Document:

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                    EMPLOYMENT AND NON-COMPETITION AGREEMENT
                    ________________________________________

                                 BY AND BETWEEN

                                NETCEL360.COM LTD

                                       AND

                                 DENNIS M. SMITH

                            DATED AS OF JUNE 22, 2001

<PAGE>
This  EMPLOYMENT  AND  NON-COMPETITION  AGREEMENT dated as of June 22, 2001 (the
"Effective  Date"),  by  and between NetCel360.com Ltd, a Cayman Islands company
(the  "Company"),  and  Dennis  M.  Smith  ("Employee").

     In  consideration  of  Employee's  continued employment by the Company, the
parties  hereto  agree  as  follows:

1.     EMPLOYMENT.  Subject  to  earlier termination in accordance with Sections
contained  within, this Agreement shall be an at-will agreement commencing as of
the  Effective  Date.

     a.     Duties.  The  Company  agrees to employ Employee and Employee agrees
            ------
to serve the Company, as its Chief Strategy Officer, subject to the direction of
the  Board of Directors of the Company (the "Board"), and to have such authority
and  duties relative to the operation of the Company as may be determined by the
Board.  In  addition,  Employee  agrees,  if  requested  by  Vsource,  Inc., the
Company's  parent ("Vsource"), to serve as a Director and Chief Strategy Officer
of  Vsource  subject to the direction of the Board of Directors of Vsource, with
such  authority  and  duties  relative  to  the  operation  of Vsource as may be
determined  by  the  Board  of  Directors  of  Vsource.

     b.     Term.  The  initial  term  of  this  Agreement  shall  be  from  the
            ----
Effective  Date  hereof until the day that is two years after the Effective Date
(the  "Initial  Term").  This Agreement shall renew automatically for additional
one (1) year terms unless either party gives notice of termination not less than
90  days  prior  to  the  end  of  the  existing  term.

     c.     Best  Efforts.  During  the  term  of  his  employment  under  this
            -------------
Agreement,  Employee  shall devote his full business time, attention, skill, and
efforts  to  the  faithful performance of his duties hereunder, and will use his
best  efforts  to  advance  the  interests  of the Company, the Company's parent
company  and  any  subsidiaries  thereof  (the  "Vsource  Companies").

     d.     Eligibility.  This  Agreement  and the benefits contained herein are
            -----------
contingent  upon  Employee's  being  authorized  to  work and reside in the host
country  in  which the Company elects to base Employee (the "Host Country").  If
Employee  loses  his  authorization to work in the Host Country at any time, for
any  reason  during  the  life  of  this  Agreement,  the  Company will consider
Employee's  circumstances, but may, at its sole discretion, consider all, or any
portion  of  this  Agreement  void.

     e.     Statutory  Benefits.  Employee  understand  and  agree  that  the
            -------------------
differential  payments  and  adjustments  described  below  as well as any other
allowances  or  gratuities  provided by the Company under this Agreement are, at
the election of the Company, in substitution for the statutory benefits required
under  the laws of the Host Country to compensate employees who are not entitled
to  receive  these  contractual  benefits.

2.     COMPENSATION.  The  Company  shall  pay to Employee, as consideration for
the services to be rendered by Employee hereunder, a base salary of US$66,562.50
per year (the "Base Salary").  Employee shall be eligible for a target incentive
bonus  ("Bonus") equal to 100% of Employee's Base Salary, which shall be payable
upon  the  achievement  of  performance  targets  to  be set by the Compensation
Committee  of  Vsource's  Board  of  Directors  (the  "Compensation Committee").

<PAGE>
3.     STOCK  OPTIONS,  RESTRICTED  STOCK  AND  SIMILAR  TYPES  OF  COMPENSATION
BENEFITS.  Stock  option  grants,  participation in restricted stock programs or
deferred  compensation  programs  and  other similar types of compensation plans
will be decided by the Board of Directors of Vsource but in any event will be on
generally  the  same  terms  and  conditions  made available to other members of
senior  management of the Vsource Companies.  Notwithstanding the foregoing, the
Company  agrees,  subject  to Vsource obtaining approval of its shareholders, to
grant  Employee:

     (a)     an  option  to acquire a number of shares of Vsource's common stock
(the  "Common  Stock")  equal  to  three percent (3.0%) of Vsource's outstanding
Common  Stock, calculated on a fully diluted basis, on the date of grant.  If at
any  time  after  the  issuance  of  such option and prior to February 15, 2002,
Vsource  issues additional shares of Common Stock or securities convertible into
or  exchangeable  for  shares  of  Common  Stock,  then,  subject to shareholder
approval,  the Company shall issue Employee an additional option for a number of
shares  of Common Stock so that in the aggregate Employee will have been granted
options  to  acquire  three  percent  (3.0%) of the Company's outstanding Common
Stock,  calculated  on  a  fully  diluted basis, as of February 15, 2002.  These
options  will  have  an  exercise  price  of  $0.10  per  share and will vest in
accordance  with  the following schedule:  50% will vest on the date hereof, and
the  balance  will  vest  in  a  series  of  four  successive  equal  quarterly
installments of 12.5% each, beginning on the date that is three months after the
date  hereof.  The  other  terms  of  these options will be as determined by the
Board  of  Directors  of  Vsource.

     (b)     an  option  to purchase 1,331,250 shares of Vsource's Common Stock.
This  option  will  have an exercise price of $0.10 per share and will vest in a
series of four successive equal quarterly installments of 25% each, beginning on
the  date  that  is three months after the date hereof.  The other terms of this
option  will  be as determined by the Board of Directors of Vsource.  The option
granted  in  this paragraph (b) will not be included when the Company calculates
the  size  of  the  options  required  to be granted under paragraph (a) of this
Section  3.

     (c)     an  option  to  purchase  229,241 shares of Vsource's Common Stock.
This  option  will  have  an  exercise price of $0.01 per share and 100% of this
option  will  vest on March 23, 2002.  The other terms of this option will be as
determined  by  the  Board  of Directors of Vsource.  The option granted in this
paragraph  (c)  will not be included when the Company calculates the size of the
options  required  to  be  granted  under  paragraph  (a)  of  this  Section  3.

4.     BENEFITS.  All  air  transportation  will  be  Business  Class.

5.     EXPENSES.  Upon presentation of proper vouchers, receipts or other proof,
Employee  shall  be reimbursed promptly by the Company for all reasonable travel
and  other  expenses  incurred  by  Employee  in  connection with performing his
employment  obligations  hereunder.

6.     VACATIONS.  Employee  shall  be  entitled to four (4) weeks paid vacation
per  year  during  the  term  of  his  employment.

                                      -2-
<PAGE>
7.     TERMINATION  OF  EMPLOYMENT.

     a.     By  the  Employee.  Employee's  employment  may  be  terminated  by
            -----------------
Employee, without cause (a "Voluntary Termination") (i) during the Initial Term,
at any time during the period comprised of the last 90 days of the Initial Term,
and  (ii)  at any time after the Initial Term, in each case upon 90 days written
notice  to  the  Company.

     b.     By  the  Company.  Employee's  employment  may  be terminated by the
            ----------------
Company:

          i.     immediately,  in  the  event  that (1) Employee is convicted or
     pleads guilty or nolo contendere to a felony or a crime of moral turpitude,
     (2)  the  Board  determines  in  good  faith that Employee has been grossly
     negligent  or  acted  dishonestly to the material detriment of the Company,
     (3)  Employee  willfully disobeys the instructions or mandates of the Board
     and  such  disobedience  continues  after Employee is afforded a reasonable
     opportunity  to cure such disobedience, or (4) the Board makes a good faith
     determination  that  Employee  has  engaged in actions amounting to willful
     misconduct  or  failed  to  perform  his  duties hereunder and such failure
     continues  after  Employee  is afforded reasonable opportunity to cure such
     failure (each of (1), (2), (3) or (4), refereed to herein as a "Termination
     for  Actual  Cause");  or

          ii.     immediately,  in  the  event  that  Employee  is  indicted  or
     otherwise  formally charged with a felony or a crime of moral turpitude, in
     which  case  the  Board  may,  upon  three (3) days written notice, suspend
     Employee's  employment  by  the Company. Thereafter, all payments of salary
     and  bonuses,  if  any, to which Employee otherwise would be entitled under
     this  Agreement  shall  be paid into an interest bearing escrow account. In
     the  event that Employee shall be acquitted of such charges or such charges
     shall  otherwise be dismissed, Employee shall be reinstated as an employee,
     and all salary and accrued bonuses paid into escrow, plus accrued interest,
     shall  be  paid  to  Employee.  In the event Employee shall be convicted or
     pleads  guilty  or  nolo  contendere  to such charges and his employment is
     terminated  hereunder; all salary and accrued bonuses paid into escrow plus
     accrued  interest,  shall  be paid over to the Company, and for purposes of
     this Agreement, Employee's employment shall be deemed to have terminated as
     of  the  date  of  his  suspension.

          iii.     the  Board  of  Directors,  in  its  discretion,  resolves to
     terminate  Employee's  employment for any reason other than those set forth
     in  sub-sections  b(i)  or  b(ii)  above,  upon 90 days notice to Employee.

     c.     Death of Employee.  In the event of Employee's death during the term
            -----------------
of  his  employment,  Employee's  employment pursuant to this Agreement shall be
deemed  to  have  terminated  on the last day of the calendar month during which
Employee's  death  occurred.

     d.     Disability.  In  the  event Employee is unable to perform his normal
            ----------
duties  by  reason  of  disability,  then  at  the sole discretion of the Board,
Employee's  employment  pursuant to this Agreement may be treated as having been
terminated  on  the  last  day of the calendar month during which Employee shall
have  been  deemed  disabled.  For  purposes of this Section, "disability" shall

                                      -3-
<PAGE>
mean the inability of Employee to perform his normal duties under this Agreement
for a cumulative period in excess of six (6) months within any twelve (12) month
period  due  to illness, injury, incapacity or other disability, either physical
or  mental.

8.   SEVERANCE.

     a.     Voluntary  Termination,  Termination for Actual Cause or Termination
            --------------------------------------------------------------------
Without  Cause.  In  the  event of Voluntary Termination, Termination for Actual
--------------
Cause  or  a  termination by the Company of Employee's employment without cause,
the  Company  shall  pay  to  Employee,  in  full  discharge  of its obligations
hereunder,  Base  Salary  through the date specified in the applicable notice as
the  termination date (the "Termination Date") of his employment; provided, that
in  the  case  of  a  Voluntary  Termination, if the Company permits Employee to
terminate  employment  on  a  date  earlier  than the Termination Date, then the
Company  shall  only  be  obligated  to  pay Employee's Base Salary through such
earlier  date;  and  provided,  further,  that in the case of termination by the
Company  of Employee's employment without cause, the Company may, at its option,
elect  to  pay Employee the Base Salary payable Employee through the Termination
Date,  and  require  Employee  to leave the Company's offices immediately or any
other  time  designated  by  the  Company  prior  to  the  Termination  Date.

     b.     Death  or Disability.  In event Employee's employment by the Company
            --------------------
terminates  on  account of Employee's death or disability, the Company shall pay
to  Employee  (or  his  estate), in full discharge of its obligations hereunder,
Employee's  Base  Salary  through  the  Termination  Date.

9.     NON-COMPETITION.  Employee  covenants  and agrees that during the term of
Employee's  employment  with  the  Company  and  for  a period (the "Non-Compete
Period")  commencing on the Termination Date and ending on the date which is one
(1)  year from the date of the final payment by the Company to Employee pursuant
to  this  Agreement,  Employ will refrain from: (i) directly or indirectly (as a
director,  officer,  employee,  manager,  consultant,  independent  contractor,
advisor  or  otherwise) engaging in competition with, or owning any interest in,
performing  any  services  for,  participating  in  or  being connected with any
business  or  organization  which engages in competition with any of the Vsource
Companies  (ii)  soliciting  directly  or indirectly the patronage of any person
with  whom Employee has had personal contact or dealings on behalf of any of the
Vsource  Companies during the twelve (12) month period immediately preceding the
Termination  Date,  or  (iii)  directly  or indirectly employing, soliciting for
employment,  or advising or recommending to any other person that they employ or
solicit  for  employment,  any  employee  of  any  of  the  Vsource  Companies.

     In  connection  with  the  foregoing provisions of this Section 9, Employee
represents that his experience, capabilities and circumstances are such that the
provisions  of these Sections will not prevent him from earning a livelihood and
that  the  limitations set forth herein are reasonable and properly required for
the  adequate  protection  of  the  Company.

                                      -4-
<PAGE>
9.   CONFIDENTIAL  INFORMATION.

     a.     Non-Disclosure.  Employee  agrees  not  to  use  other  than for the
            --------------
benefit  of  the  Vsource Companies and to keep confidential, during the term of
Employee's  employment  with  the  Company  and  for  at  least  two  (2)  years
thereafter,  all  information  about  the  Vsource  Companies  which the Vsource
Companies  treat  as  confidential,  including,  but not limited to, information
about  customers,  marketing plans, marketing techniques, technical information,
and possible new products or services, except that Employee will not be required
to  keep  particular  items  of  information  confidential  after those items of
information  become  generally  available  to  the  public  without  a breach by
Employee  of  Employee's obligations under this Section.  Employee covenants and
agrees  that  except in the performance of his duties hereunder, he will not, at
any  time,  directly  or  indirectly,  without  the prior written consent of the
Company,  use  or  disclose  to  any  person  any  confidential  or  proprietary
information  ("Confidential  Information")  obtained  or  developed by him while
employed  by  the  Company  relating  to  the business of the Vsource Companies,
except  information which at the time (i) is available to others in the business
or generally known to the public other than as a result of disclosure by him not
permitted  hereunder,  (ii)  is  lawfully acquired from a third party who is not
obligated  to  a  Vsource  Company to maintain such information in confidence or
(iii)  is used in any dispute or proceedings between the parties and/or Employee
is legally compelled to disclose such information; provided, however, that prior
                                                   --------  -------
to  any  such  compelled disclosure, Employee will (a) assert the privileged and
confidential  nature  of  the  Confidential  Information against the third party
seeking disclosure and (b) cooperate fully with the Company or any other Vsource
Company  in protecting against any such disclosure and/or obtaining a protective
order  narrowing  the  scope  of  such disclosure and/or use of the Confidential
Information.  In  the  event  that  such  protection  against  disclosure is not
obtained,  Employee  will  be entitled to disclose the Confidential Information,
but  only  as  and to the extent necessary to legally comply with such compelled
disclosure.

     b.     Disclosure  to the Company.  Employee shall disclose promptly to the
            --------------------------
Company  all  new  discoveries,  ideas,  formulae, products, methods, processes,
designs,  trade secrets, copyrightable material, patentable inventions, or other
useful  technical information or know-how and all improvements, modifications or
alterations  of  existing  discoveries  made,  discovered,  or developed by him,
either  alone  or  in  conjunction  with any other person during the term of his
employment  by  the  Company,  or  using  the  Vsource  Companies'  materials or
facilities,  which  discoveries  or  developments are based on, derived from, or
make  use  of  any information directly related to the business disclosed to, or
otherwise  acquired  by,  Employee  from any of the Vsource Companies during his
employment  by  the  Company.  Employee  agrees  that  any  copyright,  patent,
trademark, or other proprietary rights in any such discoveries shall be the sole
and  exclusive  property  of the Company, and none of the Vsource Companies need
account  to  Employee  for  any  revenue  or  profit  derived  therefrom.  If by
operation  of  law or otherwise, any or all of the items set forth in Section 9,
or  any  component  or  element  thereof,  is  considered to be the intellectual
property  right of Employee, Employee hereby agrees to irrevocably assign to the
Company,  its  successor  and  assigns,  ownership  of  all  United  States  and
international  copyrights  and  all other intellectual property rights available
with  respect  to  each  such element or item.  Employee shall be deemed to have
granted  the  Company  an irrevocable power of attorney to execute as Employee's
agent any and all documents (including copyright registrations) deemed necessary
by  the  Company to perfect the Company's intellectual properly rights in and to
each  of  the  items  set  forth  in  this  Section.

                                      -5-
<PAGE>
     c.     Trade  Secrets.  Employee  agrees, in order to effectuate the intent
            --------------
of the parties hereunder with respect to confidentiality of the trade secrets of
the  Vsource  Companies,  to  return to the Vsource Companies forthwith upon the
request  of  a  Vsource Company or the termination of his employment or promptly
thereafter,  all  documents, materials, photographs, memorandums, and all copies
or  reproductions  hereof,  or  any  property  of  a similar or different nature
containing  information  relating  to  the  business  or  other  Confidential
Information,  whether  such  material  was  furnished  by  a Vsource Company, or
otherwise.  Employee  further  agrees  to  use  his best efforts and to exercise
utmost  diligence  to  protect  and  guard  and keep secret and confidential all
Confidential  Information  that  shall come into his possession by reason of his
employment  by  the  Company.

     d.     Company  Property.  Employee  agrees  to  return  to  the  Vsource
            -----------------
Companies  forthwith  upon the request of any Vsource Company or the termination
of  his  employment  or promptly thereafter, all other properly belonging to the
Vsource  Companies.

11.     DAMAGES.  Employee  acknowledges that the Company may suffer irreparable
harm,  which  cannot readily be measured by monetary terms, if Employee breaches
his  obligations  under  Section  9  or  any other section.  Employee agrees and
acknowledges  that,  in  the  event  of  any  such  breach, the Company shall be
entitled  to  cancel  any  and  all shares, and/or options or rights to purchase
shares, of its or Vsource's capital stock received by the Employee and/or cancel
Employees  rights  to receive additional compensation pursuant to Section 2 or 3
as compensation for services rendered.  Employee further acknowledges and agrees
that  the  Company  may  obtain  injunctive  or  other  equitable relief against
Employee  to  prevent  or  restrain  such  breach  causing  such harm; provided,
however,  that  where such breach involves subject matter that is susceptible of
being  cured,  Employee  will  cure  such breach as promptly as practicable upon
notice  of such breach to Employee.  Such injunctive relief shall be in addition
to  any  other  remedies  the Company might have under this Agreement or at law.

12.     MISCELLANEOUS.

     a.     Notice.  Any  notices  or other communications to Employee or to the
            ------
Company  under  or  relating  to  this  Agreement must be in writing and will be
deemed  given  when delivered in person or sent by facsimile transmission to the
Company  or Employee, as the case may be, at the Company's principal offices, or
on  the  third  day after the day on which mailed to the Company or Employee, as
the case may be, by first class mail addressed to the Company or Employee at the
Company's  principal  offices,  except  that  after  the  term of this Agreement
terminates,  any  notice or other communication to Employee will be deemed given
when  delivered in person or sent by facsimile transmission, or on the third day
after  the  day  on  which mailed by first class mail, to Employee at an address
specified by Employee to the Company in the manner provided in this Section (or,
if  Employee  does  not specify an address, at the Company's principal offices).

     b.     No  Duplication.  The  payments  and  benefits  received by Employee
            ---------------
hereunder  are  in  addition  to,  and not duplicative of, payments and benefits
received  by  Employee under Employee's employment and non-competition agreement
with  NetCel360  Hong  Kong  Limited  dated  as  of  the  same  date  hereof.

                                      -6-
<PAGE>
     c.     Entire  Agreement;  Amendment.  This Agreement represents the entire
            -----------------------------
understanding  of  the  parties  with  respect to the subject matter hereof.  No
termination,  revocation,  waiver, modification, amendment or supplement to this
Agreement  shall  be  binding unless consented to in writing by Employee and the
Company.

     d.     Governing Law.  This Agreement shall be interpreted and construed in
            -------------
accordance  with  the laws of Delaware, without giving effect to the conflict of
laws  provisions  thereof.

     e.     Interpretation.  As  used  in  this  Agreement, the masculine gender
            --------------
shall  include  the  feminine  or neuter gender and the plural shall include the
singular  wherever  appropriate.  The titles of the paragraphs and sections have
been inserted as a matter of convenience of reference only and shall not control
or  affect the meaning or construction of any of the terms or provisions hereof.
Nothing  herein shall be construed against or more favorably toward any party by
reason  of  any  party  having  drafted  this  Agreement  or any portion hereof.

     f.     Severability.  Any  provision  of  this  Agreement  that is invalid,
            ------------
illegal or unenforceable in any jurisdiction shall be automatically reformed and
construed  so  as  to  be valid, operative and enforceable to the maximum extent
permitted  by  law, or if no reformation is permissible, shall be ineffective to
the  extent  of  such  invalidity,  illegality  or  unenforceability  without
invalidating  or  rendering  unenforceable  the  remaining  provisions  of  this
Agreement, and any such invalidity, illegality or unenforceability shall not, of
itself, affect the validity, legality or enforceability of such provision in any
other  jurisdiction.

     g.     Counterparts.  This  Agreement  may  be  executed  in  any number of
            ------------
counterparts,  each  of  which  shall  constitute  one  and the same instrument.

     h.     No  Waiver.  No  failure  or  delay  on  the part of either party is
            ----------
exercising  any  right or power hereunder shall operate as a waiver thereof, nor
shall  any  single  or  partial exercise of any such right or power preclude any
other  right  or  power.

     i.     Previous  Employer.  Employee  hereby represents that he is under no
            ------------------
obligation  or  agreement  that  would prevent him from being an employee of the
Company or adversely impact his ability to perform the expected services for the
Company.  As  a  condition  of  employment,  no confidential documents, computer
discs,  computer  stored  information, or any other confidential properly of any
previous  employer  are to be brought on the premises or used in any way in your
employment  by  the  Company.  As  a  further  condition of employment, Employee
agrees  not to use or disclose the trade secrets or confidential information, if
any,  of  a  previous  employer  in  connection with Employee's services for the
Company.

                                      -7-
<PAGE>
     IN  WITNESS  WHEREOF, the parties have caused this Agreement to be executed
as  of  the  date  first  above  written.

                                               NetCel360.com  Ltd

                                               By:  /s/  Phillip  E.  Kelly
                                                    --------------------------
                                                    Name:  Phillip  E.  Kelly
                                                    Title:  Director

                                               By:  /s/  Dennis  M.  Smith
                                                    -------------------------
                                                    Dennis  M.  Smith

Nationality:  US  Citizen

                                      -8-
<PAGE>

                    ________________________________________

                    EMPLOYMENT AND NON-COMPETITION AGREEMENT
                    ________________________________________

                                 BY AND BETWEEN

                           NETCEL360 HONG KONG LIMITED

                                       AND

                                 DENNIS M. SMITH

                            DATED AS OF JUNE 22, 2001

<PAGE>
This  EMPLOYMENT  AND  NON-COMPETITION  AGREEMENT dated as of June 22, 2001 (the
"Effective  Date"),  by  and  between  NetCel360  Hong Kong Limited, a Hong Kong
company  (the  "Company"),  and  Dennis  M.  Smith  ("Employee").

     In  consideration  of  Employee's  continued employment by the Company, the
parties  hereto  agree  as  follows:

1.     EMPLOYMENT.  Subject  to  earlier termination in accordance with Sections
contained  within, this Agreement shall be an at-will agreement commencing as of
the  Effective  Date.

     a.     Duties.  The  Company  agrees to employ Employee and Employee agrees
            ------
to serve the Company, as its Chief Strategy Officer, subject to the direction of
the  Board of Directors of the Company (the "Board"), and to have such authority
and  duties relative to the operation of the Company as may be determined by the
Board.

     b.     Term.  The  initial  term  of  this  Agreement  shall  be  from  the
            ----
Effective  Date  hereof until the day that is two years after the Effective Date
(the  "Initial  Term").  This Agreement shall renew automatically for additional
one (1) year terms unless either party gives notice of termination not less than
90  days  prior  to  the  end  of  the  existing  term.

     c.     Best  Efforts.  During  the  term  of  his  employment  under  this
            -------------
Agreement,  Employee  shall devote his full business time, attention, skill, and
efforts  to  the  faithful performance of his duties hereunder, and will use his
best  efforts  to  advance  the  interests  of the Company, the Company's parent
company  and  any  subsidiaries  thereof  (the  "Vsource  Companies").

     d.     Eligibility.  This  Agreement  and the benefits contained herein are
            -----------
contingent  upon  Employee's  being  authorized  to  work and reside in the host
country  in  which the Company elects to base Employee (the "Host Country").  If
Employee  loses  his  authorization to work in the Host Country at any time, for
any  reason  during  the  life  of  this  Agreement,  the  Company will consider
Employee's  circumstances, but may, at its sole discretion, consider all, or any
portion  of  this  Agreement  void.

     e.     Statutory  Benefits.  Employee  understand  and  agree  that  the
            -------------------
differential  payments  and  adjustments  described  below  as well as any other
allowances  or  gratuities  provided by the Company under this Agreement are, at
the election of the Company, in substitution for the statutory benefits required
under  the laws of the Host Country to compensate employees who are not entitled
to  receive  these  contractual  benefits.

2.     COMPENSATION.  The  Company  shall  pay to Employee, as consideration for
the services to be rendered by Employee hereunder, a base salary of US$66,562.50
per year (the "Base Salary").  Employee shall be eligible for a target incentive
bonus  ("Bonus") equal to 100% of Employee's Base Salary, which shall be payable
upon  the  achievement  of  performance  targets  to  be set by the Compensation
Committee  (the  "Compensation Committee") of the Board of Directors of Vsource,
Inc.  ("Vsource").

3.     STOCK  OPTIONS,  RESTRICTED  STOCK  AND  SIMILAR  TYPES  OF  COMPENSATION
BENEFITS.  Stock  option  grants,  participation in restricted stock programs or
deferred  compensation  programs  and  other similar types of compensation plans
will be decided by the Board of Directors of Vsource but in any event will be on
generally  the  same  terms  and  conditions  made available to other members of
senior  management  of  the  Vsource  Companies.

<PAGE>
4.     BENEFITS.  Employee  is entitled to participate in the Company's programs
for  medical,  dental,  vision, and retirement coverage provided by the Company.
All claims against health services should be submitted to the relevant insurance
provider.  In  addition,  Employee  shall  receive  the  following  benefits:

     (a)     Housing:  Employee  will  be reimbursed for all housing expenses up
             -------
to  HK$85,000  per  month  (inclusive  of  rent,  management fees and government
rates),  plus  all  utilities.

     (b)     Education:  Employee will be reimbursed for the cost of tuition and
             ---------
related  expenses  for  one  child  attending  Hong  Kong  International School.

5.     EXPENSES.  Upon presentation of proper vouchers, receipts or other proof,
Employee  shall  be reimbursed promptly by the Company for all reasonable travel
and  other  expenses  incurred  by  Employee  in  connection with performing his
employment  obligations  hereunder.

6.     VACATIONS.  Employee  shall  be  entitled to four (4) weeks paid vacation
per  year  during  the  term  of  his  employment.

7.     TERMINATION  OF  EMPLOYMENT.

     a.     By  the  Employee.  Employee's  employment  may  be  terminated  by
            -----------------
Employee, without cause (a "Voluntary Termination") (i) during the Initial Term,
at any time during the period comprised of the last 90 days of the Initial Term,
and  (ii)  at any time after the Initial Term, in each case upon 90 days written
notice  to  the  Company.

     b.     By  the  Company.  Employee's  employment  may  be terminated by the
            ----------------
Company:

          i.     immediately,  in  the  event  that (1) Employee is convicted or
     pleads guilty or nolo contendere to a felony or a crime of moral turpitude,
     (2)  the  Board  determines  in  good  faith that Employee has been grossly
     negligent  or  acted  dishonestly to the material detriment of the Company,
     (3)  Employee  willfully disobeys the instructions or mandates of the Board
     and  such  disobedience  continues  after Employee is afforded a reasonable
     opportunity  to cure such disobedience, or (4) the Board makes a good faith
     determination  that  Employee  has  engaged in actions amounting to willful
     misconduct  or  failed  to  perform  his  duties hereunder and such failure
     continues  after  Employee  is afforded reasonable opportunity to cure such
     failure (each of (1), (2), (3) or (4), refereed to herein as a "Termination
     for  Actual  Cause");  or

          ii.     immediately,  in  the  event  that  Employee  is  indicted  or
     otherwise  formally charged with a felony or a crime of moral turpitude, in
     which  case  the  Board  may,  upon  three (3) days written notice, suspend
     Employee's  employment  by  the Company. Thereafter, all payments of salary
     and  bonuses,  if  any, to which Employee otherwise would be entitled under
     this  Agreement  shall  be paid into an interest bearing escrow account. In
     the  event that Employee shall be acquitted of such charges or such charges
     shall  otherwise be dismissed, Employee shall be reinstated as an employee,
     and all salary and accrued bonuses paid into escrow, plus accrued interest,

                                      -2-
<PAGE>
     shall  be  paid  to  Employee.  In the event Employee shall be convicted or
     pleads  guilty  or  nolo  contendere  to such charges and his employment is
     terminated  hereunder; all salary and accrued bonuses paid into escrow plus
     accrued  interest,  shall  be paid over to the Company, and for purposes of
     this Agreement, Employee's employment shall be deemed to have terminated as
     of  the  date  of  his  suspension.

          iii.     the  Board  of  Directors,  in  its  discretion,  resolves to
     terminate  Employee's  employment for any reason other than those set forth
     in  sub-sections  b(i)  or  b(ii)  above,  upon 90 days notice to Employee.

     c.     Death of Employee.  In the event of Employee's death during the term
            -----------------
of  his  employment,  Employee's  employment pursuant to this Agreement shall be
deemed  to  have  terminated  on the last day of the calendar month during which
Employee's  death  occurred.

     d.     Disability.  In  the  event Employee is unable to perform his normal
            ----------
duties  by  reason  of  disability,  then  at  the sole discretion of the Board,
Employee's  employment  pursuant to this Agreement may be treated as having been
terminated  on  the  last  day of the calendar month during which Employee shall
have  been  deemed  disabled.  For  purposes of this Section, "disability" shall
mean the inability of Employee to perform his normal duties under this Agreement
for a cumulative period in excess of six (6) months within any twelve (12) month
period  due  to illness, injury, incapacity or other disability, either physical
or  mental.

8.   SEVERANCE.

     a.     Voluntary  Termination,  Termination for Actual Cause or Termination
            --------------------------------------------------------------------
Without  Cause.  In  the  event of Voluntary Termination, Termination for Actual
--------------
Cause  or  a  termination by the Company of Employee's employment without cause,
the  Company  shall  pay  to  Employee,  in  full  discharge  of its obligations
hereunder,  Base  Salary  through the date specified in the applicable notice as
the  termination date (the "Termination Date") of his employment; provided, that
in  the  case  of  a  Voluntary  Termination, if the Company permits Employee to
terminate  employment  on  a  date  earlier  than the Termination Date, then the
Company  shall  only  be  obligated  to  pay Employee's Base Salary through such
earlier  date;  and  provided,  further,  that in the case of termination by the
Company  of Employee's employment without cause, the Company may, at its option,
elect  to  pay Employee the Base Salary payable Employee through the Termination
Date,  and  require  Employee  to leave the Company's offices immediately or any
other  time  designated  by  the  Company  prior  to  the  Termination  Date.

     b.     Death  or Disability.  In event Employee's employment by the Company
            --------------------
terminates  on  account of Employee's death or disability, the Company shall pay
to  Employee  (or  his  estate), in full discharge of its obligations hereunder,
Employee's  Base  Salary  through  the  Termination  Date.

9.     NON-COMPETITION.  Employee  covenants  and agrees that during the term of
Employee's  employment  with  the  Company  and  for  a period (the "Non-Compete
Period")  commencing on the Termination Date and ending on the date which is one
(1)  year from the date of the final payment by the Company to Employee pursuant
to  this  Agreement,  Employ will refrain from: (i) directly or indirectly (as a

                                      -3-
<PAGE>
director,  officer,  employee,  manager,  consultant,  independent  contractor,
advisor  or  otherwise) engaging in competition with, or owning any interest in,
performing  any  services  for,  participating  in  or  being connected with any
business  or  organization  which engages in competition with any of the Vsource
Companies  (ii)  soliciting  directly  or indirectly the patronage of any person
with  whom Employee has had personal contact or dealings on behalf of any of the
Vsource  Companies during the twelve (12) month period immediately preceding the
Termination  Date,  or  (iii)  directly  or indirectly employing, soliciting for
employment,  or advising or recommending to any other person that they employ or
solicit  for  employment,  any  employee  of  any  of  the  Vsource  Companies.

     In  connection  with  the  foregoing provisions of this Section 9, Employee
represents that his experience, capabilities and circumstances are such that the
provisions  of these Sections will not prevent him from earning a livelihood and
that  the  limitations set forth herein are reasonable and properly required for
the  adequate  protection  of  the  Company.

9.   CONFIDENTIAL  INFORMATION.

     a.     Non-Disclosure.  Employee  agrees  not  to  use  other  than for the
            --------------
benefit  of  the  Vsource Companies and to keep confidential, during the term of
Employee's  employment  with  the  Company  and  for  at  least  two  (2)  years
thereafter,  all  information  about  the  Vsource  Companies  which the Vsource
Companies  treat  as  confidential,  including,  but not limited to, information
about  customers,  marketing plans, marketing techniques, technical information,
and possible new products or services, except that Employee will not be required
to  keep  particular  items  of  information  confidential  after those items of
information  become  generally  available  to  the  public  without  a breach by
Employee  of  Employee's obligations under this Section.  Employee covenants and
agrees  that  except in the performance of his duties hereunder, he will not, at
any  time,  directly  or  indirectly,  without  the prior written consent of the
Company,  use  or  disclose  to  any  person  any  confidential  or  proprietary
information  ("Confidential  Information")  obtained  or  developed by him while
employed  by  the  Company  relating  to  the business of the Vsource Companies,
except  information which at the time (i) is available to others in the business
or generally known to the public other than as a result of disclosure by him not
permitted  hereunder,  (ii)  is  lawfully acquired from a third party who is not
obligated  to  a  Vsource  Company to maintain such information in confidence or
(iii)  is used in any dispute or proceedings between the parties and/or Employee
is legally compelled to disclose such information; provided, however, that prior
                                                   --------  -------
to  any  such  compelled disclosure, Employee will (a) assert the privileged and
confidential  nature  of  the  Confidential  Information against the third party
seeking disclosure and (b) cooperate fully with the Company or any other Vsource
Company  in protecting against any such disclosure and/or obtaining a protective
order  narrowing  the  scope  of  such disclosure and/or use of the Confidential
Information.  In  the  event  that  such  protection  against  disclosure is not
obtained,  Employee  will  be entitled to disclose the Confidential Information,
but  only  as  and to the extent necessary to legally comply with such compelled
disclosure.

     b.     Disclosure  to the Company.  Employee shall disclose promptly to the
            --------------------------
Company  all  new  discoveries,  ideas,  formulae, products, methods, processes,
designs,  trade secrets, copyrightable material, patentable inventions, or other
useful  technical information or know-how and all improvements, modifications or
alterations  of  existing  discoveries  made,  discovered,  or developed by him,
either  alone  or  in  conjunction  with any other person during the term of his

                                      -4-
<PAGE>
employment  by  the  Company,  or  using  the  Vsource  Companies'  materials or
facilities,  which  discoveries  or  developments are based on, derived from, or
make  use  of  any information directly related to the business disclosed to, or
otherwise  acquired  by,  Employee  from any of the Vsource Companies during his
employment  by  the  Company.  Employee  agrees  that  any  copyright,  patent,
trademark, or other proprietary rights in any such discoveries shall be the sole
and  exclusive  property  of the Company, and none of the Vsource Companies need
account  to  Employee  for  any  revenue  or  profit  derived  therefrom.  If by
operation  of  law or otherwise, any or all of the items set forth in Section 9,
or  any  component  or  element  thereof,  is  considered to be the intellectual
property  right of Employee, Employee hereby agrees to irrevocably assign to the
Company,  its  successor  and  assigns,  ownership  of  all  United  States  and
international  copyrights  and  all other intellectual property rights available
with  respect  to  each  such element or item.  Employee shall be deemed to have
granted  the  Company  an irrevocable power of attorney to execute as Employee's
agent any and all documents (including copyright registrations) deemed necessary
by  the  Company to perfect the Company's intellectual properly rights in and to
each  of  the  items  set  forth  in  this  Section.

     c.     Trade  Secrets.  Employee  agrees, in order to effectuate the intent
            --------------
of the parties hereunder with respect to confidentiality of the trade secrets of
the  Vsource  Companies,  to  return to the Vsource Companies forthwith upon the
request  of  a  Vsource Company or the termination of his employment or promptly
thereafter,  all  documents, materials, photographs, memorandums, and all copies
or  reproductions  hereof,  or  any  property  of  a similar or different nature
containing  information  relating  to  the  business  or  other  Confidential
Information,  whether  such  material  was  furnished  by  a Vsource Company, or
otherwise.  Employee  further  agrees  to  use  his best efforts and to exercise
utmost  diligence  to  protect  and  guard  and keep secret and confidential all
Confidential  Information  that  shall come into his possession by reason of his
employment  by  the  Company.

     d.     Company  Property.  Employee  agrees  to  return  to  the  Vsource
            -----------------
Companies  forthwith  upon the request of any Vsource Company or the termination
of  his  employment  or promptly thereafter, all other properly belonging to the
Vsource  Companies.

11.     DAMAGES.  Employee  acknowledges that the Company may suffer irreparable
harm,  which  cannot readily be measured by monetary terms, if Employee breaches
his  obligations  under  Section  9  or  any other section.  Employee agrees and
acknowledges  that,  in  the  event  of  any  such  breach, the Company shall be
entitled  to  cancel  any  and  all shares, and/or options or rights to purchase
shares, of its or Vsource's capital stock received by the Employee and/or cancel
Employees  rights  to receive additional compensation pursuant to Section 2 or 3
as compensation for services rendered.  Employee further acknowledges and agrees
that  the  Company  may  obtain  injunctive  or  other  equitable relief against
Employee  to  prevent  or  restrain  such  breach  causing  such harm; provided,
however,  that  where such breach involves subject matter that is susceptible of
being  cured,  Employee  will  cure  such breach as promptly as practicable upon
notice  of such breach to Employee.  Such injunctive relief shall be in addition
to  any  other  remedies  the Company might have under this Agreement or at law.

12.  MISCELLANEOUS.

     a.     Notice.  Any  notices  or other communications to Employee or to the
            ------
Company  under  or  relating  to  this  Agreement must be in writing and will be
deemed  given  when delivered in person or sent by facsimile transmission to the

                                      -5-
<PAGE>
Company  or Employee, as the case may be, at the Company's principal offices, or
on  the  third  day after the day on which mailed to the Company or Employee, as
the case may be, by first class mail addressed to the Company or Employee at the
Company's  principal  offices,  except  that  after  the  term of this Agreement
terminates,  any  notice or other communication to Employee will be deemed given
when  delivered in person or sent by facsimile transmission, or on the third day
after  the  day  on  which mailed by first class mail, to Employee at an address
specified by Employee to the Company in the manner provided in this Section (or,
if  Employee  does  not specify an address, at the Company's principal offices).

     b.     No  Duplication.  The  payments  and  benefits  received by Employee
            ---------------
hereunder  are  in  addition  to,  and not duplicative of, payments and benefits
received  by  Employee under Employee's employment and non-competition agreement
with  NetCel360.com  Ltd  dated  as  of  the  same  date  hereof.

     c.     Entire  Agreement;  Amendment.  This Agreement represents the entire
            -----------------------------
understanding  of  the  parties  with  respect to the subject matter hereof.  No
termination,  revocation,  waiver, modification, amendment or supplement to this
Agreement  shall  be  binding unless consented to in writing by Employee and the
Company.

     d.     Governing Law.  This Agreement shall be interpreted and construed in
            -------------
accordance  with the laws of Hong Kong, without giving effect to the conflict of
laws  provisions  thereof.

     e.     Interpretation.  As  used  in  this  Agreement, the masculine gender
            --------------
shall  include  the  feminine  or neuter gender and the plural shall include the
singular  wherever  appropriate.  The titles of the paragraphs and sections have
been inserted as a matter of convenience of reference only and shall not control
or  affect the meaning or construction of any of the terms or provisions hereof.
Nothing  herein shall be construed against or more favorably toward any party by
reason  of  any  party  having  drafted  this  Agreement  or any portion hereof.

     f.     Severability.  Any  provision  of  this  Agreement  that is invalid,
            ------------
illegal or unenforceable in any jurisdiction shall be automatically reformed and
construed  so  as  to  be valid, operative and enforceable to the maximum extent
permitted  by  law, or if no reformation is permissible, shall be ineffective to
the  extent  of  such  invalidity,  illegality  or  unenforceability  without
invalidating  or  rendering  unenforceable  the  remaining  provisions  of  this
Agreement, and any such invalidity, illegality or unenforceability shall not, of
itself, affect the validity, legality or enforceability of such provision in any
other  jurisdiction.

     g.     Counterparts.  This  Agreement  may  be  executed  in  any number of
            ------------
counterparts,  each  of  which  shall  constitute  one  and the same instrument.

     h.     No  Waiver.  No  failure  or  delay  on  the part of either party is
            ----------
exercising  any  right or power hereunder shall operate as a waiver thereof, nor
shall  any  single  or  partial exercise of any such right or power preclude any
other  right  or  power.

     i.     Previous  Employer.  Employee  hereby represents that he is under no
            ------------------
obligation  or  agreement  that  would prevent him from being an employee of the
Company or adversely impact his ability to perform the expected services for the
Company.  As  a  condition  of  employment,  no confidential documents, computer

                                      -6-
<PAGE>
discs,  computer  stored  information, or any other confidential properly of any
previous  employer  are to be brought on the premises or used in any way in your
employment  by  the  Company.  As  a  further  condition of employment, Employee
agrees  not to use or disclose the trade secrets or confidential information, if
any,  of  a  previous  employer  in  connection with Employee's services for the
Company.

                                      -7-
<PAGE>
     IN  WITNESS  WHEREOF, the parties have caused this Agreement to be executed
as  of  the  date  first  above  written.

                                              NetCel360  Hong  Kong  Limited

                                              By:  /s/  Phillip  E.  Kelly
                                                   --------------------------
                                                   Name:  Phillip  E.  Kelly
                                                   Title:  Director

                                              By:  /s/  Dennis  M.  Smith
                                                   --------------------------
                                                   Dennis  M.  Smith

Nationality:  US  Citizen

                                      -8-
<PAGE>April  4,  2001

Mr.  Jack  Cantillon
Present

Dear  Jack,

Congratulations,  and welcome to NetCel360 Sdn Bhd ("NetCel360"). We are pleased
to  confirm  our  offer  of  employment  to you to join us as Senior VP - Client
Distribution  Services (final title to be confirmed), reporting to the Office of
the Chairman, located in Kuala Lumpur, under the terms specified in this letter,
subject  to  the  reference  checks  currently  underway.

1.     DATE  OF  HIRE

Your  date  of  hire will be April 9, 2001 or upon approval of your work permit,
whichever  is  later.

2.     DUTIES

This  offer  is  indicative  of an at-will agreement where we employ you and you
agree  to  contribute  to  the  company  in  line with directions and objectives
established  for  you  by your Team Leader.  During the term of your employment,
you  shall  devote  your  full  business  time,  attention, skill and efforts to
advance  the  interests  to  achieve  success  for  the  company.

Based  on  business  needs  your  role and responsibilities may be reassigned or
modified.  We  reserve the right to assign this agreement and to transfer you to
other  departments, locations, subsidiaries or associated companies in line with
organizational  goals.

3.     PROBATION  PERIOD

Your  probation  period  is  3-month,  from  the  effective  date  of  hire.

4.     HOURS  OF  WORK

Your  normal hours of work are 40 hours a week Monday to Friday, with a one-hour
break  for  lunch  each  day.

NetCel360  is a professional organization whose business is driven by customers'
needs.  In  addition  to  the usual business hours, you will be expected to work
the  hours  necessary to achieve your individual objectives and to meet business
needs.

5.     BASE  SALARY

Your  basic  salary  will  be  US$12,594  per month, paid in local currency. The
elements of your package must conform to prevailing company policy and practice.

All compensation matters, particularly related to salary and stock options, must
be  kept  in  the  strictest  confidence.  Therefore, please do not divulge such
information  to  unauthorized  people  inside  or  outside  Netcel360.

6.     GUARANTEED  BONUS

You  will be eligible for a year-end bonus, equal to one (1) month's base salary
in  line with local country laws and norms, provided you have completed one full
year  of  service.  In  the  event  that  you  have not completed a full year of
service,  you will receive the payout of the year-end bonus on a pro-rated basis

<PAGE>
                                      -2-

according  to the period of the continuous service in that calendar year, as and
if  required  by  local  country  law.

7.     VARIABLE  PAY

We  believe in sharing in the success of our company with our team members.  You
will  be  eligible  to  participate  in NetCel360's Bonus Plan.  The measurement
targets  against  which  payout  will  be determined will be communicated to you
shortly.  Your  target  bonus  will  be  50% of your guaranteed annual salary of
US$163,720 and payment will be based on your performance against the established
metrics  and  company  policy.

8.     STOCK  OPTIONS

The  grant  of  options  to  purchase  stock is one of the ways we will foster a
strong  partnership  in  building  NetCel360.  The  terms and conditions of your
stock options will be set forth in a written stock option agreement that will be
provided  to you at the beginning of the next fiscal quarter following your date
of  hire.

9.     ANNUAL  LEAVE

Annual  leave  accrues  at  the  rate of 15 days per annum.  You may avail of an
additional 5 days per annum for personal reasons. No carry-over of leave will be
allowed  unless  specifically  approved by your Team Leader in line with company
policy.

Leave  shall  be taken at such times as shall be mutually agreed upon by you and
your  Team  Leader,  having  regard  to  NetCel360's  business  needs  and  your
responsibilities.  You  shall  be entitled to observe all local country holidays
as  designated  by  the  NetCel360's  annual  holiday  schedule.

13.     BENEFITS

You  are  entitled  to  participate  in  the  benefits  programs provided by the
Company,  based  on  your  eligibility as per company policy and practice, which
currently  exists  or  may  be  adopted  in  the future.  This will include your
composite  allowance  equal  to  US$2,368  per  month payable in local currency.

14.     EXPENSES

Upon  presentation  of  proper  vouchers,  receipts or other proof, you shall be
reimbursed  promptly  by  NetCel360 for all reasonable travel and other expenses
incurred  in  connection  with  performing  your  employment  obligations.

15.     TERMINATION  OF  EMPLOYMENT

Notice  Period
--------------

This  Agreement  may  be terminated by you without Cause or by NetCel360 without
Cause  on  3-month's  notice.  NetCel360 may also at its election terminate this
Agreement  without  Cause  without  notice  by
paying  you  the  salary payable during the term of such notice period, in which
case  it  may  require  you  to
leave  NetCel360's  offices  prior  to  the  Termination  Date.

This  Agreement  may  be  terminated  by  NetCel360  for  Cause  without notice.

Termination  During  Probation
------------------------------

<PAGE>
                                      -3-

Either  party can terminate this Agreement during the probation period by giving
the  other  party  45  days  advance  notice. NetCel360 may also at its election
terminate  this  Agreement  during the probation period without notice by paying
you  the  salary payable during the term of such notice period, in which case it
may  require  you  to  leave  NetCel360's offices prior to the Termination Date.

Severance  Pay
--------------

In the event your employment is terminated voluntarily, without Cause, for Cause
or  on account of death or disability, NetCel360shall pay you, in full discharge
of its obligations hereunder, salary through the Termination Date.  In addition,
in case of termination due to death or disability, the Company shall pay you (or
your  estate),  a pro-rata portion of any additional compensation for the period
in  which  your  employment is terminated, accrued through the Termination Date.

16.     DEFINITIONS;  INTERPRETATION

Terms  not  otherwise  defined in this Agreement shall have the meaning given in
NetCel360's  Team  Member  Reference Handbook, as it may be revised from time to
time.  The  provisions of this Agreement should be read in conjunction with, and
are  supplemented  by,  the  Team  Member  Reference  Handbook.

17.     NON-COMPETITION  AND  CONFIDENTIALITY

You  are subject to the non-competition and confidentiality provisions set forth
in  Attachment  A  to  this  Agreement.

18.     DATA  PRIVACY  CONSENT

With  acceptance  of  this  offer,  you  permit  the Company to transfer various
personnel  and  employment  data  concerning and relating to you (via electronic
mail or fax) to the corporate entities or legitimate third parties assisting the
Company  in  implementation,  administration  and  management of programmes. You
understand  and  acknowledge  that  all  appropriate security measures to ensure
confidentiality  will  be  maintained.
19.     CODE  OF  CONDUCT

NetCel360 people set the standard for ethical business conduct.  As part of your
employment,  you  will  be  required  to  review  our  Code of Conduct with your
supervisor  and  agree  to  comply.  We  will  outline the relevant details that
pertain  to  standard of business behaviour that we expect all employees to live
by.  It  is  important  for  you  to  fully  understand  this philosophy and the
policies  and  procedures  governing  it.

It  is  an expressed condition of your employment with NetCel360 that you engage
your  self  exclusively in the company's business and do not undertake any other
form  of  employment  which  may  conflict  with  the  company's business in any
respect.

Your  work  will  be  subject  to  the  rules  and  regulations of NetCel360, as
promulgated  and  modified  from  time  to  time,  in  relation to your conduct,
discipline  and  other  matters.  In  addition  to the above, all such rules and
regulations as may be in operation at the time of your accepting the appointment
with  NetCel360  may  also  be  amended  or  altered  from  time  to time at the
discretion  of  NetCel360  and  will  apply  to  you.

20.     SEVERABILITY

<PAGE>
                                      -4-

Any provision of this Agreement that is invalid, illegal or unenforceable in any
jurisdiction  shall  be  automatically reformed and construed so as to be valid,
operative  and  enforceable  to  the  maximum  extent permitted by law, or if no
reformation  is  permissible,  shall  be  ineffective  to  the  extent  of  such
invalidity,  illegality  or  unenforceability  without invalidating or rendering
unenforceable  the  remaining  provisions  of  this  Agreement,  and  any  such
invalidity,  illegality  or  unenforceability  shall  not, of itself, affect the
validity,  legality  or  enforceability  of  such  provision  in  any  other
jurisdiction.

21.     GOVERNING  LAW;  JURISDICTION

This Agreement shall be interpreted and construed in accordance with the laws of
Malaysia, without giving effect to the conflict of laws provisions thereof.  Any
suit,  action or proceeding seeking to enforce any provision of, or based on any
matter  arising out of or in connection with, this Agreement or the transactions
contemplated hereby shall be brought against any of the parties in the courts of
Malaysia,  and  each  of the parties hereby consents to the jurisdiction of such
courts  and  waives  any  objection  to  venue  laid  therein.

22.     WORK  PERMIT  APPLICATION

Our  offer  of  employment  to you is subject to the work permit application and
governed  by the rules and regulations enforced by the immigration department of
Malaysia  with  regards  to  foreign  employment.  In the event your work permit
application  is  not  approved,  this employment will be deemed null & void with
immediate  effect.

This  letter  is valid for a period of ten (10) days from the date of this offer
letter.  To  indicate your acceptance of this offer, please sign and return this
original  offer  letter  with  your start date indicated to the undersigned  and
retain  a  copy  for  your  records.

We are very pleased to welcome you to the NetCel360 family.  Should you have any
questions,  or  desire  further  information, please do not hesitate to call us.

Yours  sincerely

/S/  PRITHVI  SHERGILL
________________________
Talent  Capability  Management
NetCel360  Sdn  Bhd

ACCEPTANCE:

I, the undersigned hereby accept the offer and agree to the terms and conditions
as  stipulated  in  this Agreement and Attachment A and will comply with all the
regulations  and  policies  laid  down  by  NetCel360  from  time  to  time.

Signature:   /S/  JACK CANTILLON
             ________________________

Date:   April 4, 2001

<PAGE>
                                      -5-

                                                                  ATTACHMENT 'A'

                          EMPLOYEE AGREEMENT REGARDING
                        NON-COMPETITION & NON-DISCLOSURE

In  consideration  of  my  employment  by  NetCel360  Sdn  Bhd  ("Company"), its
successors  and  assignees,  I,  hereby  agree  as  follows:

NON-COMPETITION
---------------

Employee covenants and agrees that during the term of Employee's employment with
the  Company,  the  Employee  will  refrain  from:

     (i)  directly  or  indirectly  (as  a director, officer, employee, manager,
          consultant,  independent contractor, advisor or otherwise) engaging in
          competition  with,  or owning any interest in, performing any services
          for,  participating  in  or  being  connected  with  any  business  or
          organisation  which engages in competition with the Company, NetCel360
          Holdings  Limited  or  any  subsidiary  thereof  (collectively,
          "NetCel360"),

     (ii) soliciting  directly  or  indirectly  the patronage of any person with
          whom  Employee  has  had  personal  contact  or  dealings on behalf of
          NetCel360  thereof  during  the  twelve  (12) month period immediately
          preceding  the  Termination  Date  for  personal  gain,  or

     (iii)  directly  or  indirectly  employing,  soliciting  for employment, or
          advising  or  recommending  to  any  other  person that they employ or
          solicit  for  employment,  any  employee  of  NetCel360.

CONFIDENTIAL  INFORMATION
-------------------------

Non-Disclosure
--------------

Employee agrees not to use other than for the benefit of the Company and to keep
confidential,  during the term of Employee's employment with the Company and for
at  least  two  (2) years thereafter, all information  about NetCel360 which the
Company  or  any  of its subsidiaries treats as confidential, including, but not
limited  to, information about customers, marketing plans, marketing techniques,
technical  information,  and  possible  new  products  or  services, except that
Employee  will  not  be  required  to  keep  particular  items  of  information
confidential  after those items of information become generally available to the
public  without  a  breach  by  Employee  of  Employee's  obligations under this
Section.

Employee agrees that prior to speaking with the any member of the media industry
-  press,  radio,  television  or  web - during or after his employment with the
Company  will  inform and obtain concurrence from the Company prior to doing so.

Employee  covenants  and agrees that except in the performance of his/her duties
hereunder,  he  will not, at any time, directly or indirectly, without the prior
written  consent  of the Company, use or disclose to any person any confidential
or proprietary information ("Confidential Information") obtained or developed by
him/her  while  employed  by  the Company relating to the business of NetCel360,
except  information  which  at  the  time:

(i)  is  available  to  others  in the business or generally known to the public
other  than  as  a  result  of  disclosure  by  him/her not permitted hereunder,

(ii)  is  lawfully acquired from a third party who is not obligated to NetCel360
to  maintain  such  information  in  confidence  or

<PAGE>
                                      -6-

(iii)  is used in any dispute or proceedings between the parties and/or Employee
is legally compelled to disclose such information; provided, however, that prior
                                                   --------  -------
to  any  such  compelled  disclosure,  Employee  will:

(a)  assert  the  privileged  and  confidential  nature  of  the  Confidential
Information  against  the  third  party  seeking  disclosure  and

(b)  cooperate  fully with the Company in protecting against any such disclosure
and/or  obtaining  a  protective  order  narrowing  the scope of such disclosure
and/or  use  of  the  Confidential  Information.

In  the  event that such protection against disclosure is not obtained, Employee
will  be  entitled  to disclose the Confidential Information, but only as and to
the  extent  necessary  to  legally  comply  with  such  compelled  disclosure.

Disclosure  to  the  Company
----------------------------

Employee  shall  disclose  promptly to the Company and assign all his/her right,
title  and  interest in all new discoveries, ideas, formulae, products, methods,
processes,  designs,  trade  secrets,  copyrightable  material,  patentable
inventions,  or  other  useful  technical  information  or  know-how  and  all
improvements,  modifications  or  alterations  of  existing  discoveries  made,
discovered,  or  developed by him, either alone or in conjunction with any other
person  during  the  term  of  his/her  employment  by  the  Company,  or  using
NetCel360's materials or facilities, which discoveries or developments are based
on,  derived  from,  or  make  use  of  any  information directly related to the
business  disclosed to, or otherwise acquired by, Employee from NetCel360 during
his/her  employment  by  the  Company.

Employee  agrees  that  any  copyright,  patent, trademark, or other proprietary
rights  in  any such discoveries shall be the sole and exclusive property of the
Company,  and the Company need not account to Employee for any revenue or profit
derived  therefrom.

If  by  operation  of law or otherwise, any or all of the items set forth in the
sections  documented,  or  any component or element thereof, is considered to be
the  intellectual  property  right  of  Employee,  Employee  hereby  agrees  to
irrevocably  assign  to the Company, its successor and assigns, ownership of all
the  jurisdiction  in  which  Employee  is  located,  United  States  and  other
international  copyrights  and  all other intellectual property rights available
with  respect  to  each  such  element  or  item.

Employee  shall  be  deemed  to have granted the Company an irrevocable power of
attorney  to  execute  as  Employee's  agent  any  and  all documents (including
copyright  registrations)  deemed  necessary  by  the  Company  to  perfect  the
Company's  intellectual property rights in and to each of the items set forth in
these  sections.

In  the  case  where  an  Employee enters into a new business venture or takes a
financial  stake  in  another  enterprise  during  his  employment  with us, the
Employee  is  required  to inform the Company of this event prior to doing so to
ensure  there  is  no  conflict  of  interest.

Trade  Secrets
--------------
Employee agrees, in order to effectuate the intent of the parties hereunder with
respect to confidentiality of the trade secrets of the Company, to return to the
Company  forthwith upon the request of the Company or the termination of his/her
employment  or  promptly  thereafter,  all  documents,  materials,  photographs,
memorandums,  and  all  copies  or  reproductions  thereof, or any property of a
similar  or  different nature containing information relating to the business of
NetCel360 or other Confidential Information, whether such material was furnished
by NetCel360, or otherwise.  Employee further agrees to use his/her best efforts
and  to  exercise  utmost  diligence  to  protect  and guard and keep secret and
confidential  all  Confidential  Information  that  shall  come  into  his/her
possession  by  reason  of  his/her  employment  by  the  Company.

<PAGE>
                                      -7-

The  Employee  represents  that  he/she is under no obligation or agreement that
would  prevent  him/her  from  being  an  employee  of the Company or which will
adversely  impact  his/her  ability  to  perform  the  expected  services.  As a
condition  of  employment,  the  Employee hereby acknowledges and agrees that no
confidential documents, computer discs, computer stored information or any other
confidential property of any previous employer are to be brought on the premises
or  used  in  any  way  in  his/her  employment  with  the Company. As a further
condition  of  employment,  the Employee agrees not to use or disclose the trade
secrets  or  confidential  information,  if  any,  of  a  previous  employer  in
connection  with  his/her  services  with  the  Company.

Company  Property
-----------------
The  Employer shall use only licensed software in accordance with Company policy
and  applicable  license  agreements.

Employee  agrees  to  return  to  the  Company forthwith upon the request of the
Company  or  the  termination  of his/her employment or promptly thereafter, all
other  property  belonging  to  NetCel360.

DAMAGES
-------

Employee acknowledges that the Company may suffer irreparable harm, which cannot
readily be measured in monetary terms, if Employee  breaches his/her obligations
under  any  of  the  sections  above  or  any  other  section.

Employee  agrees  and  acknowledges  that,  in the event of any such breach, the
Company shall be entitled to cancel any and all shares, and/or options or rights
to  purchase shares, of its capital stock received by the Employee and/or cancel
employee's  rights  to  receive  additional  compensation for services rendered.

Employee  further acknowledges and agrees that the Company may obtain injunctive
or  other  equitable  relief against Employee to prevent or restrain such breach
causing  such  harm;  provided, however, that where such breach involves subject
matter  that  is  susceptible  of being cured, Employee will cure such breach as
promptly as practicable upon notice of such breach to Employee.  Such injunctive
relief  shall  be in addition to any other remedies the Company might have under
this  Attachment  A  or  at  law.

The  abovesigned  Employee  hereby acknowledges that he/she understands and will
comply  with  the terms having on this day received a copy of this Attachment A.
No failure or delay on the part of either party in exercising any right or power
hereunder  shall  operate  as  a waiver thereof, nor shall any single or partial
exercise  of  any  such  right  or  power preclude any other right or power. The
Employee  further  acknowledges and agrees that the agreements contained in this
Attachment  A  shall be binding upon my heirs, executors, administrators and any
other  assignees.

<PAGE>

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