Document:

Version 1.0                                  TechAlt Master Agreement # 2004-100
                                                                    Page 1 of 13

                                 [COMPANY LOGO]

                                    TechAlt

                       AGREEMENT FOR CONSULTING SERVICES

                                 BY AND BETWEEN

                       Arias Technology Corporation, Inc.
                                  (Consultant)

                                      AND

                                 TechAlt, Inc.
                            (An Nevada Corporation)

                            Dated: October 11, 2004
                                   ----------------

<PAGE>

                                TABLE OF CONTENTS

SECTION                                                       PAGE

1.  Definitions                                                  3
2.  Scope of Services                                            3
3.  Term                                                         3
4.  Personnel, Staffing and Direction                            4
5.  Working Arrangement                                          4
6.  Compensation                                                 4
7.  Travel and Other Expenses                                    4
8.  Taxes                                                        5
9.  Invoicing and Payment                                        5
10. Title and Possession                                         5
11. Confidential Information                                     6
12. Guarantees                                                   6
13. Product Warranty                                             7
14. Patent and Copyright Infringement                            7
15. Indemnification                                              7
16. Limitation of Liability                                      8
17. Excusable Delays                                             8
18. Termination                                                  8
19. Independent Contractor                                       9
20. Product(s) Support                                          10
21. Advertising                                                 10
22. Availability                                                10
23. Assignability                                               10
24. Section Headings                                            10
25. Construction of Agreement                                   10
26. Consent to Breach Not a Waiver                              11
27. Invalid Provision                                           11
28. Survival of Terms                                           11
29. Acknowledgement                                             11

Exhibit A - Work Specification

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Version 1.0                                  TechAlt Master Agreement # 2004-100
                                                                    Page 3 of 13

                        AGREEMENT FOR CONSULTING SERVICES

This  Agreement for  Consulting  Services  ("Agreement")  is entered into by and
between  TechAlt,  Inc,  a  Nevada  corporation,  (hereinafter  referred  to  as
"TechAlt") and Arias Technology  Corporation,  Inc  (hereinafter  referred to as
"Consultant") with its principal place of business at _566 W. Lake Street, Suite
490, Chicago, IL, 60661.

Subject to the terms and  conditions  of this  Agreement,  Consultant  agrees to
provide and TechAlt, Inc agrees to accept the Services described herein.

1.    Definitions

"Products" mean all material,  including but not limited to, software  programs,
systems,  specifications,  documents, contracts and summaries thereof, developed
in connection with a Work Specification.

"Services" mean those computer programming and/or consulting services, which are
more fully  described  in Work  Specifications  issued  hereunder,  for the fees
described herein.

"Work  Specifications"  mean those documents  substantially in the form attached
hereto as  Exhibit  A, with  appropriate  insertions,  issued  by  TechAlt,  and
accepted by Consultant in reference to this Agreement.  Work  Specifications are
incorporated into and made a part of this Agreement by reference.

2.    Scope of Services

Particular  Consultant  personnel  shall  be  identified  in  one or  more  Work
Specifications  issued  by  TechAlt  and  accepted  by  Consultant,   which  are
incorporated into this Agreement by reference.  No Services shall be provided by
virtue of this Agreement alone, but shall require the issuance and acceptance of
such Work  Specifications.  As appropriate,  Work Specifications  shall identify
without limitation,  the Services to be performed,  results to be achieved,  the
cost, the start date, and the criteria for completion. In addition, all software
to be delivered  hereunder  shall be subject to file sizing  analysis,  workflow
analysis, and/or presentation of alternate hardware/software solutions.

3.    Term

A.    This  Agreement  shall  be  effective  when  signed  by both  parties  and
      thereafter  shall  remain in effect  until  terminated  by either party as
      provided herein.

B.    Each Work Specification shall be effective when signed by both parties and
      thereafter shall remain in effect until terminated as provided herein.

<PAGE>

4.    Personnel, Staffing and Direction

Consultant  shall provide all necessary  personnel,  adjudged by Consultant  and
acceptable  to TechAlt as qualified  to perform the  Services  defined in a Work
Specification.  The daily activities of Consultant's  personnel assigned to work
with  TechAlt  in  accordance  with  the   requirements  set  forth  in  a  Work
Specification shall be directed by TechAlt or by Consultant's  supervisor acting
at the direction of TechAlt.

5.    Working Arrangement

A.    The Services provided hereunder shall be performed at either the TechAlt's
      or Consultant's premises, as mutually agreed by the parties.

B.    TechAlt  agrees to provide  reasonable  working  space,  computer  related
      resources,  materials, (i.e. ribbons, paper, etc.), and any other services
      and materials which may be necessary in connection with the performance of
      Services  described  herein,  including  particularly a desk, a phone, and
      other  office  and  support  services  normally  provided  by  TechAlt  to
      TechAlt's own employees of similar status.  TechAlt shall not unreasonably
      alter the working  environment  once  established,  nor  substitute  other
      working arrangements unreasonably often regardless of relative quality.

6.    Compensation

TechAlt shall pay Consultant for Services provided under each Work Specification
(i)  at an  hourly  rate;  (ii)  at a flat  rate  per  project,  task,  or  Work
Specification;  or (iii) at any other rate  mutually  agreed upon by TechAlt and
Consultant and set forth in the applicable Work Specification. In the event that
payment is based on an hourly  rate,  TechAlt  shall pay  Consultant  for actual
hours  spent  engaged  in  providing  the  Services   contemplated   by  a  Work
Specification  or actual  hours  spent  engaged in  providing  support  services
necessary for the successful performance of the Product(s)  contemplated under a
Work Specification.

7.    Travel and Other Expenses

A.    TechAlt shall  reimburse  Consultant for all  reasonable  travel and other
      expenses  (over  and  above the  normal  daily  expenses  of  working  and
      commuting)  in   connection   with   Services   furnished   under  a  Work
      Specification.

B.    All  travel  and  other  expenses  must be  authorized  in  writing  by an
      authorized representative of TechAlt prior to same being incurred.

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Version 1.0                                  TechAlt Master Agreement # 2004-100
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8.    Taxes

TechAlt shall  reimburse  Consultant  for any sales tax, use tax, or any similar
fee levied on Services provided hereunder by Consultant,  provided said taxes or
fees are paid by Consultant and imposed by state or federal law.

9.    Invoicing and Payment

Consultant shall invoice TechAlt for the Services furnished and for the approved
travel  and  other  expenses  incurred  under a Work  Specification  during  the
preceding month, week or other invoicing period described in the applicable Work
Specification.  TechAlt  shall pay invoices  issued  pursuant to this  Agreement
within sixty (60) days after the receipt thereof.

10.   Title and Possession

A.    All  Products   developed  by  Consultant   in  connection   with  a  Work
      Specification,  shall belong solely and  exclusively  to TechAlt.  TechAlt
      shall  have the  right to  obtain  and to hold in its own  name,  patents,
      copyrights, and/or trade secret registrations, or such other protection as
      may be  appropriate  to the subject  matter and any  extension or renewals
      thereof.  The  Contractor  agrees to give  TechAlt  and any  other  person
      designated by TechAlt,  all assistance  reasonably required to perfect its
      rights  pursuant to this  section.  The  Contractor  shall not use,  sell,
      transfer,  assign, plagiarize or otherwise disclose such work to any third
      party.

B.    Consultant   acknowledges  certain  situations  require  TechAlt  to  have
      possession of source code to certain application software,  and Consultant
      is agreeable to making said source code available in Escrow to the benefit
      of TechAlt or such other arrangements as are negotiated between Consultant
      and TechAlt, upon proper written agreement.

C.    Consultant  further  agrees  that  all  of  the  above  referenced  Escrow
      materials,  all documentation and any and/all reference material developed
      hereunder,  shall be considered the  confidential  information of TechAlt,
      and the use of such material shall be governed by Section 11 hereof.

D.    Nothing  contained  in this  Section  or in  Section  11 shall  impair  or
      restrict the right of Consultant to use or publicly  disclose any material
      or information  (i) previously in its  possession,  (ii) acquired from any
      third party which did not obtain such material legally from TechAlt, (iii)
      developed  by  Consultant  independently,  or (iv)  already  in the lawful
      possession of Consultant at the time of execution of this Agreement.

E.    Consultant hereby grants TechAlt the right to use any Product(s)  supplied
      hereunder solely for use in TechAlt's own business operations.

<PAGE>

11.   Confidential Information

A.    Each  party  acknowledges  that all  material  and  information  marked as
      "Confidential","  Secret"  or  containing  such other  reasonable  marking
      showing that the materials are to be protected, and which has or will come
      into the possession or knowledge of each in connection with this Agreement
      or the performance hereof,  consists of confidential and proprietary data,
      whose  disclosure  to or use by  third  parties  will  be  damaging.  Both
      parties,  therefore,  agree  to hold  such  material  and  information  in
      strictest  confidence,  not  to  make  use  thereof  other  than  for  the
      performance of this Agreement, nor to release or disclose such information
      or  material  to any  persons  who have not been  officially  notified  in
      writing that they are expressly  binding  themselves not to improperly use
      or disclose said data.

B.    TechAlt  and  Consultant  further  agree  that  this  Agreement  shall not
      restrict the rights of Consultant,  except as specifically acknowledged in
      writing,  to undertake similar work for other clients either  concurrently
      or  in  the  future,   provided  that  TechAlt's   rights  of  proprietary
      information as provided above are preserved.

12.   Guarantees

A.    Consultant warrants that all Services performed under a Work Specification
      shall be performed to the best of its, and its personnel's, ability and in
      a good workmanlike manner.

B.    Consultant  warrants that all  Product(s)  produced  hereunder  will be of
      original  development by Consultant.  In the event that  Consultant  shall
      elect  to use  or  incorporate  in  the  Product(s)  to be  produced,  any
      components of a system  already  existing,  Consultant  shall first notify
      TechAlt who, after whatever  investigation  TechAlt may elect to make, may
      direct  Consultant not to so use or incorporate  any such  components.  If
      TechAlt  shall  not  object,   Consultant  may  use  or  incorporate  such
      components at Consultant's  expense after obtaining the written consent of
      the party owning the same,  and  furnishing a copy thereof to TechAlt;  in
      all events,  such  components  shall be  similarly  warranted  (except for
      originality)  by Consultant and Consultant  will arrange to transfer title
      or the perpetual license to use such components to TechAlt for purposes of
      this  Agreement,  and shall  indemnify  TechAlt  in the  manner  stated in
      Section 14 hereof, with respect thereto.

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Version 1.0                                  TechAlt Master Agreement # 2004-100
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13.   Product(s) Warranty

Consultant  warrants that all Product(s)  provided hereunder will conform to and
perform in accordance  with the  specifications  stated in the  applicable  Work
Specifications.  Consultant's  obligation  under this warranty is to correct and
adjust Product(s),  which do not comply with this warranty at no additional cost
to TechAlt for a period of twelve (12)  months from the  completion  of the Work
Specification   pertaining  thereto.   After  such  twelve  (12)  month  period,
corrections and modifications if any, shall be furnished on a time and materials
basis at Consultant's then current charges therefor,  at the request of TechAlt.
THIS  WARRANTY  IS IN  LIEU  OF ALL  OTHER  WARRANTIES,  EXPRESSED  OR  IMPLIED.
Consultant  shall not be  required  to correct  any  Product(s),  which has been
damaged or destroyed by any cause outside of the control of Consultant.

14.   Patent, Copyright and Trade Secret Infringement

Consultant  shall defend,  at its own expense,  any suit or proceedings  brought
against TechAlt so far as it is based on a claim that any Product(s) supplied by
Consultant  under this  Agreement or any Work  Specification  infringes a United
States patent, copyright or trade secret; provided,  however, that Consultant is
given  reasonable  notice after its  commencement and is given full and complete
authority, information, and assistance (at Consultant's expense) for the defense
thereof  (including  appeals),  and  Consultant  shall pay all costs and damages
finally awarded against TechAlt in any such action that are  attributable to any
such claim,  but shall not be responsible  for any compromise or settlement made
without  its  consent.  If any such  infringement  is held to exist,  Consultant
shall,  at its option and expense and in  conformity  with  requirements  in the
relevant Work  Specification,  either  procure for TechAlt the right to continue
using the Products,  modify same so that they become non-infringing,  or replace
same with a non-infringing  counterpart,  or, if an injunction issues from which
no  further  appeal  lies,  and none of the  above  alternatives  is  reasonably
feasible,  accept  the  return  (at  Consultant's  expense)  of  the  infringing
Product(s)  and refund to TechAlt an amount  equal to twice the  depreciated  or
amortized value of the Products, such value to be determined by using a straight
line method of depreciation  or  amortization  based upon a five (5) year useful
life.  Consultant,  however,  shall have no liability whatever to TechAlt if any
such infringement or claim thereof is based upon or arises out of (a) compliance
with designs, plans or specifications furnished solely by TechAlt, or the use of
the  Product(s)  in a manner  for  which  the same  were  neither  designed  nor
contemplated.

15.   Indemnification

Each party hereby agrees to indemnify the other against all loss(s), cost(s) and
expense(s),  including  reasonable  counsel  fees,  which the other may incur by
reason  of  the  breach  of  any  term,   provision,   covenant,   warranty   or
representation  contained  herein and/or in connection  with the  enforcement of
this Agreement or any provision hereof.

                                      F-4
<PAGE>

16.   Limitation of Liability

A.    EXCEPT FOR  PATENT,  COPYRIGHT  AND TRADE  SECRET  INFRINGEMENT,  PERSONAL
      INJURY  AND/OR  PROPERTY  DAMAGE,  EACH PARTY  AGREES  THAT ITS  LIABILITY
      HEREUNDER  FOR  DAMAGES  OF ANY  KIND,  WHETHER  DIRECT  OR  INDIRECT  AND
      REGARDLESS  OF THE FORM OF ACTION OR THEORY OF LIABILITY  SHALL NOT EXCEED
      THE CHARGES  ACTUALLY PAID HEREUNDER  WITH RESPECT TO THE APPLICABLE  WORK
      SPECIFICATION.  IN NO  EVENT  SHALL  EITHER  PARTY BE  LIABLE  FOR LOSS OF
      PROFITS  OR ANY OTHER  SUCH  LOSS,  OR ANY  DIRECT OR  INDIRECT,  SPECIAL,
      INCIDENTAL, OR CONSEQUENTIAL DAMAGES HOWEVER INCURRED OR DESIGNATED.

B.    No  action,   regardless  of  form,   arising  out  of  the   transactions
      contemplated  under this  Agreement,  may be brought by either  party more
      than one (1) year after the cause of action has  accrued,  except  that an
      action for  non-payment  may be brought within one (1) year after the date
      of the last payment.

C.    Notwithstanding the foregoing,  each party shall be responsible for bodily
      injury or damage to the other party's  physical  property  resulting  from
      negligent or intentional  acts or omissions of its employees,  agents,  or
      representatives.

17.   Excusable Delays

A.    Neither party to this Agreement shall be held liable for failure to comply
      with any of the terms of this  Agreement when such failure has been caused
      solely by fire, war, insurrection, government restrictions, force majeure,
      (Acts of God) or other causes, beyond the control and not due to the fault
      of either party involved, provided such party uses due diligence to remedy
      such default.

B.    It is  understood  and agreed that the  Services  provided  by  Consultant
      hereunder will be based entirely upon TechAlt's  direction  and/or TechAlt
      determined,  and approved specifications,  therefore,  TechAlt understands
      that  changes,  including  but  not  limited  to  changes  either  in data
      supplied, requirements,  specifications,  or objectives; will cause delays
      and affect estimates, if any, of the amount of Services required and their
      completion dates.

18.   Termination

A.    This Agreement may be terminated as follows:

      (i) by either party,  without  cause,  upon thirty (30) days prior written
      notice to the other party;

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                    Version 1.0 TechAlt Master Agreement # 2004-100 Page 9 of 13

      (ii) by either  party,  in the event that the other  party fails to comply
      with  any  material  term or  condition  hereof  and such  failure  is not
      remedied within thirty (30) days,  except as provided in this Agreement in
      Section  17,  after  written  notice  thereof  has been given to the other
      party;

      (iii)  by  either  party,  in the  event  that  the  other  party  becomes
      insolvent,  makes an assignment  for the benefit of creditors,  suffers or
      permits the  appointment of a receiver or trustee in bankruptcy or similar
      officer for all or parts of its business or assets; or

      (iv) by either  party,  in the event that the other party avails itself of
      or becomes subject to any bankruptcy  proceeding  under Federal law or any
      statute of any state relating to insolvency or the protection of rights of
      creditors.

B.    Each Work Specification may be terminated as follows:

      (i)   as provided in the applicable Work Specification;

      (ii)  by either party,  upon thirty (30) days prior written  notice to the
            other party; or

      (iii) automatically,  upon  completion of the Services  and/or delivery of
            the Product(s) specified in the applicable Work Specification.

C.    Termination  shall in no way relieve either party of duties or obligations
      incurred prior to such termination.

D.    Upon termination of this Agreement, each party shall immediately return to
      the other, all papers, materials, programs,  documentation,  equipment and
      other  property  of the other  party held by each party for the purpose of
      carrying out its obligations hereunder.  Each party shall assist the other
      party in the orderly termination of this Agreement as may be necessary for
      the non-disrupted business continuation of each party.

19.   Independent Contractor

It is herein  agreed that at all times the  relationship  of the  Consultant  to
TechAlt shall be that of an independent  contractor.  Consultant further agrees,
during the term of this  Agreement,  to maintain at  Consultant's  expense,  all
necessary  insurance for its employees,  including but not limited to, workman's
compensation,   disability,   and  unemployment  insurance,   general  liability
insurance and to provide TechAlt with certification of same upon request.

<PAGE>

20.   Product(s) Support

A.    Consultant  agrees  to  provide  application   software  support  for  all
      Product(s)  as  indicated  in the  applicable  Work  Specification.  Items
      normally included as software support include:

      1.    Reasonable Telephone Support

      2.    Training

      3.    Forms Design

      4.    Correction of programs  where source code and equipment are provided
            by TechAlt

      5.    Assistance to TechAlt staff in setting up office  procedures as they
            relate to the computer operations

      6.    Software and file fixes not dependent on source code availability

B.    TechAlt agrees to keep a minimum of two (2) sets of back-up  files.  It is
      recommended  that four (4) back-up  sets be kept with at least one (1) set
      kept at an off-site location.

21.   Advertising

It is  herein  agreed  that  TechAlt's  name  will  not be used  in any  written
advertising or marketing  promotion of Consultant  except with  TechAlt's  prior
written consent.

22.   Availability

Each party  warrants to the other that it is free,  as of the date it signs this
Agreement,  of any  contractual  obligations  that would prevent such party from
entering into this Agreement, and that Consultant's offer to provide Services in
no way caused or induced any party to this  Agreement to breach any  contractual
obligations.

23.   Assignability

Each party  herein  agrees that this is a personal  services  Agreement  between
TechAlt and Consultant and is not assignable by either party.

24.   Section Headings

Section  Headings have been included in this Agreement merely for convenience or
reference.  They are not to be considered part of this Agreement,  or to be used
in the interpretation hereof.

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                                                                   Page 11 of 13

25.   Construction of Agreement

Any  questions  or matters  arising  under this  Agreement  as to the  validity,
construction,  or performance hereof, shall be determined in accordance with the
laws of the State of Illinois

26.   Consent to Breach Not a Waiver

No terms or  provisions  hereof  shall be deemed  waived and no breach  excused,
unless  such  waiver or  consent  shall be in  writing  and  signed by the party
claimed to have waived or consented.  Any consent by any party to, or waiver of,
a breach by the  other,  whether  express or  implied,  shall not  constitute  a
consent to, waiver of, or excuse for any other different or subsequent breach.

27.   Invalid Provision

Should any part of this Agreement,  for any reason,  be declared  invalid,  such
decision shall not affect the validity of any remaining portion.  Such remaining
portion shall remain in force and effect as if this  Agreement had been executed
with the invalid portion eliminated.

28.   Survival of Terms

The  terms,  provisions,   representations  and  warranties  contained  in  this
Agreement  that  by  their  sense  and  context  are  intended  to  survive  the
performance  thereof by either or both parties  hereunder,  shall so survive the
completion of  performance  and  termination  of this  Agreement,  including the
making of any and all payments due hereunder.

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Version 1.0                                  TechAlt Master Agreement # 2004-100
                                                                   Page 13 of 13

29.   Acknowledgement

Each party  acknowledges  that it has read this  Agreement,  understands it, and
agrees to be bound by its terms. The parties further agrees that this Agreement,
along  with any  applicable  Confidentiality/Non-Disclosure  Agreements  and any
executed Work Specification(s), are the complete and exclusive statements of the
Agreement between the parties, which supersedes all proposals,  oral or written,
and all other  communications  between  TechAlt and  Consultant  relating to the
subject matter of this Agreement.

In witness  whereof the parties have caused this  Agreement to be executed as of
the date first above written.

TECHALT, INC                                Consultant Arias Technology, Inc.

By__________________________                By__________________._____

Typed Name_Barbara Y. Roberts               Typed Name:   Ray Arias

Title:  VP Business Development             Title:        President

Contact Phone:  (847) -870-2602             Contact  Phone:   (847)- 749-0179

Master Agreement # 2004-100

<PAGE>

                                    EXHIBIT A
                                    ---------

                               WORK SPECIFICATION
                               ------------------

Date:   October 11, 2004                                Scope of Work  # 100-010
      ------------------                                                --------

By reference hereto, Agreement # 2004-100 dated the eleventh day of October
2004, appends this Work Specification; TechAlt/ Arias Statement of Work #
100-010.SOW # 100-010

                        TECHALT/ARIAS STATEMENT OF WORK

This Statement of Work Agreement # 100-010 ("SOW") between TechAlt, Inc., a
Nevada corporation, and Arias Technology Corporation, Inc. ("Arias Technology
Corporation" or "Supplier") is for services under the Urban Area Initiative and
specifically the Mobile Video and Data Network System as awarded by Cook
County, IL ("Cook County" or "County" or "Customer") to International Business
Machines (IBM), hereafter known as the Project, and incorporates the following:

        o  TechAlt Master Agreement ("Agreement") #2004-100
        o  Appendix A - Payments & Pricing
        o  Appendix B - Project Change Control Procedure
        o  Appendix C - Definitions
        o  Appendix D - Additional Terms & Conditions
        o  Appendix E - Form for Acceptance of Deliverables and Copyright
           Assignment

This SOW is effective beginning on 10-01-2004 and will remain in effect until
06-30-2005.

Cook County as defined herein shall include, without limitation, IBM as the
Prime Contractor, the legal governing body of Cook County, Illinois, and all
Cook County approved installation locations as shown on approved WA's. Changes
to this SOW will be administered through the procedure described in "Appendix B
- Project Change Control Procedure".
------------------------------------------------------------------------------

Each of us agrees that the complete agreement between us about this transaction
consists of: 1) this Statement of Work, and 2) the Agreement referenced above
and its applicable Attachments and Transaction Documents. This SOW is not a
work authorization.

Agreed to:                                   Agreed to:
TECHALT, INC.                                ARIAS TECHNOLOGY CORPORATION, INC.
By:                                          By:

------------------------------              -----------------------------------
   Authorized Signature                            Authorized Signature
    BARBARA Y. ROBERTS                                 RAY ARIAS
-----------------------------               -----------------------------------
     Printed Name                                     Printed Name

------------------------------              -----------------------------------
     Date:                                             Date:

   VP Business Development                             President
-------------------------------             -----------------------------------
    Title & Organization                           Title & Organization
-------------------------------             -----------------------------------
    Corporation Address:                           Corporation Address:
         TechAlt, Inc.                       Arias Technology Corporation, Inc.
3311 North Kennicott Ave, Suite A             566 W. Lake Street, Suite 490
Arlington Heights, IL  60004                        Chicago, IL 60661
            USA                                            USA

<PAGE>

                                TABLE OF CONTENTS
                                -----------------

  1.0  KEY ASSUMPTIONS........................................................1
  2.0  ARIAS TECHNOLOGY CORPORATION SERVICES .................................1
       2.1   Perform Pilot Test...............................................1

  3.0  SAFETY.................................................................1
       3.1  Equipment.........................................................1
       3.2  Installation Services.............................................1

  4.0  ESTIMATED SCHEDULE.....................................................1

  APPENDIX A.    PAYMENTS & PRICING...........................................1
A.1 Training & Documentation..................................................2
A.2 Labor Rates...............................................................3
A.3 TechAlt Corporation Program Products,
Pre-existing Materials, and Developed Works...................................4

  APPENDIX B.    PROJECT CHANGE CONTROL PROCEDURE.............................1

  APPENDIX C.    DEFINITIONS..................................................1

  APPENDIX D.    ADDITIONAL TERMS & CONDITIONS................................1
D.1     Arias Technology Corporation's Use of Subcontractors..................1
D.2     Termination of Arias Technology Corporation
        Maintenance Services..................................................1
D.3     Warranty Term.........................................................1
D.4     Risk of Loss, Theft, or Damage........................................1
D.5     Proprietary Rights....................................................1
D.6     Licensed Software.....................................................1
D.7     Equipment.............................................................2
D.8     Unanticipated Services................................................2
D.9     Acceptance Procedures.................................................2
D.10    Representations and Warranties........................................3
D.11    Supplier Personnel....................................................5
D.12    Delay by the County...................................................6
D.13    Unit Prices Firm......................................................6
D.14    Conflict of Interest..................................................6
D.15    County Policies.......................................................6
D.16    Transition Services...................................................8
  APPENDIX E.    FORM FOR ACCEPTANCE OF
  DELIVERABLES AND COPYRIGHT ASSIGNMENT                                       2

<PAGE>

STATEMENT OF WORK

1.0  KEY ASSUMPTIONS
-------------------------------------------------------------------------------

This Statement of Work (SOW) is based on the key assumptions below. Any
assumptions found invalid could have an effect on price or schedule and will be
handled in accordance with "Appendix B - Project Change Control Procedure".

  1. Quote for the in-car solution assumes a standard mount for a Crown
     Victoria, prior to cage being installed, console does not interfere with
     standard computer mount, available space on the package shelf, and will be
     in service for 3 years. If there is variation, this would require a price
     change order.

  2. Vehicles installations will occur at a TechAlt, Inc. authorized facility

  3. TechAlt, Inc. minimum requirement for in car computer includes 500MHZ,
     Windows 2000 or later, 128MB Ram, 10MB free disk space, Windows .Net
     framework, Internet explorer v5.5 or later, 1 USB Ports, 1 Ethernet
     Port, power draw equivalent to a Panasonic Toughbook 29, and 800x600
     video resolution.

  4. TechAlt at the request of Supplier, may perform assigned tasks under
     this SOW, and Supplier shall invoice under this SOW, at the rate(s)
     defined in Appendix A2.

<PAGE>

2.0      ARIAS TECHNOLOGY CORPORATION SERVICES
-------------------------------------------------------------------------------

Arias Technology Corporation will perform the following tasks for TECHALT,
INC./Cook County in accordance with the terms and conditions of the TechAlt
Master Agreement ("Agreement"). Services will be provided at Cook County, or
TechAlt, Inc. approved facilities.

2.1      PERFORM PILOT TEST
         ------------------
    TASK DESCRIPTION: In this task, and for the fees described herein, Supplier
    shall, in accordance with the Project Plan, and in accordance with
    procedures mutually agreed to by TECHALT, INC. and Supplier, conduct a
    one-time end-to-end test of all of Supplier's components/services of the
    Project at a location designated by TECHALT, INC./Cook County. Successful
    completion of this pilot test (including testing all system components
    including vehicle components, hotspot components, and strongbox) is
    required before additional installations can be performed under this SOW.
    In accordance with the acceptance testing provisions of this SOW, the
    TECHALT, INC. project manager must signoff on Acceptance of all the Pilot
    testing activities for the components and services provided by Supplier,
    and such signoff must occur prior to proceeding with the remaining
    deployment scheduled as part of the Project.

     The subtasks that Supplier shall perform as part of pilot testing are:
1.  Training will be conducted on a maximum of five vehicles. The training
    session will be up to eight (8) hours in length with a group size of up to
    fifteen (15) individuals.

    COMPLETION CRITERIA: This task will be complete when Supplier has completed
   all of the activities described above with respect to all of the equipment
   identified above and IBM's Project Manager has, in accordance with the SOW,
   signed off on the Pilot Completion Checklist. Those components of the Pilot
   Completion Checklist that are signed off by the Customer will be approved
   for further implementation.

    KEY DELIVERABLES: The following key Deliverables shall be provided by
   supplier to the TECHALT, INC.'s Project Manager as a result of performance
   of this task:
         Pilot Completion Checklist.of Training Components completed

2.1.1       EQUIPMENT AND SERVICES FEES FOR PILOT TEST
    o  Fees for the Pilot Test are as identified in Appendix A for any
       components and/or services used in such Pilot Test.

2.2         TRAINING
TASK DESCRIPTION:  The purpose of this task is to provide In-Car training to
municipality personnel responsible for the operation of the In-Car mobile
solution.  The following subtasks will be performed:

            1.  Provide training for end user training staff to include:
            2.  In-Car Video Equipment
            3.  In-Car Video Application
            4.  In-Car Browser Application
            5.  Basic Computer Operation
            6.  First Responder Application Access to include Citrix
            7.  Training will be based upon installing and equipping 80
                vehicles with the proposed technology. Training will be
                conducted over a one day, 8 hour. Session. Student trainers
                will be mailed advanced materials to cover policy importance,
                procedures, law and legal updates for in-car video operations.
                The classes will involve:
            8.  Three (3) students per vehicle (one from each shift if
                possible) will be trained in a "train the trainer" format.
            9.  Five (5) vehicles will be used for training per class
           10.  Sixteen classes (16) will be performed at two (2) per week
           11.  Two (2) trainers will be involved
           12.  Satellite Dish Application
           13.  Satellite dish operations training will be conducted over a
                2-week period to include operations and troubleshooting.
                A maximum of 4 persons can be trained at one time.

<PAGE>

     COMPLETION CRITERIA: Training will be coordinated after the MVDNS
     equipment is installed in each vehicle based upon milestones as indicated
     in the installation project plan. Each student will be trained in the
     utilization of the installed technology.

     DELIVERABLES:  The following items will be provided to Cook County as a
     result of this task:

     A. Training Video Creation and Production

        1. Video Storyboard for training video
                a. Purpose - Portray the material concepts to be included in
                   the training video for Customer approval
                b. Content - Storyboard in written form of training video
                c. Form - paper
        2. Training Video on a CD
                a. Purpose - Utilized by Agency Instructors to train additional
                   personnel
                b. Content - Instruction Video on in-vehicle components
                c. Form - compact disc

     B. Training Documentation

        1 Training course outline and description
                d. Purpose - Provides listing of topics to be covered in
                   training during instructional course for Customer approval
                e. Content - Outline of topics to be covered during
                   instructional course
                f. Form - paper

        2 Training documentation and course material on an indexed CD
                g. Purpose - Provides supplemental material to the "hands on"
                   instruction
                h. Content - Overview and detailed documentation of in-vehicle
                   components
                i. Form -CD and paper

        3. Practical proficiency examination
                a. Purpose - Provides listing of topics to be covered in
                   training during instructional course for Customer approval
                b. Content - Outline of topics to be covered during
                   instructional course
                c. Form - paper

        4. Written proficiency examination
                a. Purpose - Test Student's knowledge of course materials
                b. Content - Question examination
                c. Form - paper

        5. Sample student certificate of completion
                a. Purpose - Written documentation showing completion of course
                b. Content - Certificate
                c. Form - paper

<PAGE>

3.0      SAFETY
-------------------------------------------------------------------------------
3.1      EQUIPMENT
Supplier acknowledges and understands that the use of after-market equipment in
motor vehicles can compromise a vehicle's safety-related design characteristics
including but not limited to:

        1. Airbags, including but not limited to potential obstruction of
           airbag deployment;
        2. Passenger compartment, including but not limited to potential for
           ergonomic problems, physical obstacles, etc.; and
        3. Trunk/gas tank protection, including but not limited to the
           potential for trunk-mounted equipment to exacerbate tank
           vulnerability in a rear collision.

With these limitations in mind, sole responsibility for the safety of
after-market equipment falls to Supplier. Supplier must ensure that all
equipment provided hereunder is safe as it is intended to be used, and is in
continual accordance with all applicable codes, rules, regulations and
guidelines provided by motor vehicle and equipment manufacturers, as well as
any state, local or jurisdictional bodies. These guidelines include but are not
limited to:
        1. UL 1950; 2. CSA C22.2 No. 950;
        3. IEC 950 4. EN 60950; 5. CISPR 22; 6. E-mark; and
        7. Guidance issued by the FCC, NEC, CEC, Industry Canada, NTSB, DOT
           or other similar governmental or non-governmental bodies as
           appropriate.

Supplier is solely responsible for, and shall defend, indemnify and hold
harmless TECHALT, INC. and its affiliates, and its and their employees,
officers and directors against any and all claims, expenses, losses and costs
relating to Supplier's failure to comply fully with any of the provisions of
this section, or to the provision by Supplier of any equipment which is not
safe as it is intended to be used. TECHALT, INC. shall not have any
responsibility for determining whether any of the above requirements are
needed or are met by Supplier in general or for any specific equipment
provided hereunder."

3.2 INSTALLATION SERVICES
    ---------------------
Supplier acknowledges and understands that the installation of after-market
equipment in motor vehicles can compromise a vehicle's safety-related design
characteristics, including but not limited to:

        1. Airbags, including but not limited to potential obstruction of
           airbag deployment;
        2. Passenger compartment, including but not limited to potential for
           ergonomic problems, physical obstacles, etc.; and
        3. Trunk/gas tank protection, including but not limited to the
           potential for trunk-mounted equipment to exacerbate tank
           vulnerability in a rear collision.

With these limitations in mind, sole responsibility for safe installation of
after-market equipment falls to Supplier. Supplier must ensure that
installations are accomplished in accordance with all guidelines provided by
motor vehicle and equipment manufacturers, as well as any state, local or
jurisdictional bodies. These guidelines include but are not limited to:

        1. Vehicle airbag deployment zones;
        2. Equipment installation zones, including but not limited to area(s)
           to avoid airbag deployment;
        3. Trunk mounting criteria, including but not limited to guidelines to
           minimize tank rupture in high-speed, rear-impact collisions, etc.;
           and.
        4. All country / federal, state, local, and/or department or union
           guidelines relative to the safety of the specific vehicle,
           including but not limited to wiring, fusing, SAE standards
           relative to passenger compartment components, mechanical strength,
           etc.

Supplier is solely responsible for, and shall defend, indemnify and hold
harmless TECHALT, INC. and its affiliates, and its and their employees,
officers and directors against any and all claims, expenses, losses and costs
relating to Supplier's failure to comply fully with any of the provisions of
this section. TECHALT, INC. shall not have any responsibility for determining
whether any of the above requirements are needed or are met by Supplier in
general or for any specific installation hereunder. "

<PAGE>

--------------------------------------------------------------------------------
4.0      ESTIMATED SCHEDULE
--------------------------------------------------------------------------------
Arias Technology Corporation will perform the tasks in accordance with the
following estimated schedule.
         Start Date:       October 1, 2004
         End Date:         June 30, 2005

Estimated Phase 1 implementation duration is six (6) months

<PAGE>

                                                                   SOW # 100-010

APPENDIX A.       PAYMENTS & PRICING

Pending an award from Cook County, TECHALT, INC. will notify Arias Technology
Corporation of the requested delivery schedule. Arias Technology Corporation
will commence services after receipt of a purchase order or work authorization
from TECHALT, INC..

PAYMENT TERMS: Payment shall be made upon TECHALT, INC./Cook County acceptance
of the Deliverables associated with individual Services and Tasks in Section
2.0, in accordance with the terms and conditions defined in this SOW, or
applicable work authorization and upon receipt of an acceptable invoice with
payment terms within Net 60 days.

INVOICING/PAYMENT SCHEDULE: All services will be billed upon Customer
acceptance. Invoices shall be submitted monthly (or consistent with TechAlt to
IBM invoicing) to the TechAlt Project Manager, and must contain the following:

        o       Project number

        o        Description of delivered item(s)

FIXED PRICE SOW:  All pricing in this section is Fixed Price, unless
otherwise noted.

TRAVEL EXPENSE GUIDELINES:  There are no travel expenses anticipated with
this project.

<TABLE>
<CAPTION>

<S>                                        <C>                                                     <C>

THE FOLLOWING PRICE BREAKDOWNS FOLLOW FOR PHASE 1:
  ------------------------------------------------------------------------------------------------------------------
  |                                        APPENDICES                                           |    AMOUNT *       |
  ------------------------------------------------------------------------------------------------------------------
  | A.1  Training & Documentation                                                               |    $318,000.00    |
  ------------------------------------------------------------------------------------------------------------------
  | A.2   Labor Rates                                                                           |              0    |
  ------------------------------------------------------------------------------------------------------------------
  | A.23TechAlt Corporation Program Products, Pre-existing Materials, and Developed Works       |              0    |
  ------------------------------------------------------------------------------------------------------------------
  |                                                                                             |                   |
  ------------------------------------------------------------------------------------------------------------------
  |                                                                                             |                   |
  ------------------------------------------------------------------------------------------------------------------
  |                                                                                             |                   |
  ------------------------------------------------------------------------------------------------------------------
  |                                                                                      TOTAL  |    $318,000.00    |
  ------------------------------------------------------------------------------------------------------------------
     * EXCLUDING ANY RECURRING MAINTENANCE CHARGES
A.1

  ------------------------------------------------------------------------------------------------------------------
  |  All Training Materials delivered to TechAlt/Cook County under this SOW, shall contain the following copywright |
  |  notice:                                                                                                        |
  |                                                                                                                 |
  |  "(c) Copywrite 2004 2004, Cook County, Illinois, and International Business Machines Corporation.  All Rights  |
  |  Reserved.  Portions of these material are licensed materials of TechAlt, Inc., and are being provided under    |
  |  license to the copyright holders."                                                                             |
  |                                                                                                                 |
  -------------------------------------------------------------------------------------------------------------------

</TABLE>

<PAGE>

<TABLE>
<CAPTION>

 TRAINING & DOCUMENTATION
The following is a price breakdown of charges and how the charges will be billed;

<S>                                                <C>                            <C>
-------------------------------------------------------------------------------------------------------------
|            COMPONENT               |              PRICE                |        BILLING PROCEDURE          |
-------------------------------------------------------------------------------------------------------------
|  Training for In-Car components to |                    $2,250         |  Monthly upon services rendered   |
|  include hardware and Arias        |                                   |                                   |
|  Technology Corporation software   |                                   |                                   |
|  Per Class, 8 hour course, 2       |                                   |                                   |
|  trainers, 15 students             |                                   |                                   |
|                                    |                                   |                                   |
-------------------------------------------------------------------------------------------------------------
|  TOTAL PER UNIT CHARGE             |                    $2,250         |  Per class                        |
-------------------------------------------------------------------------------------------------------------
|  TOTAL QUANTITY                    |                        16         |   Classes                         |
-------------------------------------------------------------------------------------------------------------
|  SUBTOTAL                          |                   $36,000         |                                   |
-------------------------------------------------------------------------------------------------------------
|  Training Documentation            |                   $150,000        |  $25,000 upon Work Order, balance |
|                                    |                                   |  upon Signoff of Deliverables in  |
|                                    |                                   |  2.2.B                            |
-------------------------------------------------------------------------------------------------------------
| Training Video creation and        |                  $100,000         |                                   |
| production                         |                                   |  $25,000 upon Work Order, balance |
|                                    |                                   |  upon Signoff of Deliverables in  |
|                                    |                                   |  2.2.A                            |
-------------------------------------------------------------------------------------------------------------|
| Satellite Dish Operations Training |                    $32,000        |                                   |
|                                    |                                   |  Upon Signoff                     |
-------------------------------------------------------------------------------------------------------------|
| TOTAL EXTENDED PHASE 1             |                  $318,000         |
-------------------------------------------------------------------------

-------------------------------------------------------------------------------------------------------------
| TIME FRAMES                                                                                                |
-------------------------------------------------------------------------------------------------------------
| Received Work order from TECHALT,  | Day 1                              |  1 Business Day                  |
| INC.                               |                                    |                                  |
-------------------------------------------------------------------------------------------------------------
| Preparation of Training Outline    | Day 2 - 4                          |  2 Business Days                 |
------------------------------------- ----------------------------------- -----------------------------------
| Receive approval of Training       |                                    |                                  |
| Outline  Day 5 - 10                | 5 Business Days                    |                                  |
-------------------------------------------------------------------------------------------------------------
| Preparation of Training            | Day 11-25                          | 14 Business Days                 |
| Documentation & CD production      |                                    |                                  |
-------------------------------------------------------------------------------------------------------------
| Preparation of Training Video      | Day 2 - 4                          |  2 Business Days                 |
| Storyboard                         |                                    |                                  |
-------------------------------------------------------------------------------------------------------------
| Receive approval of Training Video | Day 5 - 10                         |  5 Business Days                 |
| Storyboard                         |                                    |                                  |
--------------------------------------------------------------------------------------------------------------
| Preparation of Video, creation,    | Day 11-32                          | 21 Business Days                 |
| and production                     |                                    |                                  |
--------------------------------------------------------------------------------------------------------------
| In-Car Component Training          | Day 33 (dependent on other In-Car  |  1 Business Day                  |
                                     | components)                        |                                  |
--------------------------------------------------------------------------------------------------------------
| Satellite Dish Training            | Dependent on Command Van           | 20 Business Days                 |
|                                    | components                         |                                  |
--------------------------------------------------------------------------------------------------------------

</TABLE>

<PAGE>

<TABLE>
<CAPTION>

A.2    LABOR RATES
The following is a price breakdown of charges and how the charges will be billed;

<S>                                                   <C>                            <C>
-------------------------------------------------------------------------------------------------------------
|             COMPONENT              |                 RATE              |           BILLING PROCEDURE       |
-------------------------------------------------------------------------------------------------------------
| Trainer                            |   $    112.50/ hour               |    Monthly as services rendered   |
-------------------------------------------------------------------------------------------------------------
| Technical Support Trainer          |   $    112.50 / hour              |    Monthly as services rendered   |
-------------------------------------------------------------------------------------------------------------
| Documentation Specialist           |   $    112.50 / hour              |    Monthly as services rendered   |
------------------------------------- ----------------------------------- -----------------------------------
|                                    |                                   |                                   |
-------------------------------------------------------------------------------------------------------------
|                                    |                                   |                                   |
-------------------------------------------------------------------------------------------------------------
|                                    |                                   |                                   |
-------------------------------------------------------------------------------------------------------------
|                                    |                                   |                                   |
--------------------------------------------------------------------------------------------------------------
|                                    |                                   |                                   |
--------------------------------------------------------------------------------------------------------------

NOTE:  Normal workday is defined as Monday through Friday, 8:00am-4:00pm local time

</TABLE>

<PAGE>

<TABLE>
<CAPTION>

A.3       TECHALT PROGRAM PRODUCTS, PRE-EXISTING MATERIALS, AND DEVELOPED WORKS

<S>                 <C>                                                                                <C>
--------------------------------------------------------------------------------------------------------------------
|  PART NUMBER    |                                            DESCRIPTION                                         |
--------------------------------------------------------------------------------------------------------------------
| PROGRAM PRODUCTS|                                                                                                |
--------------------------------------------------------------------------------------------------------------------
|    50016        | TechAlt Software License for In-Car Video                                                      |
--------------------------------------------------------------------------------------------------------------------
|    50017        | TechAlt Software License for Remote Viewing Application                                        |
--------------------------------------------------------------------------------------------------------------------
|  PRE-EXISTING MATERIALS                                                                                          |
--------------------------------------------------------------------------------------------------------------------
|    50010        | TechAlt Enhanced In-Car Video DVD                                                              |
--------------------------------------------------------------------------------------------------------------------
|    50012        | TechAlt Mobile Communications Module                                                           |
--------------------------------------------------------------------------------------------------------------------
|    50013        | TechAlt Fixed Communications Module                                                            |
--------------------------------------------------------------------------------------------------------------------
|    50016        | TechAlt Software License for In-Car Video                                                      |
--------------------------------------------------------------------------------------------------------------------
|    50017        | TechAlt Software License for Remote Viewing Application                                        |
--------------------------------------------------------------------------------------------------------------------
|    20001        | Procedures to install Camera and cabling                                                       |
--------------------------------------------------------------------------------------------------------------------
|    20003        | Procedures to install Computer and cabling                                                     |
--------------------------------------------------------------------------------------------------------------------
|    20004        | Procedures to install Mobile Comms Module and cabling                                          |
--------------------------------------------------------------------------------------------------------------------
|    20005        | Procedures to install Fixed Comms Module and cabling                                           |
--------------------------------------------------------------------------------------------------------------------
|    20008        | Procedures to install TechAlt in-car video application and test                                |
--------------------------------------------------------------------------------------------------------------------
|    20009        | Procedures to install TechAlt remote viewing application and test                              |
--------------------------------------------------------------------------------------------------------------------
|    20010        | Procedures for Application integration and testing of iClear, Leads2000, Alerts.net, Alex.net, |
|                 | and Pims.net (as needed)                                                                       |
--------------------------------------------------------------------------------------------------------------------
|    20015        | Procedures to test Mobile Comm Module installation                                             |
--------------------------------------------------------------------------------------------------------------------
|    20016        | Procedures to test Fixed Comm Module installation                                              |
--------------------------------------------------------------------------------------------------------------------
|    21001        | Procedures for In-Car DVD Maintenance Year 1                                                   |
--------------------------------------------------------------------------------------------------------------------
|    21002        | Procedures for In-Car DVD Maintenance Year 2                                                   |
--------------------------------------------------------------------------------------------------------------------
|    21003        | Procedures for In-Car DVD Maintenance Year 3                                                   |
--------------------------------------------------------------------------------------------------------------------
|    21004        | Procedures for In-Car DVD Maintenance Year 4                                                   |
--------------------------------------------------------------------------------------------------------------------
|    21005        | Procedures for In-Car DVD Maintenance Year 5                                                   |
--------------------------------------------------------------------------------------------------------------------
|    21011        | Procedures for Comm Module Maintenance Year 1                                                  |
--------------------------------------------------------------------------------------------------------------------
|    21012        | Procedures for Comm Module Maintenance Year 2                                                  |
--------------------------------------------------------------------------------------------------------------------
|    21013        | Procedures for Comm Module Maintenance Year 3                                                  |
--------------------------------------------------------------------------------------------------------------------
|    21014        | Procedures for Comm Module Maintenance Year 4                                                  |
--------------------------------------------------------------------------------------------------------------------
|    21015        | Procedures for Comm Module Maintenance Year 5                                                  |
--------------------------------------------------------------------------------------------------------------------
|    21016        | Procedures for Fixed Comm Year 1                                                               |
--------------------------------------------------------------------------------------------------------------------
|    21017        | Procedures for Fixed Comm Year 2                                                               |
--------------------------------------------------------------------------------------------------------------------
|    21018        | Procedures for Fixed Comm Year 3                                                               |
--------------------------------------------------------------------------------------------------------------------
|     21019       | Procedures for Fixed Comm Year 4                                                               |
--------------------------------------------------------------------------------------------------------------------
|     21020       | Procedures for Fixed Comm Year 5                                                               |
--------------------------------------------------------------------------------------------------------------------
|     21031       | Procedures for Software Maintenance Year 1                                                     |
--------------------------------------------------------------------------------------------------------------------
|     21032       | Procedures for Software Maintenance Year 2                                                     |
--------------------------------------------------------------------------------------------------------------------
|     21033       | Procedures for Software Maintenance Year 3                                                     |
--------------------------------------------------------------------------------------------------------------------
|     21034       | Procedures for Software Maintenance Year 4                                                     |
--------------------------------------------------------------------------------------------------------------------
|     21035       | Procedures for Software Maintenance Year 5                                                     |
--------------------------------------------------------------------------------------------------------------------
|     21036       | Procedures for Remote Viewing App Maintenance Year 1                                           |
--------------------------------------------------------------------------------------------------------------------
|     21037       | Procedures for Remote Viewing App Maintenance Year 2                                           |
--------------------------------------------------------------------------------------------------------------------
|     21038       | Procedures for Remote Viewing App Maintenance Year 3                                           |
--------------------------------------------------------------------------------------------------------------------
|     21039       | Procedures for Remote Viewing App Maintenance Year 4                                           |
--------------------------------------------------------------------------------------------------------------------

</TABLE>

<PAGE>

<TABLE>
<CAPTION>

<S>                 <C>                                                         <C>
--------------------------------------------------------------------------------------------------------------------
|     21040       | Procedures for Remote Viewing App Maintenance Year 5                                           |
--------------------------------------------------------------------------------------------------------------------
|     22001       | Procedures for Training for In-Car components to include hardware and TechAlt software         |
--------------------------------------------------------------------------------------------------------------------
|     22004       | Procedures for Satellite Dish Operations Training                                              |
--------------------------------------------------------------------------------------------------------------------
|     23001       | Procedures and documentation for Design of overall county wide IP scheme for IP mobility       |
|                 | includes county WAN, Municipalities and towers                                                 |
--------------------------------------------------------------------------------------------------------------------
|     23003       | Procedures for Logistics handling and testing of Cisco equipment for Phase 1                   |
--------------------------------------------------------------------------------------------------------------------
|     23006       | Procedures and documentation for End-to-end test of county wide IP scheme for IP mobility      |
|                 | includes county WAN, Municipalities and towers                                                 |
--------------------------------------------------------------------------------------------------------------------
|     22002       | Training Documentation Materials for TechAlt Products & Services*                              |
--------------------------------------------------------------------------------------------------------------------
|     22003       | Training Video Materials for TechAlt Products & Services*                                      |
----------------- --------------------------------------------------------------------------------------------------

</TABLE>

* Note: Deliverables may include third party material (e.g. stock photos,
Panasonic screen shots, etc) and Supplier will supply license to use such
materials as part of such Developed Works, to be used in any relevant Statement
of Work and Work Authorizations.

<PAGE>

APPENDIX B.       PROJECT CHANGE CONTROL PROCEDURE

Changes to the Statement of Work may be requested at any time by either party.
Since a change could affect the price, schedule or other terms of the Agreement
for this Statement of Work, both the TECHALT, INC. Project Manager and the Arias
Technology Corporation Project Leader must approve each change before amending
the Statement of Work and implementing the change.

This procedure will be used by TECHALT, INC. and Arias Technology Corporation to
control changes to the Statement of Work and changes to any previously approved
deliverables.

     o    A Project Change Request (PCR) will be the vehicle for communicating
          change. The PCR must describe the change, the rationale for the change
          and the effect the change will have on the Statement of Work.

     o    The designated Project Manager/Leader of the requesting party will
          review the proposed change and determine whether to submit the request
          to the other party.

     o    The TECHALT, INC. Project Manager and Arias Technology Corporation
          Project Leader will review the proposed change and approve it for
          further, if any, investigation or reject it. Arias Technology
          Corporation will specify any charges for such investigation. If the
          investigation is authorized, the TECHALT, INC. Project Manager and
          Arias Technology Corporation Project leader will sign the PCR which
          will constitute approval for such investigation charges. Arias
          Technology Corporation will invoice TECHALT, INC. for any such
          charges. The investigation will determine the effect that the
          implementation of the PCR will have on price, schedule and other terms
          and conditions of the Agreement. The change will then be
          approved/disapproved by the TECHALT, INC. Project Manager and Arias
          Technology Corporation Project Leader for implementation.

     o    Approved changes will be incorporated in to the Statement of Work
          through written change authorizations (change orders), as appropriate.

This procedure will be used by TECHALT, INC. and Arias Technology Corporation to
control TECHALT, INC. orally approved WA's, necessary to meet Cook County
required time sensitive, change, where the above described change control
procedure is not able to be used.

     o    A Project Change Request (PCR) will be the vehicle for communicating
          change and will be communicated via telephonic (or other reasonably
          available medium) by Arias Technology Corporation and will identify
          for TECHALT, INC. the proposed emergency action required, the
          estimated time to make such change, and the rationale for such change.

     o    The TECHALT, INC. Project Manager will review the proposed change and
          approve it or reject it. If rejected, Arias Technology Corporation
          will not take action. If the PCR is authorized, the TECHALT, INC.
          Project Manager will verbally issue a PCR# to Arias Technology
          Corporation which will constitute approval for such PCR. An email
          confirmation of the approved PCR will be issued by the TECHALT, INC.
          Project Manager to Arias Technology Corporation within 24 hours of
          such oral approval. Arias Technology Corporation will invoice TECHALT,
          INC. for any such charges associated with the approved PCR.

     o    Approved changes will be incorporated in to the Statement of Work
          through written change authorizations (change orders), as appropriate.

In the event, TECHALT, INC. contests any PCR or related fees (the "dispute") and
the parties are not able to agree on a settlement of the dispute acceptable to
both parties, then the dispute will be presented to a meeting of an officer of
each party, meeting to negotiate a settlement.

<PAGE>

APPENDIX C.       DEFINITIONS
The following terms have the following meanings:

     ALERTS.NET shall mean Area Wide Law Enforcement Radio Terminal System.

     BEST VALUE shall mean the composite solution offered by a Proposer that
     best meets the needs of the County in all areas of the Request for
     Proposals.

     BUREAU OF INFORMATION TECHNOLOGY AND AUTOMATION shall mean the County
     agency that establishes and oversees Cook County information movement
     policy.

     CLEAR shall mean Citizens Law Enforcement Analysis and Reports.

     DAYS shall mean calendar days, unless otherwise specified.

     LEADS 2000 shall mean Law Enforcement Automated Database Search.

     PIMS.NET shall mean Police Information Management System.

     SELECTION COMMITTEE shall mean the Cook County employees responsible for
     selecting the Proposer whose responses to the RFP best meet the needs of
     Cook County.

     WAN shall mean Cook County's wide area data network.

     WIRELESS COMMUNICATION shall mean the ability to send encrypted and
     authenticated video and data from the vehicle to another vehicle, command
     center, dispatch, or other remote party using designated protocols:

     1XRTT - Single Carrier (1x) Radio Transmission Technology. Also known as
     CDMA2000, it is a 2.5G cellular service that provides connectivity up to
     153Kbps.

     802.11B - IEEE Standard for Wireless LAN communications at 11Mbs in the 2.4
     GHz frequency.

     802.11G - IEEE Standard for Wireless LAN communications at 54Mbs in the 2.4
     GHz frequency.

     802.11 HOTSPOT - An 802.11 coverage area that provides WLAN connectivity
     within a geographic area. The hotspot may be publicly or privately owned.

     CDPD - Cellular Digital Packet Data. A nationwide cellular service that
     provides connectivity up to 19.2Kbps.

     GPRS - General Packet Radio Service. A 2.5G cellular service that provides
     connectivity up to 115Kbps.

     LEAP - Lightweight EAP or EAP-Cisco. A dynamic authentication model that
     uses username and password to authenticate devices (WLAN Bridges) or uses
     and generates dynamic WEP keys for encryption over 902.11 links.

     MOBILE IP - RFC 2002. Mobile IP allows network devices to seamlessly remain
     connected to IP networks while roaming between Layer 3 subnets.

     MVDNS - Mobile Video Data Networking System

     HA - Home Agent

     FA - Foreign Agent

     LAN - Onsite Local Area Network that is required to be integrated with the
     Cook County network

     IDEN - Nextel's cellular service

     NORMAL WORKDAY - Monday through Friday from 8:00am until 4:00pm

     ACCEPTANCE - written approval by TECHALT, INC./Cook County upon the
     conclusion of testing performed in accordance with County approved
     Acceptance Testing Criteria during the Acceptance Period without the
     occurrence of any material errors in, or in connection with, the System or
     any Component thereof, or actual production use of the System or any
     Component or Deliverable.

     ACCEPTANCE PERIOD - the period of time after Installation as defined in G9
     Acceptance Procedures, which will be agreed upon as part of the joint
     development of Acceptance Testing Criteria, during which TECHALT, INC./Cook
     County must identify significant issues that impact the critical
     functionality or performance of the System or any Component thereof.

<PAGE>

     ACCEPTANCE TESTING CRITERIA - criteria jointly developed by the parties and
     approved by the County utilized in determining whether the System and its
     Components are eligible for Acceptance by TECHALT, INC./Customer.

     PERMITTED USERS means Cook County and any persons authorized by Cook County
     under a Work Authorization, who, at any given time, are permitted by Cook
     County to access or utilize the System.

     SYSTEM means all of the Equipment and Software to be provided to the Cook
     County, as installed, implemented, and integrated by SOW, in accordance
     with this SOW, into an integrated system, and includes, but is not limited
     to, any corrections, fixes, modifications, and enhancements to such system
     that are described in, or to be provided pursuant to, this SOW and any
     additional or substitute Equipment or Software provided by Supplier
     pursuant to a PCR.

     EQUIPMENT means all of the Equipment to be provided to Cook County, as
     installed, implemented, and integrated by Supplier, in accordance with this
     SOW, into an integrated system, and includes, but is not limited to, any
     corrections, fixes, modifications, and enhancements to such system that are
     described in, or to be provided pursuant to, this SOW, and any additional
     or substitute Equipment provided by Supplier pursuant to a PCR..

     SOFTWARE shall mean the software product(s) identified as `Arias Technology
     Corporation Video Browser' and `Arias Technology Corporation In Car Video
     Application', as modified from time to time by Supplier.

     TRAINING MATERIALS means the all materials created for training, including,
     but not limited to, documentation, compact discs, hardcopy training aids,
     books, graphics, handouts, information, accessories (i.e. tools, supplies,
     etc.) and troubleshooting lists, or other such training materials created
     by Supplier under this SOW.

<PAGE>

APPENDIX D.       ADDITIONAL TERMS & CONDITIONS
D.1      ARIAS TECHNOLOGY CORPORATION'S USE OF SUBCONTRACTORS
Arias Technology Corporation may subcontract Services to be performed hereunder.
Notwithstanding this subsection, Arias Technology Corporation's use of
subcontractors will not relieve Arias Technology Corporation of the
responsibility for the subcontractor's performance, and Arias Technology
Corporation's obligations and responsibilities assumed under this Agreement will
be made equally applicable to subcontractors. TECHALT, INC. reserves the right
to reject Arias Technology Corporation's use of a subcontractor in performance
of this Agreement for any reason.

     D.1.1 DIVERSITY ENTERPRISES SPENDING TechAlt supports the use of certified
          Minority and Women Business Enterprises, and where Arias Technology
          Corporation engages any subcontractors to perform its obligations
          under this Agreement and any Statement of Work, Arias Technology
          Corporation shall make commercially reasonable efforts to engage a
          representative percentage (target of 10-15%) of subcontractors that
          are certified Minority and Women Business Enterprises, or businesses
          owned by gays and lesbians, or people with disability. This should
          include but is not limited to such diversity subcontractors on Arias
          Technology Corporation's bid lists to TECHALT, INC. Spending data with
          these diversity subcontractors will be tracked and maintained by Arias
          Technology Corporation and reported to TECHALT, INC. Procurement when
          requested.

D.2      TERMINATION OF ARIAS TECHNOLOGY CORPORATION SERVICES
     TECHALT, INC. may terminate Services for any eligible Training Material,
     upon at least thirty days notice to Arias Technology Corporation. In this
     event, TECHALT, INC. shall make payment to Arias Technology Corporation in
     the amount set forth in this SOW only with respect to the period or periods
     in which Services were provided by Arias Technology Corporation. TECHALT,
     INC. will receive a credit for any remaining prepaid period associated with
     Services that are terminated.

     TECHALT, INC. may also terminate Services immediately prior to the start of
     any Cook County fiscal year for which funds have not been appropriated.

D.3      WARRANTY TERM
Warranty Term on all Training Materials provided hereunder, will start upon
formal acceptance by TECHALT, INC./Customer.

D.4      RISK OF LOSS, THEFT, OR DAMAGE
Supplier transfers title to TECHALT, INC. or Cook County or, if the County
chooses, its lessor, when Supplier delivers the Training Materials as defined
herein.

In the event Supplier receives equipment from TechAlt to accomplish the tasks
identified within this SOW, then, for all Cisco Equipment, or other components
delivered to Arias Technology Corporation, Arias Technology Corporation bears
the risk of loss and damage until the time when such Cisco Equipment, or
component is installed and such installation is accepted by TECHALT,
INC./Customer or, in the case of Spare Equipment, up to the time it is stored at
its designated location at a Facility of TECHALT, INC./ Cook County and TECHALT,
INC./Cook County is notified thereof. Each component shall be covered by
insurance against any such loss and damage, which insurance shall be arranged
and paid for by Arias Technology Corporation, at its sole expense, covering the
period until the risk of loss shifts to TECHALT, INC./Customer upon acceptance.

D.5      PROPRIETARY RIGHTS
All materials provided under this SOW are considered Works Made for Hire except
for those listed in Schedule A Arias Technology Corporation Equipment, Program
Products, Tools, Developed Works, and Pre-existing Materials and that defined in
the TECHALT, INC./Arias Technology Corporation Agreement # 2004-100.

<PAGE>

D.6      USE OF PRE-EXISTING TECHALT WORKS
     The parties to this SOW further understand and agree that in the creation,
     by supplier, of certain items and tasks within this SOW, there may be a
     need to incorporate TechAlt Pre-existing materials (e.g. photos, charts,
     training materials, stream chest, and diagrams, processes, etc.) which are
     provided by TechAlt under existing agreements with Prime Contractor.

     D.6.1 SCOPE OF USE
          Without limitation, Permitted Users may access and use the Software
          for all normal business purposes in the access, use, operation,
          repair, and maintenance of the System, or of any component thereof, in
          connection with Cook County For the avoidance of doubt, Cook County
          may also permit their respective third-party consultants and
          service-providers (e.g., outsourcers) to access and use the Software,
          for and on behalf of Cook County in the access, use, operation,
          repair, and maintenance of the System, or of any Component thereof, in
          connection with Cook County's operations and otherwise consistently
          with the terms and conditions of this Contract as authorized by Cook
          County in a valid WA.

     D.6.2 LICENSE TERMS
          All Software provided to Cook County hereunder shall be licensed by
          the applicable manufacturer or supplier pursuant to the express terms
          of separate, written license agreements, which will be provided in
          writing or electronically, no later than five days prior to scheduled
          delivery to Cook County of the respective software to which it
          applies. Nevertheless, as between the parties pursuant to this SOW,
          all such separate license agreements shall be perpetual and
          irrevocable, non-exclusive, non-transferable, and (once the applicable
          license fees specified have been paid in full) paid-up and
          royalty-free license and right to Permitted Users to use the software
          in accordance with this SOW.

     D.6.3 BACK-UP AND ARCHIVAL COPIES
          Cook County shall have the right to make such back-up and archival
          copies of the Software as are reasonably sufficient to support their
          respective use of the Software, but all such copies shall be subject
          to the rights of Supplier, and any applicable third-party licensors,
          as set forth herein. No right to modify, create derivative works of,
          adapt, translate, decompile or reverse engineer the Software is
          granted.

D.7      EQUIPMENT
     In accordance with the provisions hereof, the TECHALT, INC. agrees to
     purchase from Supplier the Equipment identified in this SOW.
     Notwithstanding any specific models of Equipment indicated, Supplier shall
     refrain from obtaining for, and delivering to, TECHALT, INC./Cook County
     specific Equipment until such Equipment order is approved by TECHALT,
     INC./Cook County and is reasonably needed for the Project. This shall allow
     TECHALT, INC./Cook County to elect to a later model of such Equipment than
     that specified in this SOW, if such later or superior model becomes
     available. Any such changes to Equipment models and cost changes, if any,
     shall be documented via the PCR process. If TECHALT, INC./Cook County
     purchases later models, Supplier will offer no less discounts on such new
     models as offered on the Equipment in this SOW

D.8      UNANTICIPATED SERVICES
     Although the parties have attempted, in this SOW, to delineate the specific
     services to be provided by Supplier with regard to the installation,
     implementation and integration of the System, the parties acknowledge that
     some items may not have been specifically identified. Therefore, as used to
     describe these activities, the "Services" shall include not only any
     services, tasks, functions, and responsibilities specifically described in
     this Statement of Work, but also any inherent subtasks of such services,
     tasks, functions, and responsibilities that are required for the proper
     installation, implementation and integration of the System. However,
     Supplier may seek additional compensation pursuant to the PCR process if
     such additional subtasks i) could not have been reasonably discovered in
     the applicable site survey or ii) arise due to a change in conditions which
     occurs subsequent to the Survey.

<PAGE>

D.9      ACCEPTANCE PROCEDURES

     1.   PILOT TEST - At least one of each of the components comprising the
          System shall be installed, implemented and integrated, in order to
          perform a one-time only `Pilot Test' of the components and the System.
          Supplier shall test each component as identified as part of the test
          plan provided to TECHALT, INC. utilizing the written Acceptance
          Testing Criteria developed jointly signed-off on by the TECHALT,
          INC./the County and Suppliers.

     2.   PROCEDURES FOR ACCEPTANCE TESTING - Supplier shall provide TECHALT,
          INC. with the results of this testing and, unless otherwise agreed,
          shall demonstrate to the TECHALT, INC. and Cook County Project Manager
          the required compliance. Following the provision of such test results
          and demonstration, if applicable, TECHALT, INC. and the County shall
          have an opportunity to review such results and five business days for
          TECHALT, INC. or the County to perform such additional testing as
          deemed necessary or appropriate.

     3.   ISSUANCE OF COUNTY ACCEPTANCE - If TECHALT, INC. or the County
          determines during such review and testing that such component or the
          System, as installed, implemented, and integrated meets or satisfies
          all applicable written Acceptance Testing Criteria then TECHALT, INC.
          or the County shall notify Supplier in writing that the County has
          issued its Acceptance of such Component(s) or, when applicable, the
          System.

     4.   NO WAIVER OF DEFECTS NOT DISCOVERED - No issuance, or deemed issuance,
          of the County's Acceptance of any Component, Deliverable, or the
          System shall be deemed to waive any right or remedy under this SOW, at
          law, or in equity or with regard to any defect not discovered during
          Acceptance testing.

     5.   DEFICIENCIES IDENTIFIED BY COUNTY - If it is demonstrated during such
          review and testing that any of the Acceptance Testing Criteria have
          not fully satisfied, TECHALT, INC. or the County shall deliver to
          Supplier a written report describing the failures or deficiencies in
          reasonable detail within five business days of final testing. Supplier
          shall correct any such failures or deficiencies within ten business
          days (or such other period of time as is reasonably and mutually
          agreed to by the parties in writing) after receiving any such report
          and shall notify TECHALT, INC. and the County in writing when such
          corrections are completed. TECHALT, INC. and the County may then
          re-test the component(s) or System.

     6.   RIGHTS UPON FAILURE TO ACHIEVE ACCEPTANCE - TECHALT, INC. shall have
          the right to terminate this Contract in the event a component,
          deliverable or the System fails to achieve Acceptance within a
          reasonable time after Acceptance Testing is commenced with respect to
          any component or the System.

D.10     REPRESENTATIONS AND WARRANTIES

          1.   ORGANIZATION AND STANDING - Supplier represents that it is duly
               organized, validly existing, and in good standing under the laws
               of the State of its principal place of business. Supplier further
               represents that Supplier is duly qualified to transact business
               in, and is in good standing under the laws of, the State of
               Illinois.

          2.   CERTIFICATION OF QUALIFICATION (COOK COUNTY ORDINANCE CHAPTER 10,
               SECTION 7) - Supplier represents that neither it nor any
               subcontractors or material suppliers that it shall engage
               hereunder has not, and warrants and covenants that they shall not
               have, during the three (3) years immediately prior to the
               respective applicable date of first providing Services hereunder:
               (i) been convicted of bribery or attempting to bribe an officer
               or employee of a unit of government in that officer or employee's
               official capacity; or, (ii) made an admission of guilt of such
               conduct as is described in the foregoing clause (i) which is a
               matter of record, but has not been prosecuted for such conduct.

<PAGE>

          3.   DISQUALIFICATION FOR NONPERFORMANCE (COOK COUNTY ORDINANCE
               CHAPTER 10, SECTION 7.3) - . Supplier represents that neither it
               nor any subcontractors or that it shall engage hereunder has not,
               and warrants and covenants that they shall not have, during the
               twenty-four (24) months immediately prior to the respective
               applicable date of first providing Services hereunder, had any
               contract by the County or the Board terminated for cause by the
               County or the Board.

          4.   NON-DEBARMENT CERTIFICATION - Supplier represents and certifies
               that neither it nor any subcontractors that Supplier currently
               intends to engage or utilize hereunder, are presently debarred,
               suspended, proposed for debarment, declared ineligible, or
               voluntarily excluded from participation in this Contract or the
               Project by any federal agency or department.

          5.   COMPLIANCE WITH LAWS - Supplier warrants and covenants that it
               and its subcontractors, and their respective employees shall at
               all times, in connection with the performance of the Services and
               the installation, implementation, support, and maintenance of the
               System and the Components hereunder, comply with all applicable
               local, state, and federal laws, regulations, and ordinances.

          6.   SERVICES - Suppliers warrants and covenants that all Services
               shall be performed in a timely, competent, professional, and
               workperson-like manner by qualified personnel and that all
               services that require the exercise of professional skills or
               judgment shall be accomplished by professionals qualified and
               competent in the applicable discipline and, if and as required,
               appropriately certified by all applicable manufacturers and
               suppliers and appropriately licensed by all applicable
               governmental or regulatory bodies or agencies.

          7.   DISABLING DEVICES - Supplier warrants and covenants that it has
               not placed any Harmful Code into the Software Components.
               "Harmful Code" is defined as a self-propagating program that
               infects and damages another program. It does not include a
               disabling device (unless authorized by Cook County through a
               valid WA). Supplier warrants and covenants that none of the
               Software provided by Supplier and described in this SOW contains
               a disabling device. Supplier further warrants and covenants that
               all software components of the System shall be compatible with
               major commercially available virus protection programs that the
               County may use on the workstations and other access devices,
               provided, however, that Supplier makes no representation or
               warranty concerning the adequacy or efficacy of such virus
               protection programs (even those that constitute components).

          8.   THIRD PARTY PRODUCTS - Supplier warrants and covenants that it
               shall exercise commercially reasonable efforts to enforce on
               TECHALT, INC./Cook County's behalf any such warranties, to the
               extent that they cannot be so assigned, as necessary at any time
               during which such warranties are in effect. Supplier further
               warrants and covenants that it shall, at all such times,
               reasonably work with and coordinate the efforts of such
               manufacturers and suppliers to ensure that TECHALT, INC./Cook
               County promptly obtains any required warranty or other service.

          9.   WARRANTIES OF THIRD PARTIES - Supplier warrants and covenants
               that all Services shall be performed by appropriately certified
               technicians, and in such a manner, so as not to void or otherwise
               limit any applicable manufacturer's or supplier's warranty with
               regard to vehicles or towers. As the County's sole and exclusive
               remedy for a breach of the foregoing warranty, if any such
               manufacturer's or supplier's warranty is so voided or limited as
               a result of work being performed by Supplier hereunder, Supplier
               shall be responsible for servicing or, if necessary, replacing
               such Vehicle or towers, at no cost to TECHALT, INC./Cook County,
               throughout what would have been the remaining warranty period,
               notwithstanding any termination or expiration of this SOW.

<PAGE>

D.11     SUPPLIER PERSONNEL

     1.   CONDUCT WHILE ON TECHALT, INC./COOK COUNTY PREMISES - Whenever
          Services are to be performed onsite at a facility or location of Cook
          County, Supplier shall notify and coordinate with Cook County
          reasonably in advance regarding the provision of such Services. Upon
          arrival at the applicable location or facility, Supplier's personnel
          shall promptly contact and announce their arrival to appropriate Cook
          County personnel. Supplier is responsible for obtaining in advance,
          with the cooperation and assistance of Cook County, any building
          permits/passes, clearances, badges, and the like that are necessary or
          required for obtaining access to, and performing the Services at, any
          such location or facility. Supplier shall make every effort to provide
          and complete onsite Services during the normal business hours of the
          applicable location or facility, to the extent reasonably practicable.
          Supplier shall not materially interrupt or interfere with Cook
          County's business operations when providing Services, except to the
          extent reasonably required for the performance of such Services.
          Supplier shall notify the appropriate onsite personnel of Cook County
          in advance of taking any action, in connection with performing
          Services, that might reasonably be expected to materially and
          adversely affect or disrupt Cook County's business operations (e.g.,
          by advising such personnel that a particular device will be taken
          offline, moved, or disconnected, etc.), exercising all commercially
          reasonable efforts to minimize and mitigate the effects of any such
          action or disruption.

     2.   ACCIDENTS - Supplier shall exercise due care and diligence to prevent
          any injury to persons or damage to property while on Cook County's
          premises. The operation of vehicles by any personnel of Supplier or
          its subcontractors who are assigned to the performance of Services
          hereunder shall conform to posted and other regulations and safe
          driving practices. Accidents on Cook County's property and involving
          any such personnel shall be reported promptly to the appropriate
          personnel of the County (and, if applicable, such affected
          Municipality).

     3.   ASSIGNMENT OF PERSONNEL - Supplier shall, at all times during the term
          of this SOW, assign and devote to the performance of the Services
          hereunder such appropriately qualified, certified, experienced,
          trained, and skilled personnel as are necessary and sufficient to
          perform all such Services, to fulfill all of Supplier's
          responsibilities and obligations hereunder, in accordance with the
          provisions and requirements of this SOW. Except as otherwise expressly
          provided herein, Supplier's Key Personnel shall be assigned, and an
          appropriate portion of their professional time shall be dedicated, to
          their respective positions in the performance of the Services for the
          entire duration of the Project, except in the event of resignation,
          termination, or illness of individual Key Personnel that prevents them
          from completing their respective assignments. Supplier shall not make
          any change in the Key Personnel, or otherwise replace, remove, or
          reassign any of the Key Personnel, without prior notice to, and the
          express prior written consent of, TECHALT, INC./Cook County which
          shall not be unreasonably withheld. If any of the Key Personnel are,
          at any time, due to resignation, termination, or illness, unable to
          perform his or her assigned role or function, as described in this
          SOW, Supplier shall promptly give written notice thereof to TECHALT,
          INC./Cook County and shall promptly furnish a replacement for such
          individual. Any replacement or additional Key Personnel shall be
          appropriately qualified, certified, experienced, trained, and skilled,
          as appropriate to the position or role to which assigned, and in a
          manner substantially equivalent to the individual being replaced. All
          replacement and additional Key Personnel shall be subject to the
          review (including an interview, if requested by TECHALT, INC./Cook
          County) and, if acceptable, the written approval of TECHALT, INC./Cook
          County, which shall not be unreasonably withheld.

<TABLE>
<CAPTION>

          <S>                             <C>                                <C>

          ----------------------------------------------------------------------------------------------
          |                                KEY PERSONNEL                                               |
          ----------------------------------------------------------------------------------------------
          |     NAME / CLASSIFICATION    |          YEARS OF         |         ROLE ON PROJECT         |
          |                              |         EXPERIENCE        |                                 |
          ----------------------------------------------------------------------------------------------
          |  Ray Arias                   |             25            |    Project Manager              |
          ----------------------------------------------------------------------------------------------
          |  George Loera                |             19            |    Senior Manager               |
          ----------------------------------------------------------------------------------------------
          |  Al Arias                    |             16            |    Senior Trainer                |
          ----------------------------------------------------------------------------------------------

</TABLE>

<PAGE>

     4.   BACKGROUND CHECKS - At the request of TECHALT, INC./Cook County,
          Supplier shall deliver a written certification to TECHALT, INC./Cook
          County that it and/or its subcontractors have performed, and the
          subject individual has passed, such verification procedures as set
          forth in the Agreement.

     5.   REPLACEMENT OF PERSONNEL. Notwithstanding anything to the contrary
          elsewhere in this SOW, if TECHALT, INC./Cook County believes that the
          performance, background or conduct of any person or subcontractor
          assigned by Supplier or its subcontractors to the performance of
          Services hereunder is unsatisfactory for any reason, or does not
          comply, or is not complying, with the requirements of this SOW,
          TECHALT, INC./Cook County shall so notify the Supplier, and Supplier
          shall: (i) promptly (within no more than two (2) business days after
          receipt of such notice) and appropriately address the performance or
          conduct of such person or subcontractor; or (ii) at TECHALT, INC./Cook
          County's request, remove and replace such person with another person
          acceptable to TECHALT, INC./Cook County and meeting all of the
          applicable requirements described in this SOW.

     6.   COUNTY POLICIES AND PROCEDURES. Suppliers covenants that it and its
          subcontractors, and their respective personnel assigned to the
          performance of Services hereunder, shall at all times comply with and
          abide by all reasonable written policies and procedures of the County
          (as such may exist or be revised or established from time to time)
          that reasonably pertain to Supplier in connection with its performance
          hereunder and of which Supplier has been made aware.

D.12     DELAY BY THE COUNTY
Notwithstanding anything to the contrary provided elsewhere in this SOW,
Supplier shall not be entitled to any damages from TECHALT, INC./Cook County on
account of any delay by Cook County.

D.13     UNIT PRICES FIRM
Supplier shall use all commercially reasonable efforts to ensure that except as
set forth in this SOW, the unit prices for equipment and software set forth in
this SOW shall be firm for a one (1) year period commencing on Acceptance of the
Pilot Test and shall not be subject to increase during such term. Supplier shall
obtain the TECHALT, INC./Cook County Project Manager's approval prior to placing
an order for equipment and software. TECHALT, INC./Cook County may increase or
decrease the quantities of equipment and software to be provided by Supplier
under this SOW up to the time that such approval is given. In such event, the
unit prices set forth in this SOW shall be used as a basis to calculate the
increase or decrease in the amount payable by TECHALT, INC. as a result of such
changes, unless there is a change in the Services required to be provided as a
result of such increase or decrease, in which case the parties shall reach
agreement as to any change to the amount payable for Services, which shall be
documented through the PCR process.

D.14     CONFLICT OF INTEREST
No member of the governing body of the County, and no other officer, employee,
or agent of the County, who exercises any functions or responsibilities in
connection with performance under this Contract, shall have any personal
interest, directly or indirectly, in the project to which this SOW pertains.
Supplier represents that it presently has no interest, and covenants that it
shall not acquire any interest, directly or indirectly, in the project to which
this SOW pertains that would conflict in any manner or degree with the
performance of the Services hereunder. Supplier further covenants that, in
performance under this SOW, no person having any such interest shall knowingly
be employed or engaged by Supplier or any of its subcontractors. Supplier agrees
to inform the County, on a timely basis, of all of Supplier's interests, if any,
as they exist or arise from time to time, that are, or that Supplier reasonably
believes may be, incompatible with any interest of the County.

D.15     COUNTY POLICIES
Supplier shall take notice of with the Cook County Lobbyist Registration
Ordinance, and the Cook County Ethics Ordinance, and shall comply with all
provisions thereof.

          1.   NONDISCRIMINATION AND AFFIRMATIVE ACTION - Supplier, in
               performing under this SOW, shall not discriminate against any
               worker, employee or applicant, or any member of the public,
               because of race, creed, color, religion, age, sex, marital
               status, handicap, national origin, or status of discharge from
               military, nor shall Supplier otherwise commit an unfair
               employment practice. Supplier further agrees that this
               nondiscrimination requirement shall be incorporated into all
               contracts entered into by Supplier or its subcontractors with
               suppliers of materials or services, Suppliers and subcontractors,
               all labor organizations furnishing skilled, unskilled, or craft
               union skilled labor, and any other person or entity that may
               perform any such labor or services in connection with this SOW.

          2.   ACCIDENT REPORTS - Supplier shall provide the TECHALT, INC.
               Project Manager with a written report within a reasonable time
               after any accident or occurrence at a work site under this SOW
               and involves Supplier's own personnel or those of any
               subcontractor regardless of whether said accident or occurrence
               is in the nature of bodily injury to employees or to third
               parties or property damage. In any event, Supplier will provide
               such a report within two business days after the TECHALT, INC.
               Project Manager has notice of the accident. The report shall
               include the name of person(s) injured or otherwise involved, name
               of his or her employer, date, time, and location of occurrence,
               extent of any bodily injury and any damage to property, name(s)
               of eyewitnesses, the name of anyone who treated the person for
               injuries sustained, and such other information as may be
               necessary, appropriate, or requested by the County, from time to
               time. Supplier shall promptly notify the local police of any
               accident or occurrence requiring an official police record. The
               accident report should indicate whether the police were notified
               and, if so, the number of the police report.

          3.   PUBLICITY - Each party shall submit to the other all advertising,
               written promotional materials, press releases, and other
               publicity matters relating to this SOW, or the execution hereof,
               that mention or contain the other party's name or mark, or that
               contain language from which said name or mark may reasonably be
               inferred or implied, and neither party shall publish or disclose
               any such advertising, promotional materials, press releases, or
               publicity matters without the prior written approval of the other
               party. Nevertheless, a party may disclose the other party's name
               and the fact of the existence of this SOW whenever required by
               applicable laws or regulations and Supplier may reference the
               name of the County as a part of its general client list without
               the need to first obtain the County's prior written approval.

          4.   DRUG FREE WORKPLACE CERTIFICATION - If Supplier has 25 or more
               employees, supplier certifies, warrants, and covenants to
               TECHALT, INC./Cook County and the State of Illinois that it shall
               at all times during performance under this SOW provide a drug
               free workplace within the meaning of the Illinois Drug Free
               Workplace Act, 30 ILCS 580, and Supplier acknowledges that false
               certification, or a breach of the foregoing warranty and
               covenant, constitutes a material breach of this SOW and may
               result in sanctions being imposed upon Supplier, including, but
               not limited to, suspension of SOW or grant payments, termination
               of this SOW by TECHALT, INC., or debarment of, or exclusion from,
               contracting or grant opportunities from the State of Illinois for
               up to five (5) years. In addition, Supplier shall impose the
               requirements applicable to Supplier under this Section upon any
               of its subcontractors having twenty-five (25) or more employees
               ("Covered Subcontractors"). Supplier certifies, warrants, and
               covenants that it shall, and that it shall require its Covered
               Subcontractors to certify, warrant, and covenant that they shall,
               provide a drug free workplace by:

<PAGE>

     a.   Publishing a statement: (1) Notifying employees that the unlawful
          manufacture, distribution, dispensing possession or use of a
          controlled substance, including, but not limited to, cannabis, is
          prohibited in the Supplier's or Covered Subcontractors' workplaces;
          (2) specifying the actions that will be taken against employees for
          violations of such prohibition; and (3) notifying each employee that,
          as a condition of employment in the provision of Services hereunder,
          such employee must abide by the terms of such statement and must,
          prior to providing any Services hereunder and, thereafter, no later
          than five (5) days after conviction, notify his or her employer of any
          criminal drug statute conviction for a violation occurring in a
          workplace;

     b.   Establishing a drug-free awareness program to inform employees about:
          (1) the dangers of drug abuse in the workplace; (2) the employer's
          policy of maintaining a drug-free workplace; (3) any available drug
          counseling, rehabilitation and employee assistance programs; and (4)
          the penalties that may be imposed upon an employee for violations of
          the employer's policies (including those described above) relating or
          pertaining to drugs or controlled substances;

     c.   Providing a copy of the statement required by subparagraph (a), above,
          to each employee engaged in the provision of Services hereunder and
          posting such statement in a prominent place in the work place;

     d.   Notifying the County or the Illinois Emergency Management Agency
          within ten (10) days after receiving notice under part (3) of
          subparagraph (a), above, from an employee of any such conviction as is
          described therein or otherwise receiving actual notice of any such
          conviction;

     e.   Imposing a sanction on, or requiring the satisfactory participation in
          a drug abuse assistance or rehabilitation program by, any employee who
          is so convicted, as required by Section 5 of the Drug Free Workplace
          Act;

     f.   Assisting employees in selecting a course of action in the event drug
          counseling, treatment and rehabilitation is required and indicating
          that a trained referral team is in place; and

     g.   Making a good faith effort to continue to maintain a drug-free
          workplace through implementation of, and consistently and in
          compliance with, the Drug Free Workplace Act.

D.16     TRANSITION SERVICES
In the event of any termination or expiration of this SOW, or of any termination
of some but not all of the Services to be provided under this SOW, Supplier, if
and as requested by TECHALT, INC./Cook County, shall continue to provide the
Services hereunder for a reasonable period of time (not to exceed sixty (60)
days unless the parties agree to a longer period in the PCR process), as
necessary for TECHALT, INC./Cook County to obtain, engage, and commence the
performance of replacement services. During any such period, all terms and
conditions of this SOW shall remain in full force and effect. In addition, in
the event of any such termination or expiration of this SOW or some portion of
the Services, and regardless of whether Supplier is requested by TECHALT,
INC./Cook County, as described above, to continue providing Services for a
period while TECHALT, INC./Cook County obtains replacement services, Supplier
shall cooperate in good faith with the TECHALT, INC./Cook County and shall
provide TECHALT, INC./Cook County, and any designated replacement
service-providers of TECHALT, INC./Cook County, with reasonable assistance, as
necessary to permit an orderly transition of the Services, and all of the
County's related data and materials, to TECHALT, INC./Cook County or its
designees. Such assistance and cooperation shall include performing such
functions or tasks as may be reasonably requested by TECHALT, INC./Cook County
and that relate to the transition of the Services to Cook County or its
designee. After TECHALT, INC./Cook County has secured replacement services and
such services are operational, Supplier shall promptly remove any and all of
Supplier's personnel, products and equipment from Cook County's, facilities and
locations, except for items and materials that TECHALT, INC./Cook County (or any
such Municipality) owns or otherwise has ongoing rights to hereunder. With
regard to any Transition Services or assistance provided pursuant to this
paragraph, such work will be performed on a time and materials basis consistent
with the amounts set forth in this SOW, and shall be documented pursuant to the
PCR process. Supplier agrees that it shall impose no restriction on the ability
of subcontractors or third parties to assume the performance of the Project upon
termination or expiration.

<PAGE>

                             ACCEPTANCE OF DELIVERABLE(S)
                                          &
                                 COPYRIGHT ASSIGNMENT

Pursuant to the Terms and Conditions identified in the State of Work "SOW" under
Agreement # 100-010_, the following deliverable(s) as defined therein are being
delivered to TechAlt, and are accepted, and the undersigned hereby certifies
that the Deliverable(s) listed below have been delivered to the proper location,
and are the items described, and have been inspected by authorized
representatives of TechAlt, and are fully and finally accepted by TechAlt under
the SOW, and have been found to be in good working order.

Consulting Agreement Terms and Conditions dated:  Month Day, 200X
SOW Schedule No: _100-010____
Dated:  Month Day, 200X

<TABLE>
<CAPTION>

<S>          <C>     <C>                        <C>                                 <C>

--------------------------------------------------------------------------------------------------
|  ITEM  |   QTY  |  DELIVERABLE  |             DESCRIPTION                 |        ACCEPTANCE  |
|        |        |               |                                         |           DATE     |
--------------------------------------------------------------------------------------------------
|    1   |    1   |    2.2.A.1    |   Video Storyboard for Video Creation   |      Nov xx, 200x  |
--------------------------------------------------------------------------------------------------

</TABLE>

COPYRIGHT RELEASE:

FOR GOOD AND VALUABLE CONSIDERATION, receipt of which is hereby acknowledged,
Arias Technology ("Assignor"), located in Arlington Heights, IL, hereby
irrevocably transfers and assigns to TechAlt, Inc., a Nevada Corporation,
("Assignee), located at 3311 North Kennicott Ave, Suite A, Arlington Heights, IL
60004, its successors and assigns, in perpetuity, all right (whether now known
or hereinafter invented), title, and interest, throughout the world, including
any copyrights and renewals or extensions thereto, in "Training Material" as
more fully described in the Description of Work attached hereto as Exhibit "1".

IN WITNESS THEREOF, Assignor has duly executed this Agreement.

        TECHALT, INC.:                        CONSULTANT: AS ASSIGNOR
        A NEVADA CORPORATION                  ARIAS TECHNOLOGY, INC.

        BY:                                   BY:
        --------------------------            --------------------------

        TITLE:                                TITLE:
        --------------------------            --------------------------
        DATE:                                 DATE:
        --------------------------            --------------------------

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00074-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00074-of-00352.parquet"}]]