Document:

<PAGE>

                                                                    EXHIBIT 10.2

                        FIRST AMENDMENT TO LOAN AGREEMENT

     This FIRST AMENDMENT TO LOAN AGREEMENT (this "Amendment") is entered into
                                                   ---------
as of October 12, 2001, by and among CELLSTAR CORPORATION ("Parent"), each of
                                                            ------
Parent's Subsidiaries signatory hereto (together with Parent, each, an
individual "Borrower," and collectively, the "Borrowers"), and FOOTHILL CAPITAL
            --------                          ---------
CORPORATION, in its capacity as agent (the "Agent") for the Lenders (as defined
                                            -----
below),

                              W I T N E S S E T H:

     WHEREAS, the Borrowers, the Lenders (as defined therein) and Agent have
entered into that certain Loan and Security Agreement dated as of September 28,
2001 (as the same may be further modified, amended, restated or supplemented
from time to time, the "Loan Agreement"), pursuant to which the Lenders have
                        --------------
agreed to make loans and other financial accommodations to the Borrowers from
time to time; and

     HEREAS, the Borrowers have requested that the Agent and the Lenders
increase the Maximum Revolver Amount to $85,000,000 in accordance with Section
                                                                       -------
14.3 and 15.1 of the Loan Agreement, and the Agent and the Lenders have agreed
----     ----
to the requested amendment on the terms and conditions set forth herein; and

     NOW THEREFORE, in consideration of the foregoing premises and other good
and valuable consideration, the receipt and sufficiency of which are hereby
acknowledged, the parties hereto hereby agree that all capitalized terms not
otherwise defined herein shall have the meanings ascribed to such terms in the
Loan Agreement and further agree as follows:

     1.   Amendment to Section 1.1 of the Loan Agreement.
          ----------------------------------------------

          (a) Section 1.1 of the Loan Agreement, "Definitions," is hereby
                                                  -----------
modified and amended by inserting the following definitions in appropriate
alphabetical order therein (and by deleting therefrom any existing definitions
of any of the following):

          "Commitment" means, with respect to each Lender, its Commitment, and,
           ----------
with respect to all Lenders, their Commitments, in each case as such Dollar
amounts are set forth beside such Lender's name under the applicable heading on
Schedule C-1 or on the signature page of the Assignment and Acceptance pursuant
------------
to which such Lender became a Lender hereunder in accordance with the provisions
of Section 14.1.
   ------------

          "Fee Letter" means that certain fee letter, dated as of even date
           ----------
herewith, between Borrowers and Agent, in form and substance satisfactory to
Agent, together with any other fee letters which are entered into between Agent
and Borrowers after the date hereof.

<PAGE>

          "Lender" and "Lenders" have the respective meanings set forth in the
           ------       -------
preamble to this Agreement, and shall include any other Person made a party to
this Agreement in accordance with the provisions of Section 14.1.

          "Maximum Revolver Amount" means $85,000,000.
           -----------------------

          (b) Section 1.1 of the Loan Agreement, "Definitions," is hereby
                                                  -----------
modified and amended by deleting the defined terms and definitions of
"Additional Commitment," "New Lender" and "Assumption Agreement" in their
 ---------------------    ----------       --------------------
entirety.

     2.   Amendment to Section 2.1 of the Loan Agreement. Section 2.1 of the
          ----------------------------------------------
Loan Agreement, "Revolver Advances" is hereby modified and amended by deleting
                 -----------------
the reference to "$30,000,000" in subsection 2.1(a)(y)(i) in its entirety and
inserting "$42,500,000" in substitution thereof.

     3.   Amendment to Section 2.12 of the Loan Agreement. Section 2.12 of the
          -----------------------------------------------
Loan Agreement, "Letters of Credit" is hereby modified and amended by deleting
                 -----------------
the reference to "$10,000,000" in subsection 2.12(a)(ii) in its entirety and
inserting "$15,000,000" in substitution thereof.

     4.   Amendment to Section 7.13 of the Loan Agreement. Section 7.13 of the
          -----------------------------------------------
Loan Agreement, "Investments" is hereby modified and amended by deleting
                 -----------
subsection 7.13(c) in its entirety and inserting the following in substitution
thereof:

          "(c) the ownership of the Stock of any wholly-owned Subsidiary
created after the Closing Date; provided, if such new Subsidiary is a Domestic
Subsidiary at the time of its creation, it becomes a Borrower hereunder by
executing an amendment to this Agreement assuming all Obligations hereunder and
delivers to Agent all other documentation necessary to grant Agent a
first-priority perfected Lien on its assets and the parent of such new
Subsidiary executes and delivers a Stock Pledge Agreement to Agent pledging the
Stock of such new Subsidiary in favor of Agent, or, if such new Subsidiary is a
First Tier Foreign Subsidiary, at the time of its creation, Agent receives a
pledge of 65% of such First Tier Foreign Subsidiary's Stock,"

     5.   Amendment to Section 14.3 of the Loan Agreement. Section 14.3 of the
          -----------------------------------------------
Loan Agreement, "Additional Commitments" is hereby deleted in its entirety.
                 ----------------------

     6.   Amendment to Section 15.1 of the Loan Agreement. Section 15.1 of the
          -----------------------------------------------
Loan Agreement, "Amendments and Waivers" is hereby modified and amended by
                 ----------------------
deleting subsection 15.1(a) in its entirety and inserting the following in
substitution thereof:

          "(a) increase or extend any Commitment of any Lender,"

     7.   No Other Amendments. Except as otherwise expressed herein, the
          -------------------
execution, delivery and effectiveness of this Amendment shall not operate as a
waiver of any right, power or remedy of the Agent or the Lenders under the Loan
Agreement or any of the other Loan Documents, nor constitute a waiver of any
provision of the Loan Agreement or any of the other Loan Documents. Except for
the amendment set forth above, the text of the Loan Agreement

                                       2

<PAGE>

and all other Loan Documents shall remain unchanged and in full force and effect
and each Borrower hereby ratifies and confirms its obligations thereunder. This
Amendment shall not constitute a modification of the Loan Agreement or a course
of dealing with the Agent or the Lenders at variance with the Loan Agreement
such as to require further notice by the Agent or the Lenders to require strict
compliance with the terms of the Loan Agreement and the other Loan Documents in
the future, except as expressly set forth herein. Each Borrower acknowledges and
expressly agrees that the Agent and the Lenders reserve the right to, and do in
fact, require strict compliance with all terms and provisions of the Loan
Agreement and the other Loan Documents. The Borrowers have no knowledge of any
challenge to the Agent's or any Lenders' claims arising under the Loan
Documents, or to the effectiveness of the Loan Documents.

     8.   Conditions  Precedent to Effectiveness.  This Amendment shall become
          --------------------------------------
effective as of the date hereof when, and only when, the Agent shall have
received all of the following documents:

          (a)  fully executed and delivered counterparts of this Amendment by
the Borrowers, Lenders and Agent;

          (b)  a fully executed and delivered General Syndication Assignment and
Acceptance Agreement from the Lenders party thereto;

          (c)  a fully executed and delivered Fee Letter of even date herewith,
together with the fees payable thereunder; and

          (d) such other information, documents, instruments or approvals as the
Agent or the Agent's counsel may reasonably require.

     9.   Representations and Warranties of Borrowers. Each Borrower represents
          -------------------------------------------
and warrants to the Agent and the Lenders as follows:

          (a) Each Borrower is a corporation or limited partnership organized or
formed, as the case may be, validly existing and in good standing under the laws
of the jurisdiction indicated on the signature pages hereto and in all other
jurisdictions in which the failure to be so qualified reasonably could be
expected to constitute a Material Adverse Change;

          (b) The execution, delivery, and performance by each Borrower of this
Amendment and the Loan Documents to which it is a party, as amended hereby, are
within such Borrower's corporate or partnership authority, have been duly
authorized by all necessary corporate or partnership action and do not and will
not (i) violate any provision of federal, state, or local law or regulation
applicable to such Borrower, the Governing Documents of any Borrower, or any
order, judgment, or decree of any court or other Governmental Authority binding
on any Borrower, (ii) conflict with, result in a breach of, or constitute (with
due notice or lapse of time or both) a default under any material contractual
obligation of any Borrower, (iii) result in or require the creation or
imposition of any Lien of any nature whatsoever upon any properties or assets of
any Borrower, other than Permitted Liens, or (iv) require any approval of any
Borrower's shareholders, partners, or members or any approval or consent of any
Person under any material contractual obligation of any Borrower;

                                       3

<PAGE>

          (c) The execution, delivery, and performance by each Borrower of this
Amendment and the Loan Documents to which it is a party, as amended hereby, do
not and will not require any registration with, consent, or approval of, or
notice to, or other action with or by, any Governmental Authority or other
Person;

          (d) This Amendment and each other Loan Document to which each Borrower
is a party, and all other documents contemplated hereby and thereby, when
executed and delivered by each Borrower will be the legally valid and binding
obligations of such Borrower, enforceable against each Borrower in accordance
with their respective terms, except as enforcement may be limited by equitable
principles or by bankruptcy, insolvency, reorganization, moratorium, or similar
laws relating to or limiting creditors' rights generally; and

          (e) No Default or Event of Default is existing.

     10. Counterparts. This Amendment may be executed in multiple counterparts,
         ------------
each of which shall be deemed to be an original and all of which, taken
together, shall constitute one and the same agreement. In proving this Amendment
in any judicial proceedings, it shall not be necessary to produce or account for
more than one such counterpart signed by the party against whom such enforcement
is sought. Any signatures delivered by a party by facsimile transmission shall
be deemed an original signature hereto.

     11. Reference to and Effect on the Loan Documents. Upon the effectiveness
         ---------------------------------------------
of this Amendment, on and after the date hereof each reference in the Loan
Agreement to "this Agreement", "hereunder", "hereof" or words of like import
referring to the Loan Agreement, and each reference in the other Loan Documents
to "the Loan Agreement" "thereunder", "thereof" or words of like import
referring to the Loan Agreement, shall mean and be a reference to the Loan
Agreement as amended hereby.

     12. Costs, Expenses and Taxes. Borrowers agree to pay on demand all
         -------------------------
reasonable costs and expenses in connection with the preparation, execution, and
delivery of this Amendment and the other instruments and documents to be
delivered hereunder, including, without limitation, the reasonable fees and
out-of-pocket expenses of counsel for the Agent with respect thereto and with
respect to advising the Agent as to its rights and responsibilities hereunder
and thereunder.

     13. Governing Law. This Amendment shall be deemed to be made pursuant to
         -------------
the laws of the State of Georgia with respect to agreements made and to be
performed wholly in the State of Georgia, and shall be construed, interpreted,
performed and enforced in accordance therewith.

     14. Loan Document. This Amendment shall be deemed to be a Loan Document for
         -------------
all purposes.

               [THE REMAINDER OF THE PAGE IS INTENTIONALLY BLANK.]

                                       4

<PAGE>

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

                                        CELLSTAR CORPORATION,
                                        a Delaware corporation

                                        /s/ ELAINE FLUD RODRIGUEZ
                                        ----------------------------------
                                        By: Elaine Flud Rodriguez
                                        Title: Sr. VP and General Counsel

                                        CELLSTAR, LTD.,
                                        a Texas limited partnership

                                        By: National Auto Center, Inc.
                                            its General Partner

                                        /s/ ELAINE FLUD RODRIGUEZ
                                        -----------------------------------
                                        By: Elaine Flud Rodriguez
                                        Title: Sr. VP and General Counsel

                                        NATIONAL AUTO CENTER, INC.,
                                        a Delaware corporation

                                        /s/ ELAINE FLUD RODRIGUEZ
                                        ------------------------------------
                                        By: Elaine Flud Rodriguez
                                        Title: Sr. VP and General Counsel

                                        CELLSTAR AIR SERVICES, INC.,
                                        a Delaware corporation

                                        /s/ ELAINE FLUD RODRIGUEZ
                                        ------------------------------------
                                        By: Elaine Flud Rodriguez
                                        Title: Sr. VP and General Counsel

                       FIRST AMENDMENT TO LOAN AGREEMENT
                                Signature Page 1

<PAGE>

                                        CELLSTAR TELECOM, INC.,
                                        a Delaware corporation

                                        /s/ ELAINE FLUD RODRIGUEZ
                                        ------------------------------------
                                        By: Elaine Flud Rodriguez
                                        Title: Sr. VP and General Counsel

                                        CELLSTAR FINANCO, INC.,
                                        a Delaware corporation

                                        /s/ ELAINE FLUD RODRIGUEZ
                                        -------------------------------------
                                        By: Elaine Flud Rodriguez
                                        Title: Sr. VP and General Counsel

                                        A&S AIR SERVICE, INC.,
                                        a Delaware Corporation

                                        /s/ ELAINE FLUD RODRIGUEZ
                                        -------------------------------------
                                        By: Elaine Flud Rodriguez
                                        Title: Sr. VP and General Counsel

                                        CELLSTAR INTERNATIONAL CORPORATION/SA,
                                        a Delaware corporation

                                        /s/ ELAINE FLUD RODRIGUEZ
                                        -------------------------------------
                                        By: Elaine Flud Rodriguez
                                        Title: Sr. VP and General Counsel

                                        CELLSTAR FULFILLMENT, INC.,
                                        a Delaware corporation

                                        /s/ ELAINE FLUD RODRIGUEZ
                                        -----------------------------------
                                        By: Elaine Flud Rodriguez
                                        Title: Sr. VP and General Counsel

                        FIRST AMENDMENT TO LOAN AGREEMENT
                                Signature Page 2

<PAGE>

                                        CELLSTAR INTERNATIONAL
                                        CORPORATION/ASIA,
                                        a Delaware Corporation

                                        /s/ ELAINE FLUD RODRIGUEZ
                                        -----------------------------------
                                        By: Elaine Flud Rodriguez
                                        Title: Sr. VP and General Counsel

                                        AUDIOMEX EXPORT CORP.,
                                        a Texas corporation

                                        /s/ ELAINE FLUD RODRIGUEZ
                                        -----------------------------------
                                        By: Elaine Flud Rodriguez
                                        Title: Sr. VP and General Counsel

                                        NAC HOLDINGS, INC.,
                                        a Nevada corporation

                                        /s/ ELAINE FLUD RODRIGUEZ
                                        -----------------------------------
                                        By: Elaine Flud Rodriguez
                                        Title: President

                                        CELLSTAR GLOBAL SATELLITE
                                        SERVICES, LTD., a
                                        Texas limited partnership

                                        By: National Auto Center, Inc.
                                            its General Partner

                                        /s/ ELAINE FLUD RODRIGUEZ
                                        -----------------------------------
                                        By: Elaine Flud Rodriguez
                                        Title: Sr. VP and General Counsel

                       FIRST AMENDMENT TO LOAN AGREEMENT
                                Signature Page 3

<PAGE>

                                        CELLSTAR FULFILLMENT LTD.,
                                        a Texas limited partnership

                                        By: CellStar Fulfillment, Inc.
                                            its General Partner

                                        /s/ ELAINE FLUD RODRIGUEZ
                                        ------------------------------------
                                        By: Elaine Flud Rodriguez
                                        Title: Sr. VP and General Counsel

                                        FLORIDA PROPERTIES, INC.,
                                        a Texas corporation

                                        /s/ ELAINE FLUD RODRIGUEZ
                                        ------------------------------------
                                        By: Elaine Flud Rodriguez
                                        Title: Sr. VP and General Counsel

                                        FOOTHILL CAPITAL CORPORATION,
                                        a California corporation, as Agent
                                        and as a Lender

                                        /s/ PATRICIA MCLOUGHLIN
                                        ------------------------------------
                                        By: Patricia McLoughlin
                                        Title: Director, Loan Sales
                                        Syndication

                       FIRST AMENDMENT TO LOAN AGREEMENT
                                Signature Page 4<PAGE>

                                                                    EXHIBIT 10.3

                                    EXHIBIT A
                                    ---------
                        Terms of Net Earnings Calculation

         The following is the replacement Exhibit A referred to in the
                                          ---------
Consulting Agreement (the "Agreement") dated as of July 5, 2001, by and between
CellStar Corporation (the "Company") and Alan H. Goldfield ("Consultant"). This
Exhibit A supercedes the Exhibit A previously attached to the Agreement. All
---------                ---------
capitalized terms used but not defined in this Exhibit A shall either have the
                                               ---------
meanings assigned to them in the Agreement or, if such terms are not defined in
the Agreement, shall refer to line items on the Company's consolidated statement
of operations prepared in accordance with GAAP (defined below). When used in the
numbered paragraphs below, the term, "Company" shall mean the Company and all
direct and indirect subsidiaries of the Company. The headings of the numbered
paragraphs below are included solely for convenience of reference and shall not
control the meaning of any of the provisions of this Exhibit A.
                                                     ---------

         Section 6(b) of the Agreement provides that the Company shall pay
Consultant five (5) percent of the Net Earnings that the Company generates
during the Term (subject to Sections 4 and 5 of the Agreement). Except as
specifically provided otherwise herein, Net Earnings shall be calculated by
subtracting the costs and expenses described in paragraphs 2 through 10 below
from New Business Line Revenues (defined below), all in accordance with U.S.
generally accepted accounting principles applied on a consistent basis by the
Company, except for changes required by U.S. generally accepted accounting
principles ("GAAP"), and amounts due under Section 6(b) of the Agreement shall
be paid as set forth below:

1.       Revenues. Revenues from New Business Lines shall include only those
         amounts, if any, that (a) would properly be classified as "Revenues" in
         the Company's consolidated statement of operations and (b) are
         recognized as revenues from the sale or rental by the Company of
         products or the provision by the Company of services, as the case may
         be, within a New Business Line. Such revenues are referred to herein as
         "New Business Line Revenues."

2.       Cost of Sales. Cost of Sales shall include only those costs and
         expenses incurred by the Company that (a) would properly be classified
         as "Cost of Sales" in the Company's consolidated statement of
         operations and (b) are directly associated or identifiable with New
         Business Line Revenues. If only a portion of a cost or expense that
         would otherwise be included in Cost of Sales is directly associated or
         identifiable with New Business Line Revenues, the Company shall include
         in the calculation of Net Earnings only that portion of such cost or
         expense that is directly associated or identifiable with New Business
         Line Revenues.

3.       Selling, General and Administrative Expenses other than Bad Debt
         Expenses and Depreciation and Amortization Expenses. Only the
         Allocated Portion (defined below) of all Selling, General and
         Administrative Expenses incurred by CellStar International
         Corporation/Asia

<PAGE>

          ("CellStar Asia") and its direct and indirect subsidiaries other than
          all Parent Management Fees (defined below), Bad Debt Expenses (defined
          below) and Depreciation and Amortization Expenses (defined below)
          shall be included in the calculation of Net Earnings. "Allocated
          Portion" shall mean the quotient determined by dividing all New
          Business Line Revenues for the relevant time period by the total
          revenues of CellStar Asia and its direct and indirect subsidiaries for
          the same time period. All Parent Management Fees, Bad Debt Expenses
          and Depreciation and Amortization Expenses shall be included in the
          calculation of Net Earnings only as provided in paragraphs 4, 5 and 6
          below.

4.        Parent Management Fees. The Allocated Portion of the total operating
          expenses, administrative, management, information technology and other
          service fees, license and maintenance fees and royalties charged by
          CellStar Ltd. or its successors to CellStar Asia and its direct and
          indirect subsidiaries under Consulting and Technical Assistance
          Agreements and License Agreements or similar agreements (the "Parent
          Management Fees") for the relevant period will be included in the
          calculation of Net Earnings.

5.        Bad Debt Expenses.  Only those bad debt expenses of the Company
          ("Bad Debt Expenses") that are directly associated or identifiable
          with New Business Lines shall be included in the calculation of Net
          Earnings. If only a portion of a Bad Debt Expense is directly
          associated or identifiable with New Business Lines, then the Company
          shall include in the calculation of Net Earnings only that portion of
          such Bad Debt Expense that is directly associated or identifiable with
          New Business Lines. If a Bad Debt Expense is included in the
          calculation of Net Earnings and all or a portion of the account
          receivable included in such Bad Debt Expense is subsequently collected
          by the Company at any time during the Term, then such portion of the
          account receivable included in such Bad Debt Expense that was
          subsequently collected shall be recognized as revenues for the period
          during which it was collected, and Net Earnings from prior periods
          shall not be recalculated to reflect the collection of such accounts
          receivable.

6.        Depreciation and Amortization Expenses.  Depreciation and amortization
          expenses, including without limitation any impairment charges,
          incurred by CellStar Asia and its direct and indirect subsidiaries
          ("Depreciation and Amortization Expenses") shall be calculated in
          accordance with GAAP on those assets that are directly associated or
          identifiable with New Business Lines conducted by the Company, and
          such Depreciation and Amortization Expenses shall be included in the
          calculation of Net Earnings. If the depreciation or amortization
          expense is on an asset only a portion of which is directly associated
          or identifiable with a New Business Line, then the Company shall
          include in the calculation of Net Earnings that portion of such
          depreciation or amortization expense that is equal to that portion of
          the asset that is directly associated or identifiable with a New
          Business Line.

7.        Interest Expense. Interest expense shall be calculated by applying the
          Company's Weighted Average Interest Rate (defined below) to the amount
          of the investment the Company has made to

                                       -2-

<PAGE>

          support New Business Lines, which shall include, without limitation,
          loans, advances, equity investments, capital expenditures and the
          amount of Adjusted Working Capital (defined below) that supports New
          Business Lines. In any event, interest expense attributable to
          investments made to support the Company's operations in the United
          States shall not be included in the calculation of Net Earnings.
          "Weighted Average Interest Rate" shall mean the rate of interest per
          annum determined by calculating the Company's weighted average rate of
          interest per annum during the relevant time period based on the
          amounts included as "notes payable" and/or "debt" on the Company's
          balance sheet. "Adjusted Working Capital" shall mean the dollar
          amounts of (a) inventory, plus (b) accounts receivable, minus (c)
          accounts payable for the relevant time periods, but cannot in any
          event be a negative number.

8.        Extraordinary Items. Those items that would properly be classified as
          extraordinary items under GAAP shall be excluded from the calculation
          of Net Earnings unless such items are directly associated or
          identifiable with New Business Lines, in which case the portion of
          such items that is directly associated or identifiable with New
          Business Lines shall be included in the calculation of Net Earnings.

9.        Currency Exchange and Hedging Transactions. Gains, income, losses and
          expenses from currency exchange and hedging transactions shall be
          included in the calculation of Net Earnings only if such items are
          directly associated or identifiable with New Business Lines. If only a
          portion of any gain, income, loss or expense is directly associated or
          identifiable with a New Business Line, then the Company shall include
          in the calculation of Net Earnings only that portion of such gain,
          income, loss or expense that is directly associated or identifiable
          with a New Business Line.

10.       Income Taxes. The amount of taxes that shall be included in Provision
          for Income Taxes shall be determined by multiplying (a) the earnings
          before taxes from New Business Lines calculated in accordance with the
          procedures set forth in paragraphs 1 through 9 of this Exhibit A, by
                                                                 ---------
          (b) the applicable statutory tax rate(s) for the entity that
          recognized such earnings before taxes from New Business Lines.

11.       Payment of Amounts to Consultant.  The payment of all amounts due to
          Consultant under Section 6(b) of the Agreement shall be calculated and
          made as follows:

          a.      Quarterly Calculation and Payment.  The Company shall, on or
                  before the date the Company issues a press release
                  announcing quarterly earnings after the end of each fiscal
                  quarter (other than the Company's fourth fiscal quarter)
                  during the Term but in no event later than forty-five (45)
                  days after the end of such fiscal quarter, calculate the Net
                  Earnings (if any) for such quarter and send Consultant a
                  copy of such calculation, along with a Company check payable
                  to Consultant in an amount equal to seventy-five (75)
                  percent of five (5) percent of the Net Earnings (if any) for
                  such fiscal quarter (a "Quarterly Payment"). The remaining
                  twenty-five (25) percent of the five (5) percent of the Net

                                       -3-

<PAGE>

                    Earnings (the "Withheld Quarterly Amount") shall be withheld
                    by the Company pending a determination of Net Earnings under
                    paragraph 11.b after the end of the fiscal year with respect
                    to which the Quarterly Payment is made.

         b.         Annual Calculation and Payment. The Company shall, on
                    or before the date the Company issues a press release
                    announcing annual earnings after the end of each fiscal
                    year during the Term, but in no event later than ninety (90)
                    days after the end of such fiscal year, calculate the Net
                    Earnings (if any) for such fiscal year and send Consultant a
                    copy of such calculation (an "Annual Net Earnings
                    Statement"). If the amount due Consultant under Section 6(b)
                    of the Agreement for such fiscal year exceeds the total
                    amount of the Quarterly Payments the Company previously paid
                    to Consultant with respect to such fiscal year, then the
                    Company shall include with such Annual Net Earnings
                    Statement a Company check payable to Consultant in an amount
                    equal to such excess plus any interest that Consultant may
                    be due as provided below in this paragraph 11.b. The Company
                    shall pay Consultant interest on a Withheld Quarterly Amount
                    only if Net Earnings for the fiscal year with respect to
                    which the Withheld Quarterly Amount was withheld exceeds Net
                    Earnings for the fiscal quarter for which the Withheld
                    Quarterly Amount was withheld. Any such interest shall
                    accrue at the Weighted Average Interest Rate from the date
                    the related Quarterly Payment was due.

                    If the aggregate Quarterly Payments for any fiscal year
                    exceed the amount due Consultant under Section 6(b) of the
                    Agreement for such fiscal year, then the Company shall
                    include in such Annual Net Earnings Statement a calculation
                    of such excess. Consultant shall be required to repay to the
                    Company the amount of any such excess, plus any interest
                    determined as set forth below in this paragraph 11.b and set
                    forth on such Annual Net Earnings Statement, within ten (10)
                    days after receiving such Annual Net Earnings Statement
                    (subject to Consultant exercising his right to dispute the
                    Annual Net Earnings Statement pursuant to paragraph 12 of
                    this Exhibit A). Consultant shall pay the Company interest
                         ---------
                    on a Quarterly Payment only if the Company has no Net
                    Earnings for the fiscal year with respect to which the
                    Quarterly Payment was made. Any such interest shall accrue
                    at the Weighted Average Interest Rate from the date the
                    Company paid the Quarterly Payment.

12.       Procedure to Dispute Calculation of Net Earnings. Consultant shall be
          entitled to challenge the Company's calculation of Net Earnings in an
          Annual Net Earnings Statement by following the procedure set forth in
          this paragraph 12. Consultant shall not be entitled to challenge the
          Company's quarterly calculation of Net Earnings under paragraph 11.a
          of this Exhibit A. During the Term, Consultant shall have reasonable
          access to the books and records of the Company. If Consultant desires
          to dispute an Annual Net Earnings Statement, Consultant shall notify
          Company of his objections within thirty (30) days after delivery of
          the Annual Net Earnings Statement and shall set forth in reasonable
          detail in such notice the reason for Consultant's objections. If

                                       -4-

<PAGE>

          Consultant fails to deliver such notice within such time period,
          Consultant shall be deemed to have accepted such Annual Net Earnings
          Statement and shall not be entitled to dispute such Annual Net
          Earnings Statement. If Consultant timely delivers such notice, Company
          and Consultant shall endeavor in good faith to resolve their dispute
          over the Annual Net Earnings Statement within thirty (30) days after
          Company's receipt of Consultant's notice. If they are unable to
          resolve their disputes within such thirty (30) day dispute resolution
          period, any disputes will be resolved by a panel of accountants, with
          the Company selecting an accounting firm of national reputation and
          standing within twenty (20) days after the conclusion of such thirty
          (30) day dispute resolution period, Consultant selecting an accounting
          firm of national reputation and standing within twenty (20) days after
          the conclusion of such thirty (30) day dispute resolution period and
          such two accounting firms then selecting a third accounting firm
          within ten (10) days after the end of such twenty (20) day selection
          period. The panel of accounting firms shall decide the dispute and
          issue a written summary of its decision within ninety (90) days after
          all accounting firms included in such panel have been selected. The
          Company and Consultant shall cooperate with each other and the panel
          of accounting firms in the panel's resolution of the dispute,
          including without limitation, allowing Consultant and the panel of
          accountants reasonable access to the books and records of the Company.
          The decision of the panel of accountants shall be final and binding on
          the Company and Consultant. Any party shall make any further payment
          required to comply with such decision within ten (10) business days
          after such decision is rendered. If the Company's calculation of Net
          Earnings is more than three (3) percent less than the correct
          calculation of the amount of Net Earnings, the Company shall pay all
          costs and expenses of the panel of accountants under this paragraph 12
          and all reasonable costs and expenses incurred by Consultant in
          challenging such Net Earnings Calculation (whether or not a panel is
          selected). Otherwise, Consultant shall pay all costs and expenses of
          the panel of accountants under this paragraph 12.

13.       Miscellaneous. If the Company defers the recognition of New Business
          Line Revenues or accelerates the recognition of expenses included in
          the calculation of Net Earnings in a manner that is not in accordance
          with GAAP, then such deferral of New Business Line Revenues or
          acceleration of expenses shall be ignored for purposes of calculating
          Net Earnings under this Exhibit A. In no event shall any item be
                                  ---------
          included in the calculation of Net Earnings more than once.

                                    * * * * *

                                       -5-

<PAGE>

         IN WITNESS WHEREOF, the undersigned acknowledge and agree as of
September 14, 2001 to the terms and conditions set forth on this Exhibit A to
                                                                 ---------
the Consulting Agreement dated as of July 5, 2001, by and between CellStar
Corporation and Alan H. Goldfield.

                          Consultant:

                          /s/ ALAN H. GOLDFIELD
                          -------------------------------------------------
                          Alan H. Goldfield

                          The Company:

                          CELLSTAR CORPORATION

                          By: /s/ ELAINE FLUD RODRIGUEZ
                             ----------------------------------------------
                          Name:  Elaine Flud Rodriguez
                               --------------------------------------------
                          Title: Senior Vice President and General Counsel
                                -------------------------------------------

                                       -6-

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