Document:

EXHIBIT 10.14

                          FINANCIAL ADVISORY AGREEMENT

         AGREEMENT made the 13th day of October, 2004, by and between
HCFP/Brenner Securities, LLC, a New York limited liability company, having an
address at 888 Seventh Avenue, 17th Floor, New York, New York 10106 ("HCFP"),
and GigaBeam Corporation, a Delaware corporation, having an address at 14225-C
Sullyfield Circle, Chantilly, Virginia 20151 (the "Company").

         WHEREAS, the Company has filed a registration statement with the
Securities and Exchange Commission for a proposed public offering of its
securities to be underwritten by HCFP ("IPO"); and

         WHEREAS, pursuant to the Underwriting Agreement between the Company and
HCFP, the Company has agreed to retain HCFP as a financial advisor;

         NOW, THEREFORE, the parties hereto agree as follows:

         1. The Company retains HCFP as a nonexclusive financial advisor to
provide to the Company when requested by the Company from time to time, during
normal business hours, upon reasonable notice, advice concerning shareholder
relations, including advice regarding the preparation of reports and other
releases, long-term financial planning, corporate reorganization and expansion,
capital structure, borrowings and other financial assistance. These services
shall be rendered by HCFP without any direct supervision by the Company and at
such time and place and in such manner (whether by conference, telephone, letter
or otherwise) as HCFP may reasonably determine. HCFP shall make available such
time as it, in its sole and reasonable discretion, shall deem appropriate for
the performance of its obligations under this Agreement.

         2. This Agreement shall become effective as of the effective date of
the IPO and shall continue for a period of six months thereafter.

         3. As compensation for its services, the Company shall pay HCFP an
advisory fee of $10,000 per month, for an aggregate fee of $60,000, all of which
shall be payable in advance, at the closing of the IPO.

         4. HCFP covenants that all proprietary or confidential information that
it obtains knowledge of as a result of the services rendered pursuant to this
Agreement shall be kept confidential and shall not be used by HCFP or disclosed
by HCFP to any third party without the prior written approval of the Company,
except as otherwise required by law. HCFP hereby acknowledges that it is aware
(and that its representatives will be advised) that the United States securities
laws prohibit any person who is in possession of material non-public information
about a company from (i) purchasing or selling securities of that company or
(ii) communicating such information to any other person, under circumstances
under which it is foreseable that such person is likely to purchase or sell
securities of such company.

<PAGE>

         5. HCFP shall bear all costs and expenses incurred by HCFP directly in
connection with the performance of its services hereunder, unless otherwise
agreed to by the Company.

         6. HCFP and the Company acknowledge that HCFP is an independent
contractor. HCFP shall not hold itself out as, nor shall it take any action from
which others might infer that it is, a partner, agent or joint venturer of the
Company. HCFP shall not take any action which binds, or purports to bind, the
Company.

         7. This Agreement contains the entire agreement between the parties
with respect to the subject matter hereof. It may not be changed except by
agreement in writing signed by the party against whom enforcement or any waiver,
change, discharge, or modification is sought. Waiver of or failure to exercise
any rights provided by this Agreement in any respect shall not be deemed a
waiver of any further or future rights.

         8. In the event of any dispute under this Agreement, then and in such
event, each party hereto agrees that the dispute shall be submitted to the
American Arbitration Association in Nassau County, New York, for its decision
and determination in accordance with its rules and regulations then in effect.
Each of the parties agrees that the decision and/or award made by the
Association may be entered as judgment of the courts of the State of New York,
and shall be enforceable as such.

         9. This Agreement shall be construed and enforced in accordance with
the laws of the State of New York without giving effect to conflict of laws.

         10. This Agreement may not be assigned by either party without the
written consent of the other. This Agreement shall be binding upon and shall
inure to the benefit of the parties hereto and, except where prohibited, to
their successors and assigns.

         11. Nothing herein shall be deemed to restrict or prohibit the
engagement by the Company of other consultants providing the same or similar
services or the payment by the Company of fees to such parties.

                                       2
<PAGE>

         12. This Agreement may be terminated by the Company at any time upon
prior written notice to HCFP; provided, however, that no such termination shall
reduce the amount payable under Section 3 or result in any refund of amounts
previously paid under Section 3, which latter amounts shall be deemed earned in
all respects prior to termination of this Agreement.

                                       3
<PAGE>

         IN WITNESS WHEREOF, the parties hereto have executed this Agreement on
the day and year first above written.

                                           GIGABEAM CORPORATION

                                           By: /s/ Louis S. Slaughter
                                             -----------------------------------
                                                   Louis S. Slaughter
                                                   Chief Executive Officer

                                           HCFP/BRENNER SECURITIES, LLC

                                           By: /s/ Ira Scott Greenspan
                                             -----------------------------------
                                                   Ira Scott Greenspan
                                                   Vice Chairman

                                       4GigaBeam Proprietary and Confidential

XXXXX INDICATES MATERIAL THAT WAS OMITTED AND FOR WHICH CONFIDENTIAL TREATMENT
WAS REQUESTED. ALL SUCH OMITTED MATERIAL WAS FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION.

                                                                   Exhibit 10.21

                              AMENDED AND RESTATED

                          STRATEGIC ALLIANCE AGREEMENT

      This Amended and Restated Strategic Alliance Agreement (the "Agreement")
is entered into as of the 10th day of December, 2004 ("Effective Date"), by and
between Sophia Wireless Inc., a Delaware C-corporation ("Sophia"), and GigaBeam
Corporation, a Delaware corporation ("GigaBeam").

                                    RECITALS

      WHEREAS, GigaBeam and Sophia have previously executed and entered in that
certain Strategic Alliance Agreement, dated February 6, 2004 (the "Strategic
Alliance Agreement"), that provided for a strategic alliance to enable GigaBeam
to market and distribute a wireless communications system utilizing a frequency
range of 57 GHz through 100 GHz and incorporating components procured from
Sophia and that certain First Amendment to the Strategic Alliance Agreement,
dated April 22, 2004 (the "First Amendment") that clarified certain warrants
issued by GigaBeam to Sophia; and

      WHEREAS, Sophia and GigaBeam now wish to further amend and restate the
Strategic Alliance Agreement to further define the development of technology by
Sophia and the license of that technology by GigaBeam.

                                    AGREEMENT

      NOW, THEREFORE, in consideration for the parties' mutual covenants set
forth below, and for other good and valuable consideration, the parties agree as
follows:

                                   DEFINITIONS

      "Product" means any GigaBeam product incorporating Designed Product.

      "Designed Product" means any product developed by Sophia as specified by
GigaBeam in a mutually agreeable Statement of Work (as hereinafter defined) for
manufacture, license and use in E-band point-to-point radios deployed by
GigaBeam.

                                       1
<PAGE>

      "Exclusivity" for the Designed Product will be defined in the negotiated
Statement of Work.

      "Intellectual Property Rights" means all past, present, and future rights
of the following types, which may exist or be created under the laws of any
jurisdiction in the world: (i) rights associated with works of authorship,
including exclusive exploitation rights, copyrights, moral rights, and mask work
rights; (ii) trademark and trade name rights and similar rights; (iii) trade
secret rights; (iv) patent and industrial property rights; (v) other proprietary
rights in Inventions of every kind and nature; and (vi) rights in or relating to
registrations, renewals, extensions, combinations, divisions, and reissues of,
and applications for, any of the rights referred to in clauses (i) through (v)
of this sentence.

      "Inventions" means any and all useful ideas, concepts, methods,
procedures, processes, improvements, inventions and discoveries, whether or not
patentable, that are (i) in the case of patentable inventions, conceived in the
course of the performance of activities conducted in connection with the
development and manufacture of Designed Product or Products and reduced to
practice either actually or constructively and (ii) in the case of unpatentable
inventions, conceived and made or used in the course of the performance of
activities conducted in connection with the development and manufacture of
Designed Product or Products, in each case under this Agreement.

      "Joint Invention" means any Invention that (i) is jointly reduced to
practice (under the patent laws of the United States) by Sophia and GigaBeam
during any collaborative meetings or conferences between the Parties regarding
development or improvement of Designed Product, (ii) is necessary to use in any
Designed Product, and (iii) relates to any process, procedure, or equipment for
manufacturing any Designed Product.

      "Joint Technology" means the Joint Inventions and any Intellectual
Property Rights related thereto.

      "Pre-Existing Technology" means any and all useful ideas, concepts,
methods, procedures, processes, improvements, inventions and discoveries,
whether or not patentable, and any Intellectual Property Rights thereto, that
are owned or controlled by Sophia or by Gigabeam or Gigabeam's other Alliance
Partners as of the Effective Date.

1.    Responsibilities of Parties

      1.1   Designed Product Development

            1.1.1 From time to time during the term of this Agreement, the
                  parties may set forth in writing a description of the general
                  functional and technical requirements of certain Designed
                  Products that GigaBeam desires for Sophia to develop under the
                  terms of this Agreement. For purposes of this Agreement, any
                  such document executed specifically indicating that it is
                  subject to this Agreement and which is executed by authorized
                  representatives of both parties shall be referred to as a
                  "Statement of Work" or "SOW" with respect to the relevant
                  Designed Product described therein. To the extent that any
                  term or condition of a Statement of Work modifies or conflicts
                  with this Agreement, the Statement of Work shall take
                  precedence as it relates to the Designed Product defined in
                  that particular Statement of Work. The Parties agree that the
                  initial Statement of Work under this Agreement is set forth in
                  Exhibit A (the "Initial Statement of Work").

                                       2
<PAGE>

                  In consideration for payment by GigaBeam to Sophia of the
                  Non-Recurring Engineering/Licensing Fees as contemplated in
                  Section 3.1, Sophia will exercise reasonable efforts to
                  develop Designed Product meeting the technical and target
                  delivery schedule requirements set forth in the Initial
                  Statement of Work.

                  In addition, Sophia agrees to exercise commercially reasonable
                  efforts to develop Designed Products meeting the general
                  requirements set forth in the applicable Statement of Work
                  (i.e. other than the Initial Statement of Work) that may be
                  subsequently executed by the parties, for such period(s) of
                  time as the parties set forth therein .

            1.1.2 Upon completion of any prototypes as contemplated in the
                  preceding Section 1.1.1, Sophia will so notify GigaBeam (the
                  date of such notice, the "Testing Commencement") and make a
                  number of units of such prototype available (in such quantity
                  as required by the applicable SOW) for mutual testing by the
                  parties for purposes of confirming that such prototype(s)
                  conform to the requirements of the applicable SOW in all
                  material respects. In the event that any such Design Product
                  fails to conform in any material respect to such requirements,
                  GigaBeam will provide written notice to Sophia identifying
                  with specificity the relevant non-conformity, and Sophia will
                  thereafter undertake commercially reasonable efforts to
                  correct such non-conformity within a reasonable time, and the
                  parties will repeat such process as appropriate. If, despite
                  such commercially reasonable efforts, Sophia is unable or
                  fails to cause such Designed Product to conform to the
                  requirements of the applicable SOW in all material respects
                  within the time period identified in such SOW, the parties
                  will consult with one another in good faith regarding how to
                  proceed.

      1.2   [This subsection reserved.]

      1.3   GigaBeam.

            GigaBeam shall perform the following duties during the term of this
            Agreement:

            1.3.1 GigaBeam will Designate a Chief Technical Officer ("CTO") and
                  Vice President or Director of Engineering to provide
                  consultation regarding all design and development work.
                  GigaBeam will be responsible for overall decisions with
                  respect to final design and production of the Product.

                                       3
<PAGE>

            1.3.2 Except as may otherwise be provided in the applicable
                  Statement of Work, as between the parties, GigaBeam will bear
                  all responsibility for assembly and testing of any Product,
                  including the contracting and management of any outsourcing or
                  supply channels of any Product or components thereof,
                  including the Designed Product, and the manufacturing and
                  repair of any Product, including the Designed Product.

            1.3.3 As between the parties, GigaBeam will bear all responsibility
                  for any and all sales, marketing, installation and after-sales
                  service of any Product including, but not limited to, entering
                  into arrangements with value added resellers, distributors,
                  agents, installers and providers of after-sales service.

      1.4   Sophia

            Sophia will designate a program manager to interface with GigaBeam's
            representatives. The two counterparts will meet and develop detailed
            implementation plans with the following objectives in mind:

            1.4.1 As between the parties, Sophia will bear responsibility for
                  development associated with any Designed Product.

            1.4.2 Sophia will exercise reasonable efforts to consult in good
                  faith with third party companies identified by GigaBeam to
                  improve the design, performance, manufacturability and reduce
                  the cost of any Designed Product.

            1.4.3 For purposes of manufacturing any Designed Product and for
                  purposes related to technical support of GigaBeam in the
                  assembly of Products, Sophia will assist GigaBeam in
                  transferring the technical design to GigaBeam's contract
                  manufacturer.

2.    [This section reserved.]

3.    Payment

            3.1   In consideration for Sophia's performance of certain research
                  and development related to Designed Product, GigaBeam will pay
                  to Sophia all fees identified as "Non Recurring
                  Expenses/License Fee" in the applicable Statement of Work,
                  which fees will be due and payable in accordance with such
                  Statement of Work, provided that if the relevant Statement of
                  Work fails to state when such payments are due and no separate
                  written agreement has been signed with respect thereto, all
                  such amounts under any particular Functional Requirements
                  Statement shall be due and payable within thirty (30) days of
                  the date of Sophia's invoice.

                                       4
<PAGE>

4.    Term and Termination.

      This Agreement shall be effective as of the Effective Date and shall
      automatically terminate on the third anniversary of the Effective Date
      hereof unless extended by mutual written agreement of the parties
      provided, however, that the Agreement may be terminated for any of the
      following reasons:

      a.)   Upon the occurrence of any material breach by either party of the
            terms and conditions of this Agreement and failure to cure such
            material breach within 30 days after receipt of written notice from
            the other party the non-breaching party may, at its option,
            terminate this Agreement upon written notice; provided however that
            the cure period shall be only 10 days after receipt of notice if the
            material breach arises from failure by GigaBeam to pay amounts due
            according to Section 3.

      b.)   [This subsection reserved.]

      c.)   Upon the occurrence of bankruptcy or reorganization under bankruptcy
            laws, cessation of operations, or assignment for the benefit of
            creditors of either party, the other party may terminate this
            Agreement upon written notice.

      d.)   This Agreement may be terminated by mutual written agreement of both
            parties to terminate.

      Notwithstanding the foregoing, upon the occurrence of a material breach by
      either Party (the "Breaching Party"), which is not cured within the
      appropriate cure period, or other event giving rise to a right for either
      Party to terminate this Agreement, without limiting any other rights or
      remedies available, the Party which is not in material breach (the
      "Non-Breaching Party"), which has the right to terminate this Agreement
      may, at its option, terminate its own obligations of exclusivity under
      Section 8, such that Section 8 remains binding against the Breaching Party
      for the remainder of the term but shall thereafter no longer be binding
      against the Non-Breaching Party

5.    Ownership of Technology and Intellectual Property

      5.1   Ownership of GigaBeam Technology. Without limiting the obligations
            of Section 8, GigaBeam will own and hold all right, title and
            interest in and to (i) all Inventions and Intellectual Property
            Rights, other than Joint Technology or Sophia Technology (as defined
            below), embodied in or practiced by any Product developed and/or
            sold under this Agreement or embodied in or practiced by any process
            or machine in connection with the manufacture of any such Product,
            and (ii) all Inventions and Intellectual Property Rights therein
            (other than Joint Technology or Sophia Technology) that are derived
            from Confidential Information of GigaBeam and (iii) all Pre-Existing
            Technology and derivatives or improvements thereof (all of the
            foregoing, collectively, "GigaBeam Technology"). In the event that,
            by operation of law or otherwise, GigaBeam may not be deemed the
            owner of any GigaBeam Technology, Sophia agrees to assign and does
            hereby assign to GigaBeam all rights or interests, if any, that
            Sophia may have therein, and Sophia agrees to undertake such
            measures as reasonably request to evidence or give effect to the
            foregoing provisions of this Section 5.1, including, by way of
            example, by executing further registrations or documentation for
            such purposes.

                                       5
<PAGE>

      5.2   Ownership of Joint Technology.

                  (a) All Joint Technology will be owned jointly by Gigabeam and
            Sophia, and each party will retain full ownership under any patents
            and any trade secret rights therein, with full ownership rights in
            any field and, subject to the licenses granted in Section 5.4 below,
            the right to sublicense without the consent of the other party,
            without obligation to account to the other party. The laws of the
            United States with respect to joint ownership of inventions will
            apply in all jurisdictions giving force and effect to this
            Agreement.

                  (b) The parties will keep written records describing each
            collaborative meeting between the parties and identifying any Joint
            Inventions resulting therefrom. The parties will distribute such
            records to each other at the end of each meeting but in any event no
            later than one month following the meeting, for review by the other
            party. Each such record will be final and binding on the parties
            unless receiving party provides written notice to distributing party
            of its good faith dispute with such written record within 30 days of
            receipt. In the event of any such good faith dispute that the
            parties are unable to resolve, such record will reflect such
            unresolved dispute. All reports created under this Section 5.2(b)
            shall be clearly marked as "Confidential" and shall be subject to
            the confidentiality provisions of this Agreement.

      5.3   Ownership of Sophia Technology. Without limiting the obligations of
            Section 8, Sophia will own and hold all right, title and interest in
            and to (i) all Inventions and Intellectual Property Rights (other
            than Joint Technology or GigaBeam Technology) embodied in or
            practiced by any Designed Product developed under this Agreement,
            (ii) all Inventions and Intellectual Property Rights therein that
            are derived from Confidential Information of Sophia, and (iii) all
            Pre-Existing Technology and derivatives or improvements thereof (all
            of the foregoing, collectively, "Sophia Technology"). In the event
            that, by operation of law or otherwise, Sophia may not be deemed the
            owner of any Sophia Technology, GigaBeam agrees to assign and does
            hereby assign to Sophia all rights or interests, if any, that
            GigaBeam may have therein, and GigaBeam agrees to undertake such
            measures as Sophia may reasonably request to evidence or give effect
            to the foregoing provisions of this Section 5.3, including, by way
            of example, by executing further registrations or documentation for
            such purposes.

      5.4   Licenses to Joint Inventions.

                  (a) Sophia hereby grants to GigaBeam, and GigaBeam hereby
            accepts, an exclusive (even as to Sophia) and perpetual, worldwide,
            royalty-free right and license, with the right to sublicense, under
            Sophia's interest in the Joint Technology to exploit the Joint
            Inventions for any purpose in the Exclusivity during and after the
            term of this Agreement. Sophia reserves all rights in the Joint
            Technology as necessary to perform its obligations under this
            Agreement. Notwithstanding the foregoing, if GigaBeam is in material
            breach of this agreement, then this license will be non-exclusive.

                                       6
<PAGE>

                  (b) GigaBeam hereby grants to Sophia, and Sophia hereby
            accepts, an exclusive (even as to GigaBeam) and perpetual,
            worldwide, royalty-free right and license, with the right to
            sublicense, under GigaBeam's interest in the Joint Technology to
            exploit the Joint Inventions for any purpose outside the Exclusivity
            during and after the term of this Agreement. Notwithstanding the
            foregoing, if Sophia is in material breach of this agreement, then
            this license will be non-exclusive.

      5.5   Right of First Look. Sophia shall provide GigaBeam with the right of
            "first look" at any product Sophia may develop on its own for the
            XXXXX market in the 70-76 GHz and 80-86 GHz frequency ranges (the
            "Sophia XXXXX Development"). For purposes of this Amendment, "first
            look" shall mean that in the event Sophia desires to disclose or
            enter into an agreement to develop, license or sell any Sophia XXXXX
            Development with another vendor, Sophia shall provide GigaBeam with
            not less than XXXXX days prior written notice thereof, detailing the
            development, including copies of the relevant documents and
            specifications, (the "Notice Period") and GigaBeam shall have the
            right to notify Sophia in writing during the Notice Period of its
            interest in participating in the development. In such case, the
            parties shall attempt to negotiate in good faith a mutually
            agreeable Statement of Work for such Sophia XXXXX Development,
            including but not limited to, grant of an exclusive manufacturing
            license by Sophia in favor of GigaBeam. If GigaBeam fails to deliver
            a timely notice of interest or the parties are unable to negotiate a
            mutually agreeable Statement of Work for the subject Sophia XXXXX
            Development, then the parties shall have no further obligation to
            each other with respect the subject Sophia XXXXX Development.

      5.6   Technology Escrow. The parties will attempt to negotiate a mutually
            agreeable escrow arrangement for any Designed Product or Sophia
            Intellectual Property used in the Designed Product in the applicable
            Statement of Work. In the event the parties are unable to agree on
            such an arrangement, the following provisions shall apply:

                  (a) Sophia agrees during the term of this Agreement to create
            and maintain current copies of any technical drawings or other
            technical documents relating to the design and specifications of the
            Designed Product developed under this Agreement (such copies the "IP
            Materials"). Within 90 days after the Effective Date, Sophia will
            enter into binding contractual arrangement with a commercial escrow
            agent mutually agreeable to the Parties (the "Escrow Agent")
            according to which the Escrow Agent will agree (i) to hold and
            safeguard the escrowed intellectual property for the Designed
            Product during the term of this Agreement, and (ii) to release a
            copy of such escrowed intellectual property materials to GigaBeam if
            and when Sophia files for bankruptcy, liquidates or winds up its
            business during the term of this Agreement. GigaBeam acknowledges
            that the Escrow Agent will not be authorized to deliver or otherwise
            provide access to the escrowed intellectual property materials other
            than as described above.

                                       7
<PAGE>

                  (b) Subject to the delivery to GigaBeam of the escrowed
            intellectual property materials for any Designed Product in
            accordance with this Section 5.6, Sophia hereby grants to GigaBeam a
            royalty-bearing right and license under any Intellectual Property
            Rights of Sophia to use such escrowed intellectual property
            materials for the Designed Product.

      5.7   Licenses to Manufacture and Copy Documentation.

                  (a). In consideration of payment by GigaBeam to Sophia of the
            "Non-Recurring Expenses/License Fee" and in accordance with the
            applicable Statement of Work, Sophia hereby grants to GigaBeam, and
            GigaBeam hereby accepts a perpetual, world wide, royalty-free right
            and license, with the right to sublicense, under Sophia's interest
            in the Design Product (i) to make, manufacture, have manufactured,
            test, have tested, use, and sell in GigaBeam's Products during and
            after the term of this Agreement, including without limitation, the
            right and license to modify the Designed Product exclusively in
            order to reduce the cost and expense of the architecture of the
            Designed Product or to improve the ability and efficiency of the
            manufacture of the Designed Product.

                  (b). In further consideration of payment by GigaBeam to Sophia
            of the "Non-Recurring Expenses/License Fee" and in accordance with
            the applicable Statement of Work, Sophia hereby grants to GigaBeam,
            and GigaBeam hereby accepts a perpetual, world wide, royalty-free
            right and license, to copy and/or modify and/or translate the
            documentation in recorded form and/or parts thereof provided to
            GigaBeam from Sophia as provided in the Statement of Work, for the
            sole purpose of executing the rights and licenses granted under
            Subsection 5.7(a). Sophia will include a list of the Sophia
            exclusive design elements in the documentation package provided to
            GigaBeam with each Designed Product. GigaBeam agrees to restrict
            disclosure of Design Product documentation to contract manufacturers
            or other consultants having executed proper non-disclosure
            agreements and non-compete agreements, and a copy of each such
            agreement has been provided to Sophia.

                                       8
<PAGE>

6.    Confidentiality.

      6.1   Obligation. Each party agrees to treat all non-public written and
            oral information communicated to it by the other party in connection
            with the activities contemplated by this Agreement ("Confidential
            Information"), including the existence or nature of their
            discussions, as confidential, and neither party will use or disclose
            such Confidential Information for purposes other than the activities
            contemplated by this Agreement; provided however that GigaBeam and
            Sophia may disclose such Confidential Information to accountants and
            lawyers who are under a processional duty of confidentiality and,
            for the purposes of obtaining financing, to entities that the
            disclosing party reasonably believes to be a potential source of
            such financing, provided that such entity has entered into a binding
            written agreement pursuant to which such entity agrees not disclose
            such Confidential Information and not to use the same for any
            purposes other than consideration of such potential financing. For
            sake of clarity, all non-public information embodying related to the
            design, features, components, development and manufacture of
            GigaBeam's Products, exclusive of any Designed Product therein,
            shall be considered GigaBeam's Confidential Information, and all
            non-public information embodying related to the design, features,
            components, development and manufacture of Designed Product,
            including the same as developed hereunder, shall be deemed Sophia's
            Confidential Information.

      6.2   Exceptions. Confidential Information will not include information
            that (i) the receiving party independently developed (as shown by
            documentary evidence) or obtained from a source not under an
            obligation of confidentiality to the disclosing party, (ii) is or
            becomes publicly available through no act or omission of the
            receiving party, or (iii) the receiving party receives the prior
            written consent of the disclosing party to disclose. Notwithstanding
            the foregoing, either Party may disclose Confidential Information of
            the other Party to the limited extent required in order to comply
            with applicable law or the order of a court or governmental agency;
            provided the receiving party promptly notifies the disclosing party
            and cooperates with the disclosing party to protect the
            confidentiality of the Confidential Information before any tribunal
            or governmental agency; provided that only the specific Confidential
            Information that meets the exclusion shall be excluded and not any
            other Confidential Information that happens to appear in proximity
            to such excluded portion (for example, a portion of a document may
            be excluded without affecting the confidential nature of those
            portions that do not themselves qualify for exclusion). The burden
            of proving these exceptions shall rest with the receiving party.

      6.3   Termination of Agreement. Upon termination of this Agreement, the
            receiving party will return all copies of the other party's
            Confidential Information, or, at the disclosing Party's option,
            certify to the other party in writing that all copies of the other
            party's Confidential Information have been destroyed. The parties
            agree that any breach or threatened breach of this Section 6 by a
            receiving party may cause irreparable harm to the disclosing party
            and that money damages may not provide an adequate remedy. In the
            event of a breach or threatened breach of this Section 6 by a
            receiving party, the disclosing party shall, in addition to any
            other rights and remedies it may have, be entitled to seek
            injunctive relief (without the necessity of posting any bond or
            surety) restraining the receiving party from breaching the
            obligations of this Section 6.

                                        9
<PAGE>

7.    Limitation of Liability; Indemnification

      7.1   LIMITATION OF LIABILITY. EXCEPT WITH RESPECT TO RIGHTS OR
            OBLIGATIONS ARISING OR RECOGNIZED UNDER SECTIONS 5, 6 AND/OR 8, IN
            NO EVENT SHALL EITHER PARTY BE LIABLE TO THE OTHER FOR ANY LOSS OF
            PROFITS OR ANY INCIDENTAL, INDIRECT, SPECIAL, EXEMPLARY, OR
            CONSEQUENTIAL DAMAGES, EVEN IF SUCH PARTY HAS BEEN ADVISED OF THE
            POSSIBILITY OF SUCH DAMAGES. EXCEPT WITH RESPECT TO RIGHTS OR
            OBLIGATIONS ARISING OR RECOGNIZED UNDER SECTIONS 5, 6 AND/OR 8, IN
            NO EVENT SHALL THE AGGREGATE LIABILITY OF EITHER PARTY, CUMULATIVELY
            FOR ALL CLAIMS ARISING UNDER THIS AGREEMENT, EXCEED, IN THE CASE OF
            GIGABEAM'S LIABILITY, THE SUM TOTAL AMOUNTS PAID FOR NON RECURRING
            ENGINNERING/LICENSE FEES OR, IN THE CASE OF SOPHIA'S LIABILITY, THE
            SUM TOTAL AMOUNT OF ALL NON RECURRING/LICENSE FEES FOR WHICH WORK IS
            PERFORMED.

      7.2   Indemnification by Sophia.

                  (a) Sophia shall defend, indemnify, and hold GigaBeam harmless
            against all costs and reasonable expenses (including reasonable
            attorneys' fees), damages, and liabilities arising out of any claim
            by a third party that a Designed Product, as provided by Sophia and
            used in accordance with this Agreement, infringes any U.S. patent
            issued as of the Effective Date or misappropriates any trade secrets
            under U.S. law, provided that GigaBeam gives Sophia (i) prompt
            written notice of such claim; (ii) control over the defense and
            settlement of such claim; and (iii) proper and full information and
            assistance to settle and/or defend such claim. Notwithstanding the
            foregoing, Sophia shall have no obligation or liability to the
            extent that the alleged infringement arises from (1) the
            combination, operation, or use of the Designed Products with
            products not furnished by Sophia other than GigaBeam Products; (2)
            alterations to the Designed Product, which alterations are not made
            by Sophia; or (3) use of the Designed Product in a manner for which
            it was not designed, as evidenced by any accompanying specifications
            or documentation (the foregoing exclusions, "GigaBeam
            Responsibilities").

                  (b) In the event of an infringement action against Sophia with
            respect to any subject matter provided by Sophia hereunder, or in
            the event that Sophia believes that such an action is likely, Sophia
            may, at its option (i) substitute functionally equivalent materials;
            (ii) obtain a license to the applicable third-party intellectual
            property rights; or (iii) terminate this Agreement on written notice
            to GigaBeam. The obligations set forth in this Section 7.2 shall
            constitute Sophia's entire liability and GigaBeam's sole remedy for
            any actual or alleged infringement or misappropriation.

                                       10
<PAGE>

      7.3   Indemnification by GigaBeam. GigaBeam shall defend, indemnify, and
            hold Sophia harmless against all costs and reasonable expenses
            (including reasonable attorneys' fees), damages, and liabilities
            arising out of any GigaBeam Responsibilities; provided that Sophia
            gives GigaBeam (i) prompt written notice of such claim; (ii) control
            over the defense and settlement of such claim; and (iii) proper and
            full information and assistance to settle and/or defend such claim.
            In any action for which GigaBeam provides defense on behalf of
            Sophia, Sophia may participate in such defense at its own expense by
            counsel of its choice.

8.    Exclusivity.

      8.1   Sophia. Exclusivity will be granted per the Statement of Work.

9. Services Rendered and Milestones.

      The Parties hereby acknowledge that all obligations of each Party under
      the Strategic Alliance Agreement to the Effective Date of this Agreement
      have been satisfied and all payments owing to each Party have been
      received and no additional payments are due to any Party. In addition, the
      Parties hereby agree and acknowledge that they have each issued to the
      other the warrants described as follows: GigaBeam has issued Sophia a
      warrant to purchase 35,750 shares of GigaBeam common stock at $1 per share
      and Sophia has issued GigaBeam a warrant to purchase 40,458 shares of
      Sophia Wireless common stock at $2.20 per share. Upon the execution of
      this Agreement, no additional warrants shall be issued to any Party
      pursuant to Section 9 of the Strategic Alliance Agreement.

10.   Mutual Release.

      Except as expressly provided in this Agreement, the parties, for and on
      behalf of themselves and each of their respective future, current and/or
      former officers, directors, shareholders, representatives, principals,
      agents, employees, trustees, partners, general partners, limited partners,
      co-venturers, parents, subsidiaries, affiliates, predecessors, successors,
      assigns, beneficiaries, heirs, executors, administrators, insurers,
      attorneys and all persons acting by, through, under, in concert with or on
      behalf of any of them hereby irrevocably and unconditionally release and
      hereby completely and fully remise, release, acquit and forever discharge
      each other, each of their respective future, current and/or former
      officers, directors, shareholders, representatives, principals, agents,
      employees, trustees, partners, general partners, limited partners,
      co-venturers, parents, subsidiaries, affiliates, predecessors, successors,
      assigns, beneficiaries, heirs, executors, administrators, insurers,
      attorneys and all persons acting by, through, under, or in concert with
      any of them, from all charges, complaints, claims, demands, liabilities,
      obligations, actions, and causes of action of any kind or nature
      (including for attorneys' fees, interest, expenses and costs actually
      incurred), whether at law, in equity, or by statute, liquidated or
      unliquidated, known or unknown, suspected or unsuspected, reasonably
      discoverable or not, present, fixed or contingent, arising out of,
      concerning or relating, directly or indirectly, to the Strategic Alliance
      Agreement, which exist as of the Effective Date of this Agreement.

                                       11
<PAGE>

11.   Miscellaneous

      11.1  Entire Agreement. This Agreement and the First Amendment represents
            the entire Agreement between the parties with respect to the subject
            matter herein, and supersedes any previous understandings including
            the Strategic Alliance Agreement, whether written or oral, with
            respect to such subject matter, and may not be amended except
            pursuant to a written agreement duly executed by the parties.

      11.2  Trademarks, Trade Names and Copyright. Except as expressly provided
            herein, this Agreement does not give either party any ownership
            rights or interest in the other party's trade name, trademarks or
            copyrights.

      11.3  Waiver. No failure or delay by either party in exercising any of its
            rights or remedies hereunder will operate as a waiver thereof, nor
            will any single or partial exercise of any such right or remedy
            preclude any other or further exercise thereof or the exercise of
            any other right or remedy. The rights and remedies of the party's
            provided in this Agreement are cumulative and not exclusive of any
            rights or remedies provided under this Agreement, by law, in equity
            or otherwise.

      11.4  Assignment. Neither party may assign or otherwise transfer any of
            its rights, duties or obligations under this Agreement without the
            prior written consent of the other party, except either party may,
            upon prior written notice to the other party (but without any
            obligation to obtain the consent of such other party), assign this
            Agreement or any of its rights hereunder to any person or entity who
            succeeds (by purchase, merger, operation of law or otherwise) to all
            or substantially all of the capital stock, assets or business of
            such party, provided such person or entity agrees in writing to
            assume and be bound by all of the obligations of such party under
            this Agreement. Any attempted assignment or transfer in
            contravention of this Section 11.4 shall be void and of no force and
            effect. This Agreement shall be binding upon and inure to the
            benefit of the parties and their respective legal representatives,
            successors and permitted assigns.

      11.5  Independent Contractors. This Agreement shall not be construed to
            establish any form of partnership, agency, or joint venture of any
            kind between the parties; nor to constitute either party as an
            agent, employee, or legal representative of the other; and nothing
            in this Agreement shall create any relationship between The parties
            other than that of an independent contractor. Neither party shall
            have any responsibility or liability for the actions of the other
            party, except as specifically provided herein. Neither party shall
            have any right or authority to bind or obligate the other in any
            manner or make any representation or warranty on behalf of the
            other. No profits, losses or costs will be shared under any
            provision of this Agreement or as a result of either party's efforts
            in connection with any joint opportunity and securing an award of
            any customer contract. There are no third-party beneficiaries of
            this Agreement.

                                       12
<PAGE>

      11.6  Further Assurances. Without limiting the generality of any provision
            of this Agreement, each party agrees that upon request of the other
            party, it shall, from time to time, do any and all other acts and
            things as may reasonably be required to carry out its obligations
            hereunder, to consummate the transactions contemplated hereby, and
            to effectuate the purposes hereof.

      11.7  Publicity. Except as may be required by state and federal securities
            laws, neither party shall issue any press release, public
            announcement or advertise or promote this Agreement without the
            prior consent of the other party, which consent will not be
            unreasonably withheld, conditioned or delayed.

      11.8  Expenses. Each party will pay its own expenses and costs incidental
            to the negotiation of the transactions contemplated by this
            Agreement, including legal and accounting fees.

      11.9  Notices. Any notices contemplated hereunder or provided for in this
            Agreement shall be made to the following in writing or by facsimile
            with confirmation by Express Mail or Federal Express:

            GigaBeam:
            L. Slaughter
            CEO
            GigaBeam Corporation
            470 Springpark Place, Suite 900
            Herndon, VA 20170

            With copy to:
            GigaBeam Corporation
            470 Springpark Place, Suite 900
            Herndon, VA 20170
            Attn: Legal Department

            Sophia:
            Carlos Valeiras
            President and CEO
            Sophia Wireless Inc.
            14225-C Sullyfiled Circle
            Chantilly, VA 20151
            Fax:   703-961-9576

            With copy to:
            Cooley Godward LLP
            One Freedom Square, Reston Town Center
            11951 Freedom Drive
            Reston, Virginia 20190
            Attention: Ken. J. Krisko, Esq. / Todd W. Harris, Esq.

                                       13
<PAGE>

      11.10 Severability. Any term or provision of this Agreement which is
            invalid or unenforceable in any jurisdiction shall, as to such
            jurisdiction, be ineffective to the extent of such invalidity or
            unenforceability without rendering invalid or unenforceable the
            remaining terms and provisions of this Agreement or affecting the
            validity or enforceability of any of the terms or provisions hereof
            in any other jurisdiction.

      11.11 Headings and Interpretation. The headings used in this Agreement are
            for convenience of reference only and shall not affect the meaning
            or construction of this Agreement.

      11.12 Survival. The provisions of Sections 5.4, 5.5, 5.6(b), 5.7, 6, 7, 10
            and 11, together with any definitions used therein, shall survive
            any termination of this Agreement.

      11.13 Governing Law. This Agreement shall be governed by, and construed in
            accordance with, the substantive laws (other than the conflicts of
            laws provisions) of Virginia.

      11.14 Counterparts. This Agreement may be signed in counterparts, each of
            which shall constitute an original but all of which shall constitute
            one and the same instrument.

      11.15 Exhibits. The exhibits and appendices attached hereto are made a
            part of this Agreement as if fully set forth herein.

      IN WITNESS WHEREOF, the parties, by their duly authorized representatives,
have caused this Agreement to be executed as of the date first written above.

       Sophia Wireless Inc.                     GigaBeam Corporation

By:    /s/ Carlos Valeiras                    By:  /s/ Don E Peck
       -----------------------------               ---------------------------

Name:  Carlos Valeiras                        Name: Don E Peck
       -----------------------------                --------------------------

Title: President                              Title: Vice President, Engineering
       -----------------------------                 ---------------------------

                                       14
<PAGE>

                                    EXHIBIT A
                                    ---------

                            INITIAL STATEMENT OF WORK
                            -------------------------

The initial Statement of Work will cover the period beginning October 15th, 2004
to January 15th, 2005. GigaBeam will pay $300,000 of NRE/License FEE for the
initial product development effort and for the license to manufacture the
product. Sophia will deliver to GigaBeam a XXXXX (as currently designed), a
XXXXX, and a XXXXX. The schedule of payments will be as follows: $100,000 upon
the XXXXX (target date is December 6th, 2004); $100,000 upon the XXXXX (target
date December 15th, 2004); $100,000 upon the XXXXX (target date December 24th,
2004). Final delivery of product and payment will be made no later than January
15th, 2005.

This engagement is for the XXXX. Acceptance of the drawings and payment
constitute product acceptance. Sophia will work with GigaBeam to ensure the
three products are working and transferred to manufacturing. Modifications to
the design beyond January 15th, 2005 could lead to additional costs.

Sophia and GigaBeam acknowledges that the XXXXX and XXXXX. GigaBeam accepts the
products with the XXXXX and XXXXX. If time permits before January 15th, 2005,
Sophia agrees to assist GigaBeam in understanding the source of the XXXXX by
testing the XXXXX. The Initial Statement of Work does not include further
testing or modifications to the delivered products beyond January 15th, 2005.

Sophia will assist GigaBeam in transferring the design to contract manufacturers
for the development of the XXXX, etc.

For the Initial Statement of Work, Sophia Wireless grants 18 month exclusivity
during which time Sophia is restricted from selling the Designed Product. For
the purpose of exclusivity, Designed Product will refer to any XXXXX or XXXXX
which operates in the 70-76 GHz to 80-86 GHz frequency range and contains any of
the XXXXX from the following set of XXXXX. At the end of 18 months, both parties
agree to negotiate in good faith a price for the maintenance of the exclusivity
by Sophia. The price of the exclusivity will be based XXXXX etc.

The Parties will mutually agree to the terms of an escrow arrangement for the
XXXXX and XXXXX

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00083-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00083-of-00352.parquet"}]]