Document:

EXHIBIT 4.3

Rights Certificate No.:  _______________            Number of Rights:  _________

THE TERMS AND CONDITIONS OF THE RIGHTS OFFERING ARE SET FORTH IN THE COMPANY'S
PROSPECTUS DATED JUNE __, 2005 (THE "PROSPECTUS") AND ARE INCORPORATED HEREIN BY
REFERENCE. COPIES OF THE PROSPECTUS ARE AVAILABLE UPON REQUEST FROM THE COMPANY.

                           ADVANCED BIOPHOTONICS INC.

              Incorporated under the laws of the State of Delaware

                                                               CUSIP NO.: 00752G

                         SUBSCRIPTION RIGHTS CERTIFICATE
              Evidencing Subscription Rights to Purchase Shares of
  Series B Convertible Preferred Stock and Warrants to Purchase Common Stock of
                           Advanced BioPhotonics Inc.

                       Subscription Price: $.50 per share

  The Subscription Rights Will Expire If Not Exercised On or Before 5:00 P.M.,
                    Eastern Daylight Time, on July ___, 2005.

REGISTERED OWNER:  _______________

      THIS CERTIFIES THAT the registered owner whose name is inscribed hereon is
the owner of the number of subscription rights ("Rights") set forth above. Each
whole Right entitles the holder thereof, or its assigns, to subscribe for and
purchase, at the subscription price per share of $.50 (the "Subscription
Price"), one share of Series B Convertible Preferred Stock, par value $.01 per
share ("Series B Preferred Stock") of Advanced BioPhotonics Inc., a Delaware
corporation (the "Company"), and five-year warrants to purchase that number of
shares of the Company's common stock, par value $.001 per share, equal to 50% of
the number of shares of Series B Preferred Stock acquired by the registered
owner (the "Basic Subscription Right"), pursuant to a rights offering (the
"Rights Offering"), on the terms and subject to the conditions set forth in the
Prospectus and the "Instructions for Use of Subscription Rights Certificates"
accompanying this Subscription Rights Certificate.

      If any shares of Series B Preferred Stock available for purchase in the
Rights Offering are not purchased by other holders of Rights pursuant to the
exercise of their Basic Subscription Right (the "Excess Shares"), any Rights
holder that exercises its Basic Subscription Rights in full and any stockholder
of the Company who purchased shares of the Company's Series A Convertible
Preferred Stock, par value $.01 per share, and common stock purchase warrants
from the Company in December 2004 may subscribe for a number of Excess Shares
pursuant to the terms and conditions of the Rights Offering, subject to
proration, as described in the Prospectus (the "Over-Subscription Right"). The
Rights represented by this Subscription Rights Certificate may be exercised by
completing "Form 1 -- Exercise of Subscription Rights" set forth on the attached
"Instructions for Use of Subscription Rights Certificate" and any other
appropriate forms set forth thereon and by returning the full payment of the
Subscription Price for each Right subscribed for in accordance with the
"Instructions for Use of Subscription Rights Certificate" accompanying this
Subscription Rights Certificate. The Rights evidenced by this Subscription
Rights Certificate may also be transferred or sold by completing the appropriate
forms set forth on the attached "Instructions for Use of Subscription Rights
Certificates" accompanying this Subscription Rights Certificate.

      The Rights evidenced by this Subscription Rights Certificate are
transferable on the books of the Company in person or by duly authorized
attorney upon surrender of this Subscription Rights Certificate properly
endorsed.

      This Subscription Rights Certificate is not valid unless countersigned by
the transfer agent and registered by the registrar.
<PAGE>

      IN WITNESS WHEREOF, the Company has caused this Subscription Rights
Certificate to be duly executed under its corporate seal.

Dated:  _______________, 2005

                                        ADVANCED BIOPHOTONICS INC.

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

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

COUNTERSIGNED AND REGISTERED BY:

CORPORATE STOCK
TRANSFER, INC. (Denver, CO)
Transfer Agent And Registrar

By:
    ------------------------------------
    Name:
    Title:
<PAGE>

             INSTRUCTIONS FOR USE OF SUBSCRIPTION RIGHTS CERTIFICATE

        DELIVERY OPTIONS FOR SUBSCRIPTION RIGHTS CERTIFICATE AND PAYMENT

                              For delivery by mail:

                         Corporate Stock Transfer, Inc.
                    3200 Cherry Creek South Drive, Suite 240
                                Denver, CO 80209
                       Attention: Carylyn Bell, President

                     By hand delivery or overnight courier:

                         Corporate Stock Transfer, Inc.
                    3200 Cherry Creek South Drive, Suite 240
                                Denver, CO 80209
                       Attention: Carylyn Bell, President
                               Tel: (303) 282-4800

                   Delivery other than in the manner or to the
                         addresses listed above will not
                           constitute valid delivery.

                PLEASE PRINT ALL INFORMATION CLEARLY AND LEGIBLY.

FORM 1 -- EXERCISE OF SUBSCRIPTION RIGHTS

      To subscribe for shares pursuant to your Basic Subscription Right, please
complete lines (a) and (c) and sign under Form 4 below. To subscribe for shares
pursuant to your Over-subscription Right, please also complete line (b) and sign
under Form 4 below.

(a)   I apply for _______ Shares  x     $.50     = $_____________
             (No. of new Shares)                       (subscription price)

      If you have exercised your Basic Subscription Right in full or if you
purchased shares of series A convertible preferred stock and warrants to
purchase common stock in Advanced BioPhotonics' December 2004 private placement
and wish to subscribe for shares pursuant to your Over-Subscription Right:

(b)   I apply for _______ Shares  x     $.50     = $_____________
             (No. of new Shares)                       (subscription price)

(c)   Total Amount of Payment Enclosed = $

METHOD OF PAYMENT (CHECK ONE):

[_]   Check or bank draft drawn on a U.S. bank, or postal, telegraphic or
      express money order payable to "Corporate Stock Transfer, Inc., as
      Subscription Agent for Advanced BioPhotonics Inc." Funds paid by an
      uncertified check may take at least five business days to clear.

[_]   Wire transfer of immediately available funds directly to the account
      maintained by Corporate Stock Transfer, Inc. as Subscription Agent for
      Advanced BioPhotonics Inc., for purposes of accepting subscriptions in
      this Rights Offering, _______ at ABA #___________, Corporate Stock
      Transfer, Inc. Escrow Account No. ___________.

FORM 2 -- SALE OR TRANSFER TO DESIGNATED TRANSFEREE OR THROUGH BANK OR BROKER

      To sell or transfer your subscription rights to another person, complete
this Form and have your signature guaranteed under Form 5. To sell your
subscription rights through your bank or broker, sign below under this Form 2
and have your signature guaranteed under Form 5, but leave the rest of this Form
2 blank.

      For value received, _________ of the subscription rights represented by my
Subscription Rights Certificate, designated as Rights Certificate No. ______,
are hereby assigned to:

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                          (Print Full Name of Assignee)

--------------------------------------------------------------------------------
                              (Print Full Address)

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                         (Tax ID or Social Security No.)

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                            Signature(s) of Assignor

IMPORTANT: The signature(s) must correspond with the name(s) as printed on the
face of the Subscription Rights Certificate in every particular, without
alteration or enlargement, or any other change whatsoever.

FOR INSTRUCTIONS ON THE USE OF THE SUBSCRIPTION RIGHTS CERTIFICATES, CONSULT
CORPORATE STOCK TRANSFER, INC. THE SUBSCRIPTION AGENT. STOCKHOLDERS, BANKS AND
BROKERAGE FIRMS MAY CALL (303) 282-4800.

FORM 3-- DELIVERY TO DIFFERENT ADDRESS

      If you wish for the Series B Preferred Stock and warrants underlying your
subscription rights to be delivered to an address different from that shown on
the face of this Subscription Rights Certificate, please enter the alternate
address below, sign under Form 4 and have your signature guaranteed under Form
5.

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--------------------------------------------------------------------------------

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FORM 4 -- SIGNATURE

      I acknowledge that I have received the Prospectus for the Rights Offering
and I hereby irrevocably subscribe for the number of shares indicated above on
the terms and conditions specified in the Prospectus.

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                                  Signature(s)

IMPORTANT: The signature(s) must correspond with the name(s) as printed on the
face of this Subscription Rights Certificate in every particular, without
alteration or enlargement, or any other change whatsoever.
<PAGE>

FORM 5 -- SIGNATURE GUARANTEE

      This form must be completed if you have completed any portion of Forms 2
or 3.

Signature Guaranteed:

--------------------------------------------------------------------------------
                             (Name of Bank or Firm)

By:
--------------------------------------------------------------------------------
                             (Signature of Officer)

IMPORTANT: The signature(s) should be guaranteed by an eligible guarantor
institution (bank, stock broker, savings & loan association or credit union)
with membership in an approved signature guarantee medallion program pursuant to
Securities and Exchange Commission Rule l7 Ad-15.
<PAGE>

                          NOTICE OF GUARANTEED DELIVERY

                       With Respect to Rights to Purchase
  Series B Convertible Preferred Stock and Warrants to Purchase Common Stock of
                           Advanced BioPhotonics Inc.
                             Expiring on July , 2005
                        5:00 p.m., Eastern Daylight Time.

      This form, or one substantially equivalent hereto, must be used by any
holder of Rights who wishes to subscribe for shares of Series B Convertible
Preferred Stock, $.01 par value per share ("Series B Preferred Stock"), and
five-year warrants to purchase shares of common stock of Advanced BioPhotonics
Inc. (the "Company") and (i) whose certificates evidencing the Rights (the
"Subscription Rights Certificates") are not immediately available of (ii) who
cannot deliver his Subscription Certificates on or before 5:00 p.m. Eastern
Daylight Time on July , 2005 (the "Expiration Date"). This form, together with
payment in full for shares of Series B Preferred Stock and warrants subscribed
for, must be delivered to the Subscription Agent by mail or hand delivery and
must be so delivered by the Expiration Date. Unless otherwise defined herein,
all capitalized terms used herein have the same meaning as set forth in the
Company's Prospectus dated July , 2005 (the "Prospectus"). The name, address,
telephone number and facsimile number of the Subscription Agent are as follows:

                         Corporate Stock Transfer, Inc.
                            Telephone: (303) 282-4800
                            Facsimile: (303) 282-5800

                     If By Hand, Mail or Overnight Courier:
                         Corporate Stock Transfer, Inc.
                          3200 Cherry Creek South Drive
                                    Suite 240
                             Denver, Colorado 80209
                       Attention: Carylyn Bell, President

      The undersigned hereby represents that he or she is the holder of
Subscription Rights Certificates representing ________ Rights and that such
Subscription Rights Certificates cannot be delivered to the Subscription Agent
on or prior to the Expiration Date. The undersigned hereby elects to exercise
_______ of the Rights represented by the Subscription Rights Certificates to
purchase ________ shares of Series B Preferred Stock and warrants to purchase
that number of shares of common stock equal to 50% of the number of shares of
Series B Preferred Stock subscribed for by the undersigned. The undersigned
hereby tenders $_________ ($.50 per share of Series B Preferred Stock subscribed
for) in full payment for the shares of Series B Preferred Stock and warrants
subscribed for. The undersigned hereby agrees to tender his Subscription Rights
Certificates evidencing the Rights exercised hereby within three business days
following the date hereof, and that the failure to so deliver such certificates
may, in the Company's sole discretion, render the exercise of the Rights
hereunder void and of no force or effect.

                                       -----------------------------------------
                                       Signature(s)

                                       -----------------------------------------
                                       Name(s) (please print)

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

                                       -----------------------------------------
                                       Area Code and Telephone Number

                                       Date: ________________, 2005
<PAGE>

                                    GUARANTEE
                   (Not to be used for a signature guarantee)

      The undersigned, a firm which is a member of a registered national
securities exchange or the National Association of Securities Dealers, Inc., or
is a commercial bank or trust company having an office in the United States,
guarantees that the above named person(s) own(s) the Rights exercised hereby
within the meaning of Rule 10b-4 under the Securities Exchange Act of 1934, as
amended, and (b) that such firm shall deliver to the Subscription Agent the
Subscription Rights Certificates representing the Rights described above by 5:00
p.m. Eastern Daylight Time on the third business day following the Expiration
Date.

                                     -------------------------------------------
                                     Name of Firm

                                     -------------------------------------------
                                     Authorized Signature

                                     -------------------------------------------
                                     Name of Authorized Signatory (please print)

                                     -------------------------------------------
                                     Address of Firm

                                     -------------------------------------------
                                     Area Code and Telephone Number of Firm

                                     Date: ________________, 2005
<PAGE>

                                  INSTRUCTIONS

      1. Delivery of this Notice of Guaranteed Delivery. A properly completed
and duly executed copy of this Notice of Guaranteed Delivery together with
payment in full, in United States Dollars, for the shares of Series B Preferred
Stock and warrants to purchase common stock subscribed for must be received by
the Subscription Agent at its address set forth on the cover page prior to 5:00
p.m., Eastern Daylight Time, on the Expiration Date. The method of delivery of
this Notice of Guaranteed Delivery to the Subscription Agent is at the election
and risk of the holder of Rights but, except as otherwise provided below, the
delivery will be deemed made only when actually received by the Subscription
Agent. If such delivery is by mail, it is recommended that the holder of Rights
used insured, registered mail with return receipt requested. For a description
of the guaranteed delivery procedure, see "The Subscription Rights
Offering--Guaranteed Delivery Procedures" in the Prospectus, available from the
Subscription Agent.

      2. Signatures on this Notice of Guaranteed Delivery. If this Notice of
Guaranteed Delivery is signed by the holder of the Subscription Certificate(s)
referred to herein, the signature must correspond with the name(s) of the
registered holder(s) of the Subscription Certificate(s) without alteration or
any change whatsoever.

      If this Notice of Guaranteed Delivery is signed by a person other than the
holder or holders of the Subscription Certificate(s) listed, this Notice of
Guaranteed Delivery must be accompanied by an appropriate power signed in the
name(s) of the registered holder(s) of the Subscription Certificate(s) without
alteration or any change whatsoever.

      If this Notice of Guaranteed Delivery is signed by a trustee, executor,
administrator, guardian, attorney-in-fact, officer of a corporation or other
person action in a fiduciary or representative capacity, such person should so
indicate when signing and, unless waived by the Subscription Agent, evidence
satisfactory to the Subscription Agent of his or her authority so to act must be
submitted with this Notice of Guaranteed Delivery.TECHEDGE, INC.

                          2005 EQUITY COMPENSATION PLAN

      1. Purposes of the Plan. The purposes of this Techedge, Inc. 2005 Equity
Compensation Plan (the "Plan") are: to attract and retain the best available
personnel for positions of substantial responsibility, to provide additional
incentives to Employees, Directors and Consultants, and to promote the success
of the Company and any Parent or Subsidiary. Options granted under the Plan may
be Incentive Stock Options or Nonstatutory Stock Options, as determined by the
Administrator at the time of grant. Stock Purchase Rights, Stock Awards and
Unrestricted Shares may also be granted under the Plan.

      2. Definitions. As used herein, the following definitions shall apply:

      "Administrator" means a Committee which has been delegated the
responsibility of administering the Plan in accordance with Section 4 of the
Plan or, if there is no such Committee, the Board.

      "Applicable Laws" means the requirements relating to the administration of
equity compensation plans under the applicable corporate and securities laws of
any of the states in the United States, U.S. federal securities laws, the Code,
any stock exchange or quotation system on which the Common Stock is listed or
quoted and the applicable laws of any foreign country or jurisdiction where
Awards are, or will be, granted under the Plan.

      "Award" means an Option, a Stock Purchase Right, a Stock Award and/or the
grant of Unrestricted Shares.

      "Board" means the Board of Directors of the Company.

      "Cause", with respect to any Service Provider, means (unless otherwise
determined by the Administrator) such Service Provider's (i) conviction of, or
plea of nolo contendere to, a felony or crime involving moral turpitude; (ii)
fraud on or misappropriation of any funds or property of the Company; (iii)
personal dishonesty, willful misconduct, willful violation of any law, rule or
regulation (other than minor traffic violations or similar offenses) or breach
of fiduciary duty which involves personal profit; (iv) willful misconduct in
connection with the Service Provider's duties; (v) chronic use of alcohol, drugs
or other similar substances which affects the Service Provider's work
performance; or (vi) material breach of any provision of any employment,
non-disclosure, non-competition, non-solicitation or other similar agreement
executed by the Service Provider for the benefit of the Company, all as
reasonably determined by the Committee, which determination will be conclusive.

      "Code" means the Internal Revenue Code of 1986, as amended.

      "Committee" means a committee of Directors appointed by the Board in
accordance with Section 4 of the Plan.

      "Common Stock" means the common stock, par value $.0001 per share, of the
Company.

      "Company" means Techedge, Inc., a Delaware corporation.

      "Consultant" means any person, including an advisor, engaged by the
Company or a Parent or Subsidiary to render services to such entity, other than
an Employee or a Director.

                                       1
<PAGE>

      "Director" means a member of the Board.

      "Disability" means total and permanent disability as defined in Section
22(e)(3) of the Code.

      "Employee" means any person, including officers and Directors, serving as
an employee of the Company or any Parent or Subsidiary. An individual shall not
cease to be an Employee in the case of (i) any leave of absence approved by the
Company or (ii) transfers between locations of the Company or between the
Company, its Parent, any Subsidiary or any successor. For purposes of an Option
initially granted as an Incentive Stock Option, if a leave of absence of more
than three months precludes such Option from being treated as an Incentive Stock
Option under the Code, such Option thereafter shall be treated as a Nonstatutory
Stock Option for purposes of this Plan. Neither service as a Director nor
payment of a director's fee by the Company shall be sufficient to constitute
"employment" by the Company.

      "Exchange Act" means the Securities Exchange Act of 1934, as amended.

      "Fair Market Value" means, as of any date, the value of Common Stock
determined as follows:

            (i) if the Common Stock is listed on any established stock exchange
or a national market system, including without limitation the Nasdaq National
Market or The Nasdaq SmallCap Market of The Nasdaq Stock Market, the Fair Market
Value of a Share of Common Stock shall be the closing sales price of a Share of
Common Stock (or the closing bid, if no such sales were reported) as quoted on
such exchange or system for the last market trading day prior to the time of
determination, as reported in The Wall Street Journal or such other source as
the Administrator deems reliable;

            (ii) if the Common Stock is regularly quoted by a recognized
securities dealer but is not listed in the manner contemplated by clause (i)
above, the Fair Market Value of a Share of Common Stock shall be the mean
between the high bid and low asked prices for the Common Stock on the last
market trading day prior to the day of determination, as reported in The Wall
Street Journal or such other source as the Administrator deems reliable; or

            (iii) if neither clause (i) above nor clause (ii) above applies, the
Fair Market Value shall be determined in good faith by the Administrator.

      "Incentive Stock Option" means an Option intended to qualify as an
incentive stock option within the meaning of Section 422 of the Code and the
regulations promulgated thereunder.

      "Nonstatutory Stock Option" means an Option not intended to qualify as an
Incentive Stock Option.

      "Notice of Grant" means a written or electronic notice evidencing certain
terms and conditions of an individual Option grant, Stock Purchase Right grant,
Stock Award grant or grant of Unrestricted Shares. The Notice of Grant
applicable to Stock Options shall be part of the Option Agreement.

      "Option" means a stock option granted pursuant to the Plan.

                                       2
<PAGE>

      "Option Agreement" means an agreement between the Company and an Optionee
evidencing the terms and conditions of an individual Option grant. Each Option
Agreement shall be subject to the terms and conditions of the Plan.

      "Optioned Stock" means the Common Stock subject to an Option or Stock
Purchase Right.

      "Optionee" means the holder of an outstanding Option or Stock Purchase
Right granted under the Plan.

      "Parent" means a "parent corporation" of the Company (or, in the context
of Section 15(c) of the Plan, of a successor corporation), whether now or
hereafter existing, as defined in Section 424(e) of the Code.

      "Participant" shall mean any Service Provider who holds an Option, a Stock
Purchase Right, Restricted Stock, a Stock Award or Unrestricted Shares granted
or issued pursuant to the Plan.

      "Restricted Stock" means shares of Common Stock acquired pursuant to a
grant of Stock Purchase Rights under Section 11 of the Plan.

      "Restricted Stock Purchase Agreement" means a written agreement between
the Company and an Optionee evidencing the terms and restrictions applicable to
stock purchased under a Stock Purchase Right. Each Restricted Stock Purchase
Agreement shall be subject to the terms and conditions of the Plan and the
applicable Notice of Grant.

      "Rule 16b-3" means Rule 16b-3 of the Exchange Act or any successor to such
Rule 16b-3, as such rule is in effect when discretion is being exercised with
respect to the Plan.

      "Section 16(b)" means Section 16(b) of the Exchange Act.

      "Service Provider" means an Employee, Director or Consultant.

      "Share" means a share of the Common Stock, as adjusted in accordance with
Section 15 of the Plan.

      "Stock Award" means an Award of Shares pursuant to Section 12 of the Plan.

      "Stock Award Agreement" means an agreement, approved by the Administrator,
providing the terms and conditions of a Stock Award.

      "Stock Award Shares" means Shares subject to a Stock Award.

      "Stock Awardee" means the holder of an outstanding Stock Award granted
under the Plan

      "Stock Purchase Right" means the right to purchase Common Stock pursuant
to Section 11 of the Plan, as evidenced by a Notice of Grant.

      "Subsidiary" means a "subsidiary corporation" of the Company (or, in the
context of Section 15(c) of the Plan, of a successor corporation), whether now
or hereafter existing, as defined in Section 424(f) of the Code.

                                       3
<PAGE>

      "Unrestricted Shares" means a grant of Shares made on an unrestricted
basis pursuant to Section 13 of the Plan.

      3. Stock Subject to the Plan. Subject to the provisions of Section 15 of
the Plan, the maximum aggregate number of Shares that may be issued under the
Plan is 8,500,000 Shares. The Shares may be authorized but unissued, or
reacquired, shares of Common Stock. If an Option or Stock Purchase Right expires
or becomes unexercisable without having been exercised in full or is canceled or
terminated, or if any Shares of Restricted Stock or Shares underlying a Stock
Award are forfeited or reacquired by the Company, the Shares that were subject
thereto shall be added back to the Shares available for issuance under the Plan.

      4. Administration of the Plan.

            (a) Procedure.

                  (i) Multiple Administrative Bodies. Different Committees with
respect to different groups of Service Providers may administer the Plan.

                  (ii) Section 162(m). To the extent that the Administrator
determines it to be desirable to qualify Awards granted hereunder as
"performance-based compensation" within the meaning of Section 162(m) of the
Code, the Plan shall be administered by a Committee of two or more "outside
directors" within the meaning of Section 162(m) of the Code and the regulations
promulgated thereunder.

                  (iii) Rule 16b-3. If the Company is subject to Section 16(b),
the transactions contemplated hereunder shall (from the date that the Company is
first subject to Section 16(b)), be structured to satisfy the requirements for
exemption under Rule 16b-3.

                  (iv) Other Administration. Other than as provided above, the
Plan shall be administered by (A) the Board or (B) a Committee, which committee
shall be constituted to satisfy Applicable Laws.

            (b) Powers of the Administrator. Subject to the provisions of the
Plan, and in the case of a Committee, subject to the specific duties delegated
by the Board to such Committee, the Administrator shall have the authority, in
its discretion:

                  (i) to determine the Fair Market Value;

                  (ii) to select the Service Providers to whom Options, Stock
Purchase Rights, Stock Awards and Unrestricted Shares may be granted hereunder;

                  (iii) to determine the number of shares of Common Stock to be
covered by each Award granted hereunder;

                  (iv) to approve forms of agreement for use under the Plan;

                  (v) to determine the terms and conditions, not inconsistent
with the terms of the Plan, of any Award granted hereunder and of any Restricted
Stock Purchase Agreement. Such terms and conditions include, but are not limited
to, the exercise price, the time or times when Options or Stock Purchase Rights
may be exercised (which may be based on performance criteria), any vesting,
acceleration or waiver of forfeiture provisions, and any restriction or
limitation regarding any Option, Stock Purchase Right or Stock Award, or the
Shares of Common Stock relating thereto, based in each case on such factors as
the Administrator, in its sole discretion, shall determine;

                                       4
<PAGE>

                  (vi) to construe and interpret the terms of the Plan, Awards
granted pursuant to the Plan and agreements entered into pursuant to the Plan;

                  (vii) to prescribe, amend and rescind rules and regulations
relating to the Plan, including rules and regulations relating to sub-plans
established for the purpose of qualifying for preferred tax treatment under
foreign tax laws;

                  (viii)to modify or amend each Award (subject to Section 18(c)
of the Plan), including the discretionary authority to extend the
post-termination exercisability period of Options longer than is otherwise
provided for in the Plan;

                  (ix) to allow grantees to satisfy withholding tax obligations
by having the Company withhold from the Shares to be issued upon exercise of an
Option that number of Shares having a Fair Market Value equal to the amount
required to be withheld, provided that withholding is calculated at the minimum
statutory withholding level. The Fair Market Value of the Shares to be withheld
shall be determined on the date that the amount of tax to be withheld is to be
determined. All determinations to have Shares withheld for this purpose shall be
made by the Administrator in its discretion;

                  (x) to reduce the exercise price of any Option or Stock
Purchase Right to the then current Fair Market Value if the Fair Market Value of
the Common Stock covered by such Option or Stock Purchase Right shall have
declined since the date the Option or Stock Purchase Right was granted;

                  (xi) to authorize any person to execute on behalf of the
Company any agreement entered into pursuant to the Plan and any instrument
required to effect the grant of an Award previously granted by the
Administrator; and

                  (xii) to make all other determinations deemed necessary or
advisable for administering the Plan.

            (c) Effect of Administrator's Decision. The Administrator's
decisions, determinations and interpretations shall be final and binding on all
holders of Awards and Restricted Stock. None of the Board, the Committee or the
Administrator, nor any member or delegate thereof, shall be liable for any act,
omission, interpretation, construction or determination made in good faith in
connection with the Plan, and each of the foregoing shall be entitled in all
cases to indemnification and reimbursement by the Company in respect of any
claim, loss, damage or expense (including without limitation reasonable
attorneys' fees) arising or resulting therefrom to the fullest extent permitted
by law and/or under any directors' and officers' liability insurance coverage
which may be in effect from time to time.

      5. Eligibility. Nonstatutory Stock Options, Stock Purchase Rights, Stock
Awards and Unrestricted Shares may be granted to Service Providers. Incentive
Stock Options may be granted only to Employees. Notwithstanding anything
contained herein to the contrary, an Award may be granted to a person who is not
then a Service Provider; provided, however, that the grant of such Award shall
be conditioned upon such person becoming a Service Provider at or prior to the
time of the execution of the agreement evidencing such Award.

                                       5
<PAGE>

      6. Limitations.

            (a) Each Option shall be designated in the Option Agreement as
either an Incentive Stock Option or a Nonstatutory Stock Option. However,
notwithstanding such designation, if a single Employee becomes eligible in any
given year to exercise Incentive Stock Options for Shares having a Fair Market
Value in excess of $100,000, those Options representing the excess shall be
treated as Nonstatutory Stock Options. In the previous sentence, "Incentive
Stock Options" include Incentive Stock Options granted under any plan of the
Company or any Parent or any Subsidiary. For the purpose of deciding which
Options apply to Shares that "exceed" the $100,000 limit, Incentive Stock
Options shall be taken into account in the same order as granted. The Fair
Market Value of the Shares shall be determined as of the time the Option with
respect to such Shares is granted.

            (b) Neither the Plan nor any Award nor any agreement entered into
pursuant to the Plan shall confer upon a Participant any right with respect to
continuing the grantee's relationship as a Service Provider with the Company,
nor shall they interfere in any way with the Participant's right or the
Company's right to terminate such relationship at any time, with or without
cause.

            (c) No Service Provider shall be granted, in any fiscal year of the
Company, Options to purchase more than 4,000,000 Shares (subject to adjustment
in accordance with Section 15).

      7. Term of the Plan. Subject to Section 22 of the Plan, the Plan shall
become effective upon its adoption by the Board. It shall continue in effect for
a term of ten (10) years unless terminated earlier under Section 18 of the Plan.

      8. Term of Options. The term of each Option shall be stated in the
applicable Option Agreement. In the case of an Incentive Stock Option, the term
shall be ten (10) years from the date of grant or such shorter term as may be
provided in the applicable Option Agreement. However, in the case of an
Incentive Stock Option granted to an Optionee who, at the time the Incentive
Stock Option is granted, owns, directly or indirectly, stock representing more
than ten percent (10%) of the total combined voting power of all classes of
stock of the Company or any Parent or Subsidiary, the term of the Incentive
Stock Option shall be five (5) years from the date of grant or such shorter term
as may be provided in the applicable Option Agreement.

      9. Option Exercise Price; Exercisability.

            (a) Exercise Price. The per share exercise price for the Shares to
be issued pursuant to exercise of an Option shall be determined by the
Administrator, subject to the following:

                  (i) In the case of an Incentive Stock Option

                        (A) granted to an Employee who, at the time the
Incentive Stock Option is granted, owns stock representing more than ten percent
(10%) of the voting power of all classes of stock of the Company or any Parent
or Subsidiary, the per Share exercise price shall be no less than 110% of the
Fair Market Value per Share on the date of grant, or

                        (B) granted to any Employee other than an Employee
described in paragraph (A) immediately above, the per Share exercise price shall
be no less than 100% of the Fair Market Value per Share on the date of grant.

                  (ii) In the case of a Nonstatutory Stock Option, the per Share
exercise price shall be determined by the Administrator; provided, however, that
the per Share exercise price of a Nonstatutory Stock Option shall be no less
than 100% of the Fair Market Value per Share on the date of grant as (determined
by the Administrator in good faith) in the case of a Nonstatutory Stock Option
intended to qualify as "performance-based compensation" within the meaning of
Section 162(m) of the Code.

                                       6
<PAGE>

                  (iii) Notwithstanding the foregoing, Options may be granted
with a per Share exercise price of less than 100% (or 110%, if clause (i)(A)
above applies) of the Fair Market Value per Share on the date of grant pursuant
to a merger or other comparable corporate transaction.

            (b) Exercise Period and Conditions. At the time that an Option is
granted, the Administrator shall fix the period within which the Option may be
exercised and shall determine any conditions that must be satisfied before the
Option may be exercised.

      10. Exercise of Options; Consideration.

            (a) Procedure for Exercise; Rights as a Shareholder. Any Option
granted hereunder shall be exercisable according to the terms of the Plan and at
such times and under such conditions as determined by the Administrator and set
forth in the Option Agreement, provided, however, that unless otherwise
determined by the Administrator, each Option shall vest and become exercisable
as to 12.5% of the Shares subject to such Option six months after its date of
grant, and as to 1/42 of the remaining Shares subject to such Option each full
month thereafter. Unless the Administrator provides otherwise, vesting of
Options granted hereunder shall be tolled during any unpaid leave of absence. An
Option may not be exercised for a fraction of a Share. An Option shall be deemed
exercised when the Company receives: (i) written or electronic notice of
exercise (in accordance with the Option Agreement) from the person entitled to
exercise the Option, and (ii) full payment for the Shares with respect to which
the Option is exercised. Full payment may consist of any consideration and
method of payment authorized by the Administrator and permitted by the Option
Agreement and Section 10(e) of the Plan. Shares issued upon exercise of an
Option shall be issued in the name of the Optionee. Until the Shares are issued
(as evidenced by the appropriate entry on the books of the Company or of a duly
authorized transfer agent of the Company), no right to vote or receive dividends
or any other rights as a shareholder shall exist with respect to the Optioned
Stock, notwithstanding the exercise of the Option. The Company shall issue (or
cause to be issued) such Shares promptly after the Option is exercised. No
adjustment will be made for a dividend or other right for which the record date
is prior to the date the Shares are issued, except as provided in Section 15 of
the Plan. Exercising an Option in any manner shall decrease the number of Shares
thereafter available, both for purposes of the Plan and for sale under the
Option, by the number of Shares as to which the Option is exercised.

            (b) Termination of Relationship as a Service Provider. If an
Optionee ceases to be a Service Provider, other than upon the Optionee's death
or Disability or upon a termination of such Optionee's employment with Cause,
the Optionee may exercise his or her Option within such period of time as is
specified in the Option Agreement to the extent that the Option is vested on the
date of termination (but in no event later than the expiration of the term of
such Option as set forth in the Option Agreement). In the absence of a specified
time in the Option Agreement and except as otherwise provided in Sections 10(c),
10(d) and 10(e) of this Plan, the Option shall remain exercisable for three
months following the Optionee's termination (but in no event later than the
expiration of the term of such Option). If, on the date of termination, the
Optionee is not vested as to his or her entire Option, the Shares covered by the
unvested portion of the Option shall revert to the Plan. If, after termination,
the Optionee does not exercise his or her Option in full within the time
specified by the Administrator, the unexercised portion of the Option shall
terminate, and the Shares covered by such unexercised portion of the Option
shall revert to the Plan. An Optionee who changes his or her status as a Service
Provider (e.g., from being an Employee to being a Consultant) shall not be
deemed to have ceased being a Service Provider for purposes of this Section
10(b), nor shall a transfer of employment among the Company and any Subsidiary
be considered a termination of employment; however, if an Optionee owning
Incentive Stock Options ceases being an Employee but continues as a Service
Provider, such Incentive Stock Options shall be deemed to be Nonstatutory
Options three months after the date of such cessation.

                                       7
<PAGE>

            (c) Disability of an Optionee. If an Optionee ceases to be a Service
Provider as a result of the Optionee's Disability, the Optionee may exercise his
or her Option within such period of time as is specified in the Option Agreement
to the extent the Option is vested on the date of termination (but in no event
later than the expiration of the term of such Option as set forth in the Option
Agreement). In the absence of a specified time in the Option Agreement, the
Option shall remain exercisable for twelve (12) months following the Optionee's
termination (but in no event later than the expiration of the term of such
Option). If, on the date of termination, the Optionee is not vested as to his or
her entire Option, the Shares covered by the unvested portion of the Option
shall revert to the Plan. If, after termination, the Optionee does not exercise
his or her Option in full within the time specified herein, the unexercised
portion of the Option shall terminate, and the Shares covered by such
unexercised portion of the Option shall revert to the Plan.

            (d) Death of an Optionee. If an Optionee dies while a Service
Provider, the Option may be exercised within such period of time as is specified
in the Option Agreement (but in no event later than the expiration of the term
of such Option as set forth in the Notice of Grant), by the Optionee's estate or
by a person who acquires the right to exercise the Option by bequest or
inheritance, but only to the extent that the Option is vested on the date of
death. In the absence of a specified time in the Option Agreement, the Option
shall remain exercisable for twelve (12) months following the Optionee's death
((but in no event later than the expiration of the term of such Option). If, at
the time of death, the Optionee is not vested as to his or her entire Option,
the Shares covered by the unvested portion of the Option shall revert to the
Plan. If the Option is not so exercised in full within the time specified
herein, the unexercised portion of the Option shall terminate, and the Shares
covered by the unexercised portion of such Option shall revert to the Plan.

            (e) Termination for Cause. If a Service Provider's relationship with
the Company is terminated for Cause, then, unless otherwise provided in such
Service Provider's Option Agreement, such Service Provider shall have no right
to exercise any of such Service Provider's Options at any time on or after the
effective date of such termination.

            (f) Form of Consideration. The Administrator shall determine the
acceptable form of consideration for exercising an Option, including the method
of payment. In the case of an Incentive Stock Option, the Administrator shall
determine the acceptable form of consideration at the time of grant. Such
consideration may consist entirely of:

                  (i) cash;

                  (ii) check;

                  (iii) other Shares which (A) in the case of Shares acquired
upon exercise of an option at a time when the Company is subject to Section
16(b), have been owned by the Optionee for more than six months on the date of
surrender, and (B) have a Fair Market Value on the date of surrender equal to
the aggregate exercise price of the Shares as to which said Option shall be
exercised;

                  (iv) consideration received by the Company under a cashless
exercise program implemented by the Company in connection with the Plan;

                                       8
<PAGE>

                  (v) a reduction in the amount of any Company liability to the
Optionee, including any liability attributable to the Optionee's participation
in any Company-sponsored deferred compensation program or arrangement;

                  (vi) any combination of the foregoing methods of payment; or

                  (vii) such other consideration and method of payment for the
issuance of Shares to the extent permitted by Applicable Laws.

      11. Stock Purchase Rights.

            (a) Rights to Purchase. Stock Purchase Rights may be issued either
alone, in addition to, or in tandem with Options or other Awards granted under
the Plan and/or cash awards made outside of the Plan. After the Administrator
determines that it will offer Stock Purchase Rights under the Plan, it shall
advise the offeree in writing or electronically, by means of a Notice of Grant
and/or a Restricted Stock Purchase Agreement in the form determined by the
Administrator, of the terms, conditions and restrictions related to the offer,
including the number of Shares that the offeree shall be entitled to purchase
and the price to be paid for such Shares. The offer shall be accepted by
execution of a Restricted Stock Purchase Agreement in the form determined by the
Administrator.

            (b) Repurchase Option. Unless the Administrator determines
otherwise, the Restricted Stock Purchase Agreement shall grant the Company a
repurchase option exercisable upon the voluntary or involuntary termination of
the purchaser's service with the Company for any reason (including death or
Disability). The purchase price for Shares repurchased pursuant to the
Restricted Stock Purchase Agreement shall be the original price paid by the
purchaser and may be paid by cancellation of any indebtedness of the purchaser
to the Company. The repurchase option shall lapse at a rate determined by the
Administrator; provided, however, that unless otherwise determined by the
Administrator, the restrictions shall lapse as to 12.5% of the Shares subject to
the Restricted Stock Purchase Agreement six months after the grant of the Stock
Purchase Right, and as to 1/42 of the remaining Shares subject to the Restricted
Stock Purchase Agreement each full month thereafter.

            (c) Other Provisions. The Restricted Stock Purchase Agreement shall
contain such other terms, provisions and conditions not inconsistent with the
Plan as may be determined by the Administrator in its sole discretion.

            (d) Rights as a Shareholder. Once the Stock Purchase Right is
exercised, the purchaser shall have the rights equivalent to those of a
shareholder, and shall be a shareholder when his or her purchase is entered upon
the records of the duly authorized transfer agent of the Company. No adjustment
will be made for a dividend or other right for which the record date is prior to
the date the Stock Purchase Right is exercised, except as provided in Section 15
of the Plan.

      12. Stock Awards. The Administrator may, in its sole discretion, grant (or
sell at par value or such higher purchase price as it determines) Shares to any
Service Provider subject to such terms and conditions as the Administrator sets
forth in a Stock Award Agreement evidencing such grant. Stock Awards may be
granted or sold in respect of past services or other valid consideration or in
lieu of any cash compensation otherwise payable to such individual. The grant of
Stock Awards shall be subject to the following provisions:

            (a) At the time a Stock Award is made, the Administrator shall
establish a vesting period (the "Restricted Period") applicable to the Stock
Award Shares subject to such Stock Award. Subject to the right of the
Administrator to establish a Restricted Period that extends vesting dates to
later dates than the dates provided in this sentence, the Restricted Period of a
Stock Award shall lapse as follows: the restrictions shall lapse as to 12.5% of
the Stock Award Shares six months after the grant of the Stock Award, and as to
1/42 of the remaining Stock Award Shares each full month thereafter. The
Administrator may, in its sole discretion, at the time a grant is made,
prescribe restrictions in addition to the expiration of the Restricted Period,
including the satisfaction of corporate or individual performance objectives.
None of the Stock Award Shares may be sold, transferred, assigned, pledged or
otherwise encumbered or disposed of during the Restricted Period applicable to
such Stock Award Shares or prior to the satisfaction of any other restrictions
prescribed by the Administrator with respect to such Stock Award Shares.

                                       9
<PAGE>

            (b) The Company shall issue, in the name of each Service Provider to
whom Stock Award Shares have been granted, stock certificates representing the
total number of Stock Award Shares granted to such person, as soon as reasonably
practicable after the grant. The Company, at the direction of the Administrator,
shall hold such certificates, properly endorsed for transfer, for the Stock
Awardee's benefit until such time as the Stock Award Shares are forfeited to the
Company, or the restrictions lapse.

            (c) Unless otherwise provided by the Administrator, holders of Stock
Award Shares shall have the right to vote such Shares and have the right to
receive any cash dividends with respect to such Shares. All distributions, if
any, received by a Stock Awardee with respect to Stock Award Shares as a result
of any stock split, stock distribution, combination of shares, or other similar
transaction shall be subject to the restrictions of this Section 12.

            (d) Any Stock Award Shares granted to a Service Provider pursuant to
the Plan shall be forfeited if the Stock Awardee voluntarily terminates
employment with the Company or its subsidiaries or resigns or voluntarily
terminates his consultancy arrangement or directorship with the Company or its
subsidiaries, or if the Stock Awardee's employment or the consultant's
consultancy arrangement or directorship is terminated for Cause prior to the
expiration or termination of the applicable Restricted Period and the
satisfaction of any other conditions applicable to such Stock Award Shares. Upon
such forfeiture, the Stock Award Shares that are forfeited shall be retained in
the treasury of the Company and be available for subsequent awards under the
Plan. If the Stock Awardee's employment, consultancy arrangement or directorship
terminates for any other reason, the Stock Award Shares held by such person
shall be forfeited, unless the Administrator, in its sole discretion, shall
determine otherwise.

            (e) Upon the expiration or termination of the Restricted Period and
the satisfaction of any other conditions prescribed by the Committee, the
restrictions applicable to the Stock Award Shares shall lapse and, at the Stock
Awardee's request, a stock certificate for the number of Stock Award Shares with
respect to which the restrictions have lapsed shall be delivered, free of all
such restrictions, to the Stock Awardee or his beneficiary or estate, as the
case may be.

      13. Unrestricted Shares. The Administrator may grant Unrestricted Shares
in accordance with the following provisions:

            (a) The Administrator may cause the Company to grant Unrestricted
Shares to Service Providers at such time or times, in such amounts and for such
reasons as the Administrator, in its sole discretion, shall determine. No
payment shall be required for Unrestricted Shares.

            (b) The Company shall issue, in the name of each Service Provider to
whom Unrestricted Shares have been granted, stock certificates representing the
total number of Unrestricted Shares granted to such individual, and shall
deliver such certificates to such Service Provider as soon as reasonably
practicable after the date of grant or on such later date as the Administrator
shall determine at the time of grant.

                                       10
<PAGE>

      14. Non-Transferability. Unless determined otherwise by the Administrator,
an Option and Stock Purchase Right may not be sold, pledged, assigned,
hypothecated, transferred, or disposed of in any manner other than by will or by
the laws of descent or distribution and may be exercised, during the lifetime of
the Optionee, only by the Optionee. If the Administrator makes an Option or
Stock Purchase Right transferable, such Option or Stock Purchase Right shall
contain such additional terms and conditions as the Administrator deems
appropriate. Notwithstanding the foregoing, the Administrator, in its sole
discretion, may provide in the Option Agreement regarding a given Option that
the Optionee may transfer, without consideration for the transfer, his or her
Nonstatutory Stock Options to members of his or her immediate family, to trusts
for the benefit of such family members, or to partnerships in which such family
members are the only partners, provided that the transferee agrees in writing
with the Company to be bound by all of the terms and conditions of this Plan and
the applicable Option. During the period when Shares of Restricted Stock and
Stock Award Shares are restricted (by virtue of vesting schedules or otherwise),
such Shares may not be sold, pledged, assigned, hypothecated, transferred, or
disposed of in any manner other than by will or by the laws of descent or
distribution.

      15. Adjustments Upon Changes in Capitalization, Dissolution, Merger or
Asset Sale.

            (a) Changes in Capitalization. Subject to any required action by the
shareholders of the Company, the number of Shares of Common Stock covered by
each outstanding Option, Stock Purchase Right and Stock Award, the number of
Shares of Restricted Stock outstanding and the number of Shares of Common Stock
which have been authorized for issuance under the Plan but as to which no
Options, Stock Purchase Rights or Stock Awards have yet been granted or which
have been returned to the Plan upon cancellation or expiration of an Option,
Stock Purchase Right, Restricted Stock Purchase Agreement or Stock Award, as
well as the price per share of Common Stock covered by each such outstanding
Option or Stock Purchase Right, shall be proportionately adjusted for any
increase or decrease in the number of issued shares of Common Stock resulting
from a stock split, reverse stock split, stock dividend, combination or
reclassification of the Common Stock, or any other increase or decrease in the
number of issued shares of Common Stock effected without receipt of
consideration by the Company; provided, however, that conversion of any
convertible securities of the Company shall not be deemed to have been "effected
without receipt of consideration." Such adjustment shall be made by the
Administrator, whose determination in that respect shall be final, binding and
conclusive. Except as expressly provided herein, no issuance by the Company of
shares of stock of any class, or securities convertible into shares of stock of
any class, shall affect, and no adjustment by reason thereof shall be made with
respect to, the number or price of Shares of Common Stock subject to an Award
hereunder.

            (b) Dissolution or Liquidation. In the event of the proposed
dissolution or liquidation of the Company, the Administrator shall notify each
Optionee and holder of Stock Purchase Rights as soon as practicable prior to the
effective date of such proposed dissolution or liquidation. The Administrator in
its discretion may provide for an Optionee to have the right to exercise his or
her Option and for a holder of a Stock Purchase Right to exercise his or her
Stock Purchase Right until ten (10) days prior to such transaction as to all of
the Shares covered thereby, including Shares as to which an applicable Option
would not otherwise be exercisable. In addition, the Administrator may provide
that any Company repurchase option applicable to any Shares purchased upon
exercise of an Option or Stock Purchase Right or applicable to any Stock Award
shall lapse as to all such Shares, provided the proposed dissolution or
liquidation takes place at the time and in the manner contemplated. To the
extent it has not been previously exercised, an Option or Stock Purchase Right
will terminate immediately prior to the consummation of such proposed action.

                                       11
<PAGE>

            (c) Merger or Asset Sale. In the event of a merger or consolidation
of the Company with or into another corporation or any other entity or the
exchange of substantially all of the outstanding stock of the Company for shares
of another entity or other property in which, after any such transaction the
prior shareholders of the Company own less than fifty percent (50%) of the
voting shares of the continuing or surviving entity, or in the event of the sale
of all or substantially all of the assets of the Company, (any such event, a
"Change of Control"), then, absent a provision to the contrary in any particular
Option Agreement or Stock Award (in which case the terms of such Option
Agreement or Stock Award shall supercede each of the provisions of this Section
15(c) which are inconsistent with such Option Agreement or Stock Award), each
outstanding Option, Stock Purchase Right and Stock Award shall be assumed or an
equivalent option, right or award substituted by the successor corporation or a
Parent or Subsidiary of the successor corporation. In the event that the
Administrator determines that the successor corporation or a Parent or a
Subsidiary of the successor corporation has refused to assume or substitute an
equivalent option, right or award for each outstanding Option, Stock Purchase
Right and Stock Award, the Optionees shall fully vest in and have the right to
exercise each outstanding Option and Stock Purchase Right as to all of the
Optioned Stock covered thereby, including Shares which would not otherwise be
vested or exercisable, and all vesting periods under Stock Awards shall be
deemed to have been satisfied. In the event of a Change of Control, then, absent
a provision to the contrary in any particular Restricted Stock Purchase
Agreement (in which case the terms of such Restricted Stock Purchase Agreement
shall supercede each of the provisions of this Section 15(c) which are
inconsistent with such Restricted Stock Purchase Agreement), all vesting periods
under Restricted Stock Purchase Agreements shall be deemed to have been
satisfied. If an Option and/or Stock Purchase Right becomes fully vested and
exercisable in lieu of assumption or substitution in the event of a Change of
Control, the Administrator shall notify all Optionees that all outstanding
Options and Stock Purchase Rights shall be fully exercisable for a period of
fifteen (15) days from the date of such notice and that any Options and Stock
Purchase Rights that are not exercised within such period shall terminate upon
the expiration of such period. For the purposes of this paragraph, all
outstanding Options and Stock Purchase Rights shall be considered assumed if,
following the consummation of the Change of Control, the Option and Stock
Purchase Right confers the right to purchase or receive, for each Share of
Optioned Stock subject to the Option or Stock Purchase Right immediately prior
to the consummation of the Change of Control, the consideration (whether stock,
cash, or other property) received in the Change of Control by holders of Common
Stock for each Share held on the effective date of the transaction (and if
holders were offered a choice of consideration, the type chosen by the holders
of a majority of the outstanding Shares); provided, however, that if such
consideration received in the Change of Control is not solely common stock of
the successor corporation or its Parent, the Administrator may, with the consent
of the successor corporation, provide for the consideration to be received upon
the exercise of the Option or Stock Purchase Right, for each Share of Optioned
Stock subject to the Option or Stock Purchase Right, to be solely common stock
of the successor corporation or its Parent or Subsidiary equal in fair market
value to the per share consideration received by holders of Common Stock in the
Change of Control.

      16. Substitute Options. In the event that the Company, directly or
indirectly, acquires another entity, the Board may authorize the issuance of
stock options ("Substitute Options") to the individuals performing services for
the acquired entity in substitution of stock options previously granted to those
individuals in connection with their performance of services for such entity
upon such terms and conditions as the Board shall determine, taking into account
the conditions of Code Section 424(a), as from time to time amended or
superceded, in the case of a Substitute Option that is intended to be an
Incentive Stock Option. Shares of capital stock underlying Substitute Stock
Options shall not constitute Shares issued pursuant to the Plan for any purpose.

      17. Date of Grant. The date of grant of an Option, Stock Purchase Right,
Stock Award or Unrestricted Share shall be, for all purposes, the date on which
the Administrator makes the determination granting such Option, Stock Purchase
Right, Stock Award or Unrestricted Share, or such other later date as is
determined by the Administrator. Notice of the determination shall be provided
to each grantee within a reasonable time after the date of such grant.

                                       12
<PAGE>

      18. Amendment and Termination of the Plan.

            (a) Amendment and Termination. The Board may at any time amend,
alter, suspend or terminate the Plan.

            (b) Shareholder Approval. The Company shall obtain shareholder
approval of any Plan amendment to the extent necessary to comply with Applicable
Laws.

            (c) Effect of Amendment or Termination. No amendment, alteration,
suspension or termination of the Plan shall impair the rights of any grantee,
unless mutually agreed otherwise between the grantee and the Administrator,
which agreement must be in writing and signed by the grantee and the Company.
Termination of the Plan shall not affect the Administrator's ability to exercise
the powers granted to it hereunder with respect to Awards granted under the Plan
prior to the date of such termination.

      19. Conditions Upon Issuance of Shares.

            (a) Legal Compliance. Shares shall not be issued in connection with
the grant of any Stock Award or Unrestricted Share or the exercise of any Option
or Stock Purchase Right unless such grant or the exercise of such Option or
Stock Purchase Right and the issuance and delivery of such Shares shall comply
with Applicable Laws and shall be further subject to the approval of counsel for
the Company with respect to such compliance.

            (b) Investment Representations. As a condition to the grant of any
Stock Award or Unrestricted Share or the exercise of any Option or Stock
Purchase Right, the Company may require the person receiving such Award or
exercising such Option or Stock Purchase Right to represent and warrant at the
time of any such exercise or grant that the Shares are being purchased only for
investment and without any present intention to sell or distribute such Shares
if, in the opinion of counsel for the Company, such a representation is
required.

            (c) Additional Conditions. The Administrator shall have the
authority to condition the grant of any Award or rights under any Restricted
Stock Purchase Agreement in such other manner that the Administrator determines
to be appropriate, provided that such condition is not inconsistent with the
terms of the Plan. Such conditions may include, among other things, obligations
of recipients to execute lock-up agreements and shareholder agreements in the
future.

            (d) Trading Policy Restrictions. Option and Stock Purchase Right
exercises and other Awards under the Plan shall be subject to the terms and
conditions of any insider trading policy established by the Company or the
Administrator.

      20. Inability to Obtain Authority. The inability of the Company to obtain
authority from any regulatory body having jurisdiction, which authority is
deemed by the Company's counsel to be necessary to the lawful issuance and sale
of any Shares hereunder, shall relieve the Company of any liability in respect
of the failure to issue or sell such Shares as to which such requisite authority
shall not have been obtained.

      21. Reservation of Shares. The Company, during the term of this Plan, will
at all times reserve and keep available such number of Shares as shall be
sufficient to satisfy the requirements of the Plan.

                                       13
<PAGE>

      22. Shareholder Approval. The Plan shall be subject to approval by the
shareholders of the Company within twelve (12) months after the date the Plan is
adopted. Such shareholder approval shall be obtained in the manner and to the
degree required under Applicable Laws. Notwithstanding any provision in the Plan
to the contrary, any exercise of an Option or Stock Purchase Right granted
before the Company has obtained shareholder approval of the Plan in accordance
with this Section 22 shall be conditioned upon obtaining such shareholder
approval of the Plan in accordance with this Section 22.

      23. Withholding; Notice of Sale. The Company shall be entitled to withhold
from any amounts payable to an Employee any amounts which the Company
determines, in its discretion, are required to be withheld under any Applicable
Law as a result of any action taken by a holder of an Award.

      24. Governing Law. This Plan shall be governed by the laws of the state of
Delaware, without regard to conflict of law principles.

                                       14

<PAGE>
                          STOCK OPTION GRANT AGREEMENT

                             granted pursuant to the

                  TECHEDGE, INC. 2005 EQUITY COMPENSATION PLAN

THIS STOCK OPTION GRANT AGREEMENT (the "Grant Agreement") is made and entered
into by and between Techedge, Inc., a Delaware Corporation (the "Company") and
the following individual:

Name:                                   (the "Optionee")
         ------------------------------
Address
         -----------------------------------------------

Capitalized terms used but not otherwise defined herein shall have the meanings
as set forth in the Techedge, Inc. 2005 Equity Compensation Plan (the "Plan").
The Optionee agrees to be bound by the terms and conditions of the Plan, which
are incorporated herein by reference and which control in case of any conflict
with this Grant Agreement, except as otherwise specifically provided in the
Plan.

The Optionee is granted an Option to purchase Common Stock of the Company,
subject in all events to the terms and conditions of the Plan and this Grant
Agreement, as follows:

A. DATE OF GRANT:
                 -------------------------------

B. TYPE(S) OF OPTION: Nonstatutory Stock Option.

                      Incentive Stock Option.

To the extent designated as an Incentive Stock Option ("ISO"), this Option is
intended to qualify as an Incentive Stock Option under Section 422 of the Code.
However, notwithstanding such designation, if the Optionee becomes eligible in
any given year to exercise ISO's for Shares having a Fair Market Value in excess
of $100,000, those Options representing the excess shall be treated as
Nonstatutory Stock Options ("NSO's"). In the previous sentence, "ISO's" include
ISO's granted under any plan of the Company or any Parent or any Subsidiary. For
the purpose of deciding which Options apply to Shares that "exceed" the $100,000
limit, ISO's shall be taken into account in the same order as granted. The Fair
Market Value of the Shares shall be determined as of the time the Option with
respect to such Shares is granted. Optionee hereby acknowledges that there is no
assurance that the Option will, in fact, be treated as an Incentive Stock Option
under Section 422 of the Code.

<PAGE>

C. TOTAL SHARES OF COMMON STOCK COVERED BY OPTION:

            ____________ Shares, as follows:

            Number Granted as Incentive Stock Options: ____________________

            Number Granted as Nonstatutory Stock Options:__________________

D. EXERCISE PRICE OF OPTION: ____________ per Share (the "Exercise Price").

E. EXPIRATION DATE:______________________

F. VESTING SCHEDULE: Except as otherwise provided in this Grant Agreement, this
Option (to the extent not previously exercised) may be exercised, in whole or in
part, with respect to the Shares in accordance with the following vesting
schedule:

        ________________________________________________________________________

        ________________________________________________________________________

Notwithstanding the foregoing, this Option may not be exercised with respect to
any Shares on or after the earlier of (1) the date the Option terminates and is
canceled in accordance with this Grant Agreement and (2) the Expiration Date.

G. EXERCISE OF OPTION FOLLOWING TERMINATION OF SERVICE: This Option may be
exercised for _______ months after the Optionee ceases to be a Service Provider,
except that if such cessation results from the death or Disability of the
Optionee, this Option may be exercised for _______ months after the Optionee
ceases to be a Service Provider. In no event shall this Option be exercised
later than the Expiration Date as provided above and in no event shall this
Option be exercised for more Shares than the Shares which otherwise have vested
as of the date of cessation of status as a Service Provider. Notwithstanding the
foregoing, if the Optionee's service or employment with the Company terminates
for "Cause" as defined by the Plan, the Option shall not be exercisable for any
period following such termination of service or employment.

H. METHOD OF EXERCISE. This Option is exercisable by delivery of an exercise
notice in the form attached as Exhibit A (the "Exercise Notice") which shall
state the election to exercise the Option, the number of Shares with respect to
which the Option is being exercised (the "Exercised Shares"), and such other
representations and agreements as may be required by the Company pursuant to the
provisions of the Plan. The Exercise Notice shall be completed by the Optionee
and delivered to the Administrator. The Exercise Notice shall be accompanied by
payment of the aggregate Exercise Price for the Exercised Shares. This Option
shall be deemed to be exercised upon receipt by the Company of the fully
executed Exercise Notice accompanied by the aggregate Exercise Price.
Notwithstanding the foregoing, no Exercised Shares shall be issued unless such
exercise and issuance complies with the requirements relating to the
administration of stock option plans and other applicable equity plans under
U.S. state corporate laws, U.S. federal and state securities laws, the Code, any
stock exchange or quotation system on which the Common Stock is listed or
quoted, and the applicable laws of any foreign country or jurisdiction where
stock grants or other applicable equity grants are made under the Plan; assuming
such compliance, for income tax purposes the Exercised Shares shall be
considered transferred to the Optionee on the date the Option is exercised with
respect to such Shares.

                                       2
<PAGE>

I. METHOD OF PAYMENT. Payment of the aggregate Exercise Price shall be by any of
the following, or a combination thereof:

      1.    cash;

      2.    check; or

      3.    such other form of consideration as the Administrator shall
            determine in its discretion, provided that such form of
            consideration is permitted by the Plan and by applicable law.

Upon exercise of the Option by the Optionee and prior to the delivery of such
Exercised Shares, the Company shall have the right to require the Optionee to
remit to the Company cash in an amount sufficient to satisfy applicable Federal
and state tax withholding requirements.

J. TAX CONSEQUENCES OF OPTION. Some of the federal income tax consequences
relating to the grant and exercise of this Option, as of the date of this
Option, are set forth below. THE FOLLOWING DESCRIPTION OF FEDERAL INCOME TAX
CONSEQUENCES IS NECESSARILY INCOMPLETE (AS THE TAX LAWS AND REGULATIONS ARE
SUBJECT TO CHANGE), AND ASSUMES THAT THE EXERCISE PRICE OF THIS OPTION IS NO
LESS THAN THE FAIR MARKET VALUE OF THE COMMON STOCK UNDERLYING THE OPTION AT THE
DATE OF GRANT. MOREOVER, THIS SUMMARY ONLY ADDRESSES THE FEDERAL INCOME TAX
CONSEQUENCES UNDER THE LAWS OF THE UNITED STATES, AND DOES NOT ADDRESS WHETHER
AND HOW THE TAX LAWS OF ANY OTHER JURISDICTION MAY APPLY TO THIS OPTION OR TO
THE OPTIONEE. ACCORDINGLY, THE OPTIONEE SHOULD CONSULT A TAX ADVISER BEFORE
EXERCISING THIS OPTION OR DISPOSING OF ANY EXERCISED SHARES.

                                       3
<PAGE>

      1.    Grant of the Option. The grant of an Option generally will not
            result in the imposition of a tax under the federal income tax laws.

      2.    Exercising the Option.

            (a) Nonstatutory Stock Option ("NSO"). The Optionee may incur
            regular federal income tax liability upon exercise of a NSO. The
            Optionee will be treated as having received compensation income
            (taxable at ordinary income tax rates) equal to the excess, if any,
            of the Fair Market Value of the Exercised Shares on the date of
            exercise over their aggregate Exercise Price. If the Optionee is an
            Employee or a former Employee, the Company will be required to
            withhold from his or her compensation or collect from the Optionee
            and pay to the applicable taxing authorities an amount in cash equal
            to a specified percentage of this compensation income at the time of
            exercise, and may refuse to honor the exercise and refuse to deliver
            Shares if such withholding amounts are not delivered at the time of
            exercise.

            (b) Incentive Stock Option ("ISO"). If this Option qualifies as an
            ISO, the Optionee will have no regular federal income tax liability
            upon its exercise, although the excess, if any, of the Fair Market
            Value of the Exercised Shares on the date of exercise over their
            aggregate Exercise Price will be treated as an adjustment to
            alternative minimum taxable income for federal tax purposes and may
            subject the Optionee to alternative minimum tax in the year of
            exercise. In the event that the Optionee ceases to be an Employee
            but remains a Service Provider, any Incentive Stock Option of the
            Optionee that remains unexercised shall cease to qualify as an
            Incentive Stock Option and will be treated for tax purposes as a
            Nonstatutory Stock Option on the date three (3) months and one (1)
            day following such change of status.

      3.    Disposition of Shares.

            (a) NSO. If the Optionee holds NSO Shares for at least one year, any
            gain realized on disposition of the Shares will be treated as
            long-term capital gain for federal income tax purposes.

            (b) ISO. If the Optionee holds ISO Shares for at least one year
            after exercise and two years after the grant date, any gain realized
            on disposition of the Shares will be treated as long-term capital
            gain for federal income tax purposes. If the Optionee disposes of
            ISO Shares within one year after exercise or within two years after
            the grant date, any gain realized on such disposition will be
            treated as compensation income (taxable at ordinary income rates) to
            the extent of the excess, if any, of the lesser of (A) the
            difference between the Fair Market Value of the Shares acquired on
            the date of exercise and the aggregate Exercise Price, or (B) the
            difference between the sale price of such Shares and the aggregate
            Exercise Price. Any additional gain will be taxed as capital gain,
            short-term or long-term depending on the period that the ISO Shares
            were held.

                                       4
<PAGE>

            (c) Notice of Disqualifying Disposition of ISO Shares. If the
            Optionee sells or otherwise disposes of any of the Shares acquired
            pursuant to an ISO on or before the later of (i) two years after the
            grant date, or (ii) one year after the exercise date, the Optionee
            shall promptly notify the Company in writing of such disposition.
            The Optionee agrees that he or she may be subject to income tax
            withholding by the Company on the compensation income recognized
            from such early disposition of ISO Shares by payment in cash or out
            of the current earnings paid to the Optionee.

K. NON-TRANSFERABILITY OF OPTION. Unless otherwise consented to in advance in
writing by the Administrator, this Option may not be transferred in any manner
otherwise than by will or by the laws of descent or distribution and may be
exercised during the lifetime of the Optionee only by the Optionee. The terms of
the Plan and this Grant Agreement shall be binding upon the executors,
administrators, heirs, successors and assigns of the Optionee.

L. SECURITIES MATTERS. All Shares and Exercised Shares shall be subject to the
restrictions on sale, encumbrance and other disposition provided by Federal or
state law. As a condition precedent to the Optionee's acquisition of Exercised
Shares, the Company may require that the Optionee submit a letter to the Company
stating that such Shares are being acquired for investment and not with a view
to the distribution thereof. The Company shall not be obligated to sell or issue
any Shares or Exercised Shares pursuant to this Grant Agreement unless, on the
date of sale and issuance thereof, such Shares are either registered under the
Securities Act of 1933, as amended, and all applicable state securities laws, or
are exempt from registration thereunder. Any such Shares acquired by the
Optionee may bear a restrictive legend summarizing any restrictions on
transferability applicable thereto, including those imposed by Federal and state
securities laws.

M. OTHER PLANS. No amounts of income received by the Optionee pursuant to this
Grant Agreement shall be considered compensation for purposes of any pension or
retirement plan, insurance plan or any other employee benefit plan of the
Company or its subsidiaries, unless otherwise provided in such plan.

N. NO GUARANTEE OF CONTINUED SERVICE. THE OPTIONEE ACKNOWLEDGES AND AGREES THAT
THE VESTING OF SHARES PURSUANT TO THE VESTING SCHEDULE HEREOF IS EARNED ONLY BY
CONTINUING EMPLOYMENT WITH THE COMPANY (AND NOT THROUGH THE ACT OF BEING HIRED,
BEING GRANTED AN OPTION OR PURCHASING SHARES HEREUNDER). THE OPTIONEE FURTHER
ACKNOWLEDGES AND AGREES THAT THIS GRANT AGREEMENT, THE TRANSACTIONS CONTEMPLATED
HEREUNDER AND THE VESTING SCHEDULE SET FORTH HEREIN DO NOT CONSTITUTE AN EXPRESS
OR IMPLIED PROMISE OF CONTINUED EMPLOYMENT FOR THE VESTING PERIOD, FOR ANY
PERIOD, OR AT ALL, AND SHALL NOT INTERFERE WITH THE OPTIONEE'S RIGHT OR THE
COMPANY'S RIGHT TO TERMINATE THE EMPLOYMENT RELATIONSHIP AT ANY TIME, WITH OR
WITHOUT CAUSE.

                                       5
<PAGE>

O. ENTIRE AGREEMENT; GOVERNING LAW. The Plan is incorporated herein by
reference. The Plan and this Grant Agreement constitute the entire agreement of
the parties with respect to the subject matter hereof and supersede in their
entirety all prior undertakings and agreements of the Company and the Optionee
with respect to the subject matter hereof, and may not be modified adversely to
the Optionee's interest except by means of a writing signed by the Company and
Optionee. This Grant Agreement is governed by the internal substantive laws, but
not the choice of law rules, of the State of Delaware.

By your signature and the signature of the Company's representative below, you
and the Company agree that this Option is granted under and governed by the
terms and conditions of the Plan and this Grant Agreement. The Optionee has
reviewed the Plan and this Grant Agreement in their entirety, has had an
opportunity to obtain the advice of counsel prior to executing this Grant
Agreement and fully understands all provisions of the Plan and this Grant
Agreement. The Optionee hereby agrees to accept as binding, conclusive and final
all decisions or interpretations of the Administrator upon any questions
relating to the Plan and this Grant Agreement. The Optionee further agrees to
notify the Company upon any change in the residence address indicated herein.

OPTIONEE                                TECHEDGE, INC.

________________________________        By:_____________________________________

________________________________        ________________________________________
Print Name                              Print Name/Title

Date: ___________________________       Date: __________________________________

                                       6
<PAGE>

                                    EXHIBIT A

                  TECHEDGE, INC. 2005 EQUITY COMPENSATION PLAN

                                 EXERCISE NOTICE

Techedge, Inc.
[Address]
Attention:

1. Exercise of Option. Effective as of today, ________________, 200_, the
undersigned ("Purchaser") hereby elects to purchase ______________ shares (the
"Shares") of the Common Stock of Techedge, Inc. (the "Company") under and
pursuant to the Techedge, Inc. 2005 Equity Compensation Plan (the "Plan") and
the Stock Option Agreement dated _____________, 200_ (the "Option Agreement").
The purchase price for the Shares shall be $_____, as required by the Option
Agreement.

2. Delivery of Payment. Purchaser herewith delivers to the Company the full
purchase price for the Shares.

3. Representations of Purchaser. Purchaser acknowledges that Purchaser has
received, read and understood the Plan and the Option Agreement and agrees to
abide by and be bound by their terms and conditions. Unless the Company is a
public corporation which has registered the shares issuable under the Plan under
the Securities Act of 1933, the Purchaser confirms the representations set forth
below:

            The Purchaser is acquiring the Shares for his/her own account and
      the Shares were acquired by him/her for the purpose of investment and not
      with a view to distribution or resale thereof in violation of the
      Securities Act of 1933 (the "Securities Act"). The Purchaser agrees not to
      resell or otherwise dispose of all or any part of the Shares purchased by
      him/her except as permitted by law, including, without limitation, any
      regulations under the Securities Act and other applicable securities laws.
      The Purchaser is able to bear the economic risk of this investment
      including a complete loss of the investment.

4. Rights as Shareholder. Until the issuance (as evidenced by the appropriate
entry on the books of the Company or of a duly authorized transfer agent of the
Company) of the Shares, no right to vote or receive dividends or any other
rights as a shareholder shall exist with respect to the Shares covered by the
Option, notwithstanding the exercise of the Option. The Shares so acquired shall
be issued to the Optionee as soon as practicable after exercise of the Option.
No adjustment will be made for a dividend or other right for which the record
date is prior to the date of issuance, except as provided in Section 14 of the
Plan.

5. Tax Consultation. Purchaser understands that Purchaser may suffer adverse tax
consequences as a result of Purchaser's purchase or disposition of the Shares.
Purchaser represents that Purchaser has consulted with any tax consultants
Purchaser deems advisable in connection with the purchase or disposition of the
Shares and that Purchaser is not relying on the Company for any tax advice.

                                       7
<PAGE>

6. Entire Agreement; Governing Law. The Plan and Option Agreement are
incorporated herein by reference. This Agreement, the Plan and the Option
Agreement constitute the entire agreement of the parties with respect to the
subject matter hereof and supersede in their entirety all prior undertakings and
agreements of the Company and the Purchaser with respect to the subject matter
hereof, and may not be modified adversely to the Purchaser's interest except by
means of a writing signed by the Company and Purchaser. This agreement is
governed by the internal substantive laws, but not the choice of law rules, of
the State of Delaware.

Submitted by:                           Accepted by:

PURCHASER                               TECHEDGE, INC.

________________________________        By:_____________________________________

________________________________        ________________________________________
Print Name                              Print Name/Title

Date: ___________________________       Date:___________________________________

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