Document:

INDEMNIFICATION AGREEMENT
                            -------------------------

     This  Indemnification  Agreement  ("Agreement")  is made on ________, 2002,
between  Star  E  Media  Corp.  a  Nevada  corporation  (the "Corporation"), and
_______________  (the  "Director").

                                 R E C I T A L S
                                 ---------------

     A.     The Director is a member of the Corporation's Board of Directors and
the  Corporation  desires  Director  to  continue in such capacity.  Director is
willing to continue to serve on the Corporation's Board of Directors if Director
receives  the  protections  provided  by  this  Agreement.

     B.     The  Corporation  has  not obtained directors and officers liability
insurance  ("D&O  Insurance"),  but  may  acquire  such at a time in the future.

     C.     The  Corporation  believes  that  (1)  litigation  against corporate
directors,  regardless  of  whether meritorious, is expensive and time-consuming
for  the director to defend; (2) there is a substantial risk of a large judgment
or  settlement  in litigation in which a corporate director was neither culpable
nor  profited  personally  to  the  detriment  of  the  corporation;  (3)  it is
increasingly  difficult  to attract and keep qualified directors because of such
potential liabilities; (4) it is important for a director to have assurance that
indemnification  will  be  available  if  the  director  acts in accordance with
reasonable  business  standards; and (5) because available D&O Insurance and the
indemnification available from the Corporation are not adequate to fully protect
the  Corporation's  directors against the problems discussed above, it is in the
best  interests  of  the Corporation and its shareholders for the Corporation to
contractually  obligate  itself  to indemnify its directors and to set forth the
details  of  the  indemnification  process.

     D.     Based  upon  the  conclusions  stated  in Recital D above, to induce
Director  to  continue  to  serve on the Corporation's Board of Directors and in
consideration  of  Director's  continued  service as a director, the Corporation
wishes  to  enter  into  this  Agreement  with  Director.

     Therefore,  Corporation  and  Director  agree  as  follows:

     1.     AGREEMENT TO SERVE.  Director will serve as a member of the Board of
            ------------------
Directors  of  the Corporation so long as Director is duly elected and qualified
to so serve or until Director resigns or is removed from the Corporation's Board
of  Directors.

     2.     INDEMNIFICATION.
            ---------------

     (a)    Corporation will indemnify Director to the fullest extent  permitted
under  applicable  law  if Director was or is a party or threatened to be made a
party  to any threatened, pending or completed action, suit or proceeding of any
kind,  whether  civil,  criminal,  administrative  or  investigative and whether

<PAGE>
formal  or informal (including actions by or in the right of Corporation and any
preliminary  inquiry or claim by any person or authority), by reason of the fact
that Director is or was a director, officer, partner, trustee, employee or agent
of  Corporation  or  is  or  was serving at Corporation's request as a director,
officer,  employee  or  agent  of  another corporation (including a Subsidiary),
limited  liability  company, partnership, joint venture, trust, employee benefit
plan  or  other  enterprise, whether or not for profit, or by reason of anything
done  or  not  done  by  Director  in  any such capacity (collectively, "Covered
Matters"). Such indemnification will cover all Expenses (as defined in paragraph
5(a)  below), liabilities, judgments (including punitive and exemplary damages),
penalties,  fines (including excise taxes relating to employee benefit plans and
civil  penalties)  and  amounts  paid in settlement that are incurred or imposed
upon  Director  in  connection with a Covered Matter (collectively, "Indemnified
Amounts").

     (b)    Director  will  be  indemnified  for  all  Indemnified  Amounts  and
Corporation will defend Director against claims (including threatened claims and
investigations) in any way related to Director's service as a director including
claims brought by or on behalf of Corporation or any Subsidiary, except if it is
finally  determined  by  the  court  of  last resort (or by a lower court if not
timely  appealed)  that  (1)  the payment  is  prohibited  by  applicable law or
(2) Director  engaged  in  intentional  misconduct  for  the  primary purpose of
significant  personal financial benefit through actions adverse to Corporation's
and  its  shareholders'  best  interests.   As  used  in  this  Agreement,   (1)
"intentional  misconduct" will not include violations of disclosure or reporting
requirements  of  federal  securities  laws  or  a  breach  of  fiduciary duties
(including duties of loyalty or care) if Director relied on advice of counsel to
Corporation,  or  otherwise  reasonably  believed that there was no violation of
such  requirements  or  breach  of fiduciary duty; and (2) "significant personal
financial  benefit"  will not include compensation or employee benefits for past
or  prospective  services  to  Corporation  or  Corporation's  successor  or  in
connection with an agreement not to compete or similar agreement, or any benefit
received  by directors or officers or shareholders of Corporation generally.

     (c)    If Director is  entitled under this Agreement to indemnification for
less  than  all of the amounts incurred by Director in connection with a Covered
Matter,  Corporation  will  indemnify  Director  for  the  indemnifiable amount.

     3.     CLAIMS  FOR INDEMNIFICATION.  Director will give Corporation written
            ---------------------------
notice  of  any claim for indemnification under this Agreement. Payment requests
will include a schedule settling forth in reasonable detail the amount requested
and  will  be accompanied (or, if necessary, followed) by copies of the relevant
invoice  or  other  documentation.  Upon  Corporation's  request,  Director will
provide  Corporation  with a copy of the document or pleading, if any, notifying
Director of the Covered Matter.  To the extent practicable, Corporation will pay
Indemnified  Amounts  directly  without  requiring  Director  to  make any prior
payment.

<PAGE>
     4.     DETERMINATION  OF  RIGHT  TO  INDEMNIFICATION.
            ---------------------------------------------

     (a)    Director  will  be presumed to be entitled to indemnification  under
this  Agreement and will receive such indemnification, subject to paragraph 4(b)
below,  irrespective  of  whether  the  Covered  Matter  involves allegations of
intentional  misconduct,  alleged  violations of Section 16(b) of the Securities
Exchange Act of 1934, alleged violations of Section 10(b) of Securities Exchange
Act  of  1934  (including Rule 10b-5 thereunder), breach of Director's fiduciary
duties  (including  duties  of  loyalty  or  care)  or  any  other  claim.

     (b)    If,  in  the  opinion  of  counsel  to  Corporation, applicable  law
permits  indemnification  in a Covered Matter only as authorized in the specific
case  upon  a  determination that indemnification is proper in the circumstances
because  Director  has  met a standard of conduct established by applicable law,
and  upon an evaluation of Indemnification Amounts to be paid in connection with
such  Covered  Matter,  the  following  will  apply:

           (1)     Corporation  will  give Director notice that a  determination
and evaluation will be made under this paragraph 4(b); such notice will be given
immediately  after  receipt  of  counsel's opinion that such a determination and
evaluations  necessary  and  will  include  a  copy  of  such  opinion.

           (2)     Such  determination  and  evaluation  will  be  made  in good
faith,  as  follows:

                   (A)     by a majority vote of a quorum of Corporation's Board
     of Directors  who  are  not parties or threatened to be made parties to the
     Covered Matter in question ("Disinterested Directors") or, if such a quorum
     is  not  obtainable,  by  a  majority  vote of a committee of Disinterested
     Directors  who  are  selected  by  the  Board;  or

                   (B)     by  an  attorney  or  firm  of  attorneys,  having no
     previous  relationship  with  Corporation or Director, which is selected by
     Corporation  and  Director;  or

                   (C)     by  all independent directors of Corporation who  are
     not  parties  or  threatened  to  be  made  parties  to the Covered Matter.

           (3)     Director  will  be entitled to a  hearing before  the  entire
Board  of  Directors  of  Corporation and any other person or persons making the
determination  and  evaluation under clause (2) above. Director will be entitled
to  be  represented  by  counsel  at  such  hearing.

           (4)     The  cost  of a determination and evaluation under this para-
graph 4(b) (including attorneys' fees and other expenses incurred by Director in
preparing  for  and  attending  the hearing contemplated by clause (3) above and
otherwise  in  connection  with  the  determination  and  evaluation  under this
paragraph  4(b))  will  be  borne  by  Corporation.

<PAGE>
           (5)     The  determination  will  be  made  as  promptly as  possible
after final adjudication  of  the  Covered  Matter.
           (6)     Director  will be presumed to have met the required  standard
of  conduct  under  this  Section  4(b) unless it is clearly demonstrated to the
determining  body  that  Director  had not met the required standard of conduct.

     5.     ADVANCE  OF  EXPENSES.
            ---------------------
     (a)    Before  final  adjudication  of  a  Covered Matter, upon  Director's
request  pursuant to paragraph 3 above, Corporation will promptly either advance
Expenses  directly  or  reimburse  Director  for  all  Expenses. As used in this
Agreement,  "Expenses"  means all costs and expenses (including attorneys' fees,
expert  fees,  other  professional fees and court costs) incurred by Director in
connection  with  a  Covered  Matter  other than judgments, penalties, fines and
settlement  amounts.

     (b)    If,  in  the  opinion  of counsel  to  Corporation,  applicable  law
permits  advancement of Expenses only as authorized in the specific case up on a
determination  that  Director  has  net  a  standard  of  conduct established by
applicable  law,  the  determination will be made at Corporation's cost, in good
faith  and  as promptly as possible after Director's request, in accordance with
clauses  (1)  through  (4)  and  (6)  of  paragraph  4(b)  above. Because of the
difficulties  inherent in making any such determination before final disposition
of  the Covered Matter, to the extent permitted by law such advance will be made
if  (1)  the facts then known to those persons making the determination, without
conducting a formal independent investigation, would not preclude advancement of
Expenses  under applicable law and (2) Director submits to Corporation a written
affirmation  of  Director's belief that Director has met the standard of conduct
necessary  for  advancement  of  Expenses  under  the  circumstances.

     (c)    Director  will repay any  Expenses  that  are  advanced  under  this
paragraph  5 if it is ultimately determined, in a final, non-appealable judgment
rendered  by  the  court  of  last  resort  (or  by  a lower court if not timely
appealed),  that  Director  is  not  entitled  to  be  indemnified  against such
Expenses.  This  undertaking by Director is an unlimited general undertaking but
no  security  for  such  undertaking  will  be  required.

     6.     DEFENSE  OF  CLAIM.
            ------------------
     (a)    Except  as  provided  in paragraph 6(c) below, Corporation,  jointly
with any other indemnifying party, will be entitled to assume the defense of any
Covered  Matter  as  to  which  Director  requests  indemnification.

     (b)    Counsel selected by Corporation to defend any Covered Matter will be
subject  to  Director's advance written approval, which will not be unreasonably
withheld.

     (c)    Director  may employ  Director's own counsel in a Covered Matter and
be  fully  reimbursed  therefore  if  (1)  Corporation approves, in writing, the
employment  of  such counsel or (2) either (A) Director has reasonably concluded

<PAGE>
that  there  may  be  a conflict of interest between  Corporation  and  Director
or between Director  and  other  parties  represented  by  counsel  employed  by
Corporation  to  represent  Director  in  such action or (B) Corporation has not
employed  counsel  reasonably  satisfactory to Director to assume the defense of
such  Covered  Matter  promptly  after  Director's  request.

     (d)    Neither  Corporation nor Director will  settle  any  Covered  Matter
without the other's written consent, which  will  not  be  reasonably  withheld.

     (e)    If   Director   is   required  to  testify  (in  court  proceedings,
depositions,  informal  interviews  or otherwise), consult with counsel, furnish
documents  or  take  any  other  reasonable  action in connection with a Covered
Matter,  Corporation  will  pay  Director a fee for Director's efforts at a rate
equal  to the amount payable to Director for attending Board and Board committee
meetings, plus reimbursement for all reasonable expenses incurred by Director in
connection  therewith.

     7.     DISPUTES;  ENFORCEMENT.
            ----------------------
     (a)    If there is a dispute relating to the validity or enforceability  of
this Agreement or a denial of indemnification, advance of Expenses or payment of
any  other  amounts  due  under  this  Agreement  or  Corporation's  Articles of
Incorporation  or Bylaws, Corporation will provide such indemnification, advance
of  Expenses  or  other  payment  until  a  final,  non-appealable judgment that
Director  is  not entitled to such indemnification, advance of Expenses or other
payment  has  been  rendered by the court of last resort (or by a lower court if
not  timely  appealed).   Director  will  repay  such  amounts  if  such  final,
non-appealable  judgment  so  requires.

     (b)    Corporation  will  reimburse  all  of Director's reasonable expenses
(including  attorney's fees ) in pursuing an action to enforce Director's rights
under  this  Agreement  unless a final, non-appealable judgment against Director
has  been  rendered  in  such  action by the court of last resort (or by a lower
court  if  not  timely  appealed).  At Director's request, such expenses will be
advanced  by Corporation to Director as incurred before final resolution of such
action  by the court of last resort; such expenses will be repaid by Director if
a  final,  non-appealable  judgment  in  Corporations  favor is rendered in such
action by the court of last resort (or by a lower court if not timely appealed).

     8.     D&O  INSURANCE.
            --------------

     (a)    Corporation  represents  that  it  does not  currently have a policy
of  D&O  Insurance  in  effect.

     (b)    Except  as  provided  in  paragraph  8(c)  below,  Corporation  will
purchase  and  maintain D&O Insurance with a policy limit of at least $1,000,000
without  deductible  or  co-insurance  in excess of the amounts set forth on the
schedule  which  is  attached  to  this Agreement, insuring Director against any
liability  arising  out  of  Director's  status  as  a  director of Corporation,
regardless  of  whether  Corporation has the power to indemnify Director against
such  liability  under  applicable  law.

<PAGE>
     (c)    Corporation  will  not  be  required  to purchase  and  maintain D&O
Insurance  if  the  Board of Directors of Corporation determines, after diligent
inquiry,  that  (1)  such  insurance  is  not  available;  (2)  the premiums for
available  insurance  are  disproportionate to the amount of coverage and to the
premiums  paid  by other corporations similarly situated; or (3) the Corporation
is  not  financially  able  to  pay  the  premiums.  The  Board  of Directors of
Corporation  will,  at  least annually, in good faith review its decision not to
maintain  D&O  Insurance  and  will purchase such insurance at any time that the
conditions  of  this  paragraph  8(c)  cease  to  apply.

     (d)    The parties  will  cooperate  to obtain advances of Expenses, indem-
nification  payments  and  consents  from  D&O Insurance carriers in any Covered
Matter  to  the  full  extent of applicable D&O Insurance.  The existence of D&O
Insurance  coverage  will not diminish or limit Corporation's obligation to make
indemnification  payments  to  Director.  Amounts paid directly to Director with
respect  to  a  Covered  Matter  by Corporation's D&O Insurance carriers will be
credited to the amounts payable by Corporation to Director under this Agreement.

     9.     LIMITATIONS  OF ACTIONS; RELEASE OF CLAIMS; LIMITATION OF LIABILITY.
            -------------------------------------------------------------------

     (a)    No  action  will  be brought by or on behalf of Corporation  against
Director  or Director's heirs or personal representatives relating to Director's
service  as  a director, after the expiration of one year from the date Director
ceases  (for any reason) to serve as a Director of Corporation, and any claim or
cause  of  action of Corporation will be extinguished and deemed released unless
asserted  by  the filing of a legal action before the expiration of such period.

     (b)    The  Directors  of  Corporation  who  are  employees of  Corporation
(the  "Inside  Directors"),   have  investigated  Director's  activities  during
Director's prior service and  the  Inside  Directors  have  determined  and ack-
nowledged  that  Corporation  has no basis for any claim  against  Director  for
negligence or misconduct in the performance of Director's duties on the basis of
any  information presently available. Accordingly, Corporation releases Director
and  Director's  heirs,  personal representatives and assigns from all causes of
action  and  claims which may be based upon negligence or misconduct by Director
in  the  performance  of  Director's  duties  to  Corporation by reason of facts
existing  on  the  date  of  this Agreement and known or available to the Inside
Directors.

     10.    RIGHTS  NOT  EXCLUSIVE.  The  Indemnification  provided to  Director
            ----------------------
under  this  Agreement  will  be  in addition to any indemnification provided to
Director  by  law,  agreement,  Board  resolution,  provision of the Articles of
Incorporation  or  Bylaws  of  Corporation  or  otherwise.

     11.    SUBROGATION.  Upon  payment  of  any  Indemnified  Amount under this
            -----------
Agreement,  Corporation  will be subrogated to the extent of such payment to all
of Director's rights of recovery therefore and Director will take all reasonable
actions  requested  by Corporation (at no cost or penalty to Director) to secure
Corporation's  rights  under  this  paragraph  11 including executing documents.

<PAGE>
     12.    CONTINUATION  OF INDEMNITY.  All of Corporation's obligations  under
            --------------------------
this  Agreement  will  continue  as long as Director is subject to any actual or
possible  Covered Matter, notwithstanding Director's termination of service as a
director.

     13.    AMENDMENTS.  Neither  Corporation's  Articles  of  Incorporation nor
            ----------
its  Bylaws  will  be  changed  to  increase  liability of directors or to limit
Director's indemnification. Any repeal or modification of Corporation's Articles
of  Incorporation  or  Bylaws  or  any  repeal  or  modification of the relevant
provisions  of any applicable law will not in any way diminish any of Director's
rights  or Corporation's obligations under this Agreement. This Agreement cannot
be  amended  except  with  the  written  consent  of  Corporation  or  Director.

     14.    GOVERNING  LAW.  This  Agreement  will  be  governed by Nevada  law.
            --------------

     15.    SUCCESSORS.
            ----------
     (a)    This Agreement will be binding upon and inure to the benefit of  the
parties  and  their  respective  heirs,  legal  representatives  and  assigns.

     (b)    Corporation  will require any successor (whether direct or indirect,
by  purchase, merger, consolidation or otherwise) to all or substantially all of
the  business  or  assets  of  the  Corporation  to  assume all of Corporation's
obligations  under  this Agreement. Such assumption will not release Corporation
from  its  obligations  under  this  Agreement.

     16.    SEVERABILITY.  The  provisions  of  this  Agreement  will be  deemed
            ------------
severable,  and  if  any  part of any provision is held illegal, void or invalid
under  applicable  law,  such  provision may be changed to the extent reasonably
necessary to make the provision, as so changed, legal, valid and binding. If any
provision  of  this  Agreement is held illegal, void or invalid in its entirety,
the  remaining  provisions  of this Agreement will not in any way be affected or
impaired  but  will  remain  binding  in  accordance  with  their  terms.

     17.    NOTICES.  All  notices given under this Agreement will be in writing
            -------
and delivered either personally, by registered or certified mail (return receipt
requested,  postage prepaid), by recognized overnight courier or by telecopy (if
promptly  followed  by  a  copy delivered personally, by registered or certified
mail  or  overnight  courier),  as  follows:

          If  to  Director:          _________________________________
                                     _________________________________
                                     _________________________________

          If  to  Corporation:      Star  E  Media  Corp.
                                    27171  Burbank  Road
                                    Lake  Forest,  CA  92610
                                    Attention:   Secretary

<PAGE>
     or to such other address as either party furnishes to the other in writing.

     18.    COUNTERPARTS.  This  Agreement  may  be  signed  in  counterpart.
            ------------

     19.    SUBSIDIARIES.  As  used  in  this Agreement, the  term  "Subsidiary"
            ------------
means any  corporation  in  which  Corporation  owns  a  majority  interest.

     IN  WITNESS  WHEREOF,  the parties have executed this Agreement on the date
written  above.

Star  E  Media  Corp.,
a  Nevada  corporation

______________________________          ______________________________
By:   ________________________
Its:  ________________________CALIFORNIA  BANK  &  TRUST                         NOTIFICATION  OF  IRREVOCABLE
International  Operations                              DOCUMENTARY  CREDIT
250  E.  First  Street,  Ste  500
Los  Angeles,  California  90012
S.W.I.F.T.  CALBU566
Telex:  470075  SUMTUI

Issuing  Bank:                              Beneficiary:
BLOM  BANK  S.A.L.                          STAR  E  MEDIA  CORPORATION
ABDEL  AZIZ  STREET                         27171  BURBANK
AL  DAHER  BUILDING                         LAKE  FOREST,  CA  92610-2501
P.O.  BOX  11-1912
BEIRUT,  LEBANON
----------------
Letter  of Credit No. LCX/524/DOR/2002      Our Reference No. EX-602589

Place  and  Date  of  Notification          Applicant:
LOS  ANGELES,  CA  07/10/2002               NEW  BOY
                                            DAMASCUS,  SYRIA
L/C  Issue  Date:  07/03/2002
--------------------------------------------------------------------------------
Expiry  Date:      08/29/2002               Amount:  USD  250,000.00

DEAR  CUSTOMER,

WE  HAVE  RECEIVED  AN  IRREVOCABLE  LETTER OF CREDIT IN YOUR FAVOR AS SPECIFIED
ABOVE  AND  ARE  PLEASED  TO  ENCLOSE  A  COPY  THEREOF.

FOR  YOUR  CONVENIENCE,  WE  ARE  HOLDING THE ORIGINAL LETTER OF CREDIT UNTIL OR
RECEIPT  OF  YOUR  DOCUMENTS  FOR  PROCESSING.

IF  YOU  PREFER TO HAVE THE ORIGINAL LETTER OF CREDIT, PLEASE SEND US YOUR CHECK
FOR  USD  2,010.00  TO  COVER FIRST ADVISING BANK, JPMORGAN ADVISING COMMISSION.
PLEASE  QUOTE  OUR  REFERENCE  NUMBER  AS  SHOWN  ABOVE.

STRICT  COMPLIANCE  WITH THE TERMS OF THIS LETTER OF CREDIT IS REQUIRED.  PLEASE
REVIEW  THE  TERMS AND CONDITIONS OF THE CREDIT CAREFULLY.  IF YOU ARE UNABLE TO
COMPLY  WITH  THE  TERMS,  CONTACT  YOUR  BUYER  IMMEDIATELY  TO  ARRANGE FOR AN
AMENDMENT.

UPON PRESENTATION OF DOCUMENTS, PLEASE ENCLOSE AN EXTRA COPY OF YOUR INVOICE AND
A  NON-NEGOTIABLE  COPY  OF  THE  TRANSPORTATION  DOCUMENT  FOR  OUR  FILES.

THIS  LETTER  OF  CREDIT  IS  NOT  PAYABLE AT OUR COUNTERS.  HOWEVER, DRAFTS AND
DOCUMENTS  MAY  BE  PRESENTED  TO US TOGETHER WITH YOUR WRITTEN AUTHORIZATION TO
FORWARD THE RELATIVE DOCUMENTS TO THE ISSUING BANK FOR PAYMENT.  PAYMENT WILL BE
MADE  TO  YOU  ONLY  UPON  OUR  RECEIPT  OF  FUNDS  FROM  THE  ISSUING  BANK.

A  FEE  OF  USD  45.00 WILL BE DEDUCTED FROM THE PROCEEDS WHEN DOCUMENTS CONTAIN
DISCREPANCIES  WHICH  REQUIRE  FOLLOW-UP  ON  OUR  PART.

THIS  ADVANCE  AND  ATTACHED  LETTER  OF  CREDIT  ARE  SENT  TO  YOU WITHOUT ANY
ENGAGEMENT  ON OUR PART AND ARE SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICES FOR
DOCUMENTARY  CREDITS,  1993  REVISION,  PUBLICATION  NO.  500.

PLEASE  DIRECT  ANY  QUESTIONS  TO OUR CUSTOMER SERVICE REPRESENTATIVES AT (213)
633-5676  OR  (213)  633-5673.

Signer  not  known
------------------
Authorized  Signature

<PAGE>
c/o  JPMorgan  Treasury  Services                         Dated  July  03,  2002
Global  Trade  Services
10420  Highland  Manor  Drive
Tampa,  FL  33610

          ADVISING  BANK                             ISSUING  BANK
CALIFORNIA  BANK  &  TRUST  (FORMERLY       BLOM  BANK  S.A.L.
SUMITOMO BANK OF CALIFORNIA) (INT'L         ABDEL AZIZ STREET-AL DAHER BUILDING
BANKING  GROUP)  707  WILSHIRE  BLVD.       P.O.  BOX  11-1912
SUITE  1700,  LOS  ANGELES,  CA.  90017     BEIRUT,  LEBANON

          BENEFICIARY                                  APPLICANT
STAR  E  MEDIA  CORPORATION                 NEW  BOY
27171  BURBANK                              P.O.  BOX  3042  DAMASCUS,  SYRIA
LAKE  FOREST,  CALIFORNIA  92610            FAX:  00963  11  6412907

WE  ARE  INSTRUCTED BY THE ABOVE MENTIONED CORRESPONDENT TO ADVISE YOU THAT THEY
HAVE  OPENED  THEIR  IRREVOCABLE  CREDIT  IN  YOUR  FAVOR,  AS  INDICATED ABOVE.

AMOUNT:  USD  250,000.00 (TWO  HUNDRED  FIFTY  THOUSAND  AND 00/100
         UNITED  STATES  DOLLARS)

DATE  AND  PLACE  OF  EXPIRY:  AUGUST  29,  2002  IN  U.S.A.

CREDIT  AVAILABLE  WITH:  JP  MORAN  CHASE  BANK
                     BY:  BY  PAYMENT  130  DAYS  AFTER SHIPMENT  DATE

COVERING  -  MUST  BE DESCRIBED IN INVOICE AS:  CHILDREN'S CD ROM SOFTWRE AS PER
PROFORMA  INVOICE  NO.  001  052902-A  CIF.  JEDDAH  PORT  (SAUDI  ARABIA)

DOCUMENTS  REQUIRED:

     1.    BENEF'S SIGNED BY HANDWRITING COMMERCIAL INVOICE IN 1 ORIGINAL AND  2
COPIES,  ESTABLISHED  IN  THE NAME OF:  TIHAMA ADVERTISING AND PUBLIC RELATIONS,
TIHAMA  BLDG.  AL  ANDALUS STREET, JEDDAH, SAUDI ARABIA.  TEL:  00966 2 644 4444
FAX:00966  2  651  6917  (ATTN.  MR. BASSAM DAYYANI).  THE ORIGINAL OF WHICH, AT
LEAST,  SHOULD BE CERTIFIED BY THE APPROPRIATE CHAMBER OF COMMERCE AND LEGALIZED
BY  ANY  ARABIAN  EMBASSY  OR  CONSULATE  THE  INVOICE  MUST  BEAR THE FOLLOWING
DECLARATIONS:  WE  HEREBY  CERTIFY  THAT  THE  INVOICE IS AUTHENTIC, IS THE ONLY
INVOICE  ISSUED  BY  US  FOR  THE GOODS DESCRIBED HEREIN, AND IT SHOWS THE EXACT
VALUE  OF  GOODS  WITHOUT  ANY  DEDUCTION  OR DISCOUNT, AND THAT THEIR ORIGIN IS
EXCLUSIVELY  FROM:  U.S.A.

     2.    FULL  SET  (3/3) CLEAN 'ON BOARD' MARINE BILL OF LADING CONSIGNED  TO
THE  ORDER  SHIPPER AND BLANK ENDORSED, MARKED:  'FREIGHT PREPAID' SHOWING:  L/C
NO.: LCX/524/DOR/2002 NOTIFY:  YOUNG FUTURE., AL-NUKHBA CENTER, NORTH TOWER, 8TH
FLOOR,  APARTMENT  14  HAEL JEDDAH ROAD, JEDDAH, SAUDI ARABIA.  TEL:00 966 2 651
9637,  FAX:00  966  2  650  3031  ATTN.  MR.  AEUMN  HUSAENE.

                                   -CONTINUED-

9-323551-     -001-L1-01-
                                      - 1 -

<PAGE>
c/o  JPMorgan  Treasury  Services                         Dated  July  03,  2002
Global  Trade  Services
10420  Highland  Manor  Drive
Tampa,  FL  33610

          ADVISING  BANK                             ISSUING  BANK
CALIFORNIA  BANK  &  TRUST  (FORMERLY       BLOM  BANK  S.A.L.
SUMITOMO BANK OF CALIFORNIA) (INT'L         ABDEL AZIZ STREET-AL DAHER BUILDING
BANKING  GROUP)  707  WILSHIRE  BLVD.       P.O.  BOX  11-1912
SUITE  1700,  LOS  ANGELES,  CA.  90017     BEIRUT,  LEBANON

          BENEFICIARY                                  APPLICANT
STAR  E  MEDIA  CORPORATION                 NEW  BOY
27171  BURBANK                              P.O.  BOX  3042  DAMASCUS,  SYRIA
LAKE  FOREST,  CALIFORNIA  92610            FAX:  00963  11  6412907

     3.    CERTIFICATE ISSUED BY THE SHIPPING COMPANY STATING THAT: THE CARRYING
VESSELSUBJECT  TO  B/L NODDIS OFNATIONALITY. WE FURTHER CERTIFY THAT SAID VESSEL
IS  ELIGIBLE  TO  ENTER  THE  TERRITORIAL  WATERS  OF THE COUNTRY OF THE PORT OF
DESTINATION  IN  ACCORDANCE  WITH  THE  LAWS AND REGULATIONS OF THE SAID COUNTRY

     4.    2/2  INSURANCE  POLICY  OR  CERTIFICATE  ESTABLISHED TO THE ORDER  OF
BENEFICIARY AND ENDORSED IN BLANK, MARKED: PREMIUM PAID, AND MENTIONING:  CLAIMS
PAYABLE  AT  DESTINATION.  ISSUED  FOR  AT  LEAST  110  PERCENT OF INVOICE VALUE
AGAINST  THE  FOLLOWING  RISKS  AS PER INSTITUTE OF LLOYD'S LONDON UNDERWRITERS:
INSTITUTE  CARGO  CLAUSE  (A),  INSTITUTE  WAR  CLAUSES  CARGO, INSTITUTE STRIKE
CLAUSES  CARGO, FROM WAREHOUSE TO WAREHOUSE PLUS 60 DAYS STORAGE AFTER DISCHARGE
FROM  VESSEL  AT DESTINATION.  INSURANCE MUST STATE AS FOLLOWS:  "IN CASE OF WAR
OR  WARLIKE  OPERATIONS AT DESTINATION, THIS INSURANCE SHALL CONTINUE TO PRODUCE
ALL   ITS  EFFECT  EVEN  IF  GOODS  AND/OR  CONVEYANCE  ARE  DEVIATED  TO  OTHER
DESTINATION(S),  BY  THE  CARRIER  OR  HIS  AGENT"

     5.    CERTIFICATE OF ORIGIN IN 1 ORIGINAL AND 2 COPIES ISSUED OR  CERTIFIED
BY  THE  APPROPRIATE  CHAMBER  OF  COMMERCE  AND LEGALIZED BY ARABIAN EMBASSY OR
CONSULATE

     6.    PACKING  LIST  IN  1  ORIGINAL  AND  2  COPIES

PARTIAL SHIPMENTS:         PERMITTED
TRANSSHIPMENTS:            PROHIBITED
SHIPMENT FROM:             ANY PORT IN U.S.A.
FOR TRANSPORTATION TO:     JEDDAH PORT (SAUDI ARABIA)
NOT LATER THAN:            AUGUST 15, 2002

DOCUMENTS  MUST  BE PRESENTED WITHIN 14 DAYS AFTER SHIPMENT, BUT WITHIN VALIDITY
OF  THE  LETTER  OF  CREDIT.

                                   -CONTINUED-

9-323551-     -001-L1-01-
                                      - 2 -

<PAGE>
c/o  JPMorgan  Treasury  Services                         Dated  July  03,  2002
Global  Trade  Services
10420  Highland  Manor  Drive
Tampa,  FL  33610
          ADVISING  BANK                             ISSUING  BANK
CALIFORNIA  BANK  &  TRUST  (FORMERLY       BLOM  BANK  S.A.L.
SUMITOMO BANK OF CALIFORNIA) (INT'L         ABDEL AZIZ STREET-AL DAHER BUILDING
BANKING  GROUP)  707  WILSHIRE  BLVD.       P.O.  BOX  11-1912
SUITE  1700,  LOS  ANGELES,  CA.  90017     BEIRUT,  LEBANON

          BENEFICIARY                                  APPLICANT
STAR  E  MEDIA  CORPORATION                 NEW  BOY
27171  BURBANK                              P.O.  BOX  3042  DAMASCUS,  SYRIA
LAKE  FOREST,  CALIFORNIA  92610            FAX:  00963  11  6412907

TRANSSHIPMENT  PROHIBITED  EVEN  IF  GOODS  LOADED  BY  CONTAINER(S)

SHORT  FORM/BLANK  BACK  BILLS  OF  LADING  ARE  NOT  ACCEPTABLE

INSURANCE  DOCT  MUST  NOT  INDICATE  ANY EXCLUSION OF RISKS NOR ANY RESTRICTION
CLAUSE,  WAR  CANCELLATION  CLAUSE  IS  STRICTLY  FORBIDDEN  ON  INSURANCE DOCT.

ALL  DOCS  TO  BE  ISSUED  IN  ENGLISH  LANGUAGE

UTILIZATION  OF  THIS  L/C  IS  RESTRICTED  AT  YR  COUNTERS

IF  DISCREPANT DOCS ARE PRESENTED ADDITIONAL HANDLING CHARGES IE.USD 50. WILL BE
INCURRED  AND  WILL  BE  FOR  YR  A/C

ART.22  OF  UCP  500  REV.93  NOT  APPLICABLE

ART.31  III  OF  UCP  500  REV.93  NOT  APPLICATION

ART.37B  OF  UCP  500  REV.93  NOT  APPLICABLE

PAYMENT  TO  BENEFICIARY  UNDER  RESERVE  OR  AGAINST INDEMNITY BEFORE OUR PRIOR
APPROVAL  NOT  ACCEPTABLE

PLEASE  TELEADVISE US UPON PRESENTATION OF DOCS AT YR COUNTERS CONFIRMING STRICT
COMPLIANCE  WITH  L/C  TERMS  AND CONDITIONS AND MENTIONING B/L NO. AND DATE AND
MATURITY  DATE,  AND SEND THE RELATIVE COMPLIED DOCS (0RIGINAL AND DUPLICATE) BY
DHL  OR  FEDEX  OR  TNT OR SKYPACK OR UPS OR ARAMEX COURIER, DIRECTLY TO:  YOUNG
FUTURE, AL-NUKHBA CENTER, NORTH TOWER, 8TH FLOOR, APARTMENT 14 HAEL JEDDAH ROAD,
JEDAH,  SAUDI  ARABIA,  TEL:00  966  2 651 9637 FAX:00 966 2 650 3031. ATTN. MR.
AEUMN  HUSAENE.  FREE  OF  PAYMENT

PLEASE  SEND  BY FAX TO APPLICANT'S FAX NO:00 963 11 641 2907 AIRWAY BILL NUMBER
AND  DATE  (FOR  TRACING  PURPOSES)

PLEASE  SEND  DIRECTLY  TO  US: COPY OF YR REMITTANCE LETTER ADDRESSED TO JEDDAH
(S.A.)  AND  YR  DEBIT  ADVICE  OF  PAYMENT  ON  DUE  DATE

                                   -CONTINUED-

9-323551-     -001-L1-01-
                                      - 3 -

<PAGE>
c/o  JPMorgan  Treasury  Services                         Dated  July  03,  2002
Global  Trade  Services
10420  Highland  Manor  Drive
Tampa,  FL  33610

          ADVISING  BANK                             ISSUING  BANK
CALIFORNIA  BANK  &  TRUST  (FORMERLY       BLOM  BANK  S.A.L.
SUMITOMO BANK OF CALIFORNIA) (INT'L         ABDEL AZIZ STREET-AL DAHER BUILDING
BANKING  GROUP)  707  WILSHIRE  BLVD.       P.O.  BOX  11-1912
SUITE  1700,  LOS  ANGELES,  CA.  90017     BEIRUT,  LEBANON

          BENEFICIARY                                  APPLICANT
STAR  E  MEDIA  CORPORATION                 NEW  BOY
27171  BURBANK                              P.O.  BOX  3042  DAMASCUS,  SYRIA
LAKE  FOREST,  CALIFORNIA  92610            FAX:  00963  11  6412907

PLEASE  CHECK  THE  CREDIT  TERMS CAREFULLY.  IN THE EVENT THAT YOU DO NOT AGREE
WITH  THE  TERMS  AND CONDITIONS OR IF YOU FEEL UNABLE TO COMPLY WITH ANY OF THE
TERMS  AND CONDITIONS, PLEASE ARRANGE FOR AN AMENDMENT TO THE CREDIT THROUGH THE
APPLICANT  OF  THE  CREDIT.

PLEASE  FORWARD  ALL  DOCUMENTS  AND  MAIL  REIMBURSEMENT  CLAIMS  TO:
JPMORGAN  CHASE  BANK
300  SOUTH  GRAND  AVENUE,  4TH  FLOOR
LOS  ANGELES,  CALIFORNIA  90071
ATTN:  EXPORT  L/C  DEPT.

WHEN  PRESENTING  DOCUMENTS  PLEASE  PROVIDE  US WITH AN ADDITIONAL COPY OF EACH
REQUIRED  DOCUMENT  FOR  OUR  FILES.

SHOULD  YOU  HAVE  ANY  QUESTIONS CONCERNING THIS LETTER OF CREDIT, PLEASE REFER
YOUR  INQUIRY  TO:  LOS  ANGELES  EXPORT  LETTERS OF CREDIT DEPARTMENT TELEPHONE
NUMBER  213-621-8074  JOHN  ALLEN

AS  ALL OUR CHARGES ARE FOR BENEFICIARY'S ACCOUNT, AT TIME OF PAYMENT/ACCEPTANCE
THE  FOLLOWING  FEES,  AS  APPLICABLE,  WILL  BE  DEDUCTED  FROM  THE  PROCEEDS.
PRELIMINARY  ADVICE  (USD 70.00),  ADVISING  COMMISSION  (USD 200.00)  AMENDMENT
FEE(USD100.00  EACH),  CONFIRMATION COMMISSION $1,875.00 PER QUARTER OR ANY PART
THEREOF.
PAYMENT/EXAMINATION  FEE (3/16 OF 1PCT MIN./USD250.00 PER SET), REIMBURSEMENT ON
ANOTHER  BANK  (USD50.00),  COURIER  FEE  (USD75.00),  CABLE FEE (USD20.00 EACH)
DOCUMENTS  DISCREPANCY  FEE  (USD100.00),  PAYMENT BY OFFICIAL CHECK (USD40.00),
PAYMENT  VIA  WIRE  TRANSFER  (USD25.00)
IN ADDITION TO THE ABOVE, UNDER ACCEPTANCE/DEFERRED PAYMENT L/C, OUR ACCEPTANCE/
DEFERRED PAYMENT  COMMISSION  WILL  ALSO BE DEDUCTED FROM PROCEEDS 3 PERCENT PER
ANNUM  MINIMUM  USD250.00AT  TIME  OF

                                   -CONTINUED-

9-323551-     -001-L1-01-
                                      - 4 -

<PAGE>
c/o  JPMorgan  Treasury  Services                         Dated  July  03,  2002
Global  Trade  Services
10420  Highland  Manor  Drive
Tampa,  FL  33610

          ADVISING  BANK                             ISSUING  BANK
CALIFORNIA  BANK  &  TRUST  (FORMERLY       BLOM  BANK  S.A.L.
SUMITOMO BANK OF CALIFORNIA) (INT'L         ABDEL AZIZ STREET-AL DAHER BUILDING
BANKING  GROUP)  707  WILSHIRE  BLVD.       P.O.  BOX  11-1912
SUITE  1700,  LOS  ANGELES,  CA.  90017     BEIRUT,  LEBANON

          BENEFICIARY                                  APPLICANT
STAR  E  MEDIA  CORPORATION                 NEW  BOY
27171  BURBANK                              P.O.  BOX  3042  DAMASCUS,  SYRIA
LAKE  FOREST,  CALIFORNIA  92610            FAX:  00963  11  6412907

CREATION  OF  DEFERRED  PAYMENT.

WE CONFIRM THE CREDIT AND THEREBY UNDERTAKE THAT ALL DRAWINGS DRAWN UNDER AND IN
COMPLIANCE  WITH THE TERMS OF THIS CREDIT WILL BE DULY HONORED BY US ON DELIVERY
OF  DOCUMENTS  AS  SPECIFIED IF PRESENTED AT THIS OFFICE ON OR BEFORE THE EXPIRY
DATE.

THE  ORIGINAL  CREDIT AND ALL AMENDMENTS, IF ANY MUST ACCOMPANY EACH PRESNTATION
OF  DOCUMENTS.  ALL  NEGOTIATIONS  AGAINST  THIS  CREDIT MUST BE ENDORSED ON THE
REVERSE  BY  THE  NEGOTIATING  BANK.

EXCEPT  AS  OTHERWISE  EXPRESSLY  STATED  HEREIN,  THIS CREDIT IS SUBJECT TO THE
UNIFORM  CUSTOMS  AND  PRACTICE  FOR  DOCUMENTARY  CREDITS,  1993  REVISION, ICC
PUBLICATION  NO.  500.

                              /S/  Agnes  Martinez
                              --------------------
                              Agnes  Martinez
                              Assistant  Treasurer  &  Supervisor

                                   -CONTINUED-

9-323551-     -001-L1-01-
                                      - 5 -

<PAGE>
CALIFORNIA  BANK  &  TRUST                       NOTIFICATION  OF  AMENDMENT TO
International  Operations                        IRREVOCABLE DOCUMENTARY  CREDIT
250  E.  First  Street,  Ste  500
Los  Angeles,  California  90012
S.W.I.F.T.  CALBU566
Telex:  470075  SUMTUI

Issuing  Bank:                              Beneficiary:
BLOM  BANK  S.A.L.                          STAR  E  MEDIA  CORPORATION
                                            27171  BURBANK
                                            LAKE  FOREST,  CA  92610-2501
----------------
Letter  of Credit No. LCX/524/DOR/2002      Our Reference No. EX-602589

Place  and  Date  of  Notification          Applicant:
LOS  ANGELES,  CA  07/10/2002               NEW  BOY
                                            DAMASCUS,  SYRIA

WE ARE PLEASED TO ENCLOSE AN AMENDMENT TO THE ABOVE MENTIONED LETTER  OF  CREDIT
RECEIVED FROM THE ISSUING BANK.

THIS AMENDMENT IS TO BE CONSIDERED AS PART OF THEIR LETTER OF CREDIT AND MUST BE
ATTACHED THERETO.

PLEASE  DIRECT  ANY  QUESTIONS  TO OUR CUSTOMER SERVICE REPRESENTATIVES AT (213)
633-5676 OR (213) 633-5673

Signer unknown
-----------------------------
Authorize Signature
<PAGE>

c/o  JPMorgan  Treasury  Services                               AMENDMENT NO:  1
Global  Trade  Services
10420  Highland  Manor  Drive
Tampa,  FL  33610

          ADVISING  BANK                             ISSUING  BANK
CALIFORNIA  BANK  &  TRUST  (FORMERLY       BLOM  BANK  S.A.L.
SUMITOMO BANK OF CALIFORNIA) (INT'L         ABDEL AZIZ STREET-AL DAHER BUILDING
BANKING  GROUP)  707  WILSHIRE  BLVD.       P.O.  BOX  11-1912
SUITE  1700,  LOS  ANGELES,  CA.  90017     BEIRUT,  LEBANON

          BENEFICIARY                                  APPLICANT
STAR  E  MEDIA  CORPORATION                 NEW  BOY
27171  BURBANK                              P.O.  BOX  3042  DAMASCUS,  SYRIA
LAKE  FOREST,  CALIFORNIA  92610            FAX:  00963  11  6412907

IN ACCORDANCE WITH INSTRUCTIONS RECEIVED, THE ABOVE-REFERENCED LETTER OF  CREDIT
HAS BEEN AMENDED AS FOLLOWS:

     1.     LETTER OF CREDIT  AMOUNT  IS  INCREASED  BY  USD  11,250.00  (ELEVEN
            THOUSAND TWO HUNDRED FIFTY AND 00/100 UNITED STATES DOLLARS).

ALL OTHER TERMS AND CONDITIONS OF THE CREDIT REMAIN UNCHANGED.

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00041-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00041-of-00352.parquet"}]]