Document:

STOCK PURCHASE AGREEMENT

This Stock  Purchase  Agreement  ("Agreement")  is made and  entered  into as of
January 29, 2001, by and among Ignacio  Martinelli  ("Buyer"),  Kevin Halter and
Pam Halter "Halters") and Whispering Oaks International, Inc. ("Company").

                                    RECITALS

         A. Halters are the owners of 1,900,000  shares of the common stock,  of
Whispering Oaks International, Inc., par value $0.001 per share ("Company").

         B. Buyer wishes to acquire from Halters  1,900,000 shares of the common
stock of the  Company  (approximately  71% of the total  issued and  outstanding
shares of the Company) less that number of shares  equivalent to 100,000  shares
after giving effect to the stock split referred to in Section 3, pursuant to the
terms and conditions of this Agreement.

         C. The Company joins in the execution of this Agreement for the purpose
of evidencing its consent to the  consummation of the foregoing  transaction and
for the purpose of making certain  representations and warrants to and covenants
and agreement with the Buyer.

                  NOW,  THEREFORE,  for  and  in  consideration  of  the  mutual
         promises  and  covenants  contained  herein,  and for  other  good  and
         valuable consideration, the parties hereto agree as follows:

         1.  PURCHASE  OF  SHARES BY  BUYER.  Subject  to and upon the terms and
conditions  herein,  on the  Closing  Date (as  defined).  Halters  shall  sell,
transfer,  assign,  convey and  deliver to Buyer,  free and clear of all adverse
claims,  security  interests,  liens,  claims and  encumbrances  (other than any
restrictions  under state and federal securities laws) and Buyer shall purchase,
accept and acquire from Halters, the Shares.

         2. PURCHASE  PRICE.  The total  purchase  price for the Shares is FIFTY
THOUSAND DOLLARS. ($50,000.)

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         3. STOCK SPLIT.  The Buyer  represents  that within  fourteen (14) days
from the date of closing  Buyer will cause the Company to effect a Thirteen  for
one stock split of the common shares of the Company. After the split the Halters
will hold 100,000 shares of common stock.

         4. CLOSING.  Subject to the conditions  precedent set forth herein, the
purchase  of the Shares  shall take place  either (i) at a place to be  mutually
agreed  upon  between  the  parties or (ii) by the  exchange  of  documents  via
courier,  on or before February 12, 2001. Such date is herein referred to as the
"Closing Date".

         5.  REPRESENTATION AND WARRANTIES OF BUYER.  Unless specifically stated
otherwise, Buyer represents and warrants that the following are true and correct
as of the date hereof and will be true and correct  through the Closing  Date as
if made on that date:

                  A. AGREEMENT'S VALIDITY. This Agreement has been duly executed
and delivered by Buyer and constitutes legal,  valid and binding  obligations of
Buyer, enforceable against Buyer in accordance with its respective terms, except
as may be limited by applicable bankruptcy, insolvency or similar laws affecting
creditors' rights generally or the availability of equitable remedies.

                  B.  CONSENTS/APPROVALS/CONFLICT.  To the Buyers knowledge,  no
consent, approval, authorization or order of any court or governmental agency or
other body is  required  for Buyer to  consummate  the  purchase  of the Shares.
Neither the execution, delivery,  consummation nor performance of this Agreement
shall conflict with, or constitute a breach of any agreement to which Buyer is a
party or by which he is bound nor, to the best of Buyer's  knowledge and belief,
any existing law, rule,  regulation,  or any decree of any court or governmental
department  agency,  commission,  board or bureau,  domestic or foreign,  having
jurisdiction over Buyer.

                  C.  INVESTMENT  INTENT.  Buyer is acquiring the Shares for his
own  account  for  investment  and not  with a view  to,  or for  sale or  other
disposition in connection with, any distribution of all or any part thereof.

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                  D. DISCLOSURE OF INFORMATION.  Buyer  acknowledges  that he or
his representatives  have been furnished with information  regarding the Company
and its business,  assets,  results of  operations,  and financial  condition to
allow Buyer to make an informed decision  regarding an investment in the Shares.
Buyer further  represents that he has had an opportunity to ask questions of and
receive answers from the Company regarding the Company and its business, assets,
results of operation, and financial condition.

                  E.  INVESTMENT  EXPERIENCE.  Buyer  acknowledges  that he is a
sophisticated  investor and can bear the economic risk of his  investment in the
Shares and that he has such  knowledge and  experience in financial and business
matters that he is capable of  evaluating  the merits and risks of an investment
in the Shares.

                  F. RESTRICTED  SECURITIES.  Buyer  understands that the Shares
have not been registered  pursuant to the Securities Act or any applicable state
securities   laws,  that  the  Shares  will  be   characterized  as  "restricted
securities"  under  federal  securities  laws,  and  that  under  such  laws and
applicable  regulations  the  Shares  cannot be sold or  otherwise  disposed  of
without registration under the Securities Act or an exemption therefrom. In this
connection, Buyer represents that he is familiar with Rule 144 promulgated under
the  Securities  Act,  as  currently  in  effect,  and  understands  the  resale
limitations   imposed   thereby  and  by  the  Securities   Act.  Stop  transfer
instructions  may be issued to the transfer  agent for securities of the Company
(or a  notation  may be made  in the  appropriate  records  of the  Company)  in
connection with the Shares.

                  G.  LEGEND.  It is agreed  and  understood  by Buyer  that the
certificates  representing the Shares shall each  conspicuously set forth on the
face or back thereof a legend in substantially the following form:

                 THESE  SECURITIES  HAVE NOT BEEN  REGISTERED
                 UNDER THE SECURITIES  ACT OF 1933.  THEY MAY
                 NOT BE SOLD,  OFFERED  FOR SALE,  PLEDGED OR
                 HYPOTHECATED  IN THE ABSENCE OF AN EFFECTIVE
                 REGISTRATION  STATEMENT AS TO THE SECURITIES
                 UNDER SAID ACT OR PURSUANT  TO AN  EXEMPTION
                 FROM  REGISTRATION  OR AN OPINION 0F COUNSEL
                 SATISFACTORY   TO  THE  COMPANY   THAT  SUCH
                 REGISTRATION IS NOT REQUIRED.

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         6.  REPRESENTATIONS  AND  WARRANTIES  OF HALTERS.  Unless  specifically
stated otherwise,  Halters represent and warrant that the following are true and
correct as of the date hereof and will be true and  correct  through the Closing
Date as if made on that date:

                  A. TITLE TO STOCK.  On the Closing  Date,  Halters will be the
sole registered owners and will have full right, power and authority to sell and
convey the Shares and such  shares  will be free and clear of any and all liens,
mortgages,  pledges,  or other rights or encumbrances  whatsoever,  disclosed or
undisclosed.  Specifically,  there are no beneficial owners of such shares or of
any interest in or to any such shares other than  Halters.  Upon delivery of the
Shares to Buyer for the considerations  set forth herein,  Buyer shall be deemed
to have obtained good and merchantable title to the Shares.

                  B.  AUTHORIZATION  AND VALIDITY.  The execution,  delivery and
performance by Halters of this Agreement and the consummation of the transaction
contemplated  hereby,  has been duly  authorized by Halters.  This Agreement has
been or will be as of the Closing Date duly  executed  and  delivered by Halters
and  constitutes  or will  constitute  legal,  valid and binding  obligations of
Halters,  enforceable  against Halters in accordance with its respective  terms,
except as may be limited by  applicable  bankruptcy,  insolvency or similar laws
affecting creditors' rights generally or the availability of equitable remedies.

                  C.  CONSENTS/APPROVALS/CONFLICT.  To the Halter's knowledge no
consent, approval, authorization or order of any court or governmental agency or
other body is required for Halters to consummate the sale of the Shares. Neither
the execution,  delivery,  consummation  or performance of this Agreement  shall
conflict with,  constitute a breach of any agreement to which Halters is a party
or by which they are bound nor, to the best of Halters knowledge and belief, any
existing  law,  rule,  regulation,  or any  decree of any court or  governmental
department,  agency,  commission,  board or bureau,  domestic or foreign, having
jurisdiction over Halters.

                  D. TAXES. To the best knowledge and belief of the Halter's all
income, excise, unemployment,  social security, occupational,  franchise and any
and all other taxes, duties,  assessments or charges levied, assessed or imposed
upon the Company by the United Stares or by any state or municipal government or
subdivision  or  instrumentality  thereof  which are due and  payable  as of the
Closing  Date have been duly  paid,  and all  required  tax  returns  or reports
concerning  any such items have been duly filed or will be filed  within 30 days
of the closing date.

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         7.  REPRESENTATIONS AND WARRANTIES OF THE COMPANY.  Unless specifically
stated otherwise, the Company and Halters jointly and severally hereby represent
and warrant  that the  following  are true and correct as of the date hereof and
will be true and correct through the Closing Date as if made on that date:

                  A. ORGANIZATION AND GOOD STANDING;  QUALIFICATION. The Company
is a corporation duly organized, validly existing and in good standing under the
laws of the state of Texas, with all requisite  corporate power and authority to
carry on the business in which it is engaged, to own the properties it owns, and
is duly  qualified  and licensed to do business  and is in good  standing in all
jurisdictions  where  the  native  of  its  business  makes  such  qualification
necessary.

                  B. CAPITALIZATION. As of the execution date of this Agreement,
the authorized  capital stock of the Company  consists of 125,000,000  shares of
common stock,  par value $.001 per share, of which  2,525,000  shares are issued
and  outstanding.  All of the issued and outstanding  shares of capital stock of
the Company are duly authorized,  validly issued,  fully paid and nonassessable.
The  Company is not a party to or bound by, nor does it have any  knowledge  of,
any agreement,  instrument,  arrangement,  contract,  obligation,  commitment or
understanding  of any character,  whether  written or oral,  express or implied,
relating to the sale, assignment, encumbrance,  conveyance, transfer or delivery
of any capital  stock of the  Company.  The Company has no  subsidiaries  and no
ownership of the securities of any other entity.

                  C.  DOCUMENTS  GENUINE.  All  originals  and/or  copies of the
Company's  articles of incorporation  and bylaws,  each amended to date, and all
minutes of meetings  and written  consents in lieu of meetings of  Shareholders,
directors and  committees of directors of the Company,  financial  data, and any
and all other documents,  material,  data, files, or information which have been
or will be  furnished  to Buyer,  are, to the best of the  Company's  knowledge,
true,  complete,   correct  and  unmodified  originals  and/or  copies  of  such
documents, information, data, files or material.

                  D.  AUTHORIZATION  AND VALIDITY.  The execution,  delivery and
performance  by the  Company  of  this  Agreement  and the  consummation  of the
transaction  contemplated  hereby  has  been  duly  authorized  by the  Company;
shareholder  approval is not required.  This Agreement has been or will be as of
the Closing Date duly executed and delivered by the Company and  constitutes  or
will constitute legal, valid and binding obligations of the Company, enforceable
against the Company in accordance  with its respective  terms,  except as may be
limited by applicable bankruptcy, insolvency or similar laws affecting creditors
rights generally or the availability of equitable remedies.

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                  E.  RESTRICTIVE  COVENANTS.  From the  date of this  Agreement
through the Closing Date, the Company shall conduct its business in the ordinary
and  usual  course  without  unusual  commitments  and in  compliance  with  all
applicable  laws,  rules, and  regulations.  Furthermore,  the Company will not,
without the prior written consent of Buyer,  (i) make any changes in its capital
structure, (ii) incur any liability or obligation,  (iii) incur any indebtedness
for  borrowed  money,  (iv) make any loans or  advances,  (v) declare or pay any
dividend or make any other  distribution with respect to its capital stock, (vi)
issue,  sell or deliver or  purchase or  otherwise  acquire for value any of its
stock or other securities, (vii) mortgage, pledge, or subject to encumbrance any
of its  assets,  (viii)  sell or  transfer  any of its  assets,  (ix)  make  any
investment  of a capital  nature,  (x) issue any options to purchase the capital
stock of the Company, or (xi) pay any wages or Salary to any employee.

                  F.  CONSENTS/APPROVALS/CONFLICT.  Except for  compliance  with
applicable federal and state securities laws and approval of the Company's Board
of  Directors,  no  consent  approval,  authorization  or order of any  court or
governmental  agency, nor shareholder approval or other body is required for the
Company to consent to  entering  into this  Agreement.  Neither  the  execution,
delivery,  consummation  or performance  of this Agreement  shall conflict with,
constitute a breach of the Company's  respective  articles of  incorporation  or
bylaws, as amended to date, or any note, mortgage,  indenture,  deed of trust or
other  agreement or instrument to which the Company is a party or by which it is
bound nor, to the best of the Company's  knowledge and belief, any existing law,
rule, regulation, or any decree of any court or governmental department, agency,
commission,  board or bureau,  domestic or foreign, having jurisdiction over the
Company.

                  G.  FINANCIAL  STATEMENTS.  The Company shall have finished to
Buyer its audited  balance  sheet,  statements of income and retained  earnings,
statements  of cash  flows,  and  notes  to the  financial  statements  relevant
thereto, as of December 31, 2000, with said financial statements  reflecting the
then  current  assets and  liabilities  of the  Company  pursuant  to  generally
accepted  accounting  principles.  The Company has no liabilities of any kind or
nature  whatsoever  other  than  disclosed  in the  financial  statements  as of
December 31, 2000 and the Company will have no liabilities of any kind or nature
as of the Closing Date.

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                  H. TAXES.  To the best knowledge and belief of the Company all
income, excise, unemployment,  social security, occupational,  franchise and any
and all other taxes, duties,  assessments or charges levied, assessed or imposed
upon the Company by the United States or by any state or municipal government or
subdivision  or  instrumentality  thereof  which are due and  payable  as of the
Closing  Date have been duly  paid,  and all  required  tax  returns  or reports
concerning  any such items have been duly filed or will be filed  within 30 days
of the closing date. The Company will have no tax  liabilities as of the closing
date.

                  I.  GUARANTEES OR  INDEBTEDNESS  TO  AFFILIATES.  There arc no
contracts or commitments by the Company directly or indirectly  guaranteeing the
payment  or  performance  (or  both)  of any  obligations  of any  third  person
including the Company's shareholders.  The Company has no indebtedness to any of
its officers,  directors,  employees or shareholders other than disclosed in the
financial  statements and will not be as of its Closing Date, indebted to any of
its officers, directors, employees, or shareholders.

                  J.  PENDING OR  THREATENED  LITIGATION.  There are no actions,
governmental  investigations,   suits,  arbitrations  or  other  administrative,
criminal  or civil  actions  pending  or  threatened  against  the  Company.  In
addition,  to the best of the Company's knowledge,  the Company does not know of
any basis that exists for any such action, suit,  investigation,  arbitration or
proceeding.

                  K. DISCLOSURE. No representations or warranties by the Company
in this Agreement and no statement contained in any document (including, without
limitation, financial statements), certificate, or other writing furnished or to
be furnished  by the Company to Buyer  pursuant to the  provisions  hereof or in
connection with the transactions  contemplated hereby,  contains or will contain
any  untrue  statement  of  material  fact or  omits or will  omit to state  any
material fact necessary,  in light of the circumstances under which it was made,
in order to make the statements herein or therein not misleading.

                  L.  CONTRACTS.  As of  the  Closing  Date,  there  will  be no
contracts,  agreements,  arrangements  or  understandings  entered  into  by the
Company which cannot be  immediately  terminated  by the Company,  except for an
agreement with its transfer  agent,  Securities  Transfer  Corporation,  Frisco,
Texas which the Buyer agrees shall not be terminated  for a period of six months
after the Closing Date, and thereafter so long as the transfer  agent's services
are satisfactory in the reasonable opinion of the Buyer.

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         8.  CONDITIONS TO OBLIGATIONS OF BUYER.  All obligations of Buyer under
this  Agreement  are subject to the  fulfillment,  prior to the Closing Date, of
each of the following  conditions (any one or more of which may, in the absolute
discretion of Buyer, be waived by Buyer):

                  A.  DOCUMENTS TO BE DELIVERED  TO BUYER.  At the Closing,  the
following documents shall be delivered to Buyer:

                  (i) Certificate(s)  representing the Shares of Whispering Oaks
                  International,   Inc.  to  be   delivered   pursuant  to  this
                  Agreement, duly endorsed or accompanied by duly executed stock
                  powers;

                  (ii) A  certificate  executed by Halters and the Company dated
                  the Closing Date, certifying that:

                           (a) The representations and warranties of Halters and
                  the Company  contained in this  Agreement are then true in all
                  respects; and

                           (b) Halters and the Company  have  complied  with all
                  agreements  and  conditions  required by this  Agreement to be
                  performed or complied wit by it

                  (iii)  Resignations  executed by all of the Company's officers
                  and directors,  and a certificate of the Company setting forth
                  the  resolution  pursuant  to which  new  directors  have been
                  elected  for the  Company,  dated the Closing  Date,  electing
                  those persons designated by Buyer as directors of the Company;
                  and

                  (iv) All original  corporate  books and records of the Company
                  which are the possession of Halters.

                                       12

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         9.  CONDITIONS TO  OBLIGATIONS OF HALTERS.  All  obligations of Halters
under this Agreement are subject to the fulfillment,  prior to the Closing Date,
of each of the  following  conditions  (any  one or more of  which  may,  in the
absolute discretion of Halters, be waived by Halters);

                  A. DOCUMENTS TO BE DELIVERED TO HALTERS.  At the Closing,  the
following documents shall be delivered to Halters:

                  (i) A  certificate  executed by Buyer dated the Closing  Date,
                  certifying that:

                           (a)  The  representations  and  warranties  of  Buyer
                  contained in this Agreement are then true in all respects; and

                           (b)  Buyer  has  complied  with  all  agreements  and
                  conditions  required  by this  Agreement  to be  performed  or
                  Complied with by it.

                  (ii) A  cashier's  check or a wire  transfer  in the amount of
                  $50,000.

         10. INDEMNIFICATION BY BUYER. Buyer hereby agrees to Indemnify and hold
harmless  Halters and the Company  and its  successors  and assigns for the full
amount  of all  losses,  claims,  expenses  or  liabilities  (including  without
limitation  reasonable  attorneys'  fees)  arising  from or  relating to (i) any
breach of the  representations  and warranties  made by Buyer in this Agreement,
and (ii) any failure of Buyer to perform any  covenant in this  Agreement  which
are to be performed by Buyer.

         11.  INDEMNIFICATION BY HALTERS.  Halters hereby agree to indemnify and
hold harmless  Buyer and his  successors  and assigns for the full amount of all
losses, claims, expenses or liabilities (including without limitation reasonable
attorneys'   fees)   arising   from  or  relating  to  (i)  any  breach  of  the
representations  and  warranties  made  by  Halters  and  the  Company  in  this
Agreement,  and (ii) any  failure of  Halters  and the  Company  to perform  any
covenant in this Agreement which are to be performed by them or either of them.

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         12.  ADDITIONAL  INDEMNIFICATION  BY HALTERS.  Halters further agree to
indemnify and hold harmless  Buyer and his  successors  and assigns for the full
amount  of all  losses,  claims,  expenses  or  liabilities  (including  without
limitation reasonable attorneys' fees) arising from or relating to:

         (i)  Claims  by  shareholders  of the  Company  arising  from  acts  or
omissions by the Company, its officers, directors, agents and employees prior to
and including the date hereof.

         13. MISCELLANEOUS.

                  A.  AMENDMENT.  This  Agreement may be amended,  modified,  or
supplemented  only by an  instrument  in  writing  executed  by all the  parties
hereto.

                  B.  ASSIGNMENT.  Neither this  Agreement nor any right created
hereby or in any  agreement  entered into in  connection  with the  transactions
contemplated  hereby shall be assignable by any party hereto without the written
consent of the party not seeking assignment.

                  C. PARTIES IN INTEREST;  NO THIRD PARTY BENEFICIARIES.  Except
as otherwise  provided herein,  the terms and conditions at this Agreement shall
inure  to the  benefit  of and be  binding  upon  the  respective  heirs,  legal
representatives,  successors  and assigns of the parties  hereto.  Neither  this
Agreement nor any other Agreement  contemplated hereby shall be deemed to confer
upon any person not a party  hereto or thereto any rights or remedies  hereunder
or thereunder.

                  D. ENTIRE  AGREEMENT.  The  Agreement  constitutes  the entire
agreement of the parties regarding the subject matter hereof, and supersedes all
prior agreements and  understandings,  both written and oral, among the parties,
or any of them, with respect to the subject matter hereof.

                  E. SEVERABILITY. If any provision of this Agreement is held to
be illegal,  invalid or  unenforceable  under  present or future laws  effective
during  the term  hereof,  such  provision  shall be  fully  severable  and this
Agreement  shall be  construed  and  enforced  as if such  illegal,  invalid  or
unenforceable  provision  never  comprised  a part  hereof;  and  the  remaining
provisions  hereof  shall  remain  in full  force  and  effect  and shall not be
affected by the illegal,  invalid or unenforceable provision or by its severance
herefrom.  Furthermore,  in lieu  of  such  illegal,  invalid  or  unenforceable
provision,  there  shall  be added  automatically  as part of this  Agreement  a
provision as similar in its terms to such  illegal,  invalid,  or  unenforceable
provision as may be possible and be legal, valid and enforceable.

                                       14

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                  F. SURVIVAL OF REPRESENTATIONS,  WARRANTIES AND COVENANTS. The
representations,  warranties  and covenants  contained  herein shall survive the
Closing  and all  statements  contained  in any  certificate,  exhibit  or other
instrument  delivered by or on behalf of HALTERS,  the Company, or Buyer, as the
case  may be,  and,  notwithstanding  any  provision  in this  Agreement  to the
contrary, shall survive the Closing.

                  G.   GOVERNING   LAW.  THIS   AGREEMENT  AND  THE  RIGHTS  AND
OBLIGATIONS  OF THE  PARTIES  HERETO  SHALL BE  GOVERNED  BY AND  CONSTRUED  AND
ENFORCED IN ACCORDANCE  WITH THE  SUBSTANTIVE  LAWS (BUT NOT THE RULES GOVERNING
CONFLICTS OF LAWS) OF THE STATE OF TEXAS.

                  H.   CAPTIONS.   The  captions  in  this   agreement  are  for
convenience of reference only and shall not limit or otherwise affect any of the
terms or provisions hereof.

                  I. GENDER AND NUMBER. When the context requires, the gender of
all words used herein shall include the  masculine,  feminine and neuter and the
number of all words shall include the singular and plural.

                  J.  REFERENCE  TO  AGREEMENT.   Use  of  the  words  "herein",
"hereof",  "hereto"  and the  like in  this  Agreement  shall  be  construed  as
references  to this  Agreement  as a whole  and not to any  particular  Article,
Section or provision in this Agreement, unless otherwise noted.

                  K. NOTICE.  Any notice or  communication  hereunder must be in
writing and given by depositing the same in the United States mail, addressed to
the party to be notified,  postage  prepaid and  registered  or  certified  with
return receipt requested, or by delivering the same in person. Such notice shall
be deemed  received  on the date on which it is hand  delivered  or on the third
business  day  following  the date on which it is to be mailed.  For purposes of
giving notice, the addresses of the parties shall be:

           If to Buyer:        Ignacio Martinelli
                               Via Fax 01l-598-2916-1487

           If to Halters:      2591 Dallas Parkway, Suite 102
                               Frisco, Texas 75034
                               Attn: Mr. Kevin B. Halter

                                       15

<PAGE>

                  L.  COUNTERPARTS.  This  Agreement may be executed in multiple
counterparts,  each of  which  shall be  deemed  an  original,  and all of which
together shall constitute one and the same instrument. Execution and delivery of
this  Agreement and all required  documents as  stipulated in this  Agreement by
exchange  of  facsimile  copies  hearing  facsimile  signature  of a party shall
constitute a valid and binding  execution and deliver of this  Agreement by such
party. Such facsimile copies shall constitute enforceable original documents.

                  M. FURTHER  ASSURANCES.  From Halters to Halters subsequent to
the execution of this  Agreement,  the parties  hereto and each of them agree to
take all such  further  action,  and to execute and deliver all such  additional
documents,  as are reasonably necessary to affect the transactions  contemplated
by this Agreement.

         14. POST CLOSING COVENANTS.

                   LEAK  OUT  PROVISION.  Beginning  14 days  from  the  date of
Closing  and  subject  to  compliances  with the  registration  requirements  or
exemption  therefrom of applicable  securities  laws,  Buyer agrees to allow the
sale or transfer by the Halters of their  100,000  shares of common stock of the
Company, at the cumulative rate of 25,000 shares per month for four months.

"Cumulative"  means that if any of the 25,000 shares for a month are not sold or
transferred,  same may be sold the  following  months or months  along  with the
25,000 shares for that month or months.

Buyer:

By:
   ---------------------------------
    Ignacio Martinelli

Halters:

By:
   ---------------------------------
    Kevin B. Halter

By:
   ---------------------------------
    Pam Halter

                                       16STOCK PURCHASE AGREEMENT
                            ------------------------

THIS  STOCK  PURCHASE  AGREEMENT is made as of this _____ day of ______________,
2000,  by, between and among WILLIAM VALENTZ ("W. Valentz") and BARRY VINES ("B.
Vines")  (W.  Valentz  hereinafter  referred  as  "Seller  No.  1", and B. Vines
hereinafter referred to as "Seller No. 2") and POMEROY COMPUTER RESOURCES, INC.,
a  Delaware  corporation  ("Purchaser").

                              W I T N E S S E T H :

WHEREAS,  Seller No. 1 owns all of the issued and outstanding shares of Val Tech
Computer  Systems, Inc., an Alabama corporation, which is engaged in the leasing
of computer systems and peripheral equipment doing business throughout the State
of  Alabama  and  adjoining  states:

WHEREAS,  Seller  No. 1 owns all the issued and outstanding voting common shares
and Seller No. 2 owns all the issued and outstanding non-voting common shares of
TheLinc Corporation, a Nevada corporation, which is a full service provider of a
variety  of  e-consulting  and  integrated  network  development,  support  and
management  services  for  installed  voice and data systems to large and medium
sized  commercial,  governmental and other professional customers throughout the
State  of  Alabama  and  adjoining  states,  as  follows:

               W.  Valentz             -          700,000 voting common shares
               B.  Vines               -          300,000  non-voting  common
shares

               Total                    -         1,000,000  shares

WHEREAS,  Seller No. 1 desires to sell and Purchaser desires to purchase all the
Company  No.  1  Shares owned by Seller No. 1, and Seller No. 1 and Seller No. 2
desire to sell and Purchaser desires to purchase all of the Company No. 2 Shares
owned  by  Seller  No. 1 and Seller No. 2, and Seller No. 1 and Seller No. 2 and
Purchaser  desire  to  engage  in  the  other  transactions provided for herein.

NOW,  THEREFORE,  in  and  for  the  consideration  of  the  mutual promises and
undertakings  herein  contained,  and  subject  to  the  terms  and  conditions
hereinafter  set  forth,  the  Parties  agree  as  follows:

<PAGE>
                                    ARTICLE I

1.       Definitions.As used herein the following terms shall have the following
         -----------
         meanings,  respectively:

1.01     Accounts Receivable:  All notes and accounts receivable held by Company
         -------------------
         No.  1  or  Company No. 2 or of which Company No. 1 or Company No. 2 is
         the  beneficial  holder  and  all  notes,  bonds and other evidences of
         indebtedness  of and rights to receive payments from any Person held by
         Company  No.  1  or  Company  No.  2.

1.02     Acquisition:  The purchase and sale of all the Company No. 1 Shares and
         -----------
         all the Company No. 2 Shares upon the terms and provisions, and subject
         to  the  conditions,  set  forth  in  this  Agreement.

1.03     Affiliate:  Shall  have  the  meaning ascribed to such term in Rule 405
         ---------
         promulgated  under  the  Securities  Act  of  1933,  as  amended.

1.04     Affiliate Receivables:  Any account or note receivable or other payment
         ---------------------
         obligation  owing  to  Company  No.  1 or Company No. 2 by any officer,
         director,  employee  or  Affiliate  of  Company No. 1 or Company No. 2.

1.05     Agreement:  This  Stock  Purchase  Agreement.
         ---------

1.06     Applicable  Law.  All  applicable  provisions of all (i) constitutions,
         ---------------
         treaties,  statues,  laws  (including  common law), rules, regulations,
         ordinances,  codes  or  order  of  any  Governmental Authority and (ii)
         orders,  decisions,  injunctions,  judgments,  awards and decrees of or
         agreements  with  any  Governmental  Authority.

1.07     Book  Value No. 1:  The shareholders' equity of Company No. 1 as of the
         -----------------
         Closing  Date as reported in Closing Balance Sheet No. 1, determined in
         accordance  with  Section  3.01.

1.08     Book  Value No. 2:  The shareholders' equity of Company No. 2 as of the
         -----------------
         Closing  Date as reported in Closing Balance Sheet No. 2, determined in
         accordance  with  Section  3.01.

1.09     Book  Value Report(s):  Shall have the meaning defined in Section 3.01.
         ---------------------

1.10     Business  No.  1.  The  operations of Company No. 1 involving generally
         ----------------
         the  leasing  of  personal  computers  and  peripherals.

1.11     Business  No.  2.  The  operations of Company No. 2 involving generally
         ----------------
         the  sale  of goods, or the provision of services (including repair and
         maintenance services), relating to personal computers, client services,
         computer  networks,  communication  equipment,  other equipment related
         thereto,  such  as  computer  monitors,  peripherals  and  all  other
         individual  components,  operating systems and application software and
         other  software  (including  software  created for use on the Internet)
         created  for  use in tie-in arrangements, customer service and internal
         management  systems  for  sales,  delivery  and  support  and any other
         business  operations  of  Company  No.  2.

<PAGE>
1.12     Business  Day.  "Business  Day" shall mean a day other than a Saturday,
         -------------
         Sunday  or  other day on which commercial banks in Cincinnati, Ohio are
         authorized  or  required  to  close.

1.13     Closing:  The  consummation  of  the Acquisition on the Closing Date at
         -------
         the place of Closing hereinafter specified in accordance with the terms
         and  conditions  hereof.

1.14     Closing  Balance  Sheet  No. 1:   The balance sheet of Company No. 1 at
         ------------------------------
         the  date  of  the  Closing.

1.15     Closing  Balance  Sheet  No. 2:   The balance sheet of Company No. 2 at
         ------------------------------
         the  date  of  the  Closing.

1.16     Closing  Date:  The  date  on  which  the  Closing  shall  take  place,
         -------------
         determined  in  accordance  with  Article  XV.

1.17     Code:  The  Internal  Revenue  Code  of  1986,  as  amended.
         ----

1.18     Company  No.  1:  Val  Tech  Computer  Systems,  Inc.,  an  Alabama
         ---------------
         corporation.

1.19     Company  No.  2:  TheLinc  Corporation,  a  Nevada  corporation.
         ---------------

1.20     Company  No.  1's  and  Company No. 2's Accountant: Company No. 1's and
         --------------------------------------------------
         Company  No.  2's  accountant  shall  mean Warren, Averett, Kimbrough &
         Marino,  LLC.

1.21     Company  No.  1  Personnel:  Shall  mean  current  or former employees,
         --------------------------
         officers,  directors  or  consultants  of  Company  No.  1.

1.22     Company  No.  2  Personnel:  Shall  mean  current  or former employees,
         --------------------------
         officers,  directors  or  consultants  of  Company  No.  2.

                                        3
<PAGE>
1.23     Company  No.  1  Shares:  All the issued and outstanding common shares,
         -----------------------
         with  a  par  value  of  $1.00  per  share,  of  Company  No.  1.

1.24     Company  No.  2  Voting  Shares:  All the issued and outstanding voting
         -------------------------------
         common  shares,  at  1/10th  of  1 ($.001) par value, of Company No. 2.

1.25     Company  No.  2  Non-Voting  Shares:  All  the  issued  and outstanding
         -----------------------------------
         non-voting  common  shares, at 1/10th of 1 par value, of Company No. 2.

1.26     Contracts.  Shall  have  the  meaning  defined  in  Section  4.09(a).
         ---------

1.27     Consent.  Any  consent, approval, authorization, waiver, permit, grant,
         -------
         franchise,  concession,  agreement,  license,  exemption  or  order of,
         registration,  certificate,  declaration  or  filing with, or report or
         notice  to,  any  Person.

1.28     Court:  A  Court is any federal, state, municipal, domestic, foreign or
         -----
         any other governmental tribunal or an arbitrator or person with similar
         power  or  authority.

1.29     Disclosure  Schedule:  The  schedule  dated  as  of  the  date  hereof,
         --------------------
         prepared  pursuant  to  Article IV, copies of which have been signed by
         Seller  No.  1  and  Seller  No.  2,  as  applicable,  and delivered to
         Purchaser.

1.30     NPBT  of  Company No. 2.  The net profit before taxes of Company No. 2,
         -----------------------
         without  incorporating  any gains or losses realized on the disposition
         of  assets  other  than in the ordinary course of business. The NPBT of
         Company  No.  2  for  all applicable periods under Section 2.05 will be
         determined  in  accordance  with  GAAP.

1.31     NPBT  Threshold.  Shall  have  the  meaning  set forth in Section 2.03.
         ---------------

1.32     Employee  Benefit  Plans:  Shall mean all pension, annuity, retirement,
         ------------------------
         stock  option,  stock  purchase,  savings,  profit  sharing or deferred
         compensation  plans  or  agreements,  any  retainer, consultant, bonus,
         group insurance, welfare, health and disability plan, fringe benefit or
         other incentive or benefit contract, plan, or commitment or arrangement
         applicable  to  Company  No.  1  Personnel  or Company No. 2 Personnel.

1.33     Employees:  With respect to Company No. 1, shall mean all full-time and
         ---------
         part-time  employees  of  Company No. 1. With respect to Company No. 2,
         shall  mean  all  full-time  and  part-time employees of Company No. 2.

1.34     Employee  Contracts:  All  employment contracts, consulting agreements,
         -------------------
         and collective bargaining agreements or related agreements with respect
         to  Employees  of  Company  No.  1  or  Company  No.  2.

                                        4
<PAGE>
1.35     Environmental  Laws:  Shall mean all federal, state or local judgments,
         -------------------
         decrees,  orders,  laws,  licenses,  ordinances,  rules  or regulations
         pertaining  to  environmental  matters,  including, without limitation,
         those  arising  under  the  Resource  Conservation and Recovery Act (42
         U.S.C.  Sec.1801,  et  seq.)  ("RCRA"), the Comprehensive Environmental
                            -------
         Response,  Compensation  and  Liability  Act  of  1980, as amended, (42
         U.S.C.  Sec.9601,  et  seq.)  ("CERCLA"),  the  Superfund Amendment and
                            -------
         Reauthorization  Act  of 1986 ("SARA"), the Federal Clean Water Act (33
         U.S.C.  Sec.1251,  et  seq.),  the  Federal  Clean  Air  Act (33 U.S.C.
                            -------
         Sec.7401,  et  seq.),  the  Toxic  Substances  Control  Act  (15 U.S.C.
                    -------
         Sec.7401,  et  seq.) the Federal Insecticide, Fungicide and Rodenticide
                    -------
         Act  (7 U.S.C. Sec.136, et seq.) and the Occupational Safety and Health
         Act  (29  U.S.C.  Sec.651,  et  seq.).

1.36     Environmental  Liabilities  and  Costs:  All  Losses, whether direct or
         --------------------------------------
         indirect,  known  or  unknown,  current  or potential, past, present or
         future, imposed by, under or pursuant to Environmental Laws, including,
         without  limitation,  all  Losses  related to Remedial Actions, and all
         fees,  disbursements  and  expenses  of counsel, experts, personnel and
         consultants  based  on,  arising out of or otherwise in respect of: (i)
         the  ownership  or  operation  of Business No. 1 or Business No. 2, the
         Leased Real Property or any other real properties, assets, equipment or
         facilities, by Company No. 1 or Company No. 2, as applicable, or any of
         their  respective  predecessors  or  Affiliates; (ii) the environmental
         conditions  existing on the Closing Date on, under, above, or about any
         Leased Real Property or any other real properties, assets, equipment or
         facilities currently or previously owned, leased or operated by Company
         No.  1  or  Company  No.  2,  as applicable, or any of their respective
         predecessors  or  Affiliates; and (iii) expenditures necessary to cause
         any  Leased  Real  Property or any aspect of Business No. 1 or Business
         No.  2  to  be  in  compliance  with  any  and  all  requirements  of
         Environmental  Laws  as  of  the  Closing  Date,  including,  without
         limitation,  all Environmental Permits issued under or pursuant to such
         Environmental  Laws, and reasonably necessary to make full economic use
         of  any  Leased  Real  Property.

1.37     Environmental  Permits:  Any  federal, state and local permit, license,
         ----------------------
         registration,  consent,  order,  administrative  consent  order,
         certificate,  approval  or  other authorization with respect to Company
         No.  1  or  Company  No.  2 necessary for the conduct of Business No. 1
         and/or  Business  No.  2 as currently conducted or previously conducted
         under  any  Environmental  Law.

1.38     ERISA:  The  Employee  Retirement  Income  Security  Act  of  1974,  as
         -----
         amended.

1.39     GAAP:  Generally accepted accounting principles in effect in the United
         ----
         States  consistently  applied  throughout  the  periods  involved.

                                        5
<PAGE>
1.40     Governmental  Approval:  Any  Consent of, with or from any Governmental
         ----------------------
         Authority.

1.41     Governmental  Authority:  Any  nation or government, any state or other
         -----------------------
         political  subdivision  thereof,  any  entity  exercising  executive,
         legislative,  judicial,  regulatory  or  administrative functions of or
         pertaining to government, including, without limitation, any government
         authority,  agency, department, board, commission or instrumentality of
         the  United  States,  any  State  of the United States or any political
         subdivision  thereof,  and  any  tribunal or arbitrator(s) of competent
         jurisdiction,  and  any  self-regulatory  organization.

1.42     Hazardous  Materials:  Shall mean any hazardous waste, as defined by 42
         --------------------
         U.S.C. Sec.6903(5), any hazardous substances or wastes as defined by 42
         U.S.C.  Sec.9601(14),  any  pollutant  or  contaminant as defined by 42
         U.S.C. Sec.9601(33) or any toxic substances or wastes, oil or hazardous
         material  or  other  chemicals or substances regulated by any public or
         Governmental  Authority.

1.43     Indemnifying  Party:  Shall  have  the  meaning  defined  in  Section
         -------------------
         12.06(a).

1.44     Intellectual  Property:  Any  and  all  United States and foreign:  (a)
         ----------------------
         patents  (including  reexaminations, design patents, industrial designs
         and  utility models) and patent applications (including docketed patent
         disclosures  awaiting  filing,  provisional  applications,  reissues,
         divisions, continuations, continuations-in-part and extensions), patent
         disclosures  awaiting filing determination, inventions and improvements
         thereto;  (b)  trademarks,  service  marks,  trade  names, trade dress,
         logos,  business  and  product  names,  slogans,  and registrations and
         applications  for  registration  thereof;  (c)  copyrights  (including
         software)  and  registrations  thereof including Company No. 1's and/or
         Company  No.  2's  name;  (d) inventions, processes, designs, formulae,
         trade  secrets, know-how, industrial models, confidential and technical
         information, manufacturing, engineering and technical drawings, product
         specifications and confidential business information; (e) mask work and
         other  semiconductor  chip  rights  and  registrations  thereof;  (f)
         intellectual  property  rights  similar  to  any  of the foregoing; (g)
         copies  and  tangible  embodiments thereof (in whatever form or medium,
         including  electronic  media); and (h) the Internet address and website
         of  Company  No.  1  and/or  Company  No.  2,  respectively.

1.45     Inventories:  All  inventories  of  raw  materials,  work  in  process,
         -----------
         finished  products,  goods,  spare  parts,  office  and other supplies,
         including  any  of  such inventories held at any location controlled by
         Company  No.  1 and/or Company No. 2 or at any other location (pursuant
         to  conditional  sales  agreements,  consignment arrangements or in any
         bailment  or  otherwise) and any such items previously purchased and in
         transit  to  Company  No.  1  or  Company  No. 2 at any such locations.

                                        6
<PAGE>
1.46     Leased  Real Property:  Shall mean all interests leased pursuant to the
         ---------------------
         Leases.

1.47     Leases:  Shall  mean  all real property leases, subleases, licenses and
         ------
         occupancy agreements pursuant to which Company No. 1 and/or Company No.
         2 is the lessee, sublessee, licensee or occupant which relate to or are
         being  used  in  Business  No.  1  and/or  Business No. 2 and which are
         described  on  Disclosure  Schedule  4.09.

1.48     Lien:  With  the  exception  of  Permitted  Liens,  a mortgage, pledge,
         ----
         hypothecation,  right of others, claim, security interest, encumbrance,
         lease,  sublease,  license,  occupancy  agreement,  adverse  claim  or
         interest, easement, covenant, encroachment, burden, title defect, title
         retention  agreement, voting trust agreement, interest, equity, option,
         lien,  right  of  first  refusal,  charge  or  other  restrictions  or
         limitations  of  any  nature whatsoever, including, without limitation,
         such  that  may  arise  under  any  Contracts.

1.49     Line of Credit Indebtedness No. 1:  Includes any indebtedness incurred,
         ---------------------------------
         incurable,  or  accrued  pursuant  to  any of Company No. 1's financing
         arrangements,  agreements,  letters of credit and a line of credit with
         Regions Bank and any of its successors and assigns, all as set forth on
         Disclosure  Schedule 1.49. Disclosure Schedule 1.49 shall set forth the
         principal  balance  and  all accrued interest of such items on the date
         hereof.

1.50     Line of Credit Indebtedness No. 2:  Includes any indebtedness incurred,
         ---------------------------------
         incurable,  or  accrued  pursuant  to  any of Company No. 2's financing
         arrangements,  agreements,  letters of credit and a line of credit with
         Deutsche  Financial  Services Corporation and any of its successors and
         assigns,  all  as  set  forth  on  Disclosure Schedule 1.50. Disclosure
         Schedule  1.50  shall  set  forth the principal balance and all accrued
         interest  of  such  items  on  the  date  hereof.

1.51     Losses.  Any  and  all  losses,  liabilities,  damages, obligations and
         ------
         expenses  arising as a result of the designated action or inaction, and
         all actions, suits, proceedings, demands, assessments, judgments, costs
         and  expenses (including, without limitation, attorney's fees and other
         expenses incurred in investigating or defending any claim, action, suit
         or  proceeding and any and all amounts paid in settlement thereof) with
         respect  to  the  designated  action  or  inaction.

                                        7
<PAGE>
1.52     Notes:  The  two-year  subordinated  promissory notes payable to Seller
         -----
         No.  1  and  Seller  No.  2  as  more particularly described in Section
         2.07(b).

1.53     Other  Sellers  Documents:  The  agreements  and  other  documents  and
         -------------------------
         instruments  described  in  Sections  2.07,  6.01,  7.01  and  8.01.

1.54     Party or Parties:  Purchaser or Seller No. 1 or Seller No. 2, or any of
         ----------------
         them.

1.55     Party  to  Be  Indemnified:  as  defined  in  Section  12.06(a).
         --------------------------

1.56     Permitted  Liens.  Shall  mean and include any (i) matters described in
         ----------------
         detail and by item in Disclosure Schedule 1.57(i) to this Agreement and
         (ii)  liens  arising  by  operation  of  Applicable  Law  for  taxes,
         assessments, labor, materials, and obligations not yet due or which are
         being  contested  in good faith, which contested items are set forth in
         detail  in  Disclosure  Schedule 1.58(ii). The phrase "Permitted Liens"
         shall  also  include  (a)  liens  imposed  by  mandatory  provisions of
         Applicable  Law  such  as  carriers,  materialmens,  mechanics,
         warehousemens,  landlords  and other like liens arising in the ordinary
         course of business, securing obligations not yet due or which are being
         contested  in  good  faith,  which  contested  items  are  set forth in
         Disclosure  Schedule  1.58, (b) liens arising in the ordinary course of
         business  from  pledges  or  deposits  to  secure  public  or statutory
         obligations, deposits to secure (or in lieu of) surety, stay, appeal or
         customs bonds and deposits to secure the payment of Taxes, and (c) good
         faith  deposits  in connection with bids, tenders, contracts or leases.

1.57     Person:  Any  natural  person,  firm,  partnership,  association,
         ------
         corporation,  company,  limited liability company, limited partnership,
         trust,  business  trust,  Governmental  Authority  or  other  entity.

1.58     Post  Closing  Date:  Shall  have  the meaning defined in Section 3.01.
         -------------------

1.59     Purchase  Price  No.  1:  The  total consideration paid by Purchaser to
         -----------------------
Seller  No.  1  for  the  Company  No.  1  Shares  as  provided in Section 2.02.

1.60     Purchase  Price  No.  2.  The  total consideration paid by Purchaser to
         -----------------------
         Seller  No. 1 and Seller No. 2 for the Company No. 2 Shares as provided
         in  Section  2.03.

                                        8
<PAGE>
1.61     Pro  Forma  NPBT  of  Company  No.  1.  The  net profit before taxes of
         -------------------------------------
         Company  No.  1  for  the  period commencing January 1, 2000 and ending
         January  5, 2001, without incorporating any gains or losses realized on
         the  disposition  of  assets  other  than  in  the  ordinary  course of
         business. The determination of Pro Forma NPBT of Company No. 1 shall be
         made  in  accordance  with  the  procedures  set forth in Section 3.02.

1.62     Pro  Forma  NPBT  of  Company  No.  2.  The  net profit before taxes of
         -------------------------------------
         Company  No.  2  for  the  period commencing January 1, 2000 and ending
         January  5, 2001, without incorporating any gains or losses realized on
         the  disposition  of  assets  other  than  in  the  ordinary  course of
         business.  In  addition,  the  sum  of  Ninety-Five  Thousand  Dollars
         ($95,000.00) shall be added to such total as an adjustment to Pro Forma
         NBPT of Company No. 2 as agreed to by the Parties. The determination of
         Pro  Forma  NPBT  of Company No. 2 shall be made in accordance with the
         procedures  set  forth  in  Section  3.02.

1.63     Remedial  Action:  All  actions required to (i) clean up, remove, treat
         ----------------
         or  in  any  way  remediate  any  Hazardous Materials; (ii) prevent the
         release  of Hazardous Materials so that they do not migrate or endanger
         or threaten to endanger public health or welfare or the environment; or
         (iii)  perform studies, investigations and care related to (i) and (ii)
         above.

1.64     Spare  Parts:  All  replacements,  components,  devices,  equipment and
         ------------
         other similar items owned or held by Company No. 1 or Company No. 2 for
         use  in  connection  with  the  repair,  replacement,  modification,
         customization  or  installation  of  goods  and  products applicable to
         Business  No.  1  or  Business  No.  2.

1.65     Subsidiary:  Each corporation or other Person in which a Person owns or
         ----------
         controls,  directly  or  indirectly,  capital  stock  or  other  equity
         interests  representing at least 50% of the outstanding voting stock or
         other  equity  interest or conferring the power to name the majority of
         the  members  to  the board of directors or other governing body of the
         corporation  or  other  Person  or  otherwise  direct the management or
         policies  thereof.

1.66     Tax  or Taxes:  Any federal, state, provincial, local, foreign or other
         -------------
         income, alternative, minimum, any taxes under Section 1374 of the Code,
         any  taxes  under  Section  1375  of  the  Code,  accumulated earnings,
         personal holding company, franchise, capital stock, net worth, capital,
         profits,  windfall  profits,  gross  receipts, value added, sales, use,
         goods  and  services,  excise,  customs  duties,  transfer, conveyance,
         mortgage,  registration,  stamp,  documentary,  recording,  premium,
         severance,  environmental,  including  taxes  under  Section 59A of the
         Code), real property, personal property, ad valorem, intangibles, rent,
         occupancy,  license,  occupational, employment, unemployment insurance,
         social  security,  disability,  workers'  compensation, payroll, health
         care,  withholding,  estimated  or  other  similar  tax,  duty or other
         governmental  charge  or  assessment or deficiencies thereof (including
         all  interest  and  penalties  thereon  and  additions  thereto whether
         disputed  or  not).

                                        9
<PAGE>
1.67     Tax Return:  Any return, report, declaration, form, claim for refund or
         ----------
         information  return  or  statement  relating  to  Taxes,  including any
         schedule  or  attachment  thereto, and including any amendment thereof.

1.68     Vendor  Receivables:  Any amounts owing to Company No. 1 or Company No.
         -------------------
         2 from vendors of goods and products used in Business No. 1 or Business
         No.  2  resulting  from discounts for prompt payment, volume discounts,
         promotional  programs  or  similar  vendor  special  pricing  and  term
         arrangements.

1.69     Year-End Financials No. 1:  The audited financial statements of Company
         -------------------------
         No.  1  for  the  twelve-month  periods  ending  December  31, 1999 and
         December  31,  1998.

1.70     Year-End Financials No. 2:  The audited financial statements of Company
         -------------------------
         No.  2  for  the  twelve-month  periods  ending  December  31, 1999 and
         December  31,  1998.

                                   ARTICLE II

2.     Purchase  of  Company  No.  1  Shares  and  Purchase  Price  No.  1.
       -------------------------------------------------------------------

2.01     Purchase  of  Company  No.  1  Shares.  Seller No. 1 agrees to sell and
         -------------------------------------
         transfer the Company No. 1 Shares to Purchaser, and Purchaser agrees to
         purchase  the  Company  No.  1 Shares from Seller No. 1, on the Closing
         Date.

2.02     Purchase  Price  No. 1.  The Purchase Price No. 1 for the Company No. 1
         ----------------------
         Shares  shall  be  One  Million  Dollars  ($1,000,000.00),  adjusted as
         follows:

         (a)   To  the  extent  that  the  Book  Value  No. 1 as reported on the
               Closing  Balance  Sheet  No.  1  is  less  than  $539,616.00, the
               Purchase  Price  No.  1  for  the  Company  No. 1 Shares shall be
               decreased  on  a  dollar-for-dollar  basis  to the extent of such
               deficit.  To  the extent that the Book Value No. 1 as reported on
               the  Closing Balance Sheet No. 1 is greater than $539,616.00, the
               Purchase  Price  No.  1  for  the  Company  No. 1 Shares shall be
               increased  on  a  dollar-for-dollar  basis  to the extent of such
               increase.  The determination of Book Value No. 1 shall be made in
               the  manner  provided  in  Section  3.01.

                                       10
<PAGE>
         (b)   In the event that Pro Forma NPBT of Company No. 1 and Company No.
               2 for the period commencing January 1, 2000 and ending January 5,
               2001  is  less than One Million Six Hundred Eighty-Three Thousand
               Eight  Hundred  Seventy-One  Dollars  ($1,683,871.00)  in  the
               aggregate,  the  Purchase  Price  No.  1  shall be decreased on a
               dollar-for-dollar  basis  equal  to  that  Company  No. 1's share
               (which  percentage  shall  be  determined  by the contribution of
               Company  No. 1 and Company No. 2 to the year 2000 Pro Forma NPBT,
               respectively)  of  the difference between One Million Six Hundred
               Eighty-Three  Thousand  Eight  Hundred  Seventy-One  Dollars
               ($1,683,871.00)  and  the total of such Pro Forma NPBT of Company
               No.  1  and Company No. 2. The determination of Pro Forma NPBT of
               Company  No.  1  and  Company  No.  2 shall be made in the manner
               provided  for  in  Section  3.02  hereof.  Any  adjustment to the
               Purchase  Price  No.  1  under  this  Section  shall  be  paid to
               Purchaser  from  the  cash held in escrow as set forth in Section
               2.07(b),  and  if such amount is insufficient, then from the cash
               paid  to  Seller  No.  1  at  closing.

2.03     Purchase  of  Company  No. 2 Voting Shares and Company No. 2 Non-Voting
         -----------------------------------------------------------------------
         Shares  and  Purchase  Price  No.  2.  Seller  No. 1 agrees to sell and
         -------------------------------------
         transfer  Company  No.  2  Voting Shares to Purchaser, and Seller No. 2
         agrees  to  sell  and  transfer  Company  No.  2  Non-Voting  Shares to
         Purchaser,  and  Purchaser  agrees to purchase the Company No. 2 Voting
         Shares  and  the  Company No. 2 Non-Voting Shares from Seller No. 1 and
         Seller  No.  2,  respectively,  on  the  Closing  Date.

2.04     Purchase  Price  No. 2.  The Purchase Price No. 2 for the Company No. 2
         ----------------------
         Voting  Shares  and  the  Company No. 2 Non-Voting Shares shall be Four
         Million Two Hundred Ninety Thousand Forty Dollars ($4,290,040.00), plus
         any  amount  that  may  be  paid  pursuant to Section 2.05, adjusted as
         follows:

         (a)   To  the  extent  that  the  Book  Value  No. 2 as reported on the
               Closing  Balance  Sheet  No.  2  is  less  than  $421,089.00, the
               Purchase  Price  No.  2 shall be decreased on a dollar-for-dollar
               basis  to the extent of such deficit. To the extent that the Book
               Value  No.  2  as  reported on the Closing Balance Sheet No. 2 is
               greater  than  $421,089.00,  the  Purchase  Price  No. 2 shall be
               increased  on  a  dollar-for-dollar  basis  to the extent of such
               excess.  The  determination of the Book Value No. 2 shall be made
               in  the  manner  provided  in  Section  3.01.

                                       11
<PAGE>
         (b)   In the event that Pro Forma NPBT of Company No. 1 and Company No.
               2 for the period commencing January 1, 2000 and ending January 5,
               2001  is  less than One Million Six Hundred Eighty-Three Thousand
               Eight  Hundred  Seventy-One  Dollars  ($1,683,871.00)  in  the
               aggregate,  the  Purchase  Price  No.  2  shall be decreased on a
               dollar-for-dollar  basis  equal  to  that  Company  No. 2's share
               (which  percentage  shall  be  determined  by the contribution of
               Company  No. 1 and Company No. 2 to the year 2000 Pro Forma NPBT,
               respectively)  of  the difference between One Million Six Hundred
               Eighty-Three  Thousand  Eight  Hundred  Seventy-One  Dollars
               ($1,683,871.00)  and  the total of such Pro Forma NPBT of Company
               No.  1  and Company No. 2. The determination of Pro Forma NPBT of
               Company  No.  1  and  Company  No.  2 shall be made in the manner
               provided  for  in Section 3.02 hereof. Any adjustment to Purchase
               Price  No. 2 under this Section shall be made to the Notes issued
               under  Section  2.07(b).

2.05     Potential  Adjustment  to  Purchase  Price  No.  2.
         --------------------------------------------------

         If  the  NPBT  of  Company No. 2 (as hereinafter defined as Purchaser's
         Birmingham,  Alabama  Division)  commencing  upon  the Closing Date and
         thereafter  during  fiscal years 2001, 2002, 2003, 2004 and 2005 exceed
         the  applicable  NPBT  Threshold  for  such  year  set  forth  below:

                                       NPBT  Threshold
                                       ---------------

          Fiscal Year 2001 (e.g.
          January 6, 2001 to January
          5,  2002)                   -     $2,083,871.00
          Fiscal  Year  2002          -     $2,333,871.00
          Fiscal  Year  2003          -     $2,583,871.00
          Fiscal  Year  2004          -     $2,833,871.00
          Fiscal  Year  2005          -     $3,083.871.00

                                       12
<PAGE>
         Purchaser  shall  pay to Seller No. 1 and Seller No. 2 according to the
percentages  set forth in Section 2.07(a), by bank check or wire transfer within
one  hundred  twenty  (120) days following the end of the fiscal year, an amount
equal  to  fifty  percent  (50%)  of the NPBT of Purchaser's Birmingham, Alabama
Division  in  excess  of  the  NPBT Threshold for the applicable year or portion
thereof, subject to a cumulative limitation of Five Million Six Hundred Thousand
Dollars  ($5,600,000.00) during such aggregate period. Any NPBT shortfall in any
year  shall  not  be  offset  against  any excess NPBT in any subsequent year(s)
hereunder,  it being the intent of the parties that the NPBT Threshold set forth
herein  shall apply to each applicable year separately, subject, however, to the
cumulative  limitation  of  Five  Million  Six  Hundred  Thousand  Dollars
($5,600,000.00)  during  such  aggregate  period. Such cash payment by Purchaser
shall  be additional Purchase Price for Company No. 2 Shares. Commencing January
6, 2001, 1.5% MAS royalty fee and a .3% Adfund fee on gross sales by Purchaser's
Birmingham,  Alabama  Division shall be made incident to said determination. For
each  subsequent  year described above in this paragraph for which Purchaser may
be  required to pay additional Purchase Price, the parties shall, in good faith,
agree  upon  the MAS and Adfund royalty fee to be charged hereunder based on the
level  of  services  and  support  being  provided  by  Purchaser to Purchaser's
Birmingham,  Alabama  Division. Provided, however, such MAS royalty fee shall be
1.5%  and  the Adfund royalty fee shall be .3% if the parties are unable to come
to  an  agreement  for  each  subsequent  year.

         For  purposes  of  this Section 2.05, the term "Purchaser's Birmingham,
Alabama  Division"  shall  mean Business No. 2 acquired by Purchaser from Seller
No.  1 and Seller No. 2 under this Agreement. In addition, commencing January 6,
2001,  Purchaser's existing Birmingham, Alabama and Montgomery, Alabama branches
shall  be  included  within  the  definition of "Purchaser's Birmingham, Alabama
Division".  In  addition,  "Purchaser's Birmingham, Alabama Division" shall also
include  the northern panhandle of the State of Florida, as described on Exhibit
A,  excluding  any  revenues generated in the entire State of Florida from state
and  local governmental contracts originated with the state/local governments in
Tallahassee,  Florida.  In  addition,  "Purchaser's Birmingham, Alabama Division
shall include any revenues generated by such division from existing customers of
Company No. 2 located outside the territory set forth above, which customers are
set  forth  on  Exhibit A, attached hereto. In the event that during the term of
this  Section  2.05, Purchaser would cause Company No. 2 to merge into Purchaser
or  any Affiliate of Purchaser, the term "Purchaser's Birmingham Division" shall
also  include  such  entity  into which Company No. 2 is merged to the extent of
such  entity's  Birmingham, Alabama Division. It being the intent of the parties
to  exercise  good faith in the implementation of this provision in the event of
the  merger  of Company No. 2 into Purchaser or any of its Affiliates during the
term  of  this  Agreement. The earn-out set forth in this Section 2.05 shall not
apply  to  Company  No. 1. Seller No. 1 shall use his best efforts to effectuate
the  relocation  of  Company  No.  2's  current Birmingham, Alabama location and
Purchaser's  current  Birmingham,  Alabama  branch  location into a new location
located  in  the Greater Birmingham, Alabama area by the conclusion of the first
quarter  of  2001.  Purchaser  and  Seller No. 1 shall use their best efforts to
effectuate  the  implementation  of  Purchaser's  ASTEA  Accounting and Software
System  at  Company  No.  2  within  ninety  (90)  days  of  the  Closing.

                                       13
<PAGE>
         The  NPBT  of  Company  No.  2  shall  be  determined  by  the
         internally-generated  financial  statements of Company No. 2 determined
         in  the  manner  set  forth above in accordance with generally accepted
         accounting principles, consistently applied. Said determination of NPBT
         of  Company  No. 2 shall be subject to verification as described below.
         In  addition, for purposes of determining NPBT of Company No. 2 for any
         particular  year,  except  as noted above, no item of income or expense
         will  be  allocated by Purchaser to Company No. 2 unless such items are
         reasonably  calculated  to  contribute  to  the  increase in profits of
         Company  No. 2, it being the intent of the parties that Purchaser shall
         exercise  the  utmost  good faith with respect to allocations of income
         and  expense to Company No. 2. Incident to the determination of NPBT of
         Company  No.  2,  no compensation of any executive or other employee of
         Purchaser  or  its  respective  affiliates who do not work directly for
         Company  No.  2  shall  be  allocated  to  such division.

         Within  ninety  (90)  days  after the end of each fiscal year or period
         described herein, Purchaser will deliver to Seller No. 1 and Seller No.
         2  a  copy  of the report of NPBT prepared by Purchaser for the subject
         period  along with any supporting documentation reasonably requested by
         Seller  No.  1  and  Seller  No.  2.  Within thirty (30) days following
         delivery to Seller No. 1 and/or Seller No. 2 of such report, Seller No.
         1  and  Seller  No.  2 shall have the right to object in writing to the
         results  contained  in  such  determination. If timely objection is not
         made  by  Seller  No.  1  and  Seller No. 2 to such determination, such
         determination  shall  become  final  and  binding  for purposes of this
         Agreement. If timely objection is made by Seller No. 1 and Seller No. 2
         to  Purchaser  and Seller No. 1 and Seller No. 2 and Purchaser are able
         to  resolve  their  differences  in  writing  within  thirty  (30) days
         following  the  expiration of the thirty-day (30-day) period, then such
         determination  shall  become  final  and  binding as it regards to this
         Agreement. If timely objection is made by Seller No. 1 and Seller No. 2
         to Purchaser and Seller No. 1 and Seller No. 2 and Purchaser are unable
         to  resolve  their  differences  in  writing  within  thirty  (30) days
         following  the  expiration  of the thirty-day (30-day) period, then all
         disputed  matters  pertaining  to  the report shall be submitted to and
         reviewed  by  an  arbitrator  (the  "Arbitrator")  which  shall  be  an
         independent  accounting firm selected by Purchaser and Seller No. 1 and
         Seller No. 2. If Purchaser and Seller No. 1 and Seller No. 2 are unable
         to  agree  promptly  on  an accounting firm to serve as the Arbitrator,
         each  shall  select  by  no  later  than  the  30th  day  following the
         expiration  of  the  sixty-day (60-day) period, an accounting firm, and
         the  two  selected  accounting  firms  shall  be  instructed  to select
         promptly  another independent accounting firm, such newly selected firm
         to  serve  as  the  Arbitrator.  The Arbitrator shall consider only the

                                       14
<PAGE>
         disputed matters pertaining to the determination and shall act promptly
         to  resolve  all disputed matters, and its decision with respect to all
         disputed  matters  shall  be  final  and  binding upon Seller No. 1 and
         Seller  No. 2 and Purchaser. Expenses of the Arbitration shall be borne
         one-half  (  ) by Purchaser and one-half ( ) by Seller No. 1 and Seller
         No.  2.  Each  party  shall  be  responsible  for  its own attorney and
         accounting  fees.  The  Parties  agree that neither Company No. 1's nor
         Company  No. 2's Accountant nor Purchaser's accountant shall serve as a
         selector  of the Arbitrator or as an Arbitrator hereunder. In the event
         that  a  dispute  arises  concerning  the  NPBT  determination  for any
         applicable  year  hereunder,  Purchaser  agrees  to  pay any undisputed
         amount  hereunder  to  Seller  No.  1  and Seller No. 2 within the time
         period  set  forth  above.

2.06     Payment  of  Purchase  Price  for  Company  No.  1  Shares.
         ----------------------------------------------------------

         (a)   One  Million  Dollars ($1,000,000.00) shall be payable at Closing
               in  cash  or  by  bank  or  certified  checks or wire transfer of
               Purchaser  which  amount  shall  be  paid  to  Seller  No.  1.

2.07     Payment  of  Purchase Price No. 2 for Company No. 2's Voting Shares and
         -----------------------------------------------------------------------
         for  Company  No.  2's  Non-Voting  Shares.
         -----------------------------------------

         (a)   One  Million  Six  Hundred  Forty-Five  Thousand  Twenty  Dollars
               ($1,645,020.00) shall be payable at Closing in cash or by bank or
               certified checks or wire transfer of Purchaser which amount shall
               be  prorated among Seller No. 1 and Seller No. 2 according to the
               following  percentages:

                    W.  Valentz        -     70%
                    B.  Vines          -     30%

         (b)   By  certified  or  bank  cashier's  check  or by wire transfer to
               Lindhorst  &  Dreidame  Co.,  L.P.A.,  the  amount of One Hundred
               Ninety Thousand Dollars ($190,000.00), which amount is an advance
               payment  by  Purchaser  to  Seller  No.  1 and Seller No. 2 for a
               portion  of  the amount projected in good faith by the parties to
               be  owed  to  Seller  No.  1  and  Seller  No.  2 pursuant to the
               provisions  of  Section  2.04(a),  which advance payment shall be
               held  pursuant  to  the  terms  of  the Escrow Agreement attached
               hereto  as  Exhibit  B, and which amount, or any portion thereof,
               when  distributed  by the Escrow Agent to Seller No. 1 and Seller
               No.  2  by  the Escrow Agent shall be credited against the amount
               ultimately determined to be owed to Seller No. 1 and Seller No. 2
               by  Purchaser,  to  the  extent  applicable,  pursuant  to  the
               provisions  of  Section  3.01  upon  the  conclusion  of  the
               determination  of  the  Book  Value  No.  2.

                                       15
<PAGE>
         (c)   Two  Million  Six  Hundred  Forty-Five  Thousand  Twenty  Dollars
               ($2,645,020.00)  in  the  aggregate, as may be adjusted upward or
               downward  as set forth in Sections 3.01 and 3.02 shall be payable
               in the form of the Notes of Purchaser, attached hereto as Exhibit
               C  (the  "Notes") which Notes shall be prorated among the Sellers
               according  to the percentages set forth in Section 2.07(a) above.
               Such  Notes  shall  bear  interest  at  the  prime  rate of Chase
               Manhattan Bank, as of the Closing Date. Interest under said Notes
               shall  be  payable  quarterly  in arrears with the first interest
               payment  being due and payable ninety (90) days from the Closing.
               One-half  (  ) of the outstanding principal balance of said Notes
               shall  be payable in full on the first annual anniversary date of
               the  Closing  of  the  transaction  and  the  remaining principal
               balance  of  such  Notes  shall  be payable in full on the second
               annual  anniversary  of  the  Closing  of  the  transaction.  All
               obligations of Purchaser thereunder will be subordinated and made
               junior  in right of payment to the extent and the manner provided
               in  subordination agreements to be executed by Deutsche Financial
               Services  Company,  Purchaser  and Seller No. 1 and Seller No. 2,
               respectively.  Copies  of  the  Subordination  Agreements  to  be
               executed  by  Seller  No.  1  and Seller No. 2, respectively, are
               attached  hereto  as  Exhibit  D  and  D-1.

2.08     Sale  of  Certain Assets of Company No. 1 and Company No. 2 at Closing.
         ----------------------------------------------------------------------
         At  Closing,  Company No. 1 and Company No. 2 shall sell to Shareholder
         No.  1  the assets described in Exhibit E attached hereto. The Purchase
         Price  for such assets shall be their fair market value as set forth on
         Exhibit  E  and  shall  be  paid  for  by  cash or by the assumption of
         liabilities  relating to such assets, as more particularly set forth in
         Exhibit  E.

                                   ARTICLE III

3.     Post-Closing  Adjustments.
       -------------------------

                                       16
<PAGE>
3.01      Within  sixty  (60)  days after the Closing (the "Post Closing Date"),
          Seller  No.  1 will deliver to Purchaser a copy of the Closing Balance
          Sheet  No.  1  prepared  by Company No. 1's Accountant, along with any
          supporting documentation, reasonably requested by Purchaser reflecting
          Company  No. 1's calculation of Book Value No. 1 and the determination
          of  any  deficit  or  excess  in  Book  Value No. 1 in accordance with
          Section  2.02(a)  (the  "Book  Value  Report  No. 1"). The cost of the
          preparation  of  such  Closing  Balance  Sheet  No.  1  shall be borne
          one-half  (  )  by  Seller No. 1 and one-half ( ) by Purchaser. Within
          fifteen  (15)  days  following delivery to Purchaser of the Book Value
          Report  No.  1, Purchaser shall have the right to object in writing to
          the  results  contained  therein.  If  timely objection is not made by
          Purchaser  to the Book Value Report No. 1, the Book Value Report No. 1
          shall  become  final  and  binding  for purposes of this Agreement. If
          timely  objection is made by Purchaser to the Book Value Report No. 1,
          and  Seller  No. 1 and Purchaser are able to resolve their differences
          in  writing  within  five  (5)  days  following the expiration of such
          fifteen  (15) day period, then the Book Value Report No. 1 as resolved
          shall  become  final  and  binding as it relates to this Agreement. If
          timely  objection is made by Purchaser to the Book Value Report No. 1,
          and Seller No. 1 and Purchaser are unable to resolve their differences
          in writing within such period, then all disputed matters pertaining to
          the  Book  Value Report No. 1 shall be submitted to and reviewed by an
          Arbitrator according to the process and procedure set forth in Section
          2.05 above. Expenses of the Arbitration shall be borne one-half ( ) by
          Purchaser  and  one-half  (  )  by  Seller  No. 1. Each party shall be
          responsible  for  its  own  attorneys  and  accounting  fees.  Any net
          reduction in Purchase Price No. 1 as a result of said adjustment shall
          be  made  in the manner set forth in Section 2.02(a) and shall be paid
          by bank check or wire transfer by the Escrow Agent to Purchaser to the
          extent  of  Seller No. 1's interest in the Escrow Account, and if such
          amount  is insufficient, then by bank check or wire transfer by Seller
          No. 1 to Purchaser for any remaining amount within ten (10) days after
          the  final  determination of any amount owing is made. Any increase in
          the  Purchase Price No. 1 as a result of said adjustment shall be made
          in  the  manner  set  forth  in  Section  2.02(b) and shall be made by
          Purchaser  paying  to Seller No. 1 by bank check or wire transfer such
          excess  within  ten  (10)  days  after  the final determination of any
          amount  owing  is  made.

          Within sixty (60) days after the Closing Date, Seller No. 1 and Seller
          No.  2  will  deliver to Purchaser a copy of the Closing Balance Sheet
          No.  2  prepared  by  Company  No.  2's  Accountant,  along  with  any
          supporting documentation, reasonably requested by Purchaser reflecting
          Company  No. 2's calculation of Book Value No. 2 and the determination
          of  any  deficit  or  excess  in  Book  Value No. 2 in accordance with
          Section  2.04(a)  (the  "Book  Value  Report  No. 2"). The cost of the
          preparation  of  such  Closing  Balance  Sheet  No.  2  shall be borne
          one-half  (  )  by  Seller  No. 1 and Seller No. 2 and one-half ( ) by
          Purchaser. Within fifteen (15) days following delivery to Purchaser of
          the  Book Value Report No. 2, Purchaser shall have the right to object
          in  writing  to  the results contained therein. If timely objection is
          not  made  by  Purchaser  to  the

                                       17
<PAGE>
         Book Value Report No. 2, the Book Value Report No. 2 shall become final
         and binding for purposes of this Agreement. If timely objection is made
         by  Purchaser  to  Book Value Report No. 2, and Seller No. 1 and Seller
         No.  2  and  Purchaser are able to resolve their differences in writing
         within  five (5) days following the expiration of such fifteen (15) day
         period, then the Book Value Report No. 2 as resolved shall become final
         and  binding  as  it  relates to this Agreement. If timely objection is
         made  by Purchaser to the Book Value Report No. 2, and Seller No. 1 and
         Seller  No.  2 and Purchaser are unable to resolve their differences in
         writing within such period, then all disputed matters pertaining to the
         Book  Value  Report  No.  2  shall  be submitted to and reviewed by the

                                       18
<PAGE>
         Arbitrator  according to the process and procedure set forth in Section
         2.05  above. Expenses of the Arbitration shall be borne one-half ( ) by
         Purchaser and one-half ( ) by Seller No. 1 and Seller No. 2. Each party
         shall be responsible for its own attorneys and accounting fees. Any net
         reduction  in  the  Purchase Price No. 2 as a result of said adjustment
         shall  be  made in the manner set forth in Section 2.04(a) and shall be
         paid  by  bank  check or wire transfer by the Escrow Agent to Purchaser
         from the funds held in escrow, and if such amount is insufficient, then
         by  Seller  No.  1  and Seller No. 2 to Purchaser in proportion to such
         individual's  ownership  of  Company  No.  2's Shares for any remaining
         amount within ten (10) days after the final determination of any amount
         owing is made. Any increase in Purchase Price No. 2 as a result of said
         adjustment shall be made in the manner set forth in Section 2.04(a) and
         shall  be  made by Purchaser paying to Seller No. 1 and Seller No. 2 in
         proportion  to  Seller  No. 1's and Seller No. 2's ownership of Company
         No.  2  Shares,  by  bank check or wire transfer such excess within ten
         (10)  days  after  the final determination of any amount owing is made.

3.02      Within  ninety  (90)  days  after  January  5, 2001, Seller No. 1 will
          deliver  to Purchaser a determination of Pro Forma NPBT of Company No.
          1  prepared  by  Company  No. 1's Accountant for the period commencing
          January  1,  2000  and  ending  on  the  Closing  Date, along with any
          supporting  documentation,  reasonably requested by Purchaser. The Pro
          Forma  NPBT  of  Company  No.  1  shall  be  prepared  using  the same
          accounting methods, policies, practices and procedures with consistent
          classifications,  judgments,  estimations and methodologies as used in
          the preparation of its December 31, 1999 audited Financial Statements.
          Within  ninety (90) days after January 5, 2001, Purchaser will deliver
          to Seller No. 1 a determination of Company No. 1's NPBT for the period
          commencing  on  the  Closing  Date  and ending January 5, 2001. Within
          thirty (30) days following delivery of such reports, the parties shall
          have  the  right to object in writing to the results contained in such
          determination.  If  timely  objection is not made by any party of such
          determination,  such  determination shall become final and binding. If
          timely  objection is made by any party, and Purchaser and Seller No. 1
          are  able to resolve their differences in writing within ten (10) days
          following  the  expiration  of  the  NPBT  objection period, then such
          determination as resolved shall become final and binding as it relates
          to  this  Agreement.  If timely objection is made by either party, and
          Seller  No. 1 and Purchaser are unable to resolve their differences in
          writing  within  ten  (10)  days  following the expiration of the NPBT
          objection  period,  then  all  disputed matters relating to the report
          shall  be  submitted to and reviewed by an Arbitrator according to the
          process and procedure set forth in Section 3.01 above. The expenses of
          the  arbitration shall be borne one-half ( ) by Purchaser and one-half
          (  )  by  Seller  No.  1.  Each party shall be responsible for its own
          attorney  and accounting fees. Any net reduction in the Purchase Price
          No. 1 and Purchase Price No. 2 as a result of said adjustment shall be
          made  according  to  the  percentages  and  in the manner set forth in
          Section 2.02(b) and within ten (10) days after the final determination
          of  any  amount  owing  is  made.  The  parties agree to implement any
          adjustments  to any interest payments that may have been made prior to
          the  date  of  such  determination to reflect the adjustment set forth
          above.

                                       19
<PAGE>
         Within  ninety (90) days after January 5, 2001, Seller No. 1 and Seller
         No.  2  will deliver to Purchaser a determination of the Pro Forma NPBT
         of  Company No. 2 prepared by Company No. 2's Accountant for the period
         commencing  January  1, 2000 and ending on the Closing Date, along with
         any  supporting  documentation,  reasonably requested by Purchaser. The
         Pro  Forma  NPBT  of  Company  No.  2  shall be prepared using the same
         accounting  methods, policies, practices and procedures with consistent
         classifications,  judgments,  estimations  and methodologies as used in
         the  preparation of its December 31, 1999 audited Financial Statements.
         Within  ninety  (90) days after January 5, 2001, Purchaser will deliver
         to  Seller  No.  1  and Seller No. 2 a determination of Company No. 2's
         NPBT  for  the period commencing on the Closing Date and ending January
         5,  2001.  Within  thirty (30) days following delivery of such reports,
         the  parties  shall  have the right to object in writing to the results
         contained in such determination. If timely objection is not made by any
         party  of such determination, such determination shall become final and
         binding.  If  timely  objection is made by any party, and Purchaser and
         Seller  No. 1 and Seller No. 2 are able to resolve their differences in
         writing  within  ten  (10)  days  following  the expiration of the NPBT
         objection  period,  then  such  determination  as resolved shall become
         final  and binding as it relates to this Agreement. If timely objection
         is  made  by  either  party,  and  Seller  No.  1  and Seller No. 2 and
         Purchaser are unable to resolve their differences in writing within ten
         (10)  days  following the expiration of the NPBT objection period, then
         all  disputed  matters relating to the report shall be submitted to and
         reviewed  by  an  Arbitrator according to the process and procedure set
         forth  in  Section 3.01 above. The expenses of the arbitration shall be
         borne  one-half  (  ) by Purchaser and one-half ( ) by Seller No. 1 and
         Seller  No. 2. Each party shall be responsible for its own attorney and
         accounting  fees.  Any  net  reduction in the Purchase Price No. 2 as a
         result  of  said  adjustment shall be made according to the percentages
         and  in  the manner set forth in Section 2.04(b) and shall be reflected
         by decreasing the face amount of the Notes set forth in Section 2.07(b)
         in  proportion  to  Seller  No. 1's and Seller No. 2's ownership of the
         Company No. 2 Shares within ten (10) days after the final determination
         of  any  amount  owing  is  made.  The  parties  agree to implement any
         adjustments  to  any interest payments that may have been made prior to
         the  date  of  such  determination  to reflect the adjustment set forth
         above.

         The  parties  acknowledge  that  pursuant to the provisions of Sections
         2.02(b)  and  2.04(b),  the  Pro  Forma  NPBT  threshold requirement of
         $1,683,871.00  for  the  2000 Fiscal Year will be predicated on the Pro
         Forma  NPBT  of  both  Company  No. 1 and Company No. 2 on an aggregate
         basis.

                                       20
<PAGE>
                                   ARTICLE IV

4.        Representations  of Seller No. 1 and Seller No. 2. Except as set forth
          ------------------------------------------------
          in  the  Disclosure  Schedule  attached  hereto,  which identifies the
          specific  sections to which each such disclosure relates, Seller No. 1
          as  to  Company  No.  1 and Seller No. 1 and Seller No. 2, jointly and
          severally,  as  to  Company  No.  2  (except  for  representations and
          warranties  made  by  an  individual  Seller which only relate to that
          specific  Seller  (i.e.  such  as  ownership of Company No. 2 Shares),
          which  are  made  severally  only), represent, warrant and covenant to
          Purchaser  that  the  following  statements  are  true  as of the date
          hereof:

4.01      Organization  and  Good  Standing.
          ---------------------------------

          (a)  Except as disclosed in Disclosure Schedule 4.01(a), Company No. 1
               is  a  corporation  duly  organized, validly existing and in good
               standing  under  the  laws  of  the  State of Alabama and has all
               requisite corporate power and authority to own, lease and operate
               its  properties  and  to carry on its business as it is now being
               conducted,  and  is duly licensed, authorized and qualified to do
               business  and  in good standing in all jurisdictions in which the
               conduct  of  its  business  or  the  ownership  or leasing of its
               properties  require  it  to  be  so  licensed,  author-ized  or
               qualified.  Copies  of  Company No. 1's Articles of Incorporation
               and  By-Laws  and any amendments thereto (certified to be correct
               by  the  Secretary  of  Company  No.  1)  have  been delivered to
               Purchaser  and  are  complete  and correct as of the date hereof.
               Disclosure  Schedule  4.01(a)  correctly  lists,  with respect to
               Company  No.  1,  each  jurisdiction,  if  any,  in  which  it is
               qualified  to  do  business  as  a  foreign  corporation.

          (b)  Except as disclosed in Disclosure Schedule 4.01(b), Company No. 2
               is  a  corporation  duly  organized, validly existing and in good
               standing  under  the  laws  of  the  State  of Nevada and has all
               requisite corporate power and authority to own, lease and operate
               its  properties  and  to carry on its business as it is now being
               conducted,  and  is duly licensed, authorized and qualified to do
               business  and  in good standing in all jurisdictions in which the
               conduct  of  its  business  or  the  ownership  or leasing of its
               properties  require  it  to  be  so  licensed,  author-ized  or
               qualified.  Copies  of  Company No. 2's Articles of Incorporation
               and  By-Laws  and any amendments thereto (certified to be correct
               by  the  Secretary  of  Company  No.  2)  have  been delivered to
               Purchaser  and  are  complete  and correct as of the date hereof.
               Disclosure  Schedule  4.01(b)  correctly  lists,  with respect to
               Company  No.  2,  each  jurisdiction,  if  any,  in  which  it is
               qualified  to  do  business  as  a  foreign  corporation.

4.02      Capitalization.
          --------------

                                       21
<PAGE>
          (a)  The  authorized capital stock of Company No. 1 consists solely of
               One Thousand (1,000) common shares, par value of $1.00 per share,
               of  which  1,000 shares are issued and outstanding. Company No. 1
               has  -0-  treasury  shares. Seller No. 1 owns 1,000 shares of the
               common  stock  of  Company,  which represents One Hundred Percent
               (100%)  of  the  issued  and  outstanding  common  shares.

               Company No. 1 has no authorized or outstanding preferred stock or
               any other class of stock. The Company No. 1 Shares have been duly
               authorized  and  validly  issued  and  are  fully  paid  and
               nonassessable.  The  Company  No.  1  Shares  have been issued in
               compliance  with all applicable federal and state securities laws
               and no past or present holder thereof is entitled to any right of
               rescission  in  respect thereof and no documentary taxes or other
               taxes  were  required with respect to the issuance or transfer of
               such  Company  No. 1 Shares. There are no existing subscriptions,
               options  warrants,  calls,  rights,  contracts,  commitments,
               understandings,  restrictions  or  arrangements  relating  to the
               issuance,  sale or transfer of any capital stock of Company No. 1
               or  any  securities convertible into or exchangeable for any such
               capital  stock.

          (b)  The  authorized capital stock of Company No. 2 consists solely of
               Twenty-Five  Million  (25,000,000)  common  shares, consisting of
               Fifteen  Million  (15,000,000) of voting common shares, par value
               of  1/10th  of 1% ($.001) and ten million (10,000,000) non-voting
               common  shares,  par  value  of  1/10th  of  1% ($.001), of which
               700,000  voting  shares  are  issued  and outstanding and 300,000
               non-voting  shares  are issued and outstanding. Company No. 2 has
               -0- treasury shares. The issued and outstanding common voting and
               non-voting  shares  of  Company  No.  2 are held by the following
               persons  in  the  following  numbers:

               Name  of  Shareholder          Number  of  Shares  Held
               ---------------------          ------------------------

                    W.  Valentz        -       700,000  voting  shares
                    B.  Vines          -       300,000  non-voting  shares

               Company No. 2 has no authorized or outstanding preferred stock or
               any other class of stock. The Company No. 2 Voting Shares and the
               Company  No.  2  Non-Voting  Shares have been duly authorized and
               validly  issued.  The Company No. 2 Voting Shares and the Company
               No.  2  Non-Voting Shares have been issued in compliance with all
               applicable  federal  and  state  securities  laws  and no past or
               present  holder thereof is entitled to any right of rescission in
               respect  thereof  and  no  documentary  taxes or other taxes were
               required with respect to the issuance or transfer of such Company
               No.  2  Voting  Shares and Company No. 2 Non-Voting Shares. There

                                       22
<PAGE>
               are  no  existing subscriptions, options warrants, calls, rights,
               contracts,  commitments,  understandings,  restrictions  or
               arrangements  relating  to  the issuance, sale or transfer of any
               capital stock of Company No. 2 or any securities convertible into
               or  exchangeable  for  any  such  capital  stock.

4.03     Title  to  Shares.
         -----------------

         (a)   Seller No. 1 owns the number of Company No. 1 Shares set forth in
               Section  4.02(a)  above  hereof, free and clear of all Liens. The
               transfer  of  the  Company  No. 1 Shares to Purchaser will convey
               good  and  marketable title to the Company No. 1 Shares, free and
               clear  of  all  Liens.

         (b)   Seller  No.  1 owns the number of Company No. 2 Voting Shares set
               opposite  his  name  in Section 4.02(b) and Seller No. 2 owns the
               number  of  Company No. 2 Non-Voting Shares set opposite his name
               in Section 4.02(b) above hereof, free and clear of all Liens. The
               transfer of the Company No. 2 Voting Shares and the Company No. 2
               Non-Voting  Shares  to  Purchaser will convey good and marketable
               title  to  the  Company No. 2 Voting Shares and the Company No. 2
               Non-Voting  Shares,  free  and  clear  of  all  Liens.

4.04     Subsidiaries.  Company  No. 1 has no subsidiaries and Company No. 2 has
         ------------
         no  subsidiaries.

4.05     Authority.  This  Agreement is a valid and binding obligation of Seller
         ---------
         No. 1 and Seller No. 2, enforceable in accordance with its terms except
         as  such  enforceability  may  be  limited  by  bankruptcy, insolvency,
         reorganization,  moratorium  or  similar  laws  relating to or limiting
         creditors'  rights  generally,  or  by  the  availability  of equitable
         remedies  or the application of general equitable principles. Except as
         set  forth  in  Disclosure  Schedule  4.05,  neither  the execution and
         delivery  of  this  Agreement  nor the consummation of the transactions
         contemplated  hereby  will:

             (i)    violate,  or conflict with, or require any Consent under, or
                    result  in  a  breach  of any provisions of, or constitute a
                    default  (or an event which, with notice or lapse of time or
                    both,  would  constitute  a default) under, or result in the
                    termination  of,  or accelerate the performance required by,
                    or  result  in  the  creation  of  any  Lien upon any of the
                    properties or assets of Company No. 1 or Company No. 2 under
                    any  of  the terms, conditions or provisions of the Articles
                    of Incorporation or Bylaws of Company No. 1 or Company No. 2
                    or  of  any  note, bond, mortgage, indenture, deed of trust,
                    license,  agreement  or  other  instrument  or obligation to
                    which  Company  No.  1, or Company No. 2, or Seller No. 1 or
                    Seller  No.  2  is  a  party,  or  by which Company No. 1 or
                    Company  No.  2  or  Seller  No. 1 or Seller No. 2 or any of
                    their  properties  or  assets  may  be bound or affected; or

                                       23
<PAGE>
             (ii)   violate  any order, writ, injunction or decree applicable to
                    Seller No. 1 or Seller No. 2 or Company No. 1 or Company No.
                    2  or any of their properties or assets or, to the knowledge
                    of  Seller  No. 1 or Seller No. 2, violate any statute, rule
                    or  regulation applicable to Seller No. 1 or Seller No. 2 or
                    Company No. 1 or Company No. 2 or any of their properties or
                    assets;  or

             (iii)  constitute a default or event that, with notice or lapse of
                    time,  or  both, would be a default, breach, or violation of
                    any  lease,  license,  promissory  note,  conditional  sales
                    contract,  commitment, indenture, mortgage, deed of trust or
                    other  agreement, instrument or arrangement to which Company
                    No.  1  or Company No. 2 is a party or by which it is bound;
                    or

             (iv)   constitute an event that would permit any party to terminate
                    any  agreement  or  to  accelerate  the  maturity  of  any
                    indebtedness or other obligation of Company No. 1 or Company
                    No.  2;  or

             (v)    no  Consent  by,  notice  to  or  registration  with  any
                    Governmental Authority is required on the part of Seller No.
                    1 or Seller No. 2 or Company No. 1 or Company No. 2 prior or
                    subsequent  to  the  Closing  Date  in  connection  with the
                    execution,  delivery  and  performance  by  Seller  No. 1 or
                    Seller No. 2 of this Agreement or the consummation of any of
                    the  transactions  contemplated  hereby.

4.06     Closing Balance  Sheet.
         -----------------------

         (a)   The  Closing  Balance Sheet No. 1, which shall be attached hereto
               as  Exhibit  F  on  the  Post-Closing Date, will reflect only the
               assets  and  liabilities  of Company No. 1 as of the Closing Date
               and will not include any assets or liabilities of any corporation
               or  entity  except Company No. 1. As of the Closing Date, Company
               No.  1  will not have any liabilities (whether absolute, accrued,
               contingent  or  otherwise  and  whether  due  or  to become due),
               including  without  limitation, any tax liabilities of the nature
               required  by  GAAP  to  be  reflected  or reserved against in the
               Closing  Balance  Sheet No. 1, which are not accurately and fully
               reflected  or  reserved  against  in  the  Closing  Balance Sheet
               No.  1.

                                       24
<PAGE>
         (b)   The  Closing  Balance Sheet No. 2, which shall be attached hereto
               as  Exhibit  F-1  on the Post-Closing Date, will reflect only the
               assets  and  liabilities  of Company No. 2 as of the Closing Date
               and will not include any assets or liabilities of any corporation
               or  entity  except Company No. 2. As of the Closing Date, Company
               No.  2  will not have any liabilities (whether absolute, accrued,
               contingent  or  otherwise  and  whether  due  or  to become due),
               including  without  limitation, any tax liabilities of the nature
               required  by  GAAP  to  be  reflected  or reserved against in the
               Closing  Balance  Sheet No. 2, which are not accurately and fully
               reflected or reserved against in the Closing Balance Sheet No. 2.

4.07     (a)   Year  End  Financials  No.  1. The Year End Financials No. 1 have
               -----------------------------
               been  provided to Purchaser, are in accordance with the books and
               records  of  Company  No. 1, and have been prepared in accordance
               with  GAAP  as  applied  by  Company  No. 1 on a consistent basis
               throughout  the  periods  covered  by  such statements and fairly
               represent  the  financial  condition  of  Company No. 1 as of the
               respective  dates  and the results of operations of Company No. 1
               for  the  period  then  ended.  Except  as stated in the Year End
               Financials No. 1 or as otherwise set forth in Disclosure Schedule
               4.07(a),  there have been no unusual accounting practices engaged
               in  which  have  affected  the  amount  or trend of net income of
               Company  No.  1,  or  any  unusual  or nonrecurring transactions,
               during  the  periods  reflected in the Year End Financials No. 1.

         (b)   Absence of Undisclosed  Liability.   Except  as  to  the  extent
               -----------------------------------
               specifically  reflected  in  the  Year  End  Financials  No. 1 or
               otherwise  set  forth  in Disclosure Schedule 4.07(b), and except
               for  trade  payables,  liabilities  and  contractual  obligations
               arising  in  the  ordinary  course  of business since the date of
               Company  No. 1's 1999 audited financial statements, Company No. 1
               does  not  have  any  other  liabilities  of  any nature, whether
               accrued,  absolute  or contingent, or otherwise, and whether due,
               or  to  become  due  of  the nature required by GAAP to have been
               reflected  or  reserved  against  in  financial  statements.

         (c)   No  Liabilities  as  Guarantor. Except as set forth in Disclosure
               ------------------------------
               Schedule  4.07(c),  Company  No.  1 is not directly or indirectly
               obligated  to  guaranty  or  assume  any debt, dividend, or other
               obligation  of any person, corporation, association, partnership,
               or  other entity, except endorsements made in the ordinary course
               of  business  in  connection  with  the  deposit  of  items  for
               collection.

                                       25
<PAGE>
         (d)   Year  End  Financials  No.  2. The Year End Financials No. 2 have
               -----------------------------
               been  provided to Purchaser, are in accordance with the books and
               records  of  Company  No. 2, and have been prepared in accordance
               with  GAAP  as  applied  by  Company  No. 2 on a consistent basis
               throughout  the  periods  covered  by  such statements and fairly
               represent  the  financial  condition  of  Company No. 2 as of the
               respective  dates  and the results of operations of Company No. 2
               for  the  period  then  ended.  Except  as stated in the Year End
               Financials No. 2 or as otherwise set forth in Disclosure Schedule
               4.07(d),  there have been no unusual accounting practices engaged
               in  which  have  affected  the  amount  or trend of net income of
               Company  No.  2,  or  any  unusual  or nonrecurring transactions,
               during  the  periods  reflected in the Year End Financials No. 2.

         (e)   Absence  of  Undisclosed  Liability.  Except  as  to  the  extent
               -----------------------------------
               specifically  reflected  in  the  Year  End  Financials  No. 2 or
               otherwise  set  forth  in Disclosure Schedule 4.07(e), and except
               for  trade  payables,  liabilities  and  contractual  obligations
               arising  in  the  ordinary  course  of business since the date of
               Company  No. 2's 1999 audited financial statements, Company No. 2
               does  not  have  any  other  liabilities  of  any nature, whether
               accrued,  absolute  or contingent, or otherwise, and whether due,
               or  to  become  due  of  the nature required by GAAP to have been
               reflected  or  reserved  against  in  financial  statements.

         (f)   No  Liabilities  as  Guarantor. Except as set forth in Disclosure
               ------------------------------
               Schedule  4.07(f),  Company  No.  2 is not directly or indirectly
               obligated  to  guaranty  or  assume  any debt, dividend, or other
               obligation  of any person, corporation, association, partnership,
               or  other entity, except endorsements made in the ordinary course
               of  business  in  connection  with  the  deposit  of  items  for
               collection.

         (g)   Absence  of  Material  Change.  Except as set forth in Disclosure
               ---------------------------
               Schedule  4.07(g)  or as otherwise set forth in this Agreement or
               the Exhibits hereto, since December 31, 1999, there has not been:

               (i)  any  change  in  the  condition  (financial  or  otherwise),
                    properties, business, operations or prospects of Company No.
                    1 or Company No. 2 which is materially adverse, singly or in
                    the  aggregate;

               (ii) any  material loss, damage or destruction in the nature of a
                    casualty  loss or otherwise, whether covered by insurance or
                    not,  adversely  affecting  any property or asset of Company
                    No.  1  or  Company  No.  2;

                                       26
<PAGE>
               (iii)an actual or any threatened strike or other material labor
                    trouble  or  material  dispute;

               (iv) any  loss  or,  to the best knowledge of Seller No. 1 and/or
                    Seller  No.  2,  any  threatened  loss  of  any governmental
                    permit,  license,  qualification,  special  charter  or
                    certificate of authority held or enjoyed or formerly held or
                    enjoyed by Company No. 1 or Company No. 2 which loss has had
                    or  upon  occurrence would have a material effect, singly or
                    in the aggregate, on the condition (financial or otherwise),
                    properties, business, operations or prospects of Company No.
                    1  or  Company  No.  2;

               (v)  to  the  knowledge  of  Seller  No.  1  or Seller No. 2, any
                    statute,  regulation,  order,  ordinance  or  other  law the
                    adoption,  amendment  or rescission of which have a material
                    effect,  singly  or  in  the  aggregate,  on  the  condition
                    (financial  or  otherwise), properties, business, operations
                    or  prospects  of  Company  No.  1  or  Company  No.  2;

               (vi) any indebtedness, liability or obligation (whether absolute,
                    accrued,  contingent or otherwise) incurred by Company No. 1
                    or  Company  No.  2,  or  other  transaction entered into by
                    Company  No.  1 or Company No. 2, other than in the ordinary
                    course of business and consistent with past practice, or any
                    guarantee  of any indebtedness, liability or obligation made
                    by  Company  No.  1  or  Company  No.  2;

               (vii)any  declaration, setting aside or payment of any dividend
                    or  other  distributions  in respect of any capital stock of
                    Company  No.  1  or  Company  No.  2;

               (viii)any issuance, sale, combination or reclassification of any
                    capital  stock  or  other  securities  of  Company  No. 1 or
                    Company  No.  2;

               (ix) any  issuance or grant of any option, warrant or other right
                    in  respect  of  any  capital  stock  or other securities of
                    Company  No.  1  or  Company  No.  2;

               (x)  any  direct  or  indirect  redemption,  purchase  or  other
                    acquisition  of  any  capital  stock  or other securities of
                    Company  No.  1  or  Company  No.  2;

               (xi) any  obligation,  liability,  Lien  or  encumbrance  paid,
                    discharged  or  satisfied  by Company No. 1 or Company No. 2
                    other  than  in  the  ordinary  course  of  business;

                                       27
<PAGE>
               (xii)any  mortgage, Lien, pledge, charge or encumbrance (except
                    for  liens  for  current  taxes  not  yet  due and payable),
                    created, incurred or assumed by Company No. 1 or Company No.
                    2  other  than  in  the  ordinary  course  of  business;

               (xiii)except  in  the  ordinary  course  of business, any sale,
                    transfer  or  other  disposition  of  any  tangible asset of
                    Company No. 1 or Company No. 2, any cancellation of any debt
                    or  claim  of  Company  No.  1  or  Company  No.  2  or  any
                    disposition  of  any intangible properties, assets or rights
                    of  Company  No.  1  or  Company  No.  2;

               (xiv)any  salary  or  wage  increase granted or committed to be
                    made,  other  than  normal merit or cost-of-living increases
                    pursuant  to  Company's  general  prevailing practices, with
                    respect  to  any  officer,  director,  employee  or agent of
                    Company  No.  1 or Company No. 2, or any bonus, incentive or
                    deferred  compensation, profit sharing, retirement, pension,
                    group  insurance, death benefit or other fringe benefit plan
                    or trust agreement entered into or amended or any employment
                    or  consulting agreement entered into or amended or altered;

               (xv) any  termination  (whether  by  discharge,  retirement  or
                    otherwise)  of  any  officer, director, employee or agent of
                    Company No. 1 or Company No. 2 or any notice to so terminate
                    given  or  received  by  any  of  the  foregoing;

               (xvi)any  loan  made,  increased  or  forgiven  to any officer,
                    director,  employee or agent of Company No. 1 or Company No.
                    2  or  to  any  member  of  any  of  their  families;

               (xvii)any  capital expenditure, addition or improvement  made  or
                    committed  to  be  made by Company No. 1 or Company No. 2 in
                    excess  of  $10,000.00,  respectively,  with  respect to any
                    single  expenditure, addition or improvement or in excess of
                    $20,000.00,  respectively,  with  respect  to  all  such
                    expenditures,  additions  and  improvements;

               (xviii)any  failure on the part of Company No. 1 or Company No. 2
                    to operate its business in the ordinary course or to use its
                    best  efforts  to preserve its business organization intact,
                    to  retain the services of its employees and to preserve its
                    goodwill  and  relationships  with  suppliers, creditors and
                    others  having  business  relationships  with  it;

                                       28
<PAGE>
               (xix)any   known   material  loss  of  business,  termination  or
                    discontinuance  of  any  relationship  or  dispute  between
                    Company No. 1 or Company No. 2 and any customer or supplier;

               (xx) any  loss,  amendment, termination or waiver of any material
                    right  of  Company  No. 1 or Company No. 2 other than in the
                    ordinary  course  of  business;

               (xxi)any  known  write-off  as  uncollectible  of  any  notes  or
                    accounts  receivable,  or any portions thereof, in excess of
                    $10,000.00  with respect to any single note or account or in
                    excess  of  $20,000.00  with respect to all such write-offs;

          Purchaser acknowledges that on or before Closing, Company No. 1 and/or
          Company  No.  2 shall have paid off all outstanding liabilities due to
          its  current  or  past  shareholders, in the respective amounts as set
          forth  on  Disclosure  Schedule  4.07(g).

4.08     Assets.
         ------

         (a)   Except  as provided in Disclosure Schedule 4.08(a), Company No. 1
               has  good  and  marketable  title  to  all  of  its  assets  and
               properties,  real,  personal  or  otherwise,  including,  but not
               limited  to, those assets and properties reflected in Company No.
               1's  December  31,  1999  financial  statements,  except only for
               assets  subsequently  disposed  of  in  the  ordinary  course  of
               business, free and clear of all Liens, except (a) as specifically
               reflected  thereon, (b) the Line of Credit Indebtedness No. 1, or
               (c)  for  Permitted Liens. To the best knowledge of Seller No. 1,
               all  of  Company  No.  1's  tangible  and other operating assets,
               property  and  equipment  are  in  good  operating  condition and
               repair,  normal  wear  and  tear  excepted, free of structural or
               material  mechanical defects and conform with all applicable laws
               and  regulations.  Without  limiting  the  generality  of  the
               foregoing,  specific  representations  are  set  forth  in  the
               following  subparagraphs  of  this  Section  4.08(a).

         (b)   Except  as provided in Disclosure Schedule 4.08(b), Company No. 2
               has  good  and  marketable  title  to  all  of  its  assets  and
               properties,  real,  personal  or  otherwise,  including,  but not
               limited  to, those assets and properties reflected in Company No.
               2's  December  31,  1999  financial  statements,  except only for
               assets  subsequently  disposed  of  in  the  ordinary  course  of
               business, free and clear of all Liens, except (a) as specifically
               reflected  thereon, (b) the Line of Credit Indebtedness No. 2, or
               (c)  for  Permitted  Liens. To the best knowledge of Seller No. 1
               and  Seller  No.  2,  all  of  Company No. 2's tangible and other
               operating  assets,  property  and equipment are in good operating
               condition  and  repair,  normal  wear  and tear excepted, free of
               structural  or  material  mechanical defects and conform with all
               applicable  laws and regulations. Without limiting the generality
               of  the  foregoing, specific representations are set forth in the
               following  subparagraphs  of  this  Section  4.08(b).

                                       29
<PAGE>
4.08.1    Accounts  Receivable.  All Accounts Receivable of Company No. 1 which
          --------------------
          have  arisen  in  connection  with the Business No. 1 or otherwise and
          which  are  reflected  on  Company No. 1's December 31, 1999 financial
          statements,  and  all  such  receivables  which will have arisen since
          December  31, 1999 have arisen only from bona fide transactions in the
          ordinary  course  of  business  and  represent  valid, collectible and
          existing  claims.  Except  as set forth on Disclosure Schedule 4.08.1,
          and  subject  to  customer  credits,  the  payment  of  each  Account
          Receivable  will  not, as of the Closing Date, be subject to any known
          defense,  counterclaim  or  condition  (other  than  Company  No.  1's
          performance in the ordinary course of business) whatsoever. Disclosure
          Schedule  4.08.1 hereto accurately lists, as of a date within five (5)
          days  of  execution  of  this  Agreement,  and will list, as of a date
          within  five (5) days of the Closing Date, all receivables arising out
          of  or  relating  to Business No. 1, the amount owing and the aging of
          such  Accounts  Receivable.  Seller  No.  1 has provided Purchaser the
          opportunity  to review complete and correct copies of all instruments,
          documents  and  agreements  evidencing such Accounts Receivable and of
          all
instruments,  documents  or  agreements,  if  any,  creating  security therefor.

4.08.2    Accounts  Receivable.  All Accounts Receivable of Company No. 2 which
          --------------------
          have  arisen  in  connection  with the Business No. 2 or otherwise and
          which  are  reflected  on  Company No. 2's December 31, 1999 financial
          statements,  and  all  such  receivables  which will have arisen since
          December  31, 1999 have arisen only from bona fide transactions in the
          ordinary  course  of  business  and  represent  valid, collectible and
          existing  claims.  Except  as set forth on Disclosure Schedule 4.08.2,
          and  subject  to  customer  credits,  the  payment  of  each  Account
          Receivable  will  not, as of the Closing Date, be subject to any known
          defense,  counterclaim  or  condition  (other  than  Company  No.  2's
          performance in the ordinary course of business) whatsoever. Disclosure
          Schedule  4.08.2 hereto accurately lists, as of a date within five (5)
          days  of  execution  of  this  Agreement,  and will list, as of a date
          within  five (5) days of the Closing Date, all receivables arising out
          of  or  relating  to Business No. 2, the amount owing and the aging of
          such  Accounts Receivable. Seller No. 1 and Seller No. 2 have provided
          Purchaser the opportunity to review complete and correct copies of all
          instruments,  documents  and  agreements  evidencing  such  Accounts
          Receivable  and  of  all instruments, documents or agreements, if any,
          creating  security  therefor.

                                       30
<PAGE>
4.08.3    Vendor  Receivables.  All  Vendor  Receivables of Company No. 1 which
          -------------------
          have  arisen  in connection with Business No. 1 or otherwise and which
          are  reflected  on  Company  No.  1's  December  31,  1999  financial
          statements  and  all  such  Vendor Receivables which have arisen since
          December  31, 1999 have arisen only from bona fide transactions in the
          ordinary  course  of  business  and  represent  valid, collectible and
          existing  claims.  Except  as set forth in Disclosure Schedule 4.08.3,
          the  payment  of  each  Vendor  Receivable will not, as of the Closing
          Date,  be  subject  to  any  known  defense, counterclaim or condition
          whatsoever.  Disclosure Schedule 4.08.3 hereto accurately lists, as of
          a  date  within  five (5) days of the execution of this Agreement, and
          will  list, as of a date within five (5) days of the Closing Date, all
          Vendor  Receivables  arising out of or relating to Business No. 1, the
          amount  owing  and  the aging of such Vendor Receivables. Seller No. 1
          has  provided Purchaser the opportunity to review complete and correct
          copies  of  all  instruments, documents and agreements evidencing such
          Vendor  Receivables  and of all instruments, documents and agreements,
          if  any,  creating  security  therefor.

4.08.4    Vendor  Receivables.  All  Vendor  Receivables of Company No. 2 which
          -------------------
          have  arisen  in connection with Business No. 2 or otherwise and which
          are  reflected  on  Company  No.  2's  December  31,  1999  financial
          statements  and  all  such  Vendor Receivables which have arisen since
          December  31, 1999 have arisen only from bona fide transactions in the
          ordinary  course  of  business  and  represent  valid, collectible and
          existing  claims.  Except  as set forth in Disclosure Schedule 4.08.4,
          the  payment  of  each  Vendor  Receivable will not, as of the Closing
          Date,  be  subject  to  any  known  defense, counterclaim or condition
          whatsoever.  Disclosure Schedule 4.08.4 hereto accurately lists, as of
          a  date  within  five (5) days of the execution of this Agreement, and
          will  list, as of a date within five (5) days of the Closing Date, all
          Vendor  Receivables  arising out of or relating to Business No. 2, the
          amount  owing  and  the aging of such Vendor Receivables. Seller No. 1
          and  Seller  No.  2  has  provided Purchaser the opportunity to review
          complete  and  correct  copies  of  all  instruments,  documents  and
          agreements  evidencing such Vendor Receivables and of all instruments,
          documents  and  agreements,  if  any,  creating  security  therefor.

4.08.5     Inventory.  Except  as  specifically described on Disclosure Schedule
           ---------
          4.08.5,  all  inventory  reflected  on the December 31, 1999 financial
          statements  consists of items of quality and quantity which are usable
          or  saleable in the ordinary course of Business No. 1 of Company No. 1
          in  the  conduct  of  its  Business No. 1, and items of below standard
          quality  and  items  not  usable or saleable in the ordinary course of
          Company No. 1's business have been written-down in value in accordance
          with  good business practices to estimated net realizable market value
          or  adequate reserves have been provided therefor. The values at which
          the  Inventories  are  carried  on  the  December  31,  1999 financial
          statement  reflect  the  normal  valuation  policy of Company No. 1 in
          setting  inventory  at  the lower of cost or market, all in accordance
          with  GAAP.  Except  as set forth on Disclosure Schedule 4.08.5, since
          December  31,  1999,  Inventories  have  been maintained at normal and
          adequate  levels  for  the  continuation  of the Business No. 1 in its
          normal course. Since December 31, 1999, no change has occurred in such
          Inventories  which  affect  or will affect the usability or salability

                                       31
<PAGE>
          thereof,  no write-downs or write-ups of the value of such Inventories
          has occurred and no additional amounts have been reserved with respect
          to  such Inventories. Disclosure Schedule 4.08.5 lists the location of
          all  Inventories  together  with  a  brief description of the type and
          amount  at  each  location.

4.08.6    Inventory.  Except  as  specifically described on Disclosure Schedule
          ---------
          4.08.6,  all  inventory  reflected  on the December 31, 1999 financial
          statements  consists of items of quality and quantity which are usable
          or  saleable in the ordinary course of Business No. 2 of Company No. 2
          in  the  conduct  of  its  Business No. 2, and items of below standard
          quality  and  items  not  usable or saleable in the ordinary course of
          Company No. 2's business have been written-down in value in accordance
          with  good business practices to estimated net realizable market value
          or  adequate reserves have been provided therefor. The values at which
          the  Inventories  are  carried  on  the  December  31,  1999 financial
          statement  reflect  the  normal  valuation  policy of Company No. 2 in
          setting  inventory  at  the lower of cost or market, all in accordance
          with  GAAP.  Except  as set forth on Disclosure Schedule 4.08.6, since
          December  31,  1999,  Inventories  have  been maintained at normal and
          adequate  levels  for  the  continuation  of the Business No. 2 in its
          normal course. Since December 31, 1999, no change has occurred in such
          Inventories  which  affect  or will affect the usability or salability
          thereof,  no write-downs or write-ups of the value of such Inventories
          has occurred and no additional amounts have been reserved with respect
          to  such Inventories. Disclosure Schedule 4.08.6 lists the location of
          all  Inventories  together  with  a  brief description of the type and
          amount  at  each  location.

4.08.7    Real  Property.  Company  No. 1 owns no real property.  Company No. 2
          --------------
          owns  no  real  property.

4.08.8    Dealer  Agreements.  A  list of Company No. 1's dealer agreements are
          ------------------
          set  forth  in  Disclosure  Schedule  4.08.8.

4.08.9    Dealer  Agreements.  A  list of Company No. 2's dealer agreements are
          ------------------
          set  forth  in  Disclosure  Schedule  4.08.9.

                                       32
<PAGE>
4.08.10   Intellectual  Property.
          ----------------------

          (a)  Title.  Disclosure  Schedule  4.08.10(a)  contains a complete and
               -----
               correct list and a brief description of all Intellectual Property
               described  in  Section 1.45(a), 1.45(b) and 1.45(c) that is owned
               by  Company  No.  1 or Company No. 2, respectively, and primarily
               related  to,  used  in,  held  for  use  in  connection  with, or
               necessary  for  the conduct of, or otherwise material to Business
               No.  1  or  Business  No.  2 (the "Owned Intellectual Property").
               Company No. 1 or Company No. 2 owns or has the exclusive right to
               use  pursuant to license, sublicense, agreement or permission all
               of  its  Intellectual  Property,  free from any Liens (other than
               Permitted  Lines).  No  Affiliate of Seller No. 1 or Seller No. 2
               owns  or has any interest in or with respect to any Company No. 1
               or  Company  No.  2  Intellectual  Property  and  Company  No.  1
               Intellectual  Property  and  Company  No. 2 Intellectual Property
               comprise  all  of the Intellectual Property necessary for Company
               No.  1 or Company No. 2 to conduct and operate Business No. 1 and
               Business  No. 2, respectively, following the Closing as now being
               conducted  by  Company  No.  1  or  Company  No.  2.

          (b)  No  Infringement.  To the knowledge of Seller No. 1 or Seller No.
               ---------------
               2,  the  conduct  of  Business  No.  1  or  Business  No.  2,  as
               applicable,  does  not  infringe  or  otherwise conflict with any
               rights  of any Person in respect of any Intellectual Property. To
               the  knowledge  of  Seller  No.  1  or  Seller No. 2, none of the
               Company  No.  1  Intellectual  Property  or  the  Company  No.  2
               Intellectual  Property  is  being  infringed or otherwise used or
               available  for  use,  by  any  other  Person.

          (c)  Licensing Arrangements. Disclosure Schedule 4.08.10(c) sets forth
               -----------------------
               all  agreements,  arrangements  or  laws  (i)  pursuant  to which
               Company  No.  1  or  Company  No.  2  has  leased  or  licensed
               Intellectual  Property,  or  the  use of Intellectual Property as
               otherwise permitted (through non-assertion, settlement or similar
               agreements  or  otherwise) to, any other Person and (ii) pursuant
               to  which  Company  No.  1  or Company No. 2 has had Intellectual
               Property material to the operation Business No. 1 or Business No.
               2  licensed  to  it,  or  has  otherwise  been  permitted  to use
               Intellectual Property material to the operation of Business No. 1
               or  Business  No. 2 (through non-assertion, settlement or similar
               agreements  or otherwise), excluding software licensed by Company
               No.  1  or  Company  No. 2 for internal purposes, together with a
               brief  description  of the Intellectual Property covered thereby.
               All  of  the  agreements  or arrangements set forth in Disclosure
               Schedule  4.08.10(c),  (x)  are  in  full  force  and  effect  in
               accordance  with  their terms and no default exists thereunder by

                                       33
<PAGE>
               Company  No.  1  or  Company  No.  2,  as  applicable,  or to the
               knowledge  of  Seller  No.  1  or  Seller No. 2, or other parties
               thereto  (y) are free and clear of all Liens other than Permitted
               Liens,  and  (z)  except  as  set  forth  on  Disclosure Schedule
               4.08.10(c),  do  not contain any change in control or other terms
               or  conditions  that  will become applicable or inapplicable as a
               result  of  the  consummation of the transactions contemplated by
               this  Agreement. Seller No. 1 or Seller No. 2, as applicable, has
               delivered  to  Purchaser true and complete copies of all licenses
               and  arrangements  (including amendments) set forth on Disclosure
               Schedules  4.08.10(c).

          (d)  No  Intellectual  Property  Litigation.  To Seller No. 1's and/or
               --------------------------------------
               Seller  No.  2's  knowledge, no claim or demand of any Person has
               been  made nor is there any proceeding that is pending, or to the
               knowledge of Seller No. 1 and/or Seller No. 2, threatened, nor is
               there to Seller No. 1's or Seller No. 2's knowledge, a reasonable
               basis  therefor, which (i) challenges the rights of Company No. 1
               or  Company  No.  2,  as  applicable,  in  respect  of any of the
               Intellectual Property, (ii) asserts that Company No. 1 or Company
               No.  2 is infringing or otherwise in conflict with, or is, except
               as  set  forth in Disclosure Schedule 4.08.10(d), required to pay
               any  royalty, license fee, charge or other amount with regard to,
               any  Intellectual  Property,  or  (iii)  claims  that any default
               exists  under any agreement or arrangement regarding Intellectual
               Property.  None  of  Company  No.  1's  Intellectual  Property or
               Company  No.  2's  Intellectual  Property  is  subject  to  any
               outstanding  order, ruling, decree, judgment or stipulation by or
               with any court, arbitrator, or administrative agency, or has been
               the subject of any litigation within the last five years, whether
               or  not  resolved  in  favor  of  Company No. 1 or Company No. 2.

          (e)  Due  Registration,  etc.  Company  No.  1  or  Company  No.  2,
               ------------------------
               respectively,  have  no  Intellectual  Property  that  has  been
               registered  with, filed and/or issued by, as the case may be, the
               United  States  Patent  and  Trademark  Office,  United  States
               Copyright  Office  or  such  other  filing  offices,  domestic or
               foreign.

          (f)  Use  of Name and Mark. Except as set forth in Disclosure Schedule
               -----------------------
               4.08.10(f),  there are no restrictions or limitations pursuant to
               any  order, decisions, injunctions, judgements, awards or decrees
               of  any  Governmental  Authority  on Purchaser's right to use the
               names  and  marks  set forth on Disclosure Schedule 4.08.10(a) in
               the  conduct of the Business No. 1 or Business No. 1 as presently
               carried  on  by  Company  No.  1  or Company No. 2, respectively.

4.08.11        Motor  Vehicles.   Disclosure  Schedule  4.08.11  sets  forth a
               ---------------
               complete  list  of  all  motor vehicles owned by Company No. 1 or
               Company  No.  2.

                                       34
<PAGE>
4.09     Contracts.
         ---------

         (a)   Disclosure  Schedule 4.09 contains a complete and correct list of
               all  agreements, contracts, commitments and other instruments and
               arrangements  (whether  written  or  oral) of the types described
               below (x) by which Company No. 1 or Company No. 2, or under which
               Company  No.  1  or Company No. 2, as applicable, or any of their
               respective  assets, businesses or operations receive benefits, or
               (y)  to  which  Company  No.  1 or Company No. 2 is a party or by
               which  Company No. 1 or Company No. 2 is bound in connection with
               Business  No.  1  or  Business  No.  2  (the  "Contracts").

               (i)  leases,  licenses,  permits, franchises, insurance policies,
                    Governmental  Approvals  and  other  contracts concerning or
                    relating  to  the  Leased Real Property in Seller No. 1's or
                    Seller  No.  2's  or  Company  No.  1's  or  Company No. 2's
                    possession;

               (ii) employment,  bonuses,  vacations,  pensions, profit sharing,
                    retirement,  stock  options,  stock  purchases,  employee
                    discounts  or  other  employee benefits, consulting, agency,
                    collective  bargaining  or  other  similar  contracts,
                    agreements,  and other instruments and arrangements relating
                    to  or  for  the  benefit  of  current,  future  or  former
                    employees,  officers,  directors,  sales  representatives,
                    distributors,  dealers,  agents,  independent contractors or
                    consultants  which  involves  aggregate  annual  payments in
                    excess  of  $15,000;

               (iii)loan  agreements,  indentures, letters of credit, mortgages,
                    security  agreements,  pledge  agreements,  deeds  of trust,
                    bonds,  notes,  guarantees,  and  other  agreements  and
                    instruments  relating to the borrowing of money or obtaining
                    of  or  extension  of  credit;

               (iv) brokerage  or  finder's  agreements;

               (v)  joint venture, partnership and similar contracts involving a
                    sharing  of  profits or expenses, including, but not limited
                    to,  joint  research  and  development  and  joint marketing
                    contracts;

               (vi) asset  purchase  agreements  and  other  acquisition  or
                    divestiture  agreements,  including, but not limited to, any
                    agreements  relating  to  the sale, lease or disposal of any
                    assets  owned  by Company No. 1 or Company No. 2 (other than
                    sales  of  Inventory  in the ordinary course of business) or
                    involving  continuing  indemnity  or  other  obligations;

                                       35
<PAGE>
               (vii)orders  and  other  contracts  for  the  purchase or sale of
                    Inventories,  materials, supplies, products or services open
                    or  as  to which any liability exists as of the date hereof,
                    each  of  which  involves  aggregate  payments  in excess of
                    $15,000;

               (viii)contracts  with  respect to which the aggregate amount that
                    could  reasonably expected to be paid or received thereunder
                    in  the  future  exceeds  $15,000;

               (ix) sales  agency,  manufacturer's  representative, marketing or
                    distributorship  agreements;

               (x)  contracts,  agreements  or  arrangements with respect to the
                    representation  of  Business  No.  1  or  Business  No. 2 in
                    foreign  countries;

               (xi) master  lease agreements providing for the leasing of either
                    (a)  personal  property  primarily  used in, or held for use
                    primarily in connection with, Business No. 1 and/or Business
                    No.  2,  and  (b)  other  personal  property;

               (xii)contracts,  agreements  or  commitments  with  any director,
                    officer,  employee, or Affiliate of Company No. 1 or Company
                    No. 2 or of Seller No. 1 or Seller No. 2, or with any holder
                    of more than five percent (5%) of any class of capital stock
                    of  Company  No.  1  or Company No. 2 outstanding other than
                    employment  contracts;  and

               (xiii)any  other  contracts, agreements  or  commitments that are
                    material  to  Business  No.  1  or  Business  No.  2.

         (b)   Seller  No.  1 and Seller No. 2, as applicable, have delivered to
               Purchaser  complete  and correct copies of all written Contracts,
               together  with  all amendments thereto, and accurate descriptions
               of  all  material  terms  of  all  oral  Contracts,  set forth or
               required  to  be  set  forth  in  Disclosure  Schedule  4.09.

         (c)   Neither  Company  No. 1 nor Company No. 2 have received notice of
               any  plan  or  intention of any party to any Contract to exercise
               any  right  to  cancel  or  terminate  any  Contract. To the best
               knowledge  of  Seller No. 1 or Seller No. 2, as applicable, there
               does  not  exist under any Contract any event of default or event
               or  condition  that, after notice or lapse of time or both, would
               constitute  a violation, breach or event of default thereunder on
               the  part  of  Company  No.  1  or  Company No. 2 or, to the best
               knowledge  of  Seller  No.  1  or  Seller  No. 2, any other party
               thereto,  except  as  set  forth  in Disclosure Schedule 4.09 and

                                       36
<PAGE>
               except  for  such  events or conditions that, individually and in
               the  aggregate, (i) has not had or resulted in, and will not have
               or  result in a material effect on Company No. 1 or Company No. 2
               or  of  its  respective  assets,  and  (ii)  has not and will not
               materially  impair  the ability of Company No. 1 or Company No. 2
               to  perform  its  obligations  under this Agreement and under the
               Other  Sellers  Documents.  Except  as  set  forth  in Disclosure
               Schedule  4.09,  no  consent of any third party is required under
               any  Contract  as  a  result  of  or  in connection with, and the
               enforceability of any Contract will not be affected in any manner
               by  the  execution, delivery and performance of this Agreement or
               any  of  the  Other  Sellers Documents or the consummation of the
               transactions  contemplated  thereby.

         (d)   Company  No.  1  has no outstanding power of attorney relating to
               the  Business  No.  1.  Company No. 2 has no outstanding power of
               attorney  relating  to  the  Business  No.  2.

4.10     Labor  Disagreements.  In connection with the operation of Business No.
         --------------------
         1  of  Company  No.  1 or Business No. 2 of Company No. 2, or any other
         business  previously  operated  by  Company No. 1 or Company No. 2, (i)
         Company  No.  1  or  Company  No. 2 are not engaged in any unfair labor
         practice; (ii) Company No. 1 or Company No. 2 have not been notified of
         any  unfair labor practice charge or complaint against Company No. 1 or
         Company  No.  2 pending and, to the knowledge of Seller No. 1 or Seller
         No.  2,  no  such charge or complaint is threatened before the National
         Labor  Relations Board, any state labor relations board or any court or
         tribunal;  (iii)  except  as  set  forth  on  Disclosure Schedule 4.10,
         neither  Company  No.  1  nor  Company  No. 2 have been notified of any
         charge  or  claim  filed  at  or  with the Equal Employment Opportunity
         Commission,  any  state agency having similar jurisdiction or any court
         or  tribunal, actually pending and, to the knowledge of Seller No. 1 or
         Seller No. 2, no such charge or claim is threatened against Company No.
         1  or  Company No. 2 in connection with the operation of Business No. 1
         of  Company  No. 1 or Business No. 2 of Company No. 2; (iv) there is no
         labor strike, dispute, request for representation, slowdown or stoppage
         actually  pending  against  or affecting Company No. 1 or Company No. 2
         and,  to  the knowledge of Seller No. 1 or Seller No. 2, none is or has
         been  threatened; (v) neither Company No. 1 nor Company No. 2 have been
         notified  of  any  grievance  which might have a material effect on the
         conduct  of  the  operations  of  Business No. 1 of Company No. 1 or of
         Business No. 2 of Company No. 2; (vi) neither Company No. 1 nor Company
         No. 2 have any labor contracts or collective bargaining agreements with
         respect  to any Company No. 1 Personnel and/or Company No. 2 Personnel;
         (vii)  no  labor organization or group of employees of Company No. 1 or
         Company No. 2 have made a demand for recognition or certification, and,
         to  Seller  No. 1's knowledge or Seller No. 2's knowledge, there are no
         representation  or  certification  proceedings  or  petitions seeking a

                                       37
<PAGE>
         representation proceeding presently pending or threatened in writing to
         be  brought  or  filed  with  the National Labor Relations Board or any
         other labor relations tribunal or authority, and (viii) neither Company
         No. 1 nor Company No. 2 have been notified of any organizing activities
         involving  Company  No.  1 or Company No. 2, respectively, pending with
         any  labor  organization  or  group  of  employees  of Company No. 1 or
         Company  No.  2.

4.11     Employee  Benefit  Information.
         ------------------------------

         (i)   Except  as  set  forth  on  Disclosure  Schedule 4.11(i), neither
               Company  No.  1  nor  Company  No.  2 maintain, or is required to
               contribute  to  and  have  no  liabilities  with  respect  to any
               Employee  Benefit Plans and no Company No. 1 Personnel or Company
               No.  2  Personnel or dependent of such Company No. 1 Personnel or
               Company  No.  2  Personnel  is entitled to any benefits except as
               provided  for by the provisions of such Employee Benefit Plans or
               by  applicable  law.

         (ii)  Seller  No.  1  and  Seller  No.  2, as applicable, have provided
               Purchaser with (a) copies of all Employee Benefit Plans or in the
               case  of  any  unwritten plan, a written description thereof, (b)
               copies of any annual, financial or actuarial reports and Internal
               Revenue  Service  determination letters relating to such Employee
               Benefit  Plans  and  (c)  copies  of the most recent summary plan
               descriptions  (whether  or  not  required  to  be furnished under
               ERISA)  and all material employee communications relating to such
               Employee Benefit Plans and distributed to Company Personnel No. 1
               and  Company  Personnel  No.  2.

         (iii) Except as set forth on Disclosure Schedule 4.11(iii), the events
               contemplated by this Agreement (either alone or together with any
               other  event) will not (a) entitle any Company No. 1 Personnel or
               Company  No.  2  Personnel  to  severance  pay,  unemployment
               compensation,  or  other  similar  payments  under  any  Employee
               Benefit  Plan  or  law,  (b)  accelerate  the  time of payment or
               vesting or increase the amount of benefits due under any Employee
               Benefit  Plan  or  compensation to any Company No. 1 Personnel or
               Company  No.  2  Personnel, (c) result in any payments (including
               parachute  payments)  under  any  Employee  Benefit  Plan or law,
               becoming  due  to  any  Company  No. 1 Personnel or Company No. 2
               Personnel,  or  (d)  terminate  or modify or give a third party a
               right  to  terminate  or  modify  the  provisions or terms of any
               Employee  Benefit  Plan.

                                       38
<PAGE>
         (iv)  TheLinc  Corporation Employee Savings Plan (the "401(k) Plan") is
               qualified  under  Sections  401(a) and 401(k) of the Code and the
               related trust is exempt from Tax under Section 501(a) of the Code
               and  Company  No.  1  and  Company No. 2 have no other employees'
               savings plans qualified under Section 401(a) or any other Section
               of  the  Code.  The  Internal  Revenue  Service  has  issued  a
               determination  letter that the prototype plan to which the 401(k)
               Plan  relates  is so qualified and nothing, to Seller No. 1's and
               Seller  No.  2's  knowledge, have occurred since the date of such
               letter  to  cause  the  letter to be no longer valid or effective
               assuming  the  plan  is  amended on a timely basis to comply with
               changes  to  the  Code,  or  other  legislative,  regulatory  or
               administrative  requirements  subject  to  the remedial amendment
               period applicable to such Act. All contributions due with respect
               to the periods ending on or before the Closing Date to the 401(k)
               Plan  have  been  timely  made,  and  a  pro  rata portion of the
               contributions  (including  matching  contributions)  for the plan
               year  in which the Closing Date occurs shall have been made on or
               prior  to  the  Closing Date for the period ending on the Closing
               Date.
         (v)   Neither Company No. 1 nor Company No. 2 nor any entity that is or
               was  at  any time treated as a single employer with Company No. 1
               or  Company  No.  2  under Section 414(b), (c), (m) or (o) of the
               Code  have  at  any  time  (a) maintained, contributed to or been
               required  to  contribute  to  any  plan under which more than one
               employer  makes  contributions  (within  the  meaning  of Section
               4064(a)  of  ERISA)  or any plan that is a multi-employer plan as
               defined  in  Section  3(37)  of ERISA, (b) incurred or expects to
               incur  any  liability to the Pension Benefit Guaranty Corporation
               or  otherwise  under Title IV or ERISA (other than the payment of
               premiums none of which are overdue) or (c) incurred or expects to
               incur  liability  in  connection  with  an  "accumulated  funding
               deficiency" within the meaning of Section 412 of the Code whether
               or  not  waived.

         (vi)  To  the  best  knowledge  of  Seller  No.  1 and/or Seller No. 2,
               Company  No.  1  and  Company  No.  2 have, in the conduct of the
               affairs  of Business No. 1 of Company No. 1 and of Business No. 2
               of  Company  No.  2,  as  applicable,  complied  in  all material
               respects with all applicable laws, rules and regulations relating
               to  the  employment  of labor, including those relating to wages,
               hours,  terms and conditions of employment, collective bargaining
               and  the  payment  of  social  security  and  similar  Taxes.

                                       39
<PAGE>
         (vii) Company  No.  1  and  Company  No.  2 have not and prior to the
               Closing  Date  will  not have suffered a "plant closing" or "mass
               layoff"  within  the  meaning  of  the  Worker  Adjustment  and
               Retraining  Notification  Act  ("WARN").

         (viii)To  Seller  No.  1's  knowledge  and Seller No. 2's knowledge,
               Company  No. 1 and Company No. 2, as applicable, have complied in
               all  material  respects  with  the  Consolidated  Omnibus  Budget
               Reconciliation  Act  of  1984.

4.12     Burdensome  Obligations.  Except  for  agreements  described  in  the
         -----------------------
         Disclosure  Statement  Exhibit  4.12, neither Company No. 1 nor Company
         No.  2  is  a  party  to  any so-called requirements or similar type of
         contract  limiting  its  freedom  or  latitude  in  the purchase of its
         inventory,  equipment or other items. Neither Company No. 1 nor Company
         No.  2  is  subject  to  or  bound  by any contract or other obligation
         whatsoever  which materially adversely affects its business, properties
         or  prospects,  except  as  expressly  disclosed  in  this  Agreement.

4.13     Lawful  Operations.  To the best of Seller No. 1's knowledge and Seller
         ------------------
         No.  2's  knowledge,  the  businesses conducted and properties owned or
         leased  by Company No. 1 and Company No. 2, as applicable, conform with
         all  Applicable  Laws  and  all  permits and licenses, if any, that are
         required to enable Company No. 1 to operate its Business No. 1 and that
         are  required  to  enable  Company No. 2 to operate its Business No. 2,
         have  been  obtained.

4.14     Legal  Proceedings;  Claims.  Except  as  set  forth  in the Disclosure
         ---------------------------
         Schedule  4.14, there are no decrees or order of any regulatory agency,
         court  or  public  authority  materially  affecting  the  operations of
         Company  No. 1 and Company No. 2, and neither Company No. 1 nor Company
         No.  2 is a party to any litigation or other judicial or administrative
         proceedings. Except as set forth in Disclosure Schedule 4.14, to Seller
         No.  1's  knowledge and Seller No. 2's knowledge, neither Company No. 1
         nor  Company  No. 2 nor Seller No. 1 nor Seller No. 2 is a party to any
         litigation  or  other  judicial,  administrative  or  other  proceeding
         pending or known by Seller No. 1 or Seller No. 2 to be threatened which
         would affect Company No. 1's, Company No. 2's, Seller No. 1's or Seller
         No.  2's  ability  to perform this Agreement or would materially affect
         the assets or operations of Company No. 1 or Company No. 2; and, to the
         best  of  Seller  No. 1's knowledge and Seller No. 2's knowledge, there
         are  no  claims in existence or threatened against Company No. 1 and/or
         Company No. 2 or any of their respective properties which may result in
         litigation.  There  are  no  known  existing violations of any Federal,
         State,  local  or  foreign  laws  or regulations which might materially
         affect  the  properties,  assets,  business,  financial  condition  or
         corporate  status  of  Company  No. 1 and/or Company No. 2; and neither
         Company No. 1 nor Company No. 2 is in default with respect to any order
         or  decree  of  any  court  or  administrative  regulatory  agency.

                                       40
<PAGE>
4.15     Taxes.
         -----

         A.    Company  No.  1  has:

               (i)  Except  as set forth in Disclosure Schedule 4.16.A, prepared
                    in  accordance  with  reasonable  interpretations  of  all
                    Applicable  Laws,  and timely filed all Tax Returns required
                    to  be filed or sent by it with respect to any Taxes; copies
                    of  all  Company  No. 1 federal and state income Tax Returns
                    have  been  provided  to  Purchaser;

               (ii) timely  paid  all Taxes that are shown as due and payable on
                    said  Tax  Returns;

               (iii)established  on  its  books  and  records  reserves that are
                    adequate  for  the  payment  of  all  Taxes  not yet due and
                    payable;

               (iv) complied  with  all  Applicable  Laws, rules and regulations
                    relating  to  the  payment and withholding of Taxes and have
                    timely  and  properly  withheld from employee wages and paid
                    over  to  the  proper  Governmental  Authorities all amounts
                    required  to  be  so  withheld  and  paid  over  under  all
                    Applicable  Laws,  except  amounts  that are not yet due and
                    payable.  There  are  no  liens for Taxes upon the assets of
                    Company  No.  1  except  for  Liens  for  Taxes not yet due.
                    Company  No. 1 is not a party to any agreement providing for
                    the  allocation,  sharing  or  indemnification  of  Taxes;

               (v)  that, except as reflected or reserved against in the Balance
                    Sheet  of  Company No. 1 as of April 30, 2000, Company No. 1
                    as  of  such  date  had  no  deferred tax liabilities of any
                    nature and Seller No. 1 represents and warrants that he does
                    not  know,  nor does he have any reasonable grounds to know,
                    of  any  basis  for any deferred tax liability in any amount
                    not fully reflected or reserved against in the Balance Sheet
                    No.  1  of  Company  No.  1  as  of  April  30,  2000;

               (vi) that  all  deductions  taken  on all the Company No. 1's tax
                    returns  have  been  properly  deducted  by  Company  No.  1
                    pursuant  to  pertinent  provisions  of the Internal Revenue
                    Code.

               To Seller No. 1's knowledge, Company No. 1 is not currently under
               audit  by  any  Governmental  Authority for any Taxes and has not
               extended  the  statute of limitations relating to the filing of a
               Tax  Return  or  the  payment  of  any  Taxes.

                                       41
<PAGE>
         B.    Company  No.  2  has:

               (i)  Except  as set forth in Disclosure Schedule 4.16.B, prepared
                    in  accordance  with  reasonable  interpretations  of  all
                    Applicable  Laws,  and timely filed all Tax Returns required
                    to  be filed or sent by it with respect to any Taxes; copies
                    of  all  Company  No. 2 federal and state income Tax Returns
                    have  been  provided  to  Purchaser;

               (ii) timely  paid  all Taxes that are shown as due and payable on
                    said  Tax  Returns;

               (iii)established  on  its  books  and  records  reserves that are
                    adequate  for  the  payment  of  all  Taxes  not yet due and
                    payable;

               (iv) complied  with  all  Applicable  Laws, rules and regulations
                    relating  to  the  payment and withholding of Taxes and have
                    timely  and  properly  withheld from employee wages and paid
                    over  to  the  proper  Governmental  Authorities all amounts
                    required  to  be  so  withheld  and  paid  over  under  all
                    Applicable Laws, except for amounts that are not yet due and
                    payable.  There  are  no  liens for Taxes upon the assets of
                    Company  No.  2  except  for  Liens  for  Taxes not yet due.
                    Company  No. 2 is not a party to any agreement providing for
                    the  allocation,  sharing  or  indemnification  of  Taxes;

               (v)  that, except as reflected or reserved against in the Balance
                    Sheet  of  Company No. 2 as of April 30, 2000, Company No. 2
                    as  of  such  date  had  no  deferred tax liabilities of any
                    nature  and  Seller  No.  1  and  Seller No. 2 represent and
                    warrant  that  they  do  not  know,  nor  do  they  have any
                    reasonable  grounds  to  know, of any basis for any deferred
                    tax  liability in any amount not fully reflected or reserved
                    against  in  the  Balance Sheet No. 2 of Company No. 2 as of
                    April  30,  2000;

               (vi) that  all  deductions  taken  on all the Company No. 2's tax
                    returns  have  been  properly  deducted  by  Company  No.  2
                    pursuant  to  pertinent  provisions  of the Internal Revenue
                    Code.

               To  Seller No. 1's and Seller No. 2's knowledge, Company No. 2 is
               not  currently  under audit by any Governmental Authority for any
               Taxes and has not extended the statute of limitations relating to
               the  filing  of  a  Tax  Return  or  the  payment  of  any Taxes.

                                       42
<PAGE>
         C.    Seller  No.  1  and  Seller  No.  2  represent  that:

               (i)     there has been no consent filed with the Internal Revenue
                    Service  under  Section  341(f)  of  the  Code;  and

               (ii) Seller No. 1 shall be responsible for his federal, state and
                    local income taxes relating to or arising from his ownership
                    of Company 1 Shares, and Seller No. 1 and Seller No. 2 shall
                    be responsible for his federal, state and local income taxes
                    relating to or arising from their ownership of Company No. 2
                    Shares.

4.16     Environmental  Compliance.
         -------------------------

         (i)   To  Seller  No.  1's  knowledge  or  Seller No. 2's knowledge, as
               applicable,  neither  Company  No.  1  nor  Company  No.  2 is in
               violation,  or  alleged  to be in violation, of any Environmental
               Laws  which  would  have  a  material effect on Business No. 1 or
               Business  No.  2;

         (ii)  Neither  Company  No. 1 nor Company No. 2 have received a notice,
               complaint,  order,  directive,  claim  or citation from any third
               party,  including  without limitation any federal, state or local
               governmental  authority,  (A) that Company No. 1 or Company No. 2
               have  has  been  identified  by  the  Unites States Environmental
               Protection  Agency  ("EPA")  as  a  potentially responsible party
               under  CERCLA  with  respect  to  a  site  listed on the National
               Priorities  List,  40  CFR  Part  300  Appendix  B, or the CERCLA
               Information  System;  (B)  that  any  Hazardous  Materials  which
               Company  No.  1  or  Company  No.  2  have  generated,  stored,
               transported or disposed of has been released at any site at which
               a  federal,  state  or  local agency has conducted or has ordered
               that  any  person  conduct  a  remedial investigation, removal or
               other  response  action  pursuant to any Environmental Law or has
               named Company No. 1 or Company No. 2 as a potentially responsible
               party;  or (C) that Company No. 1 or Company No. 2 is or shall be
               named  party to any claim, action, cause of action, complaint, or
               legal  or  administrative proceeding (in each case, contingent or
               otherwise)  arising out of any third party's incurrence of costs,
               expenses,  losses or damages of any kind whatsoever in connection
               with  the  release  of  Hazardous  Materials.

         (iii)  To the knowledge of Seller No. 1 or Seller No. 2, as applicable,
               (A)  no portion of the property of Company No. 1 or Company No. 2
               have  been used for the handling, processing, storage or disposal
               of  Hazardous  Materials  except  in  compliance  in all material
               respects  with  applicable Environmental Laws; and no underground
               tank  or  other  underground  storage  receptacle  containing  or
               formerly  containing  any  Hazardous  Materials is located on any
               portion  of  any  of  the properties currently or formerly owned,
               operated  or  leased  by Company No. 1 or Company No. 2 or any of
               their respective Affiliates during Company No. 1's or Company No.
               2's  or  any of their respective Affiliate's ownership, operation
               or  lease  of the properties; (B) in the course of any activities

                                       43
<PAGE>
               conducted  by  Company  No.  1  or  Company No. 2 or operators of
               Company  No.  1's  or  Company  No.  2's properties, no Hazardous
               Materials  have  been generated or are being used on the property
               except  in  compliance  in  all material respects with applicable
               Environmental  Laws;  (C)  there have been no releases (i.e., any
               past  or present releasing, spilling, leaking, leaching, pumping,
               pouring,  emitting,  emptying,  discharging, injecting, escaping,
               disposing  or  dumping)  or  threatened  releases  of  Hazardous
               Materials  on,  upon,  into  or  from  the  property currently or
               formerly  owned,  operated  or leased by Company No. 1 or Company
               No.  2  or  any of their respective Affiliates during or prior to
               Company  No.  1's  or  Company No. 2's or any of their respective
               Affiliate's  ownership,  operation or lease, which releases would
               have  a  material  effect  on the value of any of the property or
               adjacent  properties  or the environment; and (D) in addition any
               Hazardous  Materials,  that  have  been  generated  or  stored by
               Company  No.  1  or  Company  No.  2  or  any of their respective
               Affiliates on any of the currently or formerly owned, operated or
               leased  property  of  Company  No.  1  or Company No. 2 have been
               transported  off  site  only by carriers having an identification
               number  issued  by  the  EPA  and  treated or disposed of only by
               treatment  or  disposal  facilities  maintaining valid permits as
               required  under applicable Environmental Laws, which transporters
               and facilities have been and are operating in material compliance
               with  such  permits  and applicable Environmental Laws or, if any
               transporter  or  facility  has  not  been  or  is not in material
               compliance,  such  failure  would  not  have a material effect on
               Company  No.  1  or  Company  No.  2  or  any of their respective
               Affiliates.

         (iv)  Seller  No.  1  and Seller No. 2, as applicable, have provided to
               Purchaser  all  environmentally related audits, studies, reports,
               analyses  (including  soil and groundwater analysis), and results
               of  investigations  that  have been performed with respect to the
               currently  or previously owned, leased, or operated properties of
               Company  No.  1  or  Company  No.  2  or  any of their respective
               Affiliates,  and  that  are in the possession of Company No. 1 or
               Company No. 2, any of their respective Affiliates or Seller No. 1
               or  Seller  No.  2.
         (v)   To  the  knowledge  of Seller No. 1 or Seller No. 2, there is not
               now  nor  have  there  been  located  at any of the properties of
               Company  No. 1 or Company No. 2, whether owned or leased asbestos
               containing  material  or  equipment  containing  polychlorinated
               biphenyls  in  violation  of  any  applicable  Environmental Law.

                                       44
<PAGE>
         (vi)  Company  No.  1  and/or Company No. 2 currently holds, and at all
               times  has  held, all required federal, state, and local permits,
               licenses, certificates and approvals necessary to Company No. 1's
               Business  No. 1 or Company No. 2's Business No. 2 ("Environmental
               Permits").  Neither  Company  No.  1  nor Company No. 2 have been
               notified  by  any  relevant  Governmental  Authority  that  any
               Environmental  Permit  will  be  modified, suspended, canceled or
               revoked, or cannot be renewed in the ordinary course of business,
               which  modification,  suspense,  cancellation,  revocation  or
               non-renewal  could affect in any material way the manner in which
               Company  No.  1  operates  Company  No. 1's Business No. 1 or the
               manner  in  which Company No. 2 operates Company No. 2's Business
               No.  2.

4.17     Insurance.  Company  No.  1 or Company No. 2 maintain policies of fire,
         ---------
         extended  coverage,  liability  and  other  forms of insurance covering
         Business  No.  1  and/or  Business No. 2, as applicable, properties and
         assets  in  amounts  and against such losses and risks as are generally
         maintained for comparable businesses and properties, and valid policies
         for such insurance will be outstanding and duly in force through and on
         the  Closing  Date.  Attached  hereto  as Disclosure Schedule 4.17 is a
         complete  list  of  all  insurance  policies  owned by Company No. 1 or
         Company  No.  2,  indicating  risks  insured  against,  carrier, policy
         number,  amount  of  coverage,  premiums  and  expiration  dates.

4.18     Books  and  Records.  The books of account of Company No. 1 and Company
         -------------------
         No.  2  substantially  reflect  all  of their respective known material
         items  of  income  and  expense and all their respective known material
         assets, liabilities and accruals. The respective corporate minute books
         of  Company No. 1 or Company No. 2 are substantially complete as to the
         records  of substantially all substantial proceedings of incorporators,
         shareholders  and  directors, and there are no substantial and material
         minutes  or  records  of  the  proceedings  of  any  of said person not
         included therein. The share ledgers and share certificate books contain
         a complete and accurate record of all issuances and transfers of shares
         in  Company  No.  1  and  Company  No.  2.

4.19     Certain  Interests.  Except  as  set forth in Disclosure Schedule 4.19,
         ------------------
         Seller  No.  1 and Seller No. 2 do not, directly or indirectly, own any
         interest  in  any corporation, firm or enterprise engaged in a business
         competitive with Company No. 1 or Company No. 2, except (i) Company No.
         1  Shares  or  Company  No. 2 Shares, or (ii) any passive investment by
         Seller  No.  1  or  Seller  No.  2  in  the  stock of any publicly held
         corporation  which  is  not in excess of five percent of the issued and
         outstanding  capital  stock  of  such  corporations.

                                       45
<PAGE>
4.20     Officers  and Directors; Certain Payments.  Disclosure Schedule 4.20 is
         -----------------------------------------
         a  true  and  complete  list  showing (a) the names of all officers and
         directors  of Company No. 1 and Company No. 2 and the directorships and
         officerships  in  Company No. 1 and Company No. 2 held by each; (b) the
         names  and address of each financial institution in which Company No. 1
         or  Company  No.  2  has  an  account,  safe  deposit box or investment
         account, the names of all persons authorized to draw thereon or to have
         access thereto, and the nature of such authorization; and (c) the names
         of all persons holding tax or other powers of attorney from Company No.
         1  or  Company  No.  2  and  a  summary statement of the terms thereof.

4.21     Commissions  or  Brokers Fees.  Neither Company No. 1 nor Company No. 2
         -----------------------------
         nor  Seller  No.  1  nor Seller No. 2 has incurred any liability to any
         person for financial advice, finder's fees or brokerage commission with
         respect  to  the  transactions  contemplated  by  this Agreement, which
         liability  may  be  asserted  against  Company  No.  1,  Company No. 2,
         Purchaser  or  any  affiliate  of  Purchaser.

4.22     Assets  Necessary  to the Business.  Company No. 1 and/or Company No. 2
         ----------------------------------
         own, lease, license, or have the right to use all assets and properties
         (tangible  and  intangible)  necessary  to  carry on Business No. 1 and
         Business  No.  2, as applicable, and operations as presently conducted.
         Such  assets  and  properties  are  all  of  the  assets and properties
         necessary  to  carry  on  the  Business  No. 1 of Company No. 1 and the
         Business  No. 2 of Company No. 2, as applicable, as presently conducted
         and,  except  as  set forth in Disclosure Schedule 4.22, neither Seller
         No.  1 nor Seller No. 2 (other than through their ownership of stock in
         Company  No. 1 or Company No. 2, as applicable) nor any member of their
         respective families owns or leases or has any interest in any assets or
         properties  presently  being  used  to  carry  on the Business No. 1 of
         Company  No.  1  or  the  Business  No.  2  of  Company  No.  2.

4.23     Absence  of  Certain  Business  Practices.  Neither  Company  No. 1 nor
         -----------------------------------------
         Company  No. 2, nor any officer, employee or agent of Company No. 1 nor
         Company  No.  2  ,  nor any other Person acting on its or their behalf,
         has, directly or indirectly, within the past five years given or agreed
         to  give  any  gift, bribe, rebate or kickback or otherwise provide any
         similar benefit to any customer, supplier, governmental employee or any
         other  Person  who is or may be in a position to help or hinder Company
         No.  1  or Business No. 1 or Company No. 2 or Business No. 2 (or assist
         Company  No.  1  or  Company  No.  2  in  connection with any actual or
         proposed  transaction  relating to Business No. 1 or Business No. 2, as
         applicable,  or any other business previously operated by Company No. 1
         or  Company  No.  2)  (i)  which  might have subjected Company No. 1 or
         Company  No.  2  to  any  damage  or  penalty in any civil, criminal or
         governmental  litigation  or proceeding, (ii) which if not given in the
         past,  might have had a material effect on Company No. 1 or Company No.

                                       46
<PAGE>
         2  or  their  respective  assets,  (iii)  which if not continued in the
         future,  might have a material effect on Company No. 1 or Company No. 2
         or  its  respective assets or subject Company No. 1 or Company No. 2 to
         suit  or  penalty  in  any  private  or  governmental  litigation  or
         proceeding, (iv) for any of the purposes described in Section 162(c) of
         the  Code  or  (v)  for  the purpose of establishing or maintaining any
         concealed  fund  or  concealed  bank  account.

4.24     Transactions  with  Affiliates.  Except  as  disclosed  on  Disclosure
         ------------------------------
         Schedule  4.24,  there  is  no  lease, sublease, contract, agreement or
         other  arrangement of any kind whatsoever entered into by Company No. 1
         or  Company  No.  2  with  Seller  No.  1  or Seller No. 2, or with any
         Affiliate of Seller No. 1 or Seller No. 2, except such of the foregoing
         which  may  be  terminated  at  Closing  by  Purchaser  without further
         liability.  Prior  to Closing, all indebtedness owed by Seller No. 1 or
         Seller  No.  2  to  Company  No.  1  or  Company No. 2 shall be repaid.

4.25     Territorial  Restrictions.  Except  as described in Disclosure Schedule
         -------------------------
         4.25,  neither  Company  No.  1  nor Company No. 2 is restricted by any
         written  agreement  or  understanding  with any other Person (excluding
         Applicable  Laws of Governmental Authorities) from carrying on Business
         No.  1  or  Business No. 2 anywhere in the world. Neither Purchaser nor
         any  of  its affiliates will, as a result of its acquisition of Company
         No.  1 Shares or of Company No. 2 Shares, become restricted in carrying
         on  Business  No. 1 or Business No. 2 anywhere in the world as a result
         of  any  Contract  or other agreement to which Company No. 1 or Company
         No.  2  is  a  party  or  by  which  it  is  bound.

4.26     Customers.   Disclosure  Schedule  4.26  includes a correct list of the
         ---------
         twenty-five  (25) largest customers for Company No. 1 and Company No. 2
         each,  for  each  of  the  past  two (2) fiscal years and the amount of
         business  done  by  Company  No.  1  and  Company  No. 2 with each such
         customer  for each year. Neither Seller No. 1 nor Seller No. 2 have any
         knowledge  or  information,  and are aware of any facts indicating that
         any  of  the  customers will or intend to (a) cease doing business with
         Company  No.  1  or  Company  No. 2; (b) materially alter the amount of
         business  they are presently doing with Company No. 1 or Company No. 2;
         or  (c)  not  do business with Company No. 1 or Company No. 2 after the
         Closing  Date.

4.27     Suppliers.   Disclosure  Schedule  4.27  sets  forth  the  names of and
         ---------
         description  of  contractual arrangements (whether or not binding or in
         writing)  with  the fifteen (15) largest suppliers of Company No. 1 and
         Company  No.  2  each  and  any  sole suppliers of significant goods or
         services  (other  than electricity, gas, telephone or water) to Company
         No.  1  or  Company  No.  2 with respect to which practical alternative
         sources  of  supply  are  not readily available on comparable terms and

                                       47
<PAGE>
         conditions. Neither Seller No. 1 nor Seller No. 2 have any knowledge or
         information,  or  are  aware  of  any  facts indicating that any of the
         suppliers  of  Company  No. 1 or of Company No. 2 will or intend to (a)
         cease  doing  business  with  Company  No.  1  or  Company  No.  2; (b)
         materially  alter  the amount of business they are presently doing with
         Company No. 1 or Company No. 2; or (c) not do business with Company No.
         1  or  Company  No.  2  after  the  Closing  Date.

4.28     Product  Liability.   Except  as  set forth in Disclosure Schedule 4.28
         ------------------
         and  for  warranties  under  Applicable  Law,

         (a)   there  are  no  warranties,  express or implied, written or oral,
               with respect to the products of Business No. 1 or Business No. 2;

         (b)   to  Seller  No.  1's knowledge or Seller No. 2's knowledge, there
               are no pending or threatened claims with respect to any warranty;
               and

         (c)   Neither  Company  No.  1  nor  Seller  No. 1 nor Seller No. 2 nor
               Company  No. 2 have, or will not have, any liability in excess of
               any amount reserved for or reflected on Closing Balance Sheet No.
               1  or  the  Closing  Balance Sheet No. 2, after the Closing, with
               respect to any such warranty, whether known or unknown, absolute,
               accrued,  contingent,  or  otherwise and whether due or to become
               due.

4.29     Disclosure.  No  representation  or  warranty  made  by Seller No. 1 or
         ----------
         Seller No. 2 in this Agreement and no exhibit, certificate or documents
         furnished  or  to be furnished by Seller No. 1 or Seller No. 2 pursuant
         hereto  contains  or  will  contain  any  known  untrue  statement of a
         material  fact  or omits or will omit any known material fact necessary
         in  order  to  make  the  statements  contained therein not misleading.
         Seller  No.  1  and/or  Seller  No.  2 have no knowledge of any factors
         materially  affecting  the future prospects of Company No. 1's Business
         No.  1  or Company No. 2's Business No. 2 which have not been disclosed
         in  this  Agreement  and  the  Disclosure  Schedule.

4.30     Miscellaneous.  Any  disclosure  that is made by Seller No. 1 or Seller
         -------------
         No. 2 in the Disclosure Schedule under the terms of this Agreement that
         are  designated as pertaining to a particular Section of the Disclosure
         Schedule  shall  constitute  a  disclosure for any other Section of the
         Disclosure  Schedule  to  the  extent  applicable.

                                       48
<PAGE>
                                    ARTICLE V

5.       Representations  of  Purchaser.   Purchaser  represents,  warrants  and
         ------------------------------
         covenants  to Seller No. 1 as to Company No. 1, and to Seller No. 1 and
         Seller  No.  2  as  to Company No. 2, that the following statements are
         true  as  of  the  date  hereof.

5.01     Organization.  Purchaser  is  a  corporation  duly  organized,  validly
         ------------
         existing  and  in good standing under the laws of the State of Delaware
         and  has  all the requisite corporate power and authority to own, lease
         and  operate  its  properties and to carry on its business as it is now
         being  conducted.

5.02     Authority.  This  Agreement  is  a  valid  and  binding  obligation  of
         ---------
         Purchaser,  enforceable  in  accordance  with  its terms except as such
         enforceability  may  be  limited  by  bankruptcy,  insolvency,
         reorganization,  moratorium  or  similar  laws  relating to or limiting
         creditors'  rights  generally,  or  by  the  availability  of equitable
         remedies  or the application of general equitable principles. Except as
         set  forth  in  Disclosure  Schedule  5.02,  neither  the execution and
         delivery  of  this  Agreement  nor the consummation of the transactions
         contemplated  hereby  will:

         (i)   violate,  or  conflict  with,  or  require  any Consent under, or
               result  in a breach of any provisions of, or constitute a default
               (or  an  event which, with notice or lapse of time or both, would
               constitute  a default) under, or result in the termination of, or
               accelerate the performance required by, or result in the creation
               of  any  Lien  upon  any of the properties or assets of Purchaser
               under  any of the terms, conditions or provisions of the Articles
               of  Incorporation  or  Bylaws  of Purchaser or of any note, bond,
               mortgage,  indenture,  deed of trust, license, agreement or other
               instrument  or  obligation  to  which Purchaser is a party, or by
               which  Purchaser  or any of its properties or assets may be bound
               or  affected,  or

         (ii)  violate  any  order,  writ,  injunction  or  decree applicable to
               Purchaser or any of its properties or assets or, to the knowledge
               of  Purchaser, violate any statute, rule or regulation applicable
               to  Purchaser  or  any  of  its  properties  or  assets;  or

         (iii) constitute  a  default  or  event that, with  notice  or lapse of
               time,  or  both,  would be a default, breach, or violation of any
               lease,  license,  promissory  note,  conditional  sales contract,
               commitment,  indenture,  mortgage,  deed  of  trust  or  other
               agreement,  instrument  or  arrangement  to  which Purchaser is a
               party  or  by  which  it  is  bound;  or

         (iv)  constitute  an event that would permit any party to terminate any
               agreement  or  to  accelerate the maturity of any indebtedness or
               other  obligation  of  Purchaser.

                                       49
<PAGE>
         (v)   no  Consent  by,  notice to or registration with any Governmental
               Authority  is  required  on  the  part  of  Purchaser  prior  or
               subsequent  to the Closing Date in connection with the execution,
               delivery  and  performance  by Purchaser of this Agreement or the
               consummation  of  any  of  the  transactions contemplated hereby.

5.03     Commissions or Brokers' Fees.  Purchaser has not incurred any liability
         ----------------------------
         to  any  person  for  financial  advice,  finder's  fees  or  brokerage
         commission  with  respect  to  the  transactions  contemplated  by this
         Agreement,  which  liability  may  be  asserted against Seller No. 1 or
         Seller  No.  2,  Company  No.  1  or  Company  No.2.

                                   ARTICLE VI

6.01     Release  by Seller No. 1 and Seller No. 2.  Seller No. 1 and Seller No.
         -----------------------------------------
         2,  as  of  the Closing Date, shall release and discharge Company No. 1
         and Company No. 2 from all actions, claims or demands of every kind and
         nature  which  Seller  No.  1  or Seller No. 2 have or may have against
         Company  No.  1  and/or  Company  No.  2 whether based upon contract or
         otherwise,  arising  before  the  execution  of this Agreement. Nothing
         contained herein shall constitute a release of any rights of Seller No.
         1 or Seller No. 2 arising under this Agreement, of any claims under any
         Employee Benefit Plans currently maintained by Company No. 1 or Company
         No.  2,  or  with respect to anything which may occur after the Closing
         Date.

                                   ARTICLE VII

7.01     Covenants  Not  to  Compete.  As inducement for and in consideration of
         ---------------------------
         Purchaser  entering  into this Agreement, Seller No. 1 and Seller No. 2
         shall each enter into a non-competition agreement. Such non-competition
         agreements are set forth in Exhibits G and G-1 attached hereto and made
         a  part  hereof.

                                   ARTICLE VIII

8.01     Employment  Agreement.  Upon  the  Closing  Date, Purchaser shall enter
         ---------------------
         into  an  Employment  Agreement  with  W.  Valentz,  and  an Employment
         Agreement  with  B.  Vines.  Copies  of  said Employment Agreements are
         attached  hereto  and  made  a  part  hereof  as  Exhibit  H  and  H-1.

                                       50
<PAGE>
8.02     Termination  of  Employment Agreements.  Upon the Closing Date, Company
         --------------------------------------
         No.  2 shall terminate any current employment arrangement with B. Vines
         and  its  current employment arrangement with W. Valentz including, but
         not  limited to, its obligations to pay him a percentage of the profits
         of  Company  No. 2 pursuant to corporate action taken on the 5th day of
         January, 1998. Upon the Closing Date, Company No. 1 shall terminate any
         current  employment  arrangement,  if any, it may have with W. Valentz.

                                   ARTICLE IX

9.01     Amendment  to  Lease  Agreement.  At Closing, Company No. 1 and Company
         -------------------------------
         No.  2  will  enter into an amendment to its current Lease with Valentz
         Properties,  LLC, for the real estate located at 3605 Lornaridge Drive,
         Birmingham,  Alabama.  Such  amendment  shall contain a provision which
         will enable Company No. 1 and Company No. 2 to cancel the current Lease
         upon  six  (6) months' prior written notice to Valentz Properties, LLC,
         at  any time commencing after January 1, 2001. In the event Company No.
         1  and  Company  No.  2  exercise  their right to terminate said Lease,
         Company  No.  1  and  Company  No. 2 shall have the right to vacate the
         Leased  Premises  prior  to the expiration of such six month period, as
         long  as  Company  No.  1 and Company No. 2 continue to make all rental
         payments  required  under said Lease, as amended, during such six month
         period, as due. A copy of such Amendment to Lease is attached hereto as
         Exhibit  I.

                                    ARTICLE X

10.1     Covenants  of  Seller  No.  1  and  Seller  No.  2.
         --------------------------------------------------

10.01.1  Further  Actions.
         ----------------

         Seller No. 1 and Seller No. 2 will, as promptly as practicable, file or
         supply,  or  cause  to  be  filed  or  supplied,  all  applications,
         notifications  and information required to be filed or supplied by them
         or  Company  No.  1  or  Company  No.  2  pursuant to Applicable Law in
         connection  with  this  Agreement,  the Other Sellers Documents and the
         consummation  of  the  other  transactions  contemplated  hereby.

10.01.2  Further  Assurances.  Following the Closing, Seller No. 1 and Seller
         -------------------
         No. 2 shall, and shall cause each of their Affiliates and Company No. 1
         and  Company  No.  2  to, as applicable, from time to time, execute and
         deliver  such  additional  instruments,  documents,  conveyances  or
         assurances  and  take  such  other  actions  as  shall be necessary, or
         otherwise  reasonably requested by Purchaser, to confirm and assure the
         rights  and obligations provided for in this Agreement and in the Other
         Sellers  Documents  and  render  effective  the  consummation  of  the
         transactions  contemplated  thereby. Without limiting the generality of

                                       51
<PAGE>
         the  foregoing,  the  parties  specifically  contemplate  closing  the
         transactions contemplated herein prior to the time that full compliance
         by  Seller  No.  1  and  Seller No. 2 with the conditions precedent set
         forth  in  Section  13.01.2  will  be  practicable.  As  a  result,
         notwithstanding  the Closing, this Section 10.01.2 shall require prompt
         delivery  thereafter  by Seller No. 1 and Seller No. 2 of the consents,
         instruments  and  agreements  called  for  herein, including in Section
         13.01.2.

10.01.3  Liability for Transfer Taxes. Seller No. 1 and Seller No. 2 shall be
         ----------------------------
         responsible  for  the  timely  payment of, and shall indemnify and hold
         harmless  Purchaser  and  their  Affiliates against, all sales, income,
         use,  value  added,  documentary,  stamp,  and any other taxes and fees
         attributable  or  arising  out  of  the sale of Company No. 1 Shares by
         Seller  No.  1  and the Company No. 2 Shares by Seller No. 1 and Seller
         No. 2 to Purchaser. Seller No. 1 represent to Purchaser that there will
         be  no  tax  liability  to Company No. 1 arising out of the sale of the
         Company  No.  1  Shares.  Seller  No.  1  and Seller No. 2 represent to
         Purchaser  that there will be no tax liability to Company No. 2 arising
         out  of  the  sale  of  the  Company  No.  2  Shares.

                                   ARTICLE XI

11.01     Covenants  of  Purchaser.
          ------------------------

11.01.1  Further  Actions.
         ----------------

         Purchaser will, as promptly as practicable, file or supply, or cause to
         be  filed  or supplied, all applications, notifications and information
         required  to  be  filed or supplied by it pursuant to applicable law in
         connection  with  this  Agreement,  the Other Sellers Documents and the
         consummation  of  the  other  transactions  contemplated  hereby.

11.01.2  Tax  Elections.  Purchaser  will not file any election under Section
         --------------
         338  of  the  Code  with  respect to this Agreement or the transactions
         contemplated  herein.

11.01.3  Further  Assurances.  Following  the  Closing,  Purchaser shall, and
         -------------------
         shall  cause  each of its Affiliates and Company to, from time to time,
         execute and deliver such additional instruments, documents, conveyances
         or  assurances  and  take  such other actions as shall be necessary, or
         otherwise  reasonably  requested  by  Seller  No. 1 or Seller No. 2, to
         confirm  and  assure  the  rights  and obligations provided for in this
         Agreement  and  in the Other Sellers Documents and render effective the
         consummation of the transactions contemplated thereby. Without limiting
         the  generality  of the foregoing, the parties specifically contemplate
         closing  the  transactions  contemplated  herein prior to the time that

                                       52
<PAGE>
         compliance  by  Purchaser  with  the  conditions precedent set forth in
         Section  13.02.8 relating to the releases of either Seller No. 1 and/or
         Seller  No.  2  of  their  guaranties  of  any  of  the  Line of Credit
         Indebtedness No. 1 and/or the Line of Credit Indebtedness No. 2 will be
         practicable.  As  a  result,  notwithstanding the Closing, this Section
         11.01.3  shall  require  prompt delivery thereafter by Purchaser of the
         instruments  and agreements called for herein, including that contained
         in  Section  13.02.8.

                                   ARTICLE XII

12.01    Survival  of  Representations and Warranties.  The Parties acknowledge
         --------------------------------------------
         and  agree  that  all  the  representations,  covenants, warranties and
         agreements contained in this Agreement or in any agreement, instrument,
         exhibit,  certificate,  schedule  or  other  document  delivered  in
         connection  herewith,  shall  survive  the Closing and shall be binding
         upon  the  party  giving  such  representation,  covenant,  warranty or
         agreement  and shall be fully enforceable to the extent provided for in
         Sections  12.04  and  12.05 hereof, at law or in equity, for the period
         beginning  on the date of Closing and ending two (2) years there-after,
         except  for  the  representations, warranties and agreements designated
         and identified in Section 4.01, 4.02, 4.03, 4.05, 4.08 through 4.08.11,
         4.15,  4.16,  5.01  and 5.02, which shall survive the Closing and shall
         terminate  in  accordance  with  the  statutes  of limitation governing
         written  contracts and Exhibits G and G-1, H and H-1 and I, which shall
         terminate  as  provided  therein.

12.02    Reliance  Upon  and Enforcement of Warranties and Agreements of Seller
         ----------------------------------------------------------------------
         No.  1  and  Seller  No.  2. Seller No. 1 and Seller No. 2 hereby agree
         --------------------------
         that,  notwithstanding  any right of Purchaser to fully investigate the
         affairs  of  Company  No.  1  and/or  Company No. 2, as applicable, and
         notwithstanding  knowledge  of  facts  determined  or  determinable  by
         Purchaser  pursuant  to  such  investigation or right of investigation,
         Purchaser  has  the  right  to  rely  fully  upon  the representations,
         covenants,  warranties and agreements of Seller No. 1 and/or Seller No.
         2,  as applicable, contained in this Agreement and upon the accuracy of
         any  document,  schedule,  certificate or exhibit given or delivered to
         Purchaser  pursuant  to  the  provisions  of  this  Agreement.

12.03    Reliance  Upon  and  Enforcement  of  Representations,  Warranties and
         ----------------------------------------------------------------------
         Agreements  of Purchaser. Purchaser hereby agrees that, notwithstanding
         ------------------------
         any  right  of  Seller  No.  1 or Seller No. 2 to fully investigate the
         affairs  of Purchaser and notwithstanding knowledge of facts determined
         or  determinable  by  Seller  No.  1  or  Seller No. 2 pursuant to such
         investigation or right of investigation, Seller No. 1 and Seller No. 2,
         as  applicable,  have the right to rely fully upon the representations,
         covenants,  warranties  and  agreements  of Purchaser contained in this
         Agreement and upon the accuracy of any document, certificate or exhibit
         given  or delivered to Seller No. 1 and/or Seller No. 2 pursuant to the
         provisions  of  this  Agreement.

                                       53
<PAGE>
12.04     Indemnification  by  Seller  No.  1  and  Seller  No.  2.
          --------------------------------------------------------

          (a)  Seller  No.  1  shall  indemnify  Purchaser  against  and hold it
               harmless  from  any  Losses  resulting from or arising out of any
               inaccuracy in or breach of any representation, warranty, covenant
               or  obligation  made or incurred by Seller No. 1 herein or in any
               other agreement, instrument or document delivered by Seller No. 1
               pursuant  to  the  terms of this Agreement as pertains to Company
               No.  1.  Subject  to the limitations in Section 12.10 hereof, any
               amounts  to  which  Purchaser,  its  successors  or  assigns,  is
               entitled  to  indemnification  pursuant to the provisions of this
               Section  shall be offset against the amount payable to Seller No.
               1  under  the  Note  given  to  Seller  No. 1 for his interest in
               Company  No. 2 (including proceeding against Seller No. 1 for any
               amounts  that may have been previously paid to Seller No. 1 under
               the Notes). Provided, however, the offset in any one year may not
               exceed the aggregate amount of principal and interest due on said
               applicable  subordinated  promissory  note  for  said  year  and
               then  against  any  amounts payable to Seller No. 1 under Section
               2.07.

          (b)  Seller  No.  1  and  Seller  No.  2, jointly and severally, shall
               indemnify  Purchaser against and hold it harmless from any Losses
               resulting  from  or arising out of any inaccuracy in or breach of
               any  representation,  warranty,  covenant  or  obligation made or
               incurred  by  Seller No. 1 or Seller No. 2 herein or in any other
               agreement,  instrument  or  document  delivered  by  Seller No. 1
               and/or  Seller  No.  2 pursuant to the terms of this Agreement as
               pertains  to  Company  No. 1 and/or Company No. 2. Subject to the
               limitations  in  Section  12.10  hereof,  any  amounts  to  which
               Purchaser,  its  successors  or  assigns,  is  entitled  to
               indemnification  pursuant to the provisions of this Section shall
               be  offset  against  the amount payable to Seller No. 1 or Seller
               No.  2 under the Notes (including proceeding against Seller No. 1
               and/or Seller No. 2 for any amounts that may have been previously
               paid  to Seller No. 1 or Seller No. 2 under the Notes). Provided,
               however,  the offset in any one year may not exceed the aggregate
               amount  of  principal  and  interest  due  on  said  applicable
               subordinated  promissory notes for said year and then against any
               amounts  payable  to  Seller  No. 1 or Seller No. 2 under Section
               2.07.

12.05    Indemnification  by  Purchaser.  Purchaser agrees to defend, indemnify
         ------------------------------
         and  hold  harmless  Seller No. 1 and Seller No. 2 from, against and in
         respect  of  any  and  all  Losses  resulting from or arising out of an
         inaccuracy  in  or  other  breach  of  any  representation,  warranty,
         covenant,  or obligation made or incurred by Purchaser herein or in any
         other agreement, instrument or document delivered by Purchaser pursuant
         to  the  terms  of  this  Agreement.

                                       54
<PAGE>
12.06    Notification  of  and  Participation  in  Claims.
         ------------------------------------------------

         (a)   No  claim for indemnification shall arise until notice thereof is
               given  to  the  party  from  whom  indemnity  is  sought  (the
               "Indemnifying  Party").  Such  notice  shall  be  sent  to  the
               Indemnifying Party within ten (10) days after the party asserting
               such  right  to  indemnity  (the  "Party  to be Indemnified") has
               received  notification  of  such claim, but failure to notify the
               Indemnifying  Party shall in no event prejudice the rights of the
               Party  to  be  Indemnified  under  this  Agreement,  unless  the
               Indemnifying  Party  shall be prejudiced by such failure and then
               only to the extent of such prejudice. In the event that any legal
               proceeding shall be instituted or any claim or demand is asserted
               by any third party in respect of which Seller No. 1 and/or Seller
               No.  2  on the one hand, or Purchaser on the other hand, may have
               an obligation to indemnify the other, the Party to be Indemnified
               shall give or cause to be given to the Indemnifying Party written
               notice  thereof  and the Indemnifying Party shall have the right,
               at  its option and expense, to participate in the defense of such
               proceeding,  claim  or  demand,  but  not to control the defense,
               negotiation  or  settlement  thereof,  which control shall at all
               times  rest  with  the  Party  to  be  Indemnified,  unless  the
               Indemnifying  Party  irrevocably acknowledges in writing full and
               complete responsibility for and agrees to provide indemnification
               of  the  Party to be Indemnified, in which case such Indemnifying
               Party  may  assume such control through counsel of its choice and
               at  its  expense.  In  the  event  the Indemnifying Party assumes
               control  of  the  defense,  the  Indemnifying  Party shall not be
               responsible  for  the legal costs and expenses of the Party to be
               Indemnified  in  the event the Party to be Indemnified decides to
               join  in  such defense. The Parties agree to cooperate fully with
               each  other  in  connection  with  the  mitigation,  defense,
               negotiation  or  settlement  of  any  such  third  party  legal
               proceeding,  claim  or  demand.

         (b)   If  the Party to be Indemnified is also the party controlling the
               defense,  negotiation  or  settlement  of  any matter, and if the
               Party  to be Indemnified determines to compromise the matter, the
               Party to be Indemnified shall immediately advise the Indemnifying
               Party  of the terms and conditions of the proposed settlement. If
               the  Indemnifying Party agrees to accept such proposal, the Party
               to be Indemnified shall proceed to conclude the settlement of the
               matter,  and  the  Indemnifying Party shall immediately indemnify
               the  Party  to  be  Indemnified pursuant to the terms of Sections
               12.04  and  12.05 hereunder, subject to the limitations set forth
               elsewhere  in this Section 12. If the Indemnifying Party does not
               agree  within  fourteen  (14) days to accept the settlement (said

                                       55
<PAGE>
               14-day  period  to  begin on the first business day following the
               date  such  party  receives  a  complete  copy  of the settlement
               proposal),  the  Indemnifying  Party  shall  immediately  assume
               control  of  the  defense, negotia-tion or settlement thereof, at
               that  Indemnifying  Party's  expense. Thereafter, the Party to be
               Indemnified  shall  be  indemnified  in  the  entirety  for  any
               liability  arising  out  of the ultimate defenses, negotiation or
               settlement  of  such  matter.

         (c)   If  the  Indemnifying Party is the party controlling the defense,
               negotiation  or  settlement  of  any matter, and the Indemnifying
               Party determines to compromise the matter, the Indemnifying Party
               shall immediately advise the Party to be Indemnified of the terms
               and  conditions  of  the  proposed  settlement  and  irrevocably
               acknowledge in writing full and complete responsi-bility for, and
               agree to provide, indemnification of the Party to be Indemnified.
               If  the  Party  to be Indemnified agrees to accept such proposal,
               the  Indemnifying  Party shall proceed to conclude the settlement
               of  the  matter  and  immediately  indemnify  the  Party  to  be
               Indemnified  pursuant  to  the  terms  of Sections 12.04 or 12.05
               hereunder.  If  the Party to be Indemnified does not agree within
               fourteen  (14)  days to accept the settlement (said 14-day period
               to  begin on the first business day following the date such Party
               receives  a  complete copy of the settlement proposal), the Party
               to  be  Indemnified  shall  immediately  assume  control  of  the
               defense,  negotiation  or  settlement thereof, at the Party to be
               Indemnified's  expense.  If  the final amount paid to resolve the
               claim is less than the amount of the original proposed settlement
               made  by the Indemnifying Party, then the Party to be Indemnified
               shall  receive such indemnification pursuant to Sections 12.04 or
               12.05  hereof,  including  any  and  all expenses incurred by the
               Party  to be Indemnified incurred in connection with the defense,
               negotiation  or  settlement of such matter. If the amount finally
               paid  to resolve the claim is equal to or greater than the amount
               of  the original proposed settlement proposed by the Indemnifying
               Party,  then the Indemnifying Party shall provide indemnification
               pursuant  to  Sections  12.04  and  12.05  for  the amount of the
               original settlement proposal submitted by the Indemnifying Party,
               and  the  Party  to  be  Indemnified shall be responsible for all
               amounts  in  excess of the original settlement proposal submitted
               by  the Indemnifying Party and all costs and expenses incurred by
               the  Party  to  be  Indemnified  in connection with such defense,
               negotiation  or  settlement.

12.07    Provisions  of  General  Application.  With  respect  to  any right of
         ------------------------------------
         indemnification  arising under this Agreement, the following provisions
         shall  apply:

                                       56
<PAGE>
         (a)   Procedures.  The  Party  to  be  Indemnified and the Indemnifying
               ----------
               Party  agree to cooperate in the defense of any third party claim
               or  action  subject to this Section 12, to permit the cooperation
               and  participation  of  the  other  parties  in any such claim or
               action,  and  to  promptly  notify  the  other  parties  of  the
               occurrence  of any indemnified event or any material developments
               or  amounts  due  respecting  any  indemnification  event.

         (b)   No  Implications.  Neither  the  rights  of  any  Party  to
               ----------------
               indemnification  from  another  Party  nor the obligations of any
               Party  to indemnify another Party, under this Agreement, shall in
               any  way  imply or create, and each Party specifically disclaims,
               any responsibility whatsoever by such Party for any other Party's
               liabilities  to  any  other  person  or  entity  or  Governmental
               Authority.

         (c)   Insurance.  Prior  to  enforcing  any  claim  for indemnification
               ---------
               against the Indemnifying Party under this Agreement, the Party to
               be Indemnified shall administratively file in good faith with any
               insurers  all  forms  and  submissions  required  by  applicable
               policies  for  the  proceeds  or  other  benefits  of  insurance
               coverage,  if  any,  applicable  to the claim or event from which
               such  indemnification  right  arose.  In the event that insurance
               proceeds  are  paid  to the Party to be Indemnified respecting an
               event  to  which an indemnification right applies hereunder, such
               indemnification  right  shall  apply  only to the extent that the
               amount  of  damages  indemnified  against  exceeds such insurance
               proceeds  actually  paid to the Party to be Indemnified; provided
               however,  that  collection  by  judicial or legal process of such
               insurance  proceeds  shall  not  be  a  condition  precedent  to
               asserting  or  collecting  such indemnification claims under this
               Agreement.  If  the  Indemnifying Party incurs indemnity costs or
               pays  indemnity damages under this Agreement, and the Party to be
               Indemnified subsequently receives insurance proceeds for the same
               claim  or  event,  then  the Party to be Indemnified shall refund
               such indemnity costs or damage payments to the Indemnifying Party
               from  such  insurance proceeds to the extent that the Party to be
               Indemnified  has  received  benefits  from  both  sources  (i.e.,
               payments  of  indemnity  damages  from the Indemnifying Party and
               such insurance proceeds) in excess of the amount of indemnifiable
               damages  incurred  by  or  asserted  against  the  Party  to  be
               Indemnified.

          (d)  Mitigation.  The Party to be Indemnified shall use its good faith
               ----------
               efforts  to  mitigate  any  claim  or  loss  by  any  third party
               hereunder  and  the  Indemnifying  Party  shall  be  entitled  to
               participate  in  and coordinate such mitigation with the Party to
               be  Indemnified.

                                       57
<PAGE>
12.08    Assignment  and  Accounting  for  Benefits.    To  the extent that the
         ------------------------------------------
         Indemnifying  Party shall have actually paid indemnity damages to or on
         behalf  of  the  Party  to  be Indemnified, the Party to be Indemnified
         shall  make  a  non-exclusive assignment (to the extent permitted under
         applicable  law)  to  the  Indemnifying  Party  (as  their interest may
         appear)  of the remedies, rights and claims, if any, of the Party to be
         Indemnified  against  any and all third parties for the same liability,
         including,  but not limited to, remedies, rights and claims against (i)
         liability  insurers  and  other insurance companies, and (ii) any other
         person  which  has  indemnified  the  Party  to be Indemnified for such
         liability. The parties shall cooperate reasonably in the pursuit of any
         such  remedies,  rights  and  claims.

12.09    Exclusive  Remedy.   Anything contained in this Agreement or the Other
         -----------------
         Seller  Documents  to the contrary notwithstanding, the indemnification
         rights  set  forth  in this Section 12, all of which are subject to the
         terms,  limitations,  and restrictions of this Section 12, shall be the
         exclusive remedy after Closing against Seller No. 1 and/or Seller No. 2
         and/or Purchaser for monetary damages sustained as a result of a breach
         of  a  representation,  warranty,  covenant,  or  agreement  under this
         Agreement.  Such  limitations  set  forth  in this Section 12 shall not
         impair  the  rights  of  any  of  the parties: (a) to seek non-monetary
         equitable  relief,  including (without limitation) specific performance
         or  injunctive  relief  to  redress  any  default  or  breach  of  this
         Agreement;  or  (b)  to  seek enforcement, collection, damages, or such
         non-monetary  equitable  relief  to  redress  any subsequent default or
         breach  of  any  employment agreement, non-competition agreement, lease
         agreement,  transfer  document, assumption, consent, or agreement to be
         delivered  at  Closing hereunder. In connection with the seeking of any
         non-monetary  equitable  relief,  each  of the Parties acknowledges and
         agrees  that  the  other Parties hereto would be damaged irreparably in
         the  event  that  any  of  the  provisions  of  this  Agreement are not
         performed  in  accordance  with  their  specific terms or otherwise are
         breached. Accordingly, each of the Parties hereto agrees that the other
         Party  hereto  shall  be  entitled  to  an injunction or injunctions to
         prevent  breaches  of  the  provisions of this Agreement and to enforce
         specifically  this Agreement and the terms and provisions hereof in any
         competent  court  having  jurisdiction  over  the  Parties.

                                       58
<PAGE>
12.10     Limitation  on  Liability.
          -------------------------

         (a)   Notwithstanding  anything  contained  herein  to the contrary, no
               claims  for  indemnification  shall  be made by Purchaser against
               Seller  No.  1  relating  to Company No. 1 until such time as all
               claims  hereunder  exceed  Ten  Thousand Dollars ($10,000.00) and
               then  indemnification shall be made only to the extent such claim
               or  claims  exceed  Ten  Thousand  Dollars  ($10,000.00)  in  the
               aggregate.  Notwithstanding  anything  contained  herein  to  the
               contrary,  no  claims  for  indemnification  shall  be  made  by
               Purchaser  against  Seller  No.  1  or  Seller  No. 2 relating to
               Company  No.  2  until  such  time as all claims hereunder exceed
               Forty  Thousand  Dollars  ($40,000.00),  and then indemnification
               shall  be  made  only  to  the extent such claim or claims exceed
               Forty  Thousand  Dollars  ($40,000.00)  in  the  aggregate.
               Notwithstanding anything contained herein to the contrary, in the
               event that the basket amount relating to Company No. 1 or Company
               No.  2 is not utilized, any unused amount can be allocated to the
               other  entity,  it  being  the intent of the Parties to provide a
               total aggregate basket amount hereunder of Fifty Thousand Dollars
               ($50,000.00).

         (b)   In  addition,  notwithstanding  anything  contained herein to the
               contrary,  the  maximum aggregate liability that Seller No. 1 and
               Seller  No. 2 may be collectively required to pay Purchaser under
               this  Section 12 shall be limited to an amount equal to the total
               consideration paid hereunder by Purchaser to Seller No. 1 for the
               Company  No.  1  Shares,  to  Seller  No. 1 for the Company No. 2
               Shares  (including  any  amounts  that  may be paid under Section
               2.05) and to Seller No. 2 for the Company No. 2 Non-Voting Shares
               (including  any  amounts  that  may  be paid under Section 2.05).

         (c)   Notwithstanding  anything  contained  in  this  Agreement  to the
               contrary,  the  maximum amount that Purchaser may be collectively
               required  to  pay  to Seller No. 1 and/or Seller No. 2 under this
               Section  12  as a result of any and all breaches shall be limited
               to  the total consideration that may be paid under Sections 2.02,
               2.03,  2.04 and 2.05 of this Agreement by Purchaser to Seller No.
               1  and  Seller  No.  2.

                                  ARTICLE XIII

13.          Conditions  Precedent  to  the  Obligations  of  Each  Party.  The
             ------------------------------------------------------------
         obligations  of the Parties to consummate the transactions contemplated
         hereby  shall be subject to the fulfillment, on or prior to the Closing
         Date,  of  the  following  conditions:

                                       59
<PAGE>
          1.   No  Injunction,  Etc.  The  consummation  of  the  transaction
               ---------------------
               contemplated  hereby  shall not have been restrained, enjoined or
               otherwise  prohibited by any Applicable Law, including any order,
               injunction, decree or judgment of any Court or other Governmental
               Authority.  No  Court  or other Governmental Authority shall have
               determined any Applicable Law to make illegal the consummation of
               the  transactions  contemplated  hereby  or  by the other Sellers
               Documents,  and  no proceeding with respect to the application of
               any  such  Applicable  Law  to  such  effect  shall  be  pending.

13.01    Conditions  Precedent  to  Purchaser's Obligations.  The obligations of
         -------------------------------------------------
         Purchaser  to  consummate the transactions contemplated hereby shall be
         subject  to  the  fulfillment  (or  waiver  by  Purchaser,  in its sole
         discretion) on or prior to the Closing Date of the following additional
         conditions,  which  Seller No. 1 and Seller No. 2, as applicable, agree
         to  use  reasonable  good  faith  efforts  to  cause  to  be fulfilled:

         1.    Consents.  Seller  No.  1  and Seller No. 2, as applicable, shall
               --------
               have  obtained  all  Consents  necessary  to  consummate  the
               transactions  contemplated  hereby,  unless the failure to obtain
               any  such  Consent  would not materially adversely affect Company
               No.  1  or  Company  No.  2  or  its  respective  assets.

          2.   Transfer  Documents  and  Other  Miscellaneous  Matters Regarding
               -----------------------------------------------------------------
               Company No. 1. Seller No. 1 shall have delivered to Purchaser, at
               -------------
               or  before  the  Closing,  the  following documents, all of which
               shall be in form and substance reasonably acceptable to Purchaser
               and  its  counsel:

               (i)  A  certificate  or  certificates  for  all  of Company No. 1
                    Shares.  Such  certificate(s) shall be in form for transfer,
                    duly  endorsed in blank by Seller No. 1, or with appropriate
                    duly  executed  stock  transfer  powers  attached;

               (ii) Opinion letter of Sirote & Permutt, P.C., counsel for Seller
                    No.  1,  in respect of Company No. 1, addressed to Purchaser
                    and  dated  the  Closing  Date;

               iii) All  minute  books,  stock  certificates and transfer books,
                    contracts,  policies  of  insurance, tax returns, records of
                    every  kind  and nature and all other documents and writings
                    belonging  or  relating  to  Company No. 1 and its corporate
                    organization,  business  and  assets;

                                       60
<PAGE>
               (iv) Certificates,  dated as of the most recent practicable date,
                    of the Secretary of State of Alabama as to the good standing
                    of  Company  No.  1;

               (v)  The  Disclosure  Schedule;

               (vi) Copies  of  the  Certificate of Incorporation and By-Laws of
                    Company  No.  1, certified as true and correct by an officer
                    of  Company  No.  1;

               (vii)Such  resignations  of officers and directors of Company No.
                    1  as  Purchaser  may  request;

               (viii)Such  documentation  of  Company No. 1 and Company No. 2 as
                    may  be  required  to  transfer to W. Valentz the assets set
                    forth in Exhibit E, and the payment of all consideration and
                    the  assumption of any liabilities set forth in Exhibit E by
                    W.  Valentz  pursuant  to  documentation  that  is  mutually
                    acceptable  to  counsel  for  such  parties;

               (ix) The  ByLaws  of Company No. 2 shall be amended to delete the
                    restrictions  on transfers of shares contained in Article 11
                    of  the  ByLaws  of  Company  No.  2;  and

               (x)  Such  other  documents  which  Purchaser  reasonably  deems
                    necessary  to  effectuate  this  Agreement.

          3.   Transfer  Documents  and  Other  Miscellaneous  Matters Regarding
               -----------------------------------------------------------------
               Company No. 2. Seller No. 1 and Seller No. 2 shall have delivered
               -------------
               to  Purchaser, at or before the Closing, the following documents,
               all of which shall be in form and substance reasonably acceptable
               to  Purchaser  and  its  counsel:

               (i)  A  certificate  or  certificates  for  all  of Company No. 2
                    Voting  Shares  and  all of Company No. 2 Non-Voting Shares.
                    Such  certificate(s)  shall  be  in  form for transfer, duly
                    endorsed  in blank by Seller No. 1 and Seller No. 2, or with
                    appropriate  duly  executed  stock transfer powers attached;

               (ii) Opinion letter of Sirote & Permutt, P.C., counsel for Seller
                    No. 1 and Seller No. 2, as respects Company No. 2, addressed
                    to  Purchaser  and  dated  the  Closing  Date;

               iii) All  minute  books,  stock  certificates and transfer books,
                    contracts,  policies  of  insurance, tax returns, records of
                    every  kind  and nature and all other documents and writings
                    belonging  or  relating  to  Company No. 2 and its corporate
                    organization,  business  and  assets;

                                       61
<PAGE>
               (iv) Certificates,  dated as of the most recent practicable date,
                    of  the Secretary of State of Nevada as to the good standing
                    of  Company  No.  2;

               (v)  The  Disclosure  Schedule;

               (vi) Copies  of  the  Certificate of Incorporation and By-Laws of
                    Company  No.  2, certified as true and correct by an officer
                    of  Company  No.  2;

               (vii)Such resignations of officers and directors of Company No.
                    2  as  Purchaser  may  request;  and

               (viii)Such  other  documents  which  Purchaser reasonably deems
                    necessary  to  effectuate  this  Agreement.

          4.   Certain Employment Agreements. W. Valentz and B. Vines shall have
               -------------------------------
               entered into the Employment Agreements described in Section 8.01.

          5.   Covenant Not to Compete Agreements. W. Valentz and B. Vines shall
               ----------------------------------
               have  entered  into the Covenant Not to Compete Agreements in the
               form  set  forth  in  Exhibits  G  and  G-1.

          6.   Subordination Agreement. Seller No. 1 and Seller No. 2 shall have
                ----------------------
               entered into the Subordination Agreements set forth in Exhibits D
               and  D-1.

          7.   Cancellation  and  Termination  of Employment Agreements. Company
               --------------------------------------------------------
               No.  1  and Company No. 2 and W. Valentz and B. Vines shall enter
               into  respective  agreements  in form and content satisfactory to
               Purchaser's  counsel canceling and terminating certain Employment
               Agreements  between  such  individuals  and  Company No. 1 and/or
               Company  No.  2.

          8.   Amendment  to  Lease. The current Lease between Company No. 1 and
               --------------------
               Company  No.  2  and  Valentz Properties, LLC shall be amended to
               implement  the  provisions  contained  in  Article  IX  of  this
               Agreement.

          9.   Seller  No.  1  and  Seller No. 2 shall have executed any and all
               documentation  necessary  to  cancel  any  existing  buy-sell
               agreements  between  the  shareholders.

                                       62
<PAGE>
13.02    Conditions  and  Obligations  of  Seller  No. 1 and Seller No. 2.  The
         ----------------------------------------------------------------
         obligation  of  Seller  No.  1  and  Seller  No.  2  to  consummate the
         transactions  contemplated  hereby  shall be subject to the fulfillment
         (or  waiver  by Seller No. 1 or Seller No. 2 in their sole discretion),
         on  or  prior  to  the  Closing  Date,  of  the  following  additional
         conditions, which Purchaser agrees to use reasonable good faith efforts
         to  cause  to  be  fulfilled:

          1.   Consents  and  Approvals.  Purchaser  have  obtained all Consents
               ------------------------
               necessary  to  consummate  the  transactions contemplated hereby.

          2.   Consideration and Other Miscellaneous Deliveries - Company No. 1.
               -----------------------------------------------------------------
               Purchaser  shall  have delivered to Seller No. 1 at or before the
               Closing,  as  regards Company No. 1, the following documents, all
               of  which shall be in form and substance acceptable to Seller No.
               1  and  his  counsel:

               (i)  A  certified  or  cashiers  checks  or wire transfer for the
                    aggregate  amount  to be paid to Seller No. 1 at the Closing
                    pursuant  to  Section  2.04(a)  hereof;

               (ii) Certified  copies  of  the  corporation  actions  taken  by
                    Purchaser  authorizing  the  execution,  delivery  and
                    performance  of  this  Agreement;

               (iii)A  Certificate  of  Good  Standing  for Purchaser  from  the
                    Secretary  of  State  of  Delaware  dated  no  earlier  than
                    forty-five  (45)  days  prior  to  the  Closing  Date;  and

               (iv) Opinion  letter of Lindhorst & Dreidame Co., L.P.A., counsel
                    for  Purchaser,  addressed  to  Seller  No.  1 and dated the
                    Closing  Date.
          3.   Consideration and Other Miscellaneous Deliveries - Company No. 2.
               -----------------------------------------------------------------
               Purchaser  shall  have delivered to Seller No. 1 and Seller No. 2
               at or before the Closing, as regards Company No. 2, the following
               documents, all of which shall be in form and substance acceptable
               to  Seller  No.  1 and Seller No. 2 and their respective counsel:

               (i)  A  certified  or  cashiers  check  or  wire transfer for the
                    aggregate  amount  to  be paid to each Seller at the Closing
                    pursuant  to  Section  2.07(a)  hereof;

               (ii) A  certified  or  cashiers  check  or  wire transfer for the
                    aggregate  amount to be paid to the Escrow Agent pursuant to
                    Section  2.07(b)  hereof;

               (iii)  The  Notes  as  set  forth  in  Section  2.07(c);

                                       63
<PAGE>
               (iv) Certified  copies  of  the  corporation  actions  taken  by
                    Purchaser  authorizing  the  execution,  delivery  and
                    performance  of  this  Agreement;

               (v)  A  Certificate  of  Good  Standing  for  Purchaser  from the
                    Secretary  of  State  of  Delaware  dated  no  earlier  than
                    forty-five  (45)  days  prior  to  the  Closing  Date;

               (vi) Opinion  letter of Lindhorst & Dreidame Co., L.P.A., counsel
                    for  Purchaser,  addressed  to Seller No. 1 and Seller No. 2
                    and  dated  the  Closing  Date.

          4.   Certain Employment Agreements. W. Valentz and B. Vines shall have
               -----------------------------
               entered  into the employment agreement described in Section 8.01.

          5.   Covenant Not to Compete Agreements. Seller No. 1 and Seller No. 2
               -----------------------------------
               have  entered  into  the  Covenant  Not to Compete Agreements set
               forth  in  Exhibits  G  and  G-1.

          6.   Subordination Agreement. Seller No. 1 and Seller No. 2 shall have
               -----------------------
               entered  into  the Subordination Agreement set forth in Exhibit D
               and  D-1.

          7.   Line of Credit Indebtedness. Simultaneous with the closing, or as
               ---------------------------
               soon  thereafter as reasonably possible, Purchaser shall take all
               necessary steps to procure the releases of Seller No. 1 or Seller
               No.  2  of  any  of their guarantees of any of the Line of Credit
               Indebtedness  No.  1  or  Line  of  Credit  Indebtedness  No.  2.

          8.   Other Seller Documents. Purchaser shall have entered into each of
               ----------------------
               the  Other  Seller  Documents  to  which  it  is  a  party.

                                   ARTICLE XIV

14.01    Closing.  The Closing of the sale and purchase of Company No. 1 Shares
         -------
         and Company No. 2 Voting Shares and the Company No. 2 Non-Voting Shares
         (the  "Closing") shall take place on November 7, 2000 at the offices of
         Lindhorst  &  Dreidame,  Cincinnati, Ohio, or at such other time and/or
         place  as  the  parties  may  mutually agree upon. The Closing shall be
         deemed effective as of the day of Closing. The day on which the Closing
         actually  occurs  is  herein sometimes referred to as the Closing Date.

                                       64
<PAGE>
                                   ARTICLE XV

15.      General  Provisions.
         -------------------

15.01    Further  Documents.  The Parties will, upon request at any time before
         ------------------
         or  after  Closing,  execute, deliver and/or furnish all such documents
         and  instruments,  and do or cause to be done all such acts and things,
         as  may  be reasonably necessary to carry out the purpose and intent of
         this  Agreement.

15.02    Publicity.  Neither  Seller No. 1, nor Seller No. 2, nor Company No. 1,
         ---------
         nor  Company  No.  2, nor Purchaser shall make any public announcements
         concerning  this  transaction  without the prior written consent of the
         other  Parties  hereto. Nothing herein contained shall restrict Company
         No.  1  or  Company  No.  2  or  Purchaser  from communicating with its
         employees  concerning  this  transaction.  Each  Party  shall keep such
         communication  confidential,  and shall use its best efforts to prevent
         its  respective  employees  from  disseminating such information to the
         public.  Nothing herein contained shall prohibit any disclosure that is
         required  by  law  or  a  court  of  competent  jurisdiction.

15.03    Expenses.  Except  to  the  extent  otherwise  specifically   provided
         --------
         herein, Purchaser will bear and pay all of its expenses incident to the
         transactions  contemplated  by  this  Agreement  which  are incurred by
         Purchaser  or  its  representatives  and  Seller No. 1 and Seller No. 2
         shall  bear  and  pay  all of the expenses incident to the transactions
         contemplated  by  this Agreement which were incurred by Seller No. 1 or
         Seller  No.  2  or  their  representatives.

15.04    Notices.  All  notices  and  other  communications  required  by  this
         -------
         Agreement shall be in writing and shall be deemed given if delivered by
         hand  or  mailed  by  registered mail or certified mail, return receipt
         requested,  to  the  appropriate  party at the following address (or at
         such other address for a party as shall be specified by notice pursuant
         hereto):

         (a)     If  to  Purchaser,  to:
                 Pomeroy  Computer  Resources,  Inc.
                 1020  Petersburg  Road
                 Hebron,  Kentucky  41048

                 With  a  copy  to:
                 James  H.  Smith  III,  Esq.
                 Lindhorst  &  Dreidame  Co.,  L.P.A.
                 312  Walnut  Street,  Suite  2300
                 Cincinnati,  Ohio  45201-4091

                                       65
<PAGE>
         (b)     If  to  Seller  No.  1,  to:
                 William  Valentz
                 1109  Rollinghills  Circle
                 Birmingham,  Alabama  35244

                 With  a  copy  to:
                 Richard  Cohn,  Esq.
                 Sirote  &  Permutt,  P.C.
                 2311  Highland  Avenue  South
                 P.O.  Box  55727
                 Birmingham,  Alabama  35255-5727

         (c)     If to Seller No. 1 or Seller No. 2, as regards Company No. 2,
                 to:
                 William  Valentz
                 1109  Rollinghills  Circle
                 Birmingham,  Alabama  35244

                 With  a  copy  to:
                 Richard  Cohn,  Esq.
                 Sirote  &  Permutt,  P.C.
                 2311  Highland  Avenue  South
                 P.O.  Box  55727
                 Birmingham,  Alabama  35255-5727

15.05    Binding  Effect.  Except  as  may  be  otherwise provided herein, this
         ---------------
         Agreement  and  all  provisions  hereof shall be binding upon and shall
         inure  to the benefit of the Parties hereto and their respective heirs,
         legal  representatives,  successors  and  assigns.  Except as otherwise
         provided  in  this  Agreement,  no  Party  shall  assign  its rights or
         obligations  hereunder  prior  to  Closing  without  the  prior written
         consent  of  the  other  Party.

15.06    Headings.  The  headings in this Agreement are intended solely for the
         --------
         convenience  of  reference  and  shall  be  given   no  effect  in  the
         construction  or  interpretation  of  this  Agreement.

15.07    Schedules  and  Exhibits.  Schedules  and exhibits referred to in  this
         ------------------------
         Agreement  constitute  and  integral part of this Agreement as if fully
         rewritten  herein.  Any  disclosure  made  on  any  Schedule or Exhibit
         delivered  pursuant  hereto  shall be deemed to have been disclosed for
         purposes  of  any  other  Schedule  or  Exhibit  required  hereby.

15.08    Counterparts.  This  Agreement  may  be  executed  in  multiple
         ------------
         counterparts,  each  of  which  shall be deemed an original, but all of
         which  constitute  together  one  and  the  same  document.

                                       66
<PAGE>
15.09    Governing  Law.  This  Agreement shall be construed in accordance  with
         --------------
         and  governed  by  the  laws  of  the  State  of  Alabama.

15.10    Severability.  If  any  provision  of  this  Agreement  shall  be  held
         ------------
         unenforceable,  invalid  or  void  to  any  extent for any reason, such
         provision  shall  remain  in  force  and  effect  to the maximum extent
         allowable,  if any, and the enforceability or validity of the remaining
         provisions  of  this  Agreement  shall  not  be  affected  thereby.

15.11    Waivers,  Remedies  Accumulated.  No  waiver  of  any  right  or option
         -------------------------------
         hereunder  by any Party shall operate as a waiver of any other right or
         option,  for  the  same  right or option with respect to any subsequent
         occasion for its exercise, or of any right to damages. No waiver by any
         Party  or  any  breach  of  this  Agreement or of any representation or
         warranty  contained  herein shall be held to constitute a waiver of any
         other  breach  or  a  continuation  of  the  same  breach. All remedies
         provided  in  this  Agreement  are  in  addition to all of the remedies
         provided  by  law. No waiver of any of the provisions of this Agreement
         shall  be  valid  and  enforceable unless such waiver is in writing and
         signed  by  the  party  granting  the  same.

                                       67
<PAGE>
15.12    Entire  Agreement.  This Agreement and the agreements, instruments and
         -----------------
         other  documents  to  be  delivered  hereunder  constitute  the  entire
         understand  and  agreement  concerning  the  subject matter hereof. All
         negotiations between the Parties hereto are merged into this Agreement,
         and  there are no representations, warranties, covenants, understanding
         or  agreements,  oral  or  otherwise,  in  relation thereto between the
         Parties  other  than  those  incorporated  herein  and  to be delivered
         hereunder.  Except  as  otherwise  expressed  or  contemplated  by this
         Agreement,  nothing  expressed or implied in this Agreement is intended
         or  shall  be  construed so as to grant or refer on any person, firm or
         corporation  other  than  the  Parties  hereto any rights or privileges
         hereunder.  No  supplement, modification or amendment of this Agreement
         shall  be  binding  unless  executed  in writing by the Parties hereto.

15.13    Business  Records.  Seller No. 1 shall be permitted to retain copies of
         ----------------
         such  books  and  records  relating to the business of Company No. 1 as
         relates  to  the  accounting  and tax matters of the business, and have
         access  to  all original copies of records so delivered to Purchaser at
         reasonable  times, for any reasonable business purpose, for a period of
         six  years  after  the  Closing  Date. Seller No. 1 and/or Seller No. 2
         shall  be permitted to retain copies of such books and records relating
         to  the  business of Company No. 2 as relates to the accounting and tax
         matters  of  the  business,  and  have access to all original copies of
         records  so  delivered  to  Purchaser  at  reasonable  times,  for  all
         reasonable  business  purpose,  for  a  period  of  six years after the
         Closing  Date.

15.14    Construction  of Agreement.  In the event this Agreement is interpreted
         -------------------------
         by  any  court  of competent jurisdiction, no Party shall be deemed the
         drafter of this Agreement and such court of law shall not construe this
         Agreement  or  any  provision  thereof against any Party as the drafter
         thereof.

15.15    Knowledge.  Whenever  in this  Agreement the terms "knowledge" or "best
         ---------
         knowledge" are used with respect to any Party, it shall mean the actual
         knowledge  of  the Party, or the officers and directors of the Party or
         Company  No.  1  or  Company  No.  2,  as  applicable.

IN  WITNESS  WHEREOF,  the  Parties hereto have caused this Agreement to be duly
executed  as  of  the  day  and  year  first  above  written.

                                       68
<PAGE>
                               PURCHASER:

                               POMEROY  COMPUTER  RESOURCES,  INC.

                               By:  _______________________________

                                       69
<PAGE>
                               SELLER  -  COMPANY  NO.  1:

                               ___________________________________
                               WILLIAM  VALENTZ

                               SELLERS  -  COMPANY  NO.  2:

                               ___________________________________
                               WILLIAM  VALENTZ

                               ___________________________________
                               BARRY  VINES

                                       70
<PAGE>

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00023-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00023-of-00352.parquet"}]]