Document:

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                                                                    Exhibit 10.4

                               QK HEALTHCARE, INC.
                             2000 STOCK OPTION PLAN

         1. NAME AND PURPOSE. This Plan shall be known as the QK Healthcare,
Inc. 2000 Stock Incentive Plan (the "Plan"). The purpose of the Plan is to
advance the interests and increase the value of QK Healthcare, Inc., a Delaware
corporation (the "Company"), by providing key and valuable employees and others
doing business with the Company with opportunities to participate in the
ownership of the Company and its future growth. Awards under the Plan shall be
granted in the form of incentive stock options within the meaning of Section 422
of the Internal Revenue Code of 1986, as amended ("ISOs"), or non-qualified
stock options.

         2. DEFINITIONS. For purposes of this Plan, the following terms shall
have the meanings set forth below:

         "ADMINISTRATOR" shall mean the Board or the Compensation Committee of
the Board or such other person(s) to whom the Board has delegated the
responsibility of administering the Plan.

         "BOARD" shall mean the Board of Directors of the Company.

         "CAUSE" shall mean the definition of "Cause" set forth in any
employment agreement between the relevant Optionee and the Company, or, in the
absence of any employment agreement, "Cause" shall mean as determined in good
faith by the Board of Directors of the Company, (1) the Optionee's gross
negligence in the performance of any of his material duties and responsibilities
to the Company (other than as a result of total or partial incapacity due to
physical or mental illness); (2) the Optionee's willful dishonesty or fraud with
respect to the business or affairs of the Company; (3) the Optionee's conviction
of a felony crime; or (4) chronic alcohol abuse or illegal drug abuse by the
Optionee.

         "CHANGE IN CONTROL" shall mean the consolidation or merger of the
Company with or into other person(s) or entity(ies) (other than a consolidation
or merger with an entity controlled by members of the Nussdorf family or in
which the Company is the surviving corporation and upon consummation of which
the holders of voting capital stock of the Company immediately prior to such
transaction continue to own directly or indirectly no less than a majority of
the voting capital stock of the Company, as the surviving corporation,
immediately following such transaction), sale of all or substantially all of the
assets of the Company or a sale or other disposition of more than 50% of the
voting capital stock of the Company (whether issued and outstanding, newly
issued or from treasury, or any combination thereof) or other similar
transaction. For purposes of this definition, a sale (whether in a single
transaction or a series of related transactions) of substantially all of the
assets of the Company shall mean the sale or other disposition, other than in
the ordinary course of business, of more than 50% of such assets, as determined
by reference to the fair market value of the Company immediately prior to the
completion of the first of such transactions.
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         "COMMON SHARES" shall mean shares of the Company's common stock, $.001
par value, reserved for issuance under the Plan.

         "FAIR MARKET VALUE" shall mean the fair market value of the Common
Shares as determined by the Administrator in its sole discretion, unless the
Common Shares are traded on a national exchange, in which case fair market value
for any given day shall mean the average of the high and low prices of the
Common Shares reported by such applicable exchange on the next preceding trading
day.

         "OPTION" shall mean any option granted under the Plan.

         "OPTIONEE(S)" shall mean employees and other persons to whom options
have been granted hereunder.

         3. ADMINISTRATION. The Plan shall be administered by the Administrator.
The Administrator may establish, subject to the provisions of the Plan, such
rules and regulations as it deems necessary for the proper administration of the
Plan, and make such determinations and take such action in connection therewith
or in relation to the Plan as it deems necessary or advisable, consistent with
the terms of the Plan. The interpretation and construction by the Administrator
of any provisions of the Plan or of any Option granted hereunder are final and
conclusive.

         4. ELIGIBILITY. All regular full-time employees of the Company and
other persons who perform services for the Company ("Eligible Persons") shall be
eligible to participate in the Plan, as determined by the Administrator.

         5.       SHARES SUBJECT TO THE PLAN.

         (a) The Common Shares to be issued and delivered by the Company upon
exercise of Options granted under the Plan may be either authorized but unissued
shares of Common Stock or treasury shares.

         (b) The aggregate number of Common Shares of the Company which may be
issued under the Plan shall not exceed 4,900,000 shares; subject, however, to
the adjustment provided in Section 9 in the event of certain changes in the
Company's capital structure. No option may be granted under this Plan which
could cause such maximum limit to be exceeded.

         (c) Common Shares covered by an Option which is no longer exercisable
with respect to such shares shall again be available for issuance under this
Plan.

         6. GRANT OF OPTIONS. The Administrator may from time to time, in its
sole discretion and subject to the provisions of the Plan, grant Options to
Eligible Persons, provided however, that any grant of an ISO prior to the
approval of the Plan by the Company's stockholders shall be conditioned on and
subject to stockholder approval of the Plan. Each

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Option shall be embodied in an option agreement signed by the Optionee and the
Company providing that the Option shall be subject to the provisions of this
Plan and containing such other provisions as the Administrator may prescribe not
inconsistent with the Plan. The option agreement shall specify whether the
Option is a non-qualified option or an ISO. No ISO may be granted subsequent to
October 31, 2009.

         7. TERMS AND CONDITIONS OF OPTIONS. All Options granted under the Plan
shall contain such terms and conditions as the Administrator may from time to
time determine, in its sole discretion, subject to the foregoing and following
limitations and requirements:

         (a) Option price: The price of Common Shares covered by any Option
granted under the Plan shall be determined by the Administrator, in its sole
discretion, at the time such Option is granted; provided, however, that in the
case of an ISO the option price shall not be less than 100% of the Fair Market
Value of the Common Shares on the date of the grant.

         (b) Period within which Option may be exercised: The period of each
Option shall be fixed by the Administrator in its sole discretion, but no ISO
may be exercised after the expiration of ten years from the date the Option is
granted. The Administrator may, in its sole discretion, determine as a condition
of any Option that all or a stated percentage of the Common Shares covered by
such Option shall become exercisable, in installments or otherwise, only after
the completion of a specified service requirement by the Optionee. In addition,
the Administrator may impose such other restrictions and conditions on the
exercisability of Options as the Administrator, in its sole discretion, may
determine.

         (c) 10% Shareholder: Notwithstanding any other provision of this Plan,
the price per Common Share covered by an ISO granted to an Optionee who, at the
time such option is granted, owns shares possessing more than 10% of the total
combined voting power of all classes of shares of the Company or its
subsidiaries shall be at least 110% of the Fair Market Value of the Common
Shares subject to the option. In addition, any such option may not be exercised
after the expiration of five years from the date the ISO is granted.

         (d) Grant limitation: The aggregate Fair Market Value of Common Shares
with respect to which ISOs are exercisable for the first time by any Optionee
during any calendar year (determined at the time the option is granted) shall
not exceed $100,000.

         (e) Termination of Option by reason of termination of employment:
Unless the Administrator in its discretion determines otherwise, if an
Optionee's employment (or contractual relationship to provide services, which
shall hereafter be referred to as employment) with the Company terminates for
reasons including death or disability (within the meaning of Section 22(e)(3) of
the Internal Revenue Code), any portion of Optionee's Options which is not
exercisable on the date of such termination shall immediately terminate. Unless
the Administrator in its discretion determines otherwise, any remaining portion
of such Options shall terminate if not exercised within the thirty (30) day
period commencing with the date of termination of employment unless such
termination of employment is by reason of the Optionee's death or disability, in
which event such period shall be three (3) years.

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         Notwithstanding the foregoing, if an Optionee's employment is
terminated for Cause, all outstanding Options held by such Optionee, whether
vested or unvested, shall terminate immediately unless the Administrator in its
discretion determines otherwise.

         (f) Non-transferability: Except to the extent provided in any option
agreement and permitted under applicable law, each Option and all rights
thereunder shall be exercisable during the Optionee's lifetime only by him and
shall be non-assignable and non-transferable by the Optionee other than, in the
event of the Optionee's death, by his will or by the laws of descent and
distribution. In the event the death of an Optionee occurs, the representative
or representatives of the estate, or the person or persons who acquired (by
bequest or inheritance) the rights to exercise the Options may exercise such
Options in whole or in part prior to the expiration of the applicable exercise
period.

         (g) Compliance with securities laws: Options granted and shares issued
by the Company upon exercise of Options shall be granted and issued only in full
compliance with all applicable securities laws, including laws, rules and
regulations of the Securities and Exchange Commission and applicable state Blue
Sky Laws. With respect thereto, the Administrator may impose such conditions on
transfer, restrictions and limitations as it may deem necessary and appropriate
to assure compliance with such applicable securities laws.

         (h) Modification or cancellation of Option: The Administrator shall
have the authority to effect, at any time and from time to time, with the
consent of the affected Optionee or Optionees, the modification of the terms of
any option agreement, including, but not limited to, the acceleration of any
vesting or exercisability requirements upon the occurrence of a Change in
Control or otherwise.

         (i) Disposition of shares: No Option granted under this Plan shall
qualify as an ISO within the meaning of Section 422 of the Internal Revenue Code
of 1986, as amended, if the Common Shares acquired pursuant to the exercise of
the Option are transferred, other than by will or by the laws of descent and
distribution, within two years of the date such option was granted or within one
year after the transfer of Common Shares to the Optionee pursuant to such
exercise.

         8. METHOD OF EXERCISE. An Option granted under this Plan may be
exercised by written notice to the Administrator, signed by the Optionee, or by
such other person as is entitled to exercise such Option. The notice of exercise
shall state the number of Common Shares in respect of which the Option is being
exercised, and shall either be accompanied by the payment of the full option
price for such Common Shares, or shall fix a date (not more than ten business
days from the date of such notice) for the payment of the full option price of
the Common Shares being purchased. The purchase price may be paid (i) in cash or
by check in the form satisfactory to the Company, (ii) subject to the approval
of the Administrator, by delivery to the Company of Common Shares already owned
by the Optionee (which shall be valued for this purpose at the Fair Market Value
on the date of transfer to the Company as determined by the Administrator in its
sole discretion), or (iii) any combination of the above. A certificate or
certificates for the

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Common Shares of the Company purchased through the exercise of an Option shall
be issued in regular course after the exercise of the Option and payment
therefor. During the Option period no person entitled to exercise any Option
granted under this Plan shall have any of the rights or privileges of a
shareholder with respect to any Common Shares issuable upon exercise of such
Option until certificates representing such Common Shares shall have been issued
and delivered.

         9.       CHANGES IN THE COMPANY'S CAPITAL STRUCTURE.

         (a) The existence of outstanding Options shall not affect in any way
the right or ability of the Company or its shareholders to make or authorize any
or all adjustments, recapitalizations, reorganizations or other changes in the
Company's capital structure or its business, or any merger or consolidation of
the Company, or any issue of bonds, debentures, preferred or prior preference
stock ahead of or affecting the Common Shares or the rights hereof, or the
dissolution or liquidation of the Company, or any sale or transfer of all or any
part of its assets or business or any of the outstanding stock of the Company,
or any other corporate act or proceeding, whether of a similar character or
otherwise, except pursuant to a Change in Control to the extent and in the
manner expressly provided herein.

         (b) If the Company shall effect a subdivision, consolidation or
reclassification of shares or other capital readjustment or recapitalization,
the payment of a stock dividend, a declaration of an extraordinary dividend
payment in a form other than shares in an amount that has a material effect on
the fair market value of the Common Shares or other increase or reduction in the
number of Common Shares outstanding, without receiving compensation therefor in
money, services or property, the Board shall make appropriate adjustments in one
or more of (i) the number of Common Shares available for future grant under
Section 5 hereof, (ii) the number of Common Shares covered by each outstanding
option or the exercise price under each outstanding option.

         (c) Except as hereinbefore expressly provided, the issue by the Company
of shares of stock of any class, for cash or property, or for labor or services,
either upon direct sale or upon the exercise of rights or warrants to subscribe
therefor, or upon conversion of shares or obligations of the Company convertible
into such shares or other securities, shall not affect, and no adjustment by
reason thereof shall be made with respect to, the number or price of Common
Shares then subject to outstanding Options.

         (d) In the event of a Change in Control while Options remain
outstanding, all outstanding Options under the Plan shall accelerate and become
immediately exercisable for a period of 30 days, or such longer or shorter
period as the Board may prescribe (the "Notice Period") immediately prior to the
scheduled consummation of such Change in Control, provided, however, that any
such acceleration and any exercise of options during the notice period shall be
(i) conditioned upon the consummation of the Change in Control and (ii)
effective only immediately before the consummation of such Change in Control.

         (e) Upon consummation of a Change in Control, the Plan and all
outstanding but unexercised options shall terminate. Notwithstanding the
foregoing, to the extent provision is made in writing in connection with such
Change in Control for the continuation of the Plan and

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the assumption of Options under the Plan theretofore granted, or for the
substitution for such Options of new options covering the stock of a successor
company, or a parent or subsidiary thereof, with appropriate adjustments as to
the number and kinds of shares or units and exercise prices, then the Plan and
Options theretofore granted shall continue in the manner and under the terms so
provided, and the acceleration and termination provisions set forth in the first
two sentences of this Section 9(d) shall be of no effect. The Company shall send
written notice of a Change in Control to all individuals who hold options not
later than the time at which the Company gives notice thereof to its
stockholders.

         10. INITIAL PUBLIC OFFERING. In the event of any initial public
offering of any class of common stock of the Company ("IPO Stock") during the
term of any Option granted under the Plan, the number, class and per share price
of Common Shares may be appropriately adjusted in such a manner as to entitle
the Optionee to receive upon exercise of such option, for the same aggregate
cash consideration, shares of IPO Stock which, in the judgment of the
Administrator, are substantially equivalent in value to the Common Shares.
Unless otherwise determined by the Administrator, all other terms of such
Options shall remain the same.

         11. AMENDMENT OR TERMINATION. The Administrator may, in its sole
discretion, terminate this Plan at any time, and may amend the Plan at any time
or from time to time; provided, however, that any amendment that would increase
the aggregate number of shares that may be issued under the Plan, materially
increase the benefits accruing to employees under the Plan, or materially modify
the requirements as to eligibility for participation in the Plan shall be
subject to the approval of the Company's stockholders to the extent required by
Internal Revenue Code Section 422, other applicable laws or any other governing
rules or regulations, except that such increase or modification that may result
from adjustments authorized by Section 9 does not require such approval. If the
Plan is terminated, any unexercised option shall continue to be exercisable in
accordance with its terms, except as provided in Section 9 above.

         12. COMPANY RESPONSIBILITY. All expenses of this Plan, including the
cost of maintaining records, shall be borne by the Company. The Company shall
have no responsibility or liability (other than under applicable securities
laws) for any act or thing done or left undone with respect to the price, time,
quantity, or other conditions and circumstances of the purchase of the Common
Shares under the terms of the Plan, so long as the Company acts in good faith.

         13. TAX WITHHOLDING. Any grant of an Option hereunder shall provide, as
determined by the Administrator in its sole discretion, for appropriate
arrangements for the satisfaction by the Company and the Optionee of all
federal, state, local or other income, excise or employment taxes or tax
withholding requirements applicable to the exercise of the Option or a related
tandem right, or the later disposition of the Common Shares thereby acquired and
all such additional taxes or amounts as determined by the Administrator in its
sole discretion, including, without limitation, the right of the Company to
receive transfers of Common Shares or other property from the Optionee or to
deduct or withhold in the form of Common Shares from any transfer to an
Optionee, in such amount or amounts deemed required or appropriate by the
Administrator in its sole and absolute discretion.

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         14. IMPLIED CONSENT. Every Optionee, by the acceptance of an Option
under this Plan shall be deemed to have consented to be bound, on his or her own
behalf and on behalf of his or her heirs, assigns, and legal representatives, by
all of the terms and conditions of this Plan.

         15. NO EFFECT ON EMPLOYMENT STATUS. The fact that an employee or any
other person has been granted an Option under this Plan shall not limit or
otherwise qualify the right of the Company to terminate such person's employment
at any time.

         16. DURATION AND TERMINATION OF THE PLAN. The Plan shall become
effective on ______________, 1999, which is the date the stockholders of the
Company approved the Plan. No ISO shall be granted subsequent to the tenth
anniversary of such date, or subsequent to any earlier date as of which the Plan
is terminated.

         17. LAW TO GOVERN. This Plan shall be construed and administered in
accordance with and governed by the laws of the State of Delaware.

         IN WITNESS WHEREOF, the Company has caused this 1999 Stock Incentive
Plan to be executed by its duly authorized officer as of the ____ day of
___________, 1999.

                                            QK HEALTHCARE, INC.

                                            By:____________________________

                                            Title: ________________________

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                                                                    EXHIBIT 10.5

                               QK HEALTHCARE, INC.
                        INCENTIVE STOCK OPTION AGREEMENT

       AGREEMENT made this_____day of_____________, 2000 , by and between QK
HEALTHCARE, INC., a Delaware corporation (the "Corporation"), and
_____________________(the "Employee").

       1. Grant of Option. Subject to the terms and conditions set forth in this
Agreement and the QK Healthcare, Inc. 2000 Stock Option Plan ( the "Plan"), the
Corporation hereby grants to the Employee the option (the "Option") to purchase
from the Corporation, during the term set forth in Section 2 below, an aggregate
of                        shares ("Option Shares") of the Corporation's common
stock, par value $.001 per share (the "Common Stock"), at a price of $       per
share, such price being not less than l00% of the Fair Market Value of the
Common Stock on the date of this Agreement; provided, however, that if the
Employee owns, immediately prior to the grant of the Option Shares, stock
possessing more than 10% of the total combined voting power of all classes of
stock of the Corporation (a "Ten Percent Owner"), such price shall be at least
110% of the Fair Market Value of the Common Stock on the date of this Agreement.
This Option is intended to be an "incentive stock option" as defined in Section
422(b) of the Internal Revenue Code. The Option hereby granted shall expire 30
days after the delivery of this Agreement to the Employee unless the Employee
signs and returns this Agreement to the Corporation within such 30 days. Unless
otherwise defined herein, capitalized terms used herein shall have the same
meaning as provided in the Plan.

       2. Term. This Option shall commence on the date of this Agreement and
shall terminate in accordance with the provisions of Section 8 below.
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       3.       Exercise.

       (a) Prior to termination of this Agreement, this Option may be exercised
and shall vest in the installments and during the periods set forth on Exhibit A
to this Agreement, except as such periods may be extended pursuant to Section
4(a) below.

       (b) During the lifetime of the Employee, this Option may be exercised
only by the Employee. Following the death of the Employee, this Option may be
exercised by the Employee's legatee(s), heir(s), or personal representative(s)
(collectively, "Legal Representative") during the periods and in the manner set
forth in Sections 3(c) and 4(a) below.

       (c) The Employee (or in the case of the Employee's death, his Legal
Representative) may exercise this Option by giving written notice of exercise of
the Option to the Corporation at its then principal office on the form annexed
as Exhibit B to this Agreement. Such notice shall state the number of whole
shares with respect to which this Option is being exercised and shall be
accompanied by the full purchase price for such shares, payable either: (i) in
cash or certified or bank cashier's check, (ii) by transfer to the Corporation
by the Employee or his Legal Representative of Common Stock of the Corporation
owned by the Employee having a Fair Market Value as of the date the Option is
exercised equal to such purchase price, or (iii) by a combination of (i) and
(ii).

       4.       Limitations on Exercise.

       (a) Except as provided in subsections (i) - (iii) below, this Option
cannot be exercised unless the Employee is then employed by the Corporation.

       (i) Within 3 months after the Employee's retirement (at the normal
retirement date prescribed from time to time under any policy of the Corporation
then in effect, or at any other

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date with the consent of the Corporation) from or termination of employment, for
reason other than Cause (except as provided in subsection 4(a)(ii) and 4(a)(iii)
below), with the Corporation, the Employee may exercise this Option to the
extent of the number of shares that he shall have been entitled to purchase on
the date of such retirement or termination of employment.

       (ii) Within 12 months after the Employee shall cease to be employed by
the Corporation because of disability (within the meaning of Section 22(e)(3) of
the Internal Revenue Code), the Employee may exercise this Option to the extent
of the number of shares that he shall have been entitled to purchase on the date
his employment terminated.

       (iii) Within 36 months after the Employee dies: (A) while he is employed
by the Corporation, (B) within 3 months after his retirement pursuant to
subsection (i) above, or (C) within 12 months after his employment ceases due to
disability pursuant to subsection (ii) above, this Option shall be exercisable
by the Legal Representative, to the extent of the number of shares that the
holder shall have been entitled to purchase on the date of his death.

        (b) The Option shall not be exercised in whole or in part until the
Corporation has effected any of the following conditions that the Board of
Directors of the Corporation ("Board"), in its discretion, determines at the
time of exercise of the Option to be necessary or desirable as a condition of,
or in connection with, the issuance and purchase of shares under this Option:

         (i) the listing, registration or qualification of the Corporation or of
the shares subject to this Option upon any securities exchange or under any
federal or state laws;

         (ii) the giving of any investment representation by the Employee or his
Legal Representative;

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         (iii) the notation of any restriction on transfer on the certificate or
certificates representing such shares; or (iv) the execution and delivery by the
Employee of a "lock-up" or similar agreement in the form requested by the
Corporation's underwriter from time to time.

       5. Delivery of Option Shares. As soon as possible after receipt by the
Corporation of a notice of exercise hereunder, of payment therefor, and of
evidence of compliance with any conditions that may be required by the Board
under Section 4, the Corporation shall deliver to the Employee, or to his Legal
Representative, as the case may be, one or more certificate(s) for the number of
shares with respect to which this Option shall have been so exercised. No shares
shall be delivered pursuant to any exercise hereto until the requirements of
such laws and regulations as may be deemed by the Board to be applicable thereto
are satisfied.

       6. Restrictions upon Transfer.

       (a) This Agreement and the Option granted hereunder shall not be
assignable or transferable otherwise than by will or the laws of descent and
distribution. In the event of any attempt to assign or to transfer this
Agreement or the Option or any of the rights hereunder other than by will or the
laws of descent and distribution, whether voluntarily or involuntarily, by
operation of law or otherwise, this Agreement and the Option granted hereunder
shall thereupon immediately terminate and be of no further force or effect and
no interest or right hereunder shall vest in any other person.

       (b) Nothing in this Agreement shall be construed in limitation of any
restrictions upon transfer of the Option Shares contained elsewhere, including
any restrictions that may be contained in the Certificate of Incorporation or
the By-Laws of the Corporation.

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       (c) Nothing in this Agreement shall be construed as a modification of any
existing agreements with respect to the gift, sale, purchase, transfer, pledge,
hypothecation, or other disposition or encumbrance of Option Shares between the
parties to this Agreement, or between or among either or both of the parties to
this Agreement and one or more persons not party to this Agreement.

       (d) Option Shares received upon exercise of this Option in whole or part
shall not be transferred within two years from the date of this Agreement or one
year from the date the Option Shares are delivered to the Employee, without the
express written consent of the Corporation. The provisions of this Section 6(d)
shall survive any termination of this Agreement.

       7. Assumption of Options. Subject to the provisions of Section 8, upon
dissolution or liquidation of the Corporation, or consolidation of the
Corporation into a new entity, or merger, acquisition, or reorganization of the
Corporation into or with one or more other corporations, the surviving,
resulting or acquiring corporation, as the case may be, or a parent or
subsidiary corporation of such corporation, may (but shall not be obligated to)
substitute a new Option for this Option, or may (but shall not be obligated to)
assume this Option, if:

       (a) the Employee is then employed by such surviving, resulting or
acquiring corporation, or a parent or subsidiary corporation of such
corporation;

       (b) the excess of the aggregate Fair Market Value of the shares subject
to the Option immediately after the substitution or assumption over the
aggregate Option price of such shares does not exceed the excess of the
aggregate Fair Market Value of the Option Shares immediately

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before such substitution or assumption over the aggregate purchase price of the
Option Shares; and

       (c) the new option or the assumption of this Option does not give the
Employee additional benefits that the Employee did not have under this Option,
as determined in accordance with Section 424(a) of the Internal Revenue Code

       8. Termination. This Agreement (other than Sections 6(a), 6(d) and 17),
the Option, and all of the rights hereunder shall terminate upon the first to
occur of the following events:

       (a) Immediately upon the Employee's termination for Cause of employment
with the Corporation;

       (b) Three months after the Employee's termination by the Corporation
without Cause of employment with the Corporation, or with a corporation or a
parent or subsidiary corporation of such corporation issuing or assuming a stock
option in a transaction to which Section 7 of this Agreement applies;

       (c) Ninety days after the Employee voluntarily terminates his or her
employment with the Corporation;

       (d) Thirty-six months after the Employee dies: (i) while an employee,
(ii) within three months after termination of employment on account of
retirement or (iii) within twelve months after termination of employment on
account of his disability (within the meaning of Section 22(e)(3) of the
Internal Revenue Code) with the Corporation, or with a corporation or a parent
or subsidiary corporation of such corporation issuing or assuming a stock option
in a transaction to which Section 7 of this Agreement applies; or

       (e) Ten years after the date of this Agreement, provided, however, that
with respect to a Ten Percent Owner, five years after the date of this
Agreement; or

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       9. Rights upon Termination. Upon termination of this Agreement, this
Option shall terminate and shall no longer be exercisable by the Employee or his
Legal Representative.

       10. No Rights as Stockholder.

       (a) The Employee shall have none of the rights of a stockholder with
respect to any of the Option Shares until this Option shall have been exercised
in whole or in part and until such shares shall have been issued to the
Employee. The Employee shall not have voting or other rights with respect to the
Option Shares prior to the delivery to him of such shares.

       (b) Nothing in the Plan or this Agreement shall affect in any way the
rights or powers of the Corporation, or any of the directors or stockholders of
any of such corporation, to make or authorize any or all adjustments,
recapitalizations, reorganizations or other changes in the Corporation's capital
structure or business, or any merger or consolidation of the Corporation, or any
issue of bonds, debentures, preferred or prior preference stocks or other
classes of securities ahead of or affecting the Common Stock or the rights
thereof, or the dissolution or liquidation of the Corporation, or any sale or
transfer of all or any part of the Corporation's assets or business, or any
grant of Options to purchase securities of the Corporation otherwise than under
the Plan, or to effect any other corporate act or proceeding, whether of a
similar character or otherwise.

       11. Adjustment of Shares. The Option Shares are shares of the Common
Stock as constituted on the date of this Agreement. Except to the extent such a
change would cause

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compensation payable to the Employee to fail to satisfy Section 162 of the
Internal Revenue Code of 1986, as amended, if the Corporation shall effect a
subdivision, consolidation or reclassification of shares or other capital
readjustment or recapitalization, the payment of a stock dividend or other
increase or reduction in the number of shares of Common Stock outstanding
without receiving compensation therefor in money, services or property, then the
number, class and per share price of the Option Shares shall be appropriately
adjusted in such a manner as to entitle the Employee, upon exercise of the
Option to receive the same aggregate cash consideration, the same total number
and class of shares as he or she would have received as a result of the event
requiring adjustment. Any adjustment so made shall be final and binding on the
Employee.

       12.      Change in Control.

       (a) In the event of a Change in Control, the Option will become
immediately vested and exercisable for a period of 30 days or such longer or
shorter period as the Board may prescribe immediately prior to such scheduled
consummation of such Change of Control, irrespective of the original vesting
schedule set forth in Exhibit A hereto, provided, however, that any such
acceleration and exercise of options during the notice period shall be (i)
conditioned upon the consummation of the Change of Control and (ii) effective
only immediately before the consummation of such Change of Control. Upon
consummation of a Change of Control, the Plan and all outstanding options shall
terminate.

       (b) Notwithstanding Section 12(a), to the extent a provision is made in
writing in connection with such Change of Control for the continuation of the
Plan and assumption of the Options granted under the Plan or for the
substitution for such Options of new options covering

                                     - 8 -
<PAGE>   9
the stock of a successor company, or a parent or subsidiary thereof, with
appropriate adjustments as to the number and kinds of shares or units and
exercise prices pursuant to Section 7 above, then the Plan and Options
theretofore granted shall continue in the manner and under the terms so
provided, and the acceleration and termination provisions set forth in Section
12(a) shall be of no effect.

       13. No Liability. Neither any officer or employee of the Corporation, nor
any member of the Board, nor the Corporation shall be liable for any action or
determination made in good faith in respect of this Option.

       14. Reservation. The Corporation agrees, at all times during the term of
this Option, to reserve and keep available such number of shares of the Common
Stock as will be sufficient to satisfy the requirements of this Option and shall
pay all original issue taxes, if any, with respect to issuance of shares
hereunder and all other fees and expenses necessarily incident thereto.

       15. No Rights to Continued Employment. Nothing in the Plan, or in this
Agreement, shall confer on the Employee, nor imply in favor of the Employee, any
right to continue in the employ of the Corporation, or its subsidiaries, or
prevent, or in any way impair the right of the employer to terminate the
employment of the Employee at any time, with or without Cause, and with or
without notice.

       16. Tax Consequences and Withholding. The Employee agrees that the
Corporation is not responsible for the tax consequences to him of the granting
of this Option or its subsequent exercise by the Employee, and that it is the
responsibility of the Employee to consult with his personal tax advisor
regarding all matters with respect to the tax consequences of the granting of
this Option and its exercise by the Employee. The Employee hereby authorizes the
Corporation

                                     - 9 -
<PAGE>   10
to withhold from the Option Shares to Employee, pursuant to the exercise of the
Option, that number of Option Shares to be issued that would satisfy the
Corporation's tax withholding requirements in respect of the Employee, unless
the Employee pays an equivalent amount to the Corporation at or prior to the
delivery of the Option shares.

       17. Non-Competition Agreement.

       (a) The Employee shall not, during the period of the Employee's
employment by or with the Corporation, and for a period of six months
immediately following the termination of the Employee's employment for any
reason whatsoever other than termination by the Corporation without Cause,
directly or indirectly, for the Employee or on behalf of or in conjunction with
any other person, persons, corporation, partnership, corporation or business of
whatever nature:

       (i) engage, as an officer, director, stockholder, owner, partner, joint
venturer, or in a managerial, consulting or advisory capacity, whether as an
employee, independent contractor, consultant or advisor, or as a sales
representative, in any business which offers any services or products in direct
competition with the Corporation within the United States of America ("USA");

       (ii) call upon any person who is, at that time, within the USA, an
employee of the Corporation in a managerial capacity for the purpose or with the
intent of enticing such employee away from or out of the employ of the
Corporation;

       (iii) call upon any person or entity which is, at that time, or which has
been, within one year prior to that time, a client of the Corporation within the
USA for the purpose of soliciting or selling products or services in direct
competition with the Corporation within the USA; or

                                     - 10 -
<PAGE>   11
         (iv) induce or attempt to induce any person known by the Employee to be
a customer, supplier, or business relation of the Corporation to cease doing
business with the Corporation or in any way interfere with the relationship
between the Corporation and any person known by the Employee to be a customer,
supplier, licensee, or business relation of the Corporation.

         (b) Because of the difficulty of measuring economic losses to the
Corporation as a result of a breach of the foregoing covenants, and because of
the immediate and irreparable damage that could be caused to the Corporation for
which the Corporation would have no other adequate remedy, the Employee agrees
that the foregoing covenants may be enforced by the Corporation in the event of
breach by the Employee, by injunctions and restraining orders.

         (c) The covenants in this Section 17 are severable and separate, and
the unenforceability of any specific covenant shall not affect the provisions of
any other covenant. Moreover, in the event any court of competent jurisdiction
shall determine that the scope, time or territorial restrictions set forth are
unreasonable, then it is the intention of the parties that such restrictions be
enforced to the fullest extent which the court deems reasonable, and this
Agreement shall thereby be reformed.

         (d) The Employee acknowledges that the covenants in this Section 17:
(i) are agreed to by the Employee as an inducement for and in consideration of
the Corporation's entering into this Agreement; and (ii) contain limitations as
to time, geographic area and scope of activity to be restrained that are
reasonable and do not impose a greater restraint than is necessary to protect
the goodwill or other business interests of Corporation.

         (e) The Employee agrees that all of the covenants in this Section 17
shall be construed as an agreement independent of any other provision in this
Agreement, that the

                                     - 11 -
<PAGE>   12
Corporation shall be the beneficiary of and have the right to enforce such
covenants, and that the existence of any claim or cause of action of the
Employee against the Corporation, whether predicated on this Agreement or
otherwise, shall not constitute a defense to the enforcement by the Corporation
of such covenants. It is specifically agreed that the period of six months
following termination of the Employee's employment stated at the beginning of
this Section 17, during which the agreements and covenants of the Employee made
in this Section 17 shall be effective, shall be computed by excluding from such
computation any time during which the Employee is in violation of any provision
of this Section 17.

       18.      General Provisions.

       (a) No Waiver. Waiver of any provision of this Agreement, in whole or in
part, in any one instance shall not constitute a waiver of any other provision
in the same instance, nor any waiver of the same provision in another instance,
but each provision shall continue in full force and effect with respect to any
other then-existing or subsequent breach.

       (b) Designation of Beneficiary. Subject to the rules and regulations of
the Board, the Employee may designate a beneficiary or beneficiaries and may
change such designation from time to time by filing a written designation of
beneficiary with the Board on a form prescribed by it. No such designation shall
be effective unless filed prior to the death of the Employee.

       (c) Notice. Any notice required or permitted under this Agreement shall
be given in writing by delivery in hand or by postage prepaid, United States
certified mail, return receipt requested, as follows: to the Corporation
(Attention: Vice President-Administration), at 2060 Ninth Avenue, Ronkonkoma,
New York 11779 or at such other address as the Corporation, by notice to the
Employee, may designate in writing from time to time; and to the Employee, at
the

                                     - 12 -
<PAGE>   13
address specified below, or at such other address as the Employee, by notice to
the Corporation, may designate in writing from time to time. Notice shall be
effective upon receipt.

       (d) Miscellaneous. This Agreement: (i) may be executed in any number of
counterparts, each of which, when executed by both parties to this Agreement
shall be deemed to be an original, and all of which counterparts together shall
constitute one and the same instrument; (ii) shall be governed by and construed
under the laws of the State of New York applicable to contracts made, accepted,
and performed wholly within New York, without application of principles of
conflicts of laws; (iii) constitutes the entire agreement of the parties with
respect to its subject matter, except as set forth in Section l of this
Agreement, superseding all prior oral and written communications, proposals,
negotiations, representations, understandings, courses of dealing, agreements,
contracts, and the like between the parties in such respect; (iv) may be
amended, modified, or terminated, and any right under this Agreement may be
waived in whole or in part, only by a writing signed by both parties; except
that no termination, modification or amendment shall affect the rights of the
Employee without the Employee's consent; (v) contains headings only for
convenience, which headings do not form part, and shall not be used in
construction, of this Agreement; and (vi) shall bind and inure to the benefit of
the parties and their respective legal representatives, successors and assigns,
except that no party may delegate any of its obligations under this Agreement or
assign this Agreement, without the prior written consent of the other party, or
unless permitted in Section 3(b) of this Agreement.

       (e) Availability of Equitable Relief. The obligations imposed by this
Agreement are unique. Breach of any of such obligations would injure the parties
to this Agreement; such

                                     - 13 -
<PAGE>   14
injury is likely to be difficult to measure; and monetary damages, even if
ascertainable, are likely to be inadequate compensation for such injury.
Therefore, the parties to this Agreement acknowledge and agree that protection
of the respective interests in this Agreement would require equitable relief,
including specific performance and injunctive relief, in addition to any other
remedy or remedies that the parties may have at law or under this Agreement,
including, without limitation, entitlement to reimbursement by the breaching
party or parties of the legal fees and expenses of the injured party or parties
prevailing in any such suit.

                                     - 14 -
<PAGE>   15
       IN WITNESS WHEREOF, the parties have executed this Agreement under seal
as of the date first above written.

                                             QK HEALTHCARE, INC.

                                             By:________________________________

                                             EMPLOYEE

                                             By:________________________________

                                             Address____________________________
                                             SS No._____________________________

                                     - 15 -
<PAGE>   16
                               QK HEALTHCARE, INC.

                                    EXHIBIT A
                        INCENTIVE STOCK OPTION AGREEMENT

       The Option shall be exercisable in installments as follows:

                  (a) The Employee may exercise the Option for up to twenty-five
         percent (25%) of the total number of Option Shares granted on or after
         the first anniversary of the date of this Agreement.

                  (b) The Employee may exercise the Option for up to fifty
         percent (50%) of the total number of Option Shares granted on or after
         the second anniversary of the date of this Agreement.

                  (c) The Employee may exercise the Option for up to
         seventy-five percent (75%) of the total number of Option Shares granted
         on or after the third anniversary of the date of this Agreement.

                  (d) The Employee may exercise the Option for up to one hundred
         percent (100%) of the total number of Option Shares granted on or after
         the fourth anniversary of the date of this Agreement.

Name of Employee:

Date of Grant:

No. of Option Shares Granted:

Exercise Price: :
<PAGE>   17
                               QK HEALTHCARE, INC.

                                    EXHIBIT B
                        INCENTIVE STOCK OPTION AGREEMENT

                                Form of Exercise

       The undersigned employee of QK Healthcare, Inc. (the "Corporation"),
pursuant to the the QK Healthcare, Inc. 2000 Stock Option Plan (the "Plan"), and
pursuant to an Incentive Stock Option Agreement dated ___________, 2000, hereby
agrees to purchase from the Corporation ________ shares of common stock, par
value $.001 per share ("Stock"), at a purchase price of $_____ per share.

EMPLOYEE:_______________________________________________________________________
           First                        Middle                              Last

(Print name exactly as it will appear on your stock certificate)

Social Security Number: __________________________

Address: ____________________________________________________________________

       The undersigned employee has delivered the following consideration to the
Corporation in exchange for the Stock:

(1)    $_____ in cash or by certified or Bank cashier's check;
                and/or

(2)    ______ shares of the Corporation's common stock, par value $.001 per
              share, having a Fair Market Value (as defined in the Plan)of
              $____________ as of ________________________.

                                             ___________________________________
                                             Employee Signature

Date:____________________

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