Document:

EXHIBIT 10.8

                                    AMENDMENT
--------------------------------------------------------------------------------

         This Amendment and Waiver (this "AMENDMENT"), dated as of June 30, 2005
is entered  into by and  between  INCENTRA  SOLUTIONS  INC.  (f/k/a  Front Porch
Digital Inc.), a Nevada  corporation  (the  "COMPANY"),  and LAURUS MASTER FUND,
LTD., a Cayman Islands company ("LAURUS"), for the purpose of amending the terms
of (i) the  Securities  Purchase  Agreement,  dated as of May 13,  2004,  by and
between the Company and Laurus (as amended,  modified or supplemented  from time
to time, the "SECURITIES PURCHASE AGREEMENT"), (ii) the Secured Convertible Term
Note,  dated May 13, 2004 (as  amended,  modified or  supplemented  from time to
time, the "TERM NOTE") issued by the Company pursuant to the Securities Purchase
Agreement,  (iii) the Common  Stock  Purchase  Warrant,  dated May 13,  2004 (as
amended,  modified or supplemented  from time to time, the "WARRANT")  issued by
the  Company  pursuant  to the  Securities  Purchase  Agreement,  and  (iv)  the
Registration Rights Agreement by and between the Company and Laurus, dated as of
May 13,  2004 (as  amended,  modified  or  supplemented  from time to time,  the
"REGISTRATION  RIGHTS  AGREEMENT"  and,  together with the  Securities  Purchase
Agreement,  the Term Note and the Warrant,  the "LOAN  DOCUMENTS").  Capitalized
terms used herein without  definition  shall have the meanings  ascribed to such
terms in the Securities Purchase Agreement.

         WHEREAS,  the Company and Laurus have agreed to make certain changes to
the Loan Documents as set forth herein;

         NOW,  THEREFORE,  in consideration of the above, and for other good and
valuable  consideration,   the  receipt  and  sufficiency  of  which  is  hereby
acknowledged, the parties hereto agree as follows:

         1.       Section  4.1 of the Term Note is hereby  amended by adding the
                  following immediately following 4.1(j) thereof:

                  "(k) JUNE 2005 NOTES  AND  ANCILLARY  AGREEMENTS.  An Event of
         Default,  shall have occurred and be continuing under and as defined in
         any of (i) that certain Security  Agreement dated June 30, 2005, issued
         by the Company,  PWI  Technologies,  Inc. and Star  Solutions,  Inc. to
         Holder,  as amended,  modified or supplemented from time to time, "June
         2005 Security Agreement; (ii) any of the Notes (as amended, modified or
         supplemented  from time to time,) as such term is  defined  in the June
         2005 Security  Agreement and (iii) any Ancillary  Agreement referred to
         in the June 2005 Security Agreement,  as each are amended,  modified or
         supplemented from time to time, ."

         2.       Each  amendment  set forth herein shall be effective as of the
                  date hereof  following  the  execution and delivery of same by
                  each of the Company and Laurus.

<PAGE>

         3.       Except as specifically set forth in this Amendment,  there are
                  no  other  amendments  to the Loan  Documents,  and all of the
                  other forms, terms and provisions of the Loan Documents remain
                  in full force and effect.

         4.       The Company  hereby  represents and warrants to Laurus that as
                  of  the  date  hereof  all  representations,   warranties  and
                  covenants  made  by  Company  in  connection   with  the  Loan
                  Documents are true,  correct and complete and all of Company's
                  and its Subsidiaries' covenant requirements have been met.

         5.       This  Amendment  shall be binding upon the parties  hereto and
                  their  respective  successors and permitted  assigns and shall
                  inure  to the  benefit  of and be  enforceable  by each of the
                  parties hereto and its successors and permitted assigns.  THIS
                  AMENDMENT  SHALL BE CONSTRUED AND ENFORCED IN ACCORDANCE  WITH
                  AND  GOVERNED  BY THE  LAW  OF THE  STATE  OF NEW  YORK.  This
                  Amendment may be executed in any number of counterparts,  each
                  of  which  shall  be an  original,  but  all  of  which  shall
                  constitute one instrument.

<PAGE>

         IN WITNESS  WHEREOF,  each of the  Company  and Laurus has caused  this
Amendment to the Loan  Documents  to be signed in its name  effective as of this
30th day of June, 2005.

                                         INCENTRA SOLUTIONS, INC.

                                         By: /s/ Matthew Richman
                                             -----------------------------------
                                         Name: Matthew Richman
                                         Title: Sr. Vice President & Treasurer

                                         LAURUS MASTER FUND, LTD.

                                         By: /s/ David Grin
                                             -----------------------------------
                                         Name: David Grin
                                         Title: Managing PartnerDeed Register Allg. Prot. Nr. 95/2005
                                         -------------------------------------

                                  NOTARIAL DEED

                                 R e c o r d e d
                 in Basel on 1 July 2005 00.30 a.m. Basel time/
                     on 30 June 2005 11.30 p.m. London time

Before me, the undersigned notary

                                Dr. Thomas Gelzer

practising in Basel / Switzerland,

the following persons appeared today:

1.   Mrs.  Melanie Becker,  born on January 14, 1982,  whose business address is
     Aeschenvorstadt  4, CH-4010 Basel,  personally known to the notary,  acting
     not in her own name but on the basis of a power of attorney  dated June 28,
     2005,  and a sub-power of attorney  dated June 30, 2005 fax copies of which
     were available for inspection during the notarisation, and copies of which,
     which are hereby  certified,  are  attached to this Deed,  on behalf of BBA
     HOLDING  DEUTSCHLAND GMBH, a German limited liability company with place of
     business at  Rathenaustra(beta)e  12,  30159  Hannover,  registered  in the
     commercial register of the Local Court of Hannover under HR B 59385,

                                                                         "BBA ",

2.   Mrs.   Sabrina   Stoll,   born  on  August  5,  1982,   whose  business  is
     Aeschenvorstadt  4, CH-4010 Basel,  personally known to the notary,  acting
     not in her own name but on the basis of a power of attorney  dated June 30,
     2005,  a fax  copy  of  which  was  available  for  inspection  during  the
     notarisation,  and a certified  copy of which is attached to this Deed,  on
     behalf of BBA Group PLC, an English  public  limited  company with place of
     business at 20 Balderton  Street,  London W1K 6TL, England  registered with
     Companies' House under registration number 00053688,

                                                                the "GUARANTOR",

<PAGE>

3.   Mrs.  Sylvia  Walter,  born on July 31,  1973,  whose  business  address is
     Aeschenvorstadt  4, CH-4010 Basel,  personally known to the notary,  acting
     not in his own name but on the basis of a power of attorney  dated June 29,
     2005 and a sub-power of attorney dated June 30, 2005,  electronic copies of
     which were available for inspection during the notarisation,  and copies of
     which, which are hereby certified,  are attached to this Deed, on behalf of
     CLOPAY  FOLIEN  GMBH a  German  limited  liability  company  with  place of
     business at  Rathenaustra(beta)e  12,  30159  Hannover,  registered  in the
     commercial register of the Local Court of Hannover under HR B 61730,

                                                                       "CLOPAY".

On the basis of inspection of the certified excerpt from the commercial register
submitted to him, a certified copy of which is attached to this Deed, the notary
certifies  that the  persons  that  issued  the power of  attorney  under 3. are
managing directors of the Buyer and have the power of joint representation.

BBA on the one hand and  Clopay on the other  hand are also  referred  to as the
"PARTY" and collectively as the "PARTIES".

The notary  pointed  out that,  prior to  notarisation,  he was bound to inquire
whether he or any of his partners had already  been or was  currently  active in
the matter  recorded  hereinafter  other  than in his  capacity  as  officiating
notary. The persons appearing declared that this was not the case.

The persons appearing requested the notarisation of the following

                         PURCHASE AND TRANSFER AGREEMENT

                                    Section 1
                              Objects of the Sale
                              -------------------

1.1  BBA Joint Venture Holding GmbH is a German limited  liability  company with
     place of business at  Rathenaustra(beta)e  12, 30159  Hannover,  registered
     with the  commercial  register of the Hannover  Local Court under HRB 61828
     (the "COMPANY").  The Company has a share capital of EUR 25,000,-- which is
     divided into two shares in the nominal value of EUR 24,750 and EUR 250 (the
     "SHARE") owned by BBA.

<PAGE>

1.2  The Company owns the following interests in other companies:

     A  limited   partner's   interest   (Kommanditanteil)   of  EUR   1,039,600
     representing  40% of the  capital of Finotech  Verbundstoffe  GmbH & Co. KG
     (the "BBA LIMITED PARTNER'S  INTEREST"),  a German limited partnership with
     place of business at Daimlerstra(beta)e  3, 06449 Aschersleben,  registered
     with the  commercial  register of the Magdeburg  Local Court under HRA 2716
     ("FINOTECH");

     Shares  representing  100% of the share  capital of ASIG  Germany  GmbH,  a
     German limited liability company,  registered with the commercial  register
     of the Frankfurt am Main Local Court under HRB 31502 ("ASIG");

     Shares  representing  50% of the share capital of Advanced  Design  Concept
     GmbH,  a  German  limited  liability  company  with  place of  business  at
     Rathenaustra(beta)e  12, 30159  Hannover,  registered  with the  commercial
     register of the Hannover Local Court under HRB 59459 ("ADC");

     Shares   representing   25.1%  of  the  share   capital  of  CORATECH  GmbH
     Gesellschaft  fur  Recycling  und  Anwendungsberatung,   a  German  limited
     liability  company  with place of business at  Beneckestra(beta)e  4, 31224
     Peine,  registered with the commercial  register of the Gifhorn Local Court
     under HRB 11644 ("CORATECH");

     Shares  representing 50% of the share capital of Coronor Composites GmbH, a
     German  limited  liability  company  with place of  business  at  Woltorfer
     Stra(beta)e  124, 31224 Peine,  registered with the commercial  register of
     the Gifhorn Local Court under HRB 11821 ("CORONOR");

                                    -ASIG, ADC, CORATECH and Coronor hereinafter
                                       collectively the "EXCLUDED SUBSIDIARIES"-
           - the Excluded Subsidiaries and Finotech hereinafter collectively the
                                                                "SUBSIDIARIES" -

1.3  The Company and BBA have executed a profit and loss  transfer  agreement on
     December 22, 2003 which has been registered in the commercial  register for
     the Company on December 20, 2004 (the "PTLA"). BBA's receivable against the
     Company  stemming  from the PLTA for the profits of the Company  (the "PLTA
     RECEIVABLE") shall be assigned to Clopay under this Agreement.

<PAGE>

1.4  Clopay originally  intended to acquire the BBA Limited  Partner's  Interest
     only.  Upon BBA's  request,  Clopay is willing to do so indirectly  via the
     purchase of the Share. It is, however, the common understanding and goal of
     the Parties  that (i) prior to the  Transfer  Date (as  defined  below) the
     Excluded  Subsidiaries  shall be sold and  transferred  to  another  entity
     affiliated   with  BBA  and  that  (ii)  by  virtue  of  the   transactions
     contemplated  in this Agreement (x) Clopay shall  economically  be put in a
     position as if it would acquire the BBA Limited Partner's Interest only and
     (y) BBA, to the extent that any liabilities or risks (including liabilities
     or risks pertaining to the Excluded  Subsidiaries are not validly and fully
     transferred  out of the  Company  prior to the  Transfer  Date (as  defined
     hereunder), will indemnify Clopay against any such liabilities or risks.

                                      Section 2
        Sale and Transfer of the Share, Assignment of the PLTA Receivable
        -----------------------------------------------------------------

2.1  BBA sells and,  subject to the condition  precedent that the Purchase Price
     has been paid in full,  transfers  the Share to Clopay with effect as of 30
     June 2005,  11.59 pm UK time (the "TRANSFER  DATE").  Clopay hereby accepts
     the sale and transfer.

2.2  The  transfer  also  includes  all  ancillary  rights out of the Share,  in
     particular the right to participate in the profits for the current business
     year and in undistributed profits of past financial years.

2.3  BBA sells and,  subject to the condition  precedent that the Purchase Price
     has been paid in full, assigns the PLTA Receivable to Clopay with effect as
     of the Transfer Date. Clopay hereby accepts the sale and assignment.

                                      Section 3
                                  Purchase Price
                                  --------------

3.1  The  purchase  price for the Share and the PLTA  Receivable  amounts to USD
     82,000,000 (the "PURCHASE PRICE").

3.2  An amount of USD 76,000,000 of the Purchase Price (the "IMMEDIATE  PURCHASE
     PRICE") is due  immediately  and  payable in no event later than on July 5,
     2005.

<PAGE>

     The Immediate Purchase Price shall be paid to the following bank account:

     Correspondent Bank: Barclays Bank, New York

     Bank: Barclays Bank, London.

     SWIFT: BARCGB22

     Sort-code: 20-00-00

     Account Name: BBA Group PLC

     A/C No.: 83298100

3.3  An amount of USD  6,000,000  of the Purchase  Price (the "ESCROW  ACCOUNT")
     shall be paid to an account  jointly  held by BBA and  Clopay  with a major
     German  bank  (deutsche  Gro(beta)bank)  to be agreed upon in good faith as
     soon  as  possible  after  the  signing  of  this  Agreement  (the  "ESCROW
     ACCOUNT").  Immediately after agreeing on the relevant bank, BBA and Clopay
     shall enter into an escrow agreement  substantially in the form as attached
     hereto as Annex  3.2(a) and shall  instruct  the bank with which the Escrow
     Account  is held  substantially  in the form as  attached  hereto  as Annex
     3.2(b).

3.4  A portion of the Purchase Price corresponding to the face value of the PLTA
     Receivable  shall be allocated to the PLTA  Receivable and the remainder of
     the Purchase Price shall be allocated to the Share.

3.5  Any right of Clopay to set-off and/or  withhold the payment of the Purchase
     Price is hereby expressly waived and excluded.

<PAGE>

                                      Section 4
                                     Guarantees
                                     ----------

4.1  BBA hereby assumes  vis-a-vis  Clopay by way of an  independent  promise of
     liability  pursuant  to  Section  311  para.  1 of the  German  Civil  Code
     (selbstandige  Haftungsversprechen  im Sinne des ss.  311 Abs. 1 BGB) (with
     the remedies  stipulated in Section 5 below) that the  statements set forth
     in this  Section 4 are true and correct as of today and as of the  Transfer
     Date.  BBA and Clopay agree and  explicitly  confirm that the statements in
     this Section 4 are not granted,  and shall not be qualified  and  construed
     as, quality guaranties concerning the object of the purchase (Garantien fur
     die  Beschaffenheit  der Sache)  within the meaning of Sections 443, 444 of
     the German Civil Code,  respectively,  that Section 444 of the German Civil
     Code  shall  not and does not  apply to the  statements  contained  in this
     Section 4.

4.2  The factual statements in Sec. 1.1 to 1.3 are true and the Company does not
     own any  direct  interests  in  companies  or  enterprises  other  than the
     Subsidiaries. With respect to any of the Excluded Subsidiaries there are no
     facts or circumstances  that could jeopardise the insulation of the Company
     against unlimited  liability afforded by a German limited liability company
     (GmbH),  including,  but not limited to concepts of "piercing the corporate
     veil" (Durchgriff) or the like.

4.3  BBA is the legal and  economic  owner of the Share and the PLTA  Receivable
     and can freely dispose of them and transfer title thereto to Clopay without
     the approval of any third party. BBA has not sold,  assigned,  or otherwise
     transferred  the  Share  or the PLTA  Receivable  or any  portion  thereof.
     Neither the Share nor the PLTA  Receivable  are  encumbered  by any pledge,
     collateral,  security  interest,  special  restriction or any other form of
     security or promise.

4.4  The profit and loss transfer agreement between the Company and BBA has been
     validly terminated with effect as of the Transfer Date.

4.5  The Company is the legal and  economic  owner of the BBA Limited  Partner's
     Interest.  The Company has not sold, assigned, or otherwise transferred the
     BBA Limited  Partner's  Interest or any  portion  thereof.  The BBA Limited
     Partner's  Interest is not encumbered by any pledge,  collateral,  security
     interest, special restriction or any other form of security or promise.

<PAGE>

4.5  The Share and the BBA Limited  Partner's  Interest  have been fully paid up
     and no repayments have been made.

4.6  As of the Transfer  Date, and except for the Excluded  Liabilities  and any
     liability  for Taxes  against  which BBA is not  obliged  to  indemnify  in
     accordance  with Sec.  10,  the  Company  will have no netted or  un-netted
     liabilities outstanding, nor netted or un-netted liabilities which would be
     required to be accrued  under  German  GAAP,  if a balance  sheet as of the
     Transfer Date would be prepared  under German GAAP for a year-end  close on
     June  30,  2005.  This  representation  includes  also the  absence  of any
     contingent or currently unknown liabilities.

4.8  The consideration  for the Excluded  Subsidiary Shares is not less than the
     current fair market value of such Excluded Subsidiary Shares.

4.9  As of the Transfer Date the  employment / service  agreements  with Messrs.
     Homann and  Zimmermann  have been  transferred  with no claims of either of
     them against the Company. The Company does not have any other employees. In
     case of breach of this  guarantee,  BBA shall see to it that the respective
     agreement is terminated as soon as possible after the Transfer Date and BBA
     will indemnify the Company for any costs or liabilities in connection  with
     the termination (incl. court and reasonable attorney's fee, if relevant).

4.10 The  Company  is not bound by any  contract  other  than the PLTA,  a lease
     agreement in relation to a company car and a cash pooling  arrangement.  In
     case of breach of this  guarantee,  BBA shall see to it that the respective
     agreement is terminated as soon as possible after the Transfer Date and BBA
     will indemnify the Company for any costs or liabilities in connection  with
     the termination (incl. court and reasonable attorney's fee, if relevant).

4.11 The Company is not a party - be it as  plaintiff,  defendant or otherwise -
     to any court or arbitration or public  authority  proceedings  There are no
     indications that any such proceedings are imminent.

4.12 The Company has prior to or on the Transfer Date sold and  transferred  all
     its  shares  in  the  Excluded  Subsidiaries  (the  "EXCLUDED  SUBSIDIARIES
     SHARES") to a separate  entity that is not directly or indirectly  owned by
     the Company  (the sale and  transfer of the  Excluded  Subsidiaries  Shares
     hereinafter the "RESTRUCTURING").

4.13 To the  extent  that BBA has  disclosed  facts to  Clopay  or its  advisers
     outside this  Agreement

<PAGE>

     or Clopay has otherwise gained knowledge of facts that relate to individual
     guarantees  this can only be held against  Clopay if and to the extent that
     these facts are  expressly  mentioned  in the  relevant  guarantee or in an
     annex to which it expressly refers; section 442 BGB does not apply.

                                      Section 5
                                Legal Consequences
                                ------------------

5.1  In  the  event  of  any  breach  or  non-fulfilment  by  BBA  of any of the
     statements  pursuant to Section 4, BBA shall put Clopay  into the  position
     Clopay would have been in had the statements not been breached (restitution
     in kind;  Naturalrestitution).  If BBA is unable to achieve  this  position
     within thirty (30) days after having been notified by Clopay of the breach,
     Clopay may claim for monetary damages (Schadenersatz in Geld). Clopay shall
     be excluded  from  claiming  that any damage amount should be calculated by
     reference to the fact that the Purchase  Price was  calculated  taking into
     consideration   earnings   multiples  or  other  multiples  of  performance
     indicators ("Euro for Euro principle").

5.2  The aggregate liability of BBA under this Section 5 shall be limited to the
     Purchase Price. For the avoidance of doubt, this does not affect in any way
     the  indemnities  given in this  Agreement,  including Sec. 7 and 10, which
     shall not be limited in any way

5.3  All claims for any breach of a statement of BBA pursuant to Section 4 above
     shall  become  time-barred  (verjahren)  ten (10) years after the  Transfer
     Date.

5.4  Unless required by mandatory statutory  provisions,  the legal consequences
     pursuant to this Section 5 shall override all statutory  remedies available
     to  Clopay  in case  of  defects  in  substance  or in  title  (Sach-  oder
     Rechtsmangel)  of any purchased  object acquired under this Agreement.  Any
     further  liability  of BBA and any  additional  further  rights of  Clopay,
     including, but not limited to, the right to terminate,  void (anfechten) or
     rescind  (zurucktreten)  this Agreement for inaccuracy or incompleteness of
     the statements  pursuant to Section 4 or based upon them or for a breach of
     contractual or pre-contractual protection duties (Schutzpflichten) shall be
     excluded to the extent such  liability or such right relates to a defect in
     substance or in title of the  purchased  object or in the fact that BBA has
     made  untrue,   incomplete  or  misleading  declarations  relating  to  the
     purchased object or has otherwise violated information duties regarding the
     purchased object.

5.5  Any  payments  to be  effected  by BBA  according  to this Sec.  5 shall be
     considered as an adjustment of the Purchase Price.

<PAGE>

5.6  The Parties  acknowledge that damages or other detriments that may arguably
     lead to claims of Clopay (or the Company) pursuant to more than one section
     in this Agreement  (e.g.,  guarantee  claims under sec. 5, indemnity claims
     under  sec 7 or 10 or for  breach  of any  other  obligation),  may only be
     claimed under one section of the  Agreement,  i.e.,  economically  not more
     than once.

                                      Section 6
               Transfer of Excluded Subsidiaries; Cash Pool Sweep
               --------------------------------------------------

6.1  The parties acknowledge that the consideration for the sale of the Excluded
     Subsidiaries,   net  of  all  applicable  taxes  as  per  Sec.10  shall  be
     distributed  to BBA by way of a reduction  of the  capital  reserves of the
     Company.  BBA is obliged to ensure that any German withholding tax payments
     on such distribution would need to be calculated and properly declared with
     and paid to German tax authorities.

6.2  BBA shall be entitled to any amounts owed by it to the Company under a cash
     pooling  arrangement.  The respective amounts shall be released by way of a
     reduction of the capital reserves of the Company.  BBA is obliged to ensure
     that any German withholding tax payments on such distribution would need to
     be  calculated   and  properly   declared  with  and  paid  to  German  tax
     authorities.

6.3  Clopay shall ensure that any  payments to  implement  the  reduction of the
     capital  reserves  under Sec. 6.1 and 6.2 shall be made as soon as possible
     after the Transfer Date and shall  indemnify BBA against any and all claims
     for repayment of the amounts under Sec. 6.1 and 6.2.

                                      Section 7
         Indemnities, Preparation of 2003 and 2004 Financial Statements
         --------------------------------------------------------------

7.1  Subject to Sec. 10, BBA shall indemnify Clopay from any and all liabilities
     of the Company existing or based on facts or circumstances  occurring prior
     to or on the  Transfer  Date or arising in  relation  to the  Restructuring
     except for any liability of the Company under the PLTA and any  liabilities
     in relation to the reduction of capital  reserves in  accordance  with Sec.
     6.1 and 6.2 (the "EXCLUDED  LIABILITIES")  (including reasonable attorney's
     fees).  All claims under this Section 7 shall become  time-barred  ten (10)
     years after the Transfer Date. Any payments

<PAGE>

     to be effected by BBA  according to this Sec. 7.1 shall be considered as an
     adjustment of the Purchase Price.

7.2  Within three months after the Transfer  Date,  BBA shall prepare  statutory
     financial  statements of the Company for the business  years 2003 and 2004.
     Clopay  shall   procure  that  after  the  Transfer   Date,   BBA  and  its
     representatives  are given  reasonable  access to, and are  allowed to make
     copies  of,  such  financial   information  and  documents  which  BBA  may
     reasonably require for the preparation of such accounts.

7.3  Clopay shall  indemnify BBA from any and all  liabilities  of BBA under the
     PLTA  relating  to  periods  up to the  Transfer  Date to the  extent  such
     liabilities  stem from losses of Finotech  allocable to the Company for the
     holding of the BBA Limited Partner's Interest.

                                      Section 8
                          Change of Managing Directors
                          ----------------------------

BBA shall procure that the managing  directors of the Company (Messrs  Kociemba,
Dayan and Homann) and Mr Homann in his capacity as managing director of Finotech
Verbundstoffe  Verwaltungs  GmbH either resign or are dismissed from office with
effect as of or prior to the  Transfer  Date.  Prior to the Transfer  Date,  BBA
shall pass a  shareholders'  resolution of the Company  appointing Mr. Ronald E.
Zinco,  Mr. Thomas D. Gibbons and Mr.  Markus Bohme as new managing  director(s)
and Mr. Jurgen Uherek as Prokurist of the Company.  Clopay undertakes to procure
that  as soon  as  practicable  after  the  Transfer  Date,  Mr  Homann  will be
discharged (entlastet) for his management of Finotech Verbundstoffe  Verwaltungs
GmbH.

                                      Section 9
                            Post-Transfer Obligations
                            -------------------------

9.1  Clopay  shall   procure  that  after  the  Transfer   Date,   BBA  and  its
     representatives  are given  reasonable  access to, and are  allowed to make
     copies  of,  such  financial   information  and  documents  which  BBA  may
     reasonably require for the preparation of its own accounts (or the accounts
     of any  companies  affiliated  with BBA) in respect of the period up to and
     including  the Transfer  Date.  Likewise,  BBA shall procure that after the
     Transfer  Date,  Clopay,  the Company and their  representatives  are given
     reasonable access to, and are allowed to make copies

<PAGE>

     of, such financial or other  information  and documents which Clopay or the
     Company may reasonably  require for the  preparation of the accounts of the
     Company in respect of the period up to and including the Transfer Date.

9.2  BBA and Clopay  agree that within 60 days of the  Transfer  Date they shall
     discuss mutually beneficial business  opportunities in the materials market
     in North Africa and Europe. If at the end of the  aforementioned  period no
     agreement has been reached,  there shall be no further  responsibilities of
     the Parties under this Sec. 9.2.

9.3  Clopay shall  procure that within three (3) months after the Transfer  Date
     the name of the Company is effectively changed in a manner that it does not
     include the letter combination "BBA" or a similar combination.

                                    Section 10
                                      Taxes
                                      -----

10.1      Definitions

10.1.1    TAXATION"  or "TAX"  means all  forms of  taxation  whether  direct or
          indirect and whether  levied by reference to income,  profits,  gains,
          net wealth, asset values,  turnover,  added value, or other reference,
          and statutory,  governmental, state, provincial, local governmental or
          municipal  impositions,   duties,  contributions,   rates  and  levies
          (including,  without limitation, social security contributions and any
          other payroll taxes),  imposed in Germany (whether imposed by way of a
          withholding or deduction for or on account of tax or otherwise);

10.1.2    "TAX  AUTHORITY"  means any  taxing or other  authority  competent  to
          impose any  liability  in respect of Taxation or  responsible  for the
          administration and/or collection of Taxation or enforcement of any law
          in relation to Taxation;

10.1.3    "TAX SAVING"  shall mean the net present  value of  reductions  of any
          future tax payments  resulting  from future  depreciation  or expenses
          related to past  depreciation or expenses not fully  recognized in any
          tax audit.  The net present  value shall be  calculated  with a deemed
          total  tax rate of 35% (in  words:  thirty-five  per cent) and with an
          interest  rate of 5% (in words:  five per cent) per annum on the basis
          of future  depreciation  or expenses  that will lead to a reduction of
          tax payments after December 31, 2004.

10.2      Tax Indemnification

<PAGE>

10.2.1    If and to the extent that Taxes would also be levied on the Company in
          the event that a valid tax consolidation  (Organschaft) of the Company
          with its shareholders  does not exist for the year 2004, BBA agrees to
          indemnify  Clopay  from and  against  all Taxes due and payable by the
          Company (i) for  periods  ending on or before  December  31, 2004 (ii)
          which are assessed due to events or  circumstances  that have occurred
          up to and including 31 December 2004 ("RELEVANT ASSESSMENT PERIOD") or
          (iii) which exclusively  result from the  Restructuring,  unless,  and
          except to the extent, that such Tax liabilities

                    (i)       arise due to the fact a valid  Organschaft  is not
                              established  for 2004 for the reason that the sold
                              and  assigned  2004 PLTA  receivable  has not been
                              properly   settled  by  Clopay  and  the   Company
                              provided,  however,  that  BBA has  completed  the
                              preparation  of the financial  statements  for the
                              year  2004  pursuant  Sec.  7.2 of  the  Agreement
                              timely.

                    (ii)      are   subject   of  a   valid,   enforceable   and
                              collectable claim for repayment or indemnification
                              against a third party; or

                    (iii)     are caused by any  reorganization  initiated or by
                              any  other  acts  committed  by  Clopay  after the
                              signing of this Agreement.

                    The amount to be paid by BBA,  however,  shall be reduced by
                    any Tax Savings.

10.2.2    Concerning any tax liability that would need to be accrued in the year
          2005,  had a German GAAP  balance  sheet been  prepared for a June 30,
          2005 year end and that does not relate to the result of Finotech, Sec.
          4.6 and 5 apply accordingly.

10.2.3    Sec. 4.6 and this Sec. 10 shall exclusively  stipulate BBA's liability
          for Taxes vis-a-vis  Clopay and the Company and any further  liability
          of BBA for Taxes under Sec. 7.1 shall  hereby be  expressly  excluded.
          Clause 1.3 of the Rescission Agreement dated December 29, 2003 between
          Finotech,  the  Company  and Clopay  (roll of deeds no 108/2003 of the
          notary Dr Thomas Gelzer) shall remain unaffected by this Agreement.

10.2.4    Indemnification  payments  due by BBA under this sec. 10 shall be made
          within 30 (in words:  thirty) days following written notice by Clopay,
          provided  that the payment of such amounts to the Tax Authority is due
          and that BBA shall not be required to make any payment  earlier than 2
          (in words:  two) days before such Taxes are due to the Tax  Authority.
          In case of any Tax being contested in accordance with sec. 10.4.2, and
          if in such Tax Contest an injunctive relief (Aussetzung der sofortigen
          Vollziehung)  has either  been  granted or is not  necessary  to defer
          payment  until a final  determination  concerning  the Tax Contest has
          been  made,  the  payment  of such  Tax to the Tax  Authority  will be
          considered  due no earlier than on the date a final  (bestandskraftig)
          determination  to such effect is made by either the Tax  Authority  or
          the competent court.

<PAGE>

10.3      Tax Filings after the Transfer Date

          BBA shall make all  reasonable  efforts to assist  Clopay in preparing
          all Tax  filings  required  to be filed by or on behalf of the Company
          for all taxable  periods  prior to the Transfer  Date,  including  the
          period  which  ends at the  close of the  fiscal  year  following  the
          transfer date. Such tax filings are subject to the review and approval
          of BBA (which may not be unreasonably withheld or delayed).  BBA's own
          costs for the preparation of such filings are borne by BBA.

10.4      Indemnification Procedures

10.4.1    Notification

          Following  the Transfer  Date,  Clopay shall notify BBA without  undue
          delay of any Tax audit or administrative  or judicial  proceeding that
          is  announced  or  commenced  and that  might  constitute  a basis for
          indemnification  by BBA  pursuant to this sec. 10 Such notice shall be
          in writing and shall contain full factual  information  describing the
          object of the Tax audit or the  asserted Tax  liability in  reasonable
          detail  and  shall  include  copies of any  notice  or other  document
          received  from any Tax  Authority  in respect of any such Tax audit or
          asserted Tax liability.  Clopay shall further procure that the Company
          allows BBA to fully participate in such Tax audit. In particular,  BBA
          shall be given the opportunity to review any reports or other measures
          and  receive  copies of all  relevant  orders  (Bescheide)  of any Tax
          Authority  as well as  copies  of any  filings  to any Tax  Authority.
          Unless BBA is given notice without undue delay as required before, BBA
          shall not have any  obligation  to  indemnify  Clopay for any  damages
          arising out of such asserted Tax liability.

10.4.2    Tax Contest

          BBA may elect to direct on its own or  through  counsel  of its choice
          and at its expense,  any audit, claim for refund and administrative or
          judicial proceeding  involving any asserted Tax liability with respect
          to which  indemnity  may be sought  under this sec. 10 any such audit,
          claim for refund or  proceeding  relating to an asserted Tax liability
          is hereinafter referred to as a "TAX CONTEST"):

          (i)  If BBA elects to direct a Tax  Contest,  then BBA shall within 30
               (in words:  thirty)  days of receipt of Clopay's  written  notice
               pursuant to this sec.  10.4.1,  notify Clopay of its intent to do
               so,  and  Clopay  shall   cooperate  and  cause  the  Company  to
               cooperate,  in each  phase of such Tax  Contest.  In  particular,
               Clopay shall promptly  authorise,  and shall cause the Company to
               authorise, the designated  representative of BBA to represent the
               Clopay  or the  Company  in the Tax  Contest  insofar  as the Tax
               Contest involves an asserted Tax liability for which BBA would be
               liable under this sec. 10.

<PAGE>

               Further,  Clopay  shall give and shall  cause the Company to give
               reasonable  information  and  assistance,   including  reasonable
               access to  premises  and  personnel  and  including  the right to
               examine and copy or photograph the relevant documents and records
               for the  purpose  of  avoiding,  disputing,  denying,  defending,
               resisting,   appealing,   compromising   or  contesting  any  tax
               liability of BBA for Taxes for the Relevant  Assessment Period as
               BBA or its professional advisers may reasonably request.

          (ii)      If BBA does not elect to direct such Tax Contest or fails to
                    notify Clopay of its election as herein provided,  Clopay or
                    the Company may pay, compromise or contest such asserted Tax
                    liability,  provided that neither Clopay nor the Company may
                    settle or  compromise  any  asserted Tax  liability  without
                    prior  written  consent  of  BBA.  In  any  event,  BBA  may
                    participate, at its own expense, in any Tax Contest. In such
                    case this sec.  10.4.2 (1)  sentence 3 shall  apply  mutatis
                    mutandis.

10.5      Tax Refunds, Liquidation of Tax Provisions

          If the Company (i) will  receive a Tax refund  relating to any payment
          made under this Section,  (ii) would have to liquidate a Tax provision
          contained in a (hypothetical) Transfer Date Balance Sheet prepared for
          a June 30, 2005 year close under German GAAP, due to a non-realisation
          of  the  risks  for  which  the  provision   would  have  been  set-up
          (Ruckstellungsauflosung),  the  amount of the Tax refund or the amount
          of the  provision  liquidated  shall be paid by Clopay to BBA.  Clopay
          shall duly  notify BBA of any Tax refund and of any event  which would
          result in a release of the  provision  included in the  (hypothetical)
          Transfer Date Balance  Sheet.  Payments  under this sec. 10.5 shall be
          made within 30 (in words:  thirty) days  following  the receipt of the
          Tax  refund or the event  resulting  in a release  of a Tax  provision
          included in the Transfer Date Balance Sheet.

10.7      Limitation Period

          Claims of Clopay or BBA under this sec.  10 shall  become  time-barred
          (verjahren)  3 (in words:  three)  months  after the final and binding
          assessment (bestandskraftige Veranlagung) of the relevant Tax.

10.8      Allocation of Payments

          Any  payments  to be  effected  according  to this  Sec.  10  shall be
          considered as an adjustment of the Purchase Price.

<PAGE>

                                     Section 11
                                     Guarantee
                                     ---------

The Guarantor hereby assumes a full and unlimited  guarantee for all obligations
of BBA under this Agreement.

                                     Section 12
                             Costs and Transfer Taxes
                             ------------------------

Clopay shall bear the costs connected with the conclusion and the implementation
of this Agreement and any transfer taxes (including real property transfer tax).
Each party shall bear the costs of its advisors itself.

                                     Section 13
                                  Confidentiality
                                  ---------------

The parties  will  maintain  silence  about all  knowledge  and  information  in
connection  with the  conclusion  of this  Agreement  and  will  not  make  such
knowledge and  information  available to third parties unless there is a duty of
disclosure.  Any such  disclosure  shall be limited to the  minimum  required by
statute or the authorities. Any other publications must be mutually agreed.

                                     Section 14
                                Partial Invalidity
                                ------------------

If individual  provisions of this Agreement are legally invalid,  this shall not
affect the  validity of the  remaining  contractual  provisions.  The same shall
apply if there is a gap in this  Agreement.  The invalid  provision  and the gap
shall be deemed to be replaced or filled by a regulation  which  corresponds  as
closely  as is  legally  possible  to what the  contracting  parties  would have
desired if they had considered this point when drafting the Agreement.

<PAGE>

                                     Section 15
                                Further Assurances
                                ------------------

Each party will take such further actions,  including the execution and delivery
of further instruments and documents,  as the other party reasonably may request
to effectuate the purposes of this transaction.

                                     Section 16
                                   Miscellaneous
                                   -------------

16.1      Alterations and additions to this Agreement must be in writing, unless
          notarisation is necessary. This also applies to the alteration of this
          written form clause.

16.2      This  Agreement  contains  all  the  agreements  reached  between  the
          parties. There are no ancillary agreements.

16.3      This  Agreement  is governed  by German  law.  Place of venue shall be
          Frankfurt am Main.

16.4      This  Agreement  and any rights and  obligations  hereunder may not be
          assigned  and  transferred,  in whole or in part,  without  the  prior
          written consent of the other Parties hereto. However,  nothing in this
          Agreement shall be construed to prevent Clopay from  restructuring  or
          merging the Company  into  another  entity in any way that it sees fit
          after the  Transfer  Date,  provided  that the rights and  obligations
          hereunder shall not be split onto different legal entities.

<PAGE>

IN  WITNESS  THEREOF,  this  notarial  deed has been read  aloud to the  persons
appearing  and this  notarial  deed was  confirmed  and  approved by the persons
appearing. The persons appearing then signed this deed. All this was done in the
presence  of me, the notary  public,  who also  signed this deed and affixed his
official seal.

BASLE, this 30th (thirtieth) day of June 2005 (two thousand and five)

Seal

Allg. Prot. Nr.  95/2005
------------------------

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