CD-     T/B               [****]
          ROM [****] (CD part # 45P9324)                           N/A
-------------------------------------------------------------------------------------------------
10b       IBM ViaVoice for Windows, Release 8 Standard Edition     T/B               [****]
          CD-ROM with Windows XP Patch - [****] (CD part # TBD)    0782020
-------------------------------------------------------------------------------------------------
10c.      IBM ViaVoice for Windows, Release 10 Pro Upgrade for     T/B               [****]
          [****] (CD part # TBD)                                   N/A
-------------------------------------------------------------------------------------------------
</TABLE>

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                 Page 20 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

                                    SECTION B

<TABLE>
<CAPTION>
-------------------------------------------------------------------------------------------------
 Item                                                              IBM Part    Delivery Date from
Number                  Program(s) Description                      Number       Effective Date
-------------------------------------------------------------------------------------------------
<S>       <C>                                                      <C>         <C>
                          [****] - Mac OS X
-------------------------------------------------------------------------------------------------
1a.       IBM ViaVoice for Mac OS X CD-ROM                         T/B               [****]
          [****] (CD part # CY2CYNA)                               29P4249
-------------------------------------------------------------------------------------------------
1b.       IBM ViaVoice for Mac OS X Academic Version CD-ROM        T/B               [****]
          [****] (CD part # CY2CYNA, same as 1a)                   29P4256
-------------------------------------------------------------------------------------------------
1c.       IBM ViaVoice Simply Dictation for Mac OS X CD-ROM        T/B               [****]
          [****] (CD part # TBD)                                   45P8816
-------------------------------------------------------------------------------------------------
1d.       IBM ViaVoice Legal Vocabulary for Mac OS X CD-ROM        T/B               [****]
          [****] (CD part # TBD)                                   45P7332
-------------------------------------------------------------------------------------------------
1e.       IBM ViaVoice Medical Vocabulary for Mac OS X CD-         T/B               [****]
          ROM [****] (CD part # TBD)                               45P7333
-------------------------------------------------------------------------------------------------
                          [****] - Mac OS X
-------------------------------------------------------------------------------------------------
2a.       IBM ViaVoice for Mac OS X CD-ROM                         T/B               [****]
          [****] (CD part # TBD)                                   29P4252
-------------------------------------------------------------------------------------------------
2b.       IBM ViaVoice Simply Dictation for Mac OS X CD-ROM        T/B               [****]
          [****] (CD part # TBD)                                   45P8816
-------------------------------------------------------------------------------------------------
</TABLE>

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                 Page 21 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

                                  ATTACHMENT 2

                                 LICENSED MARKS

REGISTERED TRADEMARKS:
IBM, the IBM 8-bar logo
ViaVoice

You talk, it types.

                                 Page 22 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

                                  ATTACHMENT 3

         IBM VIAVOICE LEVEL 3 SUPPORT PROBLEM DETERMINATION INFORMATION
                     (INFORMATION TO BE PROVIDED IN ENGLISH)

Language and version of the ViaVoice product:
Machine Type (Laptop, Desktop, etc.):
Manufacturer:
Model:

Hardware Specifications

CPU:
RAM:
Machine L2 Cache:
Free HDD storage:
BIOS Date/Level:
Soundcard:
Version/Date of drivers installed:
Operating System Version:
Microphone type:

Full error message;

Description of Error/Scenario/Chronology and what has been done by Level 1 and
Level 2 to correct; and

Severity:

ViaVoice Logfiles from customer using Ziplogs tool.

                                 Page 23 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

                                  ATTACHMENT 4

                            IBM TRADEMARK GUIDELINES

These guidelines set forth the proper treatment and use in advertising of IBM
Trademarks. Compliance with these guidelines is the sole responsibility of
ScanSoft.

IBM Trademarks:

(a)  shall always be used as adjectives, not as nouns or verbs;

(b)  shall not be used in the possessive sense or in the plural;

(c)  shall not be used as a substitute for a type or class of product;

(d)  shall not be used in or as part of a hyphenated expression;

(e)  shall not be combined in composite form with any other trademark,
     especially in connection with the trademark of a third party;

(f)  shall not be used as part of any emblem or insignia;

(g)  shall not be shortened or abbreviated, nor shall acronyms be made from
     them; and

(h)  shall be marked with an(R)or(TM), as appropriate. A list of IBM trademarks
     may be found at: http;//www.ibm.com/legal/copytrade.phtml. In addition, the
     following attribution statement must be included: XXX and XXX are
     trademarks or registered trademarks of International Business Machines
     Corporation in the U.S., other countries, or both. If an(R)or(TM)is not
     available in your type font, or for countries outside the U.S. is not in
     common usage, an asterisk may be substituted.

You shall not use the Licensed Marks in a manner which may cause confusion as to
the source or origin of products or services being offered. As such, the
trademark "IBM" may NOT be:

(a)  displayed in a striking and solitary manner by anyone other than IBM;

(b)  made more prominent than the remainder of the text in which it is used;

(c)  as prominent or more prominent than the trademark or company name of a
     third party;

(d)  used or displayed in the lower right hand corner of an advertisement (the
     traditional IBM signature area); i.e., a 2" square in the lower right hand
     corner of an 8 1/2 x 11 advertisement or proportionally sized area thereto
     in a differing size or oriented advertisement;

(e)  altered in any manner; and

(f)  placed over images or pictures in a way that obscures any part of the mark
     or logo.

                                 Page 24 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

                                  ATTACHMENT 5

                          IPLA AND LICENSE INFORMATION

International License Agreement for Non-Warranted Programs

Part 1 - General Terms

PLEASE READ THIS AGREEMENT CAREFULLY BEFORE USING THE PROGRAM. IBM WILL LICENSE
THE PROGRAM TO YOU ONLY IF YOU FIRST ACCEPT THE TERMS OF THIS AGREEMENT. BY
USING THE PROGRAM YOU AGREE TO THESE TERMS. IF YOU DO NOT AGREE TO THE TERMS OF
THIS AGREEMENT, PROMPTLY RETURN THE UNUSED PROGRAM TO THE PARTY (EITHER IBM OR
ITS RESELLER) FROM WHOM YOU ACQUIRED IT TO RECEIVE A REFUND OF THE AMOUNT YOU
PAID.

The Program is owned by International Business Machines Corporation or one of
its subsidiaries (IBM) or an IBM supplier, and is copyrighted and licensed, not
sold.

The term "Program" means the original program and all whole or partial copies of
it. A Program consists of machine-readable instructions, its components, data,
audio-visual content (such as images, text, recordings, or pictures), and
related licensed materials.

This Agreement includes Part 1 - General Terms and Part 2 - Country-unique Terms
and is the complete agreement regarding the use of this Program, and replaces
any prior oral or written communications between you and IBM. The terms of Part
2 may replace or modify those of Part 1.

1. License

Use of the Program

IBM grants you a nonexclusive license to use the Program.

You may 1) use the Program to the extent of authorizations you have acquired and
2) make and install copies to support the level of use authorized, providing you
reproduce the copyright notice and any other legends of ownership on each copy,
or partial copy, of the Program.

If you acquire this Program as a program upgrade, your authorization to use the
Program from which you upgraded is terminated.

You will ensure that anyone who uses the Program does so only in compliance with
the terms of this Agreement.

You may not 1) use, copy, modify, or distribute the Program except as provided
in this Agreement; 2) reverse assemble, reverse compile, or otherwise translate
the Program except as specifically permitted by law without te possibility of
contractual waiver; or 3) sublicense, rent, or lease the Program.

Transfer of Rights and Obligations

You may transfer all your license rights and obligations under a Proof of
Entitlement for the Program to another party by transferring the Proof of
Entitlement and a copy of this Agreement and all documentation. The transfer of
your license rights and obligations terminates your authorization to use the
Program under the Proof of Entitlement.

2. Proof of Entitlement

The Proof of Entitlement for this Program is evidence of your authorization to
use this Program and of your eligibility for future upgrade program prices (if
announced) and potential special or promotional opportunities.

                                 Page 25 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

3. Charges and Taxes

IBM defines use for the Program for charging purposes and specifies it in the
Proof of Entitlement. Charges are based on extent of use authorized. If you wish
to increase the extent of use, notify IBM or its reseller and pay any applicable
charges. IBM does not give refunds or credits for charges already due or paid.

If any authority imposes a duty, tax, levy or fee, excluding those based on
IBM's net income, upon the Program supplied by IBM under this Agreement, then
you agree to pay that amount as IBM specifies or supply exemption documentation.

4. No Warranty

SUBJECT TO ANY STATUTORY WARRANTIES WHICH CAN NOT BE EXCLUDED, IBM MAKES NO
WARRANTIES OR CONDITIONS EITHER EXPRESS OR IMPLIED, INCLUDING WITHOUT
LIMITATION, THE WARRANTY OF NON-INFRINGEMENT AND THE IMPLIED WARRANTIES OF
MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE, REGARDING THE PROGRAM OR
TECHNICAL SUPPORT, IF ANY. IBM MAKES NO WARRANTY REGARDING THE CAPABILITY OF THE
PROGRAM TO CORRECTLY PROCESS, PROVIDE AND/OR RECEIVE DATE DATA WITHIN AND
BETWEEN THE 20TH AND 21ST CENTURIES.

The exclusion also applies to any of IBM's subcontractors, suppliers, or program
developers (collectively called "Suppliers").

Manufacturers, suppliers, or publishers of non-IBM Programs may provide their
own warranties.

5. Limitation of Liability

NEITHER IBM NOR ITS SUPPLIERS WILL BE LIABLE FOR ANY DIRECT OR INDIRECT DAMAGES,
INCLUDING WITHOUT LIMITATION, LOST PROFITS, LOST SAVINGS, OR ANY INCIDENTAL,
SPECIAL, OR OTHER ECONOMIC CONSEQUENTIAL DAMAGES, EVEN IF IBM IS INFORMED OF
THEIR POSSIBILITY. SOME JURISDICTIONS DO NOT ALLOW THE EXCLUSION OR LIMITATION
OF INCIDENTAL OR CONSEQUENTIAL DAMAGES, SO THE ABOVE EXCLUSION OR LIMITATION MAY
NOT APPLY TO YOU.

6. General

Nothing in this Agreement affects any statutory rights of consumers that cannot
be waived or limited by contract.

IBM may terminate your license if you fail to comply with the terms of this
Agreement. If IBM does so, you must immediately destroy the Program and all
copies you made of it.

You agree to comply with applicable export laws and regulations.

Neither you nor IBM will bring a legal action under this Agreement more than two
years after the cause of action arose unless otherwise provided by local law
without the possibility of contractual waiver or limitation.

Neither you nor IBM is responsible for failure to fulfill any obligations due to
causes beyond its control.

IBM does not provide program services or technical support, unless IBM specifies
otherwise.

The laws of the country in which you acquire the Program govern this Agreement,
except 1) in Australia, the laws of the State or Territory in which the
transaction is performed govern this Agreement; 2) in Albania, Armenia, Belarus,
Bosnia/Herzegovina, Bulgaria, Croatia, Czech Republic, Georgia, Hungary,
Kazakhstan, Kirghizia, Former Yugoslav Republic of Macedonia (FYROM), Moldova,
Poland, Romania, Russia, Slovak Republic, Slovenia, Ukraine, and Federal
Republic of Yugoslavia, the laws of Austria govern this Agreement; 3) in the
United Kingdom, all disputes relating to this Agreement will be governed by
English Law and will be submitted to the exclusive jurisdiction of the

                                 Page 26 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

English courts;4) in Canada, the laws in the Province of Ontario govern this
Agreement; and 5) in the United States and Puerto Rico, and People's Republic of
China, the laws of the State of New York govern this Agreement.

Part 2 - Country-unique Terms

AUSTRALIA:

No Warranty (Section 4):

The following paragraph is added to this Section:

Although IBM specifies that there are no warranties, you may have certain rights
under the Trade Practices Act 1974 or other legislation and are only limited to
the extent permitted by the applicable legislation.

Limitation of Liability (Section 5):

The following paragraph is added to this Section:

Where IBM is in breach of a condition or warranty implied by the Trade Practices
Act 1974, IBM's liability is limited to the repair or replacement of the goods,
or the supply of equivalent goods. Where that condition or warranty relates to
right to sell, quiet possession or clear title, or the goods are of a kind
ordinarily acquired for personal, domestic or household use or consumption, then
none of the limitations in this paragraph apply.

GERMANY:

No Warranty (Section 4):

The following paragraphs are added to this Section:

The minimum warranty period for Programs is six months.

In case a Program is delivered without Specifications, we will only warrant that
the Program information correctly describes the Program and that the Program can
be used according to the Program information. You have to check the usability
according to the Program information within the "money-back guaranty" period.

Limitation of Liability (Section 5):

The following paragraph is added to this Section:

The limitations and exclusions specified in the Agreement will not apply to
damages caused by IBM with fraud or gross negligence, and for express warranty.

INDIA:

General (Section 6):

The following replaces the fourth paragraph of this Section:

If no suit or other legal action is brought, within two years after the cause of
action arose, in respect of any claim that either party may have against the
other, the rights of the concerned party in respect of such claim will be
forfeited and the other party will stand released from its obligations in
respect of such claim.

IRELAND:

No Warranty (Section 4):

The following paragraph is added to this Section:

                                 Page 27 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

Except as expressly provided in these terms and conditions, all statutory
conditions, including all warranties implied, but without prejudice to the
generality of the foregoing, all warranties implied by the Sale of Goods Act
1893 or the Sale of Goods and Supply of Services Act 1980 are hereby excluded.

ITALY:

Limitation of Liability (Section 5):

This Section is replaced by the following:

Unless otherwise provided by mandatory law, IBM is not liable for any damages
which might arise.

NEW ZEALAND:

No Warranty (Section 4):

The following paragraph is added to this Section:

Although IBM specifies that there are no warranties, you may have certain rights
under the Consumer Guarantees Act 1993 or other legislation which cannot be
excluded or limited. The Consumer Guarantees Act 1993 will not apply in respect
of any goods or services which IBM provides, if you require the goods and
services for the purposes of a business as defined in that Act.

Limitation of Liability (Section 5):

The following paragraph is added to this Section:

Where Programs are not acquired for the purposes of a business as defined in the
Consumer Guarantees Act 1993, the limitations in this Section are subject to the
limitations in that Act.

PEOPLE'S REPUBLIC OF CHINA:

Charges (Section 3):

The following paragraph is added to the Section:

All banking charges incurred in the People's Republic of China will be borne by
you and those incurred outside the People's Republic of China will be borne by
IBM.

UNITED KINGDOM:

Limitation of Liability (Section 5):

The following paragraph is added to this Section at the end of the first
paragraph:

The limitation of liability will not apply to any breach of IBM's obligations
implied by Section 12 of the Sales of Goods Act 1979 or Section 2 of the Supply
of Goods and Services Act 1982.

LICENSE INFORMATION

The Programs listed below are licensed under the following terms and conditions
in addition to those of the International License Agreement for Non-Warranted
Programs.

Program Name:
Program Number:

                                 Page 28 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

Authorization for Use on Home/Portable Computer: 1

EXPLANATIONS OF TERMS:

Authorization for Use on Home/Portable Computer:

"1" means that the Program may be stored on the primary machine and another
machine, provided that the Program is not in active use on both machines at the
same time.

"2" means that you may not copy and use this Program on another computer without
paying additional license fees.

Specified Operating Environment

The Program's specifications and specified operating environment information may
be found in documentation accompanying the Program, if available, such as a
read-me file, or other information published by IBM, such as an announcement
letter.

U.S. Government Users Restricted Rights

U.S. Government Users Restricted Rights - Use, duplication, or disclosure
restricted by the GSA ADP Schedule Contract with the IBM Corporation.

                                 Page 29 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

                                  ATTACHMENT 6

                           RELATED LICENSED MATERIALS

<TABLE>
<CAPTION>
------------------------------------------------------------------------------------------------------------------------------
                                                                           Hard
                                                                           Copy    Softcopy
                                                               User       User's     User     Hard Copy  3D Pkging
                                        Retail                 Guide      Guide    Guide (on   Cmd Ref   Image (jpg
                                        Pkging    CD Label     Cover     Content      CD)       Card      or tiff)   Mktg Doc
                                          &           &          &          &          &          &          &           &
                                      Formatted   Formatted  Formatted  Formatted  Formatted  Formatted  Formatted   Formatted
Attach,                                 source     source     source     source     source     source     source      source
Prog #           Product Name           file(s)    file(s)    file(s)    file(s)    file(s)    file(s)    file(s)     file(s)
------------------------------------------------------------------------------------------------------------------------------
<S>      <C>                          <C>         <C>        <C>        <C>        <C>        <C>        <C>         <C>
                 NA PRODUCTS
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,     will be     will be    will be    will be    will be    will be    will be     will be
1A, 1a   R10 Pro Edition [****]        provided   provided   provided   provided   provided   provided    provided   provided
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,
         R10 Advanced Edition          will be     will be    will be    will be    will be    will be    will be     will be
1A, 1b   [****]                        provided   provided   provided   provided   provided   provided    provided   provided
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,
         R10 Standard Edition          will be     will be    will be    will be    will be    will be    will be     will be
1A, 1c   [****]                        provided   provided   provided   provided   provided   provided    provided   provided
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,
         R10 Personal Edition          will be     will be    will be    will be    will be    will be    will be     will be
1A, 1d   [****]                        provided   provided   provided   provided   provided   provided    provided   provided
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,     will be                                                            will be
1A, 1e   R10 Pro Upgrade for [****]    provided      N/A        N/A        N/A        N/A        N/A      provided      N/A
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,
         R10 Academic Version for
1A, 1f   [****]                       see 1A, 1a
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice Legal
         Vocabulary for Windows                    will be                                                            will be
1A, 1g   [****]                          N/A      provided      N/A        N/A        N/A        N/A        N/A      provided
------------------------------------------------------------------------------------------------------------------------------
</TABLE>

<TABLE>
<CAPTION>
------------------------------------------------------------------------------------------------------------
                                                             Product                Easy Ops
                                        HTML      Pkging      Infor                   Guide
                                       Content     label     Booklet                  Sheet
                                          &          &          &                       &        Bills of
                                      Formatted  Formatted  Formatted               Formatted  Material and
Attach,                                source     source     source                  source    Specification
Prog #           Product Name          file(s)    file(s)    file(s)     Demo CD     file(s)      Sheets
------------------------------------------------------------------------------------------------------------
<S>      <C>                          <C>        <C>        <C>        <C>          <C>        <C>
                 NA PRODUCTS
------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,     will be                          One demo
1A, 1a   R10 Pro Edition [****]       provided      N/A        N/A       CD for        N/A          TBD
------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,
         R10 Advanced Edition          will be                          the core
1A, 1b   [****]                       provided      N/A        N/A     Release 10      N/A          TBD
------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,
         R10 Standard Edition          will be                           product
1A, 1c   [****]                       provided      N/A        N/A     family will     N/A          TBD
------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,
         R10 Personal Edition          will be
1A, 1d   [****]                       provided      N/A        N/A     be provided     N/A          TBD
------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,     will be
1A, 1e   R10 Pro Upgrade for [****]   provided      N/A        N/A       unavail       N/A          TBD
------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,
         R10 Academic Version for
1A, 1f   [****]
------------------------------------------------------------------------------------------------------------
         IBM ViaVoice Legal
         Vocabulary for Windows        will be    will be    will be
1A, 1g   [****]                       provided   provided   provided     unavail       N/A          TBD
------------------------------------------------------------------------------------------------------------
</TABLE>

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                 Page 30 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

<TABLE>
<CAPTION>
------------------------------------------------------------------------------------------------------------------------------
                                                                          Hard
                                                                          Copy     Softcopy
                                                               User       User's     User     Hard Copy  3D Pkging
                                        Retail                 Guide      Guide    Guide (on   Cmd Ref   Image (jpg
                                        Pkging    CD Label     Cover     Content      CD)       Card      or tiff)   Mktg Doc
                                          &           &          &          &          &          &          &           &
                                      Formatted   Formatted  Formatted  Formatted  Formatted  Formatted  Formatted   Formatted
Attach,                                 source     source     source     source     source     source     source      source
Prog #           Product Name           file(s)    file(s)    file(s)    file(s)    file(s)    file(s)    file(s)     file(s)
------------------------------------------------------------------------------------------------------------------------------
<S>      <C>                          <C>         <C>        <C>        <C>        <C>        <C>        <C>         <C>
         IBM ViaVoice Medical
         Vocabulary for Windows                    will be                                                            will be
1A, 1h   [****]                          N/A      provided      N/A        N/A        N/A        N/A        N/A      provided
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Mac OS X     will be     will be    will be    will be    will be    will be    will be     will be
1B, 1a   [****]                        provided   provided   provided   provided   provided   provided    provided   provided
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Mac OS X
1B, 1b   Academic [****]              see 1B, 1a
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice Simply
         Dictation for Mac OS X        will be     will be                          will be    will be    will be     will be
1B, 1c   [****]                        provided   provided      N/A        N/A     provided   provided    provided   provided
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice Legal
         Vocabulary for Mac OS X CD-               will be                                                            will be
1B, 1d   ROM [****]                      N/A      provided      N/A        N/A        N/A        N/A        N/A      provided
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice Medical
         Vocabulary for Mac OS X CD-               will be                                                            will be
1B, 1e   ROM [****]                      N/A      provided      N/A        N/A        N/A      unavail      N/A      provided
------------------------------------------------------------------------------------------------------------------------------
                EMEA PRODUCTS
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,     will be     will be    will be    will be    will be    will be    will be
1A, 9a   R10 Pro Edition [****]        provided   provided   provided   provided   provided   provided    provided    unavail
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,
         R10 Standard Edition          will be     will be    will be    will be    will be    will be    will be
1A, 9b   [****]                        provided   provided   provided   provided   provided   provided    provided    unavail
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,
         Release 10 Pro Upgrade for    will be     will be    will be    will be    will be    will be    will be
1A, 9c   [****]                        provided   provided   provided   provided   provided   provided    provided    unavail
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice Healthcare
         Vocabulary for Windows
1A, 9d   [****]                          TBD         TBD        N/A        N/A        N/A        N/A      unavail     unavail
------------------------------------------------------------------------------------------------------------------------------
</TABLE>

<TABLE>
<CAPTION>
---------------------------------------------------------------------------------------------------------------
                                                                Product                Easy Ops
                                           HTML      Pkging      Infor                   Guide
                                          Content     label     Booklet                  Sheet
                                             &          &          &                       &        Bills of
                                         Formatted  Formatted  Formatted               Formatted  Material and
Attach,                                   source     source     source                  source    Specification
Prog #           Product Name             file(s)    file(s)    file(s)     Demo CD     file(s)      Sheets
---------------------------------------------------------------------------------------------------------------
<S>      <C>                             <C>        <C>        <C>         <C>          <C>        <C>
         IBM ViaVoice Medical
         Vocabulary for Windows           will be    will be    will be
1A, 1h   [****]                          provided   provided   provided     unavail       N/A          TBD
---------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Mac OS X        will be                          will be
1B, 1a   [****]                          provided      N/A        N/A      provided       N/A          TBD
---------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Mac OS X
1B, 1b   Academic [****]
---------------------------------------------------------------------------------------------------------------
         IBM ViaVoice Simply
         Dictation for Mac OS X           will be
1B, 1c   [****]                          provided      N/A        N/A       unavail       N/A          TBD
---------------------------------------------------------------------------------------------------------------
         IBM ViaVoice Legal
         Vocabulary for Mac OS X CD-      will be    will be    will be
1B, 1d   ROM [****]                      provided   provided   provided     unavail       N/A          TBD
---------------------------------------------------------------------------------------------------------------
         IBM ViaVoice Medical
         Vocabulary for Mac OS X CD-      will be    will be    will be
1B, 1e   ROM [****]                      provided   provided   provided     unavail       N/A          TBD
---------------------------------------------------------------------------------------------------------------
                EMEA PRODUCTS
---------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,        will be
1A, 9a   R10 Pro Edition [****]          provided      N/A        N/A       unavail       N/A          TBD
---------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,
         R10 Standard Edition             will be
1A, 9b   [****]                          provided      N/A        N/A       unavail       N/A          TBD
---------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,
         Release 10 Pro Upgrade for       will be
1A, 9c   [****]                          provided      N/A        N/A       unavail       N/A          TBD
---------------------------------------------------------------------------------------------------------------
         IBM ViaVoice Healthcare
         Vocabulary for Windows
1A, 9d   [****]                             TBD        N/A        TBD       unavail       N/A          TBD
---------------------------------------------------------------------------------------------------------------
</TABLE>

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                 Page 31 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

<TABLE>
<CAPTION>
------------------------------------------------------------------------------------------------------------------------------
                                                                          Hard
                                                                          Copy     Softcopy
                                                               User       User's     User     Hard Copy  3D Pkging
                                        Retail                 Guide      Guide    Guide (on   Cmd Ref   Image (jpg
                                        Pkging    CD Label     Cover     Content      CD)       Card      or tiff)   Mktg Doc
                                          &           &          &          &          &          &          &           &
                                      Formatted   Formatted  Formatted  Formatted  Formatted  Formatted  Formatted   Formatted
Attach,                                 source     source     source     source     source     source     source      source
Prog #           Product Name           file(s)    file(s)    file(s)    file(s)    file(s)    file(s)    file(s)     file(s)
------------------------------------------------------------------------------------------------------------------------------
<S>      <C>                          <C>         <C>        <C>        <C>        <C>        <C>        <C>         <C>
         IBM ViaVoice for Mac OS X     will be     will be    will be    will be    will be    will be    will be
1B, 2a   [****]                        provided   provided   provided   provided   provided   provided   provided     unavail
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice Simply
         Dictation for Mac OS X
1B, 2b   [****]                        unavail     unavail    unavail    Unavail    unavail    unavail    unavail     unavail
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,                 will be                          will be
1A, 10a  R10 Pro Edition [****]        unavail    provided    unavail    Unavail   provided    unavail    unavail     unavail
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,     will be     will be    will be    will be    will be
1A, 10b  R8 Standard Edition [****]    provided   provided   provided   provided   provided    unavail    unavail     unavail
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,                 will be                          will be
1A, 10c  R10 Pro Upgrade [****]        unavail    provided    unavail    unavail   provided    unavail    unavail     unavail
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,                 will be                          will be
1A, 2a   R10 Pro Edition [****]        unavail    provided    unavail    unavail   provided    unavail    unavail     unavail
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,     will be     will be    will be    will be    will be
1A, 2b   R8 Standard Edition [****]    provided   provided   provided   provided   provided    unavail    unavail     unavail
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,                 will be                          will be
1A, 2c   R10 Pro Upgrade [****]        unavail    provided    unavail    unavail   provided    unavail    unavail     unavail
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,     will be     will be    will be    will be    will be
1A, 3a   R8 Pro Edition [****]         provided   provided   provided   provided   provided    unavail    unavail     unavail
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,     will be     will be    will be    will be    will be
1A, 3b   R8 Standard Edition [****]    provided   provided   provided   provided   provided    unavail    unavail     unavail
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,     will be     will be    will be    will be    will be
1A, 4a   R8 Pro Edition [****]         provided   provided   provided   provided   provided    unavail    unavail     unavail
------------------------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,     will be     will be    will be    will be    will be
1A, 4b   R8 Standard Edition [****]    provided   provided   provided   provided   provided    unavail    unavail     unavail
------------------------------------------------------------------------------------------------------------------------------
</TABLE>

<TABLE>
<CAPTION>
------------------------------------------------------------------------------------------------------------
                                                             Product                Easy Ops
                                        HTML      Pkging      Infor                   Guide
                                       Content     label     Booklet                  Sheet
                                          &          &          &                       &        Bills of
                                      Formatted  Formatted  Formatted               Formatted  Material and
Attach,                                source     source     source                  source    Specification
Prog #           Product Name          file(s)    file(s)    file(s)     Demo CD     file(s)      Sheets
------------------------------------------------------------------------------------------------------------
<S>      <C>                          <C>        <C>        <C>          <C>        <C>        <C>
         IBM ViaVoice for Mac OS X     will be
1B, 2a   [****]                       provided      N/A        N/A       unavail       N/A          TBD
------------------------------------------------------------------------------------------------------------
         IBM ViaVoice Simply
         Dictation for Mac OS X
1B, 2b   [****]                        unavail    unavail    unavail     unavail     unavail        TBD
------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,     will be
1A, 10a  R10 Pro Edition [****]       provided      N/A        N/A       unavail       N/A          TBD
------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,     will be
1A, 10b  R8 Standard Edition [****]   provided      N/A        N/A       unavail       N/A          TBD
------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,     will be
1A, 10c  R10 Pro Upgrade [****]       provided      N/A        N/A       unavail       N/A          TBD
------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,     will be
1A, 2a   R10 Pro Edition [****]       provided      N/A        N/A       unavail       N/A          TBD
------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,     will be
1A, 2b   R8 Standard Edition [****]   provided      N/A        N/A       unavail       N/A          TBD
------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,
1A, 2c   R10 Pro Upgrade [****]        unavail      N/A        N/A       unavail       N/A          TBD
------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,     will be
1A, 3a   R8 Pro Edition [****]        provided      N/A        N/A       unavail       N/A          TBD
------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,     will be
1A, 3b   R8 Standard Edition [****]   provided      N/A        N/A       unavail       N/A          TBD
------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,     will be
1A, 4a   R8 Pro Edition [****]        provided      N/A        N/A       unavail       N/A          TBD
------------------------------------------------------------------------------------------------------------
         IBM ViaVoice for Windows,     will be
1A, 4b   R8 Standard Edition [****]   provided      N/A        N/A       unavail       N/A          TBD
------------------------------------------------------------------------------------------------------------
</TABLE>

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                 Page 32 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

<TABLE>
<CAPTION>
--------------------------------------------------------------------------------------------------------------------------
                                                                             Hard
                                                                             Copy       Softcopy
                                                                  User       User's       User     Hard Copy   3D Pkging
                                        Retail                   Guide       Guide      Guide(on    Cmd Ref    Image (jpg
                                        Pkging      CD Label     Cover      Content       CD)         Card      or tiff)
                                           &           &           &           &           &           &           &
                                       Formatted   Formatted   Formatted   Formatted   Formatted   Formatted   Formatted
Attach,                                 source       source      source      source      source      source      source
Prog #          Product Name            file(s)     file(s)     file(s)     file(s)     file(s)     file(s)     file(s)
--------------------------------------------------------------------------------------------------------------------------
<S>       <C>                          <C>         <C>         <C>         <C>         <C>         <C>         <C>
                LA PRODUCTS
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,    will be     will be     will be     will be     will be     will be       will be
1A, 5a    R9 Pro Edition [****]        provided    provided    provided    provided    provided    provided      provided
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,    will be     will be     will be     will be     will be     will be       will be
1A, 5b    R9 Standard [****]           provided    provided    provided    provided    provided    provided      provided
--------------------------------------------------------------------------------------------------------------------------
                AP PRODUCTS
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,    will be     will be     will be     will be     will be                   will be
1A, 6a    R10 Pro Edition [****]       provided    provided    provided    provided    provided     unavail      provided
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R10 Standard Edition         will be     will be     will be     will be     will be                   will be
1A, 6b    [****]                       provided    provided    provided    provided    provided     unavail      provided
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,    will be     will be     will be     will be     will be                   will be
1A, 6c    R10 Pro Upgrade for [****]   provided    provided    provided    provided    provided     unavail      provided
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows
          R10 Academic Edition         will be     will be     will be     will be     will be
1A, 6d    [****]                       provided    provided    provided    provided    provided     unavail    unavailable
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows
          R10 Premium Edition          will be     will be     will be     will be     will be                   will be
1A, 6e    [****]                       provided    provided    provided    provided    provided     unavail      provided
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,                will be                             will be
1A, 7a    R10 Pro Edition [****]        unavail    provided     unavail     unavail    provided     unavail     unavail
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,                will be                             will be
1A, 8a    R10 Pro Edition [****]        unavail    provided     unavail     unavail    provided     unavail     unavail
--------------------------------------------------------------------------------------------------------------------------
</TABLE>

<TABLE>
<CAPTION>
--------------------------------------------------------------------------------------------------------------------------
                                                                            Product               Easy Ops
                                                      HTML       Pkging      Infor                 Guide
                                        Mktg Doc    Content      label      Booklet                Sheet
                                           &           &           &           &                     &          Bills of
                                       Formatted   Formatted   Formatted   Formatted             Formatted    Material and
Attach,                                  source      source      source      source                source    Specification
Prog #          Product Name            file(s)     file(s)     file(s)     file(s)    Demo CD    file(s)        Sheets
--------------------------------------------------------------------------------------------------------------------------
<S>       <C>                          <C>         <C>         <C>         <C>         <C>       <C>         <C>
                LA PRODUCTS
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,                will be
1A, 5a    R9 Pro Edition [****]         unavail    provided     unavail     unavail    unavail      N/A          TBD
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,                will be
1A, 5b    R9 Standard [****]            unavail    provided     unavail     unavail    unavail      N/A          TBD
--------------------------------------------------------------------------------------------------------------------------
                AP PRODUCTS
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,                will be                                       will be
1A, 6a    R10 Pro Edition [****]        unavail    provided       N/A         N/A      unavail   provided        TBD
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R10 Standard Edition                     will be                                       will be
1A, 6b    [****]                        unavail    provided       N/A         N/A      unavail   provided        TBD
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,                will be                                       will be
1A, 6c    R10 Pro Upgrade for [****]    unavail    provided       N/A         N/A      unavail   provided        TBD
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows
          R10 Academic Edition                     will be                                       will be
1A, 6d    [****]                        unavail    provided       N/A         N/A      unavail   provided        TBD
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows
          R10 Premium Edition                      will be                                       will be
1A, 6e    [****]                        unavail    provided       N/A         N/A      unavail   provided        TBD
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,                will be
1A, 7a    R10 Pro Edition [****]        unavail    provided       N/A         N/A      unavail      N/A          TBD
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,                will be
1A, 8a    R10 Pro Edition [****]        unavail    provided       N/A         N/A      unavail      N/A          TBD
--------------------------------------------------------------------------------------------------------------------------
</TABLE>

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                Page 33 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

<TABLE>
<CAPTION>
--------------------------------------------------------------------------------------------------------------------------
                                                                             Hard
                                                                             Copy       Softcopy
                                                                  User       User's       User     Hard Copy   3D Pkging
                                        Retail                   Guide       Guide      Guide(on    Cmd Ref    Image (jpg
                                        Pkging      CD Label     Cover      Content       CD)         Card      or tiff)
                                           &           &           &           &           &           &           &
                                       Formatted   Formatted   Formatted   Formatted   Formatted   Formatted   Formatted
Attach,                                 source       source      source      source      source      source      source
Prog #          Product Name            file(s)     file(s)     file(s)     file(s)     file(s)     file(s)     file(s)
--------------------------------------------------------------------------------------------------------------------------
<S>       <C>                          <C>         <C>         <C>         <C>         <C>         <C>         <C>
                  OEM ONLY
--------------------------------------------------------------------------------------------------------------------------
              [****] - Windows
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R9 Pro Edition OEM CD-ROM                will be
          [****]                          N/A      provided       N/A         N/A         N/A         N/A         N/A
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R9 Standard Edition OEM CD-              will be
          ROM [****]                      N/A      provided       N/A         N/A         N/A         N/A         N/A
--------------------------------------------------------------------------------------------------------------------------
              [****] - Windows
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R9 Pro Edition OEM CD-ROM                will be
          [****]                          N/A      provided       N/A         N/A         N/A         N/A         N/A
--------------------------------------------------------------------------------------------------------------------------
              [****] - Windows
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R9 Pro Edition OEM CD-ROM                will be
          [****]                          N/A      provided       N/A         N/A         N/A         N/A         N/A
--------------------------------------------------------------------------------------------------------------------------
              [****] - Windows
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R9 Pro Edition OEM CD-ROM                will be
          [****]                          N/A      provided       N/A         N/A         N/A         N/A         N/A
--------------------------------------------------------------------------------------------------------------------------
              [****] - Windows
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R8 Standard Edition OEM CD-
          ROM with Windows XP Patch
          -[****] (same as in Attach 1)            will be
                                          N/A      provided       N/A         N/A         N/A         N/A         N/A
--------------------------------------------------------------------------------------------------------------------------
</TABLE>

<TABLE>
<CAPTION>
--------------------------------------------------------------------------------------------------------------------------
                                                                            Product               Easy Ops
                                                      HTML       Pkging      Infor                 Guide
                                        Mktg Doc    Content      label      Booklet                Sheet
                                           &           &           &           &                     &          Bills of
                                       Formatted   Formatted   Formatted   Formatted             Formatted    Material and
Attach,                                  source      source      source      source                source    Specification
Prog #          Product Name            file(s)     file(s)     file(s)     file(s)    Demo CD    file(s)        Sheets
--------------------------------------------------------------------------------------------------------------------------
<S>       <C>                          <C>         <C>         <C>         <C>         <C>       <C>         <C>
                  OEM ONLY
--------------------------------------------------------------------------------------------------------------------------
              [****] - Windows
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R9 Pro Edition OEM CD-ROM
          [****]                          N/A         N/A         N/A         N/A        N/A        N/A
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R9 Standard Edition OEM CD-
          ROM [****]                      N/A         N/A         N/A         N/A        N/A        N/A
--------------------------------------------------------------------------------------------------------------------------
              [****] - Windows
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R9 Pro Edition OEM CD-ROM
          [****]                          N/A         N/A         N/A         N/A        N/A        N/A
--------------------------------------------------------------------------------------------------------------------------
              [****] - Windows
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R9 Pro Edition OEM CD-ROM
          [****]                          N/A         N/A         N/A         N/A        N/A        N/A
--------------------------------------------------------------------------------------------------------------------------
              [****] - Windows
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R9 Pro Edition OEM CD-ROM
          [****]                          N/A         N/A         N/A         N/A        N/A        N/A
--------------------------------------------------------------------------------------------------------------------------
              [****] - Windows
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R8 Standard Edition OEM CD-
          ROM with Windows XP Patch
          -[****] (same as in Attach 1)
                                          N/A         N/A         N/A         N/A        N/A        N/A
--------------------------------------------------------------------------------------------------------------------------
</TABLE>

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                 Page 34 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

<TABLE>
<CAPTION>
--------------------------------------------------------------------------------------------------------------------------
                                                                             Hard
                                                                             Copy       Softcopy
                                                                  User       User's       User     Hard Copy   3D Pkging
                                        Retail                   Guide       Guide      Guide(on    Cmd Ref    Image (jpg
                                        Pkging      CD Label     Cover      Content       CD)         Card      or tiff)
                                           &           &           &           &           &           &           &
                                       Formatted   Formatted   Formatted   Formatted   Formatted   Formatted   Formatted
Attach,                                 source       source      source      source      source      source      source
Prog #          Product Name            file(s)     file(s)     file(s)     file(s)     file(s)     file(s)     file(s)
--------------------------------------------------------------------------------------------------------------------------
<S>       <C>                          <C>         <C>         <C>         <C>         <C>         <C>         <C>
              [****] - Windows
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R8 Pro Edition CD-ROM
          [****] (Retail CD supplied
          with requirement that OEM
          license indicates to their               will be
          customer that IPLA is N/A)      N/A      provided       N/A         N/A         N/A         N/A         N/A
--------------------------------------------------------------------------------------------------------------------------
              [****] - Windows
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R9 Pro Edition OEM CD-ROM                will be
          [****] (same as Attach 1)       N/A      provided       N/A         N/A         N/A         N/A         N/A
--------------------------------------------------------------------------------------------------------------------------
              [****] - Windows
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R9 Standard Edition OEM CD-              will be
          ROM [****]                      N/A      provided       N/A         N/A         N/A         N/A         N/A
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R10 Standard Edition OEM
          CD-ROM [****]                   N/A         N/A         N/A         N/A         N/A         N/A         N/A
--------------------------------------------------------------------------------------------------------------------------
              [****] - Windows
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R9 Edition OEM CD-ROM                    will be
          [****]                          N/A      provided       N/A         N/A         N/A         N/A         N/A
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R10 Pro Edition OEM CD-                  will be
          ROM [****]                      N/A      provided       N/A         N/A         N/A         N/A         N/A
--------------------------------------------------------------------------------------------------------------------------
</TABLE>

<TABLE>
<CAPTION>
--------------------------------------------------------------------------------------------------------------------------
                                                                            Product               Easy Ops
                                                      HTML       Pkging      Infor                 Guide
                                        Mktg Doc    Content      label      Booklet                Sheet
                                           &           &           &           &                     &          Bills of
                                       Formatted   Formatted   Formatted   Formatted             Formatted    Material and
Attach,                                  source      source      source      source                source    Specification
Prog #          Product Name            file(s)     file(s)     file(s)     file(s)    Demo CD    file(s)        Sheets
--------------------------------------------------------------------------------------------------------------------------
<S>       <C>                          <C>         <C>         <C>         <C>         <C>       <C>         <C>
              [****] - Windows
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R8 Pro Edition CD-ROM
          [****] (Retail CD supplied
          with requirement that OEM
          license indicates to their
          customer that IPLA is N/A)      N/A         N/A         N/A         N/A        N/A         N/A
--------------------------------------------------------------------------------------------------------------------------
              [****] - Windows
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R9 Pro Edition OEM CD-ROM
          [****] (same as Attach 1)       N/A         N/A         N/A         N/A        N/A         N/A
--------------------------------------------------------------------------------------------------------------------------
              [****] - Windows
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R9 Standard Edition OEM CD-
          ROM [****]                      N/A         N/A         N/A         N/A        N/A         N/A
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R10 Standard Edition OEM
          CD-ROM [****]                   N/A         N/A         N/A         N/A        N/A         N/A
--------------------------------------------------------------------------------------------------------------------------
              [****] - Windows
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R9 Edition OEM CD-ROM
          [****]                          N/A         N/A         N/A         N/A        N/A         N/A
--------------------------------------------------------------------------------------------------------------------------
          IBM ViaVoice for Windows,
          R10 Pro Edition OEM CD-
          ROM [****]                      N/A         N/A         N/A         N/A        N/A         N/A
--------------------------------------------------------------------------------------------------------------------------
</TABLE>

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                 Page 35 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

<TABLE>
<CAPTION>
--------------------------------------------------------------------------------------------------------------------------
                                                                             Hard
                                                                             Copy       Softcopy
                                                                  User       User's       User     Hard Copy   3D Pkging
                                        Retail                   Guide       Guide      Guide(on    Cmd Ref    Image (jpg
                                        Pkging      CD Label     Cover      Content       CD)         Card      or tiff)
                                           &           &           &           &           &           &           &
                                       Formatted   Formatted   Formatted   Formatted   Formatted   Formatted   Formatted
Attach,                                 source       source      source      source      source      source      source
Prog #          Product Name            file(s)     file(s)     file(s)     file(s)     file(s)     file(s)     file(s)
--------------------------------------------------------------------------------------------------------------------------
<S>       <C>                          <C>         <C>         <C>         <C>         <C>         <C>         <C>
          IBM ViaVoice for Windows,
          R10 Pro Edition OEM CD-                  will be
          ROM [****]                      N/A      provided       N/A         N/A         N/A         N/A         N/A
--------------------------------------------------------------------------------------------------------------------------
</TABLE>

<TABLE>
<CAPTION>
--------------------------------------------------------------------------------------------------------------------------
                                                                            Product               Easy Ops
                                                      HTML       Pkging      Infor                 Guide
                                        Mktg Doc    Content      label      Booklet                Sheet
                                           &           &           &           &                     &          Bills of
                                       Formatted   Formatted   Formatted   Formatted             Formatted    Material and
Attach,                                  source      source      source      source                source    Specification
Prog #          Product Name            file(s)     file(s)     file(s)     file(s)    Demo CD    file(s)        Sheets
--------------------------------------------------------------------------------------------------------------------------
<S>       <C>                          <C>         <C>         <C>         <C>         <C>       <C>         <C>
          IBM ViaVoice for Windows,
          R10 Pro Edition OEM CD-
          ROM [****]                      N/A         N/A         N/A         N/A        N/A        N/A
--------------------------------------------------------------------------------------------------------------------------
</TABLE>

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                 Page 36 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

                                  ATTACHMENT 7

                     APPROVED MICROPHONES, DIGITAL RECORDERS

MANUFACTURER/MODELS

Aegis
HR-102V3

Acoustic Magic
VoiceTracker(TM) Array (2)

Andrea Electronics
NC-8
NC-12
NC-50
NC-60
NC-61
NC-80
NC-110K
NC-105
NC-110A
NC-110B
NC-1212
ANC-8J
ANC-100
ANC-115A
ANC-200
ANC-300 (2)
ANC-500
ANC-600
ANC-700
DA400 (3)
DSDA (3)
USB NC-7100

Cheung Fung
600C (2)

                                  Page 37 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

Cyber Acoustics
AC-100 ***
ACM-1 ***
Emkay / Knowles Electronics
VR-3185
VR-3264
VR-3272 (2)
VR-3310
VR-3317 (2)
VR-3361
VR-5518
VR-5544
RF-3296
RF-5615
ID-5694
Labtec
LVA 8420L ***
LVA-7280 ***
LVA-7370
Logitech
Cordless Freedom(TM) RF
MidiLand
HM-801
Philips
SpeechMike (1)
DM100/17 ***
SpeechMike Pro USB LHF6274 (1)
Plantronics, Inc.
DSP 300 (USB)
H91 (2)
P200
P2000
SR1
LS1
CAT51VR ***
..Audio 40
..Audio 60
..Audio 70
Sennheiser
m@b40
Shure
TCHS-AC
Takstar
TS-310 (2)
Telex Communications
H331

                                  Page 38 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

H341
Nomad 300270
M-60 ***
Verba Pro - Dictate
Verba Pro - Voice
Typhoon
CD87M (2)
VXI Corporation
Parrott 4TR ***

                                  Page 39 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

                                  ATTACHMENT 8

                         PROGRAM SPECIFIED FUNCTIONALITY

      (FUNCTION VARIES BY OPERATING SYSTEM PLATFORM, EDITION, VERSION, AND
                               COUNTRY LANGUAGE.)

1.   Speech engine with background noise adaptation

2.   Transcription support for selected digital handheld recorders.

3.   Customized 'voice shortcut' commands can be used in multiple PC programs.

4.   Voice command and control of your applications, desktop, ViaVoice and the
     Internet.

5.   ViaVoice Document templates through Microsoft Word.

6.   Voice marks for audio confirmations.

7.   Over 300,000 (US English) vocabulary and back up dictionary words.

8.   Add customized addresses, names, acronyms, terms and colloquialisms to the
     vocabulary.

9.   Specialized vocabulary topics such as Computers and Business & Finance.

10.  Dictate, edit, format and correct in Outlook(R), Internet Explorer, AOL and
     Netscape(R) Messenger.

11.  Dictate directly and say customized voice commands in selected PC
     applications.

                                  Page 40 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

                                  ATTACHMENT 9

                         OEM RELATIONSHIPS FOR PROGRAMS

<TABLE>
<CAPTION>
GEOGRAPHY/ NAME                            APPLICATION LICENSED
---------------                            --------------------
<S>                                        <C>
[****]
[****]
                                           App: PRO 9
[****]                                     App: PRO 9
[****]                                     App: PRO 9
[****]                                     App: Std &PRO 10
[****]                                     [****]
[****]                                     App: PRO
[****]                                     [****]

[****]
                                           App: VV R8
[****]                                     App: VV R10

[****]
                                           App: VV R10 US

[****]
                                           Full ViaVoice app
[****]                                     Full ViaVoice app
[****]                                     Full ViaVoice app

[****]
                                           App: VV R8,9,10 Std
</TABLE>

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                  Page 41 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

                                  ATTACHMENT 10

                           [INTENTIONALLY LEFT BLANK]

                                  Page 42 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

                                  ATTACHMENT 11

                                      GOODS

WIP (MICROPHONES)

<TABLE>
<CAPTION>
                                                                        WW VOL                          INVENTORY
PART NUMBER                     DESCRIPTION                             [****]            [****]          [****]
-----------                     -----------
<S>                             <C>                                     <C>               <C>           <C>
CM001NA                         7100 USB 2 color Ibis                   [****]            [****]          [****]
CM00MNA                         DSP 400                                 [****]            [****]          [****]
CMOOSML                         .AUDIO 40                               [****]            [****]          [****]
CM00TML                         .AUDIO 60                               [****]            [****]          [****]
CM00VML                         .AUDIO 70                               [****]            [****]          [****]

                                TOTAL                                   [****]                            [****]
</TABLE>

<TABLE>
<CAPTION>
FINISHED GOODS                                                                                            [****]
--------------
<S>              <C>                                                                                      <C>
                                                                                                          [****]
[****]

WINDOWS          R10                                                                                      [****]
                 R9                                                                                       [****]
                 R8                                                                                       [****]
                 VOCABS                                                                                   [****]
MAC              MILLENNIUM                                                                               [****]
                 ENHANCED                                                                                 [****]
                 OSX                                                                                      [****]
                 SIMPLY DICTATION                                                                         [****]
                 VOCABS                                                                                   [****]

TOTAL [****]                                                                                              [****]
</TABLE>

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                  Page 43 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

<TABLE>
<S>              <C>                                                <C>
[****]           WINDOWS R10                                        [****]

AP               WINDOWS R10                                        [****]

TOTAL FINISHED GOODS                                                [****]

TOTAL INVENTORY (WIP + FG) **                                       [****]
</TABLE>

IBM will provide the sku level detail of the finished goods inventories within
ten (10) days of the Effective Date. At that time, any sku's that are not
consistent with the Programs listed within Attachment #1 will be removed and
this attachment will be updated to reflect only those finished goods assemblies
listed within Attachment 1.

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                  Page 44 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

                                  ATTACHMENT 12

                   IBM'S CORPORATE IDENTITY AND DESIGN PROGRAM

                                  Page 45 of 46

<PAGE>

IBM RESELLER AGREEMENT                                                     FINAL
                                                        Agreement # 4902FA0217
--------------------------------------------------------------------------------

                                  ATTACHMENT 13

                   PROGRAMS FOR OEM AGREEMENTS TO BE ASSIGNED

<TABLE>
<CAPTION>
------------------------------------------------------------------------------------------------------------------
 Item                                                                                 IBM Part      Delivery from
Number             Program(s) Description                                              Number       Effective Date
------------------------------------------------------------------------------------------------------------------
<S>             <C>                                                                   <C>           <C>
                                         [****] - Windows
------------------------------------------------------------------------------------------------------------------
                IBM ViaVoice for Windows, Release 9 Pro Edition OEM
                CD-ROM [****]                                                          [****]           [****]
------------------------------------------------------------------------------------------------------------------
                IBM ViaVoice for Windows, Release 9 Standard Edition
                OEM CD-ROM [****]                                                      [****]           [****]
------------------------------------------------------------------------------------------------------------------
                                         [****] - Windows
------------------------------------------------------------------------------------------------------------------
                IBM ViaVoice for Windows, Release 9 Pro Edition OEM
                CD-ROM [****]                                                          [****]           [****]
------------------------------------------------------------------------------------------------------------------
                                         [****] - Windows
------------------------------------------------------------------------------------------------------------------
                IBM ViaVoice for Windows, Release 9 Pro Edition OEM
                CD-ROM [****]                                                          [****]           [****]
------------------------------------------------------------------------------------------------------------------
                                         [****] - Windows
------------------------------------------------------------------------------------------------------------------
                IBM ViaVoice for Windows, Release 9 Pro Edition OEM
                CD-ROM [****]                                                          [****]           [****]
------------------------------------------------------------------------------------------------------------------
                                         [****] - Windows
------------------------------------------------------------------------------------------------------------------
                IBM ViaVoice for Windows, Release 8 Standard Edition OEM
                CD-ROM with Windows XP Patch - [****] (same as in base
                Attachment 1 Table)                                                    [****]           [****]
------------------------------------------------------------------------------------------------------------------
                                         [****] - Windows
------------------------------------------------------------------------------------------------------------------
                IBM ViaVoice for Windows, Release 8 Pro Edition CD-ROM [****]
                (Retail CD supplied with requirement that
                OEM licensee indicates to their customer that IPLA is null &
                void)                                                                  [****]           [****]
------------------------------------------------------------------------------------------------------------------
                                         [****] - Windows
------------------------------------------------------------------------------------------------------------------
                IBM ViaVoice for Windows, Release 9 Pro Edition OEM
                CD-ROM [****] (same as in base Attachment 1 Table)                     [****]           [****]
------------------------------------------------------------------------------------------------------------------
                                         [****] - Windows
------------------------------------------------------------------------------------------------------------------
                IBM ViaVoice for Windows, Release 9 Standard Edition
                OEM CD-ROM [****]                                                      [****]           [****]
------------------------------------------------------------------------------------------------------------------
                                         [****] - Windows
------------------------------------------------------------------------------------------------------------------
                IBM ViaVoice for Windows, Release 9 Pro Edition OEM
                CD-ROM [****]                                                          [****]           [****]
------------------------------------------------------------------------------------------------------------------
</TABLE>

* CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO CERTAIN INFORMATION
CONTAINED IN THIS EXHIBIT. THROUGHOUT THIS EXHIBIT CONFIDENTIAL PORTIONS HAVE
BEEN OMITTED FROM THE PUBLIC FILING AND HAVE BEEN FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                  Page 46 of 46

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