Document:

<PAGE>
                                                                   EXHIBIT 10.18

                             AMENDMENT OF AGREEMENT
                             ----------------------

This AMENDMENT OF AGREEMENT made this day of May 11, 2001 by and between Rita
Medical Systems, Inc. (hereinafter referred to as "Seller"), ITX Corporation
(hereinafter referred to as "Distributor"), and ITX International Holdings, Inc.
(hereinafter referred to as "Distributor Agent"). Seller, Distributor and
Distributor Agent hereto agree to extend Exclusive Distributorship Agreement
dated November 12, 1997 ( hereinafter referred to as the "Agreement") for two
(2) additional Sales Years (Sales Year Four and Sales Year Five) under following
terms and conditions.

                                   WITNESSETH

     WHEREAS, the parties hereto entered into the Agreement dated November 12,
1997; and

     WHEREAS, the parties hereto desire to amend the Agreement.

     NOW THEREFORE, in consideration of the premises and mutual covenants herein
contained, Seller, Distributor and Distributor Agent hereto agree to extend the
Agreement for two (2) additional Sales Years (Sales Year Four and Sales Year
Five) under following terms and conditions.

1.   The following products will be added to Exhibit A of the Agreement, and
     pricing shall be defined under the following Price Schedule to be added to
     Exhibit B Pricing of the Model 90 Starburst XL, electrode shall be agreed
     to by the parties at a later date.

                                    EXHIBIT A
                                    ---------

                   DESCRIPTION OF THE PRODUCTS; SPECIFICATIONS
                   -------------------------------------------

                                   Generators
                                   ----------

      ---------------------------------------------------------------
              Model Number                       Part Number
      ---------------------------------------------------------------
            RITA Model 500 PA                     700-101082
      ---------------------------------------------------------------
             RITA Model 1500                      700-101623
      ---------------------------------------------------------------
      RITA Model 1500X (if and when                   TBD
      this model becomes available)
      ---------------------------------------------------------------

                                   Electrodes
                                   ----------

--------------------------------------------------------------------------------
          Model Number                    Part Number             Description
--------------------------------------------------------------------------------
      RITA Model 70 (15cm)                700-101149J             7 array, 3cm
      RITA Model 70 (25cm)                700-101151J
--------------------------------------------------------------------------------
  RITA Model 75 Starburst (15cm)          700-101492              7 array, 3cm
  RITA Model 75 Starburst (25cm)          700-101493
--------------------------------------------------------------------------------
 RITA Model 90 Starburst XL (15cm)        700-101320              9 array, 5cm
 RITA Model 90 Starburst XL (25cm)        700-101317
--------------------------------------------------------------------------------

* Material has been omitted pursuant to a request for confidential treatment,
and such material has been filed separately with the SEC.

<PAGE>

                                    EXHIBIT B
                                    ---------

                                 PRICE SCHEDULE
                                 --------------

--------------------------------------------------------------------------------
     Product              Sales Year Three   Sales Year Four   Sales Year Five
--------------------------------------------------------------------------------
   Model 500 PA              $[***]/unit        $[***]/unit       $[***]/unit
--------------------------------------------------------------------------------
    Model 1500               $[***]/unit        $[***]/unit       $[***]/unit
--------------------------------------------------------------------------------
   Model 1500X               $[***]/unit        $[***]/unit       $[***]/unit
--------------------------------------------------------------------------------
     Model 30                $[***]/unit        $[***]/unit       $[***]/unit
--------------------------------------------------------------------------------
     Model 70                $[***]/unit        $[***]/unit       $[***]/unit
--------------------------------------------------------------------------------
 Model 75 Starburst          $[***]/unit        $[***]/unit       $[***]/unit
--------------------------------------------------------------------------------
Model 90 Starburst XL              To be fixed later upon mutual agreement.
--------------------------------------------------------------------------------

     Note:  Prices are U.S. Dollar, F.O.B. Delivery Point

2.   With respect to Article 3.3 of the Agreement, and consistent with the
     provisions of said Article, Seller and Distributor confirm that both
     parties will discuss and determine price amendments once medical insurance
     reimbursement points are allocated by the MHW for use of the Products. The
     parties agree to use commercially reasonable efforts to agree to such price
     amendments within 90 days of the date the MHW allocates such medical
     insurance reimbursement points. If the parties are unable to reach
     agreement during such 90 day period, then either party may refer the issue
     to a mutually agreeable third party for non-binding arbitration.

3.   Seller confirms that:

     Electrodes Model 30, Model 70, and Model 75 Starburst can be used with the
     generators Model 500PA, Model 1500 and Model 1500X, provided that certain
     combination of electrodes and generators will require specially adapted
     main cables, which will be supplied to Distributor by Seller at no charge.
     Electrodes Model 90 Starburst XL can be used with generators Model 1500 and
     1500X.

4.   Sales Year Three defined under the Agreement shall now end at the last date
     of December 2001, the following Sales Years will commence on January 1.
     Therefore, Sales Year Four shall commence on January 1, 2002 and end on
     December 31, 2002, Sales Year Five shall commence on January 1, 2003 and
     end on December 31, 2003.

5.   The Distributor's purchase commitment for Sales Year Three under the
     Agreement shall be [***] generators and [***] electrodes, and delivery to
     the Distributor Agent shall be as per the following schedule. However, the
     model number of the generators (Model 500PA or Model 1500/1500X) for the
     remaining [***] sets deliverable in December 2001 shall be determined by
     the end of July 2001. If Distributor decides to purchase the Model 500PA
     generator for the remaining [***] sets, then Seller will make commercially
     reasonable efforts to deliver the Model 500 PA generators by the delivery
     date. The

* Material has been omitted pursuant to a request for confidential treatment,
and such material has been filed separately with the SEC.

<PAGE>

     payment terms of Model 70 electrodes to be purchased in Sales Year Three
     shall be net one hundred twenty (120) days from the date of delivery to
     Distributor Agent.

                PURCHASE COMMITMENTS FOR SALES YEAR THREE (2001):
                ------------------------------------------------
<TABLE>
<CAPTION>
<S>            <C>     <C>     <C>     <C>     <C>     <C>     <C>     <C>     <C>     <C>
---------------------------------------------------------------------------------------------
Product         Mar     Apr     May     Jun     Jul     Aug     Sep     Oct     Nov     Dec
---------------------------------------------------------------------------------------------
Model 500PA    [***]   [***]   [***]   [***]   [***]   [***]   [***]   [***]   [***]   [***]
---------------------------------------------------------------------------------------------
Generator      [***]   [***]   [***]   [***]   [***]   [***]   [***]   [***]   [***]   [***]
---------------------------------------------------------------------------------------------
Model 30       [***]   [***]   [***]   [***]   [***]   [***]   [***]   [***]   [***]   [***]
---------------------------------------------------------------------------------------------
Model 70       [***]   [***]   [***]   [***]   [***]   [***]   [***]   [***]   [***]   [***]
---------------------------------------------------------------------------------------------
</TABLE>

Note: 600 Model 30 electrodes have been already delivered as of February 2001

6.   Seller confirms that the electrodes are sterilized with ethylene oxide gas,
     and will have a minimum shelf life of thirty-six (36) months from the date
     of sterilization. The Seller will deliver to Distributor Agent electrodes
     that will have a minimum of thirty (30) months of remaining shelf life.
     Distributor shall endeavor to obtain Japanese MHW approval of e-beam
     sterilization for the electrodes as soon as legally possible under
     applicable Japanese law.

7.   The parties hereby agree to extend the Agreement for an additional two
     Sales Years with the following Minimum Purchase Target and quarterly sales
     forecast for Sales Year Four (January 2002-December 2002), and Sales Year
     Five (January 2003-December 2003). All other provisions of Article 8 shall
     remain unchanged.

                             MINIMUM PURCHASE TARGET
                             -----------------------

    ------------------------------------------------------------------------
          Product             Sales Year Four            Sales Year Five
    ------------------------------------------------------------------------
         Generators                 [***]                     [***]
    ------------------------------------------------------------------------
         Electrodes                 [***]                     [***]
    ------------------------------------------------------------------------

Quarterly sales forecast for Sales Year Four and Sales Year Five, as of this
date, shall be as follows.

  ------------------------------------------------------------------------------
        Product               Sales Year Four             Sales Year Five
  ------------------------------------------------------------------------------
                          Q1     Q2      Q3     Q4     Q1     Q2     Q3     Q4
  ----------------------------------------------------------------------------
      Generators         [***]  [***]   [***]  [***]  [***]  [***]  [***]  [***]
  ------------------------------------------------------------------------------
      Electrodes         [***]  [***]   [***]  [***]  [***]  [***]  [***]  [***]
  ------------------------------------------------------------------------------

     For Sales Year Four (2002), Distributor will be entitled to vary the number
of units purchased in any particular quarter (subject and prior to the orders
becoming binding via the rolling four quarter forecast, as provided for in
Article 3.2), provided that at least 40% of the total electrodes

* Material has been omitted pursuant to a request for confidential treatment,
and such material has been filed separately with the SEC.

<PAGE>

forecast for the Sales Year are purchased prior to the end of the second quarter
and that the Annual Minimum Purchase Targets are met by the end of the Sales
Year.

8.   With respect to Article 13.7, the parties hereby agree that Sales Year Four
     and Sales Year Five shall not be subject to cash payment compensation
     obligations in the event of a termination pursuant to Article 13.3.

9.   At the end of Sales Year Five, and provided that Distributor has met or
     will meet the Minimum Purchase Targets, the Agreement may be renewed for
     two (2) additional Sales Years under condition that the parties agree to
     the Minimum Purchase Targets and Product price for Sales Year Six and Sales
     Year Seven not less than ninety (90) days prior to the end of Sales Year
     Five.

10.  Distributor shall cooperate with Seller in the Territory to perform market
     research in order to determine the feasibility and desirability of
     expanding the Agreement to include the use of the Products for lung and/or
     bone applications. Upon agreement of the parties that it is appropriate,
     such applications of the Products will be automatically added to the
     Agreement for use in the Territory. If Seller decides to cease
     manufacturing or marketing the Product under Seller's branding for such
     applications in the Territory, or if Seller transfers the sale or
     distribution rights for the Products for use in lung and/or bone
     applications to a third party, then Distributor's rights with respect to
     such applications will terminate. Furthermore, Distributor shall have the
     right to exclude lung and/or bone applications from this Agreement at its
     option. However, after the Agreement has included such lung and/or bone
     applications for a period of at least 180 days, Seller may request
     Distributor to confirm its intention to continue to include lung and/or
     bone applications under the Agreement for the remainder of the term.
     Distributor shall respond in writing within sixty (60) days of such request
     as to whether or not it will agree to continue to include the applications
     under this Agreement; if Distributor does agree, then Distributor's right
     to exclude the applications from the Agreement thereafter will terminate.
     If Distributor does not agree or does not respond within such sixty (60)
     day period, the rights to the lung and/or bone applications will be
     removed from the Agreement.

11.  Except as specifically provided above, all other terms and conditions of
     the Agreement remain unchanged.

IN WITNESS WHEREOF, the parties hereto have executed this AMENDMENT OF AGREEMENT
in triplicate as of the day and year first above written.

* Material has been omitted pursuant to a request for confidential treatment,
and such material has been filed separately with the SEC.

<PAGE>

                                       RITA MEDICAL SYSTEMS, INC.

                                       /s/ Barry Cheskin
                                       ------------------
                                       By:    Barry Cheskin
                                       Title: President and CEO

                                       ITX CORPORATION

                                       /s/ Ryuichi Kumagai
                                       --------------------
                                       By:    Ryuichi Kumagai
                                       Title: Vice President

                                       ITX INTERNATIONAL HOLDING, INC.

                                       /s/ Masaki Saikusa
                                       -------------------
                                       By:    Masaki Saikusa
                                       Title: President and CEOEXHIBIT 10.1

                  AGREEMENT AND PLAN OF REORGANIZATION
                  ------------------------------------

     This Agreement and Plan of Reorganization is dated July 31,
2001, between Winco Petroleum Corporation, a Colorado corporation
("Parent"), and WNCO, Inc. F/k/a Winco Spin-Off Corporation, a
Colorado corporation ("Subsidiary").

     WHEREAS, Parent is an independent energy company engaged primarily in
the acquisition, exploration, exploitation and production of crude oil and
natural gas, a current listing of its oil and gas production properties,
the contracts and a description of the assets related to such business is
attached hereto as EXHIBIT A; and

     WHEREAS, Parent desires to separate its producing oil and gas
operations from the remaining assets of the Parent by transferring that
portion of its business and assets to the Subsidiary in accordance with the
terms of this Agreement (the "Spin Off");

     WHEREAS, Parent holds 100 shares of Common Stock in Subsidiary, and is
the sole shareholder of Subsidiary;

     WHEREAS, following the transfer of assets to Subsidiary, it is
anticipated that Parent will distribute its stock in Subsidiary to Parent's
shareholders, and immediately following such distribution, Parent will,
pursuant to a Merger Agreement dated for reference purposes August 18, 2000
(the "Merger Agreement"), acquire control of Business Products, Inc.
("BPI");

     WHEREAS, the Parent, in order to induce the shareholders of BPI to
enter into the Merger Agreement has agreed to cause Subsidiary to assume
all liabilities and obligations of Parent and any and all tax liabilities
arising from the transfer of assets to Subsidiary and the subsequent
distribution of the stock in Subsidiary pursuant to this Agreement and Plan
of Reorganization.  Subsidiary, in consideration of the transfer of the
assets described herein has agreed to assume such liabilities and indemnify
Parent therefrom;

     WHEREAS, American Warrior, a Wisconsin corporation, ("American
Warrior")  is an affiliate of Subsidiary, and Subsidiary has agreed to
cause American Warrior to indemnify Parent from losses of damages suffered
by Parent as further described herein;

     NOW THEREFORE, in consideration of the mutual covenants contained
herein, the parties agree as follows:

     1.    TRANSFER OF ASSETS.  On the date of this Agreement and Plan of
Reorganization, the Parent will convey, assign and transfer to the
Subsidiary  any and all assets of Parent including all operating and other
assets from Parent's oil and gas operations, accounts receivables, trade
names, rights, claims and interests (the "Assets").  Without limitation,
said assets shall include those assets described in EXHIBIT A.
Notwithstanding the foregoing, Parent shall not transfer to Subsidiary
those assets described on EXHIBIT B (the "Excluded Assets").

     2.    CONSIDERATION.  In consideration of the transfer of the Assets
in the Subsidiary hereby agrees (a) to assume, pay and perform any and all
debts, liabilities, leases, licenses, contracts and obligations of  Parent
which have been incurred on or before the closing of the Merger
<PAGE>
Agreement (the "Merger Closing"), including, without limitation those
described on EXHIBIT C attached hereto (the "Assumed Liabilities and
Obligations"; (b)(i) to assume and agree to pay any and all tax
liabilities as described in Section 8, and (ii) to issue 1,029,049
shares of common stock of Subsidiary to Parent.

     3.    DISTRIBUTION OF SUBSIDIARY STOCK. Upon completion of the
transfer of Assets and assumption of the Assumed Liabilities and
Obligations as described in Paragraphs 1 and 2 above, Parent will
distribute all of its stock in the Subsidiary to the then holders of
Parent's Common Stock with the shareholders of the Parent to receive one
share of Common Stock of the Subsidiary for each share of Common Stock of
the Parent it holds.

     4.    INDEMNIFICATION.  At the Spin-Off Closing, Subsidiary shall
execute and deliver, and shall cause American Warrior to execute and
deliver, that Indemnification Agreement attached hereto as EXHIBIT D (the
"Indemnification Agreement").

     5.    CLOSING. The Spin-Off Closing will be at 10:00 A.M. on July 31,
2001 at the offices of Berenbaum Weinshienk, & Eason, P.C. or such other
time and place mutually agreed to by the parties hereto (the "Spin Off
Closing"). At the Closing, the following deliveries shall take place:

           (a)   the Parent will deliver to the Subsidiary a Bill of Sale
                 and Assignment and, if necessary, a quit claim deed or
                 deeds assigning the Assets to the Subsidiary;

           (b)   the Parent will execute and deliver to the Subsidiary
                 specific assignments of certain Assets for which a
                 separate assignment is required or desirable;

           (c)   the Parent will deliver to the Subsidiary the amount of
                 the cash being transferred to the Subsidiary as a part of
                 the Assets;

           (d)   the Parent will deliver to the Subsidiary physical
                 possession of the tangible Assets;

           (e)   the Subsidiary will deliver to the Parent a stock
                 certificate for 1,029,049 shares of common stock of the
                 Subsidiary;

           (f)   the Subsidiary will execute and deliver to the Parent an
                 Assumption Agreement whereby the Subsidiary assumes and
                 agrees to pay and perform all Assumed Liabilities and
                 Obligations;

           (g)   the Subsidiary and American Warrior shall deliver to
                 Parent the Indemnification Agreement.

           (h)   the Parent or an agent of the Parent will distribute the
                 stock in the Subsidiary to the Parent's shareholders, in
                 a share for share basis.
<PAGE>
     6.    REPRESENTATIONS AND WARRANTIES OF PARENT. The Parent hereby
represents and warrants to the Subsidiary as set forth below:

           (a)   CORPORATE STATUS. The Parent is duly incorporated under
                 the laws of the State of Colorado and is in good standing
                 under the laws of such State. Parent has taken all
                 requisite corporation action to authorize the
                 transactions provided for herein.

           (b)   ENFORCEABILITY.  This Agreement and all other agreements
                 entered into pursuant hereto shall be fully enforceable
                 against Parent subject to the availability of equitable
                 remedies.

           (c)   ENCUMBRANCES. Upon the consummation of such transactions,
                 title to the Assets shall be transferred to the
                 Subsidiary, subject to any and all liens, claims and
                 defects of title.

           (d)   ACCOUNTS RECEIVABLE. All accounts receivable of Parent
                 are being assigned to Subsidiary without recourse.
                 Parent makes no representation as to the collectability
                 of any account receivable.

           (e)   INVENTORY.  All inventory of Parent shown on EXHIBIT A
                 shall be assigned to Subsidiary, "As Is".  Parent makes
                 no representation as to the condition or value of such
                 inventory.

           (f)   EQUIPMENT. All equipment of Parent shown on EXHIBIT A
                 shall be conveyed to Subsidiary, "As Is".  Parent makes
                 no representation as to the condition or value of such
                 equipment.

           (g)   REAL PROPERTY.  To the extent that the Assets include
                 real property and improvements thereon or leasehold
                 interests, Parent shall convey such real property and
                 improvements by quit claim deed or assignment without
                 warranties.  Parent shall convey such property "As Is"
                 and makes no representation or warranty as to the
                 condition or value of such real property, improvements,
                 or interests.

           (h)   TITLE TO ASSETS. Parent shall assign and convey title to
                 the Assets "As Is, and Parent makes no representation or
                 warranty as to the status of Parent's title to the Assets
                 or the amount of or existence of any liens encumbering
                 such Assets.

     7.    REPRESENTATIONS AND WARRANTIES OF SUBSIDIARY. The Subsidiary
represents and warrants to the Parent as follows:

           (a)   ENTITY STATUS. The Subsidiary is a corporation duly
                 formed and existing in good standing under the laws of
                 the State of Colorado.
<PAGE>
           (b)   ENFORCEABILITY.  All transactions provided for herein and
                 all obligations of the Subsidiary have been duly
                 authorized by all requisite legal action, and all
                 agreements entered into, including the execution and
                 consummation of this Agreement, will be valid and
                 enforceable against the Subsidiary in accordance with
                 their terms subject to the availability of equitable
                 remedies.

           (c)   ASSUMED LIABILITIES AND OBLIGATIONS. The Subsidiary will
                 assume, pay and perform all the Assumed Liabilities and
                 Obligations as and when due, including completing all
                 contracts and work in progress which exist at  the Spin-
                 Off Closing.

           (d)   CAPITALIZATION OF SUBSIDIARY. The Subsidiary will be
                 capitalized with the authorized capitalization of
                 10,000,000 shares of Common Stock.

           (e)   SUBSIDIARY'S BALANCE SHEET.  The Subsidiary's assets and
                 liabilities immediately after Closing shall be as set
                 forth in EXHIBIT E.

           (f)   American Warrior's Balance Sheet.  At the Merger Closing,
                 America Warrior shall deliver to the Parent Corporation
                 the most recent Balance Sheet.

     8.    TAXES.  The Subsidiary shall be responsible for any taxes
attributable to  the transactions described herein  (including, without
limitation, taxes attributable to the contribution of assets to Subsidiary
by Parent, the assumption of liabilities of Parent by Subsidiary and the
distribution of Subsidiary's Common Stock to Parent) To the extent
permitted under Section 381(a) of the Internal Revenue Code of 1986, as
amended, Subsidiary shall succeed to and take into account certain tax
attributes of Parent including, without limitation, Parent s net operating
loss carryovers from prior taxable years.

     9.    POST-CLOSING COVENANTS. Following Closing:

     (a)   Parent and Subsidiary shall cooperate with respect to the
           corporate records relating to the oil and gas production
           business, including billing records, tax records, accounting
           records and other materials which may be necessary for future
           tax audits, other audits or other legal compliance matters. Each
           party will preserve and maintain such records as may be
           customary in the industry or consistent with government record
           retention policies. Each party will allow the other access to
           such records and will cooperate in providing information and
           otherwise assist in responding to any legitimate business needs
           of the other; and

     (b)   Subsidiary shall:

           (i)   Cause final state and federal income tax returns to be
                 prepared and filed for the Parent reflecting the income
                 and loss of Parent for
<PAGE>
                 Parent's short taxable year commencing January 1, 2001
                 and ending on the date of the Merger Closing;

           (ii)  Cause a person who was an officer of Parent prior to the
                 Merger to sign such final income tax returns and other
                 returns on behalf of Parent.

           (iii) Determine the amount of any distributions for federal
                 income tax purposes made to the shareholders of Parent
                 during such short taxable year (including any
                 distribution deemed to be made by Parent to its
                 shareholders of the value of its corporate charter).

           (iv)  Prepare and distribute to the shareholders of Parent
                 forms 1099 and other required information returns
                 reflecting the distributions and deemed distributions
                 made to such shareholders for such short taxable year.

           (v)   Prepare and cause form 966 to be filed with the Internal
                 Revenue Service in connection with any deemed dissolution
                 of Parent resulting from the Spin Off.

     10.   Miscellaneous.

     (a)   COMPLETE AGREEMENT. This Agreement sets forth the entire
           Agreement of the parties hereto with respect to the subject
           matter hereof and all prior agreements and understandings are
           specifically superseded.

     (b)   SURVIVAL OF AGREEMENT. This Agreement and all terms, warranties
           and provisions hereof will survive the Closing.

     (c)   SUCCESSORS AND ASSIGNS. This Agreement will be binding upon the
           parties hereto and their respective successors and assigns.

     (d)   ARBITRATION. Any dispute arising in connection with this
           Agreement shall be resolved by arbitration in accordance with
           the Commercial Arbitration Rules of the American Arbitration
           Association as then in effect. Such arbitration shall be held
           in the City and County of Denver. The arbitrators shall be
           instructed to award, in addition to damages or other remedies,
           attorneys  fees and costs of arbitration in favor of the
           prevailing party.

     (e)   SPECIFIC ENFORCEMENT: LEGAL FEES. The parties acknowledge that
           a breach of the provisions of this Agreement is likely to result
           in irreparable and unreasonable harm to the other party, and
           that injunctive relief, as well as damages, would be
           appropriate. In the event action is brought to enforce or
           construe any provisions of this Agreement, the prevailing party
           shall be entitled to collect reasonable attorneys  fees and
           costs from the other party hereto.
<PAGE>
     (f)   APPLICABLE LAW. This Agreement shall be construed in accordance
           with the internal law of the State of Colorado without giving
           effect to principles of conflicts of law. Any judicial action
           relating to this Agreement shall be brought only in the state
           or federal courts located in the State of Colorado and the
           parties hereby, consent to the exclusive jurisdiction and venue
           of such courts.

           [The remainder of this page is left intentionally blank]

<PAGE>
     IN WITNESS WHEREOF, this Agreement and Plan of Recognition has been
executed as of the date set forth above.

                                   WINCO PETROLEUM CORPORATION,
                                   a Colorado corporation

                                   By: /s/ CECIL O'BRATE
                                      ----------------------------------
                                        Cecil O'Brate, President

                                   WNCO, INC. f/k/a Winco Spin-Off
                                   Corporation, a Colorado corporation

                                   By: /s/ CECIL O'BRATE
                                      ----------------------------------
                                        Cecil O'Brate, President

<PAGE>
                                EXHIBIT A
                                ---------

                                 ASSETS
                                 ------

Cash:            $276,977.43

Accounts
Receivable:      The accounts receivable associated with the oil and gas
                 production business conducted by Winco Petroleum
                 Corporation in the amount of approximately $27,000(1).
                 All receivables of Winco are assigned to WNCO.

Prepaid
Insurance:       $0

Capitalized
Legal Costs:     $0

Inventory:       $0

Equipment:       All of the equipment used in the oil and gas production
                 business conducted by Winco Petroleum Corporations
                 having a book value of $41,958.

Name:            All ownership and the rights to the names "Winco
                 Petroleum Corporation" or any combination thereof,
                 including all good will associated therewith. Winco
                 Petroleum Corporation shall take appropriate corporate
                 action to change its corporate name prior to the
                 expiration of 15 days from the Closing Date to a name,
                 which does not contain "Winco Petroleum Corporation or any
                 variant thereof.

Other:           Books, records, documents of Winco

                 General Ledger of Winco

                 Financial records of Winco

                 Any and all federal or state tax returns or records
                 filed by Winco

                 Corporate minute books

                 Supplies, furniture

                 Corporate telephone numbers

                 Tax benefits and credits resulting from net operating
                 Losses, depletion, etc

___________________
1     The amount of receivable is approximately $27,000.  The actual
amount to be received from oil production sold, but not yet paid by the
oil purchaser, is not readily determinable and/or recorded until month end.
<PAGE>
                                EXHIBIT B
                                ---------

                             EXCLUDED ASSETS
                             ---------------

Corporate charter

Securities and Exchange Commission reporting status

<PAGE>
                                EXHIBIT C
                                ---------

                   ASSUMED LIABILITIES AND OBLIGATIONS
                   -----------------------------------

Accounts
Payable:         All accounts payable in the approximate amount of
                 $7,500.00(2) are assumed.

Accrued
Expenses,
Salaries
and Taxes:       $0

Contracts:       All amounts payable under the oil and gas leases
                 are assumed.

___________________
2     The amount of payable is approximately $7,500.00.  The actual
amount which will be due for expenses being incurred as a result
of the oil and gas leases, is not readily determinable and/or
recorded until month end.
<PAGE>
                                EXHIBIT D
                                ---------

                        INDEMNIFICATION AGREEMENT
                        -------------------------

<PAGE>
                                EXHIBIT E
                                ---------

                   SUBSIDIARY'S ASSETS AND LIABILITIES
                   -----------------------------------

None

<PAGE>
                                EXHIBIT F
                                ---------

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