Document:

Exhibit 10(viii)

Exhibit 10(viii) Subscription Agreement dated as of April 10, 2000 (Mercer)

                             SUBSCRIPTION AGREEMENT

                                                                  April 10, 2000

New Generation Plastic, Inc.
245 Park Avenue
New York, New York 10167

Gentlemen:

         The undersigned investor (the "Investor") hereby agrees with you as
follows:

         1. The Investor hereby agrees to purchase (x) 66,675 shares (the
"Shares") of Common Stock, par value $.001 per share, of New Generation Plastic,
Inc., a Delaware corporation (the "Company"), and (y) warrants to purchase
45,700 shares of Common Stock ("Warrants", and together with the Shares, the
"Securities") for an aggregate purchase price of $499,975.

         2. In connection with its purchase the Investor shall deliver (or has
delivered), in addition to two (2) executed copies of this Agreement, its check,
subject to collection, for the full amount of the purchase price of the
Securities payable to the order of "New Generation Plastic, Inc." in the amount
set forth at the end of this Agreement. In lieu of delivery of a check, the
Investor may send a wire transfer of immediately available funds and can get
appropriate wire transfer instructions from the Company. The Investor agrees and
acknowledges that this Subscription Agreement is and shall be irrevocable and
that the purchase price is due and payable upon execution hereof.

         3. The Investor represents, warrants and agrees as follows, and the
Investor acknowledges that the Investor has full knowledge that the Company
intends to rely on such representations, warranties and agreements:

                  (a) The Investor understands that this transaction has not
been reviewed or passed upon by any governmental agency, Federal or state; that
the Investor must bear the economic risk of all or part of its investment for an
indefinite period; that the Securities have not been registered under the United
States Securities Act of 1933, as amended (the "1933 Act") and, therefore,
cannot be resold or otherwise disposed of unless subsequently registered under
the 1933 Act or unless an exemption from such registration is available; that
the Investor is purchasing the Securities for investment for the account of the
Investor and not with any view toward resale or other distribution thereof; that
the Investor agrees not to resell or otherwise dispose of all or any part of the
Securities, except as permitted by law, including, without limitation, any and
all applicable regulations under the 1933 Act. For the foregoing reasons, an
Investor will be required to retain ownership of the Securities and bear the
economic risk of its investment for an indefinite period.

                  (b) The Investor has no need for liquidity in connection with
its purchase of the Securities.
<PAGE>

                  (c) The Investor was not organized for the specific purpose of
acquiring the Securities.

                  (d) The Investor currently has and had immediately prior to
receipt of any offer regarding the Company such knowledge and experience in
financial and business matters as to be able to evaluate the merits and risks of
an investment in the Securities.

                  (e) The Investor is not acquiring the Securities with a view
to realizing any benefits under United States Federal income tax laws, and no
representations have been made to the Investor that any such benefits will be
available as a result of the Investor's acquisition, ownership, or disposition
of the Securities.

                  (f) One or more of the categories set forth below correctly
and in all respects describes each Investor, and the Investor has so indicated
by signing its name, or by directing its duly authorized representatives to sign
in its name and on its behalf, by circling the category or categories which so
describe it or, if no such categories are applicable, it has so indicated by
signing its name in the blank line that immediately follows:

                           (i) The Investor is a natural person whose net worth,
either individually or jointly with such person's spouse, at the time of its
purchase, exceeds $1,000,000.

                           (ii) The Investor is a natural person who had
individual income in excess of $200,000 (or joint income with the Investor's
spouse in excess of $300,000) in 1998 and 1999 and reasonably expects to have
individual income in excess of $200,000 (or joint income with the Investor's
spouse in excess of $300,000) in 2000.

                           (iii) The Investor is a director or executive of the
Company.

                           (iv) The Investor is an entity which falls within one
of the following categories of institutional accredited investors set forth in
Rule 501(a) of Regulation D ("Regulation D") under the 1933 Act (sign on blank
line following category of institutional accredited investor which describes the
Investor):

                                    (A) A bank as defined in Section 3(a)(2) of
the 1933 Act or a savings and loan or other institution as defined in Section
3(a)(5)(A) of the 1933 Act, whether acting in regard to this investment in its
individual or a fiduciary capacity.

                                    (B) An insurance company as defined in
Section 2(13) of the 1933 Act.

                                    (C) An investment company registered under
the Investment Company Act of 1940.

                                    (D) A business development company as
defined in Section 2(a)(48) of the Investment Company Act of 1940.
<PAGE>

                                    (E) A Small Business Investment Company
licensed by the U.S. Small Business Administration under Section 301(c) or (d)
of the Small Business Investment Act of 1958.

                                    (F) An employee benefit plan within the
meaning of Title I of the Employee Retirement Income Security Act of 1974, if
the investment decision regarding this investment was made by a bank, insurance
company or registered investment adviser, acting as a plan fiduciary, as defined
in Section 3(21) of such act.

                                    (G) An employee benefit plan within the
meaning of Title I of the Employee Retirement Income Security Act of 1974 with
total assets in excess of $5,000,000, whether or not the investment decision
regarding this investment was made by a bank, insurance company or registered
investment adviser.

                                    (H) Private Business Development Company as
defined in Section 202(a)(22) of the Investment Advisers Act of 1940.

                                    (I) An organization described in Section
501(c)(3) of the Internal Revenue Code, corporation, Massachusetts or similar
business trust, or partnership, not formed for the specific purpose of acquiring
the Securities, with total assets in excess of $5,000,000.

                           (v) The Investor is an entity in which all of the
equity holders are accredited investors as set forth in Rule 501(a)(8) of
Regulation D and described in one or more of the categories set forth above in
the subparagraphs of this Paragraph.

         4. The Investor understands that its answers to the questions set forth
herein will be kept confidential by the Company. However, the Investor agrees
that the Company may present this Subscription Agreement to those parties that
it deems appropriate if called upon to establish the Company's entitlement to a
limited or private offering exemption under the 1933 Act or any applicable state
securities law.

         5. The Investor agrees that upon the request of the Company, at any
time prior to closing of the transactions contemplated hereby, the Investor
shall promptly execute and deliver to the Company any agreements or instruments
as it may reasonably request in order to effect the purchase and issuance of the
Securities.

         6. The Company shall have the right, in its sole discretion, to imprint
upon the Securities any legends relating to the 1933 Act or state securities law
or other applicable law as it deems necessary or advisable; provided, however,
that the Company agrees to remove such legend and bear all costs and expenses of
removal upon the registration of the Securities or upon the applicability of an
exemption from registration with respect to such Securities.

         7. The representations, warranties and agreements herein contained are
made and given for the benefit of the Company and to induce the Company to sell
and issue the Securities to the Investor and each constitutes a material portion
of the consideration therefor. The undersigned shall not be entitled to cancel,
terminate or revoke this subscription except as permitted by applicable law.
<PAGE>

         8. Each party hereto will pay its own expenses relating to this
Subscription Agreement and the purchase of the Securities by the Investor
hereunder.

         9. This Subscription Agreement or any term hereof may not be changed,
waived, discharged or terminated except with the prior written consent of the
Investor and the Company.

         10. This Subscription Agreement shall be governed by and construed in
accordance with the laws of the State of Delaware, without giving effect to
principles of conflicts of law applicable thereto.

         11. This Subscription Agreement (i) shall be binding upon the Investor
and the legal representatives, successors and assigns of the Investor, (ii)
shall survive the closing of the transactions contemplated hereby and (iii)
shall, if the Investor consists or more than one person, be the joint and
several obligation of all such persons. This Subscription Agreement may be
executed in one or more duplicate originals which shall, either singly or
together, serve to represent one agreement between the parties.

         12. The Company agrees that the proceeds in respect of the subscription
for the Securities shall be contributed by the Company to the Company's
wholly-owned subsidiary, New Generation Partners, Inc. for use by such
subsidiary for general working capital purposes.

         13. This Subscription Agreement shall not bind the Company until
accepted by it.
<PAGE>

                  IN WITNESS WHEREOF, the Investor has executed this
Subscription Agreement on the day and year first above written.

MERCER INTERNATIONAL SA

GAUK HOLDING, INC.

(Name of Entity)
/s/ Sylvie Challande
-----------------------------------
By: Sylvie Challande
         (Signature of Officer)

The Investor hereby agrees to purchase shares of Common Stock and Warrants for
an aggregate purchase price of $499,975.

THE FOREGOING SUBSCRIPTION AGREEMENT IS HEREBY AGREED TO BY THE COMPANY:

NEW GENERATION PLASTIC, INC.

By: /s/ Paul Hokfelt                         Dated: April 10, 2000
    ----------------------------                    -------------------
    Name:  Paul Hokfelt
    Title: CEOEXHIBIT 10.1

                          INVESTOR RELATIONS AGREEMENT

THIS AGREEMENT dated for reference the 6th day of March, 2000.

BETWEEN:

              AYOTTE MUSIC INC., a company amalgamated under the laws of
              the Province of Alberta, having its principal office at 2060 Pine
              Street, Vancouver, B.C., V6J 4P8

              (hereinafter referred to as the "Company")

                                                               OF THE FIRST PART

AND:

              MARKET STRATEGIES (USA)., a company incorporated under the
              laws of the State of New York, having an office address of 1472
              Sandra Avenue, Endicott, NY 13760

              (hereinafter referred to as "Market Strategies")

                                                              OF THE SECOND PART

WHEREAS:

A.   The  Company  is engaged  in the  business  of  Internet  commerce  and the
     manufacturing and distribution of drums and drum products (the "Business").

B    The  Company  is an  "exchange  issuer"  under the  securities  laws of the
     Province  of British  Columbia  and the common  shares of the  Company  are
     listed and posted for trading on the Canadian Venture Exchange (the "CDNX")
     under the trading symbol AYO and

C.   Market  Strategies  is  engaged in the  business  of  providing  marketing,
     promotional  and investor  relation  services to listed  companies  and has
     agreed to provide such services to the Company on the terms and  conditions
     set forth herein.

D.   The Company has  nominated Don  Mazankowski  to be its  representative  and
     contact person in dealings with Market  Strategies,  and Market  Strategies
     has nominated Duncan McKay to be its  representative  and contact person in
     dealings with the Company.

                                       84

<PAGE>

                                        2

NOW THEREFORE THIS AGREEMENT  WITNESSETH that in  consideration  of the premises
and of the  mutual  covenants  and  agreements  herein set  forth,  the  parties
covenant and agree as follows:

1.   INTERPRETATION

This Agreement and all matters arising  hereunder will be governed by, construed
and enforced in accordance with the laws of the Province of British Columbia and
all disputes  arising under this Agreement will be referred to the Courts of the
Province of British Columbia.

2.   ENGAGEMENT

The Company hereby engages Market  Strategies to provide investor  relations and
marketing services to the Company including, but not limited to, the following:

a)   contacting  persons  registered  to trade  in  securities  pursuant  to the
     provisions of the Securities  Act or of the  securities  legislation of the
     jurisdiction   where  such  persons   reside  and  informing  them  of  the
     particulars of the development of the Company's projects and business,  and
     the potential of the Company's shares as an investment;

b)   assisting the Company's Board of Directors in coordinating  any advertising
     and other public relations program being implemented by the Company;

c)   acting in a liaison  capacity  between the directors and senior officers of
     the Company,  the persons  referred to in Section 2(a) and the shareholders
     of the Company;

d)   assisting  in  identifying  and  reviewing  possible  acquisitions,   joint
     ventures or partnership  opportunities for the development of the Company's
     business;

e)   circulating  to  the  persons  referred  to in  Section  2(a)  such  as the
     quarterly reports and other material financial or information documentation
     as may be reasonably requested by such persons;

f)   using its expertise, contacts and resources to generally increase the value
     of the Company through expansion into new business opportunities; and

g)   such  other  services  as may be  agreed  upon by the  Company's  Board  of
     Directors and Market Strategies,  including assistance in arranging desired
     equity financing from time to time.

                                       85

<PAGE>

                                        3

TERM

a)   Subject to prior  termination in accordance  with Section 9, this Agreement
     will be effective January 21, 2000 and will remain in full force and effect
     for a one year period up to and  including the close of business on January
     21, 2001; and

b)   If the Company  wishes to engage Market  Strategies  after the term of this
     Agreement has expired,  all work  performed will be completed on a month to
     month basis.

3.   REMUNERATION

In consideration of Market  Strategies  having rendered services to the Company,
the Company  will pay to Market  Strategies a fee to be satisfied on the Company
issuing 500,000 common shares upon the execution of this  Agreement.  All shares
issued to Market  Strategies  will be  subject  to such hold  periods  as may be
imposed by  applicable  securities  laws or the  policies  of the CDNX,  and the
issuance  of such  shares  will in all  circumstances  be  subject  to the prior
approval of the CDNX, which the Company agrees to diligently seek to obtain, but
which the  Company  does not  represent  or warrant  will be granted in a timely
manner or at all.

4.   EXPENSES

a)   The  Company   will  pay  Market   Strategies   reasonable   expenses   and
     disbursements  in  connection  with the  performance  of Market  Strategies
     duties hereunder, only upon prior approval the Company.

5.   REPRESENTATIONS AND WARRANTIES OF THE COMPANY

The Company hereby presents and warrants to Market Strategies that:

a)   The Company is a duly amalgamated company pursuant to the provisions of the
     Business  Corporations  Act (Alberta) and is in good standing in the office
     of the  Corporations  branch in the Province of Alberta with respect to the
     filing of annual returns.

b)   The common  shares in the  capital of the Company are listed and posted for
     trading on the CDNX.

c)   The  Company is not in default  of any of the terms and  conditions  of the
     listing agreement made between the Company and the CDNX and, to the best of
     the Company's  knowledge,  information and belief, the Company has complied
     with all of the rules and policies of the CDNX.

d)   The  Company  is an  "exchange  issuer"  under the  securities  laws of the
     Provinces of Alberta and British Columbia.

                                       86

<PAGE>

                                        4

e)   To the best of the Company's knowledge, information and belief, the Company
     has complied with the continuous disclosure  requirements of the securities
     laws of the Provinces of Alberta and British Columbia.

f)   The  execution and delivery of this  Agreement has been duly  authorized by
     all required corporate action on behalf of the Company.

6.   REPRESENTATIONS AND WARRANTIES OF MARKET STRATEGIES

Market Strategies hereby represents and warrants to the Company that:

a)   Market Strategies is duly incorporated pursuant to the laws of the State of
     New York;

b)   the  execution and delivery of this  Agreement has been duly  authorized by
     all required corporate action on behalf of Market Strategies; and

c)   Market  Strategies is not registered in accordance with the securities laws
     of British  Columbia  or Alberta  to trade in  securities  nor to act as an
     advisor to such actions.

7.   COVENANTS OF THE COMPANY

The Company hereby covenants and agrees with Market Strategies that:

a)   during the term of this Agreement,  the Company will promptly advise Market
     Strategies of:

         (i)      any material change in the business or affairs of the Company;

         (ii)     any cease trade order or trading halt made or imposed upon the
                  Company, any of the directors,  senior officers or insiders of
                  the  Company  by any  commission,  exchange,  governmental  or
                  self-regulatory  body having jurisdiction over the Company and
                  its affairs.

b)   the Company will advise its directors, senior officers and senior employees
     not  to  disclose  to  Market   Strategies  any  confidential   information
     pertaining  to the  Company's  business  and affairs  until the Company has
     complied with any applicable continuous disclosure requirements in force.

8.   COVENANTS OF MARKET STRATEGIES

Market Strategies covenants and agrees with the Company that:

                                       87

<PAGE>

                                        5

a)   in performing their duties hereunder,  they will comply with all applicable
     securities legislation and regulations;

b)   no use may be made of  confidential  Information  relating to the Company's
     business  and affairs  until the Company has complied  with the  continuous
     disclosure requirements applicable to them;

c)   Market  Strategies  will not disclose the private affairs of the Company or
     any secrets of the Company to any persons other than the Board of Directors
     of the Company or as may be required by the laws of Canada or any  province
     therein;

d)   Market  Strategies  will act in the best  interests of the Company and will
     not make any  misrepresentations  whatsoever  with respect to the Company's
     business and affairs; and

e)   Market Strategies will provide any documentation that it intends to forward
     to  potential  or existing  shareholders  to the Company for its review and
     approval prior to distribution.

9.   TERMINATION OF AGREEMENT

a)   This  Agreement will terminate on the earlier of January 21, 2001 or upon a
     date  which is  thirty  (30)  days  after  either  the  Company  or  Market
     Strategies  give written  notice to the other party that no  termination of
     this  Agreement  shall operate to relieve either party of any obligation on
     the  part  of  that  party  which  arose  before  the  date  of  notice  of
     termination.

10.  RETURN OF MATERIALS

Upon the expiration of the term of this Agreement or earlier termination of this
Agreement in accordance with Section 10 hereof, Market Strategies will return to
the Company all materials in their  possession which have been delivered to them
by the Company.

11.  GENERAL

a)   Time of Essence

Time is hereby  expressly  made of the essence of this Agreement with respect to
the  performance  by the  parties  of their  respective  obligations  under this
Agreement.

b)   Enurement

This  Agreement  will enure to the  benefit of and be binding  upon the  parties
hereto  and  their  respective  heirs,   executors,   administrators,   personal
representatives, successors and assigns.

                                       88

<PAGE>

                                        6

c)   Entire Agreement

This  Agreement  constitutes  the  entire  agreement  between  the  parties  and
supersedes   all   previous   expectations,   understandings,    communications,
representations  and  agreements,  whether verbal or written between the parties
with respect to the subject matter hereof.

d)   Further Assurances

Each of the parties  hereto hereby  covenants and agrees to execute such further
and other  documents and instruments and do such further and other things as may
be necessary to implement and carry out the intent of this Agreement.

e)   Notices

All notices,  requests,  demands and other  communications  hereunder will be in
writing  and will be  deemed to have been  duly  given if  delivered  by hand or
mailed,  postage prepaid,  addressed to the parties at their addresses first set
forth  above or to such other  address as may be given in writing by the Company
or the Consultant and will be deemed to have been received,  if delivered on the
date of delivery and if mailed as  aforesaid  within  Canada,  then on the fifth
business  day  following  the posting  thereof  provided  that if there will be,
between the time of mailing, and the actual receipt of the notice a mail strike,
slowdown or other labour  dispute  which might affect the delivery of the notice
by the mails, then the notice will only be effective if actually delivered.

f)   Severability of Clauses

In the event  that any  provisions  of this  Agreement  or any part  thereof  is
invalid, illegal or unenforceable,  the validity, legality and enforceability of
the remaining provisions will not in any way be affected or impaired thereby.

g)   Assignment

This Agreement will not be assignable by either of the parties hereto.

h)       Execution by Facsimile and in Counterpart

This  Agreement  may be executed by facsimile and in  counterpart,  and of which
such facsimile copies and counterparts,  notwithstanding  the date or dates upon
which this  Agreement  is executed and  delivered  by any of the parties,  shall
collectively  be deemed to be an original and will  constitute  one and the same
agreement, effective as of the reference date given above.

                                       89

<PAGE>

                                        7

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

AYOTTE MUSIC INC.

     /s/   Louis Eisman
-----------------------------
Authorized Signatory

MARKET STRATEGIES (USA)

    /s/    Duncan McKay
-----------------------------
Authorized Signatory

                                       90

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00010-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00010-of-00352.parquet"}]]